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of <h1>Finance Act 2002 Amends Excise Rules: New Duty Payment Deadlines and Penalties Under Rule 8(1A) and 8A</h1> The Finance Act, 2002, introduces amendments to the Central Excise Rules, 2002, effective from March 1, 2002. It adds sub-rule (1A) to Rule 8, mandating duty payments for goods removed from Gujarat by March 31, 2002. Rule 8A specifies payment deadlines for certain goods, with duties to be paid by June 15, 2002. Failure to comply results in interest penalties and forfeiture of installment payment facilities. The Act also requires returns for specified goods for March to May 2002 to be submitted by June 10, 2002. The amendments affect goods previously exempt from duty, now subject to rates of 4%, 12%, or 16% ad valorem.
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