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REGISTERED No. D-(D)-72

The Gazette of India

EXTRAORDINARY

PART II—Section 3—Sub-section (i)

PUBLISHED BY AUTHORITY

No. 91] NEW DELHI, FRIDAY, MARCH 25, I977/CHAITRA 4, 1899

Separate paging is given to this Part in order that it may be filed

as a separate compilation

DEPARTMENT OF REVENUE AND BANKING

(Revenue Wing)

NOTIFICATION

CENTRAL EXCISES

New Delhi, the 25th March, 1977

G.S.R. 128(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 (1) These rules may be called the Central Excise (Sixth Amendment) Rules, 1977. (2) They shall come into force on the 1st day of April, 1977.

2, In the Central Excise Rules, 1944,—

(a) In rule 2, after clause (xiv), the following clause shall be inserted namely,—

(xiva) "treasury" means a treasury of the Central Excise Department—

(A) and includes—

(i) the Reserve Bank of India constituted under the Reserve Bank of India Act, 1934 (2 of 1934),

(11) the State Bank of India constituted under the State Bank of India Act, 1955 (23 of 1955),

(489)

(iii) a subsidiary bank as defined in the State Bank of India (Subsidiary Banks) Act, 1959 (38 of 1959),

(iv) a corresponding new bank specified in the First Schedule to the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970 (5 of 1970);

nominated in this behalf by the Central Government for anv particular area for the collection and accounting of duty and other charges payable under the Act and these rules;

(B) but does not include a District Revenue Treasury or a Sub Trea- sury;";

(b) for rule 63, the following rule shall be substituted, namely —

"65. Procurement of banderols (0 All banderols shall be procured from d District Revenue Treasury or a Sub-Treasury

(2)(1) A licensee wishing to obtain banderols shall submit to the treasury a challan m qulntupllcate for the amount to be paid, specifying on the reverse the number ana class of banderols required, together with their price The treasury shall accept the amount specified in the challan and shall return the duplicate, triplicate and quintuphcate copies of the receipted challan to the licensee.

(n) The licensee shall present duplicate and quintuphcate copies of the challan to the proper officer who, after satisfying himself about the correctness of the amount remitted, shall return the quintuphcate to the assessee with an endorsement to the District Revenue Treasury Officer or the Sub-Treasury Officer to issue appropriate number of banderols. The licensee shall present quintupUcate copy with such endorsement to the District Revenue Treasury Officer or Sub-Treasury Officer, who shall thereafter supply the banderols to the licensee

(3) A licensee wishing to obtain banderols on credit shall execute a trust receipt and a bond in the proper Form with such surety or sufflcie.it security as the Collector may require

(4) When the provisions of sub-rule (3) have been complied with, the proper officer shall, after due enquiry, authorise the issue of banderols on credit to the licensee and shall communicate to the District Revenue Treasury Officer or Sub- Treasury Officer concerned and to the officer at the factory full particulars of the security deposited and the extent of credit granted The number of banderols to be supplied at a time shall not exceed the average out-turn of the factory for a number of days, not exceeding ten, to be fixed by the Collector¹

Provided that the total pricp of unused banderols in balance with the licensee and of those indented for shall not exceed the amount of security furnished by the licensee.

(3) A licensee authorised to obtain banderols on credit shall for each supply submit to the proper officer a requisition in quadruplicate in the proper Form If satisfied that the details stated in the requisition are correct the officer shall retain the triplicate for his own record and send the original, duplicate and quadruplicate to the District Revenue Treasury Officer or Sub-Treasury Officer concerned, who shall retain the original in his office, issue the number of banderols required, return the duplicate, duly endorsed to the proper officer and send the quadruplicate copy to the Chief Accounts Officer of the Collectorate

(6) A licensee claiming assessment of the matches produced m his factory m accordance with the notification issued under rule 8 shall, at the time of purchasing banderols, present to the District Revenue Treasury Officer or Sub-Treasury Officer a challan or R QI duly countersigned by the proper officer The prosper officer shall certify that duty has been calculated on the matches at the appropriate rate ";

(c) in sub-rule- (1) of rule 173-G—(1) for the words and brackets "or where so permitted by the Collector, whether generally or for the specific duration of a situation arising out of a bank strike and subject to such terrng and conditions as he may specify by sending (by registered P⁰S1 or by a messenger), a cheque or letter of authority for the requisite amount to the Chief Accounts Officer of the Collector, so as to keep the balance, In such account current (including the' amount of the cheque sent to the Chief Accounts Officer of the Collector, by registered post or by a messenger, pending encashment of the cheque)" the words "so as to keep the balances, In such account current" shall be substitute^; (3) in the first proviso, clause (V) Shall oe omitted;

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(d) in sub-rule (5) of rule 173-PP, the wards "or, where so permitted by the Collector and subject such terms and conditions as he may specify, by sending by registered post or by a messenger a cheque or letter of authority for the requisite amount to the Chief Accounts Officer of the Collector" shall be omitted;

(e) m sub-rule (2) of rule 179—(1) the words "by affixing to the application referred to in sub-rule (1) Central Excise Revenue Stamp of amount equivalent to such fee" shall be omitted; (2) in the proviso, the words "by affixing thereon the Central Excise Revenue Stamp" shall be omitted;

(f) in rule 192, for the words "Where, for this purpose, it is necessary for the applicant to obtain an Excise Licence, he shall submit the requisite Excise Revenue Stamps and shall then be granted a licence in the proper Form", the words "Where, for this purpose, it is necessary for the applicant to obtain an Excise Licence, he shall submit the requisite application alonfi with the proof for payment of licence fee and shall then be granted a licence in the proper Form" shall be substituted;

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(g) In rule 224-A in the first proviso, the words "either in cash or in the

shape of Central Excise Revenue Stamps" shall be omitted, (h) in rule 224-B the words "either in cash or In the shape of Central Excise Revenue Stamps" shall be omitted.

[No. 41/77-CE—F. No. 205/1 (M)/77-CX. 6]

KRISHNA KANT, Under Secy.

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PRINTED BY THB GENERAL MANAGER, GOVERNMENT OF INDIA PRESS, MINTO ROA>, mw vsLsa ANT> tuaucaHED BY THE CONTROLLER or PUBLICATIONS, DELHC, 1977