TMI BlogINTRODUCTION AND AN OVERVIEW OF CENTRAL EXCISEX X X X Extracts X X X X X X X X Extracts X X X X ..... he Commissioner, the Chief Commissioner or Board, under Rule 31 of the said Rules are empowered to issue written instructions providing for any supplemental matters arising out of the said Rules. Such instructions may, where the Commissioner considers absolutely essential, permit temporary deviation from the standing instructions. However, such instructions should be at once communicated to the Board and unless of purely local interest, they will normally, if approved, be subsequently incorporated in this Manual. Additional/Joint Commissioners, Deputy/ Assistant Commissioner and Superintendent of Central Excise will be primarily responsible in their jurisdiction for the proper observance of the procedures and checks prescribed in this Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evied under Additional Duties -(Goods of Special Importance) Act, Additional Duties (Textiles and textiles Articles) Act, and Cess etc. 1.3 Till 1969, there was physical control system wherein each clearance of manufactured goods from the factory was done under the supervision of the Central Excise Officers. Introduction of Self-Removal procedure was a watershed in the excise procedures. Now, the assessees were allowed to quantify the duty on the basis of approved classification list and the price list and clear the goods dear on payment of appropriate duty. 1.4 In 1994, the gate pass system gave way to the invoice-based system ,and all clearances are now effected on manufacturer's own invoice another major change was brought ab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ular No. 691 /7/2003-CX dated 11-2-2003) 1.8 In 2003, special procedure was introduced for textile and textile articles including independent weavers of unprocessed fabrics. For details, Chapter 12 of Central Excise Manual may be referred to. However, these provisions are no longer applicable. 2. Administration of Central Excise 2.1 The Central Excise law is administered by the Central 'Excise and Customs (CBEC or Board) through its field offices, the Central excise Comrnissionerates. For this purpose, the country is divided into 23 Zones and a Chief Commissioner of Central Excise heads each Zone. There are total 93 Commissionerates in these Zones headed by Commissioner of Central Excise. Divisions and Ranges are the subseq ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nuine doubts. 3.3 The Tax-payers' Assistance Unit in addition to rendering advice to the assessees, should also help them in meeting the officer concerned for necessary guidance, and clarification, where required. 3.4 In order to have a responsive tax administration, the Board has decided that all intimations, declarations and queries received from the Members of trade and industry should be replied to in a time bound manner and with a sense of responsibility and accountability. In order to achieve this, the following directions have been issued to the Central Excise field formations: (1) All declarations, intimations, etc. when sent by FAX, e-mail, by post or by Courier shall be accepted by the field formations. (2) Appoi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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