Central Excise (Seventh Amendment) Rules, 1990

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..... ntral 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, 1990 . (2) They shall come into force on the date of their publication in the Official Gazette. 2. For rule 173H of the Central Excise Rules, 1944, the following rule shall be substituted, namely :- "173 .....

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..... or subjected to any similar process in the factory; or (d) cannot be transported due to circumstances beyond the assessee's control, such as, the suspension of booking on railways, non-availability of railway wagons or the breakdown of carriers; or (e) are required for test or for study of designs or methods of construction; Provided that where such goods or parts thereof are required to be .....

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..... ying documents, if the Collector is satisfied that the identity of the goods can be established by other collateral evidence, he may by order and subject to such conditions as he may impose, relax the requirement of the production of duty paying documents. (3) The goods or parts thereof retained in, or brought into, a factory or a warehouse in accordance with the provisions of sub-rule (2) may, .....

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