Government of India
Ministry of Finance, Department of Revenue
Central Board of Excise & Customs, New Delhi
Subject: Amendment of Rule 173 H by notification No. 8/96-CE (NT) dated 20.3.96 and further amended by notification No. 61/97-CE(NT) dated 11.12.97-Regarding.
I am directed to refer to the notification No. 61/97-CE(NT) dated 11.12.97 whereby, inter alia, sub-rule (3) and sub-rule (4) of Rule 173H have been amended. Now, it is provided that under sub-rule (3), the Chief Commissioner will grant permission by special or general order and subject to such conditions and limitations as may be specified by him. A consequent amendment has been made in sub-rule (4) also. In view of the above, Boards Circular No. 193/27/96-CX dated 27.3.96 from F.No. 212/14/94-CX. 6 is rescinded.