CBIC amends Rule 18 and Rule 19 of Central Excise Rules, 2017 – Rule 18 is related to Rebate of duty and rule 19 is related to Export without payment of duty: Notification No. 01/2024-Central Excise (N.T.) | Dated: 3rd December, 2024
The Ministry of Finance, through Notification No. 01/2024-Central Excise (N.T.) dated 3rd December 2024, has amended the Central Excise Rules, 2017. Exercising powers under Section 37 of the Central Excise Act, 1944, the government has omitted the first proviso in Rule 18 and the proviso in Rule 19 of the Rules. These amendments streamline provisions under the existing framework. The notification, titled the Central Excise (Amendment) Rules, 2024, comes into effect immediately.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 01/2024-Central Excise (N.T.) | Dated: 3rd December, 2024
G.S.R. 745(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 to amend the Central Excise Rules, 2017, namely: –
1. Short title and commencement –
(1) These rules may be called the Central Excise (Amendment) Rules, 2024.
(2) This notification shall come into force with immediate effect.
2. In the Central Excise Rules, 2017 (hereinafter referred to as the said Rules), in rule 18, before the explanation, the first proviso shall be omitted;
3. In the said Rules, in rule 19, the proviso shall be omitted.
[F. No. 354/15/2022-TRU]
AMREETA TITUS, Dy. Secy.
