Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 100/2016- Customs (N.T.)
New Delhi, the 14th July, 2016
G.S.R. (E).- In exercise of the powers conferred by section 156 of the Customs Act, 1962 (52 of 1962), the Central Government hereby makes the following rules further to amend the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2016, namely:-
1. Short title and commencement.–
(1) These rules may be called the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Second (Amendment) Rules, 2016.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2016, (hereinafter referred to as the said rules) in rule 2, after sub-rule (3), the following sub-rule shall be inserted, namely:-
“(4) These rules shall also apply mutatis mutandis to a service provider and any reference to the expressions manufacture, manufacturer, excise duty and factory in these rules shall be construed as service, service provider, service tax and registered premises respectively of a service provider referred to in chapter V of the Finance Act, 1994 (32 of 1994) and the rules made thereunder.” ,
3. In the said rules, in rule 5, in sub-rule (2) after the word, “surety”, the words, “or security’ shall be inserted;
4. In the said rules, in rule 7, for the word, “three”, wherever it occurs, the word, “six” shall be substituted.