Central Excise (2nd Amendment) Rules, 1988

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....88 Notification No. 14/88-C.E. (N.T.) Dated 24-5-1988 In exercise of the powers conferred by section 37 of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government hereby makes th....

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....uted; (ii) in sub-rule (1), in the opening portion, for the words "the goods on which duty has been paid", the words "the goods, whether manufactured in his factory or any other factory, on which the....