The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub section (i)
PUBLISHED BY AUTHORITY
No. 58] NEW DELHI, SATURDAY, FEBRUARY 20, 1982/PHALGUNA 1, 1903 Separate paging is given to this Part in order that it may be filed as a separate compilation
166 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)JMINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 20th February, 1982
No. 20/82-CENTRAL EXCISES
G.S.R. 74{E).—In exercise of the powers conferred by section 37 of the Centra) Excises and Salt Act, 1944 (I of 1944), the Central Government hereby makes the following rules further to ' amend the Central Excine Rules, 1944, namely :•—
1. (1) These rules may be called the Central Excise (4th Amendment) Rule*, 1982.
(2) They shall come into fore* on the date of their publication in the Official Gazette.
2. In rule 9 of the Central Excise Rules, 1944 (hereinafter referred to as the said rules), the following Explanation shall be inserted at the end, namely :—
"Explanation.—For the purposes of this rule, excisable goods produced, cured or manufactured in any place and consumed or utilised—
(ii) for the manufacture of any other commodity,
whether in a continuous process or otherwise, in such place or any premises appurtenant thereto, specified by the Collector undgr sub-rule (1), shall be deemed to have been removed from such place or premises immediately before such consumption or' utilisation.".
3. In rule 4y of the said rules, the following Explanation shall be inserted at th" end, namely :—
"Explanation.—For the purposes of this rule, excisable goods made in a factory and consumed or utilised--
(i) as such or After subjection to any process or processes ; or
(ii> for the manufacture of any- other commodity,
whether in a continuous process or otherwise, in such factory or place or premises specified under rule 9 or store-room or other place of storage app- roved by the Collector under rule 47, shall be deemed to have been issued dut of, or removed frbm. such factory, place, premise^ store-room or other place of storage, as the case may be, imme- diately before such consumption or utilisation.".
[R No. 202/20/82-CX. 6]
R. SHARMA, Undor Secy.