RULE 173A. Application

-(I) Except as hereinafter provided, the provisions of this Chapter shall apply to such excisable goods as the Central Government may, by notification in the Official Gazette2, specify in this behalf, and where there is a conflict between the provisions of this Chapter and the provisions contained in any other Chapter, in relation to such excisable goods, the provisions of this Chapter shall prevail:

Provided that from amongst the excisable goods as are specified under this sub-rule, the Central Government may, by notification in the Official Gazette, declare certain excisable goods as declared excisable goods and the provisions of this Chapter shall, subject to such modifications as are indicated in relation to such declared goods in any rule under this Chapter, apply.

Explanation. -The expression declared excisable goods, wherever it occurs, in this Chapter means the goods declared under this proviso.

(2) Nothing in this Chapter shall apply to a manufacturer or producer who has been allowed to discharge his duty liability in accordance with the provisions contained in Section C-l, E-III, E-VI, or E-IX of Chapter V or to whom the provisions of Chapter V-A apply