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Central Excise Act, 1944

37. POWER OF CENTRAL GOVERNMENT TO MAKE RULES.

(1) The Central Government may make rules to carry into effect the purposes of this Act.

(2) In particular, and without prejudice to the generality of the foregoing power, such rules may -

[ 119 ( i ) provide for determining under section 4 the nearest ascertainable equivalent of the normal price;

( ia ) having regard to the normal practice of the wholesale trade, define or specify the kinds of trade discount to be excluded from the value under section 4 including the circumstances in which and the conditions subject to which such discount is to be so excluded; 119 ]

[ 119 ( ib ) 119 ] provide for the assessment and collection of duties of excise, the authorities by whom functions under this Act are to be discharged, the issue of notices requiring payment, the manner in which the duties shall be payable, and the recovery of duty not paid;

[ 120 ( ic ) provide for the remission of duty of excise leviable on any excisable goods, which due to any natural cause are found to be deficient in quantity, the limit or limits of percentage beyond which no such remission shall be allowed and the different limit or limits of percentage for different varieties of the same excisable goods or for different areas or for different seasons; 120 ]

(ii) prohibit absolutely, or with such exceptions, or subject to such conditions as the Central Government thinks fit, the production or manufacture, or any process of the production or manufacture, of excisable goods, or of any component parts or ingredients or containers thereof, except on land or premises approved for the purpose;

(iii) prohibit absolutely, or with such exceptions, or subject to such conditions, as the Central Government thinks fit, [ 121 * * * 121 ] the transit of excisable goods from any part of [ 122 India 122 ] to any other part thereof;

(iv) regulate the removal of excisable goods from the place where produced, stored or manufactured or subjected to any process of production or manufacture and their transport to or from the premises of a [ 123 registered 123 ] person, or a bonded warehouse, or to a market;

(v) regulate the production or manufacture, or any process of the production or manufacture, the possession, storage and sale of salt, and so far as such regulation is essential for the proper levy and collection of the duties imposed by this Act, or of any other excisable goods, or of any component parts or ingredients or containers thereof;

(vi) provide for the employment of officers of the [ 124 Government 124 ] to supervise the carrying out of any rules made under this Act;

(vii) require a manufacturer or the licensee of a warehouse to provide accommodation within the precincts of his factory or warehouse for officers employed to supervise the carrying out of regulations made under this Act and prescribe the scale of such accommodation;

(viii) provide for the appointment, licensing, management and supervision of bonded warehouses and the procedure to be followed in entering goods into and clearing goods from such warehouses;

(ix) provide for the distinguishing of goods which have been [ 123 manufactured after registration 123 ], of materials which have been imported under license, and of goods on which duty has been paid, or which are exempt from duty under this Act;

(x) impose on persons engaged in the production or manufacture, storage or sale (whether on their own account or as brokers or commission agents) of salt, and, so far as such imposition is essential for the proper levy and collection of the duties imposed by this Act, of any other excisable goods, the duty of furnishing information, keeping records and making returns, and prescribe the nature of such information and the form of such records and returns, the particulars to be contained therein, and the manner in which they shall be verified;

(xi) require that excisable goods shall not be sold or offered or kept for sale in [ 125 India 125 ] except in prescribed containers, bearing a banderol, stamp or label of such nature and affixed in such manner as may be prescribed;

(xii) provide for the issue of [ 123 registration certificate 123 ] and transport permits and the fees, if any, to be charged therefor :

Provided that the fees for the licensing of the manufacture and refining of salt and saltpetre shall not exceed, in the case of each such license, the following amounts, namely :-

------------------------------------------------------------------------
Rs .

License to manufacture and refine saltpetre and to separate and purify salt in the process of such manufacture and refining ... ... ... 50

License to manufacture saltpetre ... ...

License to manufacture sulphate of soda ( Kharinun ) by solar heat in evaporating pans ... ... 10

License to manufacture sulphate of soda ( Kharinun ) by artificial heat ...

License to manufacture other saline substances ...

------------------------------------------------------------------------

(xiii) provide for the detention of goods, plant, machinery or material, for the purpose of exacting the duty, the procedure in connection with the confiscation, otherwise than under section 10 or section 28, of goods in respect of which breaches of the Act or rules have been committed and the disposal of goods so detained or confiscated;

(xiv) authorize and regulate the inspection of factories and provide for the taking of samples, and for the making of tests, of any substance produced therein, and for the inspection or search of any place or conveyance used for the production, storage, sale or transport of salt, and so far as such inspection or search is essential for the proper levy and collection of the duties imposed by this Act, of any other excisable goods;

(xv) authorize and regulate the composition of offences against, or liabilities incurred under this Act or the rules made thereunder ;

(xvi) provide for the grant of a rebate of the duty paid on goods which are exported out of India or shipped for consumption on a voyage to any port outside India

[ 127 including interest thereon 127 ];

[ 128 * * * * * 128 ]

[ 129 ( xvia ) provide for the credit of duty paid or deemed to have been paid on the goods used in, or in relation to the manufacture of excisable goods 129 ];

[ 130 ( xvib ) provide for the giving of credit of sums of money with respect to raw materials used in the manufacture of excisable goods 130 ];

[ 131 ( xvic ) provide for charging and payment of interest as the case may be, on credit of duty paid or deemed to have been paid on the goods used in, or in relation to, the manufacture of excisable goods where such credit is varied subsequently; 131 ]

(xvii) exempt any goods from the whole or any part of the duty imposed by this Act;

[ 132 ( xviia ) provide incentives for increased production or manufacture of any goods by way of remission of, or any concession with respect to, duty payable under this Act; 132 ]

(xviii) define an area no point in which shall be more than one hundred yards from the nearest point of any place in which salt is stored or sold by or on behalf of the Central Government, or of any factory in which saltpetre is manufactured or refined, and regulate the possession, storage and sale of salt within such area;

(xix) define an area round any other place in which salt is manufactured, and regulate the possession, storage and sale of salt within such area;

(xx) authorize the [ 133 Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963) 133 ] or [ 134 Commissioners of Central Excise 134 ] appointed for the purposes of this Act to provide, by written instructions, for supplemental matters arising out of any rule made by the Central Government under this section;

[ 135 (xxi) provide for the publication, subject to such conditions as may be specified therein, of names and other particulars of persons who have been found guilty of contravention of any of the provisions of this Act or of any rule made thereunder ; 135 ]

[ 136 (xxii) provide for the charging of fees for the examination of excisable goods intended for export out of India and for rendering any other service by a Central Excise Officer under this Act or the rules made thereunder ; 136 ]

[ 137 (xxiii) specify the [ 138 form and manner 138 ] in which application for refund shall be made under section 11B;

(xxiv) provide for the manner in which money is to be credited to the Fund;

(xxv) provide for the manner in which the Fund shall be utilized for the welfare of the consumers;

(xxvi) specify the form in which the account and records relating to the Fund shall be maintained; 137 ]

[ 139 (xxvii) specify the persons who shall get themselves registered under section 6 and the manner of their registration. 139 ]

[ 140 (2A) The power to make rules conferred by clause (xvi) of sub-section (2) shall include the power to the retrospective effect to rebate of duties on inputs used in the export goods from a date not earlier than the changes in the rates of duty on such inputs. 140 ]

(3) In making rules under this section, the Central Government may provide that any person committing a breach of any rule shall, where no other penalty is provided by this Act, be liable penalty not exceeding two thousand rupees and that any article in rupees respect of which any such breach is committed shall be confiscated.

[ 141 (4) Notwithstanding anything contained in sub-section (3), and without prejudice to the provisions of section 9, in making rules under this section, the Central Government may provide that if any manufacturer, producer or licensee of a warehouse

(a) removes any excisable goods in contravention of the provisions of any such rule, or

(b) does not account for all such goods manufactured, produced or stored by, him, or

(c) engages in the manufacture, production or storage of such goods without having applied for the [ 142 registration 142 ] required under section 6, or

( d ) contravenes the provisions of any such rule with intent to evade payment of duty, then

( i ) any land, building, plant, machinery, materials, conveyance, animal or any other thing used in connection with the manufacture, production, storage, removal or disposal of such goods, and

(ii) all excisable goods on such land or in such building or produced or manufactured with such plant, machinery, materials or thing, belonging to such manufacturer, producer or licensee shall be liable to confiscation and the manufacturer, producer or licensee shall be liable to a penalty not exceeding three times the value of the excisable goods in respect of which any contravention of the nature reterred to in clause (a), (b), (c) or (d) has been committed or five thousand rupees, whichever is greater. 141 ]

[ 143 (5) Notwithstanding anything contained in sub-section (3), the Central Government may make rules to provide for the imposition upon any person who acquires possession of, or is in any way concerned in transporting, removing, depositing, keeping, concealing, selling or purchasing, or in any other manner deals with, any excisable goods which he knows or has reason to believe are liable to confiscation under this Act or the rules made thereunder , a penalty not exceeding three times the value of such goods or five thousand rupees, whichever is greater. 143 ]



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