Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

Further amendment to the Central Excise Rules, 2002 - Payment of Duty by SSI units amends Rule 8, Pre-authentication of Invoices Rule 11

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... entral Excise Act, 1944 (1 of 1944) , the Central Government hereby makes the following rules further to amend the Central Excise Rules, 2002 , namely:- 1. (1) These rules may be called the Central Excise (Amendment) Rules, 2010 . (2) They shall come into force from the 1st day of April, 2010. 2. In the Central Excise Rules, 2002 , - (a) in rule 8, in sub-rule(1) , for the second provi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... if his aggregate value of clearances of all excisable goods for home consumption in the preceding financial year, computed in the manner specified in the said notification, did not exceed rupees four hundred lakhs. Explanation.2. - The manner of payment as specified in this proviso shall be available to the assessee for the whole of the financial year."; (b) in rule 11, sub-rule (5) shall b .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... inancial year computed in the manner specified in the said notification did not exceed rupees four hundred lakhs. Explanation.2. - The filing of returns as specified in the proviso shall be available to the assessee for the whole of the financial year." [F. No.334/1/2010] (PRASHANT KUMAR) UNDER SECRETARY TO GOVT OF INDIA Note: - The principal notification No. 4/2002 Central Exci .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates