The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 407] NEW DELHI, FRIDAY, DECEMBER 23,1977/PAUSA 2,1899
Separate paging is given to this Part in order that it may be filed
as a separate compilation
MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION
CENTRAL EXCISES New Delhi, the 23rd December 1977
G S.R 772 (E).—In exercise of the powers conferred by section 37 of the Cen- tral Excise 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 Those rules may be called the Central Excise (29th Amendment) Rules, 1977,
2 In the Central Excise Rules, 1944, in rule 173-M after sub-rule (1), the follow- ing sub-rule shall be inserted namely —
"(1A) The Collector may also allow manufactured excisable goods cleared for export in bond, but not exported for any reasons, to be returned to the same factor} for storage purposes
Provided that —
(1) The conditions specified under item (1) and (ii) of the proviso to sub-rule (1) are observed,
-(11) such goods , are stored separately and mode available for inspection by the proper officer, if so required by him;
(iii) a separate account of the returned goods is kept in the production account "
[No. 361/77-C. E]
2420 THE GAZETTE OF INDIA EXTRAORDINARY PART I I ~ S E C. 3(1)