Central Excise (5th Amendment) Rules, 1989

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..... vernment hereby makes the following rules further to amend the Central Excise Rules, 1944, namely : (1) These rules may be called the Central Excise (Fifth Amendment) Rules, 1989. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In rule 47 of the Central Excise Rules, 1944 (hereinafter referred to as the said Rules), after sub-rule (4), the followin .....

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..... h goods are required to be brought into the factory or warehouse of the assessee for any of the purposes specified in clause (b), such goods shall be brought into such factory or warehouse within a period of one year from the date of initial removal thereof from the factory or warehouse or within the period of warranty or guarantee provided in respect of such goods by the assessee, whichever is mo .....

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