The Gazette of India
EXTRAORDINARY
PART II— Section 3-Sub-section (i)
PUBLISHED BY AUTHORITY
No. 236] NEW DELHI, MONDAY, JULY 23, 1979/SRVANA 1, 1901
Separate paging is given to this Part in order that it may be filed as a separate compilation
938 THE GAZETTE OF INDIA : EXTRAORDINARY [PART I I—S E C. 3(1)] 2. For rule 173-PP of the Central Excise Rules, 1944 the following rules shall be substituted, namely :•—"173-PP. Power to relax provision of this Chapter in respect of excisable goods comprised in Item No. 68 of the First Schedule to the Act.
(1) In relation to the excisable goods comprised in item 68 of the First Schedule to the Act, the provisions of rules 173-B to 173-P shall apply subject to the modifications speci- fied in sub-rules (2) to (5).
(2) The Collector may allow grouping up of the excisable goods comprised in Item No. 68 of the First Schedule to the Act, into such categories as he may, having regard to the number and nature of such goods manufactured by an assessees or class of assessed, specify in this behalf and where any such category has been so specified, the expression excisable goods' hereinafter used in this rule shall, for the purpose of any account (but not the account-current) or any return or any other document required under this rule, mean, unless the context otherwise requires, excisable goods of that cate- gory and no other.
MINISTRY OF FINANCE
(Department of Revenue)
New Delhi, the 23rd July, 1979
NOTIFICATION
CENTRAL EXCISES
G.S.R. 455(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 Excises Rules. 1944. namely :—
,
1. (1) These rules may be called the Central Excise l 8 th Amendment) Rules, 1979,
(2) They shall come into force on the 1st day of August, 1979.
(3) Where an assessee is unable to file a monthly return in the proper Form within seven days of the close of the month the Collector may by general or special order and for reasons to be recorded in writing allow the assessee to file a provisional return at the close of the month nnd file the final return within such time as shall be stipulated by the Collector in the order.
(4) Where an assessee is assessing the goods on the basis of invoice-value as permitted under a notification issued under rule 8, submission of a price-list under rule 173-C shall no1 be necessary.
(5) Where the quantum of duty cannot be determined a! the time ol removal of goods, for any reason, the duty shall be adjusted in such manner and at such time as the CoIIectot may direct by an order in each individual case for reason* to be recorded in writing."
[Notification No. 235/79-CE./F. No. 202/18-M/77-CX. 6] K. D. TAYAL. Under Secy.