Every person who produces, cures or manufactures any excisable goods, or who stores such goods in a warehouse, shall pay the duty or duties leviable on such goods, at such time and place and to such personas may be designated, in, or under the authority of these rules, whether the payment of such duty or duties is secured by bond or otherwise.

Provided that nothing contained in this rule shall apply to molasses produced in a khandsari sugar factory.

Provided further that in respect of goods falling under Chapter 62 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), manufactured on job-work , the provisions of these rules shall apply subject to the provisions of rule 7AA.

(Above provision has been has been inserted vide Ntf. No. 16/2001-CE(NT), dated 30/04/2001.)