Are Excisable goods presented?

By Vijay Kumar

Read the same Rule 2(a) again.

2. (a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article.

This rule speaks of goods being presented. Imported goods are presented before the Customs officer for assessment, but manufactured goods are not presented before the Central Excise officer for classification or assessment. Then where and before whom are these goods to be presented? Straight lift from Customs may not always be a good policy.