The Gazette of India
EXTRAORDINARY
P A RT II—Section 3 -Sub-Section (i)
PUBLISHED BY AUTHORITY
No 22] NEW DELHI, TUESDAY, JANUARY 10,1978/PAUSA 20, 1899
(53)
174 GI/77
54 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]MINISTRY OF FINANCE
(Department of Revenue)
NOT1HCATION
New Delhi, Iho ]0(h January, 1978
CENTRAL EXCISES
G.S.R. 27(E).—In exercise oi" the powers conferred by section 37 of the Ceniral Excises and Salt Act, 1944 (1 of 1944), the Central Government here- by makes the following rules luriher to amend the Central Excises Rules, 1944, >.• i .v tmmely :-— 1. (i) 'these rules muy be called the Central Excise (Amendment) Rules,
1978.
(ii) They shall come into force on the date of their publication in the
Official Gazette.
2. In rule 56A of the Central Excise Ruks, 1944, in sub-iule (3), in clause (via), aftej sub-clause (b), the following sub-clause shall be inserted, namely :-—
"(c) The ciedit of auxiliary duties of excise allowed in respect of any mateiial or component parts and lying unutilised rmmed'iately be- fore the commencement of the Central Excise (Amendment) Rules. 1978 in the account of the manufacturer ns a result of disconti- nuance of the said duties of excise under the Finance (No. 2) Act, 1977 (29 of 1977), may be utilised after such commencement towards payment of duty on any finished excisable goods for the manufacture of which such material or component parts were per- mitted (o be brought into the factory under sub-rule (2)."
[No. 4/78-C.E. F. No. 211/4(M)/7fr-CX 6] K. D. TAYAL, Under Secy.