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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 35/2016 – Central Excise (N.T.)
New Delhi, the 26th July, 2016
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 (Second Amendment) Rules,
2016.
(2) They shall come into force on the date of their publication in the Official
Gazette.
2. In the Central Excise Rules, 2002 (hereinafter referred to as the said
rules), –
(A) in rule 8, in Explanation-1,-
(i) item (a) and the entries relating thereto shall be omitted;
(ii) in item (b), the expression “, other than (a) above” shall be omitted.
(B) in rule 12, in sub-rule (1),
(i) in the fourth proviso, in clause (ii), after the figures, brackets and
letters “199(I)”, the figures, brackets and letters “,199(II)” shall be
inserted;
(ii) in the fourth proviso, for the words beginning with “and does not
manufacture any other”, and ending with “close of the quarter to which the
return relates.”, the following shall be substituted, namely:-
“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.
Explanation. – In the case of the assessee availing exemption under Sl. No.
199(I) and 199(II), of
Notification No. 12/2012-Central excise, dated the 17th
march, 2012, the date of submission of quarterly return for quarter ending on
31st March, 2016, and quarter ending on 30th June, 2016, shall be the 10th
August, 2016.”
(C) in rule 12AA,-
(i) in the marginal heading, for the words “article of jewellery or other
articles of precious metals”, the words “articles of precious metals falling
under heading 7114 of the First Schedule to the Tariff Act.” shall be
substituted;
(ii) for sub-rule (1), the following sub-rule shall be substituted, namely:-
“(1) Notwithstanding anything contained in these rules, every person (not being
an export-oriented unit or a unit located in special economic zone) who gets
articles of precious metals falling under heading 7114 of the First Schedule to
the Tariff Act, produced or manufactured on his behalf, on job work basis,
(hereinafter referred to as “the said person”) shall obtain registration,
maintain accounts, pay duty leviable on such goods and comply with all the
relevant provisions of these rules, as if he is an assessee.”
(iii) in sub-rule (9),-
A. in Explanation 1, for the words and figures beginning with “articles of
jewellery”, and ending with “to the Central Excise Tariff Act, 1985”, the words
and figures “articles of precious metals falling under heading 7114 of the First
Schedule to the Tariff Act” shall be substituted;
B. in Explanation 4, for the words and figures beginning with “articles of
jewellery”, and ending with “First Schedule to the Tariff Act”, the words and
figures “articles of precious metals falling under heading 7114 of the First
Schedule to the Tariff Act” shall be substituted”.
[F. No. 354/25/2016 –TRU (Pt.-I)]
[Anurag Sehgal]
Under Secretary to the Government of India
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.04/2002-Central Excise (N.T), dated the 1st March, 2002, vide
number GSR 143(E), dated the 1st March, 2002 and were last amended by
notification No.8/2016-Central Excise (N.T), dated the 1st March, 2016,
published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number GSR 239(E), dated the1st March, 201
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