C.E. (6th Amendment) Rules, 1986 - 111A/86 - Central Excise - Tariff

C.E. (6th Amendment) Rules, 1986

Notification No. 111A/86-C.E.

Dated 27-2-1986

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 (6th Amendment) Rules, 1986.

(2)  They shall come into force on the 28th day of February, 1986.

2. In the Central Excise Rules, 1944,—

(1) in rule 9A,—

(i) in sub-rule (2), the words "under bond" shall be omitted;

(ii) in sub-rule (4), the word "bonded", wherever it occurs, shall be omitted;

(2) in rule 24, in sub-rule (1), in clause (iii), the word "bonded" shall be omitted;

(3) in rule 26, in the heading to that rule, the word "bonded" shall be omitted;

(4) in rule 27,-—

(i) in the heading to that rule, the word "bonded" shall be omitted;

(ii) for sub-rule (1), the following sub-rule shall be substituted namely :—

"(1) If the curer wishes to deposit unmanufactured products (other than unmanufactured tobacco) in a private store-room on his own premises, he shall apply in the proper form to the Collector for a licence.";

(iii) in sub-rule (4), the word "bonded" shall be omitted;

(5) rule 48 shall be omitted;

(6) in rule 51, in clause (ii), the word "bonded" shall be omitted;

(7) in rule 56A, in sub-rule (7), in clause (ii), the words "including execution of a bond," shall be omitted;

(8) in rule 56B,—

(i) in the heading to that rule, the words "in bond" shall be omitted;

(ii) in the opening portion, the words "and subject to the execution of a bond by the manufacturer" shall be omitted;

(9) in rules 92D, 96L, 96ZK and 96ZZ, the figures "48," shall be omitted;

(10) in rule 96D, in sub-rule (3),—

(i) the words ", before the goods are so removed, enter into a bond and" and the figures "153," shall be omitted;

(ii)  the first and second provisos shall be omitted;

(11) in rule 96DD, in sub-rule (2),—

(i) the words ", before the goods are so removed, enter into a bond and" and the figures "153,'' shall be omitted;

(ii) the first and second provisos shall be omitted;

(12) in rule 96E, in sub-rule (3),—

(i) the words ", before the goods are removed, enter into a bond and" and the figures "153," shall be omitted;

(ii) the first and second provisos shall be omitted;

(1) in rule 100H, the figures "48,", wherever they occur, shall be omitted:

(13) in rule 86EE, in sub-rule (3),—

(i) the words ", before the goods are removed, enter into a bond and" and the figures "153," shall be omitted;

(ii) the first and second provisos shall be omitted;

(15) in rule 140,—

(i) in the heading to that rule, the words "Form and Conditions of Bond" shall be omitted;

(ii) in sub-rule (1), the portion beginning with the words ", and may require, in the case of a public warehouse," and ending with the words "and any orders made thereunder in respect of thereof" shall be omitted;

(iii) the proviso to sub-rule (1) shall be omitted;

(16) in rule 145, in the heading, the words "under bond" shall be omitted;-

(17) rules 153, 154 and 155 shall be omitted;

(18) in rule 156, the words "and the bonds, if any, executed by him" shall be omitted;

(19) in rule 161,—

(i) in sub-rule (1), for the words and brackets "the proper officer may forthwith either proceed upon the bond executed by the owner of such goods, or cause such portion as he thinks fit of such goods (if any) in the warehouse", the words and brackets "the proper officer shall forthwith cause the goods (if any) in the warehouse or, as the case may be, such portion thereof" shall be substituted;

(ii) for sub-rule (2), the following sub-rule shall be substituted namely:—

"(2) The sum demanded under rule 160 and the expenses (if any) incurred on account of the public auction of the goods shall be defrayed from the proceeds of the sale and the surplus proceeds (if any) shall be paid to the owner of the goods :

Provided that application for the same shall be made within one year from the sale, or that sufficient cause be shown for not making the application within that period.";

(20) for rule 164, the following rule shall be substituted, namely :—

"164. Owner of goods to pay such dues when demanded. — The owner of goods, who has deposited the goods in a public warehouse, shall,—

(a) pay, on demand, all duties, rent and charges claimable on account of such goods under the Act or these rules, together with interest on the same from the date of demand, at such rate not exceeding six per cent per annum as may for the time being fixed by the Central Board of Excise and Customs :

(b) discharge all penalties imposed for contravention of the provisions of the Act or these rules in respect of such goods.";

(21) in rule 173-N,—

(i) sub-rule (5) shall be omitted ;

(ii) in sub-rule (6), in the substituted sub-rule (1) of rule 156-A, for the words "that the goods are moving under bond of the consignor and such other", the word "such" shall be substituted;

(22) in rule 174,—

(i) in clause (2), the word "bonded" shall be omitted;

(ii) in clause (3), in sub-clause (c), the word "bonded" shall be omitted;

(23) in rule 176, in the Table below sub-rule (2), in sub-item (2) of item I, the word "bonded" shall be omitted;

(24) in rule 191A,—

(i) in sub-rule (4), for the portion beginning with the words "application and shall require" and ending with the words "Provided further", the words "application : Provided" shall be substituted;

(ii) in sub-rule (7A), for the words "and subject to the execution of a bond by the manufacturer and subject to such other", the words "and subject to such" shall be substituted;

(iii) in sub-rule (12), the words "order the forfeiture of the security deposited and may" shall be omitted;

(25) in rule 191 B, in sub-rule (4A), for the words "and subject to the execution of a bond by the manufacturer and subject to such other", the words "and subject to such" shall be substituted;

(26) in rule 196BB, in sub-rule (2), the words "including execution of a bond," shall be omitted;

(27) in rule 223-A, the word "bonded" shall be omitted;

(28) in rule 224-A, in clause (ii), the words "in bond" shall be omitted;

3. In Appendix I to the Central Excise Rules, 1944,—

(1) Under the heading "(I) List of the Central Excise Forms",—

(i) Central Excise Series Nos. 21, 21-A, 24, 25, 25-A, 26, 27, 28, 29, 30, 30-A, 30-B, 32-F, 32-G, 32-K, 32-L and 87 and the entries relating thereto, shall be omitted ;

(ii) for the Central Excise Series No. 32-M and the entries relating thereto, the following Series No. and entries shall be substituted, namely :—

Central Excise Series No.	Description of Form	Rule No.	Short title
(1)	(2)	(3)	(4)
"32-M	General Bond (with surety (ies)/security) for obtaining provisional assessment of goods to excise duty under rule 9-B, for removal from time to time for export to a foreign country of excisable goods without payment of duty and for due accounting and disposal of excisable goods obtained without payment of the whole or part of duty for use in special industrial purposes.	9-B, 13, 14 and 192	B-16 (Gen. Sur./ Gen. Sec.)

(iii) against Central Excise Series Nos. 7, 15, 59, 59-A, 80, 81, 81-A and 82, in the entries under column ''Description of Forms", the word "bonded", wherever it occurs, shall be omitted;

(iv) against Central Excise Series No. 56-A, in the entries under the column "Rule No.", the figures and letter "10,", "10-A'" "48,", "153," and "154" shall be omitted;

(v) against Central Excise Series No. 59, in the entry under column "Rule No.", the figures "156" shall be omitted;

(vi) against Central Excise Series No. 86, in the entry under the column "Description of Form", the words "under particular bond" shall be omitted;

(2) Under the heading "(II) Specimen Forms",—

(i) Central Excise Series Nos. 21, 21-A, 24, 25, 25-A, 26, 27, 28, 29, 30, 30-A, 30-B, 32-F, 32-G, 32-K, 32-L and 87 and the Forms thereunder shall be omitted;

(ii) in the Central Excise Series No. 7, in Form A.L. 5,—

(a) the word "bonded", wherever it occurs, shall be omitted;

(b) paragraph 3A and the footnote thereto shall be omitted;

(iii) in the forms under the Central Excise Series Nos. 15, 17, 18, 19 and 20, the word "bonded", wherever it occurs, shall be omitted;

(iv) in the Central Excise Series No. 32-M, for Form B-16 (General Surety/Security) and the entries relating thereto, the following form and entries shall be substituted, namely —

FORM B-16 (General Surety/Security)

General Bond (with Surety(ies)/Security) for obtaining provisional assessment of goods to excise duty under Rule 9-B, for removal from time to time for export to a foreign country of excisable goods without payment of duty, for due accounting and disposal of excisable goods obtained without payment of the whole or part of the duty for use in special industrial purposes.*

(Rules 9-B, 13, 14 and 192)

I/We……............of...........……..[hereinafter called "the obligor(s)"] and...…………of............………[hereinafter called "the surety(ies)], am/are held and firmly bound to the President of India (hereinafter called the "President'') in the sum of........................rupees to be paid to the President for which payment will and truly to be made, I/we jointly and severally bind myself/ourselves and my/our respective heirs, executors, administrators, legal representatives/successors and assigns by these presents;

I/We...........................of.............................. [hereinafter called "the obligor(s)"], am/are held and firmly bound to the President of India (hereinafter called the "President") in the sum of........................rupees to be paid to the President for which payment will and truly to be made, I/we jointly and severally bind myself/ourselves and my/our respective heirs, executors, administrators, legal representatives/successors and assigns by these presents;

Dated this..................... day of........................

B-1		WHEREAS the above bounden obligor has been permitted to remove from time to time the excisable goods from his warehouse/licensed factory at…………………………….for export to foreign countries without payment of duty;
B-8		WHEREAS the above bounden obligor having been permitted by the Collector of Central Excise at.................(hereinafter called "the Collector") to purchase from time to time such quantities of............as may be required, not exceeding.....................per year for use in his factory at..................... for the manufacture of the commodity(ies), and in the manner, specified in his application No................ dated.........without payment of the whole or part of the duty;
B-10 and B-13		WHEREAS final assessment of excise duty of ............... (hereinafter called the "goods") manufactured/cured/ warehoused by the above bounded obligor from time to time could not be made for want of full information as regards value/description/quality or of proof thereof or for the non-completion of the chemical or other tests in respect thereof or otherwise and whereas the obligor desires that the Government should make provisional assessment as per provisions contained in rule 9 of the Central Excise Rules, 1944;
For Security Bond only		AND WHEREAS the Collector has required the obligor to deposit as security for the amount of this bond, the sum of........................... rupees in cash (the securities as hereinafter mentioned of a total value of..................rupees endorsed in favour of the President and accepted on his behalf by the Collector, Deputy Collector, Assistant Collector Superintendent of Central Excise, namely..........................) and whereas the obligor has furnished such guarantee by depositing with the Collector the cash/securities as aforementioned;
		The condition of this bond is that if the obligor and his   representative shall observe all the provisions of the Central Excise Rules, 1944, and all such amendments thereto, as may be issued from time to time to be observed in respect of—
B-10 and B-13		(i)			provisional assessment of goods to excise duty under rule 9-B;
B-1		(ii)			export of excisable goods to a foreign country;
B-8		(iii)			use of excisable goods for special industrial purposes without payment of the whole or part of the duty;
B-1 B-8 B-10 and B-13		AND if the relevant and specific goods are duly exported to destination within such time as the Collector directs; and/or all the dues whether excise or other lawful charges, which shall be demandable on the goods obtained by the obligor without payment of the whole or part of the duty and transported from the place of procurement to the premises of the obligor(s) for use in the special industrial purpose as shown by the records of the proper officer be duly paid into the treasury to the account of the Collector within ten days of the demand thereof being made by the such officer ; and/or if full information as regards value/description/ quality or of the proof thereof in respect of goods which were assessed on provisional basis under rule 9-B are furnished within such period as may be fixed by the proper officer and if all dues, whether excise duty or other lawful charges, which shall be demandable in respect of such goods on the basis of value, description or quality as ascertained after final assessment by the proper officer be duly paid into the treasury to the account of the Collector within ten days of the date of demand thereof being made in writing by such officer ;
		THIS OBLIGATION SHALL BE VOID OTHERWISE and on breach or failure in the performance of any part of this condition the same shall be in full force and virtue :
For Surety Bond only		Provided always that the liability of the Surety hereunder shall not be impaired or discharged by reason of any time being granted or any forbearance, act or omission of the Government (whether with or without the knowledge or the consent of the surety) in respect of or in relation to the obligation and condition to be performed or discharged by the obligor(s) nor shall it be necessary to sue the obligor(s) before suing the surety for amounts hereunder ;
Security Bond only		+ AND the President shall, at his option, be competent to make good all the loss and damages from the amount of the security deposit or by endorsing his rights under the above written bond or both;
		I/We further declare that this bond is given under the orders of the Central Government in the performance of an act in which the public are interested;
		In these presents the words imposing singular only shall also include the plural and vice versa where the context so requires;
		IN WITNESS THEREOF these presents have been signed the day hereinbefore written by the obligor(s) and the surety(ies)
Place
Date								Signature of Obligor
Witness (1)
	Address :							Occupation
Witness (2)
	Address :							Occupation
								Signature of Surety
Witness (1)
	Address :							Occupation
Witness (2)
	Address :							Occupation
								Signature and date
								Name……………………………
							Designation……………………………
	ACCEPTED for and on behalf of the President of India
							Signature and date
							Name…………………………………..
							Designation……………………………
	*Delete the words/clauses wherever not applicable
	+For Security Bond only.";
	(v)		in Form DD-2 to the Central Excise Series No. 56-A the figures and letter "10,", "10-A,", "48,", "153," and "154,", wherever they occur, shall be omitted;
	(vi)		in Form AR. 3 to the Central Excise Series No. 59,—
			(a)			the word "bonded" and the figures "156," shall be omitted;
			(b)			the words, letters and figures,—
						I/We have executed a bond in Form B-5 (Sur.) or (Sec.) "† 2. bearing No.………...dated...................for Rupees...................(Attached in original)B-5 (Gen. Sur.) or (Gen. Sec.)/B-12 (Gen. Sur.) or (Gen. Sec.) bearing No....................dated………..for upees.............................
						The aforesaid † 3. Mr./Messrs.................................... have executed a bond at destination in Form B-5 (Sur.) or (Sec.)/B-5 (Gen. Sur.) or (Gen. Sec.)/B-12 (Gen. Sur.) or (Gen. Sec.) bearing No......dated..................for Rupees........."

and the words "† Delete the entries not applicable", shall be omitted;

(c) the letters and figure "/C.T.-2" shall be omitted ;

(vii) in Form A.R. 3-A to the Central Excise Series No. 59-A,—

(a) the word "bonded" shall be omitted ;

(b) paragraph 2 beginning with the words "I/We have executed a bond" and ending with the words and brackets "(Attached in Original)" shall be omitted ;

(viii) in the Central Excise Series No. 64, the words, letters and figures "Consignor's/Consignee's B-5/B-12 bond No., date and amount:" shall be omitted ;

(ix) in Form R.T. 2 to the Central Excise Series No. 68, the word "bonded" shall be omitted;

(x) in the forms under the Central Excise Series Nos. 69 and 79-B,—

(a) in the heading,

(b) in the description of column 8(a), and

(c) in the Notes against serial No. 7,

for the words "in bond", the words "without payment for duty" shall be substituted;

(xi) in the forms under the Central Excise Series Nos. 80, 81 and 81-A, the word "bonded", wherever it occurs, shall be omitted;

(xii) for the Central Excise Series No. 86 and the Form relating thereto, the following shall be substituted, namely :—

"Central Excise Series  No. 86

Range………………………..
Division……………………..
Collectorate…………………

FORM C.T. 1

Certificate for removal of warehoused goods

(Rule 156)

(1) This is to certify that Mr./Messrs............................................. ........................... (name and address) is/are L-5 licensee(s) of private/public warehouse(s) in this Range.

(2) His/Their licence No.(s) is/are....................................and which expires/expire on 31st December, 19……………………….

Address of the	........................of Central Excise of
Range Officer	the consignee warehouse(s)
Date :	(Seal)