Recovery of overtime fee - Instructions regarding - Central Excise - 222/4/87-CX.6

Recovery of overtime fee - Instructions regarding F. No. 222/4/87-CX.6 Dated 1-2-1988 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Recovery of overtime fee - Instructions regarding. Some divergence in practice in relation to recovery of overtime fee has been brought to the notice of the Board in relation to supervision for clearance of cut-tobacco within a factory between 6.00 PM to 6.00 AM, for the manufacturer of cigarettes. 2. The matter has been examined by the Board. It is observed that cut-tobacco is a commodity covered by physical control. As such all removals of cut-tobacco whether within the factory or outside, it has to be made under the supervision of local Central Excise Officers. If, the clearances are made within the normal working hours no over time fees is to be recovered from the assessee. However, for all supervision done in such cases i.e. for removal of cut-tobacco within the factory or outside it, between 6.00 PM and 6.00 AM on any working day, or at any time on holidays and sundays, overtime fees is to be recovered at the appropriate rate from the assessee in accordance with the provisions of Rule 224 of the Central Excise Rules, 1944.