REGISTERED No. D-(D)-72
The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 14] NEW DELHI, TUESDAY, JANUARY 21, 1975/MAGHA 1, 1896
Separate paging is given to this Part in order that it may be filed as a separate compilation.
MINISTRY OF FINANCE
(Department of Revenue aud Insurance)
NOTIFICATIONS
CENTRAL EXCISES
New Delhi, the 21st January 1975
G.S.R. 14(E).—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 (Third Amendment) Rules, 1975. 2. In the Central Excise Rules, 1944, for sub-rule (3) of rule 224, the following sub-rules shall be substituted, namely:—
"(3) No excisable goods shall, in excess of the quota determined in the manner provided for in sub-rule (4), be removed lor home consumption from a factory licensed under these rules or from a warehouse during any week in such period not exceeding four weeks in a year as the Central Gov- ernment may, by notification in the official gazette, from time to time specify:
Provided that the Central Government may, if it is satisfied that it is necessary or expedient in public interest so to do, permit, by general or special order, any assessee or class of assessees to remove, subject to such conditions as it may specify, such goods for home consumption in excess of the said quota from toe factory or, as the case may be, from the warehouse.
(4) The quota referred to in sub-rule (3) shall, in a case where excisable goods are liable to duty—
(i) at a rate dependent on the value thereof, be one hundred and twenty per cent of the weekly average value of such goods;
( 6 3)
64 THE GAZETTE OF INDIA EXTRAORDINARY [PART II-"(ii) with reference to the quantity thereof, be one hundred and twenty per cent of the weekly avcrago quantity of such goods,
removed for home consumption from foe factory or, as the case may be, from the warehouse, during the twelve months immediately preceding the month in which the removal of such goods is subject to the provisions of sub-rule (3); and if, in any case the quota is not determinable in the aforesaid manner it shall be determined by the Collector in such manner as 'he may deem fit.
(5) For the purposes of sub-rules (3) and (4)—
(i) the expression "excisable goods' shall include—
(a) goods initially removed from the factory or warehouse for being ware- housed or for being exported under bond, but subsequently diverted for home consumption on payment of duty; and
(b) goods manufactured prior to the imposition, of duty thereon and removed without payment of duty from the factory during the period of twelve months referred to in sub-rule (4);
(ii) the expression 'twelve months' shall mean—
(a) m the case where a factory starts production or manufacture of excisable goods or a warehouse ia established for lodging excisable goods, for the first time during the twelve months preceding the month in which the removal of nuch goods is subject to the provisions of sub-rule (3), t'de number of complete weeks commencing from the date of production or from the date of establishment of the warehouse, as the case may be, and ending on the day before the first day of such month;
fb) in a case where a factory is closed on account of any lockout or strike during the period of twelve months referred to in sub-clause (a), flfty- two weeks less the number of completed weeks of such lockout and strike; and
(c) in any other case, flfty-two weeks."
fNo. 8/75-C.E,]
SEC. 3(0] THE GAZETTE OF INDIA EXTRAORDINARY 65 66 THE GAZETTE OP INDIA EXTRAORDINARY [PART H—Sue. 3(1)]"GAR. 15(E).—In pursuance of sub-rule (3) of rule 224 of the Central Excise Rules, 1944, the Central Government hereby specifies the period commencing from the 1st day of February, 1975 and ending with the 28th day of February, 1975 (both days inclusive) M th" period during which removals of excisable goods for home consumption shall b" snbject to the provisions of that sub-rule.
[No. 9/75] S. D. MOHILE, Under Secy.