| Date: |
30-04-2001
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| Notification No: |
Central Excise Notification No 18/2001 CE(NT)
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| Issuing Authority: |
Central Excise
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| Type: |
Non Tariff
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| File No: |
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| Subject: |
Exemption from Rule 174 of Central Excise Rules, 1944
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Exemption from Rule 174 of <a href='http://www.eximguru.com/exim/central-excise/excise-rules.aspx'>Central Excise Rules</a>, 1944
Notification No. 18 dated 30th
April 2001 (NT)
In exercise of the powers conferred by sub-rule (2) of rule 174 of the
Central Excise Rules, 1944, the Central Board of Excise and Customs, hereby
exempts from the operations of the said rule 174 every job worker, who
undertakes job work in respect of final products falling under Chapter 62 of the
First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), on behalf of
any other person who shall pay the duty or duties of excise leviable on the said
goods, under rule 7AA and comply with all procedural formalities and discharge
all liabilities under the Central Excise Act, 1944 (1 of 1944) and rules made
thereunder, in respect of the goods manufactured on behalf of the said other
person:
Provided that the above exemption shall not apply to the job worker who
may be authorised to pay the duty of excise leviable on such final products
manufactured by him on behalf of such other person in accordance with the
proviso to rule 7AA of the said rules.
Explanation: For the purposes of this proviso, the expression �job
worker� shall have the meaning assigned to it in rule 7AA.
2.
This notification shall come into force on the 1st day of May,
2001.
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