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Assessee or Exporter is required services of Central Excise Officers for supervision in accordance of any procedure specified in this regard by rules or instructions.


PART II
Over time Fee

  1. Over time Fee

    1.1 Wherever an assessee or exporter is required services of Central Excise Officers for supervision in accordance of any procedure specified in this regard by rules or instructions beyond office hours or on Sundays, Saturday or public holidays and where there is no specific posting of Officers in shifts by any Office order, he shall be required to pay Merchant Overtime at the rates specified under the Customs Act, 1961 under Customs (Fees for Rendering Services by Customs Officers) Regulation, 1998.

    1.2 If a manufacturer or exporter requisitions services of Central Excise Officers for supervision and examination of export cargo and stuffing in containers at his premises, such Officers also discharge functions of a "Customs Officers".

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What is New?

Date: 13-02-2025
Notification No. 14/2025-Customs
Seeks to amend Notification 11/2021-Customs dated 01.02.2021 to amend AIDC rate on Bourbon whiskey

Date: 11-02-2025
NOTIFICATION No. 09/2025–Central Tax
Seeks to bring rules 2, 8, 24, 27, 32, 37, 38 of the CGST (Amendment) Rules, 2024 in to force

Date: 03-02-2025
[F. No. CBIC-190354/236/2021-TRU]
Corrigendum to Notification No. 50 of 2024 Customs, dated the 30th December, 2024.

Date: 01-02-2025
Notification No. 13/2025-Customs
Seeks to further amend notification No. 153/94-Customs dated the 13 th July, 1994.

Date: 01-02-2025
Notification No. 12/2025-Customs
Seeks to further amend notification No. 19/2019 dated 06 th July 2019.

Date: 01-02-2025
Notification No. 11/2025 – Customs
Seeks to further amend notification No. 25/2002-Customs, dated the 1st March, 2002 so as to add capital goods to the already existing list of capital goods exempted from basic customs duty for manufacture of lithium-ion battery of mobile phones and electrically operated vehicles.

Date: 01-02-2025
Notification No. 09/2025-Customs
Seeks to further amend notification No. 16/2017-Customs, dated the 20 th April, 2017 so to exempt certain drugs for supply under Patient Assistance Programme run by specified pharmaceutical companies.

Date: 01-02-2025
Notification No. 07/2025-Customs
Seeks to further amend notification No. 11/2018-Customs dated 02 th February, 2018 so as to exempt specified goods from the whole of levy of Social Welfare Surcharge.

Date: 01-02-2025
Notification No. 04/2025–Customs
Seeks to exempt the import duty on goods which are being rationalized in the tariff.

Date: 01-02-2025
Notification No. 03/2025-Customs
Seeks to further amend notification No. 27/2011-Customs dated 30 th June, 2017 so as to reduce the export duty on crust leather.



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