Amendment to Central Excise (Removal of Goods at Concessional Rates of Duty for Manufacture of Excisable Goods) Rules, 2001

NOTIFICATION No. 10/2015 — Cen­tral Excise (N.T.)

New Del­hi, the 1st March, 2015

G.S.R. (E).- In pur­suance of rule 12CCC of the Cen­tral Excise Rules, 2002 and rule 12AAA of the CENVAT Cred­it Rules, 2004, the Cen­tral Gov­ern­ment here­by makes the fol­low­ing amend­ments in the noti­fi­ca­tion of the Gov­ern­ment of India in the Min­istry of Finance, Depart­ment of Rev­enue, No. 16/2014-Cen­tral Excise (N.T.), dat­ed the 21st March, 2014, pub­lished in the Gazette of India, Extra­or­di­nary, Part II, sec­tion 3, sub-sec­tion (i) vide num­ber G.S.R. 204(E), dat­ed the 21st March, 2014, namely:-

1. In the said notification, -

(a) in the open­ing para­graph, for the words “where a man­u­fac­tur­er,” , the words “where a man­u­fac­tur­er, reg­is­tered importer,” shall be substituted;

(b) in para­graph 2, -

(i) in sub-para­graph (2), for the words “Where a first stage” , the words “Where a reg­is­tered importer, first stage” shall be substituted;

(ii) in sub-para­graph (3), for the words “the said deal­er” , the words “the said reg­is­tered importer or deal­er” shall be substituted;

(iii) in sub-para­graph (5), for the words “If a man­u­fac­tur­er,” , the words “If a man­u­fac­tur­er, reg­is­tered importer,” shall be substituted.

2. This noti­fi­ca­tion shall come into force on the 1st day of March, 2015.

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

(Pramod Kumar)

Under Sec­re­tary to the Gov­ern­ment of India

Note: — The prin­ci­pal noti­fi­ca­tion was pub­lished in the Gazette of India, Extra­or­di­nary, part II, sec­tion 3, sub-sec­tion (i) vide num­ber G.S.R. 204(E) dat­ed 21st March, 2014.