C.E. (8th Amendment) Rules, 1986 - 197/86 - Central Excise - Tariff

C.E. (8th Amendment) Rules, 1986

Notification No. 197/86-C.E.

Dated 14-3-1986

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 (Eighth 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 (hereinafter referred to as the said rules), in rule 57A, in the Explanation, for the words 'For the purposes of this rule, "inputs" includes paints and packaging materials but does not include—', the following shall be substituted, namely :—

'For the purposes of this rule, "inputs" includes—

(a) inputs which are manufactured and used within the factory of production in or, in relation to the manufacture of final products, and

(b) paints and packaging materials.

but does not include—'.

3. In the said rules, in rule 57F,—'

(1) in sub-rule (2), for the portion beginning with the words "the factory, for the purposes of test" and ending with the words "after such operations", the following shall be substituted, namely :—

"the factory,—

(a) for the purposes of test, repairs, refining, reconditioning or carrying out any other operations necessary for the manufacture of the final products and return the same to his factory for further use in the manufacture of the final products, provided that the waste, if any, arising in the course of such operations is also returned to the said factory; or

(b) for the purpose of manufacture of intermediate products necessary for the manufacture of the final products and return the said intermediate products to his factory for further use in the manufacture of the final products, provided that the waste, if any arising in the course of manufacture of such intermediate products is also returned to the said factory";

(2) in sub-rule (3), for clause (i), the following clause shall be substituted, namely :—

"(i) on any of the final products in or, in relation to the manufacture of which such inputs are intended to be used in accordance with the declaration filed under sub-rule (1) of rule 57G; or".

4. In the said rules, after rule 57-I, the following rule shall be inserted namely :—

"57-J. Credit of duty in respect of inputs used in an intermediate products.— Notwithstanding anything contained in these rules, the Central Government may, by notification in the Official Gazette, specify the inputs used in the manufacture of intermediate products received by a manufacturer for use in or in relation to the manufacture of final products, in respect of which the specified duty paid on the said inputs shall, subject to the conditions and restrictions that may be specified in the notification, be allowed as credit under rule 57A.".

5. In the said rules, in rule 173Q, in sub-rule (1), for the word, brackets and letter "clause (b)", the words, brackets and letters "clause (b) or clause (bb)" shall be substituted.

6. In the said rules, in rule 209, in sub-rule (1), for the word, brackets and letter "clause (b)", the words, brackets and letters "clause (b) or clause (bb)" shall be substituted.