Central Excise (Third Amendment) Rules, 1991 - 18/91 - Central Excise - Non Tariff

Central Excise (Third Amendment) Rules, 1991

Notification No. 18/91-C.E. (N. T.)

Dated 28-6-1991

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 rules further to amend the Central Excise Rules, 1944, namely :-

1. (1) These rules may be called the Central Excise (Third Amendment) Rules, 1991.

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

 2. In rule 47 of the Central Excise Rules, 1944, after sub-rule (2), the following sub-rule shall be inserted, namely :-

"(2A) Notwithstanding anything contained in sub-rule (2), the board may, subject to such conditions and limitations as may be laid down by it, permit duty paid ice-cream falling under Heading No. 21.05 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) to be deposited in store room or other place of storage."