Amends Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001
NOTIFICATION NO 14/2009-CX(N.T.)
Dated :
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 (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001 , namely:-
1. (1) These rules may be called the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Amendment Rules, 2009.
(2) They shall come into force from the date of their publication in the official Gazette.
2. In the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001, -
(a) in rule 6, for the words "Where the subject goods are not used", the words "The said Assistant Commissioner or Deputy Commissioner shall ensure that the goods received are used by the manufacturer for the intended purpose and where the subject goods are not used" shall be substituted;
(b) For Annexure-II, the following Annexure shall be substituted, namely:-
"Annexure II
Monthly Return ( See rule 5)
Name of subject goods
S.No. |
Description of subject goods |
Details |
Closing balance |
Goods manufactured |
Specified purpose for procuring the goods at concessional rate of duty. |
Whether the goods used for specified purpose or not. In case of export, specify the quantity exported with details of ARE 1 /ARE-2. |
||||
|
|
Opening balance |
Received |
Total of columns (3) & (4) |
Quantity consumed for the intended purpose |
|
Nature |
Quantity |
|
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
(8) |
(9) |
(10) |
(11) |
Note - Separate entries should be made for each variety or class of goods used and manufactured.
[F.No.201/30/2008-CX 6]
(Mallika Arya)
Director, Central Excise
Note: The principal rules were published in the Gazette of India part II, Section 3, Sub-section (i) vide notification No. 34/2001-CE (NT) dated the 21 st June, 2001[G.S.R. 448(E) dated the 21st June, 2001] and were last amended vide notification No. 37/2003-CE(NT) dated 17 th April, 2003[G.S.R. 339 (E) dated 17 th April, 2003.]
anu
Published in Excise