Notification No. 32/2011 Dated, 30th December, 2011
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 further to amend the Central Excise Rules, 2002, namely :-
1. Short title and commencement.- (1) These rules may be called the Central Excise (Fifth Amendment) Rules, 2011.
(2) They shall come into force on the 31st day of January, 2012.
2. In the Central Excise Rules, 2002, in rule 12, in sub-rule (1),-
- the second proviso shall be omitted;
- in the third proviso for the words “Provided also that”, the words “Provided further that” shall be substituted;
Reference: Rule 12 of Central Excise Rules, 2002