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    <description>Collectoral exercise of statutory powers under the Central Excise Acts does not require routine prior approval from the Board; Collectors should act using their discretion without referring matters for approval except in specified categories: clarifications on Board/Ministry instructions; deviations from Board advice; potential divergence of practice; required amendments to law or tariff; proposals to amend Board instructions or notifications; matters requiring legal approval of the Board/Ministry; and audit objections contrary to Board instructions.</description>
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      <description>Collectoral exercise of statutory powers under the Central Excise Acts does not require routine prior approval from the Board; Collectors should act using their discretion without referring matters for approval except in specified categories: clarifications on Board/Ministry instructions; deviations from Board advice; potential divergence of practice; required amendments to law or tariff; proposals to amend Board instructions or notifications; matters requiring legal approval of the Board/Ministry; and audit objections contrary to Board instructions.</description>
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