Central Excise (13th Amendment) Rules, 1986 - 289/86 - Central Excise - Tariff

Central Excise (13th Amendment) Rules, 1986 Notification No. 289/86-C.E. Dated 8-5-1986 In exercise of the powers conferred by section 27 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 (13th Amendment) Rules, 1986. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Central Excise Rules, 1944, in rule 56A, in sub-rule (3), in clause (vi), after sub-clause (a), the following sub-clause shall be inserted, namely :— "(aa) The credit of special duties of excise allowed in respect of any material or component parts, and lying unutilised immediately before the commencement of Central Excise (13th Amendment) Rules, 1986, in the account of a manufacture, may be utilised after such commencement towards payment of duty on any finished excisable goods for the manufacture of which such material or component parts were permitted to be brought into the factory under sub-rule (2).".