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    <title>Central Excise - Rules 173G(2), 223B and 224 of the Central Excise Rules, 1944 Precautions at Budget, 2000-2001 - instructions</title>
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    <description>Restrictions under rules 173G(2), 223B and 224 restrict removals of excisable goods after the evening before Budget Day and after the appointed time on Budget Day, apply to all assessees including those under the Self Removal Procedure, and require advance clearance applications, last-invoice and closing-stock declarations to the Range Superintendent and proper officer. Commissioners may grant limited provisional relaxations for specified situations (intra-factory transfers, continuous-despatch industries, pipeline/refuelling consignments, perishable or essential-service goods, and exports) subject to bonafides, immediate reporting to the Ministry and ex post approval.</description>
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