The Central Excise (Seventh Amendment) Rules, 2001 - 027/2001 - Central Excise - Non Tariff

The Central Excise (Seventh Amendment) Rules, 2001

11th June, 2001

Notification No. 27/2001-Central Excise (N.T.)

In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1of 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 (Seventh Amendment) Rules, 2001.

 (2) They shall come into force on the 11th day of June, 2001

2. In the Central Excise Rules, 1944, in rule 96ZND, in sub-rule (1),-

 i. for the words "period of not less than thirty days", the words "period of not less than fifteen days" shall be substituted; and

 ii. after condition (f), the following shall be inserted, namely:-

  "(fa) when the claim for abatement by the independent textile processor is for a period of less than one month, he shall be required to pay the duty, as applicable, for the entire period of the month and may subsequently seek such claim after payment of such duty;

  (fb) where the claim for abatement by the independent textile processor is for a period of one month or more, he shall not be required to pay the duty for that period in advance;".

G.D.Lohani

Under Secretary to the Government of India

F.No. 357/5/2001-TRU

Footnote.- The principal rules were published vide notification No. IV D-C.E., dated the 28th February, 1944 and were last amended vide notification No. 23/2001-Central Excise (N.T.), dated the 11th May 2001, published in the Gazette of India vide number G.S.R. 349(E), dated the 11th May, 2001.