Central Excise Law

Assessment of Duty: As Rule 6, assessee shall himself assess the duty payable on the excisable goods. However, in the case of cigarettes, the Superintendent/Inspector of Central Excise shall assess the duty payable and the cigarettes shall be removed only after the Central Excise Invoice has been countersigned by the Inspector/Superintendent of the Central Excise as provided in Rule 11. However, in the case of provisional assessment, the Assistant/Deputy Commissioner of Central Excise, shall pass order for final assessment under Rule 7(3).