MOT Charges

[CHITRA RAGURAM]

Please explain the term MOT Charges under Central Excise Act..

AI Summary

Clarification on MOT Charges: No Extra Fees for Essential Saturday Work by Central Excise Officers Under Central Excise Act. A query was raised regarding the term MOT Charges under the Central Excise Act. The response clarified that MOT charges relate to overtime work by Central Excise Officers, particularly after the introduction of a five-day workweek. A circular from 1986 addressed the issue of recovering MOT charges for work done on Saturdays, which are considered holidays for some establishments. The Board decided that essential tasks performed on Saturdays by a skeleton staff should not incur MOT charges for assessees. This decision aimed to address difficulties faced by field formations in supervising work requiring physical oversight on Saturdays.