Ntf. No.38/2000-CE(N.T.), dt. 12/05/2000

1 .

(1) These rules may be called the Central Excise (Eighth Amendment) Rules, 2000.

(2) They shall come into force on the 12th day of May, 2000.

2.

In the Central Excise Rules, 1944 -

(I)

in rule 9, sub-rule (2) shall omitted;

(II)

rule 14A shall be omitted;

(III)

in rule 1413, sub-rule (2) shall be omitted;

(IV)

in rule 52A, sub-rule (8) shall be omitted;

(V)

rule 57 shall be omitted;

(VI)

in rule 57AB, in sub-rule (2) after clause (c) and before the Explanation, the following shall be inserted, namely :-

""(d) credit, in respect of additional duty leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975), paid on marble slabs or tiles falling under sub-heading NO.2504.21 or 2504.31 respectively of the First Schedule to the Central Excise Tariff Act, 1985 (1 of 1986) shall be allowed to the extent of thirty rupees per square metre."";

(VII)

rule 96ZE shall be omitted;

(VIII)

rule 96ZL shall be omitted;

(IX)

rule 151 shall be omitted;

(X)

in rule 173Q -

(i)

in sub-rule (1)-

(a)

for the words, brackets, figures and letters ""sub-rule (4) of rule 57-I and subrule (6) of rule 57U"", the words, figures and letters ""rule 57AH""shall be substituted;

(b)

in clause (bb), for the words and letters ""contained in section AA or AAA or AAAA"", the words and letters ""contained in section AA or AAA"" shall be substituted;

(c)

for the words, brackets and letters ""shall be liable to a penalty not exceeding three time the value of the excisable goods in respect of which any contravention of the nature referred to in clause (a) or clause (b) or clause (bb) or clause (bbb) or clause (c) or clause (d) has been committed, or five thousand rupees, whichever is greater"", the words, brackets and letters ""shall be liable to a penalty not exceeding the duty on the excisable goods in respect of which any contravention of the nature referred to in clause (a) or clause (b) or clause (bb) or clause (bbb) or clause (c) or clause (d) has been committed, or ten thousand rupees, whichever is greater"" shall be substituted;

(ii)

sub-rule (2) shall be omitted;

(XI)

in rule 209 -

(i)

in sub-rule (1)-

(a)

for the words, brackets, figures and letters ""sub-rule (4) of rule 57-I sub-rule (6) of rule 57U"", the words, figures and letters ""rule 57AH"" shall be substituted;

(b)

in clause (bb), for the words and letters ""contained in section AA or AAA or AAAA"" the words and letters. ""contained in section AA or AAA"" shall be substituted;

(c)

for the words, brackets and letters ""shall be liable to a penalty not exceeding three time the value of the excisable goods in respect of which any contravention of the nature referred to in clause (a) or clause (b) or clause (bb) or clause (bbb) or clause (c) or clause (d) has been committed, or five thousand rupees, whichever is greater"", the words, brackets and letters ""shall be liable to a penalty not exceeding the duty on the excisable goods in respect of which any contravention of the nature referred to in clause (a) or clause (b) or clause (bb) or clause (bbb) or clause (c) or clause (d) has been committed, or ten thousand rupees, whichever is greater"" shall be substituted;

(ii)

sub-rule (2) shall be omitted;

(XII)

in rule 209A, for the words ""shall be liable to a penalty not exceeding three times the value of such goods or five thousand rupees, whichever is greater"", the words ""shall be liable to a penalty not exceeding the duty on such goods or ten thousand rupees, whichever is greater,"" shall be substituted;

(XIII)

In rule 210, for the words ""one thousand rupees"", the words ""five thousand rupees"" shall be substituted; and

(XIV)

rule 226 shall be omitted.

Sd/-
(Prashant Kumar Sinha)
Under Secretary to the Government of India