Chapter-9  Miscellaneous
26. Power to examine stock: The Office may depute any employee at any time to examine the stock of raw, semi-prepared and prepared goods or substances relating to products subject to excise duty. It shall be the duty of the licensee to allow such employee to examine the stock. The Office has to send a report of such examination to the Department.

27. Licensee to give information of accident: In cases where any kind of accident occurs at the place of manufacture, the licensee has to give information thereof to the Excise Duty Officer or the Department. In cases where the licensee does not give such information, he himself has to bear the loss and damage relating to excise duty suffered by
Government of Nepal as a result of such accident.

28. Notice to be given to close enterprise: (1) In cases where any enterprise is to be closed for any reason, a written information, clearly setting out the reason therefor, has to be given to the concerned Excise Duty Officer and the Department in advance of at least three days of such closure.
(2) In cases where the Department receives information referred to in Sub-rule (1), the Department may, if it thinks necessary, order the concerned person to keep on operating the enterprise.

29. To set out price: The licensee is not required to get approved the factory price of the product subject to excise duty under quantitative rate.
Provided that, the licensee has to make public the selling price to his distributor, wholesaler and retailer and indicate the maximum retail price in the product manufactured by him. In cases where the shape or quality standard is to be changed or a new brand is to be manufactured, prior approval of the Department has to be obtained. Prior to manufacturing such a new brand, all the due and payable revenues have to be paid up.

30. Imposition of excise duty stamp fee: Out of the products subject to excise duty to be manufactured in or imported into the Nepal, excise duty stamp fee shall be imposed on the internal production of liquors and cigarettes at the rate of Two Rupees per pack (carton) and on liquors exportation at the rate of One Rupee per bottle. Excise duty stamp fee shall be imposed on the importation of cigarettes at the rate of Two Rupees per pack (carton) per outer. The stamp has to be sold only after making indication as specified by the Department.

31. Provisions relating to self-disposal system: (1) The products  subject to excise duty other than liquors and cigarettes shall be allowed to be exported under the self-disposal system.

(2) The licensee who intends to have self-disposal pursuant to Sub-rule (1) has to make an application to the Office, setting out the name and quantity of the products manufactured. (3) In cases where an application is made pursuant to Sub-section
(2), the Office may, if it so thinks upon necessary examination, give license to have self-disposal.
(4) The licensee has to maintain daily records indicating the name and quantity of the products exported under the self-disposal system. He  has to make the records available at the time when the Excise Duty Officer or the employee deputed by him examines them.
(5) The licensee has to send monthly reports setting out the name and quantity of the products put to self-disposal.

32. House for Excise Duty Officer to stay in: Any enterprise has to  arrange for a furnished house or room within the premises of the enterprise for the Excise Duty Officer appointed for that enterprise.

33. Place to store prepared goods: (1) The licensee has to store the manufactured products in a warehouse within the place of manufacture. Except in cases of the products to be exported under the self-disposal system, the   representative of the licensee shall keep the key of one lock of the godown and the Excise Duty Officer or the employee depute by him shall keep the key of the other lock.
(2) It shall be the responsibility of the licensee to safely keep the products subject to excise duty stored in the warehouse pursuant to Sub-rule (1). In cases where such products subject to excise duty are lost due to fire or theft or otherwise, Government of Nepal shall not be responsible for such loss.

(3) All the products within the place of manufacture subject to excise duty shall be under full supervision of the Excise Duty Officer. No raw material, semi-prepared or prepared substances relating to the product subject to excise duty shall be taken out of the place of manufacture without approval of the Excise Duty Officer or the employee deputed by him. In the case of the products to be exported under the self-disposal system, examination and certification of the books and accounts by the Excise Duty Officer or the employee deputed by him shall be sufficient.

34. Provisions relating to recovery (Pratilabdhi) rate: Any licensee who produces rectified spirit or ENA has to so set the recovery rate that at least 20 liter rectified spirit or 19 liter ENA of a minimum 65 OP has to be produced from a quintal of molasses at the end of each month. Any licensee who has set the recovery rate below this rate has to submit reasonable and adequate reasons therefor to the Department and obtain approval. In cases where approval is not given by the Department, the Office shall recover from the licensee all the revenues chargeable on the
margin of quantity as per the maximum rate on the liquors.

35. Alteration in and amendment to Schedule: Government of Nepal may, by a notification in the Nepal Gazette, make alteration in or amendment to the Schedules, as per necessity.

36. Repeal and Saving: (1) The Excise Duty Rules, 2019 (1962) are,  hereby, repealed.
(2) All acts and actions done or taken under the Excise Duty  Rules, 2019 (1962) shall be deemed to have been done or taken under these Rules.