Amendments carried out in notification Nos. 49 & 50/2003-CE, both dated 10.06.2003 in respect of exemption to units located in Uttarakhand and Himachal Pradesh and amendment carried out in rule 12 of Central Excise Rules, 2002 so as to prescribe for a quarterly return for these units

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....carried out in Notification Nos. 49 & 50/2003-CE, both dated 10.06.2003 in respect of exemption to units located in Uttarakhand and Himachal Pradesh and amendment carried out in rule 12of Central Excise Rules, 2002so as to prescribe for a quarterly return for these units Circular No. 864/1/2008-CX (Sr. corrected vide Corrigendum circular Circular No. 866/4/2008-CX dated 28-2-2008) F.No.35....

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....2002vide  notification No.3/2008-CE(N.T.) dated the 18th January, 2008 in this regard. 2.  A new para 4 has been inserted in both the notifications to exclude certain peripheral activities from the operation of these notifications. Accordingly, the benefit of the notifications will not be available to goods which have been subjected to only one or more of the following processes such ....

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....ember, December and March of a financial year. Such units shall file the quarterly return by the 20th of the subsequent month of the quarter to which the return relates. However, for the quarter ending 31st day of December, 2007, the units have been allowed to file the return by the 20th February, 2008.  4. This return has been prescribed in order to collect the basic details regardin....