Central Excise (5th Amendment) Rules, 1989 - 21/89 - Central Excise - Non Tariff

Central Excise (5th Amendment) Rules, 1989

Notification No. 21/89-C.E. (N.T.)

Dated 10-5-1989

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) These rules may be called the Central Excise (Fifth Amendment) Rules, 1989.

(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 (hereinafter referred to as the said Rules), after sub-rule (4), the following sub-rule shall be inserted, namely :

"(5) Notwithstanding anything contained in sub-rule (1), the Central Board of Excise and Customs may, in exceptional circumstances having regard to the nature of the goods and shortage space at the premises of the manufacturer where the goods are made, permit of manufacturer to store his goods in any other place outside such premises, without payment of duty subject to such conditions as it may specify; and the provisions of sub-rules (2) to (4) shall apply to such place of storage as they apply for storage of goods in a store room or other place of storage within the premises of the manufacturer, where the goods are made."

3. In rule 173H of the said Rules, to sub-rule (1), the following proviso shall be added, namely :

"Provided that where such goods are required to be brought into the factory or warehouse of the assessee for any of the purposes specified in clause (b), such goods shall be brought into such factory or warehouse within a period of one year from the date of initial removal thereof from the factory or warehouse or within the period of warranty or guarantee provided in respect of such goods by the assessee, whichever is more".

4. In rule 223A of the said Rules, the words "and at least once in every year" shall be omitted.

5. In rule 224B of the said Rules, for the words "rupee one only", the words "rupees thirty" shall be substituted.