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Central Excise (5th Amendment) Rules, 1988 - 24/88 - Central Excise - Non Tariff

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Central Excise (5th Amendment) Rules, 1988

Notification No. 24/88-C.E. (N.T.)

Dated 1-9-1988

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 Excise (Fifth 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 97, in sub-rule (1), in the first proviso, in clause (vii) the word "and" occurring at the end shall be omitted and after clause (vii) the following clause shall be inserted, namely :-

"(viia) the amount of refund payable shall in no case be in excess of the duty payable on such goods after being re-made, refined, reconditioned or subjected to any other similar process in the factory;";

(2) in rule 173L, in sub-rule (1),-

(a) in the first proviso, -

(i) in clause (ii), after the words "within twenty-four hours of such re-entry", the words "or within such further period not exceeding ten days, as the Collector may, on sufficient cause being shown, permit in any particular case," shall be inserted;

(ii) after clause (iii), the following clause shall be inserted, namely :-

"(iv) the amount of refund payable shall in no case be in excess of the duty payable on such goods after being remade, refined, re-conditioned or subjected to any other similar process in the factory.";

(b) in the second proviso, after the words "within twenty-four hours of such re-entry", the words "or within such further period not exceeding ten days, as the Collector may, on sufficient cause being shown, permit in any particular case" shall be inserted;

(3) in rule 173M, in sub-rule (1), after the words "within twenty-four hours of such re-entry", wherever they occur in the provisos, the words "or within such further period not exceeding ten days, as the Collector may, on sufficient cause being shown, permit in any particular case" shall be inserted;

(4) in rule 173N, in clause (1), after the words "within twenty-four hours of its receipt", the words "or within such further period not exceeding ten days, as the Collector may, on sufficient cause being shown, permit in any particular case" shall be inserted.

 
 

 

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