Amendments in the Central Excise Rules, 2002
NOTIFICATION NO. 33/2003-CE(N.T.)
DATED 10/04/2003
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, 2002, namely:-
1. (1) These rules may be called the Central Excise (Fifth Amendment) Rules, 2003.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Central Excise Rules, 2002, after rule 12 B, the following rule shall be inserted, namely,-
"12C. Maintenance of records and payment of duty by the independent weaver of unprocessed fabrics.- An independent weaver of unprocessed fabrics falling under Chapter 50, 51, 52, 53, 54, 55, 58 or 60 of the First Schedule to the Tariff Act, may, at his option, authorize another person, on his behalf, to maintain accounts, pay duty, prepare invoice and comply with any of the provisions of these rules except that of rule 9:
Provided that primary responsibility to comply with the provisions of these rules shall lie with the said independent weaver and in case of short payment or non-payment of duty on such unprocessed fabrics, consequences and penalties shall apply both to the said independent weaver and his authorized agent.
Explanation.- Independent weaver means a weaver who works on his own, purchases the yarn himself and sells the grey fabrics manufactured by him. "
[F.No. B3/4/2003-TRU (Pt)]
Footnote.- The principal rules were published in the Gazette of India vide notification No. 4/2002-Central Excise (N.T.), dated the 1st March, 2002, vide number GSR 143 (E), dated the 1st March, 2002, and were last amended vide notification No. 27/2003-Central Excise (N.T.), dated the 1st April, 2003, vide number GSR 291 (E), dated the 1st April, 2003.
(Please refer Ntf. No. 48/2003-CE(N.T.), Dt. 17/05/2003)
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