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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)

NOTIFICATION
No. 8/2011-Central Excise (N.T.)
New Delhi, the 24
th
March, 2011

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. (a) These rules may be called the Central Excise (Second Amendment) Rules, 2011.
(b) They shall come into force on the date of their publication in the Official Gazette.

2. In the Central Excise Rules, 2002,—

(i) in rule 12, in sub-rule (i), after the fifth 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. 1/2011-
Central Excise, dated the 1
st
March, 2011, published in the Gazette of India,
Extraordinary, Part-II, section 3, sub-section (i) vide number G.S.R. 116(E) dated the
1
st
March, 2011 and does not manufacture any other excisable goods other than those
specified in the said notification, he shall file a quarterly return in the form specified
by notification by the Board, of production and removal of goods and other relevant
particulars, within ten days after the close of the quarter to which the return relates‖

(ii) in rule 12AA, in sub-rule (1), for the words and figures ―jewellery falling under
heading 7113‖ the words and figures ―jewellery or other articles of precious metals
falling under heading 7113 or 7114 as the case may be‖ shall be substituted.

[F. No. B-1/3/2011 –TRU]

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

Note: The principal rules were published in the Gazette of India vide notification No. 4/2002-
Central Excise (N.T.), dated the 1st March, 2002, vide GSR 143 (E) dated the 1
st
March, 2002,
and were last amended by notification No. 4/2011-Central Excise (N.T.), dated the 1
st
March,
2011, vide G.S.R. 135 (E) dated the 1
st
March, 2011.
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