Section 10 in The Customs and Central Excise Duties Drawback Rules, 1995
10. Access to manufactory.
- Whenever an officer of the Central Government specially authorised in this behalf by an [Assistant Commissioner] [Substituted by the Finance Act, 1995 (22 of 1995), Section 50.] of Customs or of Central Excise, considers it necessary, the manufacturer shall give access at all reasonable times to the officer so authorised to every part of the premises in which the goods are manufactured, so as to enable the said officer to verify by inspection the process of, and the materials or components used for the manufacture of such goods, or otherwise the entitlement of the goods for drawback or for a particular amount or rate of drawback under these rules.
