Central Excise Rules

Description: This quiz covers various aspects of the Central Excise Rules, which are a set of regulations governing the taxation of goods manufactured or produced in India.
Number of Questions: 15
Created by:
Tags: central excise excise duty manufacturing production taxation
Attempted 0/15 Correct 0 Score 0

Which rule under the Central Excise Rules, 2002, specifies the conditions for exemption from payment of duty on goods exported out of India?

  1. Rule 3

  2. Rule 4

  3. Rule 5

  4. Rule 6


Correct Option: A
Explanation:

Rule 3 of the Central Excise Rules, 2002, provides the conditions and procedures for exemption from payment of duty on goods exported out of India.

Under which rule are the rates of duty for different excisable goods specified in the Central Excise Tariff Act, 1985?

  1. Rule 8

  2. Rule 9

  3. Rule 10

  4. Rule 11


Correct Option: A
Explanation:

Rule 8 of the Central Excise Rules, 2002, specifies the rates of duty for different excisable goods as per the Central Excise Tariff Act, 1985.

What is the purpose of Rule 12 in the Central Excise Rules, 2002?

  1. To determine the value of excisable goods for assessment of duty

  2. To specify the conditions for grant of rebate on duty paid

  3. To regulate the procedure for clearance of goods from a factory

  4. To prescribe the manner of payment of duty


Correct Option: A
Explanation:

Rule 12 of the Central Excise Rules, 2002, provides the methods and principles for determining the value of excisable goods for the purpose of assessment of duty.

Which rule in the Central Excise Rules, 2002, deals with the procedure for obtaining a license to manufacture excisable goods?

  1. Rule 15

  2. Rule 16

  3. Rule 17

  4. Rule 18


Correct Option: A
Explanation:

Rule 15 of the Central Excise Rules, 2002, prescribes the procedure for obtaining a license to manufacture excisable goods, including the application process, documents required, and conditions for grant of license.

What is the time limit specified in Rule 20 of the Central Excise Rules, 2002, for filing a refund claim for excess duty paid?

  1. One year

  2. Two years

  3. Three years

  4. Four years


Correct Option: A
Explanation:

Rule 20 of the Central Excise Rules, 2002, stipulates that a refund claim for excess duty paid must be filed within one year from the date of payment of duty.

Under which rule are the provisions related to the assessment of duty on excisable goods contained in the Central Excise Rules, 2002?

  1. Rule 25

  2. Rule 26

  3. Rule 27

  4. Rule 28


Correct Option: A
Explanation:

Rule 25 of the Central Excise Rules, 2002, provides the detailed provisions related to the assessment of duty on excisable goods, including the procedure for assessment, issuance of assessment orders, and revision of assessments.

What is the purpose of Rule 32A in the Central Excise Rules, 2002?

  1. To regulate the procedure for clearance of excisable goods from a factory

  2. To specify the conditions for grant of exemption from payment of duty

  3. To determine the value of excisable goods for assessment of duty

  4. To prescribe the manner of payment of duty


Correct Option: A
Explanation:

Rule 32A of the Central Excise Rules, 2002, prescribes the procedure for clearance of excisable goods from a factory, including the preparation of gate passes, examination of goods by excise officers, and maintenance of records.

Which rule in the Central Excise Rules, 2002, deals with the procedure for payment of duty on excisable goods?

  1. Rule 40

  2. Rule 41

  3. Rule 42

  4. Rule 43


Correct Option: A
Explanation:

Rule 40 of the Central Excise Rules, 2002, provides the procedure for payment of duty on excisable goods, including the modes of payment, challan forms to be used, and time limits for payment.

What is the purpose of Rule 57G in the Central Excise Rules, 2002?

  1. To regulate the procedure for grant of rebate on duty paid

  2. To specify the conditions for exemption from payment of duty

  3. To determine the value of excisable goods for assessment of duty

  4. To prescribe the manner of payment of duty


Correct Option: A
Explanation:

Rule 57G of the Central Excise Rules, 2002, prescribes the procedure for grant of rebate on duty paid on excisable goods, including the conditions for eligibility, application process, and documents required.

Which rule in the Central Excise Rules, 2002, deals with the procedure for filing appeals against assessment orders?

  1. Rule 80

  2. Rule 81

  3. Rule 82

  4. Rule 83


Correct Option: A
Explanation:

Rule 80 of the Central Excise Rules, 2002, provides the procedure for filing appeals against assessment orders issued by the Central Excise authorities, including the time limits for filing appeals, grounds of appeal, and format of appeal.

What is the purpose of Rule 96 in the Central Excise Rules, 2002?

  1. To regulate the procedure for grant of exemption from payment of duty

  2. To specify the conditions for grant of rebate on duty paid

  3. To determine the value of excisable goods for assessment of duty

  4. To prescribe the manner of payment of duty


Correct Option: A
Explanation:

Rule 96 of the Central Excise Rules, 2002, prescribes the procedure for grant of exemption from payment of duty on excisable goods in certain cases, such as goods exported out of India, goods used for scientific research, and goods supplied to government departments.

Which rule in the Central Excise Rules, 2002, deals with the procedure for conducting searches and seizures by excise officers?

  1. Rule 104

  2. Rule 105

  3. Rule 106

  4. Rule 107


Correct Option: A
Explanation:

Rule 104 of the Central Excise Rules, 2002, provides the procedure for conducting searches and seizures by excise officers, including the powers of officers, conditions for conducting searches, and procedures for seizure of goods.

What is the purpose of Rule 114 in the Central Excise Rules, 2002?

  1. To regulate the procedure for grant of rebate on duty paid

  2. To specify the conditions for grant of exemption from payment of duty

  3. To determine the value of excisable goods for assessment of duty

  4. To prescribe the manner of payment of duty


Correct Option: D
Explanation:

Rule 114 of the Central Excise Rules, 2002, prescribes the manner of payment of duty on excisable goods, including the modes of payment, challan forms to be used, and time limits for payment.

Which rule in the Central Excise Rules, 2002, deals with the procedure for filing refund claims for excess duty paid?

  1. Rule 129

  2. Rule 130

  3. Rule 131

  4. Rule 132


Correct Option: A
Explanation:

Rule 129 of the Central Excise Rules, 2002, provides the procedure for filing refund claims for excess duty paid on excisable goods, including the time limits for filing claims, documents required, and processing of claims.

What is the purpose of Rule 142 in the Central Excise Rules, 2002?

  1. To regulate the procedure for grant of exemption from payment of duty

  2. To specify the conditions for grant of rebate on duty paid

  3. To determine the value of excisable goods for assessment of duty

  4. To prescribe the manner of payment of duty


Correct Option: A
Explanation:

Rule 142 of the Central Excise Rules, 2002, prescribes the procedure for grant of exemption from payment of duty on excisable goods in certain cases, such as goods exported out of India, goods used for scientific research, and goods supplied to government departments.

- Hide questions