2nd Amendment to Rules, 1986 - 17/86 - Central Excise - Tariff

2nd Amendment to Rules, 1986

Notification No. 17/86-C.E.

Dated 10-2-1986

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 (hereinafter referred to as the said rules), namely :

1. These rules may be called the Central Excise (Second Amendment) Rules, 1986.

2. In this said rules, —

(1) in rule 13, in sub-rule (1), for the words, letters, figures and brackets "Goods other than those falling under Item No. 3 (except package tea falling under sub-item (2), thereof made from (duty paid loose tea), 5 and 12 of the First Schedule to the Act," the words, letters, figures and brackets "Goods other than tea falling under Heading No. 09.02 (except packed tea falling under Sub-heading Nos. 0902.11. 0902.12 or 0902.13 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), instant tea, salt and vegetable non-essential oils falling respectively under Heading No. 21.01, 25.01 and 15.03 of the said Schedule" shall be substituted ;

(2) in rule 49A, in clause (i), for the words, letters, figures and brackets cellulosic spun yarn falling under Item No. 18 III(i) of the First Schedule to the Act or Cotton Yarn, falling under Item No. 18A(i) of the said First Schedule", the words, figures and brackets "cellulosic spun yarn falling under heading No. 55.05, and Cotton yarn, falling under Heading No. 52.03, of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)" shall be substituted ;

(3) rule 56C shall be omitted, except as respect things done or omitted to be done before such omission ;

(4) in Rule 93, in clause (d), for the words, figures and brackets "Item No. 4-II of the First Schedule to the Central Excises and Salt Act 1944 (1 of 1944)", the words, figures and brackets "Heading No. 24.02 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)" shall be substituted ;

(5) in rule 96D, in sub-rule (6), for the words, letters, figures and brackets "cellulosic spun yarn falling under Item No. 18 III(i) and cotton yarn falling under Item No. 18A(i) of the First Schedule to the Act", the words, figures and brackets "cellulosic spun yarn falling under Heading No. 55.05 and cotton yarn falling under Heading No. 52.03 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)" shall be substituted;

(6) in rule 96I, for the words, letters, figures and brackets "falling under sub-item 1 of Item No. 19 of the First Schedule to the Act", the words, figures and brackets "falling under Chapter 52 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)" shall be substituted ;

(7) in rule 96J, for the words, letters and figures "falling under sub-item 1 of Item No. 19 of the First Schedule to the Act", the words, figures and brackets "falling under Chapter 52 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)" shall be substituted;

(8) in rule 96K, in sub-rule (2), for the words "First Schedule to the Act", the words, figures and brackets "Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)" shall be substituted ;

(9) in rule 96Q, in sub-rule (2) for the words, "First Schedule to the Act", the words, figures and brackets "Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)" shall be substituted ;

(10) in rule 96ZI, in sub-rule (4), for the words "First Schedule to the Act", the words, figures and brackets "Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)" shall be substituted ;

(11) in rule 96ZN, in sub-rule (1), —

(i) for the words, letters and figures "removed without attracting duty liability under Item No. 14E of the First Schedule to the Act", the words, figures and brackets "classified under Sub-heading No. 3003.20 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)" shall be substituted ;

(ii) for the words, letters and figures "notified by the Central Government in the Official Gazette in pursuance of Explanation 1 to the said Item No. 14E and by reason of such drug or medicinal preparation not attracting duty liability under the said Item No. 14E by virtue of any other criteria laid down in the said Explanation", the words, letters, figures and brackets "listed in the Note No. 2(ii) to Chapter 30 of the said Schedule and by reason of such drug or medicinal preparation being classified under the said Sub-heading by virtue of any other criterial laid down in the said Note" shall be substituted ;

(12) in rule 97, in sub-rule (1), in the proviso to clause (v), for the words, "the First Schedule to the Act", the words, figures and brackets "the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)" shall be substituted;

(13) in rule 173B, -

(i) in sub-rule (1), for the words "the Item number and sub-item, if any, of the First Schedule to the Act", the words, figures and brackets "the Chapter, Heading No. and sub-heading No., if any, of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)" shall be substituted;

(ii) in sub-rule (4), in clause (c), for the words "the First Schedule to the Act, a change in the Item No. and sub-item", the words, figures and brackets "the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), a change in the Chapter, Heading No. and Sub-heading No." shall be substituted;

(14) In rule 173G, in sub-rule, —

(i) for the words "items of the First Schedule to the Act", the words, figures and brackets "Chapters of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)" shall be substituted ;

(ii) in the second proviso, for the words "Items of the First Schedule", the words, figures and brackets "Chapter of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)" shall be substituted ;

(15) in rule 173L, in sub-rule (3), in clause (i), for the words, "First Schedule to the Act", the words, figures and brackets "Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)" shall he substituted ;

(16) in rule 173N, in sub-rule (8), for the words, letters and figures "under Item Nos. 6 to 11A, of the First Schedule to the Act", the words, figures and brackets "under Chapter 27 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)" shall be substituted ; and

(17) rules 173PPand 173PPP shall be omitted.

3. This notification shall come into force on the 28th day of February, 1986.