(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.3 / 2008 - Central Excise (N.T.)
New Delhi, dated the 18
th
January, 2008
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 10
th
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 10
th
June, 2003 or No. 50/2003-Central Excise,
dated the 10
th
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 10
th
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 31
st
day of December, 2007, such return shall be submitted by the 20
th
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 1
st
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 14
th
September, 2007.