This notification omits Rule 223B and simplifies Budget day procedures

2nd February, 2001

Notification No.2/2001 – Central Excise (N.T)

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, except as respects things done or omitted to be done before such amendment, namely:-

(1) These rules may be called the Central Excise (Second Amendment) Rules, 2001.

(2) They shall come into force on the date of their publication in the Official Gazette.

In the Central Excise Rules, 1944 (hereinafter referred to as said Rules), in rule 2, after clause (1), the following clauses shall be inserted, namely: –

“(1a) “appointed date” means the date appointed for presentation of the Annual or any Supplementary Budget of the Central Government to Parliament or for the introduction in the House of People of any Finance Bill or any Bill for imposition or increase of any duty, as the case may be.”

(1b) “appointed time” means the time appointed for presentation of the Annual or any Supplementary Budget of the Central Government to Parliament or for the introduction in the House of People of any Finance Bill or any Bill for imposition or increase of any duty, as the case may be.’.

1. For rule 100G of the said Rules, the following rule shall be substituted, namely: –

100G. Restrictions on removal of goods. – (1) No excisable goods shall be removed from a factory in a free trade zone or from hundred per cent export-oriented undertaking, to any place in India outside such zone or outside the premises of such undertaking, as the case may be, between appointed time to 12.00 (midnight) on the appointed date unless, –

1. the assessee has obtained permission of the Commissioner under sub-rule (2) of this rule; and

2. an application for such removal in the Form A.R.1-A specified in Appendix-I to these rules, has been presented by the assessee to the proper officer and such an application has been acknowledged by the proper officer before 5.00 P.M. on the working day immediately preceding the appointed date:

Provided that no such application for the removal of goods which may come into existence at any time after the appointed time shall be acknowledged under this clause unless the terms, conditions and limitations imposed by the Commissioner in this behalf are complied with.

(2) Where an assessee intends to remove goods from a factory or warehouse under sub-rule (1), he may make an application in this behalf in writing to the Commissioner undertaking to pay duty at the enhanced rate, if any, that may be applicable to such goods with effect from the date immediately following the appointed date and to comply with such conditions as the Commissioner may specify and thereupon the Commissioner may, if he considers it necessary or expedient in the public interest so to do, permit the removal of such goods.

Explanation. – For the purposes of this rule, “goods” include goods which may come into existence at any time after the appointed time.”.

1. In rule 100H of the said Rules, for the words, figures and letters “rules 223A, 223B, 224, 228 and 229”, occurring at both sub-rules (1) and (2), the words, figures and letter “rules 223A, 224, 228 and 229” shall respectively be substituted.

2. For clause (iv) of sub-rule (2) of rule 173G of the said Rules, the following clause shall be substituted, namely: –

“(iv) in respect of removal of any excisable goods between appointed time and 12.00 (midnight) on the appointed date, the provisions of sub-rule (1) of rule 224 shall apply;”.

3. Rule 223B of the said Rules shall be omitted.

4. In rule 224 of the said Rules, –

1. for sub-rule (2), the following sub-rule and Explanation shall be substituted, namely: –

“(2) Notwithstanding anything contained in these rules, no goods shall be removed from a factory or warehouse between appointed time and 12.00 (midnight) on the appointed date unless, –

1. the assessee has obtained permission of the Commissioner under sub-rule (2A) of this rule.

2. an application for such removal in the Form A.R.1 specified in Appendix-I to these rules has been presented by the assessee to the proper officer and such an application has been acknowledged by the proper officer before 5.00 P.M. on the working day immediately preceding the appointed date:

Provided that no such application for the removal of goods which may come into existence at any time after the appointed time shall be acknowledged under this clause unless the terms, conditions and limitations imposed by the Commissioner in this behalf are complied with;

Explanation. – For the purposes of this sub-rule and sub-rule (2A), “goods” include goods which may come into existence at any time after the appointed time.”;

2. For sub-rule (2A), the following shall be substituted, namely: –

“(2A) Where an assessee intends to remove goods from a factory or warehouse under sub-rule (2), he may make an application in this behalf in writing to the Commissioner undertaking to pay duty at the enhanced rate, if any, that may be applicable to such goods with effect from the date immediately following the appointed date and to comply with such conditions as the Commissioner may specify and thereupon the Commissioner may, if he considers it necessary or expedient in the public interest so to do, permit the removal of such goods.”.

P.K. Sinha

Under Secretary to the Government of India

F.No.201/01/2001-CX.6

Note: The principal rules were published in the Gazette of India vide notification No.IV D-CE, dated the 28th February, 1944 and subsequently amended by Ministry of Finance (Department of Revenue) notification No.1/2001-CE (N.T.) dated 11th January, 2001 under GSR 17 (E) 11th January, 2001.

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