GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
New Delhi, dated the 17thMarch, 2012
Notification No. 8/2012-Central Excise
G.S.R. (E) - In exercise of the powers conferred by sub-section (1) of
section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government,
being satisfied that it is necessary in the public interest so to do, hereby
makes the following amendment in the notification of the Government of India in
the Ministry of Finance (Department of Revenue),
No. 31/2011-Central Excise,
dated the 24th March, 2011, published in the Gazette of India Extraordinary,
Part II, Section 3, Sub-section (i), vide number G.S.R. 243 (E), dated the 24th
March, 2011, namely:-
In the said notification,-
(i) in the opening paragraph, for the words “the same premises or factory”,
the words “any registered premises or factory of the same manufacturer or brand
owner” shall be substituted;
(ii) in the Proviso, in condition (iv), for the words “preceding financial
year”, the following shall be substituted, namely:-
“preceding year; and
(v) such goods are returned to the said registered premises or factory within a
period of one year from the initial removal.
Provided further that such returned goods after being re-conditioned,
refinished, repacked or subjected to any other process shall be removed by the
manufacturer or brand owner based on self certification that such goods are duty
paid goods:
Provided also that for the purposes of computing the aggregate value of
clearances not exceeding 10% referred to in condition (iv) ,-
(a) the value of clearances shall be calculated separately in respect of each
registered factory or premise ;
(b) the value of clearances of goods cleared under the provisions of rule 16 of
the Central Excise Rules, 2002 shall be excluded.”.
(Sanjeev Kumar Singh)
Under Secretary to the Government of India
[F.No. 334/1/2012-TRU]
Note.- The principal notification No. 31/2011-Central Excise, dated the 24th
March, 2011, was published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i), vide number G.S.R. 243 (E), dated the 24th March,
2011, which has not been amended so far.