Central Excise (Seventh Amendment) Rules, 1988 - 31/88 - Central Excise - Non Tariff

Central Excise (Seventh Amendment) Rules, 1988

Notification No. 31/88-C.E. (N.T.)

Dated 7-12-1988

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 Excises (Seventh Amendment) Rules, 1988.

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

2. In the Central Excise Rules, 1944, -

(1) in rule 191A, after sub-rule (17), the following sub-rule shall be inserted, namely :-

"(18) Notwithstanding anything contained in the foregoing provisions of this rule except sub-rule (9) relating to the time-limit for lodging claim for rebate together with proof of export, the Collector may, if he is satisfied that any article declared under sub-rule (1) has been exported, allow, for reasons to be recorded in writing, the whole or any part of the claim for rebate.".

(2) in rule 191B, after sub-rule (5), the following sub-rule shall be inserted, namely :-

"(5A) the Collector, if he is satisfied that it is necessary or expedient so to do in a particular case, may for reasons to be recorded in writing, relax any of the conditions specified in the notification issued under sub-rule (2)."