Difference between rule and section in central exise

Dear Mahesh In India, different types of Acts have been framed to regulate a particular type of tax/duty.

e.g. Income Tax is governed by Income Tax Law. Income Tax law contains Income tax Act, 1961 as well as Income Tax rules. For Income Tax the relevance of Rules is very less as Income Tax Act itself is very wide and contains most of the part. Income Tax rules are also there for procedural part. As Rule 12(2) is there for tax audit.

Excise duty is governed by Central Excise Law. Now Central Excise law contains:

Thank you vary mush Pawan Sir