Central Excise Rules - 10th Amendment of 1997 - 49/97 - Central Excise - Non Tariff

Central Excise Rules - 10th Amendment of 1997

Notification No. 49/97-C.E. (N.T.)

Dated 8-9-1997

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 further to amend the Central Excise Rules, 1944, namely :-

1. (1) These rules may be called the Central Excise (Tenth Amendment) Rules, 1997.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Central Excise Rules, 1944, (hereinafter referred to as the said rules), in rule 2, in clause (4), -

(a) in item (iii), for the words "Shamshabad mandal" the words "Shamshadbad mandal, Kandukur mandal" shall be substituted;

(b) in item (v), for the words "Andhra Pradesh", the words "Andhra Pradesh and the territory of Yanam in the Union territory of Pondicherry" shall be substituted;

(c) in item (x), -

(i) for the word "Sangrore", the word "Sangrur" shall be substituted;

(ii) for the word "Hoshiarpur" the words "Hoshiarpur, Nawanshahar" shall be substituted;

(d) in item (xiii), for the word "Yamunanagar", the words "Jhajjar, Yamunanagar, Fatehabad," shall be substituted.

(e) for items (xv), (xvi), (xvii) and (xviii), the following items shall be substituted, namely :-

"(xv) in the City taluka and Daskroi taluka in the district of Ahmedabad of the State of Gujarat, the Commissioner of Central Excise, Ahmedabad-I;

(xvi) in the district of Ahmedabad (excluding the City taluka and Daskroi taluka), in Dasada taluka in the district of Surendranagar, in the district of Kheda, Gandhinagar, Banaskantha, Mehsana and Sabarkantha, of the State of Gujarat, the Commissioner of Central Excise, Ahmedabad-II;

(xvii) in the districts of Surendranagar (excluding the taluka of Dasada), Rajkot, Jamnagar, Kutch, Amreli, Bhavnagar and Junagarh of the State of Gujarat, and in the territory Diu of the Union territory of Daman and Diu, the Commissioner of Central Excise, Rajkot;

(xviii) in the district of Surat, and in the talukas of Ankaleshwar, Jhagadia, Hansot, Saghbara, Dadia-Pada, Mandod and Valia of the district of Baruch, of the State of Gujarat, the Commissioner of Central Excise, Surat-I;";

(f) in item (xxi), for the words "Bangalore Municipal Corporation", the words "Bangalore City Municipal Corporation" shall be substituted;

(g) for item (xxii), the following item shall be substituted, namely :-

"(xxii) in the areas comprising of wards 1 to 5, 80, 84 to 98, and 100 of Bangalore City Municipal Corporation, in the district of Tumkur, in Neelamangala, Doddaballapur, Devanahalli and Hoskote talukas in the district of Bangalore Rural, and in the hoblis of Dasanpura, Hesaragatta, Yelahanka, Jala, Bidarahalli and Krishnarajapuram (area North of Bangalore-Chennai Railway line) in the district of Bangalore Urban, of the State of Karnataka, the Commissioner of Central Excise, Bangalore-II;";

(h) in the item (xxiii), for the words "Hasan, Shimoga Kodagu and Chigmagalur," the words "Hassan, Shimoga, Kodagu and Chickmagalore," shall be substituted;

(i) in item (xxiv), for the words "North Kannada", the words "Uttara Kannada" shall be substituted;

(j) in item (xxv), for the word "Madurai", the word "Theni" shall be substituted;

(k) in item (xxvii), for the word "Raigara", the words and brackets "Rajgarh (excluding the tehsil of Narsingarh)" shall be substituted;

(l) for item (xxviii), the following item shall be substituted, namely :-

"(xxviii) in the tehsil of Narsingarh of the district of Rajgarh, in the districts of Bhopal, Sihore, Vidisha, Betul, Hoshangabad, Raisen, Chhatarpur, Tikamgarh, Jabalpur, Sagar, Shahdol, Damoh, Chhindwara, Narsingpur, Seoni, Mandla and Balaghat, of the State of Madhya Pradesh, the Commissioner of Central Excise, Indore-II;";

(m) in item (xxix), for the words "Sarguja, Satna, Reiva", the words "Surguja, Satna, Rewa" shall be substituted;

(n) for item (xxxviii), the following item shall be substituted, namely :-

"(xxxviii) in the districts of Chandrapur, Gadchiroli, Bhandara, Nagpur, Akola, Buldhana, Yeotmal, Amraothi, and Wardha of the State of Maharashtra, the Commissioner of Central Excise, Nagpur;";

(o) in item (xli), for the words "Kharda", "Ansol", "Jagatsinghpuri", "Jalpur" and "Malkanjgiri", the words "Khurda", "Angul", "Jagatsinghpur", "Jajpur" and "Malkanagiri" shall respectively be substituted;

(p) in item (xlii), for the words "Diogarh, Jharasaguda, Sonepur, Boudh, Baragarh, Bolangir and Naupada", the words "Deogarh, Jharasaguda, Sonepur, Boudh, Baragarh, Bolangir and Nuapada" shall be substituted;

(q) for item (xlv), (xlvi), (xlvii), (xlviii) and (l), the following items shall be substituted, namely :-

"(xlv) in the areas comprising of the taluka of Fort-Tondiarpet of Chennai district, in the areas comprising of the Airport Terminals in Alandur firka of Tambaram taluka in the district of Kancheepuram, in the areas falling under Minjur firka of Ponneri taluks and Madhavaram firka of Ambattur taluk in the district of Tiruvalliur, of the State of Tamil Nadu, the Commissioner of Central Excise, Chennai-I;

(xlvi) in the district of Chennai (excluding Fort-Tondiarpet taluk), in the areas comprising Thiruperumbudur taluk of Kancheepuram district, and the district of Tiruvellore (excluding the taluks of Pollipattu and Tiruttani and the Minjur firka of Ponneri taluk and Madhavaram firka of Ambattur taluk), of the State of Tamil Nadu, the Commissioner of Central Excise, Chennai-II;

(xlvii) in the districts of Dharampuri [other than those areas specified in item (xlviii)], Vellore, Thiruvannamalai, Kancheepuram (excluding Thiruperumbudur taluk and Airport Terminals in Alandur firka of Tambaram taluk), Villupuram (except Vanur taluk) and the Pallipattu and Tiruttani taluks of Tiruvellore district of the State of Tamil Nadu, the Commissioner of Central Excise, Chennai-III;

(xlviii) in the areas comprising of Pappireddypatti and Bommidi firkas of Pappireddypatti taluk and Harur and Kambainallur (excluding Kalavalli Village) firkas of Harur taluk of Dharampuri district, in the districts of Salem, Namakkal, Coimbatore, Erode and Nilgiris of the State of Tamil Nadu and the area comprising in Malkipara Tea factory (being a part of Pariyaram village of Mukundapuram taluk of Trichur district of the State of Kerala), the Commissioner of Central Excise, Coimbatore;

(l) in the districts of Tanjore, Nagapattinam, Thiruvarur, Tiruchirapalli, Karur, Perambalur, Cuddalore and Pudukkottai, and Vanur taluka of Villupuram district of the State of Tamil Nadu, and the Union territory of Pondicherry (excluding Mahe Commune and Yanam territory), the Commissioner of Central Excise, Tiruchirappalli;";

(r) for items (liv) and (lv), the following items shall be substituted, namely :-

"(liv) in the districts of Meerut, Muzaffarnagar, Saharanpur, Dehradun, Hardwar, Tehri Garhwal, Pauri Garhwal, Uttarkashi, Ghaziabad (excluding the tehsils of Hapur and Garhmukteshwar) and the areas starting from Delhi-Uttar Pradesh border and bound in the south by the National Highway Number 24 bye-pass road up to its crossing with the Delhi-Kanpur (main) Railway line and thereafter bound first in the west by the said line and then in the south and east by the `Maant Khand Ganga Nahar' passing through `Kot Ka Pul' and the `Maant Poshak Ganga Nahar' in the district of Gautam Budh Nagar and tehsils of Bijnore and Chandpur in the district of Bijnore, of the State of Uttar Pradesh, the Commissioner of Central Excise, Meerut-I;

(lv) in the districts of Bulandshahar, Moradabad, Rampur, Nainital, Chamoli, Almora, Udham Singh Nagar, Pitthoragarh, Jyotiba Phuley Nagar, Bijnore (excluding the tehsils of Bijnore and Chandpur), Gautam Budh Nagar [excluding the areas specified in item number (liv)] and the tehsils of Hapur and Garhmukteshwar in the district of Ghaziabad, of the State of Uttar Pradesh, the Commissioner of Central Excise, Meerut-II;".

3. In the said rules, in rule (2), in clause (5), -

(a) in item (ii), sub-items (d), (e) and (f) shall be omitted;

(b) after item (ii), the following item shall be inserted namely :-

"(iia) (a) the Commissioner of Central Excise, Surat-I;

(b) the Commissioner of Central Excise, Surat-II;

(c) the Commissioner of Central Excise, Vadodara, the Commissioner of Central Excise (Appeals), Vadodara;";

(c) in item (v), sub-item (j) shall be omitted;

(d) after item (x), the following item shall be inserted, namely :-

"(xa) the Commissioner of Central Excise, Shillong, the Commissioner of Central Excise (Appeals), Guwahati;".