Section 10 in The Customs, Central Excise Duties and Service Tax Drawback Rules, 1995
10. Access to manufactory.
- Whenever an officer of the Central Government specially authorized in this behalf by an Assistant Commissioner of Customs or Deputy Commissioner of Customs [* * *] [Omitted 'or of Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise' by Notification No. G.S.R. 723(E), dated 29.6.2017 (w.e.f. 26.5.1995).], considers it necessary, the manufacturer shall give access at all reasonable times to the officer so authorized 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.
