Central Excise (2nd Amendment) Rules, 1988 - 14/88 - Central Excise - Non Tariff

Central Excise (2nd Amendment) Rules, 1988

Notification No. 14/88-C.E. (N.T.)

Dated 24-5-1988

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) These rules may be called the Central Excise (2nd 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, -

(a) in rule 173H, -

(i) in the marginal heading, for the word "re-entry", the words "bringing" shall be substituted;

(ii) in sub-rule (1), in the opening portion, for the words "the goods on which duty has been paid", the words "the goods, whether manufactured in his factory or any other factory, on which the duty has been paid" shall be substituted;

(b) in rule 232B, in the opening portion, -

(i) for the words, figures and letter "of section 35Q", the words, brackets, letters and figures "of clause (c) of sub-section (2) of section 35Q", shall be substituted;

(ii) the words, brackets, letter and figures "being the qualifications specified under clause (d) of sub-section (2) of section 35Q" shall be omitted.