Notification No. 18/2004-CE (NT) dated 6-9-2004

Amendments in the Central Excise Rules, 2002.-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.

(i)

These rules may be called the Central Excise (Third Amendment) Rules, 2004.

(ii)

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

2.

In the Central Excise Rules 2002, in rule 17, -

(a)        for the marginal heading, the following marginal heading shall be substituted, namely :-

“Removal of goods by a hundred per cent. export-oriented undertaking for domestic tariff area -”;

(b)        for sub-rule (1), the following sub-rule shall be substituted, namely :-

          “(1) Where any goods are removed from a hundred per cent. export-oriented undertaking to domestic tariff area, such removal shall be made under an invoice by following the procedure specified in rule 11, and on payment of appropriate duty before removal of goods by debiting the account current required to be maintained for this purpose or by utilizing the CENVAT credit.”.