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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)

New Delhi, dated the 17
th
March, 2012

Notification No. 8/2012-Central Excise

G.S.R. (E) - In exercise of the powers conferred by sub-section (1) of section 5A of the Central
Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the
public interest so to do, hereby makes the following amendment in the notification of the
Government of India in the Ministry of Finance (Department of Revenue), No. 31/2011-Central
Excise, dated the 24
th
March, 2011, published in the Gazette of India Extraordinary, Part II, Section
3, Sub-section (i), vide number G.S.R. 243 (E), dated the 24
th
March, 2011, namely:-

In the said notification,-
(i) in the opening paragraph, for the words “the same premises or factory”, the words “any
registered premises or factory of the same manufacturer or brand owner” shall be
substituted;
(ii) in the Proviso, in condition (iv), for the words “preceding financial year”, the following shall be
substituted, namely:-
“preceding year; and
(v) such goods are returned to the said registered premises or factory within a period of one
year from the initial removal.
Provided further that such returned goods after being re-conditioned, refinished, repacked or
subjected to any other process shall be removed by the manufacturer or brand owner based on self
certification that such goods are duty paid goods:

Provided also that for the purposes of computing the aggregate value of clearances not
exceeding 10% referred to in condition (iv) ,-
(a) the value of clearances shall be calculated separately in respect of each registered factory
or premise ;
(b) the value of clearances of goods cleared under the provisions of rule 16 of the Central
Excise Rules, 2002 shall be excluded.”.


[F.No. 334/1/2012-TRU]




(Sanjeev Kumar Singh)
Under Secretary to the Government of India

Note.- The principal notification No. 31/2011-Central Excise, dated the 24
th
March, 2011, was
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 243 (E), dated the 24
th
March, 2011, which has not been amended so far.
notifications no 08 2012 ce | iKargos