Amendment to Notification No. 14/88-C.E. [Rule 12] - 150/88 - Central Excise - Tariff

Amendment to Notification No. 14/88-C.E. [Rule 12]

Notification No. 150/88-C.E.

Dated 27-4-1988

In exercise of the powers conferred by Rule 12 of the Central Excise Rules, 1944, the Central Government hereby makes the following amend­ments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 14/88-Central Excises, dated the 1st March, 1988, namely :-

In the said notification, -

(a) in the opening paragraph, for the words "at the rate of fifty paise per kilogram", the words "to the extent of the whole of the duty of excise paid on the goods" shall be substituted;

(b) in the proviso, clause (5) shall be omitted;

(c) in the Appendix, for clause 4, the following clause shall be substituted, namely :-

"4. The exporter shall present an application to the Collector of Central Excise before the expiry of the period specified in Section 11B of the Central Excises and Salt Act, 1944 (1 of 1944) in Form B annexed hereto together with the follo­wing documents, namely :-

(i) Bill of Lading or Shipping Bill duly certified by the proper officer of customs to the effect that the goods have in fact been exported;

(ii) in the case of the goods purchased other than in auctions, the gate passes;

(iii) in the case of the goods purchased in auctions, the broker's catalogues indicating the details of the gate passes and the broker's contract relating to the purchase of the goods;

(iv) any other document as the Collector of Central Excise may consider necessary and specify in this behalf.";

(d) in Form B, in the opening paragraph, item (v) shall be omitted.