Budget-day removal restrictions: advance declarations and supervised clearances required, with limited commissioner-granted relaxations. Central excise rules restrict removal of goods after 6:00 PM on the day preceding Budget Day and on Budget Day; assessees under the Self Removal Procedure must submit advance removal applications, file declarations of last invoice number and closing stock, and have removals supervised and invoices countersigned by a designated proper officer. Commissioners may grant limited relaxations for specified categories of goods and must report such permissions to the Ministry for ex-post approval.