Central Excise amendment clarifies one month payment deadline and expands textile tariff coverage to include made up textile articles. The notification amends the Central Excise Rules, 2002 by substituting the proviso to rule 8 to state that goods removed 'without payment of duty' where duty and interest remain unpaid more than one month from the due date will attract the prescribed consequences and penalties, and by expanding rule 12B's tariff descriptions to include readymade garments and expressly add made up textile articles within the enumerated tariff coverage.
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Central Excise amendment clarifies one month payment deadline and expands textile tariff coverage to include made up textile articles.
The notification amends the Central Excise Rules, 2002 by substituting the proviso to rule 8 to state that goods removed "without payment of duty" where duty and interest remain unpaid more than one month from the due date will attract the prescribed consequences and penalties, and by expanding rule 12B's tariff descriptions to include readymade garments and expressly add made up textile articles within the enumerated tariff coverage.
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