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17
th
April, 2003.
Notification No. 37/2003 - 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 to amend the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of
Excisable Goods) Rules, 2001, namely:-
1.(1)
These rules may be called the Central Excise (Removal of Goods at Concessional Rate of
Duty for Manufacture of Excisable Goods) (Amendment) Rules, 2003.
(2) They shall come into force from the date of their publication in the official Gazette.
2.
In the Central Excise (Removal
of Goods at Concessional
Rate of Duty for Manufacture of
Excisable Goods) Rules,
2001, in rule 6, -
(i) before the Explanation , the following proviso shall be inserted, namely:-
" Provided that if the subject goods on receipt are found to be defective or damaged or
unsuitable or surplus to the needs of the manufacturer, he may return the subject goods to the
original manufacturer of the goods from whom he had obtained these and every such
returned goods shall be added to the non-duty paid stock of the manufacturer of the subject
goods and dealt with accordingly.";
(ii)
in the Explanation , for the words 'during transport from the place of procurement to the
manufacturer's premises', the words 'during transport from the place of procurement to the
manufacturer's premises or from the manufacturer's premises to the place of procurement',
shall be substituted.
Vijay Mohan Jain
Under Secretary to the Government of India
F.No.201/23/2001-CX 6
Note: The principal rules were published in the Gazette of India vide notification No. 34/2001-CE (NT) dated the 21
st
June,
2001[G.S.R. 448(E) dated the 21
st
June, 2001].
notifications no 37 2003 ce n t | iKargos