28th December, 2006
Notification No. 26/2006-CENTRAL EXCISE (N.T.)
G.S.R. (E). 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 Rules, 2002, namely:-
1.(1) These rules may be called the Central Excise (Third Amendment) Rules, 2006.Online GST Certification Course by TaxGuru & MSME- Click here to Join
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Central Excise Rules, 2002, for rule 16C, the following rule, shall be substituted, namely:-
“16C.- Special procedure for removal of excisable goods for carrying out certain processes.- The Commissioner of Central Excise may, by special order and subject to such conditions as may be specified by him, permit a manufacturer to remove excisable goods manufactured in his factory, without payment of duty, for carrying out tests or any other process not amounting to manufacture, to any other premises, whether or not registered, and after carrying out such tests or any such other process may allow,-
(a) bringing back such goods to the said factory without payment of duty, for subsequent clearance for home consumption or export, as the case may be, or
(b)removal of such goods from the said other premises, for home consumption on payment of duty leviable thereon or without payment of duty for export, as the case may be:
Provided that this rule shall not apply to the goods known as “prototypes” which are sent out for trial or development test.”.
Note: The principal rules were published in the Gazette of India vide notification No. 4/2002-Central Excise (N.T.), dated the 1st March, 2002,[ GSR 143 (E), dated the 1st March, 2002], and were last amended vide notification No.18/2006-Central Excise (N.T.), dated the 30th September, 2006, vide [GSR 607(E), dated the 30th September, 2006].