New Delhi dated the February 8, 2007
Notification No. 3/2007 – 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 (Amendment) Rules, 2007.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Central Excise Rules, 2002, in rule 12, in sub-rule (1), before the existing proviso, the following proviso shall be inserted, namely:-
“Provided that an assessee, manufacturing pan masala falling under tariff item 2106 90 20 or pan masala containing tobacco falling under tariff item 2403 99 90, shall also file, along with the return, for the month to which the said return relates, a statement summarizing,-
(i) the purchase invoices for the month with the names and addresses of the suppliers of betel nut, tobacco and packing material along with the quantity of the said goods purchased; and
(ii) the sales invoices for the month with the names and addresses of the buyers, description, quantity and value of goods sold by the assessee.
Explanation: When the goods are not sold from the factory, the address of the premises to which the goods are dispatched from the factory shall also be provided”.
Under Secretary to the Government of India.
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, vide GSR 143 (E) dated the 1 st March, 2002, and were last amended vide notification No.30/2006-Central Excise (N.T.), dated the 30th December, 2006, vide GSR 780(E) dated the 30th December, 2006.