Central Excise (4th Amendment) Rules, 1990 - 17/90 - Central Excise - Non Tariff

Central Excise (4th Amendment) Rules, 1990 Notification 17/90-C.E. (N.T.) Dated 20-4-1990 In exercise of the powers conferred by 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.(1) These rules may be called the Central Excise (4th Amendment) Rules, 1990. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Central Excise Rules, 1944, after rule 191B, the following rule shall be inserted, namely :- "191BB. - Excisable goods whose removal from the place of manufacture or storage may be permitted without payment of duty. (1) The Central Government may, from time to time, by notification in the Official Gazette, specify excisable goods, whose removal may be permitted by the Collector without payment of duty from the place of their manufacture or storage, if such goods are supplied for the manufacture of articles specified in the said notification to be exported in execution of one or more export orders or for replenishment of duty paid excisable goods used in the manufacture of the said articles already exported for the execution of such orders, or both, subject to such conditions and limitations, as may be specified in the said notification. (2) The conditions and limitations referred to in sub-rule (1) may relate to the following matters, - (a) the class of manufacturers of excisable goods and manufacturers of articles for export; (b) the method of disposal of bye-products, waste, and refuse, arising in the course of manufacture of articles for export and of surplus excisable goods, if any, remaining at the end of the manufacturing process; (c) the quantity of duty free excisable goods that may be permitted for per unit production of each article for export; (d) replenishment of duty paid excisable goods used in the manufacture of articles cleared for export and the manner of utilisation of the replenished materials; (e) execution of bond with such security or surety as may be decided by the Collector for due observance of the conditions and limitations specified in the notification ; and (f) any other condition as the Central Government may consider it necessary to specify. (3) Where a notification is issued under sub-rule (1) in relation to any excisable goods, the owner of such goods may, with the permission of the Collector remove such goods from the place of manufacture or storage without payment of duty. (4) The Collector may, by special order and subject to such conditions and limitations as may be specified by him, permit the manufacturer of articles to remove the articles manufactured under this rule to the premises of another person for completion of certain manufacturing process and to bring back such articles to his factory without payment of duty or to permit such manufacturer to remove, without payment of duty such articles to the premises of another person for completion of certain manufacturing process and bring back such articles to his factory or allow the articles to be removed by the manufacturer for export under this rule from the premises of such other person to whom such articles have been sent. (5) Where the owner or his agent commits a breach of this rule or of any condition specified in the notification issued under sub-rule (1), then all such excisable goods and the articles in respect of which such breach has been committed shall be liable to confiscation and the owner shall be liable to a penalty not exceeding three times the value of such excisable goods or, as the case may be, the articles in respect of which such breach has been committed or both.".