Rule 10 - Access to manufactory - Customs, Central Excise Duties and Service Tax Drawback Rules, 1995

RULE 10. Access to manufactory. - Whenever an officer of the Central Government specially authorised in this behalf by an [Assistant Commissioner of Customs or Deputy Commissioner of Customs 1 [***]], considers it necessary, the manufacturer shall give access at all reasonable times to the officer so authorised to every part of the premises in which the goods are manufactured, so as to enable the said officer to verify by inspection the process of, and the materials or components used for the manufacture of such goods, or otherwise the entitlement of the goods for drawback or for a particular amount or rate of drawback under these rules. ------------------ Notes:- 1. Omitted vide Not. 58/2017 - Dated 29-6-2017 w,e.f. 1st day of July, 2017 before it was read as, or of Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise