Notification No 36/2007-CE(N.T.) dated
14.09.2007
Amend the Central Excise Rules, 2002
G.S.R. (E). In exercise of the powers conferred by
section 37 of the Central 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 (Fourth Amendment) Rules,
2007.
(2) Save as otherwise provided in these rules, they shall come into force on the
date of their publication in the Official Gazette.
2. In the Central Excise Rules, 2002 (hereinafter referred to as the said
rules), in rule 11, after sub-rule (7), the following provisos shall be
inserted, namely:-
“Provided that in case of the first stage dealer receiving imported goods under
an invoice bearing an indication that the credit of additional duty of customs
levied on the said goods under sub-section (5) of section 3 of the Customs
Tariff Act, 1975 (51 of 1975) shall not be admissible, the said dealer shall on
the resale of the said imported goods, indicate on the invoice issued by him
that no credit of the additional duty levied under sub-section (5) of section 3
of the Customs Tariff Act, 1975 shall be admissible;
Provided further that in case of the second stage dealer receiving imported
goods under an invoice bearing an indication that the credit of additional duty
of customs levied on the said goods under sub-section (5) of section 3 of the
Customs Tariff Act, 1975 (51 of 1975) shall not be admissible, the said dealer
shall on the resale of such imported goods, indicate on the invoice issued by
him that no credit of the additional duty levied under sub-section (5) of
section 3 of the Customs Tariff Act, 1975 shall be admissible.”
F.No. 354/129/2007-TRU(S.Bajaj)
Under Secretary to the Government of India
Note: The principal rules were published in the Gazette of India Extraordinary,
vide notification No. 4/2002-Central Excise (N.T.), dated the 1st March, 2002,
vide G.S.R. 143 (E) dated the 1st March, 2002, and were last amended vide
notification No. 34/2007-Central Excise (N.T.), dated the 11th September, 2007,
vide G.S.R.581(E) dated the 11th September, 2007.
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