The Gazette of Endia
EXTRAORDINARY
PART II - Section 3 - Sub - section ( i )
PUBLISHED BY AUTHORITY
No. 6]
NEW DELHI , TUESDAY , JANUARY 8 , 1963/ PAUSA 18 , 1884
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
CENTRAL EXCISES
New Delhi , the 8th January 1963
G.S.R. 58. In exercise of the powers conferred by section 37 of the Central Excises and Salt Act, 1944 ( 1 of 1944 ) , the Central Government hereby makes the following rules further to amend the Central Excise Rules , 1944 , namely : -
1. These rules may be called the Central Excise ( Second Amendment ) Rules , 1963 .
2. In the Central Excise Rules , 1944 , to sub - rule ( 2 ) of rule 56A , the following proviso shall be added , namely :-
"Provided that no credit of duty shall be allowed in respect of any material or component part used in the manufacture of finished excisable gcods unless-
( a) duty has been paid for such material or component part under the same item or sub - item and at the same rate as is appropriate to the finished excisable goods ; or
(b ) remission or adjustment of duty paid for such material or component part has been specifically sanctioned by the Central Government" .
[No. 4/63 . ]
B. N. BANERJI , Jt . Secy .
( II )
PRINTED IN INDIA BY THE GENERAL MANAGER , GOVERNMENT OF INDIA PRESS , NEW DELHI AND PUBLISHED BY THE MANAGER OF PUBLICATIONS , DELHI , 1963