Notification No. 42/2000-Central Excise (N.T.), dated 5-6-2000

CE Rule 49
-No Duty on Goods Unfit for Consumption/ Marketing

In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Central Excise Rules, 1944, namely:-

1 These rules may be called the Central Excise (Ninth Amendment) Rules, 2000.

2. In rule 49 of the Central Excise Rules, 1944, after sub-rule (1), following sub-rule shall be inserted, namely:

"(1A) The manufacturer shall, on demand, pay the duty leviable on any goods which are not accounted for in the manner specifically provided in these rules, or which are not shown to the satisfaction of the proper officer to have been lost or destroyed by natural causes or by unavoidable accident during handling or storage in such store-room or other approved premises:

Provided that the proper officer may not demand duty due on any goods claimed by the manufacturer as unfit for consumption or for marketing subject to such conditions as may be imposed by the Commissioner by order in writing.".

Sd/-
(Prashant Kumar Sinha)
Under Secretary to the Govt. of India

F.No.345/5/2000- TRU

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