Amendment in the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001
NOTIFICATION NO. 37/2003-CE (N.T.)
DATED 17/04/2003
In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules to amend the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001, namely:-
1. (1) These rules may be called the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) (Amendment) Rules, 2003.
(2) They shall come into force from the date of their publication in the official Gazette.
2. In the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001, in rule 6, -
(i) before the Explanation, the following proviso shall be inserted, namely:-
" Provided that if the subject goods on receipt are found to be defective or damaged or unsuitable or surplus to the needs of the manufacturer, he may return the subject goods to the original manufacturer of the goods from whom he had obtained these and every such returned goods shall be added to the non-duty paid stock of the manufacturer of the subject goods and dealt with accordingly.";
(ii) in the Explanation, for the words 'during transport from the place of procurement to the manufacturer's premises', the words 'during transport from the place of procurement to the manufacturer's premises or from the manufacturer's premises to the place of procurement', shall be substituted.
[F.No.201/23/2001-CX 6]
Note :The principal rules were published in the Gazette of India vide notification No. 34/2001-CE (NT) dated the 21st June, 2001[G.S.R. 448(E) dated the 21st June, 2001].
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