Central Excise (11th Amendment) Rules, 1989 - 56/89 - Central Excise - Non Tariff

Central Excise (11th Amendment) Rules, 1989

Notification No. 56/89-C.E. (N.T.)

Dated 3-11-1989

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 (11th Amendment) Rules, 1989.

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

 2. In rule 57F of the Central Excise Rules, 1944,

(I) in sub-rule (2), for clauses (a) and (b), the following clauses shall be substituted, namely :-

"(a) for the purposes of test, repairs, refining, reconditioning or carrying out any other operation necessary for the manufacture of the final products and return the same to his factory for further use in the manufacture of the final product or remove the same without payment of duty under bond for expert, provided that the waste, if any, arising in the course of such operation is also returned to the said factory;

(b) for the purpose of manufacture of intermediate products necessary for the manufacture of the final products and return the said intermediate products to his factory for further use in the manufacture of the final product or remove the same without payment of duty under bond for export; provided that the waste, if any, arising in the course of manufacture of such intermediate products is also returned to the said factory.

(II) in sub-rule (3), for the proviso, the following proviso shall be substituted, namely :-

"Provided that the credit of specified duty in respect of inputs used in the final products cleared for export under bond or used in the intermediate products cleared for export in accordance with sub-rule (2), shall be allowed to be utilised towards payment of duty of excise on similar final products cleared for home consumption on payment of duty and, where for any reason, such adjustment is not possible, by refund to the manufacturer subject to such safeguards, conditions and limitations as may be specified by the Central Government in the Official Gazette."