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<h1>Clarification on Annual Stock Taking in Small-Scale Units Under Central Excise; Visits Require Assistant Collector's Approval.</h1> The circular clarifies the procedure for annual stock taking in small-scale units under central excise regulations. It addresses a query from the Collector in Meerut regarding the necessity of visits by Central Excise Inspectors or Superintendents to these units. The document confirms that annual stock taking is mandatory for factories operating under partial or conditional exemptions, such as those under Notification No. 175/86-CE. Visits for stock taking are permissible with the Assistant Collector's approval as per the Board's instructions. This clarification resolves the inquiry from the Collector of Central Excise, Meerut.