Section 2   [ View Judgements ]

Amendment of rule 2

In rule 2 of the Central Excise Rules, 1944 (hereinafter referred to as the said rules), after clause (ix), the following clause shall be inserted, namely :- ' (ixa) "procurer" means any person who receives molasses manufactured in a khandsari sugar factory, whether directly from such factory or otherwise, for use in the manufacture of any commodity, whether or not excisable, and is liable for payment of duty assessed on such molasses;'.

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