This notification amends Rules 47, 49, 53, 54, 57AE, 67, 76, 94, 100F, 100H, 168, 173, 173G, 194  of the Central Excise Rules, 1944. It also deletes some forms, inserts series form 55J, 52AA and RG23-D. It also inserts a new proforma for form RG-23D (Rule 52AA)

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise & Customs

New Delhi, the 30th.June.2000


NO. 44/2000-C.E. (N.T.), dated 30-6-2000.

C.Ex Rules, 1944- amended- private records of assessee acceptable

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, 1944, namely:-


1. These rules may be called the Central Excise (Tenth Amendment) Rules, 2000.

2. They shall come into force on and from the 1st July, 2000.

2. In the Central Excise Rules, 1944,-

(1) In rule 47, sub-rule (4) shall be omitted;

(2) In rule 49, in sub-rule (1), in clause (b), in sub-clause (I), for the words, letters and figures’ in Form RG-1 with the amendment in the said Form RG-1 that for the words “On payment of duty”, the words “Amount of duty payable” had been substituted”, the words and figure, “in daily stock account maintained under rule 53” shall be substituted

(3) In rule 53,-

1. in sub-rule (1),-

1. the words ” in such Form as the Commissioner may in any particular case or class of cases allow,” shall be omitted;

2. in clause (e), for the words “quantity removed, after payment of duty,” the words “quantity and value, of goods removed on which duty is required to be paid” shall be substituted;

3. in clause (f), for the words “quantity delivered,” the words “quantity and value of goods delivered” shall be substituted.

4. in clause (g), for the words “amount of such duty”, the words “amount of such duty paid or payable, as the case may be” shall be substituted;

5. under the heading “DECLARATION”, the words and figures “read with rule 226” shall be omitted;

1. sub-rule (3) shall be omitted;

(4) in rule 54, for the words “Within five days” the words “Within ten days” shall be substituted;

(5) in rule 57AE, in sub-rule (4), for the words “within five days”, the words “within ten days” shall be substituted;

(6) for rule 67, the following rule shall be substituted, namely:-

67. Manufacturer to keep account of Central Excise Stamps purchased and used.- (1) The manufacturer shall maintain an account of quantity and value of-

1. receipts of Central Excise Stamps purchased for cash and on credit;

2. Central Excise Stamps affixed on boxes or booklets;

3. Central Excise Stamps damaged and handed over to the proper officer, and

4. Central Excise Stamps lost in the process or not otherwise accounted for.

(2) The manufacturer shall submit to the proper officer monthly returns in the proper Form before the tenth day of the month following that to which the return relates.

(7) In rule, 76, for the words “shall be entered in a separate register in the proper Form” the words and figures “shall be entered in daily stock account maintained un

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