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6th September, 2004
Notification No.18/2004-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 Rules, 2002, namely:-
1. ( i ) These rules may be called the Central Excise ( Third Amendment ) Rules, 2004.
(ii) They shall come into force on the date of their publication in the Official Gazette.
2. In the Central Excise Rules 2002, in rule 17,-
(a) for the marginal heading, the following marginal heading shall be substituted, namely:-
"Removal of goods by a hundred per cent. export-oriented undertaking for domestic tariff area -";
(b) for sub-rule (1), the following sub-rule shall be substituted, namely:-
" ( 1) Where any goods are removed from a hundred per cent. export-oriented undertaking 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 or by utilizing the CENVAT
credit.".
F . No. 305/70/2004-FTT (Pt. II)
V. KEZO
Under Secretary to the Government of India
Note: The principal rules were published in the Gazette of India vide notification No. 4/2002-CE ( NT), dated 1
st
March, 2002
[GSR 143(E), dated the 1
st
March, 2002 ]and was last amended by notification No. 11/2004-Central Excise (N.T), dated the 9
th
July, 2004 [GSR 428( E), dated the 9
th
July, 2004].
notifications no 18 2004 ce n t | iKargos