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22
nd
of February, 2002
Notification No.2/2002-Central Excise (N.T.)
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 (No.2) Rules, 2001, namely:-
1.(1) These rules may be called the Central Excise (No.2) Amendment Rules, 2002.
(2) They shall come into force on the date of their publication in the Official Gazette.
2.
In the Central Excise (No.2) Rules, 2001, after rule 30, the following rule shall be inserted,
namely: -
"30A . 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 presentation of the Annual Budget or any Supplementary Budget of the
Central Government in the House of the People to Parliament 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 2400 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 proper form has been
presented by the assessee to the
Central Excise Officer and such an
application has been
acknowledged by him before 1700
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.".
M.G.Thamizh Valavan
Under Secretary to Government of India
F.No.201/18/2002 CX 6
Footnote.-
The principal rules were published in the Gazette of India, Extraordinary vide GSR. 444(E), dated the 21
st
June, 2001 and
subsequently amended vide GSR No.493(E), dated 28
th
June, 2001.
notifications no 02 2002 ce n t | iKargos