Central Excise (Seventh Amendment) Rules, 1990

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..... makes the following rules further to amend the Central Excise Rules, 1944, namely :- 1. (1) These rules may be called the Central Excise (Seventh Amendment) Rules, 1990. (2) They shall come into force on the date of their publication in the Official Gazette. 2. For rule 173H of the Central Excise Rules, 1944, the following rule shall be substituted, namely :- "173H. Retention in, or bringing .....

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..... ss in the factory; or (d) cannot be transported due to circumstances beyond the assessee's control, such as, the suspension of booking on railways, non-availability of railway wagons or the breakdown of carriers; or (e) are required for test or for study of designs or methods of construction; Provided that where such goods or parts thereof are required to be brought into the factory or warehous .....

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..... isfied that the identity of the goods can be established by other collateral evidence, he may by order and subject to such conditions as he may impose, relax the requirement of the production of duty paying documents. (3) The goods or parts thereof retained in, or brought into, a factory or a warehouse in accordance with the provisions of sub-rule (2) may, if not subjected to any process amountin .....

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