Rule 13
Functions And Duties Of The Licensee
(1) The functions and duties of the licensee manufacturing the product subject to excise duty shall be as follows:-
(a) To send the details as specified by the Department in respect of the manufactured product subject to
excise duty,
(b) To maintain records of the products manufactured, sold and distributed in the daily register and show
the register to the Excise Duty Officer or the employee deputed by him, in the course of inspection,
(c) To get the sample of the manufactured product certified by the Excise Duty Officer or the employee deputed by him and to send it to the Office,
(d) To get the details of the products in the warehouse certified by the Excise Duty Officer or the employee deputed by him/her and to retain a proof thereof.
(2) The functions and duties of the licensee delivering the service subject to excise duty shall be as follows:-
(a) To maintain invoice of the service delivered and its accounts daily,
(b) To provide the documents referred to in clause (a) as and when required by the Excise Duty Officer or
the employee deputed by him,
(c) To hold in person the evidence of purchase of the product subject to excise duty or its purchase
invoice.
(3) The functions and duties of the licensee importing the product subject to excise duty shall be as follows:-
(a) In cases where the product subject to excise duty is imported, to submit the purchase invoice to the
Excise Duty Officer or the employee deputed by him,
(b) In cases where the product subject to excise duty is imported by way of a letter of credit, to submit the
specific details of the product, product heading classification for purposes of customs, per unit value and quantity of each product to the Excise Duty Officer.
(4) The licensee has to display the license obtained by him at the place of his transactions in a manner conspicuous to all.
(a) To send the details as specified by the Department in respect of the manufactured product subject to
excise duty,
(b) To maintain records of the products manufactured, sold and distributed in the daily register and show
the register to the Excise Duty Officer or the employee deputed by him, in the course of inspection,
(c) To get the sample of the manufactured product certified by the Excise Duty Officer or the employee deputed by him and to send it to the Office,
(d) To get the details of the products in the warehouse certified by the Excise Duty Officer or the employee deputed by him/her and to retain a proof thereof.
(2) The functions and duties of the licensee delivering the service subject to excise duty shall be as follows:-
(a) To maintain invoice of the service delivered and its accounts daily,
(b) To provide the documents referred to in clause (a) as and when required by the Excise Duty Officer or
the employee deputed by him,
(c) To hold in person the evidence of purchase of the product subject to excise duty or its purchase
invoice.
(3) The functions and duties of the licensee importing the product subject to excise duty shall be as follows:-
(a) In cases where the product subject to excise duty is imported, to submit the purchase invoice to the
Excise Duty Officer or the employee deputed by him,
(b) In cases where the product subject to excise duty is imported by way of a letter of credit, to submit the
specific details of the product, product heading classification for purposes of customs, per unit value and quantity of each product to the Excise Duty Officer.
(4) The licensee has to display the license obtained by him at the place of his transactions in a manner conspicuous to all.