Central Excise Rules (2nd Amendment) - Rule 173H amended - 08/96 - Central Excise - Non Tariff

Permission for entry or retention of duty-paid goods allowed by Board or Chief Commissioner under specified conditions.

Rule 173H is amended to renumber sub-rule (3) as (4), to allow the renumbered sub-rule to apply where goods are permitted under the new sub-rule (3), and to add that the Commissioner, Chief Commissioner or the Central Board may specify such permissions. The newly inserted sub-rule (3) authorises the Central Board, or the Chief Commissioner when authorised by the Board, to permit by general or special order, and subject to conditions and limitations, entry into or retention in a factory or warehouse of duty-paid goods or parts not specified in the existing sub-rule.