[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.23/2012 - Central Excise (N.T.)

New Delhi, the 18^th April, 2012 

        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, 2012.
 
    (2)  They shall come into force on the 18^th day of April, 2012.
 
2.    In the Central Excise Rules, 2002, in rule 12 in sub-rule (1), for the fourth proviso the following shall be substituted;
 
“Provided also that, where an assessee is availing the exemption,-
 
(i)     under the notification No. 1/2011-Central Excise, dated the 1^st March 2011; or
(ii)    in respect of goods falling under Sl.No.67, 128, 199(I) and 200(I), of notification No. 12/2012-Central Excise, dated the 17^th March, 2012;
and does not manufacture any other excisable goods other than those specified in the said notifications, he shall file a quarterly return in the form specified by notification by the board, of production and removal of goods and other relevant particulars, within ten days after the close of the quarter to which the return relates.”     

 [F No.-B-1/1/2012 -TRU]

 
 
[Raj Kumar Digvijay]
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 1^st March, 2002, vide notification No. 4/2002-Central Excise (N.T), dated the 1^st March, 2002, [GSR 143(E), dated the 1^st March, 2002] and were last amended, by notification No 22/2012- Central Excise (N.T), dated the 30^thMarch, 2012,published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 271 (E), dated the 30^thMarch, 2012.