Central Excise Manual

What is Central Excise Manual?

Customs rules keeps reforming as per the requirement and focus of top organizations like WTO. Reasons may vary, mainly aiming for the hassle free procedures of clearance at borders and enhancement of effectiveness. In order to achieve the objectives, all the changes in legal provisions and procedures are disseminated to all parts of the field.


This part contains the scope of the manual and publishing of manual and amendments. Sharing the details like which Act these instructions are supplemental to and what is incorporated into this section.

All the general provisions which are applicable to the 'manufactured products' have been incorporated in the central excise manual. Instructions given in this manual should not be departed without the permission of commissioner who may obtain board's sanction for the deviations if required. Also these instructions are only applicable throughout India. Also it's showing the authorities who are responsible for the observance of the procedures prescribed in the manual.

Publishing of manual and amendments shares the name of resource where this manual would be published and available. Same could be provided at fixed price by the directorate. Any additions can only be done as per the instructions issued by the Board in the month of September, every year.

Overview of Central Excise Customs Functions

This section provide an overview of customs functions including provision for collection of customs duty, control provisions, customs preventive control, role of custodians, penal provisions for smuggling, appellate remedies etc.

Arrival of Conveyances-

Talks about the customs control over conveyances like vessel, aircraft and vehicles etc. through legal provisions for the appropriate clearance procedures.

Custom clearance procedure-

This section shows the complete manual of Custom clearance of imported goods which is required before the warehousing as per the prescribed formalities like Bill of Entry which contains details like description of products, value, exemption notifications, quantity, customs tariff heading etc. Proper customs officer need to verify the Bill of Entry.

Classification of Goods-

Classification of goods is necessary for the assessment of import and export to duty. It's basically categorization of the products as per the heading of schedules to customs Tariff Act, 1975.

There are more important parts in this manual. Following is the complete guide you can check, taken from official site of Indian Government-