Liability of the merchant manufacturer to comply with the central excise procedures [Rule 12D] :
The provisions of the Central Excise Rules, 2002 shall apply to a merchant manufacturer (person on whose behalf the goods are manufactured by the job-workers) of the following goods as if such goods have been manufactured by him:-
(a) Articles of apparel and clothing accessories, knitted or crocheted [Chapter 61 of the First Schedule to the Tariff Act]
(b) Articles of apparel and clothing accessories, not knitted or crocheted [Chapter 62 of the First Schedule to the Tariff Act]
(c) Other made up textile articles; sets; worn clothing and worn textile articles; rags [Chapter 63 of the First Schedule to the Tariff Act].