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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

Notification No. 35/2016 - Central Excise (N.T.)

New Delhi, the 26
th
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
17
th
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 10
th
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 1
st
March, 2002, vide notification No.04/2002-Central
Excise (N.T), dated the 1
st
March, 2002, vide number GSR 143(E), dated the 1
st
March, 2002
and were last amended by notification No.8/2016-Central Excise (N.T), dated the 1
st
March,
2016, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number GSR 239(E), dated the1
st
March, 2016.