F . NO . 216/01/2000 Government of India Ministry of Finance Department of Revenue Central Board of Excise &… — THE CENTRAL EXCISE ACT, 1944

F . NO . 216/01/2000 Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs Subject: Budget precautions- instructions It is directed to say that the Annual Budget of the Central Government for the Financial Year 2000-2001 is likely to be presented to Parliament on the 29 th February , 2000 . The exact time of presentation of Budget is yet to be decided by the Government . The present time specified in rule 100G and rule 224 of the Central Excise Rules , 1944 is 11 . 00 A . M . If there is change in time , the rule will be amended and time will be notified . In the meanwhile , to facilitate the field formations and the trade to line up their plans for clearances after 6 . 00 P . M . on the pre-Budget Day and Budget Day , these instructions are being issued . For the purpose of these instructions , the expression " appointed time " shall mean the time appointed for presentation of Annual Budget in the House of People . The " appointed time " for the Budget 2000-2001 will be communicated subsequently . 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 6 P . M . 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 mutandis . Assessees should be made aware of the fact that after 6 P . M . on the day preceding the Budg