New Delhi, the 25th January, 2008
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 (Second Amendment) Rules, 2008.
(2) They shall come into force from the date of their publication in the Official Gazette.
2. In the Central Excise Rules, 2002 in rule 11, after sub-rule (2), the following proviso shall be inserted, namely:-
“Provided that in case of a proprietary concern or a business owned by Hindu Undivided Family, the name of the proprietor or Hindu Undivided Family, as the case may be, shall also be mentioned in the invoice.”
Under Secretary to the Government of India
Note: The principal rules were published in the Gazette of India Extraordinary, vide notification No. 4/2002-Central Excise (N.T.), dated the 1st March, 2002, vide G.S.R. 143 (E) dated the 1st March, 2002, and were last amended vide notification No. 3/2008-Central Excise (N.T.), dated the 18th January 2008, vide G.S.R. 40(E) dated the 18th January 2008.