Amendment to Notification No. 197/62-C.E. [Rule 12] - 27/89 - Central Excise - Non Tariff

Amendment to Notification No. 197/62-C.E. [Rule 12]

Notification No. 27/89-C.E. (N.T.)

Dated 9-6-1989

In exercise of the powers conferred by rule 12 of the Central Excise Rules, 1944, the Central Government hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 197/62-Central Excises, dated 17th November, 1962, namely : -

In the proviso to the said notification, in clause (v), for the words, figures, letters and brackets "before the expiry of the period specified in section 11B of the Central Excises and Salt Act, 1944 (1 of 1944)", the following shall be substituted, namely :-

"before the expiry of six months from, —

(a) if the goods are exported by sea or air, the date on which the ship or the aircraft in which such goods are loaded, leaves India, or

(b) if the goods are exported by land, the date on which such goods pass the frontier, or

(c) if the goods are exported by post, the date of despatch of goods by the post office concerned to a place outside India."