Registered Authorised Courier Documents Certified by Customs Appraisers Accepted as Evidence of Duty Payment

[Central Excise Notification No. 27 (Non Tariff) dated 31^st December 2015]

Seeks to amend CENVAT Credit Rules, 2004

In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944) and section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the CENVAT Credit Rules, 2004, namely:-

1. (1) These rules may be called the CENVAT Credit (Sixth Amendment) Rules, 2015.

(2) They shall come into force on the date of their publication in the official

Gazette.

2. In the CENVAT Credit Rules, 2004, in rule 9, in sub-rule (1), in clause (d), after the words Foreign Post Office, the words or, as the case may be, an Authorized Courier, registered with the Principal Commissioner of Customs or the Commissioner of Customs in-charge of the customs airport, shall be inserted.