Delegation of powers

In exercise of the powers conferred on me by Rule 5 of the Central Excise Rules, 1944, I authorise the
Central Excise Officers of the Central Excise Collectorate, Bombay-III, as mentioned in Column No. 3 of the subjoined Table to exercise, within their respective jurisdiction, the powers of Collector under various Central Excise
Rules mentioned in Column No. 2 of the Table. This authorisation takes immediate effect and supersedes all
previous orders on the subject.
TABLE
S
r
.
N
o
.

C. Ex. Rule

1
.

2.

1
.

2
.

9(1)

Nature of Power

3.
Approval of authorised person/agent.

(i)

Specifying places where excise-able goods are produced,

cured or manufactured and premises appurtenant thereto.

(ii)

Permission to open account current.

Offic
er to
who
m
deleg
ated.

L
i
m
it
a
ti
o
n

4.

5
.

Supe
rinten
dent
Li
c
e
n
si
n
g,
A
ut
h
or
it
y
(
S
u
p
er
in
te
n
d
e
nt
)

3
.

9(1A)

Permission for withdrawal of amount from the account

current.

Assis
tant
Colle
ctor

4
.

9-B(3)

Permission to enter into a general bond for provisional

assessment of goods. Demand for additional bond or
additional security.

Assis
tant
Colle
ctor

5
.

13

Acceptance of individual bond B-1 (security/surety) and

acceptance of proof of export in respect of such bond.

Supe
rinten
dent

6
.

14

Acceptance of Bond.

Assis
tant
Colle

ctor
7
.

8
.

14A
(i)

Penal action for failure to produce proof of export.

Offic
er
acee
pting
B-1
Bond
.

(ii)

Power to refuse permission to make further export.

Additi
onal
Colle
ctor

(iii)

Power under proviso (C) of Rule 14A.

Offic
er
acce
pting
B-1
Bond
.

14B(1)
(i)

Overdrawal upto 50% of the Bond amount.

A
s
si
st
a
nt
C
ol
le
ct
or

(ii)

Overdrawal upto 75% of the Bond amount.

D
e
p
ut
y
C
ol
le
ct
or

9
.

14B(2)

Power to refuse further export.

D
e
p
ut
y
C
ol
le
ct
or

1
0
.

18(3)

Power to forfeit security

A
s
si
st
a
nt
C
ol
le

ct
or
1
1
.

27(1)

Powers regarding licensing Bonds and other conditions.

Li
c
e
n
si
n
g
A
ut
h
or
it
y

1
2
.

30

Preliminary weighment

D
e
p
ut
y
C
ol
le
ct
or

1
3
.

38

Securing accommodation for unmanufactured products

after curing and packing.

Li
c
e
n
si
n
g
A
ut
h
or
it
y

1
4
.

43

Receipt of notice.

Li
c
e
n
si
n
g
A
ut
h
or
it
y

1
5
.

44

Power to require declaration.

Li
c
e
n
si
n
g
A
ut
h
or
it
y

1
6
.

46

Power to require marking.

Li
c
e
n
si
n
g
A
ut
h
or
it
y

1
7
.

47(1) & (3)

Exemption for/approval of store room.

Li
c
e
n
si
n
g
A
ut
h
or
it
y

1
8
.

50

Permission to remove non-excisable goods.

S
u
p
er
in
te
n
d
e
nt

1
9
.

51A(i)

Cases of the following types (a) goods received/retained for

being remade, refined, re-conditioned, or subjected to
similar process; (b) when, after payment of duty, goods
cannot be removed due to unforeseen circumstances like
breakdown of carriers, non-availability of wagon etc.; (c)
where goods cleared on payment of duty are brought back
due to sudden suspension of booking on railways; (d) when
duty paid excisable goods are brought into the factory for
test, studying design, methods of construction; (e) when
duty paid goods are allowed to be stored in factory
premises for retail sale or for complimentary gifts; (f) when
duty paid goods refused by consignee are brought back for
re-distribution or damaged goods are brought into the
factory for ascertaining extent of damage and to decide the
disposal of such goods.

S
u
p
er
in
te
n
d
e
nt

Types of cases not covered by (i) above.

A
s
si
st
a
nt
C
ol
le
ct
or

(ii)

2
0
.

52

Reduction in time limit for

putting in application for
removal.

Assistant Collector

2
1
.

52A

Acceptance of assessees
document in lieu of gate pass
in prescribed form.

Assistant Collector

2
2
.

53

Permission to manufacturers
not to make entries in RG-1
on dates when there is no
transaction.

Superintendent

2
3
.

54

Power to require return for

other products.

Deputy Collector

2
4
.

56A(2)

Power
to
permit
a
manufacturer to avail of the
procedure.

Assistant Collector

2
5
.

56A(2A)

Power to impose conditions

for availing of the procedure
provisionally.

Assistant Collector

2
6
.

56A(3)

Power to determine the

requirements under proviso to
Clause (ii) of the sub-rule.

Assistant Collector

2
7
.

56A(4)

Power
to
withdraw
the
permission to avail of the
procedure.

Deputy Collector

2
8
.

56A(7)

Power
to
permit
a
manufacturer
to
remove
material or component for
test, repairs, refining, reconditioning or carrying out
other operations.

Assistant Collector

2
9
.

56AA(2)

Power to grant permission

Assistant Collector

2
9
A

56B.

Grant of permission

- do -

.
3
0

57F(1)
(ii)

Permission to remove inputs for

home consumption or for export
on payment of duty or for export
under Bond.

Superintendent

3
1
.

57F(2)

Permission to remove the inputs

as such or partially processed
outside the factory for further
processing, test, repairs etc. and
to impose conditions.

Assistant Collector

3
2
.

57H(3)

Permission to transfer credit of

duty from RG-23 toRG-23A.

Assistant Collector

3
3
.

65(3)

Trust receipt and bond etc.

Assistant Collector

3
4
.

65(4)

Fixing number of Central Excise

stamps to be supplied at a time.

Assistant Collector

71(3)

Approval of labels.

Superintendent

5
.
3
6
.

75

Prescribing
transactions.

hours

for

3
7
.

85

Officer
empowered
by
the
Collector to determine sucrose
content in case of disputes.

3
8
.

92A(1)

Power to accept first A.S.P.

Deputy Chief Chemist Central

Excise Laboratory Bombay.

(i)

for
the
period.

(ii)

for the period less than

the prescribed one.

Assistant Collector

Power to condone/preclude a
manufacturer from availing of the
special procedure.

Assistant Collector

(i)

Acceptance
application.

Superintendent

(ii)

Power to condone/preclude a
manufacturer from availing of the
special procedure

3
9
.

92A(3)

4
0
.

92A(4)
of

prescribed

Assistant Collector

renewal

Superintendent

(a)upto 15 days.

Superintendent

(b)beyond 15 days.

Assistant Collector

4
1
.

92B(2)

Exclusion of the period of closure for

purposes of computing duty liability.

Assistant Collector

4
2
.

92B(3)

Accepting notice for a shorter period.

Superintendent

4
3
.

92C(2)

Power to condone delay in weekly

deposit, submission of application.

4
4
.

92E(iii)

4
5
.

92F

(i)

upto 2 days in
respect
of
weekly deposits
applications
and upto 5 days
in respect of
monthly
deposit/applicat
ion.

(ii)

Beyond the period mentioned

above at (i)

Power to
procedure.

debar

availing

of

Superintendent

special

Power to condone failure to apply for special

procedure.

Assistant
Collector

Deputy Collector

Deputy
Collector

4
6
.

93(b)(iii)

Approval of wrapper, outer covering or

labels.

Superintendent

4
7
.

96I(1)

Power to accept A.S.P.

Superintendent

4
8
.

96I(2)

Power to accept A.S.P. for shorter period.

Assistant
Collector

4
9
.

96I(3)

Power to condone/preclude a manufacturer

from availing of the special provision.

Assistant
Collector

5
0

96I(4)

(i)

Superintendent

Power to accept renewal

application in form A.S.P.

A
p
p
r
o
v
e
d
s
p
e
c
i
m
e
n
t
o
b
e
s
e
n
t
t
o
A
s
s
i
s
t
a
n
t
C
o
ll
e
c
t
o
r
o
r
C
o
ll
e
c
t
o
r

.
(ii)

Power
to
condone/preclude
a
manufacturer from availing
of the special provision.

Superintendent

F
o
r
c
o
n
d
o
n
i
n
g
d
e
l
a
y
n
o
t
e
x
c
e
e
d
i
n
g
1
5
d
a
y
s
.
F
o
r

Assistant
Collector

F
o
r
c
o
n
d
o
n
i
n
g
d
e
l
a
y
e
x
c
e
e
d
i
n
g

1
5
d
a
y
s
.
5
1
.

96K(2)

Condonation of delay in
making the application.

Superintendent

U
p
t
o
2
d
a
y
s
i
n
c
a
s
e
o
f
q
u
a
rt
e
rl
y
a
p
p
li
c
a
ti
o
n
a
n
d
1
0
d
a
y
s
i
n
c
a
s
e
o
f
a
n
n
u
a
l
a
p
p

li
c
a
ti
o
n
.
Assistant
Collector

5
2
.

96 MMMM

Condonation of failure to
apply
for
special
procedure.

Deputy
Collector

5
3
.

96-O(1)

Acceptance of A.S.P.

Suerintendent

5
4
.

96-O(2)

Acceptance of A.S.P. for

shorter period.

Assistant
Collector

5
5
.

96-O(3)

Power to preclude a
manufacturer from availing
of the special provision.

Assistant
Collector

5
6
.

96-O(4)

(i)

Acceptance of renewal
application in Form A.S.P.

Superintendent

(ii)

Power
to
condone/preclude
a
manufacturer from availing
of the special provision.

Superintendent

B
e
y
o
n
d
a
b
o
v
e
li
m
it
.

F
o
r
c
o
n
d
o
n
i
n
g
d
e
l
a
y
n
o
t
e
x
c
e
e
d
i

n
g
1
5
d
a
y
s
.
Assistant
Collector

5
7
.

96-Q(1)

Permission for separate weekly application.

Assistant
Collector

5
8
.

96-Q(2)

Condonation
of
application/deposit.

Superintendent

delay

in

making

F
o
r
c
o
n
d
o
n
i
n
g
d
e
l
a
y
e
x
c
e
e
d
i
n
g
1
5
d
a
y
s
.

U
p
t
o
o
n
e
d
a
y
i
n
c
a
s
e
o
f
w
e
e

k
l
y
a
p
p
li
c
a
ti
o
n
d
e
p
o
s
it
a
n
d
2
d
a
y
s
i
n
c
a
s
e
s
o
f
m
o
n
t
h
l
y
q
tr
l
y
.
a
p
p
li
c
a
ti
o
n
a
n
d
/
o
r
d
e
p
o
s

it
.
Assistant
Collector

5
9
.

96-U

Condonation of failure to apply for special

procedure.

Deputy
Collector

6
0
.

96ZH(1)

Acceptance of A.S.P.

Superintendent

6
1
.

96ZH(2)

Acceptance of A.S.P. for shorter period.

Assistant
Collector

6
2
.

96ZH(3)

Power to preclude a manufacturer from

availing of the special provisions.

Assistant
Collector

6
3
.

96ZH(4)

(i)

Acceptance of renewal application in

form A.S.P.

Superintendent

(ii)

Power
to
condone/preclude
a
manufacture from availing of the
special provision.

Superindent

B
e
y
o
n
d
a
b
o
v
e
li
m
it
s
.

F
o
r
c
o
n
d
o
n
i
n
g
d
e
l
a
y
n
o
t
e
x
c
e
e
d
i
n
g
1
5

d
a
y
s
.
Assistant
Collector

F
o
r
c
o
n
d
o
n
i
n
g
d
e
l
a
y
e
x
c
e
e
d
i
n
g
1
5
d
a
y
s
.
U
p
t
o
5
d
a
y
s
B
e
y
o
n
d
a
b
o
v
e
li
m
it
.

6
4
.

96ZI(4)

Condonation of manner and delay in making

payment.

Superintendent
Assistant
Collector

6
5
.

96ZM

Condonation of failure to apply for special

procedure.

Deputy
Collector

6
6
.

97

Grant of refund of duty on goods returned to

factory.

Assistant
Collector

Extension of period for return of the goods.

Deputy
Collector

6
7
.

97A

Permission for return of goods cleared for

export.

Deputy
Collector

6
8
.

100

Grant of refund of duty on sugar returned to

factory.

Assistant
Collector

6
9
.

140

Licensing of private warehouse and demand

for fresh bond/security.

Licencing
Authority

Revocation of licence and direction for

removal of goods.

Assistnt
Collector/Licensing Authority if
he is senior in
rank to Assistant
Collector

Extension of warehousing period of goods

other then tobacco.

Superintendent

U
n
d
e
r
C
l
a
u
s
e
(
a
)
o
f
t
h
e
R
u
l
e
.

Assistant
Collector

U
n
d
e
r
C
l
a
u
s
e
(
b
)
o
f
t
h
e
R

7
0
.

145

u
l
e
.
7
1
.

165(2)

Demand for advance payment

Superintendent

7
2
.

169

Appointment of warehouse keeper.

Deputy
Collector

7
3
.

173C(11)

Power to allow assesses covered by

Notification No. 175/86-C.E., dated 1-3-1986
or exporters to declare the price(s) of goods
on gate passes and to determine duty
payable on the basis thereof.

Assistant
Collector

7
4
.

173G(1)
Proviso)

Permission to assessee
consolidated P.L.A.

Chief Accounts
Officer, Central
Excise.

7
5
.

173G(1A)

Permission to withdraw amount from account

current.

Assistant
Collector

7
6
.

173G(2)(ii) of Proviso

Permission to assessee not to show rate and

amount of duty on gate pass.

Deputy
Collector

7
7
.

173-H

Specifying conditions for return of duty paid

goods to factory.

Assistant
Collector

7
8
.

173-L & M

(i)

Grant of refund

Assistant
Collector

(ii)

Extension of time limit for

return of goods

Deputy
Collector

(iii)

Satisfaction
accounts.

regarding

Assistant
Collector

(iv)

Opinion/value of goods at
the time of return of goods
to the factory.

Assistant
Collector

(v)

Permission to bring goods

back to factory (cleared for
export)

Assistant
Collector

(Second

to

maintain

7
9
.

173-N(6)

Extension of period for receiving rewarehousing certificate under Rule 156-B.

Deputy
Collector

8
0
.

173-O(1)

(i)

Power to prescribe marks.

Assistant
Collector

(ii)

Presentation of packages to
proper officer within shorter
period.

Superintendent

8
1
.

180

Alteration or substitution of licence.

8
2
.

185

(i)

Permission for marking in any other

durable manner.

Assistant
Collector

(ii)

Permission to prescribe shorter

period for presentation of packages.

Superintend
ent

8
3

189

Licensing
Authority

Sanction of claim for rebate of duty on goods

exported.

Assistant
Collector

8
4
.

189-B

8
5
.

191-A

8
6
.

8
7
.

191B

192

(i)

Enquiry about financial

stability
of
the
manufacturer etc. and
satisfaction
about
correctness of the formula.

Assistant
Collector

(ii)

Grant of concession (subrule 4)

Assistant
Collector

(iii)

Countersignature on the
original copy of the bill and
on the formula and
approval of changes in the
formula.

Assistant
Collector

(iv)

Extension of time beyond

three months (sub-rule 7)

Assistant
Collector

(v)

Permission to procure
excisable goods from open
market (sub-rule 7)

Assistant
Collector

(vi)

Satisfaction
regarding
proof of export and grant
of rebate (sub-rule 10A)

Assistant
Collector

(vii)

Withdrawal of concession
and forfeiture of security
(sub-rule 12)

Assistant
Collector

(viii)

Drawing of Schedules of
working hours and closed
holidays (sub-rule 15)

Assistant
Collector

(i)

Permission for
(sub-rule 4)

removal

Assistant
Collector

(ii)

Destruction
of
waste/
refuse and remission of
duty.

Assistant
Collector

(iii)

Approval of formula

Deputy
Collector

(i)

Granting of permission

Officer
mentione
d
in
remissio
n
Notificati
on
otherwis
e
Assistant
Collector

(ii)

Issue of licence and fixing

of bond amount and
security.

Licensin
g
Authority

8
8
.

193

Manner of packing.

8
9
.

196

(i)

Assistant Collector

Withdrawal
of
concession

Deputy Collector

(ii)

Forefeiture
of security
and
other
penal
action.

Officer competent
adjudication.

to

9
0
.

196BB

Removal of goods outside the factory

for purpose of tests, repairs, etc.

Assistant Collector

9
1
.

206(3)

(i)

Provisional release of
seized vehicles on bond
and security.

Assistant Collector or
Adjudicating
Officer
lower in rank to the
Assistant Collector.

(ii)

Provisional release of
seized goods on bond and
security.

Adjudicating Officer

9
2
.

9
3
.

9
4
.

210A

212

212A

Power to compound an offence and

fix compounding fees.

Deputy Collector

Assistant Collector

Value
Rs.
5,00
0/Com
poun
ding
fees
Rs.
750.

Superintendent

Value
Rs.
1,00
0/Com
poun
ding
Rs.
250/.

Sale of confiscated goods

Assistant
Collector
or
adjudicating officer if lower in
rank to the Assistant Collector.

Destruction
goods.

Officer competent to write

off/remit value/duty of the
goods.

of

confiscated

Payment of storage charges

on confiscated goods.

Value
witho
ut
limit.
Com
poun
ding
fees
not
exce
eding
Rs.
1,50
0/each
case.

Adjudicating Officer

9
5
.

222

Power to require
declaration.

9
6
.

223A

Conducting
Taking.

9
7
.

224(1)

Permission to deliver goods

beyond fixed hours and on
holidays.

Superintendent

9
8
.

227

Provisions for scales, weights

and weighing machines.

Assistant Collector

9
9
.

229

(i)

Pow
er to
requi
re
offic
e
acco
mmo
datio
n

Assistance Collector

(ii)

Pow
er to
requi
re
resid
entia
l
acco
mmo
datio
n.

Deputy Collector

1
0
0
.

230

Annual

new

Stock

Deputy Collector

Assistant Collector

Detention of goods, plants

and machinery etc.

Assistant Collector

[Bombay III, Collectorate Notification No. CE(R)R-5/2/87, dated 19-5-1987]