GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 23/2009-Central Excise (N.T.)
New Delhi the 25, September, 2009
G.S.R. (E). In pursuance of sub-rule (2) and sub-rule (3) of rule 19 of the
Central Excise Rules, 2002, the Central Board of Excise and Customs hereby makes
the following amendment in the notification of the Government of India in the
Ministry of Finance (Department of Revenue) number 44/2001-Central Excise
(N.T.), dated the 26th June, 2001, published in the Gazette of India,
Extraordinary, Part-II, Section 3, Sub-section (i), vide number G.S.R. 474(E),
dated the 26th June, 2001, namely:-
After sub-para (ix) and before Explanation, the following proviso shall be
inserted, namely:-
“Provided that this procedure shall also be available for the supplies made by
an Advance authorization holder to a manufacturer holding another Advance
authorization, if such manufacturer, in turn, supplies the resultant products to
an ultimate exporter in terms of para 8.3(c) of the Foreign Trade Policy, and
the procedure, safeguards and conditions as prescribed in this notification
shall apply mutatis-mutandis.”
[F.No.224/64/2009-CX.6]
(V.P. Singh)
Under Secretary to the Government of India.
Note.- The principal notification no. 44/2001- Central Excise(N.T.) dated 26th
June, 2001 was published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i),vide number, G.S.R. 474(E), dated the 26th June 2001,
and was last amended by notification No. 32/2003-Central Excise(N.T) dated the
9th April, 2003, vide number ,G.S.R.326(E), dated the 9th April, 2003.