|
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No.3 / 2008 - Central Excise (N.T.)
New Delhi, dated the 18th January, 2008
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) These rules may be called the Central Excise (Amendment) Rules, 2008.
(2) They shall come into force on the date of their publication in the Official Gazette.
- In the Central Excise Rules, 2002, in rule 12, in sub-rule (1), after the second proviso, the following proviso shall be inserted, namely :-
“Provided also that where an assessee is availing the exemption notification of the Government of India, Ministry of Finance (Department of Revenue) No. 49/2003-Central Excise, dated the 10th June, 2003 vide number G.S.R. 471(E), published in the Gazette of India, Extraordinary, Part-II, section 3, sub-section (i) dated the 10th June, 2003 or No. 50/2003-Central Excise, dated the 10th June, 2003 vide number G.S.R. 472(E), published in the Gazette of India, Extraordinary, Part-II, section 3, sub-section (i), dated the 10th June, 2003, he shall file a quarterly return with the jurisdictional Commissioner of Central Excise, in the form specified by notification by the Board, of production and removal of goods and other relevant particulars, within twenty days after the close of the quarter to which the return relates and in case of goods produced and removed during the quarter ending on the 31st day of December, 2007, such return shall be submitted by the 20th February, 2008.”
(G. G. Pai)
Under Secretary to the Government of India
F.No.354/122/2002-TRU(Pt-I)
Note. - The principal rules were published in the Gazette of India, Extraordinary, Part-II, section 3, sub-section (i), vide notification No. 4/2002-Central Excise (N.T.), vide number G.S.R. 143(E), dated the 1st March, 2002, and were last amended vide notification No. 36/2007-Central Excise (N.T.) vide number G.S.R.597(E), published in the Gazette of India, Extraordinary, Part-II, section 3, sub-section (i), dated the 14th September, 2007.
|