3 •

MINISTRY OF FINANCE

(Department of Revenue)

NOTIFICATION

New Delhi, the 2nd February, 2001

No. 2/20«U-Central Excise (N.T.)

G. S. R. 66(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, 1944, except as respects things done or omitted to be

done before such amendment, namely:-

1. (1) These rules may be called the Central Excise (Second Amendment) Rules, 2001.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Central Excise Rules, 1944 (hereinafter referred to as said Rules), in rule 2,

after clause (1), the following clauses shall be inserted, namely: -

'(la) ''appointed date'" mentis the date appointed for presentation of the Annual or any

Supplementary Budget of the Central Government to Parliament or for the

introduction in the House of People of any Finance Bill or any Bill for imposition or

increase of any duty, as the case may be."

(lb) "appointed time" means the time appointed for presentation of the Annual or any

Supplementary Budget of the Central Government to Parliament or for the

introduction in the House of People of any Finance Bill or any Bill for imposition or

increase of any duty, as the case may be.'.

3. For rule 100G of the said Rules, the following rule shall be substituted, namely: -

"100G. Restrictions on removal of goods. - (1) No excisable goods shall be

removed from a factory in a free trade zone or from hundred per cent export-oriented

undertaking, to any place in India outside such zone or outside the premises of such

undertaking, as the case may be, between appointed time to 12.00 (midnight) on the

appointed date unless, -

(1)

the assessee has obtained permission of the Commissioner under sub-rule

(2) of this rule; and

(ii)

an application for such removal in the Form A.R.I-A specified in

Appendix-I to these rules, has been presented by the assessee to the proper officer

and such an application has been acknowledged by the proper officer before 5.00

P.M. on the working day immediately preceding the appointed date:

Provided that no such application for the removal of goods which may come

into existence at any time after the appointed time shall be acknowledged under

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—SEC, 3(i)j

this clause unless the terms, conditions and limitations imposed by the

Commissioner in this behalf are complied with,

(2) Where an assessee intends to remove goods from a factory or warehouse under

sub-rule (1), he may make an application in this behalf in writing to the

Commissioner undertaking to pay duty at the enhanced rate, if any, that may be

applicable to such goods with effect from the date immediately following the

appointed dale and to comply with such conditions as the Commissioner may specify

and thereupon the Commissioner may, if he considers it necessary or expedient in the

public interest so to do, permit the removal of such goods.

Explanation. - For the purposes of this rule, "goods" include goods which may come

into existence at any time after the appointed time.".

4. In rule 400H of the said Rules, for the words, figures and letters "rules 223 A, 223B,

224, 228 and 229", occurring at both sub-rules (1) and (2), the words, figures and

letter "rules 223A, 224, 228 and 229" shall respectively be substituted.

5. For clause (iv) of sub-rule (2) of rule 173G of the said Rules, the following clause

shall be substituted, namely: -

"(iv) in respect of removal of any excisable goods between appointed time and 12.00

(midnight) on the appointed date, the provisions of sub-rule (1) of rule 224 shall

apply;".

6. Rule 223B of the said Rules shall be omitted.

7. In rule 224 of the said Rules, -

(1) for sub-rule (2), the following sub-rule and Explanation shall be substituted,

namely: -

"(2) Notwithstanding anything contained in these rules, no goods shall be

removed fiom a factory or warehouse between appointed time and 12.00 (midnight)

on the appointed date unless, -

(i)

the assessee has obtained permission of the Commissioner under sub-rule

(2A) of this rule.

(ii) an application for such removal in the Form A.R.I specified in Appendix-1

to these rules has been presented by the assessee to the proper officer and such

an application has been acknowledged by the proper officer before 5.00 P.M. on

the working day immediately preceding the appointed date:

Provided that no such application for the removal of goods which may come

into existence at any time after the appointed time shall be acknowledged under

this clause unless the terms, coirliticMis and limitations imposed by the

Commissioner in this behalf ait empf'^' with;

Explanation. - For the purposes of this sub-rule and sub-rule (2A), "goods" include

goods which may come into existence at any time after the appointed time.";

(2) For sub-rule (2A), the following shall be substituted, namely: -

"(2A) Where an assessee intends to remove goods from a factory or

warehouse under sub-rule (2), he may make an application in this behalf in

writing to the Commissioner undertaking to pay duty at the enhanced rate, if any,

that may be applicable to such goods with effect from the date immediately

following the appointed date and to comply with such conditions as the

Commissioner may specify and thereupon the Commissioner may, if he considers

it necessary or expedient in the public interest so to do, permit the removal of

such goods.".

[F No 201/01/2001-CX. 6]

P. K. S1NHA, Under Secy.

Note: j h e principai r ui e s w e r e published in the Gazette of India vide notification

No.IV D-CE, dated the 28th February, 1944 and subsequently amended by

Ministry of Finance(Department of Revenue) notification No. 1/2001-CE (N.T.)

dated 11^th January, 2001 under GSR 17 (E) 11^th January, 2001.

Printed by the Manager. Govt of India Press, Ring Road. Mdyupuri. New Delhi-110064

Mid Published by the Controller of Publications. Dulhi-110054.