Notification No. 32/2011-Central Excise (N.T.)
New Delhi, dated, 30th December, 2011
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. Short title and commencement.- (1) These rules may be called the Central Excise (Fifth Amendment) Rules, 2011.
(2) They shall come into force on the 31st day of January, 2012.Online GST Certification Course by TaxGuru & MSME- Click here to Join
2. In the Central Excise Rules, 2002, in rule 12, in sub-rule (1),-
(i) the second proviso shall be omitted;
(ii) in the third proviso for the words “Provided also that”, the words “Provided further that” shall be substituted;
Under Secretary to the Government of India
Note.- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated 1st March, 2002, 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, by Notification No. 21/2011- Central Excise (N.T), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 677 (E), dated 14th September, 2011.