In exercise of the powers conferred by sections 6,12 and 37 of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government is pleased to apply in the adapted form set out below certain provisions of the Sea Customs Act, 1878 (VIII of 1878), and to make the following rules for the purpose of providing for the assessment and collection of the duties imposed by the first mentioned Act.

1. Short title and extent.  

(1) These Rules may be called the Central Excise Rules, 1944.

(2) They extend to the whole of India.

2. Definitions.—In these rules, unless there is anything repugnant in the subject or context—

(1) "the Act" means the Central Excises Act, 1944;

 

(1a) "appointed date" means the date appointed for presentation of the Annual or any Supplementary Budget of the Central Government to Parliament or for the introduction in the House of People of any Finance Bill or any Bill for imposition or increase of any duty, as the case may be."

 

(1b) "appointed time" means the time appointed for presentation of the Annual or any Supplementary Budget of the Central Government to Parliament or for the introduction in the House of People of any Finance Bill or any Bill for imposition or increase of any duty, as the case may be.

(2) "assessment" means assessment made by the proper officer and includes self-assessment of duty made by the assessee, re-assessment by the proper officer, provisional assessment under rule 9B, best judgment assessment for the purpose of rule 173Q and any order of assessment in which the duty assessed is nil;

(3) "assessee" means any person who is liable for payment of duty assessed and also includes any producer or manufacturer of excisable goods or a registered person of a private warehouse in which excisable goods are stored;

(4) "Commissioner" means, in relation to excisable goods,—

(i) in the districts of West Godavari, Krishna, Guntur, Prakasam, Nellore and Chittoor of the State of Andhra Pradesh, the Commissioner of Central Excise, Guntur;

(ii) in the districts of Medak, Nizamabad, Adilabad, Karimnagar and in Basheerabad, Tandur, Yalal, Peddamul, Bantwaram, Marpalle, Mominpet, Nawab-pet, Dharoor, Vikarabad, Pudur, Pargi, Doma, Kulkacherla, Gandeed, Shankarpalle, Chevella, Shahabad, Moinabad, Serilingampalle, Qutubullapur, Balanagar, Medchal and Shamirpet mandals in the districts of Rangareddy, and in the areas comprising of Secundrabad Municipal ward numbers 1,9 and 10 and all wards of Secundrabad Cantonment in the district of Hyderabad, of the State of Andhra Pradesh, the Commissioner of Central Excise, Hyderabad-1;

(iii) in the districts of Mahaboobnagar, Kurnool, Ananthapur, Cuddappah, in the areas comprising of Hyderabad Municipal Ward numbers 19, 20, 21 and 23 in the district of Hyderabad, and in the areas comprising of Shamshadbad mandal, Kandukur mandal, Maheswaram mandal, in the villages of Laxmiguda, Shivarampalle, Pallacheru, Mailardevapalle, Kattedan, Gaganpahad, Madannaguda, Premavathipet, Bamrakunuddowla, Panjashajamalbowli, Bundvel, Sikanderguda, Kismatpur and Sogbowli of Rajendranagar mandal in the district of Ranga Reddy, of the State of Andhra Pradesh, the Commissioner of Central Excise, Hyderabad-11;

(iv) in the districts of Nalgonda, Warangal, Khammam, in the areas comprising of Malkajgiri, Keesara, Ghatkesar, Uppal, Hyathnagar, Saroornagar, Ibrahimpatnam, Manchal and Yacharam mandals, in the villages of Rajendranagar mandal other than those specified in item (iii) in the district of Ranga Reddy and in the areas comprising of Hyderabad Municipal Ward numbers 1-18 and 22, and Secunderabad Municipal Ward numbers 2-8,11 and 12, in the district of Hyderabad, of the State of Andhra Pradesh, the Commissioner of Central Excise, Hyderabad-111;

(v) in the districts of Srikakulam, Vizianagaram, Visakhapatnam and East Godavari, of the State of Andhra Pradesh and the territory of Yanam in the Union territory of Pondicherry, the Commissioner of Central Excise, Visakhapatnam;

(vi) in the States of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland and Tripura, the Commissioner of Central Excise, Shillong;

(vii) in the districts of Dhanbad, Dumka (Santal Pargana), Bokaro, Giridih, East Singhbhum, West Singhbhum, Gumla, Ranchi, Lohardaga, Hazaribagh, Chatra and  Deogarh, of the State Of Bihar, the Commissioner of Central Excise, Jamshedpur;

(viii) in the districts, other than those specified in item (vii) above, of the State of Bihar, the Commissioner of Central Excise, Patna;

(ix) in the districts of Ropar, Patiala, Ludhiana and Fategarh Sahib of the State of Punjab, in the State of Himachal Pradesh and in the Union Territory of Chandigarh, the Commissioner of Central Excise, Chandigarh-I;

(x) in the districts of Amritsar, Jalandhar, Kupurthala, Moga, Sangrur, Bhathinda, Mansa, Faridkot, Firozpur, Mukhtasar, Hoshiarpur, Nawanshahar, Gurdaspur, of the State of Punjab and in the State of Jammu and Kashmir, the Commissioner of Central Excise, Chandigarh-II;

(xi) in the Union Territory of Delhi, the Commissioner of Central Excise, Delhi-1;

(xii) in the district of Faridabad of the State of Haryana, the Commissioner of Central Excise, Delhi-11;

(xiii) in the districts of Gurgaon, Rewari, Mohindergarh, Rohtak, Jind, Bhiwani, Hissar, Sisra, Sonepat, Karnal, Panipat, Ambala, Kaithal, Kurukshethra, Jhajjar, Yamunanagar, Fatehabad and Panchkula, of the State of Haryana, the Commissioner of Central Excise, Delhi-111;

(xiv) in the State of Goa, the Commissioner of Central Excise, Goa;

(xv) in the City taluka and Daskroi taluka in the district of Ahmedabad of the State of Gujarat, the Commissioner of Central Excise, Ahmedabad-I;

(xvi) in the district of Ahmedabad (excluding the City taluka and Daskroi taluka), Dasada taluka in the district of Surendranagar, districts of Kheda, Anand, Gandhinagar, Banaskantha, Mehsana, Patan and Sabarkantha, of the State of Gujarat, the Commissioner of Central Excise, Ahmedabad-II;

(xvii) in the districts of Surendranagar (excluding the taluka of Dasada), Rajkot, Jamnagar, Kutch, Amreli, Bhavnagar, Porbandar and Junagarh of the State of Gujarat, and in the territory of Diu of the Union Territory of Daman and Diu, the Commissioner of Central Excise, Rajkot;

(xviii) in the districts of Narmada and Surat, and in the talukas of Ankaleshwar, Jhagadia,Hansot and Valia of the district of Bharuch of the State of Gujarat, the Commissioner of Central Excise, Surat-I;

(xix) in the districts of Valsad, Navsari and Dang of the State of Gujarat, in the Union Territory of Dadra and Nagar Haveli, and in the Territory of Daman of the Union Territory of Daman and Diu, the Commissioner of Central Excise, Surat-II;

(xx) in the districts of [Vadodara, Godhra, Dahod], and in Amod, Jambusar, Bharuch, Vagara and Palej talukas in the district of Bharuch, of the State of Gujarat, the Commissioner of Central Excise, Vadodara;

"(xxi) in the areas comprising of Ward numbers 62 to 76 and 81 to 89 of Bangalore Metropolitan Municipal Corporation, in the Taluk of Anekal [excluding areas specified in item (xxiii)], in the areas comprising of the Hoblis of Varthur, Krishnaraja Puram, Bidarahalli and Begur in the Taluk of Bangalore South in Bangalore Urban District, in the Taluk of Hoskote of Bangalore Rural District, in the district of Kolar, in the State of Karnataka, the Commissioner of Central Excise, Bangalore-I;

(xxii) in the areas comprising of Ward numbers 1 to 5, 11, 80, 90 to 98 and 100 of Bangalore Metropolitan Municipal Corporation, in areas comprising of the City Municipal Corporations of Dasanapura and Byatarayanapura, and in the areas comprising of the Hoblis of Vishwanthapura- Hesaraghatta, Yelahanka, Jala, in the Taluk of Bangalore North of Bangalore Urban District, in the Taluks of Nelamangala, Doddaballapur and Devanahalli of Bangalore Rural District, in the districts of Tumkur, Chitradurga, Davangere and Haveri, in the State of Karnataka, the Commissioner of Central Excise, Bangalore-II;

(xxiii) in the areas comprising of Ward numbers 6 to 10, 12 to 61, 77 to 79 and 99 of Bangalore Metropolitan Municipal Corporation, in areas comprising of the Hoblis of Kengeri, Tavarakere and Uttarahalli in the Taluk of Bangalore South and in the areas comprising of Kannaikana Agrahara of the Taluk of Anekal in Bangalore Urban District, in the Taluks of Kanakapura, Chennapatna, Ramanagaram, and Magadi, of Bangalore Rural District, in the districts of Mysore, Mandya, and Chamarajnagar, in the State of Karnataka, the Commissioner of Central Excise, Bangalore-III;

(xxiv) in the districts of Belgaum, Bellary, Raichur, Bijapur, Bagalkot, Gadag, Dharwad, Gulbarga, Koppal and Bidar. in the State of Karnataka, the Commissioner of Central Excise, Belgaum;

(xxiva) in the districts of Uttara Kannada, Dakshina Kannada, Udupi, Chikmagalur, Shimoga, Hassan and Kodagu, in the State of Karnataka, the Commissioner of Central Excise, Mangalore;

(xxv) in the districts of Ernakulam, Kottayam, Idukki, Kollam, Pattanamthitta, Alappuzha and Thiruvananthapuram, of the State of Kerala, Kolukumalai Tea Factory (being a part of Kottakudi village of Uthamapalayam taluka of the district of Theni) in the State of Tamilnadu, and in the Union Territory of Lakshadweep, the Commissioner of Central Excise, Cochin;

(xxvi) in the districts of Trichur, Palakkad, Malappuram, Kozhikode, Wayanad, Kannur, and Kasargod (excluding the area comprised in Malkipara tea factory, being part of Pariyaram village of Mukundapuram taluka of the district of Trichur), of the State of Kerala, and Mahe Commune of the Union Territory of Pondicherry, the Commissioner of Central Excise, Calicut;

(xxvii) in the districts of Indore, Dhar, West Nimar (Khargaon), East Nimar (Khandwa), Jhabua, Ratlam, Mandsaur, Dewas, Shajapur, Ujjain, Guna, Rajgarh (excluding the tehsil of Narsingarh), Gwalior, Shiv-puri, Datia, Morena and Bhind, of the State of Madhya Pradesh, the Commissioner of Central Excise, Indore;

(xxviii) in the tehsil of Narsingarh of the district of Rajgarh, in the districts of Bhopal, Sihore, Vidisha, Betul, Hoshangabad, Raisen, Chhatarpur, Tikamgarh, Jabalpur, Sagar, Shahdol, Damoh, Chhindwara, Narsingpur, Seoni, Manda and Balaghat, of the State of Madhya Pradesh, the Commissioner of Central Excise, Bhopal;

(xxix) in the districts of Raipur, Bastar, Durg, Rajnandgaon, Bilaspur, Raigarh, Surguja, Satna, Rewa, Sidhi and Jagdalpur, of the State of Madhya Pradesh, the Commissioner of Central Excise, Raipur;

(xxx) in the districts of Ahmednagar, Nasik, Dhule, Jalgaon, Aurangabad, Jalna, Farbhani, Bhir, Usmanabad, Latur and Nanded, of the State of Maharashtra, the Commissioner of Central Excise, Aurangabad;

(xxxi) in the areas comprising of wards A to F of the Municipal Corporation of Greater Mumbai, of the State of Maharashtra, and in the areas in the Continental Shelf, or as the case may be, in the Exclusive Economic Zone, of India, declared as designated areas by the notification of Government of India in the Ministry of External Affairs, number S.O. 429(E), dated the 18th July, 1986, the Commissioner of Central Excise, Mumbai-I;

(xxxii) in the areas comprising of wards L, M, N, S and T of the Municipal Corporation of Greater Mumbai, of the State of Maharashtra, the Commissioner of Central Excise, Mumbai-II;

(xxxiii) in the district of Thane (except Thane taluka) of the State of Maharashtra, the Commissioner of Central Excise, Mumbai-III;

(xxxiv) in the areas comprising of wards G, H and K (East) of the Municipal Corporation of Greater Mumbai, of the State of Maharashtra, the Commissioner of Central Excise, Mumbai-IV;

(xxxv) in the areas comprising wards of K (West), P and R of Municipal Corporation of Greater Mumbai, of the State of Maharashtra, the Commissioner of Central Excise, Mumbai-V;

(xxxvi) in the area comprising of Thane taluka in the district of Thane, of the State of Maharashtra, the Commissioner of Central Excise, Mumbai-VI;

xxxvii)  in the district of Raigad,of the State of Maharashtra,the Commissioner of Central Excise,Mumbai-VII;

(xxxviii) in the districts of Chandrapur, Gadchiroli, Bhandara, Nagpur, Akola, Buldhana, Yeotmal, Amraothi, and Wardha of the State of Maharashtra, the Commissioner of Central Excise, Nagpur;

(xxxix) in the district of Pune, of the State of Maharashtra, the Commissioner of Central Excise, Pune-I;

(xl)  in the districts of Sindhudurg, Ratnagiri, Sangli, Kolhapur, Satara and Sholapur, of the State of Maharashtra, the Commissioner of Central Excise, Pune-II;

(xli) in the district of Cuttack, Puri, Khurda, Nayagarh, Ganjam, Kandhamal, Kendrapara, Jagatsinghpur, Dhenkenal, Angul, Balasore, Mayurbhanj, Bhadrak, Rayagada, Koraput, Malkanagiri, Kalahandi, Jajpur and Gajapati, and mauza bamnipal of Thana Daitari No. 29 of tehsil Ghatagaon of the district of keonjhar, of the State of Orissa, the Commissioner of Central Excise, Bhubaneshwar-I;

(xlii) in the districts of Sundergarh, Keonjhar, (excluding mauza Bamnipal of Thana Daitari No. 29 of Tehsil of ghatagaon), Sambalpur, Deogarh, Jharasaguda, Sonepur, Boudh, Baragarh, Bolangir and Nuapada, of the State of Orissa, the Commissioner of Central Excise, Bhubaneshwar-II;

(xliii) in the districts of Jaipur, Dausa, Tonk, Alwar, Bharatpur, Dholpur, Sawaimadhopur, Kota, Bundi, Jhalawar, Barun, Sikar, Jhunjhunu, Churu, Bikaner, Sriganganagar and Hanumangarh, of the State of Rajasthan, the Commissioner of Central Excise, Jaipur-1;

(xliv) in the districts of Udaipur, Dungarpur, Banswara, Chittorgarh, Rajasamund, Jodhpur, Pali, Jhalore, Sirohi, Barmer, Jaisalmer, Ajmer, Nagaur and Bhilwara, of the State of Rajasthan, the Commissioner of Central Excise, Jaipur-11;

(xlv) in the areas comprising of the taluka of Fort-Tondiarpet of Chennai district, in the areas comprising of the Airport Terminals in Alandur firka of Tambaram taluka in the district of Kancheepuram, in the areas falling under Minjur firka of Ponneri taluks and Madhavaram firka of Ambattur taluk in the district of Tiruvalliur, of the State of Tamil Nadu, the Commissioner of Central Excise, Chennai-I;

(xlvi) in the district of Chennai (excluding Fort-Tondiarpet taluk), in the areas comprising Thiruperumbudur taluk of Kancheepuram district, and the district of Tiruvellore (excluding the taluks of Pollipattu and Tiruttani and the Minjur firka of Ponneri taluk and Madhavaram firka of Ambattur taluk), of the State of Tamil Nadu, the Commissioner of Central Excise, Chennai-II;

(xlvii) in the districts of Dharampuri other than those areas specified in item (xlviii), Vellore, Thiruvannamalai, Kancheepuram (excluding Thiruperumbudur taluk and Airport Terminals in Alandur firka of Tambaram taluk), Villupuram (except Vanur taluk) and the Pallipattu and Tiruttani taluks of Tiruvellore district of the State of Tamil Nadu, the Commissioner of Central Excise, Chennai-III;

(xlviii) in the areas comprising of Pappireddypatti and Bommidi firkas of Pappireddypatti taluk and Harur and Kambainallur (excluding Kalavalli Village) firkas of Harur taluk of Dharampuri district, in the districts of Salem, Namakkal, Coimbatore, Erode and Nilgiris of the State of Tamil Nadu and the area comprising in Malkipara Tea factory (being a part of Pariyaram village of Mukundapuram taluk of Trichur district of the State of Kerala), the Commissioner of Central Excise, Coimbatore;

(xlix) in the districts of the State of Tamilnadu [other than the districts and the areas] specified in item (xxv), items (xlv) to (xlviii) and item (1), the Commissioner of Central Excise, Madurai;

(1) in the districts of Tanjore, Nagapattinam, Thiruvarur, Tiruchirappalli, Karur, Perambalur, Cuddalore and Pudukkottai, and Vanur taluka of Villupuram district and  Gudalur village of Palayam firka of Vedasandur taluka of Dindigul district of the State of Tamil Nadu, and the Union territory of Pondicherry (excluding Mahe Commune and Yanam territory), the Commissioner of Central Excise, Tiruchirappalli;

(li) in the districts of Allahabad, Varanasi, Mirzapur, Rai Bareilly, Gonda, Faizabad, Basti, Deoria, Sultanpur, Azamgarh, Ballia, Ghazipur, Fatehpur, Jaunpur, Maharaj Ganj, Sidharth Nagar, Pratapgarh, Gorakh-pur, Sonbhadra and Maunath Baijan of the State of Uttar Pradesh, the Commissioner of Central Excise, Allahabad;

(lii) in the districts of Kanpur, Kanpur Dehat, Unnao, Jhansi, Jalaon, Mahoba, Hamirpur, Lalitpur, Agra, Ferozabad and Etawa, of the State of Uttar Pradesh, the Commissioner of Central Excise, Kanpur;

(liii) in the districts of Aligarh, Mathura, Etah, Farookha-bad, Mainpuri, Bareilly, Budaun, Pilibhit, Sitapur, Hardoi, Lakhimpur Kheri, Shahjahanpur, Lucknow and Barabanki, of the State of Uttar Pradesh, the Commissioner of Central Excise, Lucknow;

(liv) in the districts of Meerut, Muzaffarnagar, Saharanpur, Dehradun, Hardwar, Tehri Garhwal, Pauri Garhwal, Uttarkashi, Ghaziabad (excluding the tehsils of Hapur and Garhmukteshwar) and the areas starting from Delhi-Uttar Pradesh border and bound in the south by the National Highway Number 24 bye-pass road upto its crossing with the Delhi-Kanpur (main) Railway line and thereafter bound first in the west by the said line and then in the south and east by the 'Maant Khand Ganga Nahar' passing through 'Kot Ka Pul' and the 'Maant Poshak Ganga Nahar' in the district of Gautam Budh Nagar and tehsils of Bijnore and Chandpur in the district of Bijnore, of the State of Uttar Pradesh, the Commissioner of Central Excise, Meerut-I;

(Iv) in the districts of Bulandshahar, Moradabad, Rampur, Nainital, Chamoli, Almora, Udham Singh Nagar, Pitthoragarh, Jyotiba Phuley Nagar, Bijnore (excluding the tehsils of Bijnore and Chandpur), Gautam Budh Nagar [excluding the areas specified in item number (liv)] and the tehsils of Hapur and Garhmukteshwar in the district of Ghaziabad, of the State of Uttar Pradesh, the Commissioner of Central Excise, Meerut-II;

(Ivi) in the districts of the State of West Bengal other than those specified in items (Ivii) to (Ix) and in the State of Sikkim, the Commissioner of Central Excise, Bolpur;

(Ivii) in the district of Calcutta (excluding the areas comprised in the factory of M/s I.T.C. Ltd., Kidderpore in ward 80 of the Calcutta Municipal Corporation) and South 24 Parganas, of the State of West Bengal, the Commissioner of Central Excise, Calcutta-1;

(Iviii) in the districts of Howrah and Midnapore of the State of West Bengal, and in the Union Territory of Andaman and Nicobar Islands, the Commissioner of Central Excise, Calcutta-11;

(lix) in the districts of North 24 Parganas and Nadia, and in the areas comprised in the factory of M/s I.T.C. Kidderpore in Ward 80 of the Calcutta Municipal Corporation, of the State of West Bengal, the Commissioner of Central Excise, Calcutta-Ill;

(Ix) in the district of Hooghly of the State of West Bengal, the Commissioner of Central Excise, Calcutta-IV;and includes an Additional Commissioner, except for the purposes of Chapter VIA of the Central Excise Act, 1944 and any officer specially authorised under rule 4 or rule 5 to exercise throughout any State or any specified area therein all or any of the powers of a Commissioner under these rules.
 

(5) "Commissioner (Appeals)" means, in relation to an order or decision of an officer of the Central Excise subordinate to—
 

(i)       Omitted

(ii)      (a) the Commissioner of Central Excise, Ahmedabad-I;
          (b) the Commissioner of Central Excise, Ahmedabad-II;
          (c) the Commissioner of Central Excise, Rajkot; the Commissioner of Central Excise (Appeals) Ahmedabad;

(iia)     the Commissioner of Central Excise, Vadodara,the Commissioner of Central Excise (Appeals), Vadodara;

(iii)      (a) the Commissioner of Central Excise, Bangalore-I;
          (b) the Commissioner of Central Excise, Bangalore-II;
          (c) the Commissioner of Central Excise, Bangalore-III;
          (d) the Commissioner of Central Excise, Belgaum;
          (e) the Commissioner of Central Excise, Manglore;
          (f) the Commissioner of Central Excise (Appeals), Bangalore;

(iv)      (a) the Commissioner of Central Excise, Indore;

(b) the Commissioner of Central Excise, Bhopal;
(c) the Commissioner of Central Excise, Nagpur;
(d) the Commissioner of Central Excise, Raipur;
(e) the Commissioner of Central Excise (Appeals), Bhopal;

(v)       (a) the Commissioner of Central Excise, Bhubanes-war-I;
          (b) the Commissioner of Central Excise, Bhubanes-war-II;
          (c) the Commissioner of Central Excise, Bolpur;
          (d) the Commissioner of Central Excise, Calcutta-I;
          (e) the Commissioner of Central Excise, Calcutta-II;
          (f) the Commissioner of Central Excise, Calcutta-Ill;
          (g) the Commissioner of Central Excise, Calcutta-IV;  the Commissioner of Central Excise (Appeals), Calcutta;

(vi)      (a) the Commissioner of Central Excise, Chandigarh-I;
          (b) the Commissioner of Central Excise, Chandigarh-II, the Commissioner of Central Excise (Appeals), Chandigarh;

(vii)     (a) the Commissioner of Central Excise, Chennai-I;
          (b) the Commissioner of Central Excise, Chennai-II;
          (c) the Commissioner of Central Excise, Chennai-III, the Commissioner of Central Excise (Appeals), Chennai;

(viii)     (a) the Commissioner of Central Excise, Cochin;

(b) the Commissioner of Central Excise, Calicut, the Commissioner of Central Excise (Appeals), Cochin;

(ix)     (a) the Commissioner of Central Excise, Delhi-1;
          (b) the Commissioner of Central Excise, Delhi-11;
          (c) the Commissioner of Central Excise, Delhi-111; the Commissioner of Central Excise (Appeals), Delhi;

(x)      (a) the Commissioner of Central Excise, Meerut-I;
          (b) the Commissioner of Central Excise, Meerut-II;
          (c) the Commissioner of Central Excise, Allahabad;
          (d) the Commissioner of Central Excise, Kanpur-I;
          (e) the Commissioner of Central Excise, Kanpur-II, the Commissioner of Central Excise (Appeals), Ghaziabad;

 

(xa)     the Commissioner of Central Excise, Shillong, the Commissionter of Central Excise (Appeals), Guwahati;

(xi)     (a) the Commissioner of Central Excise, Guntur;

(b) the Commissioner of Central Excise, Hyderabad-1;
(c) the Commissioner of Central Excise, Hyderabad-11;
(d) the Commissioner of Central Excise, Hyderabad-Ill;
(e) the Commissioner of Central Excise, Visakhapatnam, the Commissioner of Central Excise (Appeals), Hyderabad;

(xia)    (a) the Commissioner of Central Excise, Jaipur-1;
          (b) the Commissioner of Central Excise, Jaipur-11, the Commissioner of Central Excise (Appeals), Jaipur;

(xii)     (a) the Commissioner of Central Excise, Goa,
          (b) the Commissioner of Central Excise, Mumbai-I;
          (c) the Commissioner of Central Excise, Mumbai-II;
          (d) the Commissioner of Central Excise, Mumbai-III;
          (e) the Commissioner of Central Excise, Mumbai-IV;
          (f) the Commissioner of Central Excise, Mumbai-V;
          (g) the Commissioner of Central Excise, Mumbai-VI;
          (h) the Commissioner of Central Excise, Mumbai-VII, the Commissioner of Central Excise (Appeals), Mumbai;

(xiia)   (a) Commissioner of Central Excise, Patna;
          (b) Commissioner of Central Excise, Jamshedpur, the Commissioner of Central Excise, (Appeals), Patna;

(xiii)    (a) the Commissioner of Central Excise, Aurangabad;
          (b) the Commissioner of Central Excise, Pune-I;
          (c) the Commissioner of Central Excise, Pune-II, the Commissioner of Central Excise (Appeals), Pune;

(xiiia)  (a) the Commissioner of Central Excise, Surat-I;
          (b) the Commissioner of Central Excise, Surat-II; the Commissioner of Central Excise (Appeals), Surat;

(xiv)     (a) the Commissioner of Central Excise, Coimbatore;
           (b) the Commissioner of Central Excise, Madurai;
           (c) the Commissioner of Central Excise, Tiruchirapalli, the Commissioner of Central Excise (Appeals),
           Tiruchirapalli;

(6) "Chief Commissioner" means, in relation to all excisable goods, in the areas falling within the jurisdiction of,—

 (i)      (a) Commissioner of Central Excise, Bhubaneshwar-I;
          (b) Commissioner of Central Excise, Bhubaneshwar-II;
          (c) Commissioner of Central Excise, Bolpur;
          (d) Commissioner of Central Excise, Calcutta-1;
          (e) Commissioner of Central Excise, Calcutta-11;
          (f) Commissioner of Central Excise, Calcutta-111;
          (g) Commissioner of Central Excise, Calcutta-IV;
          (h) Commissioner of Central Excise, Shillong; Chief Commissioner of Central Excise, Calcutta;

(ii)       (a) Commissioner of Central Excise, Coimbatore;
          (b) Commissioner of Central Excise, Chennai-I;
          (c) Commissioner of Central Excise, Chennai-II;
          (d) Commissioner of Central Excise, Chennai-III;
          (e) Commissioner of Central Excise, Madurai;
          (f) Commissioner of Central Excise, Tiruchirapalli; Chief Commissioner of Central Excise, Chennai;

(iii)      (a) Commissioner of Central Excise, Chandigarh-I;
          (b) Commissioner of Central Excise, Chandigarh-II;
          (c) Commissioner of Central Excise, Delhi-1;
          (d) Commissioner of Central Excise, Delhi-11;
          (e) Commissioner of Central Excise, Delhi-111; Chief Commissioner of Central Excise, Delhi

(iv)       (a) Commissioner of Central Excise, Guntur;
           (b) Commissioner of Central Excise, Hyderabad-1;
           (c) Commissioner of Central Excise, Hyderabad-11;
           (d) Commissioner of Central Excise, Hyderabad-11;
           (e) Commissioner of Central Excise, Vishakhapatnam; Chief Commissioner of Central Excise, Hyderabad;

(v)        (a) Commissioner of Central Excise, Allahabad;
           (b) Commissioner of Central Excise, Jamshedpur;
           (c) Commissioner of Central Excise, Kanpur-I;
           (d) Commissioner of Central Excise, Kanpur-II;
           (e) Commissioner of Central Excise, Meerut-I;
           (f) Commissioner of Central Excise, Meerut-II;
           (g) Commissioner of Central Excise, Patna; Chief Commissioner of Central Excise, Kanpur;

(vi)       (a) Commissioner of Central Excise, Mumbai-I;
           (b) Commissioner of Central Excise, Mumbai-II;
           (c) Commissioner of Central Excise, Mumbai-III;
           (d) Commissioner of Central Excise, Mumbai-IV;
           (e) Commissioner of Central Excise, Mumbai-V;
           (f) Commissioner of Central Excise, Mumbai-VI;
           (g) Commissioner of Central Excise, Mumbai-VII; Chief Commissioner of Central Excise, Mumbai;

(vii)      (a) Commissioner of Central Excise, Ahmedabad-I;
           (b) Commissioner of Central Excise, Ahmedabad-II;
           (c) Commissioner of Central Excise, Vadodara;
           (d) Commissioner of Central Excise, Rajkot;
           (e) Commissioner of Central Excise, Surat-I;
           (f) Commissioner of Central Excise, Surat-II; Chief Commissioner of Central Excise, Vadodara;

(viii)     (a) Commissioner of Central Excise, Bangalore-I;
           (b) Commissioner of Central Excise, Bangalore-II;
           (c) Commissioner of Central Excise, Bangalore-III;
           (d) Commissioner of Central Excise, Belgaum;
           (e) Commissioner of Central Excise, Cochin;
           (f) Commissioner of Central Excise, Calicut;
           (g) Commissioner of Central Excise, Mangalore;
                Chief Commissioner of Central Excise, Bangalore;

(ix)      (a) Commissioner of Central Excise, Jaipur-1;
           (b) Commissioner of Central Excise, Jaipur-11;
           (c) Commissioner of Central Excise, Indore;
           (d) Commissioner of Central Excise, Bhopal;
           (e) Commissioner of Central Excise, Raipur; Chief Commissioner of Central Excise, Jaipur;

(x)       (a) Commissioner of Central Excise, Aurangabad;
           (b) Commissioner of Central Excise, Nagpur;
           (c) Commissioner of Central Excise, Pune-I;
           (d) Commissioner of Central Excise, Pune-II;
           (e) Commissioner of Central Excise, Goa; Chief Commissioner of Central Excise, Pune;

(7) "duty" means the duty payable under section 3 or section 3A of the Act;

(8) "free trade zone" means the Kandla Free Trade Zone and the Santa Cruz Electronics Export Processing Zone and includes any other free trade zone which the Central Government may, by notification in the Official Gazette, specify in this behalf;

(9) "Kandia Free Trade Zone" means,—

(i) the Kandia Free Trade Zone comprising the places bearing the survey numbers, 199, 200, 201, 202, 204, 205, 206, 207, 208, 209, 211, 212, 216, 217, 218, 219, 220, 221, 222, 223, 224, 257, 266, 267, 268, 269, 270, 271, 272, 273, 274, 275, 276, 277, 278, 279, 280, 281, 282, 283, 284, 285, 286, 287, 288, 289, 290, 291, 292, 293, 294, 295, 302, 303, 304, 310, 312, 313 and 315 in the taluka of Anjar District of Kutch, State of Gujarat at a distance of 9.6 kilometres from the port of Kandla, and enclosed by a 3.3528 metres high fencing, consisting of stone masonry in mild steel bar mesh at the top, extending 1,042.49 metres in the North, 1,529.51 metres in the West, 777.85 metres in the South and 1,847.88 metres in the East; and

(ii) the places bearing the survey numbers, 12,13,14,18,19, 20, 21, 22, 23, 210, 213, 214, 215, 227, 256, 258, 259, 264, 265, 298, 299, 300, 307, 308, 309, 311, 314, 316, 317,318, 319, 320, 321, 322, 323, 324, 325, 326, 327, 328 and 331 in  the taluka of Anjar, District of Kutch, in the State of Gujarat, at a distance of 9.6 kilometres from the port of Kandla, enclosed partly by 3.3528 metres high fencing consisting of stone masonry in the plinth and mild steel bar mesh at the top and partly by 4.20 metres wall consisting of stone masonry wall up to 3 metres with 1.20 metres barbed wire-fencing at the top.

             The places specified in items (i) and (ii) above combined together extending up to 1552.49 metres in theNorth,1512.0 metres in the South, 1849.08 metres in the East and 1560.00 metres in the West;

(10) "Maritime Commissioner" means the Commissioner of Central Excise under whose jurisdiction one or more of the following port, airport or post office of exportation is located, namely:—

(i) Mumbai;

(ii) Calcutta;

(iii) Chennai;

(iv) Paradeep;

(v) Visakhapatnam;

(vi) Cochin;

(vii) Kandla; and

(viii) Tuticorin;

(11) "officer" means a Central Excise Officer;

(12) "procurer" means any person who receives molasses manufactured in a khandsari sugar factory, whether directly from such factory or otherwise, for use in the manufacture of any commodity, whether or not excisable, and is liable for payment of duty assessed on such molasses;

(13) "proper form" means the appropriate form as prescribed in Appendix I to these rules;

(14) "proper officer" means the officer in whose jurisdiction the land or premises of the producer of any excisable goods, or of any person engaged in any process of production of, or trade in, such goods or containers thereof whether as a grower, curer, wholesale dealer, broker or commission agent or manufacturer, or intended grower, curer, wholesale dealer, broker, commission agent, or manufacturer, are situated;

(15) "Santa Cruz Electronics Export Processing Zone" means the Santa Cruz Electronics Export Processing Zone, Mumbai, comprising the places bearing Plot number F. 1 in the Marel Industrial Area of Maharashtra Industrial Development Corporation within the village limits of Parjapur and Vyaravli, taluka Andheri, and now in the Registration sub-district and  District of Mumbai and Mumbai suburban containing by admeasurement 3,75,013 square metres or thereabout and bounded—

          on or towards the North, by road and Aarey Milk Colony Land,
          on or towards the South, by road,
          on or towards the East, by pipeline and Aarey Milk Colony Land,and
          on or towards the West, by road.

(16) "treasury" means a treasury of the Central Excise Department
          (A) and includes—

(i) the Reserve Bank of India constituted under the Reserve Bank of India Act, 1934 (2 of 1934);
(ii) the State Bank of India constituted under the State Bank of India Act, 1955 (23 of 1955);
(iii) a subsidiary bank as defined in the State Bank of India (Subsidiary Banks) Act, 1959 (38 of 1959);
(iv) a corresponding new bank specified in the First Schedule to the Banking Companies (Acquisition
     and Transfer of Undertakings) Act, 1970 (5 of 1970);

nominated in this behalf by the Central Government for any particular area for the collection and accounting of duty and other charges payable under the Act and these rules;

(B) but does not include a District Revenue Treasury or a Sub-Treasury:

(17) "unmanufactured products" means excisable goods which are described in the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), as unmanufactured or cured;

(18) "warehouse" means any place or premises appointed or registered under rule 140.

3. Agent of owner of goods, factory or warehouse to be deemed owner for certain purposes.- When any person is expressly or impliedly authorized by the owner of any goods, factory or warehouse to be his agent in respect of such goods, factory or warehouse for all or any of the purposes of these rules and such authorization is approved by the Commissioner, such person shall, for such purposes, be deemed to be the owner of such goods, factory or warehouse.