22nd of February, 2002

Notification No. 2/2002-Central Excise (N.T.)

In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Central Excise (No.2) Rules, 2001, namely:-

1. (1) These rules may be called the Central Excise (No.2) Amendment Rules, 2002.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Central Excise (No.2) Rules, 2001, after rule 30, the following rule shall be inserted, namely: –
“30A. Restrictions on removal of goods – (1) Notwithstanding anything contained in these rules, no goods shall be removed from a factory or a warehouse between the time appointed for presentation of the Annual Budget or any Supplementary Budget of the Central Government in the House of the People to Parliament or for the introduction in the House of the People of any Finance Bill or any Bill for imposition or increase of any other duty, as the case may be, and 2400 hours midnight on the day on which such Budget, Finance Bill or any other Bill, as the case may be, is presented or introduced, unless, –

(i)

the assessee has obtained permission of the Commissioner under sub-rule (2), and

(ii)

an application for such removal in the proper form has been presented by the assessee to the Central Excise Officer and such an application has been acknowledged by him before 1700 hours on the working day immediately preceding such day:
Provided that no such application for the removal of goods which may come into existence at any time after the appointed time shall be acknowledged unless the terms, conditions and limitations imposed by the Commissioner in this behalf are complied with.
Explanation. – For the purposes of this rule, “goods” include goods which may come into existence at any time after the appointed time.
(2)           Where an assessee intends to remove goods from a factory or a warehouse under sub-rule (1), he may make an application in this behalf in writing to the Commissioner undertaking to pay duty at the enhanced rate, if any, that may be applicable to such goods with effect from the date immediately following the date on which the Budget, Finance Bill or any other Bill, as the case may be, is presented or introduced, and to comply with such conditions as the Commissioner may specify and thereupon the Commissioner may, if he considers it necessary or expedient in the public interest so to do, permit the removal of such goods.”.

M.G.Thamizh Valavan
Under Secretary to Government of India

F.No.201/18/2002 CX 6

Footnote.-

The principal rules were published in the Gazette of India, Extraordinary vide GSR. 444(E), dated the 21st June, 2001 and subsequently amended vide GSR No.493(E), dated 28th June, 2001.

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