Return frequency for concessional-duty removals changed to quarterly, and statutory cross-reference updated to section 11AA. Notification 13/2012 amends the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001, effective on publication: rule 5 substitutes 'monthly return' with 'quarterly return'; rule 6 updates an internal statutory cross reference by substituting the earlier cited section with a different section; and Annexure II's caption 'Monthly Return' is replaced by 'Quarterly Return'.
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Provisions expressly mentioned in the judgment/order text.
Return frequency for concessional-duty removals changed to quarterly, and statutory cross-reference updated to section 11AA.
Notification 13/2012 amends the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001, effective on publication: rule 5 substitutes "monthly return" with "quarterly return"; rule 6 updates an internal statutory cross reference by substituting the earlier cited section with a different section; and Annexure II's caption "Monthly Return" is replaced by "Quarterly Return".
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