NE Region Units - Exemption from exise duty - Rule 57JJ and 57v Inserted - 048/99 - Central Excise - Non Tariff

NE Region Units - Exemption from exise duty - Rule 57JJ and 57v Inserted 

Notification No. 48/99-CE(NT)   Dated 8th July. 1999

In exercise of the powers conferred by section 37 of the Central Excise 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 (Fourteenth Amendment) Rules, 1999.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Central Excises Rules, 1944 (hereinafter referred to as the said rules),-

(a) after rule 57-J, the following rule shall be inserted, namely,-

""57JJ. Special dispensation in respect of inputs manufactured in factories located in specified areas of North East Region. - Notwithstanding anything contained in these rules, where a manufacturer has cleared any of the specified inputs notified under rule 57A, in terms of notification of the Government of India in the Ministry of Finance (Department of Revenue) No.32/99-Central Excise, dated the 8th July, 1999, or notification No.33/99- Central Excise, dated the 8th July, 1999, the credit of specified duty under the said rule paid on such inputs shall be admissible as if no portion of the duty paid on such inputs was exempted under any of the said notifications."";

(b) after rule 57U, the following rule shall be inserted, namely:

"57V. Special dispensation in respect of inputs manufactured in factories located in specified areas of North East Region. - Notwithstanding anything contained in these rules, where a manufacturer has cleared any of the capital goods described in rule 57Q, in terms of notification of the Government of India in the Ministry of Finance, (Department of Revenue) No.32/99-Central Excise, dated the 8th July, 1999, or notification No.33/99-Central Excise, dated the 8th July, 1999, the credit of specified duty referred to in the said rule paid on such capital goods shall be admissible as if no portion of the duty paid on such capital goods was exempted under the said notifications."