Central Excise (Amendment) Rules, 1995 - 02/95 - Central Excise - Non Tariff

Central Excise (Amendment) Rules, 1995 Notification No. 2/95-C.E. (N.T.) Dated 19-1-1995 In exercise of the powers conferred by section 6 and section 37 of the Central Excises and Salt 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 (Amendment) Rules, 1995 . 2. In the Central Excise Rules, 1944, - (a) in sub-rule (6) of rule 52A and sub-rule (5) of rule 57GG, for the words and figure "running for the whole year beginning on the 1st January of each year", at both the places where they occur, the words and figure "running for the whole financial year beginning on the 1st April of each year" shall be substituted ; (b) in rule 57G, in sub-rule (2), in the first proviso, for the words "or Bill of Entry", the words "Bill of Entry, a certificate issued by an Appraiser of Customs posted in Foreign Post Office" shall be substituted ; (c) in rule 57GG, after sub-rule (4), the following sub-rule shall be inserted, namely, - "(4) (a) The invoice shall be made out in quadruplicate. The original copy shall be for the buyer, the duplicate for the transporter, the triplicate shall be sent to the proper officer and the quadruplicate shall be retained by the registered person. (b) The copies of the invoice shall be marked at the top in bold capital letters in the following manner, namely :- (i) the original copy shall be marked as ORIGINAL FOR BUYER; (ii) the duplicate copy shall be marked as DUPLICATE FOR TRANSPORTER (to be used for taking credit under rule 57G or, as the case may be, for making receipt entries in register maintained under this rule) (iii) the triplicate copy shall be marked as TRIPLICATE FOR CENTRAL EXCISE; and (iv) the quadruplicate copy shall be marked as QUADRUPLICATE FOR REGISTERED PERSON".