Central Excise (5th Amendment) Rules, 1988

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....nment hereby makes the following rules further to amend the Central Excise Rules, 1944, namely :- 1. (1) These rules may be called the Central Excise (Fifth Amendment) Rules, 1988. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Central Excise Rules, 1944,- (1) in rule 97, in sub-rule (1), in the first proviso, in clause (vii) the word....

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....the duty payable on such goods after being remade, refined, re-conditioned or subjected to any other similar process in the factory."; (b) in the second proviso, after the words "within twenty-four hours of such re-entry", the words "or within such further period not exceeding ten days, as the Collector may, on sufficient cause being shown, permit in any particular case" shall be inserted; (....