Notification No. 03/2008-Central Excise (N.T.) dated 18.1.2008
Amends the Central Excise Rules, 2002
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 (Amendment) Rules, 2008.
(2) 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 (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.”
F.No.354/122/2002-TRU(Pt-I)(G. G. Pai)
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), 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.
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