The Central Excise Rules, 2002.
1
st
March, 2002
Notification No. 4 / 2002-Central Excise (N. T.)
In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944) and in supersession of the
Central Excise (No. 2) Rules, 2001, except as respects things done or omitted to be done before such supersession, the
Central Government hereby makes the following rules, namely:-
1.Short title, extent and commencement.-
(1)
These rules may be called the Central Excise
Rules, 2002.
(2) They extend to the whole of India.
(3)
They shall come into force on the 1st day of
March , 2002.
2.Definitions.- In these rules, unless the context otherwise requires, -
(a)
"Act" means the Central Excise Act, 1944 ( 1 of
1944);
(b)
"assessment" includes self-assessment of duty
made by the assessee and provisional
assessment under rule 7;
(c)
"assessee" means any person who is liable for
payment of duty assessed or a producer or
manufacturer of excisable goods or a registered
person of a private warehouse in which
excisable goods are stored and includes an
authorized agent of such person;
(d)
"Board" means the Central Board of Excise and
Customs constituted under the Central Board of
Revenue Act, 1963 (54 of 1963);
(e)
"duty" means the duty payable under section 3 of
the Act;
(f)
"notification" means the notification published in
the Official Gazette;
(g)
"Tariff Act" means the Central Excise Tariff Act,
1985 (5 of 1986);
(h)
"warehouse" means any place or premises
registered under rule 9; and
(i)
words and expressions used herein but not
defined and defined in the Act shall have the
meanings respectively assigned to them in the
Act.
3.Appointment and jurisdiction of Central Excise Officers.-
(1)
The Board may, by notification, appoint such
person as it thinks fit to be Central Excise Officer
to exercise all or any of the powers conferred by
or under the Act and these rules.
(2)
The Board may, by notification, specify the
jurisdiction of a Chief Commissioner of Central
Excise, Commissioner of Central Excise or
Commissioner of Central Excise (Appeals) for
the purposes of the Act and the rules made
thereunder.
(3)
Any Central Excise Officer may exercise the
powers and discharge the duties conferred or
imposed by or under the Act or these rules on
any other Central Excise Officer who is
subordinate to him.
4.
Duty payable on removal.- (1) Every person who produces or manufactures any excisable goods, or who stores such goods
in a warehouse, shall pay the duty leviable on such goods in the manner provided in rule 8 or under any other law, and no
excisable goods, on which any duty is payable, shall be removed without payment of duty from any place, where they are
produced or manufactured, or from a warehouse, unless otherwise provided:
Provided that the goods falling under Chapter 61 or 62 of the First Schedule to the Tariff Act, produced or manufactured by
a job worker may be removed without payment of duty leviable thereon and the duty of excise leviable on such goods shall
be paid by the person referred to in sub-rule (3), as if such goods have been produced or manufactured by him, on the date
of removal of such goods from his premises registered under rule 9.
Explanation .- It is hereby clarified that where such person has authorised the job worker to pay the duty leviable on such
goods under sub-rule (3), such duty shall be paid by the job worker on the date of removal of such goods from his
registered premises.
(2)
Notwithstanding anything contained in sub-rule
(1), where molasses are produced in a
khandsari sugar factory, the person who
procures such molasses, whether directly from
such factory or otherwise, for use in the
manufacture of any commodity, whether or not
excisable, shall pay the duty leviable on such
molasses, in the same manner as if such
molasses have been produced by the procurer.
(3)
Notwithstanding anything contained in sub-rule
(1), every person who gets the goods, falling
under Chapter 61or 62 of the First Schedule to
the Tariff Act, produced or manufactured on his
account on job work, shall pay the duty leviable
on such goods, at such time and in such manner
as may be specified under these rules, whether
the payment of such duty be secured by bond or
otherwise, as if such goods have been
manufactured by such person:
Provided that such person may authorise the job worker to pay the duty leviable on such goods on his behalf and the job
worker so authorised undertakes to discharge all liabilities and comply with all the provisions of these rules.
Explanation I .- For the purposes of this rule, the expression "job worker" shall be deemed to mean the person who
undertakes the process or processes that brings into existence the finished goods, complete in all respects, falling under
Chapter 61 or 62 of the said First Schedule, in his factory. For the removal of doubt, it is further clarified that the job-worker
may also get part of the processing required for the manufacture of the said goods done by another person but should bring
back the same for the completion of the manufacturing process in his factory.
Explanation II.- For the purposes of this rule, excisable goods manufactured in a factory and utilised, as such or after
subjecting to any process, for the manufacture of any other commodity, in such factory shall be deemed to have been
removed from such factory immediately before such utilisation.
(4)
Notwithstanding anything contained in sub-rule
(1), Commissioner may, in exceptional
circumstances having regard to the nature of the
goods and shortage of storage space at the
premises of the manufacturer where the goods
are made, permit a manufacturer to store his
goods in any other place outside such premises,
without payment of duty subject to such
conditions as he may specify.
5.
Date for determination of duty and tariff valuation.- (1) The rate of duty or tariff value applicable to any excisable goods ,
other than khandsari molasses, shall be the rate or value in force on the date when such goods are removed from a factory
or a warehouse, as the case may be.
(2)
The rate of duty in the case of khandsari
molasses, shall be the rate in force on the date
of receipt of such molasses in the factory of the
procurer of such molasses.
Explanation .- If any excisable goods are used within the factory, 'the date of removal of such goods' shall mean the date on
which the goods are issued for such use.
(3)
The rate of duty in the case of goods falling
under Chapter 61 or 62 of the First Schedule to
the Tariff Act, produced or manufactured on job
work, shall be the rate in force on the date of
removal of such goods by the person referred to
in sub-rule (3) of rule 4 from his premises
registered under rule 9.
6.Assessment of duty.- The assessee shall himself assess the duty payable on any excisable goods:
Provided that in case of cigarettes, the Superintendent or Inspector of Central Excise shall assess the duty payable before
removal by the assessee.
7.
Provisional assessment.- (1) Where the assessee is unable to determine the value of excisable goods or determine the
rate of duty applicable thereto, he may request the Assistant Commissioner of Central Excise or the Deputy Commissioner
of Central Excise, as the case may be, in writing giving reasons for payment of duty on provisional basis and the Assistant
Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, may order allowing
payment of duty on provisional basis at such rate or on such value as may be specified by him.
(2)
The payment of duty on provisional basis may be
allowed, if the assessee executes a bond in the
form prescribed by notification by the Board with
such surety or security in such amount as the
Assistant Commissioner of Central Excise or the
Deputy Commissioner of Central Excise, as the
case may be, deem fit, binding the assessee for
payment of difference between the amount of
duty as may be finally assessed and the amount
of duty provisionally assessed.
(3)
The Assistant Commissioner of Central Excise
or the Deputy Commissioner of Central Excise,
as the case may be, shall pass order for final
assessment, as soon as may be, after the
relevant information, as may be required for
finalizing the assessment, is available, but within
a period not exceeding six months from the date
of the communication of the order issued under
sub-rule (1):
Provided that the period specified in this sub-rule may, on sufficient cause being shown and the reasons to be recorded in
writing, be extended by the Commissioner of Central Excise for a further period not exceeding six months and by the Chief
Commissioner of Central Excise for such further period as he may deem fit.
(4)
The assessee shall be liable to pay interest on
any amount payable to Central Government,
consequent to order for final assessment under
sub-rule (3), at the rate specified by the Central
Government by notification issued under section
11AA or section 11 AB of the Act from the first
day of the month succeeding the month for which
such amount is determined, till the date of
payment thereof.
(5)
Where the assessee is entitled to a refund
consequent to order for final assessment under
sub-rule (3), subject to sub-rule (6), there shall be
paid an interest on such refund at the rate
specified by the Central Government by
notification issued under section 11 BB of the
Act from the first day of the month succeeding
the month for which such refund is determined,
till the date of refund.
(6)
Any amount of refund determined under sub-rule
(3) shall be credited to the Fund:
Provided that the amount of refund, instead of being credited to the Fund, be paid to the applicant, if such amount is
relatable to-
(a)
the duty of excise paid by the manufacturer, if he
had not passed on the incidence of such duty to
any other person; or
(b)
the duty of excise borne by the buyer, if he had
not passed on the incidence of such duty to any
other person.
8.Manner of payment.-
(1)
The duty on the goods removed from the factory
or the warehouse during the first fortnight of the
month shall be paid by the 20
th
of that month
and the duty on the goods removed from the
factory or the warehouse during the second
fortnight of the month shall be paid by the 5
th
of
the following month:
Provided that in the case of goods removed during
the second fortnight of the month of March, the duty
shall be paid by the 31
st
day of March:
Provided further that where an assessee is availing
of the exemption under a notification based on the
value of clearances in a financial year, the duty on
goods cleared during a calendar month shall be
paid by the 15
th
day of the following month.
Explanation .- For removal of doubts, it is hereby
clarified that the duty liability shall be deemed to
have been discharged only if the amount payable is
credited to the account of the Central Government
by the specified date.
(2)
The duty of excise shall be deemed to have
been paid for the purposes of these rules on the
excisable goods removed in the manner
provided under sub-rule (1) and the credit of
such duty allowed, as provided by or under any
rule.
(3)
If the assessee fails to pay the amount of duty by
due date, he shall be liable to pay the
outstanding amount alongwith interest at the rate
specified by the Central Government vide
notification under section 11 AB of the Act on the
outstanding amount, for the period starting with
the first day after due date till the date of actual
payment of the outstanding amount.
(4) If the assessee defaults,-
(i)
in payment of any
one instalment and
the same is
discharged beyond a
period of thirty days
from the date on
which the instalment
was due in a financial
year, or
(ii)
in payment of
instalment by the due
date for the third time
in a financial year,
whether in
succession or
otherwise,
then, the assessee shall forfeit the facility to pay the
dues in instalments under this rule for a period of
two months, starting from the date of communication
of the order passed by the Assistant Commissioner
of Central Excise or the Deputy Commissioner of
Central Excise, as the case may be, in this regard or
till such date on which all dues are paid, whichever
is later, and during this period the assessee shall be
required to pay excise duty for each consignment by
debit to the account current and in the event of any
failure, it shall be deemed that such goods have
been cleared without payment of duty and the
consequences and penalties as provided in these
rules shall follow.
9.Registration.-
(1)
Every person, who produces, manufactures,
carries on trade, holds private store-room or
warehouse or otherwise uses excisable goods,
shall get registered:
Provided that a registration obtained under rule 174
of the Central Excise Rules, 1944 or rule 9 of the
Central Excise (No.2) Rules, 2001 shall be deemed
to be as valid as the registration made under this
sub-rule for the purpose of these rules.
(2)
The Board may by notification and subject to
such conditions or limitations as may be
specified in such notification, specify person or
class of persons who may not require such
registration.
(3)
The registration under sub-rule (1) shall be
subject to such conditions, safeguards and
procedure as may be specified by notification by
the Board.
10.Daily stock account.-
(1)
Every assessee shall maintain proper records,
on a daily basis, in a legible manner indicating
the particulars regarding description of the
goods produced or manufactured, opening
balance, quantity produced or manufactured,
inventory of goods, quantity removed,
assessable value, the amount of duty payable
and particulars regarding amount of duty actually
paid.
(2)
The first page and the last page of each such
account book shall be duly authenticated by the
producer or the manufacturer or his authorised
agent.
(3)
All such records shall be preserved for a period
of five years immediately after the financial year
to which such records pertain.
11.Goods to be removed on invoice.-
(1)
No excisable goods shall be removed from a
factory or a warehouse except under an invoice
signed by the owner of the factory or his
authorized agent and in the case of cigarettes,
each such invoice shall also be countersigned by
the Inspector of Central Excise or the
Superintendent of Central Excise before the
cigarettes are removed from the factory.
(2)
The invoice shall be serially numbered and shall
contain the registration number, description,
classification, time and date of removal, rate of
duty, quantity and value, of goods and the duty
payable thereon.
(3)
The invoice shall be prepared in triplicate in the
following manner, namely:-
(i)
the original copy
being marked as
ORIGINAL FOR
BUYER;
(ii)
the duplicate copy
being marked as
DUPLICATE FOR
TRANSPORTER;
(iii)
the triplicate copy
being marked as
TRIPLICATE FOR
ASSESSEE.
(4)
Only one copy of invoice book shall be in use at
a time, unless otherwise allowed by the
Assistant Commissioner of Central Excise, or
the Deputy Commissioner of Central Excise, as
the case may be, in the special facts and
circumstances of each case.
(5)
The owner or working partner or the Managing
Director or the Company Secretary or any
person duly authorised for this purpose shall
authenticate each foil of the invoice book, before
being brought into use.
(6)
Before making use of the invoice book, the
serial numbers of the same shall be intimated to
the Superintendent of Central Excise having
jurisdiction.
(7)
The provisions of this rule shall apply mutatis
mutandis to goods supplied by a first stage
dealer or a second stage dealer.
Explanation .- For the purposes of this rule, "first
stage dealer" and "second stage dealer" shall have
the meanings assigned to them in CENVAT Credit
Rules, 2002.
12.
Filing of return.- Every assessee shall submit to the
Superintendent of Central Excise a monthly 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
month to which the return relates:
Provided that where an assessee is availing of the
exemption under a notification based on the value of
clearances in a financial year, 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 twenty days after the
close of the quarter to which the return relates.
13.
Duty on matches.- The duty on matches shall be
paid by affixing to each box or booklet a
Government Central Excise Stamp of a value
appropriate to the rate of duty, and where such
boxes or booklets are issued in packages, each
package shall be reckoned by the manufacturer as
his minimum unit of distribution and shall bear the
manufacturer's trade label and a mark clearly
showing the class of matches contained in the
package.
14.
Procedure for procurement of central excise stamps
and maintenance of records for production and
removal of matches.- The Board may, by
notification, specify the procedure for procurement,
accounting and disposal of Central Excise Stamps
and matters pertaining to production, storage,
control, removal and payment of duty on matches.
15.Special procedure for payment of duty.-
(1)
The Central Government may, by notification,
specify the goods in respect of which an
assessee shall have the option to pay the duty of
excise on the basis of such factors as may be
relevant to production of such goods and at such
rate as may be specified in the said notification,
subject to such limitations and conditions,
including those relating to interest or penalty, as
may be specified in such notification.
(2)
The Central Government may also specify by
notification the manner of making an application
for availing of the special procedure for payment
of duty, the abatement, if any, that may be
allowed on account of closure of a factory during
any period, and any other matter incidental
thereto.
16.Credit of duty on goods brought to the factory.-
(1)
Where any goods on which duty had been paid
at the time of removal thereof are brought to any
factory for being re-made, refined, re-
conditioned or for any other reason, the
assessee shall state the particulars of such
receipt in his records and shall be entitled to
take CENVAT credit of the duty paid as if such
goods are received as inputs under the
CENVAT Credit Rules, 2002 and utilise this
credit according to the said rules.
(2)
If the process to which the goods are subjected
before being removed does not amount to
manufacture, the manufacturer shall pay an
amount equal to the CENVAT credit taken under
sub-rule (1) and in any other case the
manufacturer shall pay duty on goods received
under sub-rule (1) at the rate applicable on the
date of removal and on the value determined
under sub-section (2) of section 3 or section 4 or
section 4A of the Act, as the case may be.
(3)
If there is any difficulty in following the provisions
of sub-rule (1) and sub-rule (2), the assessee
may receive the goods for being re-made,
refined, re-conditioned or for any other reason
and may remove the goods subsequently subject
to such conditions as may be specified by the
Commissioner.
17.
Removal of goods by a unit in the Free Trade Zone
or by a Hundred per cent. Export-Oriented
undertaking or by a unit in the Special Economic
Zone for Domestic Tariff Area.-
(1)
Where any goods are removed from a unit in a
Free Trade Zone or a hundred per cent. export-
oriented unit or a unit in the Special Economic
Zone, to domestic tariff area, such removal shall
be made under an invoice by following the
procedure specified in rule 11, and on payment
of appropriate duty before removal of goods by
debiting the account current required to be
maintained for this purpose.
(2)
The unit shall maintain in the form specified by
notification by the Board appropriate account
relating to production, description of goods,
quantity removed, and the duty paid.
(3)
The unit shall submit a monthly return in the form
specified by notification by the Board to the
Superintendent of Central Excise, within ten
days from the close of the month to which the
return relates, in respect of the goods removed
to domestic tariff area.
18.
Rebate of duty.- Where any goods are exported, the
Central Government may, by notification, grant
rebate of duty paid on such excisable goods or duty
paid on materials used in the manufacture or
processing of such goods and the rebate shall be
subject to such conditions or limitations, if any, and
fulfillment of such procedure, as may be specified in
the notification.
Explanation .- "Export" includes goods shipped as
provision or stores for use on board a ship
proceeding to a foreign port or supplied to a foreign
going aircraft.
19.Export without payment of duty .-
(1)
Any excisable goods may be exported without
payment of duty from a factory of the producer or
the manufacturer or the warehouse or any other
premises, as may be approved by the
Commissioner.
(2)
Any material may be removed without payment
of duty from a factory of the producer or the
manufacturer or the warehouse or any other
premises, for use in the manufacture or
processing of goods which are exported, as may
be approved by the Commissioner.
(3)
The export under sub-rule (1) or sub-rule (2) shall
be subject to such conditions, safeguards and
procedure as may be specified by notification by
the Board.
20.Warehousing provisions.-
(1)
The Central Government may by notification,
extend the facility of removal of any excisable
goods from the factory of production to a
warehouse, or from one warehouse to another
warehouse without payment of duty.
(2)
The facility under sub-rule (1) shall be available
subject to such conditions, including penalty and
interest, limitations, including limitation with
respect to the period for which the goods may
remain in the warehouse, and safeguards and
procedure, including in the matters relating to
dispatch, movement, receipt, accountal and
disposal of such goods, as may be specified by
the Board.
(3)
The responsibility for payment of duty on the
goods that are removed from the factory of
production to a warehouse or from one
warehouse to another warehouse shall be upon
the consignee.
(4)
If the goods dispatched for warehousing or re-
warehousing are not received in the warehouse,
the responsibility for payment of duty shall be
upon the consignor.
21.
Remission of duty.- Where it is shown to the
satisfaction of the Commissioner that goods have
been lost or destroyed by natural causes or by
unavoidable accident or are claimed by the
manufacturer as unfit for consumption or for
marketing, at any time before removal, he may remit
the duty payable on such goods, subject to such
conditions as may be imposed by him by order in
writing:
Provided that where such duty does not exceed one
thousand rupees, the provisions of this rule shall
have effect as if for the expression "Commissioner"
, the expression " Superintendent of Central Excise"
has been substituted:
Provided further that where such duty exceeds one
thousand rupees but does not exceed two thousand
five hundred rupees, the provisions of this rule shall
have effect as if for the expression "Commissioner"
, the expression " Assistant Commissioner of
Central Excise or the Deputy Commissioner of
Central Excise, as the case may be," has been
substituted:
Provided also that where such duty exceeds two
thousand five hundred rupees but does not exceed
five thousand rupees, the provisions of this rule shall
have effect as if for the expression "Commissioner",
the expression " Joint Commissioner of Central
Excise or Additional Commissioner of Central
Excise, as the case may be, " has been substituted.
22.Access to a registered premises.-
(1)
An officer empowered by the Commissioner in
this behalf shall have access to any premises
registered under these rules for the purpose of
carrying out any scrutiny, verification and checks
as may be necessary to safeguard the interest of
revenue.
(2)
Every assessee shall furnish to the officer
empowered under sub-rule (1), a list in duplicate,
of all the records prepared or maintained by the
assessee for accounting of transactions in
regard to receipt, purchase, manufacture,
storage, sales or delivery of the goods including
inputs and capital goods.
(3)
Every assessee shall, on demand make
available to the officer empowered under sub-
rule (1) or the audit party deputed by the
Commissioner or the Comptroller and Auditor
General of India,-
(i)
the records
maintained or
prepared by him in
terms of sub-rule (2);
(ii)
the cost audit
reports, if any, under
section 233B of the
Companies Act,
1956 ( 1 of 1956);
and
(iii)
the Income-tax audit
report, if any, under
section 44AB of the
Income-tax Act, 1961
( 43 of 1961),
for the scrutiny of the officer or audit party, as the
case may be.
23.
Power to stop and search .- Any Central Excise
Officer, may search any conveyance carrying
excisable goods in respect of which he has reason
to believe that the goods are being carried with the
intention of evading duty.
24.
Power to detain or seize goods.- If a Central Excise
Officer, has reason to believe that any goods, which
are liable to excise duty but no duty has been paid
thereon or the said goods were removed with the
intention of evading the duty payable thereon, the
Central Excise Officer may detain or seize such
goods.
25.Confiscation and penalty.-
(1)
Subject to the provisions of section 11 AC of the
Act, if any producer, manufacturer, registered
person of a warehouse or a registered dealer, -
(a)
removes any
excisable goods in
contravention of any
of the provisions of
these rules or the
notifications issued
under these rules; or
(b)
does not account for
any excisable goods
produced or
manufactured or
stored by him; or
(c)
engages in the
manufacture,
production or storage
of any excisable
goods without having
applied for the
registration
certificate required
under section 6 of the
Act; or
(d)
contravenes any of
the provisions of
these rules or the
notifications issued
under these rules
with intent to evade
payment of duty,-
then, all such goods shall be liable to confiscation
and the producer or manufacturer or registered
person of the warehouse or a registered dealer , as
the case may be, shall be liable to a penalty not
exceeding the duty on the excisable goods in
respect of which any contravention of the nature
referred to in clause (a) or clause (b) or clause (c) or
clause (d) has been committed, or rupees ten
thousand, whichever is greater.
(2)
An order under sub-rule (1) shall be issued by
the Central Excise Officer, following the
principles of natural justice.
26.
Penalty for certain offences.- Any person who
acquires possession of, or is in any way concerned
in transporting, removing, depositing, keeping,
concealing, selling or purchasing, or in any other
manner deals with, any excisable goods which he
knows or has reason to believe are liable to
confiscation under the Act or these rules, shall be
liable to a penalty not exceeding the duty on such
goods or rupees ten thousand, whichever is greater.
27.
General penalty.- A breach of these rules shall,
where no other penalty is provided herein or in the
Act, be punishable with a penalty which may extend
to five thousand rupees and with confiscation of the
goods in respect of which the offence is committed.
28.
Confiscated property to vest in Central
Government.-
(1)
When any goods are confiscated under these
rules, such thing shall thereupon vest in the
Central Government .
(2)
The Central Excise Officer adjudging
confiscation shall take and hold possession of
the things confiscated, and every Officer of
Police, on the requisition of such Central Excise
Officer, shall assist him in taking and holding
such possession.
29.
Disposal of confiscated goods.- Confiscated goods
in respect of which the option of paying a fine in lieu
of confiscation has not been exercised, shall be
sold, destroyed or otherwise disposed of in such
manner as the Commissioner may direct.
30.
Storage charges in respect of goods confiscated
and redeemed.- If the owner of the goods, the
confiscation of which has been adjudged, exercises
his option to pay fine in lieu of confiscation, he may
be required to pay such storage charges as may be
determined by the adjudicating officer.
31.
Power to issue supplementary instructions.- (1) The
Board or the Chief Commissioner or the
Commissioner, may issue written instructions
providing for any incidental or supplemental matters,
consistent with the provisions of the Act and these
rules.
32.Restrictions on removal of goods.-
(1)
Notwithstanding anything contained in these
rules, no goods shall be removed from a factory
or a warehouse between the time appointed for
representation of the Annual Budget or any
Supplementary Budget of the Central
Government in the House of the People or for the
introduction in the House of the People of any
Finance Bill or any Bill for imposition or increase
of any other duty, as the case may be, and 24.00
hours midnight on the day on which such Budget,
Finance Bill or any other Bill, as the case may
be, is presented or introduced, unless,-
(i)
the assessee has
obtained permission
of the Commissioner
under sub-rule (2),
and
(ii)
an application for
such removal in the
form prescribed by
notification by the
Board has been
presented by the
assessee to the
Central Excise
Officer and such an
application has been
acknowledged by
him before 17.00
hours on the working
day immediately
preceding such day:
Provided that no such application for the removal of
goods which may come into existence at any time
after the appointed time shall be acknowledged
unless the terms, conditions and limitations imposed
by the Commissioner in this behalf are complied
with.
Explanation.- For the purposes of this rule, "goods"
include goods which may come into existence at any
time after the appointed time.
(2)
Where an assessee intends to remove goods
from a factory or a warehouse under sub-rule (1),
he may make an application in this behalf in
writing to the Commissioner undertaking to pay
duty at the enhanced rate, if any, that may be
applicable to such goods with effect from the
date immediately following the date on which the
Budget, Finance Bill or any other Bill, as the
case may be, is presented or introduced, and to
comply with such conditions as the
Commissioner may specify and thereupon the
Commissioner may, if he considers it necessary
or expedient in the public interest so to do,
permit the removal of such goods.
33.
Transitional provision.- Any notification, circular,
instruction, standing order, trade notice or other
order issued under the Central Excise (No. 2) Rules,
2001 by the Board, the Chief Commissioner or the
Commissioner of Central Excise, and in force as on
the 28
th
day of February, 2002, shall, to the extent it
is relevant and consistent with these rules, be
deemed to be valid and issued under the
corresponding provisions of these rules.
T. R. Rustagi
Joint Secretary to the Government of India
F. No. 334/1/2002-TRU
