Central Excise (Fourth Amendment) Rules, 1988 - 21/88 - Central Excise - Non Tariff

Central Excise (Fourth Amendment) Rules, 1988

Notification No. 21/88-C.E. (N.T.)

Dated 22-7-1988

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 (Fourth 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, in Rule 13, -

(a) in sub-rule (1) the portion beginning with the words "other than tea" and ending with the words "of the said Schedule" Shall be omitted;

(b) after sub-rule (1), the following proviso shall be inserted, namely :-

"Provided that nothing contained in this rule shall apply to -

(i) Fixed vegetable oils falling under sub-heading No. 15.03,

(ii) instant tea, falling under Heading No. 21.01,

(iii) salt, falling under sub-heading No. 25.01,

of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986).";

(c) Explanation 1 shall be omitted.