Footnote:

(1) The principal notification No. 76/86-Central Excise, dated the 10th February, 1986 was last amended by notification No. 11/96 -Central Excise, dated the 23^rd July, 1996 which was published in the Gazette of India, vide number G.S.R. 309 (E), dated the 23^rd July, 1996.

(2) The principal notification No. 121/94-Central Excise, dated the 11th August, 1994 was published in the Gazette of India, vide number G.S.R. 620 (E) , dated the 11th August, 1994 and was last amended by notification No. 21/96 -Central Excise, dated the 23^rd July, 1996 which was published in the Gazette of India, vide number G.S.R. 319 (E), dated the 23^rd July, 1996.

(3) The principal notification No. 20/97-Central Excise, dated the 11^th April, 1997 was published in the Gazette of India vide number G.S.R. 219 (E), dated the 11^th April, 1997, and was last amended by notification No. 11/2000-Central Excise, dated the 1st March, 2000 which was published in the Gazette of India vide number G.S.R. 189 (E), dated the 1st March, 2000.

(4) The principal notification No. 32/99-Central Excise, dated the 8th July, 1999 was published in the Gazette of India, vide number G.S.R. 508 (E), dated the 8th July, 1999 and was last amended by notification No. 1/2001-Central Excise, dated the 22^nd January, 2001 which was published in the Gazette of India, vide number G.S.R. 32 (E), dated the 22^nd January, 2001.

(5) The principal notification No. 33/99 -Central Excise, dated the 8^th July, 1999 was published in the Gazette of India, vide number G.S.R. 509(E), dated the 8^th July, 1999 and was last amended by notification No. 1/2001-Central Excise, dated the 22^nd January, 2001 which was published in the Gazette of India, vide number G.S.R. 32 (E), dated the 22^nd January, 2001.

(6) The principal notification No. 8/2000 -Central Excise, dated the 1^st March, 2000 was published in the Gazette of India, vide number G.S.R. 186 (E), dated the 1^st March, 2000 and was last amended by notification No. 47/2000-Central Excise, dated the 1^st September, 2000 which was published in the Gazette of India, vide number G.S.R. 703(E), dated the 1^st September, 2000.

(7) The principal notification No. 9/2000 -Central Excise, dated the 1^st March, 2000 was published in the Gazette of India, vide number G.S.R. 187 (E), dated the 1^st March, 2000 and was last amended by notification No. 47/2000-Central Excise, dated the 1^st September, 2000 which was published in the Gazette of India, vide number G.S.R. 703(E), dated the 1^st September, 2000.

Seeks to rescind certain notifications issued under S-3A of the Central Excise Act

1st March, 2001

(F. No. 334/1/2001-TRU)

(T.R. Rustagi)

Joint Secretary to the Government of India

SSI exemption scheme effective from 1.4.2001 for units not availing Cenvat credit

1st March , 2001

as is in excess of the amount calculated at the rate specified in the corresponding entry in column (3) of the said Table:-

(ii)        While exercising the option under condition (i), the manufacturer shall inform in writing to the Deputy Commissioner or Assistant Commissioner of Central Excise with a copy to the Superintendent of Central Excise giving the following particulars, namely:-

1. name and address of the manufacturer;
2. location/locations of factory/factories;
3. description of specified goods produced;
4. date from which option under this notification has been exercised;
5. aggregate value of clearances of specified goods (excluding the value of clearances referred to in paragraph 3 of this notification) till the date of exercising the option;

(iii)        The manufacturer shall not avail the credit of duty on inputs under rule 57AB or rule 57AK of the Central Excise Rules, 1944, paid on inputs used in the manufacturer of the specified goods cleared for home consumption, the aggregate value of first clearances of which, as calculated in the manner specified in the said Table does not exceed rupees one hundred lakhs.

(iv)        The manufacturer also does not utilise the credit of duty on capital goods under rule 57AB or rule 57AK of the said rules, paid on capital goods, for payment of duty, if any, on the aforesaid clearances, the aggregate value of first clearances of which does not exceed rupees one hundred lakhs, as calculated in the manner specified in the said Table.

(vi)        Where the specified goods are cleared by one or more manufacturers from a factory, the exemption shall apply to the aggregate value of clearances mentioned against each of the serial numbers in the said Table and not separately for each manufacturer.

(vii)        The aggregate value of clearances of all excisable goods for home consumption by a manufacturer from one or more factories, or from a factory by one or more manufacturers, does not exceed rupees three hundred lakhs in the preceding financial year:

3. For the purposes of determining the aggregate value of clearances for home consumption, the following clearances shall not be taken into account, namely:-

4. The exemption contained in this notification shall not apply to specified goods bearing a brand name or trade name, whether registered or not, of another person, except in the following cases :-

(a) where the specified goods, being in the nature of components or parts of any machinery or equipment or appliances, are cleared for use as original equipment in the manufacture of the said machinery or equipment or appliances by following the procedure laid down in Chapter X of the Central Excise Rules, 1944. Manufacturers, whose aggregate value of clearances of the specified goods for use as original equipment does not exceed rupees one hundred lakhs in the financial year 2000-2001 as calculated in the manner specified in paragraph 1 may submit a declaration regarding such use instead of following the procedure laid down in Chapter X of the said rules;

(b) where the specified goods bear a brand name or trade name of-

(c) where the specified goods are manufactured in a factory located in a rural area.

5. This notification shall come into force on the 1^st day of April,2001.

Explanation.- For the purposes of this notification,-

All goods specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), other than the following , namely:-

F. No 334/1/2001-TRU

(T.R. Rustagi)

Joint Secretary to the Government of India

1^st March, 2001

(i)        A manufacturer who intends to avail the exemption under this notification shall exercise his option in writing for availing the exemption under this notification before effecting the first clearances and such option shall be effective from the date of exercise of the option and shall not be withdrawn during the remaining part of the financial year.

(iii)        Where a manufacturer opts for availing the exemption under this notification in terms of condition (i) above, the clearances of specified goods already made during the financial year, prior to the exercise of such option, shall be taken into account for computing the aggregate value of clearances, as specified in the said Table.

(iv)        Where a manufacturer clears the specified goods from one or more factories, the exemption in his case shall apply to the aggregate value of clearances mentioned against each of the serial numbers in the said Table, and not separately for each factory.

(vi)        The aggregate value of clearances of all excisable goods for home consumption by a manufacturer from one or more factories, or from a factory by one or more manufacturers, does not exceed rupees three hundred lakhs in the preceding financial year.

3.    For the purposes of determining the aggregate value of clearances for home consumption, the following clearances shall not be taken into account, namely :-

5.        This notification shall come into force on the 1^st day of April,2001.

Explanation .- For the purposes of this notification, -

(A)        "brand name" or "trade name" mean a brand name or trade name, whether registered or not, that is to say a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person ;

(D)        in the determination of the value of clearances of Chinaware or Porcelainware or both, where a manufacturer gets Chinaware or Porcelainware or both fired in a kiln belonging to or maintained by a Pottery Development Centre run by the Central Government or a State Government or by the Khadi and Village Industries Commission, the value of the Chinaware or Porcelainware or both, belonging to the said manufacturer and fired in such kiln shall be taken into account ;

(E)        where the specified goods are manufactured in a factory belonging to or maintained by the Central Government or by a State Government, or by a State Industries Corporation, or by a State Small Industries Corporation or by the Khadi and Village Industries Commission, then the value of excisable goods cleared from such factory alone shall be taken into account ;

(H)        "rural area" means the area comprised in a village as defined in the land revenue records excluding-

All goods specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), other than the following , namely:-

F. No 334/1/2001-TRU

(T.R. Rustagi)

Joint Secretary to the Government of India

Rescinds notifications issued under S-5A of the Central Excise Act

1st March, 2001

F. No. 334/1/2001-TRU

(T.R. Rustagi)

Joint Secretary to the Government of India

Seeks to prescribe effective duty of excise and additional duty of excise in respect of processed textile fabrics

1st March, 2001

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act,1944 (1 of 1944) read with  sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 or 1957) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 17/2000 - Central Excise, dated the 1st March, 2000, published in the Gazette of India vide number G.S.R. 195 (E), dated the 1^st March, 2000, except as respects things done or omitted to be done before such supersession, the Central Government being satisfied that it is necessary in the public interest so to do, hereby exempts excisable goods of the description specified in column (3) of the table below and falling within the Chapter, heading No. or sub-heading No. of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), specified in the corresponding entry in column (2) of the said Table, from so much of the aggregate of, –

(b)            the duty of excise specified in the First Schedule to the said Additional Duties of Excise (Goods of Special

(hereinafter referred to as the ‘aggregate duty’) as is in excess of an amount calculated at the rate of sixteen per cent. ad valorem;

Explanation – For the purposes of the exemption under S.No.3 of the Table,-

(i)        the expression "independent processor" means a manufacturer who is engaged exclusively in the

(ii)        the value of the fabrics shall be equal to 40% of the value determined under section 4 of the Central Excise    

F. No. 334/1/2001-TRU.

(T.R.Rustagi)

Joint Secretary to the Government of India

Seeks to exempt articles of apparel and clothing accessories, not knitted or crocheted, other than those bearing a registered brand name

1st March, 2001

Explanation.- For the purposes of this notification, "registered brand name" means a brand name, registered under the Trade and Merchandise Marks Act, 1958 (43 of 1958), that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented word or any writing which is used in relation to a product, for the purposes of indicating, or so as to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of the identity of that person.

F.No. 334/1/2001-TRU.

(T.R. Rustagi)

Joint Secretary to the Government of India

Seeks to exempt Pan Masala falling under heading No. 21.06 produced by units availing exemption under notification No. 32/99 or 33/99 CE, from the whole of National Calamity Contingent Duty

1^st March, 2001

2. This exemption shall be given effect to in the same manner as the exemption contained in either of the said notifications under which the goods are cleared.

F. No. 334/1/2001–TRU

(T. R. Rustagi)

Joint Secretary to the Government of India.

TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION(1) OF THE GASETTE OF INDIA EXTRAORDINARY, DATED THE 31^st MARCH, 2001

1st March, 2001

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) and sub-section (2) of section 4A of the Central Excise Act, 1944 (1 of 1944) and in supersession of the notifications of the Government of India in the Ministry of Finance (Department of Revenue) No. 9/2000-Central Excise (N.T.), dated the 1st March, 2000, published in the Gazette of India vide number G.S.R. 201(E), dated the 1st March, 2000 and No. 52/2000-Central Excise (N.T.), dated the 16th November, 2000, published in the Gazette of India vide number G.S.R. 872 (E), dated the 16th November, 2000, except as respects things done or omitted to be done before such supersession, the Central Government hereby specifies the goods mentioned in column (3) of the Table below and falling under Chapter or heading No. or sub-heading No. of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) mentioned in the corresponding entry in column (2) of the said Table, as the goods to which the provisions of the said sub-section (2) shall apply, and allows as abatement the percentage of retail sale price mentioned in the corresponding entry in column (4) of the said Table:-

Explanation.- For the purposes of this notification, "retail sale price" means the maximum price at which the excisable goods in packaged form may be sold to the ultimate consumer and includes all taxes, local or otherwise, freight, transport charges, commission payable to dealers, and all charges towards advertisement, delivery, packing, forwarding and the like, as the case may be, and the price is the sole consideration for such sale.

F. No. 334/1/2001-TRU

(T.R. Rustagi)

Joint Secretary to the Government of India

This notification seeks to amend the Central Excise Rules, 1944 so as to make changes in the CENVAT Rules

1^st March, 2001

2. In the Central Excise Rules, 1944 (hereinafter referred to as the said rules), in rule 52A , in sub-rule (2), for the word "quadriplicate", the word "triplicate" shall be substituted.

3. In the said rules, in rule 57AA,-

(a) in clause (a), after sub-clause (vi), following shall be inserted, namely:-

(b) in clause (d), the "Explanation" shall be numbered as "Explanation 1" and after "Explanation 1" as so numbered, the following shall be inserted, namely:-

"Explanation 2.- Inputs include goods used in the manufacture of capital goods which are further used in the factory of the manufacturer. ".

4. In the said rules, in rule 57AB,-

(A) for sub-rule (1), the following shall be substituted, namely:-

(B) in sub-rule (2), after clause (d) and before the Explanation, the following shall be inserted, namely:-

5. In the said rules, in rule 57AC,-

6. In the said rules, in rule 57AE, in sub-rule (1), for clause (i), the following shall be substituted, namely:-

7. In the said rules, rule 57AI, rule 96ZO, rule 96 ZP and rule 96ZQ shall be omitted.

F. No. 334/1/2001-TRU

(T.R.Rustagi)

Joint Secretary to the Government of India

Footnote.- The principal rules were published vide notification number IV D-C.E.,dated the 28^th February, 1944 and were last amended vide notification No. 2/2001- Central Excise (N.T.), dated the 2^nd February, 2001, published in the Gazette of India vide number G.S.R. 66 (E), dated the 2^nd February, 2001.

This notification seeks to prescribe rate of deemed credit in respect of independent textile processors and composite mills

1st March, 2001

2. The Central Government further declares that, -

(hereinafter referred to as the declared duty) shall be deemed to have been paid on the declared inputs and the same,-

(i) in case of a composite mill, shall be equivalent to the amount calculated at the rate of, –

(ii) in case of a manufacturer other than a composite mill, shall be equivalent to the amount calculated at the rate of, –

and credit of the declared duty so deemed to have been paid shall be allowed to the manufacturer of the final products, without production of documents evidencing payment of duty on the said inputs, at the time of clearance of the said final products:

3. The credit of declared duty allowed in respect of the said inputs shall be utilized towards payment of duty of excise or the additional duty of excise leviable under the said Central Excise Act and the Additional Duties of Excise (Goods of Special Importance) Act, on the said final products:

Provided that the credit of declared duty in respect of the inputs used in the final products cleared for export under bond shall be allowed to be utilized towards payment of duty of excise on any final products cleared for home consumption or for export on payment of duty and, where for any reason, such adjustment is not possible, by refund to the manufacturer subject to such safeguards, conditions and limitations as may be specified by the Central Government in the Official Gazette.

Provided further that no such refund of declared duty shall be allowed if the manufacturer avails of drawback allowed under the Customs and Central Excise Duties (Drawback) Rules, 1971 or claims rebate of duty under rule 12 of the Central Excise Rules, 1944, in respect of such duty.

4. The provisions of this notification shall not apply to a manufacturer (other than a composite mill) who avails any credit, under rule 57AB of the Central Excise Rules, 1944, in respect of the said inputs and the said inputs are used in the manufacture of the said final products.

Explanation. – It is clarified that the CENVAT credit in respect of capital goods, under rule 57AB of the Central Excise Rules, 1944, shall be allowed to the said manufacturer (other than a composite mill) subject to the conditions as specified under rule 57AC of the said rules.

Explanation. – It is clarified that the CENVAT credit in respect of capital goods, under rule 57AB of the Central Excise Rules, 1944, shall be allowed to the said composite mill subject to the conditions as specified under rule 57AC of the said rules.

6. The provisions of this notification shall not apply to final products on which duty of excise leviable under the Central Excise Act, 1944 (1 of 1944), or as the case may be, the additional duty leviable under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), has not been levied or paid or has been short-levied or short paid or erroneously refunded by reason of fraud, collusion or any wilful mis-statement or suppression of facts, or contravention of any provisions of the Central Excise Act or of the rules made thereunder with intent to evade payment of duty.

7. This notification shall come into effect on and from the 1st day of March, 2001.

Explanation 1.- It is clarified that even if the declared inputs are used directly by a manufacturer of final products the credit of the declared duty shall, notwithstanding the actual amount of duty paid on such declared inputs, be deemed to be equivalent to the amount specified in this notification and the credit of the declared duty shall be allowed to such manufacturer.

Explanation 2.- For the purposes of this notification, "composite mill" means a manufacturer who is engaged in the processing of fabrics with the aid of power along with the spinning of yarn from fibres and weaving or knitting or crocheting of fabrics within the same factory and includes a multi-locational composite mill, i.e., a public limited company which is engaged in the processing of fabrics with the aid of power along with the spinning of yarn from fibres and weaving or knitting or crocheting of fabrics in one or more factories owned by the same public limited company.

Explanation 3.- For the removal of doubt it is clarified that the provisions of this notification shall not apply where processed fabric itself is used as an input for further processing.

Explanation 4.- For the removal of doubt it is clarified that the provisions of paragraph 4 shall not apply to a manufacturer who avails of any credit, under rule 57AB of the Central Excise Rules, 1944, in respect of the declared inputs where the said declared inputs are used in manufacture of final products other than the said final products.

(T.R.Rustagi)

Joint Secretary to the Government of India

F.No. 334/1/2001-TRU.

This notification seeks to prescribe tariff values in respect of articles of apparel and clothing accessories, not knitted or crocheted, bearing a registered brand name

1st March, 2001

Table

Explanation.- For the purposes of this notification, "retail sale price" means the maximum price at which the said goods may be sold to the ultimate consumer and includes all taxes local or otherwise, freight, transport charges, commission payable to dealers, and all charges towards advertisement, delivery, packing, forwarding and the like, as the case may be, and the price is the sole consideration for such sale.

F. No. 334/1/2001-TRU.

(T.R. Rustagi)

Joint Secretary to the Government of India

This notification seeks to notify new Central Excise Rules, 2001 to be brought into effect from 1st day of July 2001

1st March, 2001

1. Short title, extent and commencement.-

2. Definitions.- In these rules, unless the context otherwise requires, –

3. Appointment and jurisdiction of Central Excise Officers.-

4. Duty payable on removal.- (1) Every person who produces or manufactures any excisable goods, or who stores such goods in a warehouse, shall pay the duty leviable on such goods in the manner provided in rule 8 or under any other law, and no excisable goods, on which any duty is payable, shall be removed without payment of duty from any place, where they are produced or manufactured, or from a warehouse, unless otherwise provided.

5. Date for determination of duty and tariff valuation.- (1) The rate of duty or tariff value applicable to any excisable goods , other than khandsari molasses, shall be the rate or value in force on the date when such goods are removed from a factory or a warehouse, as the case may be.

6. Assessment of duty.- The assessee shall himself assess the duty payable on any excisable goods:

7. Provisional assessment.- (1) Where the assessee is unable to determine the value of excisable goods or determine the rate of duty applicable thereto, he may request the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, in writing giving reasons for payment of duty on provisional basis and the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, may allow payment of duty on provisional basis at such rate or on such value as may be specified by him.

8. Manner of payment.- (1) The duty on the goods removed from the factory or the warehouse during the first fortnight of the month shall be paid by the 20^th of that month and the duty on the goods removed from the factory or the warehouse during the second fortnight of the month shall be paid by the 5^th of the following month:

Provided that in the case of goods removed during the second fortnight of the month of March, the duty shall be paid by 31^st day of March:

Provided further that where an assessee is availing of the exemption under a notification based on the value of clearances in a financial year, the duty on goods cleared during a calendar month shall be paid by the 15^th day of the following month.

Explanation.- For removal of doubts, it is hereby clarified that the duty liability shall be deemed to have been discharged only if the amount payable is credited to the account of the Central Government by the specified date.

9. Registration.- (1) Every person, who produces, manufactures, carries on trade, holds private store-room or warehouse or otherwise uses excisable goods, shall get registered and shall not engage in the production, manufacture, trade, storing in private store room or warehouse or use excisable goods without having applied for such registration to the jurisdictional Superintendent of Central Excise in proper form.

10. Daily stock account.- (1) Every assessee shall maintain proper records, on a daily basis, in a legible manner indicating the particulars regarding description of the goods produced or manufactured, opening balance, quantity produced or manufactured, inventory of goods, quantity removed, assessable value, the amount of duty payable and particulars regarding amount of duty actually paid.

11. Goods to be removed on invoice.- (1) No excisable goods shall be removed from a factory or a warehouse except under an invoice signed by the owner of the factory or his authorized agent and in the case of cigarettes, each such invoice shall also be countersigned by the Inspector of Central Excise or the Superintendent of Central Excise before the cigarettes are removed from the factory.

12. Monthly return.- Every assessee shall submit to the Superintendent of Central Excise a monthly return of production and removal of goods and other relevant particulars in the proper form within ten days after the close of the month to which the return relates.

13. Duty on matches.- The duty on matches shall be paid by affixing to each box or booklet a Government Central Excise Stamp of a value appropriate to the rate of duty, and where such boxes or booklets are issued in packages, each package shall be reckoned by the manufacturer as his minimum unit of distribution and shall bear the manufacturer’s trade label and a mark clearly showing the class of matches contained in the package.

14. Procedure for procurement of central excise stamps and maintenance of records for production and removal of matches.- The Board may, by notification, specify the procedure for procurement, accounting and disposal of Central Excise Stamps and matters pertaining to production, storage, control, removal and payment of duty on matches.

15. Special procedure for payment of duty.- (1) The Central Government may, by notification, specify the goods in respect of which an assessee shall have the option to pay the duty of excise on the basis of such factors as may be relevant to production of such goods and at such rate as may be notified for this purpose.

19. Export in bond.- (1) Any excisable goods may be exported in bond without payment of duty from a factory of the producer or the manufacturer or the warehouse or any other premises, as may be approved by the Commissioner.

21. Procedure for availing of end-use exemptions.- Where a producer or a manufacturer intends to avail of an exemption notified by the Central Government in respect of any clearances of goods on end-use basis, the producer or the manufacturer of such goods and the end-user thereof to whom the goods are supplied shall follow the procedure as may be specified by the Board.

22. Access to a registered premises.- An officer empowered by the Commissioner in this behalf shall have access to any premises registered under these rules for the purpose of carrying out any scrutiny, verification and checks as may be necessary to safeguard the interest of revenue.

23. Power to stop and search .- Any Central Excise Officer, not below the rank of an Inspector of Central Excise, may search any conveyance carrying excisable goods in respect of which he has reason to believe that the goods are being carried with the intention of evading duty.

24. Power to detain goods or seize the goods.- If a Central Excise Officer, not below the rank of an Inspector of Central Excise, has reason to believe that any goods, which are liable to excise duty but no duty has been paid thereon or the said goods were removed with the intention of evading the duty payable thereon, the Central Excise Officer may detain or seize such goods.

25. Confiscation and penalty.- (1) Subject to the provisions of section 11 AC of the Act, if any producer, manufacturer, registered person of a warehouse or a registered dealer, —

26. Penalty for certain offences.- Any person who acquires possession of, or is in any way concerned in transporting, removing, depositing, keeping, concealing, selling or purchasing, or in any other manner deals with, any excisable goods which he knows or has reason to believe are liable to confiscation under the Act or these rules, shall be liable to a penalty not exceeding the duty on such goods or rupees ten thousand, whichever is greater.

27. General penalty.- A breach of these rules shall, where no other penalty is provided herein or in the Act, be punishable with a penalty which may extend to five thousand rupees and with confiscation of the goods in respect of which the offence is committed.

28. On confiscation, property to vest in the Central Government.- (1) When any goods are confiscated under these rules, such thing shall thereupon vest in the Central Government.

29. Disposal of goods confiscated.- Goods of which confiscation has been adjudged and in respect of which the option of paying a fine in lieu of confiscation has not been exercised, shall be sold, destroyed or otherwise disposed of in such manner as the Commissioner may direct.

30. Storage charges in respect of goods confiscated and redeemed.- If the owner of the goods, the confiscation of which has been adjudged, exercises his option to pay fine in lieu of confiscation, he may be required to pay such storage charges as may be determined by the Commissioner.

31. Power to issue supplementary instructions.- The Board or the Chief Commissioner or the Commissioner, may issue written instructions providing for any incidental or supplemental matters, consistent with the provisions of the Act and these rules.

F. No. 334/1/2001-TRU

(T.R. Rustagi)

Joint Secretary to the Government of India