Central Excise (18th Amendment) Rules, 1986 - 472/86 - Central Excise - Tariff

Central Excise (18th Amendment) Rules, 1986

Notification No. 472/86-C.E.

Dated 30-12-1986

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 (18th Amendment) Rules, 1986.

 (2) They shall come into force on the 1st day of January, 1987.

2. In the Central Excise Rules, 1944, -

(1) in rule 54, for the words "Within seven days" the words "within five days" shall be substituted;

(2) in Rule 173G, -

(i) After sub-rule (2), the following sub-rule shall be inserted, namely ;-

"(2A) Every assessee shall file with the proper officer the duplicate copies of the gate passes or like documents issued,

 (a) during first ten days of a month, on or before the twelfth day of the same month;

(b) during the next ten days of the month, on or before the twenty-second day of the same month; and

(c) during the remaining days of that month, on or before the fifth days of the following month,

along with a covering list showing the serial number of such gate passes as well as opening balance, credit, debit and closing balance in his account current and in his account maintained in Form RG 23A part-II";

(ii) in sub-rule (3), for the word "seven" the word "five" shall be substituted and clause (a) shall be omitted.