Ambit of Rule 51A - Clarification regarding - Central Excise - 15/92-CX.6

Ambit of Rule 51A - Clarification regarding Circular No. 15/92-CX.6 Dated 11-11-1992 [From F. No. 213/28/92-CX.6] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Ambit of Rule 51A - Clarification regarding. Representations have been received from the trade seeking clarification whether Rule 51A covers within its ambit only such or similar goods manufactured in a particular factory or other goods as well. 2. The matter has been examined. It has been clarified earlier also that Rule 51A covers all duty paid goods. However, the main object of the restrictions under Rule 51A was to ensure that non-duty paid goods are not cleared by a factory in the guise of duty paid goods thereby endangering revenue interest. As such, the rule may be held as barring entry or retention of those duty paid excisable goods only which the factory manufacturer as per the Registration obtained by it, or in which a factory is doing trading activity. While granting the Rule 51A permission for trading activity, it may be taken care that the goods should not be similar to goods manufactured in the factory or goods on which any input relief is being taken in the factory. It is being clarified again that though Rule 51A legally talks about all duty paid goods, for the sake of making it implementable, raw materials, capital goods, stationery items etc. would not be required to obtain permission under this rule and its operation may be limited solely to goods manufactured by an assessee or similar goods manufactured by other manufacturers and parts thereof and goods in which trading activity is being undertaken.