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Central Excise (5th Amendment) Rules, 1989
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....e following rules further to amend the Central Excise Rules, 1944, namely : (1) These rules may be called the Central Excise (Fifth Amendment) Rules, 1989. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In rule 47 of the Central Excise Rules, 1944 (hereinafter referred to as the said Rules), after sub-rule (4), the following sub-rule shall be inserte....