Central Excise (Fourth Amendment) Rules, 1992 - 11/92 - Central Excise - Non Tariff

Central Excise (Fourth Amendment) Rules, 1992

Notification No. 11/92-C.E. (N.T.)

Dated 14-5-1992

In exercise of the powers conferred by Section 6 and 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 :-

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

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

3. In the Central Excise Rules, 1944, in rule 2 in sub-rule (ii) for the words "and includes an Additional Collector" occurring after Clause (B), the words, letter and figures "and includes an Additional Collector, except for the purposes of Chapter VIA of the Central Excises and Salt Act, 1944," shall be substituted.

4. In the Central Excise Rules, 1944 (hereinafter referred to as the said rules), for Chapter VIII relating to Licensing and the rules thereunder, the following chapter and the rule shall be substituted, namely :-

CHAPTER VIII

REGISTRATION

174. (1) Every person, who cures, produces, manufactures, carries on wholesale trade, deals as a broker or commission agent, holds private storeroom or warehouse or otherwise uses excisable goods, shall get registered and shall not engage in the curing, production, manufacture, wholesale trade, dealing as broker or commission agent, storing in private store-room or warehouse or use excisable goods without having applied for such registration to the jurisdictional range officer or such officer in such forms as may be specified by the Board.

(2) The Central Board of Excise and Customs, may, by notification in the Official Gazette, and subject to such conditions or limitations as may be specified in such notification, specify person or class of persons from amongst the persons specified in sub-rule (1) who need not obtain such registration.

(3) If there are more than one premises requiring registration he shall obtain separate registration certificate for each of the premises.

(4) Every registration certificate granted shall be in the specified form and shall be valid only for the premises specified in such certificate.

(5) Where a registered person transfers his business to another person the transferee shall obtain a fresh certificate.

(6) Where a registered person is a firm or a company or association of persons, any change in the constitution of such a firm, company or association of persons, shall be intimated to the Central Excise Officer within thirty days of such a change for incorporation in the certificate.

(7) In case a registered person desires to manufacture a new product, he shall get the product endorsed on his registration certificate.

(8) Every registered person, who ceases to carry out the operation or operations he is registered for, shall surrender his registration certificate immediately.

(9) The proper officer shall proceed to grant a Registration Certificate under this rule within thirty days of the receipt of an application. If registration certificate is not granted within the said period, the registration applied for shall be deemed to have been granted.

(10) Every registered person shall exhibit his registration certificate (or a certified copy thereof) in a conspicuous part of the registered premises.

(11) Any registration certificate granted under this rule may be revoked or suspended by the proper officer, if the holder or any person in his employ, is found to have committed a breach of any conditions of the Act or these rules or has been convicted of an offence under section 161, read with section 109 or with section 116 of the Indian Penal Code (45 of 1860).".

5. In the said rules, except in Chapter VI, for the words "Licence", "Licensed" and "Licencee" wherever they occur, the words, "Registration Certificate", "'Registered" and "Registered person" shall respectively be substituted.

6. For rule, 197 of the said rules, the following rule shall be substituted, namely :-

"197 - Any officer duly empowered by the Collector in this behalf shall have access, at all reasonable times, to any premises registered under these rules and to any place where excisable goods are grown, processed or stored, sold or manufactured or to any place where composition of match heads or salt petre for manufacture of matches are made, processed or stored, for carrying out such scrutiny, verification and checks subject to such conditions and limitations as may be specified in the instructions issued by the Board, the Principal Collector or the Collector from time to time.".

7. In rule 233 of the said rules, after the words "Central Board of Excise and Customs", the words "Principal Collectors" shall be inserted.