Central Excise - Rules 173G(2), 223B and 224 of the Central Excise Rules, 1944 - Precautions at Budget, 1996-97- Instructions regarding.

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....or rule 173G of the Central Excise Rules, 1944, regarding removal of excusable goods after 6 P.M. on the day preceding the Budget Day and also no the Budget Day, should be strictly enforced on all assessees, including those working under Self Removal Procedure. It is once again reiterated that the schemes of Record Based Control and Production Based Control are comprised in Self Removal Procedure. Therefore, instruction contained in Chapter 7 of the Self Removal Procedure handbook (Corrected) should be scrupulously followed. These instructions should be impressed upon the field staff so that they are thoroughly familiar with them for their implementation. Assessees should be made aware of the fact that after 6 PM on the day proceeding the B....

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....isions of sub-rule (1) of rule 224 should be enforced in respect of removal of any goods after 6.00 PM on 21.7.1996 on goods can be delivered from a factory or a warehouse except with the permission of the Commissioner and under such conditions and on payment such overtime fees/ supervision charges as may be required. All clearances after 6.00 PM on the day preceding the Budget Day, i.e. 21.7.1996 should be supervised by the proper officer deputed to factory or a group of factories as indicated in para 3 above. 6. (i) As required under rule 223-B, all the assessees should intimate to the superintendent incharge of their Range, with a copy to the proper officer (a) the number of last invoice issued by them upto the proper officer (a) the n....

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.... in invited to the Explanation and the first proviso to sub-rule (2) or rule 224. A person can file an application even with regard to those goods which may come into existence at any time after the filing of the application. However, for acknowledgment (acceptance of the said application for purpose of sub-rule (2)), power have been given to the Commissioner to prescribe the terms, conditions and limitation the fulfillment of which will be necessary for the said acknowledgement/ acceptance. (ii) Application in relation to goods which are not yet in existence may be accepted (acknowledged) in the following situations, namely:- a) for removal of goods which are utilised within the same factory for further manufacture, or which are cleared....

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.... names and quantities of commodities involved and the reasons for granting the relaxations. 9. Rule 224(2A) governs removal after 5.00 P.M. on the Budget Day. Such removals can take place only with the permission of the Central Government and after the assessees have furnished the necessary undertaking etc., as required under this rule, to pay duty at the enhanced rate if any, that may be applicable to such goods. In the interest of expeditious grant of such permission in deserving cases, it has been decided that the Commissioner may grant such permission in the situations referred to in para 7 above and even in the case of goods that will come into existence after presentation of the application. 10. Before granting the relaxation as u....