This notification seeks to amend the Central Excise Rules, 2002 to be now called the Central Excise (Third Amendment) Rules, 2013 and the same will be implemented with effect from 1^st March 2014. The following amendments have been made in the said Rules:-
 
1.    As per Rule 9 (1), central excise registration was required to be taken by every person who manufactured, produced, traded, held private store-room or warehouse or otherwise used excisable goods. Now, registration is also required to be taken by the importer who is issuing invoices as per Rule 11 of Central Excise Rules, 2002.
 
2.    In Rule 11 (7), 1^st proviso has been deletedwhich states thatin case of the first stage dealer receiving imported goods under an invoice bearing an indication that the credit of additional duty of customs levied on the said goods under sub-section (5) of section 3 of the Customs Tariff Act, 1975 shall not be admissible, the said dealer shall on the resale of the said imported goods, indicate on the invoice issued by him that no credit of the additional duty levied under sub-section (5) of section 3 of the Customs Tariff Act, 1975 shall be admissible. Further, 2^nd proviso being the only exception ‘provided further’ has been replaced by ‘provided’. The effect is that the first stage dealer need not indicate on the invoice issued by him pertaining to resale of goods imported by him that credit of SAD is not admissible. However, the second stage dealer would continue to indicate the said fact in his invoice.