GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NOTIFICATION No. 8/2011-Central Excise (N.T.)
New Delhi, the 24th March, 2011
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. (a) These rules may be called the Central Excise (Second Amendment) Rules,
2011.
(b) They shall come into force on the date of their
publication in the Official Gazette.
2. In the Central Excise Rules, 2002,—
- in rule 12, in sub-rule (i), after the fifth proviso, the following
proviso shall be inserted, namely,—
"Provided also that, where an assesses is availing the exemption
notification of the Government of India, Ministry of Finance (Department of
Revenue) No. 1/2011- Central Excise, dated the 1st March, 2011,
published in the Gazette of India, Extraordinary, Part-II, section 3,
sub-section (i) vide number G.S.R. 116(E) dated the 1st March,
2011 and does not manufacture any other excisable goods other than those
specified in the said notification, 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"
- in rule 12AA, in sub-rule (1), for the words and figures ―jewellery
falling under heading 7113 the words and figures ―jewellery or other
articles of precious metals falling under heading 7113 or 7114 as the case
may be‖ shall be substituted.
(Sanjeev Kumar Singh)
Under Secretary to the Government of India
[F. No. B-1/3/2011 –TRU]
Note: The principal rules were published in the Gazette of
India vide
notification No. 4/2002- Central Excise (N.T.), dated the 1st March,
2002, vide GSR 143 (E) dated the 1st March, 2002, and were last amended by
notification No. 4/2011-Central Excise (N.T.), dated the 1st
March, 2011, vide
G.S.R. 135 (E) dated the 1sup>st March, 2011.