Bringing provision expanded; references to clause of section tightened in Central Excise rules amendment notification Amendments change rule 173H to replace the marginal heading with 'bringing' and expand sub rule (1) to apply to goods on which duty has been paid whether manufactured in the proprietor's or any other factory; rule 232B is amended to specify a targeted reference to clause (c) of sub section (2) of section 35Q and to omit the qualification language referencing clause (d) of that sub section.
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Provisions expressly mentioned in the judgment/order text.
Bringing provision expanded; references to clause of section tightened in Central Excise rules amendment notification
Amendments change rule 173H to replace the marginal heading with "bringing" and expand sub rule (1) to apply to goods on which duty has been paid whether manufactured in the proprietor's or any other factory; rule 232B is amended to specify a targeted reference to clause (c) of sub section (2) of section 35Q and to omit the qualification language referencing clause (d) of that sub section.
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