Amendment in Central Excise Rules 2002- Central Excise (Amendment) Rules, 2015

NOTIFICATION No. 08/2015-Cen­tral Excise (N.T.)

New Del­hi, the 1st March, 2015

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 (Amend­ment) Rules, 2015.

(2) Save as oth­er­wise pro­vid­ed in these rules, they shall come into force on the 1st day of March, 2015.

2. In the Cen­tral Excise Rules, 2002 (here­inafter referred to as the said rules), in rule 8, in sub-rule (4), for the words, brack­ets and fig­ure “and the inter­est under sub-rule (3)”, the words, brack­ets, fig­ure and let­ter “and men­tioned in the return filed under these rules, the inter­est under sub-rule (3) and the penal­ty under sub-rule 3(A)” shall be substituted.

3. In the said rules, in rule 10, after sub-rule (3), the fol­low­ing sub-rules shall be insert­ed, namely: -

“(4) The records under this rule may be pre­served in elec­tron­ic form and every page of the record so pre­served shall be authen­ti­cat­ed by means of a dig­i­tal signature.

(5) The Board may, by noti­fi­ca­tion, spec­i­fy the con­di­tions, safe­guards and pro­ce­dure to be fol­lowed by an assessee pre­serv­ing dig­i­tal­ly signed records.

4. In the said rules, in rule 11, -

(a) in sub-rule (2), after the pro­vi­so, the fol­low­ing pro­vi­sos shall be insert­ed, namely:-

“Pro­vid­ed fur­ther that if goods are direct­ly sent to a job work­er on the direc­tion of a man­u­fac­tur­er or the provider of out­put ser­vice, the invoice shall also con­tain the details of the man­u­fac­tur­er or the provider of out­put ser­vice, as the case may be, as buy­er and con­tain the details of job work­er as the consignee:

Pro­vid­ed also that if the goods are direct­ly sent to any per­son on the direc­tion of the reg­is­tered deal­er, the invoice shall also con­tain the details of the reg­is­tered deal­er as the buy­er and the per­son as the con­signee, and that per­son shall take CENVAT cred­it on the basis of the reg­is­tered dealer’s invoice:

Pro­vid­ed also that if the goods import­ed under the cov­er of a bill of entry are sent direct­ly to buyer’s premis­es, the invoice issued by the importer shall men­tion that goods are sent direct­ly from the place or port of import to the buyer’s premises.;

(b) in sub-rule (7), after the words “to goods sup­plied by”, the words “an importer who issues an invoice on which CENVAT cred­it can be tak­en, or” shall be inserted;

© after sub-rule (7), the fol­low­ing sub-rules shall be insert­ed, namely: -

“(8) An invoice issued under this rule by a man­u­fac­tur­er may be authen­ti­cat­ed by means of a dig­i­tal signature:

Pro­vid­ed that where the dupli­cate copy of the invoice meant for trans­porter is dig­i­tal­ly signed, a hard copy of the dupli­cate copy of the invoice meant for trans­porter and self attest­ed by the man­u­fac­tur­er shall be used for trans­port of goods.

(9) The Board may, by noti­fi­ca­tion, spec­i­fy the con­di­tions, safe­guards and pro­ce­dure to be fol­lowed by an assessee using dig­i­tal­ly signed invoice.

Expla­na­tion. — For the pur­pos­es of rule 11 and this rule, the expres­sions, “authen­ti­cate”, “dig­i­tal sig­na­ture” and “elec­tron­ic form” shall have the respec­tive mean­ings as assigned to them in the Infor­ma­tion Tech­nol­o­gy Act, 2000 (21 of 2000).

5. In the said rules, in rule 12, after sub-rule (5), the fol­low­ing sub-rule shall be insert­ed, namely:-

“(6) Where any return or Annu­al Finan­cial Infor­ma­tion State­ment or Annu­al Installed Capac­i­ty State­ment referred to in this rule is sub­mit­ted by the assessee after due date as spec­i­fied for every return or state­ments, the assessee shall pay to the cred­it of the Cen­tral Gov­ern­ment, an amount cal­cu­lat­ed at the rate of one hun­dred rupees per day sub­ject to a max­i­mum of twen­ty thou­sand rupees for the peri­od of delay in sub­mis­sion of each such return or statement.”.

6. In the said rules, in rule 12CCC, -

(a) after the words “restric­tions on a man­u­fac­tur­er,” , the words “a reg­is­tered importer,” shall be inserted;

(b) after the words “sus­pen­sion of reg­is­tra­tion in case of” , the words “an importer or,” shall be inserted.

7. In the said rules, in rule 17, after sub-rule (5), the fol­low­ing sub-rule shall be insert­ed, namely:-

“(6) Where the return is sub­mit­ted under sub-rule (3) by the assessee after the due date as men­tioned in that sub-rule, the assessee shall pay to the cred­it of the Cen­tral Gov­ern­ment, an amount cal­cu­lat­ed at the rate of one hun­dred rupees per day sub­ject to a max­i­mum of twen­ty thou­sand rupees for the peri­od of delay in sub­mis­sion of each return.”.

8. In the said rules, in rule 18, for the Expla­na­tion, the fol­low­ing Expla­na­tion shall be sub­sti­tut­ed, namely:-

“Expla­na­tion. — For the pur­pos­es of this rule, “export”, with its gram­mat­i­cal vari­a­tions and cog­nate expres­sions, means tak­ing goods out of India to a place out­side India and includes ship­ment of goods as pro­vi­sion or stores for use on board a ship pro­ceed­ing to a for­eign port or sup­plied to a for­eign going aircraft.”.

9. In the said rules, in rule 22, in sub-rules (2) and (3), after the words “Every assessee,” , the words “an importer who issues an invoice on which CENVAT cred­it can be tak­en,” shall be inserted.

10. In the said rules, in rule 25, in sub-rule (1), -

(a) after the words “reg­is­tered per­son of a ware­house,” the words “or an importer who issues an invoice on which CENVAT cred­it can be tak­en,” shall be inserted.

(b) in the long line, -

(i) after the words “reg­is­tered per­son of the ware­house,” the words “or an importer who issues an invoice on which CENVAT cred­it can be tak­en,” shall be inserted;

(ii) for the words “two thou­sand rupees” the words “five thou­sand rupees” shall be sub­sti­tut­ed with effect from the date on which the Finance Bill, 2015, receives the assent of the President.

[F. No.334/5/2015-TRU]

(Pramod Kumar)

Under Sec­re­tary to the Gov­ern­ment of India

Note.- The prin­ci­pal rules were pub­lished vide noti­fi­ca­tion num­ber 04/2002- Cen­tral Excise (N.T.), dat­ed the 1st March, 2002 in the Gazette of India, Extra­or­di­nary, Part II, Sec­tion 3, Sub-sec­tion (i) vide num­ber G.S.R. 143(E) , dat­ed the 1st March, 2002 and last amend­ed byno­ti­fi­ca­tion num­ber 19/2014-Cen­tral Excise (NT) dat­ed the 11th July, 2014, vide num­ber G.S.R 454( E ), dat­ed the 11th July, 2014 .