9911796707
TMI BlogCentral Excise - Rules 173(2), 223B and 224 of the Central Excise Rules, 1944 Precautions at Budget, 1997-98 Instructions regarding.X X X X Extracts X X X X X X X X Extracts X X X X ..... envisaged in sub-rule (2) and 2(A) of rule 224, read with sub-rule (2) of rule 173G of the Central Excise Rules, 1944, regarding removal of excisable goods after 6 P.M. on the day preceding 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, instructions 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 fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and in rule 173G (2) of the Central Excise rules, 1944. Provisions of sub-rule (1) of rule 224 should be enforced in respect of removal of any goods after 6.00 P.M. on the day preceding the Budget Day i.e., 27.2.1997. After 6.00 P.M. on 27.2.1997 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 of such overtime fees/ supervision charges as may be required. All clearances after 6.00 P.M. on the day preceding the Budget Day, i.e. 27.2.1997 should be supervised by the proper officer deputed to a factory or a group of factories as indicated im para 3 above. 6. (i) As required under rule 223B, all the assessees should intimate to the Superintendent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pt form the provisions of rule 224. 7. (i) Your attention is 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 filling of the application. However, for acknowledgement (acceptance of the said application for purpose of sub-rule (2)), power have been given to the Commissioner to prescribe the terms, conditions and limitations, the fulfillment of which will be necessary for the said acknowledgement/ acceptance. 7 (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ations granted in terms of para 7 above, a report should be sent to the Ministry for information indicating the names of the assessees, the 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ary to the Govt. of India _______________________________________________________________ Declaration of Stock etc. on Pre-Budget Day by manufacturer working under self removal procedure 1. Name of the assessee 2. Registration No. 3. Commodity I/We hereby declare that the serial number of last invoice / invoices issued by me/us and the balance in hand of the excisable good manufactured by me/ us on the date* _________________ at 6.00 P.M. was/ were as under:- Name of goods with sub - heading Number Serial No. of last invoice Closing balance of excisable goods in stock as per R.G. 1 Certified that the particulars given above are correct. Place _____________ S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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