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TMI BlogProcedure for clearance of goods on budget day and pre budget dayX X X X Extracts X X X X X X X X Extracts X X X X ..... 00 AM. 2. The procedural restrictions 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 6PM on the day preceding the Budget Day, should be strictly enforced on all the assessees, including those working under Self Removal Procedure. It is reiterated that the schemes of Record Based Control and Production Based Control are essential components of self Removal Procedure (SRP). therefore, instructions contained in Chapter 7 of the Self Removal Procedure Handbook (Corrected) should be scrupulously followed, mutatis rilutandis. Assessees should be made aware of the fact that after 6PM on the day preceding the Budget Day and also on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... estrictions, attention is also invited to the provisions contained in sub-rule (1) of rule 224 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 PM on the day preceding the Budget Day i.e., 26.02.1999. After 6.00 PM on 26.02.1999 no 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 PM on the day preceding the Budget Day, i.e., 26.02.1999 should be supervised by the proper officer deputed to a factory or a group of factories as indicated in para 3 above. 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the manufacturers working under compounded levy scheme. They are already exempt from the provisions of rule 224. 7. Your attention is invited to the Explanation and the first proviso to sub-rule (2) of 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 acknowledgement (acceptance ofthe said application for purpose of sub-rule (2)) power have been given to the Commissioner to prescribe the terms, conditions and limitations, the fulfilment of which will be necessary for the said acknowlegement/acceptance. 7.1 Application in relation to goods which are not yet in existence may be accepted (acknowledged) in the following ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the exact quantity of goods removed. 8. In respect of relaxations granted in terms of para 7 above, a report should be sent to the Ministry ioi 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) [as amended) governs removal after 11.00 AM 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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