Central Excise Rules - 8th Amendment of 1997 - 44/97 - Central Excise - Non Tariff

Central Excise Rules - 8th Amendment of 1997

Notification No. 44/97-C.E. (N.T.)

Dated 30-8-1997

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 (Eighth Amendment) Rules, 1997.

 (2) They shall come into force on the 1st day of September, 1997.

2. In the Central Excise Rules, 1944, -

(i) in rule 57A, after sub-rule (5), the following shall be inserted, namely :-

"(6) Notwithstanding anything contained in sub-rule (1), the Central Government may, by notification in the Official Gazette, declare the inputs on which the duty of excise paid under section 3A of the Central Excise Act, 1944 (1 of 1944), shall be deemed to have been paid at such rate or equivalent to such amount as may be specified in the said notification, and allow the credit of such duty in respect of the said inputs at such rate or such amount and subject to such conditions as may be specified in the said notification :

Provided that the manufacturer shall take all reasonable steps to ensure that the inputs acquired by him are goods on which the appropriate duty of excise as indicated in the documents accompanying the goods, has been paid under section 3A of the Central Excise Act, 1944 (1 of 1944).";

(ii) in rule 96ZO, -

(a) in sub-rule (1), in clause I, for the word "August", wherever it occurs, the word "September" shall be substituted."

(b) for sub-rule (3), the following sub-rule shall be substituted, namely :-

"(3) Notwithstanding anything contained elsewhere in these rules, if a manufacturer having a total furnace capacity of 3 metric tonnes installed in his factory so desires, he may, from the 1st day of September, 1997 to the 31st day of March, 1998 or any other financial year, as the case may be, pay a sum of rupees five lakhs per month in two equal instalments, the first instalment latest by the 15th day of each month and the second instalment latest by the last day of each month, and the amounts so paid shall be deemed to be full and final discharge of his duty liability for the period from the 1st day of September, 1997 to the 31st day of March, 1998, or any other financial year, as the case may be, subject to the condition that the manufacturer shall not avail of the benefit, if any, under sub-section (4) of the section 3A of the Central Excise Act, 1944 (1 of 1944) :

Provided that for the month of September, 1997 the Commissioner may allow a manufacturer to pay the sum of rupees five lakhs by the 30th day of September, 1997 :

Provided further that if the capacity of the furnaces installed in a factory is more than or less than 3 metric tonnes, or there is any change in the total capacity, the manufacturer shall pay the amount, calculated pro rata :

Provided also that where a manufacturer, fails to pay the whole of the amount payable for the month of September, 1997 by the 30th day of September, 1997 or for any other month by the 15th day or last day of each month, as the case may be, he shall be liable to pay the outstanding amount along with interest thereon at the rate of eighteen per cent. per annum, calculated for the period from the 1st day of October, 1997 or the 15th day of each month or the 1st day of the next month, as the case may be, till the date the actual payment of the whole of the outstanding amount.

Explanation. - For removal of doubts it is hereby clarified that sub-rule (3) does not apply to an induction furnace unit which ordinarily produces castings or stainless steel products but may also incidentally produce non-alloy steel ingots and billets.";

(iii) in rule 96ZP, -

(a) in sub-rule (1), in clause I, for the word "August", wherever it occurs, the word "September" shall be substituted;

(b) for sub-rule (3), the following sub-rule shall be substituted, namely :-

"(3) Notwithstanding anything contained elsewhere in these rules, a manufacturer may, in the beginning of each month from 1st day of September, 1997 to the 31st day of March, 1998 or any other financial year, as the case may be, and latest by the tenth of each month, pay a sum equivalent to one-twelfth of the amount calculated at the rate of Rs. 300/- multiplied by the annual capacity in metric tonnes, as determined under sub-rule (3) of rule 3 of the Hot Re-rolling Mills Annual Capacity Determination Rules, 1997, and the amount so paid shall be deemed to be full and final discharge of his duty liability for the period from the 1st day of September, 1997 to the 31st day of March, 1998, or any other financial year, as the case may be, subject to the condition that the manufacturer shall not avail of the benefit, if any, under the proviso to sub-section (3) or under sub-section (4) of the section 3A of the Central Excise Act, 1944 (1 of 1944) :

Provided that in respect of the non-alloy steel hot re-rolled products, manufactured or produced by a re-rolling mill in which the nominal centre distance of the pinions in the pinion stand is upto 160 millimetres, the sum payable under this sub-rule shall be calculated as if for the letters and figures "Rs. 300/-", the letters and figures "Rs. 150/-" were substituted :

Provided further that for the month of September, 1997, the manufacturer may pay the amount due for the said month by the 30th of September, 1997 :

Provided also that if a manufacturer makes a change in the capacity for re-rolling installed in his factory, or there is any change in the total re-rolling capacity installed, he shall pay the amount, calculated pro rata :

Provided also that where a manufacturer fails to pay the whole of the amount payable for the month of September, 1997 by the 30th of September, 1997 or for any other month by the tenth of each month, as the case may be, he shall be liable to pay the outstanding amount along with interest thereon at the rate of eighteen per cent. per annum, calculated for the period from the 1st day of October, 1997 or the tenth of the month, as the case may be, till the date of actual payment of the whole of the outstanding amount :

Provided also that where a manufacturer has paid the amount during any month on the basis of provisional determination of annual capacity and subsequently the annual capacity is determined on final basis, the manufacturer shall pay the whole of the differential amount recoverable for the relevant months by the tenth of the month succeeding the month in which the annual capacity is determined on final basis.".

 

 

Retrospective Amendment to this notification vide Finance (No. 2) Act, 2009 as

Sl. No.	Notification number and date	Amendment	Date of effect of amendment
2.	G.S.R. 503(E), dated the 30th August, 1997 [44/1997-Central Excise (N.T.), dated the 30th August, 1997].	In the said notification, in the preamble, for the words and figures "powers conferred by section 37", the words, figures and letter "powers conferred by section 3A read with section 37" shall be substituted.	30th August, 1997