Reduction of threshold limit for mandatory e-payment of Central Excise duty to Rupees One lakh -Central Excise (Second Amendment) Rules, 2013

Last updated: 26 November 2013

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

DEPARTMENT OF REVENUE

Notification No. 15/2013 – Central Excise (N.T.)

New Delhi, the 22nd November, 2013

01, Agrahayan 1935 Saka

G.S.R. (E). - 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 to further amend the Central Excise Rules, 2002, namely:-

1. (1) These rules may be called the Central Excise (Second Amendment) Rules, 2013.

(2) They shall come into force with effect from the 1st day of January, 2014.

2. In the Central Excise Rules, 2002, in rule 8, in sub-rule (1), in the third proviso, for the words “rupees ten lakh”, the words “rupees one lakh” shall be substituted.

F. No. 201/02/2013-CX.6

(Pankaj Jain)

Under Secretary to the Government of India

Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), dated the 1st March, 2002 vide notification No. 4/2002 – Central Excise ( N.T.), dated the 1st March, 2002, [G.S.R. 143 (E), dated the 1st March, 2002] and was last amended, vide, notification No. 2/2013 - Central Excise (N.T.), dated the 1st March, 2013, [G.S.R 149(E) dated the 1st March, 2013].