Download Document

English
8
th
January, 2004
Notification No. 1/2004-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. (1) These rules may be called the Central Excise (Amendment) Rules, 2004.
(2) They shall come into force on the 9
th
day of January, 2004.
2. In the Central Excise Rules, 2002, after rule 16A, the following rules shall be inserted namely :-
'16B. Special procedure for removal of semi-finished goods for certain purposes.- The Commissioner of Central Excise may
by special order and subject to conditions as may be specified by the Commissioner of Central Excise, permit a manufacturer
to remove excisable goods which are in the nature of semi-finished goods, for carrying out certain manufacturing processes, to
some other premises and to bring back such goods to his factory, without payment of duty, or to some other registered
premises and allow these goods to be removed on payment of duty or without payment of duty for export from such other
registered premises. 16C. Special procedure for removal of excisable goods for carrying out tests.- The Commissioner of
Central Excise may, by special order and subject to such conditions as may be specified by the Commissioner of Central
Excise, permit a manufacturer to remove excisable goods manufactured in his factory for carrying out tests to some other
premises and to bring back such goods to his factory, without payment of duty, or to some other registered premises and allow
these goods to be removed on payment of duty, or without payment of duty for export from such other registered premises:
Provided that this rule shall not apply to the goods known as "prototypes" which are sent out for trial or development test.'.
Neerav Kumar Mallick
Under Secretary To The Government Of India
F.No.201/102/2003-CX.6
Footnote : The principal rules were published in the Gazette of India vide notification no.4/2002-CE(N.T.) dated 1
st
March,
2002 [GSR 143(E) dated the 1
st
March, 2002] and were last amended vide notification no.69/2003-CE(N.T.) the 15
th
September, 2003 [GSR 742(E) dated 15
th
September, 2003].
notifications no 01 2004 ce n t | iKargos