Central Excise - Amendment of Central Excise Rules, 1944 for dispensing with pre-Budget Day and Budget Day restrictions - Other instructions regarding Budget Day

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....amendments are as under: 1.1   Rule 2, which provide for definitions, has been amended to insert clauses (1a) and (1b) to define the expressions "appointed day" and "appointed time". The objective of this amendment is to make the other rules simple to read. By defining "appointed time", there will not be any need for amending rules in case Government decided to change the time of presenting the Budget. The Ministry of Parliamentary Affairs communicates the appointed day (Budget Day) and appointed time as is determined by the Government. For the presentation of Budget 2001-2002, the appointed day (Budget Day) is 28th February, 2001 and the appointed time is 11.00 A.M. 1.2   Consequent to the new provision ....

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....inted time and the goods not covered by Chapter VII-A (Cigarette) will continue to be governed by the provisions of rule 224(1) upto the appointed time. 1.4.3   There is an important change regarding permissions. The power to give permission for removals/clearances of goods after the appointed time is vested with the Commissioners under new rules this power was vested with the Central Government under the erstwhile provisions of sub-rule (2A) of rule 224. Accordingly, now the Commissioners are not required to send the details of removals/clearances made after the appointed time to the Board for obtaining any post-facto permission of the Central Government. 1.4.4   Amendment in rule 100H is consequential t....

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.... person can also file an application even with regard to those goods that may come into existence at any time after the appointed time (11.00 A.M.) and the permission can be granted by the Commissioner subject to such conditions as he may specify. It has been decided that application in relation to goods which are not yet in existence till the appointed time (11.00 A.M. on Budget Day) may be accepted (acknowledged) by the Commissioner in the following situations, namely:- • for removal of goods which are utilized within the same factory for further manufacture, or which are cleared to an adjacent factory as an act of continuous process; • in respect of factories having round-the-clock dispatches, for example, cemen....

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....ty of goods likely to be removed by him after 11.00 A.M. on the Budget Day for purposes of submitting advance applications of removal on the working day preceding the Budget Day. In such cases, the assessee will be permitted to furnish in advance, a provisional application for removal for the approximate quantity of goods likely to be removed after 11.00 A.M. on the Budget Day. However, such assessee should furnish on the day following the Budget Day (1st March, 2001) the final application for removal of the exact quantity of goods removed. 2.6   The power to give such permission should exercised by the Commissioner himself. In the Commission rates where no regular Commissioner has been posted and which are under the charg....