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of <h1>Waiver of Merchant Overtime Charges for Storing Non-Duty Paid Goods Outside Factories; Emphasis on Self-Assessment.</h1> The circular addresses the waiver of merchant overtime charges for storing non-duty paid goods outside factory premises. Previously, such charges were collected based on physical supervision requirements. However, the Board now emphasizes self-assessment by the assessee, aligning with modern liberalization and simplification efforts. The Jurisdictional Commissioner may impose conditions to safeguard revenue but the recovery of these charges is no longer necessary. This modifies earlier instructions, including Circular No. 610/1/2002-CX, and relevant parties should be informed accordingly.
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