Central Excise Rules - 9th Amendment of 1997 - 46/97 - Central Excise - Non Tariff

Central Excise Rules - 9th Amendment of 1997

Notification No. 46/97-C.E. (N.T.)

Dated 1-9-1997

In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), (hereinafter referred to as the said Act, the Central Government hereby makes the following rules further to amend the Central Excise Rules, 1944 (hereinafter referred to as the said rules), namely :-

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

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

2. In the said rules, in rule 57B, in sub-rule (2), for clauses (iii), (iv) and (v), the following shall be substituted, namely :-

"(iii) packing materials or containers, the cost of which is not included in the value of the final products under section 4 of the Act; and

(iv) crates and glass bottles used for aerated waters.";

3. In the said rules, in rule 57C, in sub-rule (2), for the words, brackets, figures and letters "when the manufacturer follows the procedure prescribed in sub-rule (1) of rule 57CC or the provisions of sub-rule (9) of that rule are complied with", the words, brackets, figures and letters "when the provisions of sub-rule (1) or sub-rule (5) or sub-rule (9) of rule 57CC are complied with, or where goods are exported under bond in terms of the provisions of rule 13." shall be substituted;

4. In the said rules, in rule 57E, in sub-rule (3), for the words "contravention of any provisions of the Act", the words, figures and brackets "contravention of any provisions of the Act or of the Customs Act, 1962 (52 of 1962)" shall be substituted;

5. In the said rules, in rule 57F, in sub-rule (4) for clause (iii), the following shall be substituted, namely :-

"(iii) removing the same without payment of duty to a unit in a free trade zone or to a hundred per cent. export-oriented undertaking or to a unit in an Electronic Hardware Technology Park or Software Technology Parks or supplied to the United Nations or an international organisation for their official use or supplied to projects funded by them, on which exemption of duty is available under notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 108/95-Central Excises, dated the 28th August, 1995; or

(iv) removing the same without payment of duty under bond for export.";

6. In the said rules, in rule 57G,

(i) in sub-rule (1), for the words, figures and letter "rule 57A", the words, figures and letters "rule 57A or rule 57B" shall be substituted;

(ii) for sub-rule (6), the following shall be substituted, namely :-

"(6) Notwithstanding anything contained in sub-rule (3) or rule 52A -

(i) a manufacturer may take credit on inputs received in his factory; or

(ii) a person registered under rule 174 for issue of invoice under rule 57G, or as the case may be, under rule 57T, may make receipt entries in register maintained under rule 57GG,

on the basis of original invoice, if duplicate copy of the invoice has been lost in transit, subject to the satisfaction of the Assistant Commissioner of Central Excise that the inputs have been received in the factory of the said manufacturer or, as the case may be, by the said person registered under rule 174, and the duty was paid on such inputs

Provided that no credit or receipt entry, as the case may be, shall be allowed under this sub-rule after six months of the date of issue of the said invoice and where the intermediate products manufactured by the user of inputs specified under rule 57-J are received by the manufacturer, after nine months.";

(iii) in sub-rule (8), after the words, figures and letters "extracts of Part I and Part II of Form RG 23A maintained along with the monthly return", the words "to the Superintendent of Central Excise, who shall after verifying their genuineness, deface such documents and return the same to the manufacturer" shall be inserted.

7. In the said rules, in rule 57R, in sub-rule (1), for the words "capital goods which are used in the manufacture of final products", the words "capital goods which are used exclusively in the manufacture of final products" shall be substituted.

8. In the said rules, in rule 173Q, in sub-rule (1), for the words, brackets, figures and letter "sub-rule (5) of rule 57U", the words, brackets, figures and letter "sub-rule (6) or rule 57U" shall be substituted.

9. In the said rules, in rule 209, in sub-rule (1), for the words, brackets, figures and letter "Notwithstanding anything contained in any other provision of these rules (save and except rule 173 Q)", the words, brackets, figures and letters "Subject to the provisions contained in section 11AC of the Act and notwithstanding anything contained in any other provision of these rules (save and except sub-rule (4) of rule 57-I, sub-rule (6) of rule 57U and rule 173Q)," shall be substituted.