Enables the manufacturer to send his goods without payment of duty outside the factory for testing or further processes - 001/2004 - Central Excise - Non Tariff

Enables the manufacturer to send his goods without payment of duty outside the factory for testing or further processes 

NOTIFICATION NO. 01/2004-CE(N.T.)   DATED 08/01/2004

G.S.R.(E). 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 (Amendment) Rules, 2004.

(2) They shall come into force on the 9th day of January, 2004.

2. In the Central Excise Rules, 2002, after rule 16A, the following rules shall be inserted namely :-

 

"16B. Special procedure for removal of semi-finished goods for certain purposes.- The Commissioner of Central Excise may by special order and subject to conditions as may be specified by the Commissioner of Central Excise, permit a manufacturer to remove excisable goods which are in the nature of semi-finished goods, for carrying out certain manufacturing processes, to some other premises and to bring back such goods to his factory, without payment of duty, or to some other registered premises and allow these goods to be removed on payment of duty or without payment of duty for export from such other registered premises.

16C. Special procedure for removal of excisable goods for carrying out tests.- The Commissioner of Central Excise may, by special order and subject to such conditions as may be specified by the Commissioner of Central Excise, permit a manufacturer to remove excisable goods manufactured in his factory for carrying out tests to some other premises and to bring back such goods to his factory, without payment of duty, or to some other registered premises and allow these goods to be removed on payment of duty, or without payment of duty for export from such other registered premises:

Provided that this rule shall not apply to the goods known as "prototypes" which are sent out for trial or development test."

F.No.201/102/2003-CX.6

Footnote : The principal rules were published in the Gazette of India vide notification no.4/2002-CE(N.T.) dated 1st March, 2002 [GSR 143(E) dated the 1st March, 2002] and were last amended vide notification no.69/2003-CE(N.T.) the 15th September, 2003 [GSR 742(E) dated 15th September, 2003].

(Please refer Ntf. No. 11/2004-CE(N.T.), Dt. 09/07/2004 for further amendments in the Central Excise Rules, 2002)