https://www.taxtmi.com/acts?id=12123 Rule 12D provides that where a person is liable to pay excise duty on goods falling under specified tariff chapters under the governing rule, the Central Excise rules apply to that person as if such goods have been manufactured by him, thereby imposing on that person the procedural and compliance obligations applicable to manufacturers; the rule was inserted by notification. en-us Sun, 13 Mar 2011 18:31:40 +0530 Sun, 13 Mar 2011 18:31:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=12123 Rule 12D provides that where a person is liable to pay excise duty on goods falling under specified tariff chapters under the governing rule, the Central Excise rules apply to that person as if such goods have been manufactured by him, thereby imposing on that person the procedural and compliance obligations applicable to manufacturers; the rule was inserted by notification. Act-Rules Central Excise Sun, 13 Mar 2011 18:31:40 +0530 https://www.taxtmi.com/acts?id=12123