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of <h1>New Amendment to Excise Rules: Duty on Components for Home Use Must Match or Exceed Credit Allowed per Rules 9A, 56A.</h1> The Central Government, exercising its powers under the Central Excises and Salt Act, 1944, has introduced the Central Excise (Sixth Amendment) Rules, 1987, effective from the date of publication in the Official Gazette. The amendment modifies the Central Excise Rules, 1944, by inserting provisos in rules 9A and 56A. These provisos stipulate that when material or component parts are removed from the factory for home consumption with duty payment, the duty must not be less than the credit allowed for such materials or parts under the respective rules.
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