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Attention of Trade and all concerned is invited to the issue
of Notification No,3/2007-CE dtd. 08.02.2007 issued by the Government
which is reproduce for the convenience of the Trade.
“ 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, 2002, namely:-
1.
(1) These rules may be called the Central Excise (Amendment)
Rules, 2007.
(2) They shall come into force on the date of their publication
in the Official Gazette.
2.
In the Central Excise Rules, 2002, in rule 12, in sub-rule (1),
before the existing proviso, the following proviso shall be
inserted, namely:-
"Provided
that an assessee, manufacturing pan masala falling under tariff
item 2106 90 20 or pan masala containing tobacco falling under
tariff item 2403 99 90, shall also file, along with the return,
for the month to which the said return relates, a statement
summarizing,-
(i)
the purchase invoices for the month with the names and addresses
of the suppliers of betel nut, tobacco and packing material
along with the quantity of the said goods purchased; and
(ii)
the sales invoices for the month with the names and addresses
of the buyers, description, quantity and value of goods sold
by the assessee.
Explanation:
When the goods are not sold from the factory, the address of
the premises to which the goods are dispatched from the factory
shall also be provided".
Rahul Nangare
Under Secretary to the Government of
India
[F.No.213/18/2006-CX.6]
C.No.IV-16/09/TECH/NOTF-CE(NT)/2002/
Dated:-
Copy forwarded for information and necessary action to:-
1.
The Chief Commissioner,
Central Excise & Customs, Shillong Zone, CRESCENS
Building
, Shillong – 793 001.
2.
The Director of
Audit, Customs & Central Excise, New
Delhi .
3.
The Director of
Inspection, Customs & Central Excise, New
Delhi .
4.
The Commissioner
of Customs (Prev.), N.E.R., Shillong.
5.
The Commissioner,
Central Excise, Dibrugarh.
6.
The Commissioner(Appeals),
Central Excise, Guwahati.
7.
The Directorate
General of Anti-Evasion(Central Excise), 4/2, Karaya
Road , (4th
Floor), Kolkata – 700 017.
8.
The Deputy Director
of National
Academy
of Customs Excise and Narcotics (NACEN), Eastern Region, P-27,
C.I.T. Scheme-VIII(M), Bidhan Nagar , Kolkata – 7000 067.
9.
The Assistant
Commissioner-In-Charge, National
Academy
of Customs Excise and Narcotics,
Directorate of Inspection, Customs & Central Excise, Kolkata.
10.
The Accountant
General of Assam
/ Meghalaya,
Shillong.
11.
The Chemical Examiner,
Central Excise, Digboi.
12.
The Additional
Commissioner(AE), Central Excise, Shillong
13.
The Additional
Commissioner(Tech), Central Excise, Dibrugarh Commissionerate.
14.
The Jointl Commissioner,
(Tech)/ (P&V), Central Excise, Shillong
15.
The Senior Departmental
Representative, CEGAT, Kolkata Bench, Bamboo Cottage, 169, Acharya
Jagadish Chandra Bose Road, Kolkata.
16.
The Departmental
Representative, CEGAT, West Block No. 2, R.K. Puram,
New Delhi-110 016.
17.
The Deputy/ Assistant
Commissioner, Audit, Central Excise, Shillong.
18.
The Deputy/ Assistant
Commissioner, Central Excise, All Divisions under Shillong Commissionerate/
Audit Hqrs. Guwahati/ Service Tax Cell, Guwahati.
19.
The Deputy/ Assistant
Commissioner, Central Excise, All Divisions under Dibrugarh
Central Excise Commissionerate.
20.
The Superintendent,
Adjudication/ A.E./ Appeal/ Audit/ Law/ Statistics/ Service
Tax/ Recovery Cell, CIU-Vig/ Training Cell/ Hqrs./ Inspection/
P.L.C, Central Excise, Shillong.
21.
The Superintendent,
Central Excise, All
Ranges
under Shillong Central Excise
Commissionerate.
22.
All Trade Association/
Chamber of Commerce under Shillong Central Excise Commissionerate.
23.
All R.A.C. Members
under Shillong Central Excise Commissionerate and observers
of the meeting.
24.
P.A. to Commissioner,
Central Excise, Shillong.
25.
The Systems Officer,
Computer Cell, Central Excise, Shillong.
26.
Guard file.
(K.C. Johny )
Additional
Commissioner (Tech)
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