Saawariya & Co.

Notification No. 17/2013-CENT dt. 31-12-2013

Central Excise (Third Amendment) Rules, 2013

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE

Notification No. 17 /2013 – Central Excise (N.T.)

New Delhi, the 31^th December, 2013

10, Pausha, Saka, 1935

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 (Third Amendment) Rules, 2013.

            (2)   They shall come into force with effect from the 1^st day of March, 2014.

2.         In the Central Excise Rules, 2002,-
(a) in rule 9, in sub-rule (1), after the words “uses excisable goods”  the words “or an importer who issues an invoice on which CENVAT Credit can be taken,” shall be inserted;
            (b) in rule 11, in sub-rule (7), -
(i) the first proviso shall be omitted;
(ii) in the second proviso, for the words ‘Provided further’ the words, “Provided” shall be substituted.
F. No. 267/83/2008-CX.8

(Pankaj Jain)
Under Secretary to the Government of India

Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i), dated the 1st March, 2002 vide notification number 04/2002-Central Excise (NT), dated the 1st March, 2002 vide number G.S.R. 143(E), dated the 1st March 2002 and were last amended vide notification number 15/2013-Central Excise (NT) dated 22^nd November, 2013, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (1), vide number G.S.R 747(E), dated 22^nd November, 2013.

[F. No. 467/01/2013-Cus.V Pt-I]

(M. Satish Kumar Reddy)
Director (ICD)

Note: - The principal notification was published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide Notification No. 36/2001–Customs (N.T.), dated the 3^rd August, 2001, vide number S. O. 748 (E), dated the 3^rd August, 2001 and was last amended vide Notification No. 130/2013-Customs (N.T.), dated the 13^th December, 2013, published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide number S. O 3667 (E) Dated, the 13^th December, 2013.

Opinion

This notification seeks to amend the Central Excise Rules, 2002 to be now called the Central Excise (Third Amendment) Rules, 2013 and the same will be implemented with effect from 1^st March 2014. The following amendments have been made in the said Rules:-

1. As per Rule 9 (1), central excise registration was required to be taken by every person who manufactured, produced, traded, held private store-room or warehouse or otherwise used excisable goods. Now, registration is also required to be taken by the importer who is issuing invoices as per Rule 11 of Central Excise Rules, 2002.

2. In Rule 11 (7), 1^st proviso has been deletedwhich states thatin 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 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. Further, 2^nd proviso being the only exception ‘provided further’ has been replaced by ‘provided’. The effect is that the first stage dealer need not indicate on the invoice issued by him pertaining to resale of goods imported by him that credit of SAD is not admissible. However, the second stage dealer would continue to indicate the said fact in his invoice.