Rule 96ZGG
- Document type
- Rule
- Dated
- Category
- CENTRAL EXCISE RULES, 1944
Provision regarding factories ceasing to work or reverting to the normal procedure
RULE 96ZGG. Provision regarding factories ceasing to work or reverting to the normal procedure
Notwithstanding anything contained in rules 96ZA to 96ZG, where a manufacturer who had availed himself of the special provisions contained in this section ceases to work or reverts to the normal procedure, the duty payable by him in the month during which he has availed himself of the special provisions shall be calculated on the basis of the maximum number of cold rolling machines installed during the last month in the manner prescribed in rule 96ZF and the amount already paid for the month in accordance with rule 96ZB shall be adjusted towards the duty so calculated and on such adjustment if there is any excess payment it shall be refunded to the manufacturer and any deficiency in duty shall be recovered from the manufacturer .
Explanation. -A manufacturer, who ceases to work his factory for one or two shifts only, shall not be deemed to cease to work within the meaning of this rule.