Central Excise (Sixth Amendment) Rules, 1987 - 217/87 - Central Excise - Tariff

Central Excise (Sixth Amendment) Rules, 1987

Notification No. 217/87-C.E.

Dated 15-9-1987

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 (Sixth Amendment) Rules, 1987.

(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 9A, after sub-rule 3(A), the following proviso shall be inserted, namely :-

"Provided that where such material or component parts are removed from the factory for home consumption on payment of duty, such duty shall in no case be less than the amount of credit that has been allowed in respect of such material or component parts under rule 56A.";

(2) in rule 56A, in sub-rule (3), in clause (iii), after sub-clause (b), the following proviso shall be inserted, namely :-

"Provided that where such material or component parts are removed from the factory for home use on payment of duty, such duty shall in no case be less than the amount of credit that has been allowed in respect of such material or component parts under sub-rule (2)."