Central Excise (Fifth Amendment) Rules, 1992 - 23/92 - Central Excise - Non Tariff

Central Excise (Fifth Amendment) Rules, 1992

Notification No. 23/92-C.E. (N.T.)

Dated 1-10-1992

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

1.(1) These rules may be called the Central Excise (Fifth Amendment) Rules, 1992.

 (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), -

(a) in rule 83 in sub-rule (1), clause (d) shall be omitted;

 (b) in rule 194, in sub-rule (3) for the words "month" and "monthly" respectively, the words "quarter" and "quarterly" shall respectively be substituted.

3. In Appendix I to the said rules, -

(a) under the heading "(I) the list of Central Excise Forms", -

(i) for the sub-heading "Application for Licence", Series numbers 3 to 8 and the entries relating thereto, and under the said sub-heading "Licences", Series numbers 9 to 16, and the entries relating thereto, the following shall be substituted, namely :-

APPLICATION FOR REGISTRATION -

to cure/produce/manufacture/carry on whole­sale trade/business/broker or commission agent, or obtain excisable goods for special industrial purposes. REGISTRATION CERTIFICATE -			174 and 192 R-1
4.	to cure/produce/manufacture/carry on whole­sale trade/business/broker or commission agent, or obtain excisable goods for special industrial purposes.			174 and 192 R-2";
	(ii)	Series Nos. 36 and 76 and the entries relating thereto shall be omitted;
	(iii)	in the column "Description of Form", against Series No. 79-A, for the word "monthly", the word "quarterly" shall be substituted;
	(iv)	after Series No. 86 and entries relating thereto, the following shall be inserted, namely -
"86A		Certification for procurement of excisable 192 goods under Chapter X Procedure.			CT-2";
(b)		under the heading "(II) Specimen Forms", -
		(i)	under the sub-heading, Central Excise Series No. 3, for Form AL. 1", the following Form shall be substituted, namely :-

 

"Initials of the Central Excise Officer

Date of punching

Initials of Officer.

FORM R-1

Application for Registration to cure/produce/manufacture/carry on wholesale trade/business/broker or commission agent/obtain excisable goods for special industrial purposes.

[Rule 174 and 192]

(Delete the letters and words not applicable)

To

The Superintendent of Central Excise,

__________________________________

Sir,

I/We ________________ Son/Daughter(s) of _______________ residing at ______________________________________ hereby request that I/We ______________________ may be issued a registration certificate under rule 174 for the purposes indicated in the schedule. Other details required are also furnished in the schedule.

2. I/We ___________________ agree to abide by all the terms and conditions of the registration which may be imposed from time to time.

3. I/We __________________ agree to abide by all the provisions of Central Excise Rules, 1944 and any orders issued thereunder.

4. I/We ________________ declare to the best of my/our knowledge and belief that the information furnished herein is true and complete.

Place :

Date:

Signature of the applicant

(Signatures)

ACKNOWLEDGEMENT

Received an application for Registration from Ms./Mr./Smt. _________ Son/Daughter of_________________ for registration under Rule 174 and/or 192.

Date:

Rubber Stamp of the Officer

receiving the application.

SCHEDULE

1. Name and address of the person applying for the registration :

2. Details of the premises where the activity proposed is to be carried on:

(attach details of plan of Building/plant, machinery etc.)

3. Details of the proprietors/all partners/Directors of the company including :

(a) Name(s)

(b) Address(es)

(i) Official

(ii) Residential

(c) Income Tax No./Nos.

4.	Sl. No.		Description of Excisable goods			Tariff classifica-tion	The purpose for which the registration is sought for			Remarks

5. In case the application is for obtaining excisable goods to be used for special industrial purposes, additional details as below may be furnished.

(i)	Estimated quantity of each class or variety of goods and value of such goods likely to be used during the year	:
(ii)	Commodities to be manufactured and estimated output and clearance of each commodity during the year	:
(iii)	Manner of manufacture	:
(iv)	Purpose for which manufactured product is supplied	:
(v)	Source from which excisable goods will be obtained	:
(vi)	Remarks	:

6. In case the application is for private warehousing storeroom, additional details in the format furnished below may be given :

Description of premises

1. Village or town

2. District

3. Description of each main division or sub-division of the warehouse or store-room

4. Area and total storage capacity

5. Varieties of excisable product to be stored

6. Estimated quantity of each variety of such products to be stored during each financial year.";

_______________________________

(ii)        under the sub-heading, "Central Excise Series No. 4", for the "Form AL-2", the following Form shall be substituted, namely :-

"Original (for applicant)

Duplicate (for Division)

Triplicate (for Range)

FORM R-2

REGISTRATION CERTIFICATE

Sr. No.	Range:
	Division:
	Collectorate:

Registration Certificate to Cure/Produce/Manufacture/Carry on Wholesale Trade/Business/Broker or Commission-Agent, or Obtain Excisable Goods for Special Industrial Purposes

(See Rules 174 and 192)

(Delete the letters and words not applicable)

1........................of..................... having undertaken to comply with the conditions prescribed in the Central Excise Rules, 1944 and any orders issued thereunder is hereby certified to have been registered with the Central Excise Department to undertake activities as detailed in the Schedule.

2. Certificate is valid only for the premises and purposes specified in the-Schedule and for no other purposes and premises.

3. Registration certificate is not transferable.

4. No corrections in the certificate will be valid unless ordered and attested by a Superintendent of Central Excise.

5. This certificate shall remain valid till the holder carries on the activity for which a certificate has been issued or surrenders the certificate whichever is earlier.

6. The grant of this certificate shall be without prejudice to the rights of any other person over the registered premises or purpose to which such person may be lawfully entitled.

SCHEDULE

1. Name and address of the person to whom the registration certificate has been granted  :

2. Address and specification of the premises :

3.

Sl. No.

Description of Excisable goods

Purpose for which registered

Remarks

Place :

Date:

Signature of the registering Authority."

(iii) the Central Excise Series numbers 5 to 16, 36 and 76, and the forms thereunder shall be omitted;

(iv) in the Central Excise Series 38, for the "Form RG-1", the following Form shall be substituted, namely :-

"RG-1

Daily Stock Account

(Rules 47, 53 and 173-G)

Name and address of the factory .......................

Description of goods ...........................

Date	Opening balance		Quantity manufactured.		Total (Cols. 2 & 3)
	Packed	loose	packed	Loose	packed	Loose
1.	2.		3.		4.

Removal from the factory

On payment of duty						Without payment of duty
For home use			For export under claim for rebate of duty.			For export under bond		To other factories or warehouses under bond.
Qty. value.			Qty. value.
5.	6.		7.		8.	9.		10.
For other purposes.							Duty
purpose.				Quantity.			Rate		Amount.
11.				12.			13.		14.
Closing Balance							Remarks		Signature of the assessee or his agent.
in finishing room.				in bonded store room (s)
packed.		loose
15.				16.			17.		18.

NOTES

(1) A separate register for separate opening in a register should be maintained for excisable commodity under each item and sub-item of the Tariff.

(2) Quantity manufactured (Col. 3) should be the total quantity of finished product deposited in the bonded store-room or other authorised place without payment of duty and those lying temporarily in the finishing room awaiting removal to the bonded store-room.

(3) Value in Columns 6 and 8 should, in the case of goods subject to duty ad valorem, be the value on the basis of which duty is determined, in other cases it should be invoice value.

(4) Duty free removals for samples, for destruction and for reprocessing of goods accounted for in RG-1 should be shown in Columns 11 and 12.

(5) In columns 13 and 14, separate duty figures should be given in respect of each type of duty.",

(v under the sub-heading, "Central Excise Series No. 79-A" in "Form RT-11", for the words "monthly" and "month" wherever they occur, the words "quarterly" and "quarter" shall respectively be substituted;

(vi) after the heading "Central Excise Series No. 86", and Form C.T.1 thereunder, the following shall be inserted, namely :-

Central Excise Series No. 86A"

"Range ..........

Division........

Collectorate………

FORM CT. 2

CERTIFICATE FOR PROCUREMENT OF EXCISABLE GOODS UNDER CHAPTER X PROCEDURE

(Rule 192)

This is to certify that,

(1) Mr./Messrs .................(Name and address)...............is/are registered in FORM R-2 in this Range under the Central Excise Rules, 1944;

(2) the said registration authorises him/her/them to obtain ........ (Name of the product) falling under Chapter No............ Heading No....... of the Central Excise Tariff Act, 1985 at nil/concessional rate of............... (rate of duty to be furnished) under Notification No........... dated........ for the manufacture of ........./use at ..........Address of the Range Officer ........ of Central Excise

Dated.........

"Seal".