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Central Excise Rules - 10th Amendment - 31/95 - Central Excise - Non TariffExtract Central Excise Rules - 10th Amendment Notification No. 31/95-C.E. (N.T.) Dated 14-7-1995 In exercise of powers conferred by section 37 of the Central Excises and Salt 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 (10th Amendment) Rules, 1995 . (2) They shall come into force on the date of their publication in the Official Gazette. 2. In rule 2 of the Central Excise Rules, 1944 (hereinafter referred to as the said rules), after clause (viia), the following clause shall be inserted, namely :- "(viib) "Maritime Commissioner" means the Commissioner of Central Excise under whose jurisdiction one or more of the following ports, airport or post office of exportation is located :- Bombay, Calcutta, Madras, Paradeep, Vishakhapatnam, Cochin, Kandla or Tuticorin;". 3. In rule 12 of the said rules, Explanation (iii) shall be omitted. 4. In rule 189 of the said rules, for sub-rule (1), the following sub-rule shall be substituted, namely :- "(1) Claim of the rebate of duty in the proper form shall be lodged alongwith original copy of the application of removal to the Commissioner of Central Excise having jurisdiction over the factory of manufacture or, as the case may be, the Maritime Commissioner of Central Excise under whose jurisdiction the port, airport or post office of export, from which goods were exported, are located.".
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