Notification, 2000
A notification made under the The Central Excise Act, 1944.
Made under The Central Excise Act, 1944.
Text
Reproduced from the document India Code holds for this instrument. The Gazette prints Hindi and English side by side and this is the English; the Department's own PDF remains the authority.
TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY, DATED
THE 12 TH MAY. 2000
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE) New Delhi, dated the 12th May. 2000 22 Vaisakha, 1922 (Saka)
NOTIFICATION
No. 38 / 2000-Central Excise (N.T.), dated 12-5-2000.
In exercise of the powers conferred by Section 37 read with sub-section (3) of the Section 3A of the Central Excise Act, 1944 (1 of 1944), the Central Government, hereby makes the following rules further to amend the Central Excise Rules, 1944, except as respects things done or omitted to be done before such amendment, namely:-
1. (1) These rules may be called the Central Excise (Eighth Amendment Rules, 2000. (2) They shall come into force on the 12th day of May, 2000.
2. In the Central Excise Rules, 1944- (I) in rule 9, sub-rule (2) shall be omitted;
(II) rule 14A shall be omitted;
(III) in rule 14B, sub-rule (2) shall be omitted;
(IV) in rule 52A, sub-rule (8) shall be omitted;
(V) rule 57 shall be omitted;
(VI) in rule 57AB, in sub-rule (2), after clause (c) and before the Explanation, the following shall be inserted, namely:- "(d) credit, in respect of additional duty leviable under section 3 of the Customs tariff Act, 1975 (51 of 1975), paid on marble slabs or tiles falling under sub-heading No. 2504.21 or 2504.31 respectively of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) shall be allowed to the extent of thirty rupees per square meter."; (VII) rule 96ZE shall be omitted;
(VIII) rule 96ZL shall be omitted;
(IX) rule 151 shall be omitted;
(X) in rule 173 Q -
(i) in sub-rule (1) -
(a) for the words, brackets, figures and letters "sub-rule (4) of rule 57-1 and sub-rule (6) of rule 57U", the words, figures and letters "rule 57AH" shall be substituted;
(b) in clause (bb), for the words and letters "contained in section AA or AAA or AAAA", the words and letters "contained in section AA or AAA" shall be substituted;
(c) for the words, brackets and letters "shall be liable to a penalty not exceeding three times the value of the excisable goods in respect of which any contravention of the nature referred to in clause (a) or clause (b) or clause (bb) or clause (bbb) or clause
(c) or clause (d) has been committed, or five thousand rupees, whichever is greater", the words, brackets and letters "shall be liable to a penalty not exceeding the duty on the excisable goods in respect of which any contravention of the nature referred to in clause (a) or clause (b) or clause (bb) or clause (bbb) or clause (c) or clause (d) has been committed, or ten thousand rupees, whichever is greater" shall be substituted;
(ii) sub-rule (2) shall be omitted;
(XI) in rule 209 -
(i) in sub-rule (1) -
(a) for the words, brackets, figures and letters "sub-rule (4) of rule 57-1, sub-rule (6) of rule 57U", the words, figures and letters "rule 57AH" shall be substituted;
(b) in clause (bb), for the words and letters "contained in section AA or AAA or AAAA", the words and letters "contained in section AA or AAA" shall be substituted;
(c) for the words, brackets and letters "shall be liable to a penalty not exceeding three times the value of the excisable goods in respect of which any contravention of the nature referred to in clause (a) or clause (b) or clause (bb) or clause (bbb) or clause
(c) or clause (d) has been committed, or five thousand rupees, whichever is greater", the words, brackets and letters "shall be liable to a penalty not exceeding the duty on the excisable goods in respect of which any contravention of the nature referred to in clause (a) or clause (b) or clause (bb) or clause (bbb) or clause (c) or clause (d) has been committed, or ten thousand rupees, whichever is greater" shall be substituted;
(it) sub-rule (2) shall be omitted;
(XII) in rule 209A, for the words "shall be liable to a penalty not exceeding three times the value of such goods or five thousand rupees, whichever is greater", the words "shall be liable to a penalty not exceeding the duty on such goods or ten thousand rupees, whichever is greater," shall be substituted;
(XIII) in rule 210, for the words "one thousand rupees", the words "five thousand rupees" shall be substituted; and (XIV) rule 226 shall be omitted.
(Prashant Kumar Sinha) Under Secretary to the Government of India Note :- The principal roles were published in the Gazette of India, Extraordinary vide notification No. IV.D-CE, dated the 28 th February, 1944 and were last amended by the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 37/2000-Central Excise (N.T.), dated the 3rd May, 2000 [G.S.R. 374 (E), dated the 3rd May, 200Q] Back
Provisions this notification answers to
Read out of the instrument itself: an enabling provision is one it says it was made under, which is the power it rests on. The rest it names without resting on.
- Central Excise Act s. 3A Power of Central Government to charge excise duty on the basis of capacity of production in respect of notified goods — made under this
- Central Excise Act s. 37 Power of Central Government to make rules — made under this
- Central Excise Act s. 3 Duty specified in the Fourth Schedule to be levied
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