Central excise rule amendment extends applicability to goods destined for export by inserting export purpose into proviso. Amendment inserts the words 'or for export' after 'home consumption' in the proviso to sub rule (3) of rule 57F of the Central Excise Rules, thereby extending the proviso's application to goods cleared for export; the change is effected by the Central Excise (2nd Amendment) Rules, 1991 and takes effect on publication in the Official Gazette.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Central excise rule amendment extends applicability to goods destined for export by inserting export purpose into proviso.
Amendment inserts the words "or for export" after "home consumption" in the proviso to sub rule (3) of rule 57F of the Central Excise Rules, thereby extending the proviso's application to goods cleared for export; the change is effected by the Central Excise (2nd Amendment) Rules, 1991 and takes effect on publication in the Official Gazette.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.