[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. 20/2016 - Central Excise (N.T)

New Delhi, the 1 st March, 2016

G.S.R.--- (E) .– In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944) and in supersession of the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001, except as respects things done or omitted to be done before such supersession, the Central Government hereby makes the following rules, namely:–

1.         Short title, extent and commencement. — (1) These rules may be called the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable and Other Goods) Rules, 2016.

(2)       They extend to the whole of India.

(3)       They shall come into force on and from the 1st day of April, 2016.

2.         Application. — These rules shall apply to a manufacturer who intends to avail of the benefit of a notification issued under sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944) granting exemption of duty to excisable goods when used for the purpose specified in that notification:

Provided that an un-registered manufacturer including manufacturers of exempted goods or non-excisable goods shall be eligible to avail the benefits of the provisions of these rules after taking registration under rule 9 of the Central Excise Rules, 2002.

3.         Definitions.- In these rules, unless the context otherwise required, -

(a)       “Act” means Central Excise Act, 1944 (1 of 1944);

(b)       “applicant manufacturer” means a manufacturer who intends to receive goods for specified use at concessional rate of duty;

(c)       “Form” means Form appended to these rules;

(d)       “information” means the information provided in Form I by the applicant manufacturer;