Central Excise (9th Amendment) Rules, 1986 - 244/86 - Central Excise - Tariff

Central Excise (9th Amendment) Rules, 1986 Notification No. 244/86-C.E. Dated 3-4-1986 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 (9th Amendment) Rules, 1986. (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 174, for the existing second, third and forth provisos; the following provisos shall be substituted, namely :— "Provided further that the manufacturer, other than— (a) a manufacturer who has been refused a licence at any earlier occasion for the same goods ; (b) a manufacturer of tobacco products ; and (c) a manufacturer of matches and composition of match-heads, who makes an application under rule 176 for the grant or renewal of a licence for the conduct of the business which requires the possession of a licence under these rules, may conduct his business, after having obtained an acknowledgement from the proper officer as proof of submission of his said application, until the licence applied for has been refused : Provided also that the proper officer shall either grant or refuse the licence in accordance with the provisions of these rules within a period of sixty days from the date of receipt of the said application, and if the refusal of the licence applied for is not communicated to the manufacturer within the said period of sixty days, the licence applied for shall be deemed to have been granted." ; (2) in rule 176,— (i) in sub-rule (1), the following proviso shall be inserted at the end, namely :— "Provided that the Central Board of Excise and Customs may, if it is satisfied that it is necessary or expedient so to do by a general or special order, and subject to such conditions and limitations as may be specified in such order,— (a) allow a person or a class of persons to make the application in such form as may be specified in the order, (b) extend the said period of one month to such period as may be specified in the order."; (ii) sub-rule (2) shall be omitted ; (3) in rule 178, in sub-rule (3), the words "but it shall be granted free of fee for the residuary of the period covered by the original licence" shall be omitted ; (4) in rule 181, in sub-rule (3), the words, "nor shall such holder be entitled to claim the refund of any sum paid to, or deposit made with the Central Government in respect of the licence" shall be omitted, (5) in Appendix I, in (ii) Specimen Forms,— (i) in such of the Forms under Central Excise Series Nos. 3, 4, 5 and 8 paragraph 4 shall be omitted ; (ii) for Central Excise Series No. 6 the following shall be substituted, namely :— Central Excise Series No. 6 Range..................... Division................. [Initial of the Central Excise Officer] Date of the punching Initials of Officer FORM A.L.-4 [Application for licence under the Central Excise Rules, 1944 to manufacture goods] (Rule 176) (Delete the letters and words not applicable) To ...........................Central Excise ........................... Sir, I/We......……..............................son of……........................................residing at.....................................taluk/district..................................request that I/We may be granted the accompanying a licence to manufacture the excisable goods specified in the Schedule during may be renewed for the five years ending............... 2. I/We hereby declare particulars in the Schedule of the premises where I/We carry on business for the manufacture of such goods. 3. I/We agree to abide by the provisions of the Central Excise Rules, 1944, and any orders issued thereunder and the terms and conditions of licence which may be granted/renewed. 4. I/We hereby declare that no excise licence previously held by me/us has been revoked or suspended or has failed to be renewed owing to the breach of the Act and/or rules governing the grant of such licence. 5. I/We declare that to the best of my/our knowledge and belief the information furnished herein is true and complete. Place : Date : Signature(s) of the applicant(s) THE SCHEDULE PART I Sl. No. Heading/Sub-heading No. under which the excisable goods are classified. Description of excisable goods Note. —In giving description of the excisable goods it is not necessary to give the detailed specification of such goods. PART II 1. Brief description (with boundaries) of the premises intended to be used as factory..........................................................................................…. 2. Description of each main division or sub-division of the factory............................................................ 3. Store-room or other place of storage.................................................................................................... Note .—An applicant for a licence to manufacture matches should state whether he wishes also to manufacture splints, veneers (and composition for match heads) and, if so, whether such splints, veneers (and composition for match heads) are solely for use in his own factory or whether any portion is to be sold to other licensed manufacturers." ; (iii) in the Form under Central Excise Series No. 7, paragraph 3 shall be omitted ; (iv) in each of the Forms under Central Excise Series Nos. 9, 10, 11, 12, 13 and 16, the words "and having paid the prescribed licence fee" shall be omitted ; (v) for a Central Excise Series No. 14, the following shall be substituted, namely:— "Central Excise Series No. 14 Range…………… Division…………. FORM L-4 Licence under the Central Excise Rules, 1944, to manufacture excisable goods (Rule 174 and 178) (Delete the letters and words not applicable) Mr./Messers……………………….of.........................................................…. having undertaken to comply with the conditions prescribed in the Central Excise Rules, 1944, and any order issued hereunder is/are hereby authorised to manufacture the excisable goods, specified in the Schedule to this licence, during the five years ending .……........., in the situation and description of premises as described in the application for licence, subject to the provisions of these rules. 2. The privilege conferred by this licence extends only to the manufacture of excisable goods specified in the Schedule. 3. No corrections in the licence will be valid unless ordered and attested by a Central Excise Officer not lower in rank other than the licensing authority. 4. This licence may be revoked or suspended or its renewal may be refused, if any declaration made or information given in the application therefore is found to be false or if any undertaking given in such application is not carried out. 5. The grant of this licence shall be without prejudice to the rights of any persons over the licensed business or the licensed premises to which such person may be lawful entitled. THE SCHEDULE Sl. No. Heading/sub-heading No. under which the excisable goods are classified. Description of excisable goods Note .—In giving description of the excisable goods it is not necessary to give the detailed specification of such goods. Place............ Date............ (Licensing authority) Renewal of the Licence Date of renewal Year for which renewed Signature of the (renewing) authority Notes .—1. In respect of manufactures of excisabletobacco products a separate licence to carry on wholesale trade in tobacco is necessary for buying tobacco leaf, cured or uncured or any preparation or mixture for tobacco (not being manufactured tobacco) intended for conversion into excisable tobacco products. 2. A licence for the manufacture of matches authorises the licensee to manufacture splints, veneers (and composition for match heads) whether for his own use or for sale to another licensed manufacturer." ; (vi) in the Form under Central Excise Series No. 15, the words "who have paid the prescribed licence fee" shall be omitted.".