Budget Day procedural changes: Commissioners may permit post appointed time excise clearances with application, conditions and duty accounting. Amendments to the Central Excise Rules define appointed day and appointed time, omit the pre Budget declaration rule and limit physical control to the period from appointed time until midnight, allowing self removal up to the commencement of Budget proceedings. Commissioners, not the Central Government, now grant permissions for clearances after the appointed time; such permissions require written advance applications, specified A.R. forms filed with a designated proper officer, duty undertakings for any enhanced rates, provisional filings for estimated quantities with finalization after the Budget, and Commissioner oversight for accounting and recovery of differential duty.