GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No.23/2012 - Central Excise (N.T.)
New Delhi, the 18th April, 2012
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. (1) These rules may be called the Central Excise (Fourth Amendment) Rules,
2012.
(2) They shall come into force on the 18th day of April, 2012.
2. In the Central Excise Rules, 2002, in rule 12 in sub-rule (1), for the
fourth proviso the following shall be substituted;
“Provided also that, where an assessee is availing the exemption,-
(i) under the notification
No. 1/2011-Central Excise, dated the 1st March
2011; or
(ii) in respect of goods falling under Sl.No.67, 128, 199(I) and 200(I), of
notification No. 12/2012-Central Excise, dated the 17th March, 2012;
and does not manufacture any other excisable goods other than those specified
in the said notifications, he shall file a quarterly return in the form
specified by notification by the board, of production and removal of goods and
other relevant particulars, within ten days after the close of the quarter to
which the return relates.”
[Raj Kumar Digvijay]
Under Secretary to the Government of India
[F No.-B-1/1/2012 -TRU]
Note.- The principal rules were published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), dated 1st March,
2002, vide notification
No. 4/2002-Central Excise (N.T), dated the 1st March,
2002, [GSR 143(E), dated the 1st March, 2002] and were last amended, by
notification
No 22/2012- Central Excise (N.T), dated the 30th March,
2012,published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number G.S.R 271 (E), dated the 30th March, 2012.