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<h1>Amendment to Central Excise Rules, 2002: New Provisions for Large Taxpayer Units and Duty Payment Adjustments Under Notification No. 18/2006.</h1> The Central Government has amended the Central Excise Rules, 2002, introducing provisions for Large Taxpayer Units (LTUs) through Notification No. 18/2006 dated September 30, 2006. The amendment defines a 'large taxpayer' and outlines procedures allowing them to transfer excisable goods between registered premises without immediate excise duty payment, provided the goods are used to manufacture other excisable goods within six months. If conditions aren't met, duties and interest must be paid. The amendment also allows adjustments for excess duty payments and requires large taxpayers to submit monthly returns and provide electronic records for scrutiny.