TaxTMI 
TaxTMI 
Central Excise (Amendment) Rules, 1994 - Removal of goods from FTZ and 100% EOU on invoice
X X X X Extracts X X X X
X X X X Extracts X X X X
....37 of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Central Excise Rules, 1944 (hereinafter referred to as the said rules) :- 1.(i) These rules may be called the Central Excise (Amendment) Rules, 1994. (ii) They shall come into force on the date of their publication in the Official Gazette. 2. In rule 100D of th....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... removal of goods". 3. For rule 100E of the said rules, the following rule shall be substituted, namely :- "100E. Issue of Invoice. - (1) No excisable goods shall be removed,- (i) from a free trade zone to any other place in India; or (ii) from a hundred per cent export-oriented undertaking to any other place in India, except on payment of duty of excise leviable on such goods and under ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... comprising a consignment are despatched in one lot at any one time, only one invoice shall be made out in respect of the consignment. (b) Where a consignment is split into two or more lots, each of which is despatched separately either on the same day or on different days, a separate invoice shall be made out in respect of each such lot. (c) In case a consignment is loaded in more than one vehi....