Amendments in Central Excise Rules (CER),2002 and CENVAT Credit Rules(CCR),2004 are being simultaneously being done to provide for-
(i) Direct dispatch of goods to registered dealer’s/ registered importer’s customers without first bringing them to the dealer’s / importer’s registered premises subject to the conditions specified therein (Rule 11 of CER and Rule 4 of CCR refers),
(ii) Direct dispatch of inputs and capital goods to job worker without first bringing them to the manufacturer’s /output service provider’s premises subject to the conditions specified therein (Rule 11 of CER and Rule 4 of CCR refers),
(iii) Definition of “export goods” (rule 5 of CCR refers) and “export” (rule 18 of CER refers),
(iv) Application of certain provisions of these rules, presently applicable to the registered dealers, to apply to the registered importers also.
