RULE 96ZA. Application to avail of special procedure

(1) Where a manufacturer who subjects stainless steel pattis/rattas falling under Chapter 72 or aluminum circles falling under Chapter 76 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), to the process of cold rolling with the aid of cold rolling machines, makes in the proper form, an application to the Commissioner , in this behalf, the special provisions contained in this section shall, on such application being granted by the Commissioner, apply to such manufacturer in substitution of the provisions contained elsewhere than in this section for the period in respect of which the application has been so granted.

(2) Such application shall be made so as to cover a period of not less than twelve consecutive calendar months, but permission may be granted for a shorter period in the discretion of the Commissioner.

(3) If at any time during such period the manufacturer fails to avail himself of the special provisions contained in this section, he shall, unless otherwise ordered by the Commissioner, be precluded from availing himself of such provisions for a period of six months from the date of such failure.

(4) If the manufacturer desires to avail himself of the special provisions contained in this section on the expiry of the period for which his application was granted, he shall, before such expiry, make an application to the Commissioner Under sub-rule (1) and on his failure to do so, he shall, unless otherwise ordered by the Commissioner, be precluded from availing himself of such provisions for a period of six months from the date of such expiry.

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