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This query is : Resolved

Author : Anonymous

( Author )
28 September 2010


My queries are :
1) Whether Excise department can charge MOT even when they have worked during office hours only
2) In case, the company refuses to pay whether they can take strict action like stopping the sealing of containers

Pl give reply to my queries.



( Expert )
29 September 2010

Merchant overtime fee (MOT charges) are the charges which are required to be paid by the exporter/ assessee who is availing the services of Central Excise Officers, in accordance with any prescribed procedure, beyond office hours or on Sunday, Saturdays or public holidays i.e. is after the official hours. The rates for the same are prescribed under the Customs (Fees for Rendering Services by Customs Officers) Regulations, 1998.The table for the same is as under:-
Category ofOfficers Fee per hour or part thereof on Working Days Fee per hour or part thereof on Holidays
6 AM - 8 PM Rs. 8 PM - 6 AM Rs. 6 AM - 8 PM Rs. 8 PM - 6 AM Rs.
1. Appraisers Superintendent Customs Preventive and Superintendent Central Excise 85 125 140 180
2. Air Customs Officers, Examiners Preventive Officers and Inspectors of Central Excise 75 100 105 145
3. Class IV Staff 35 45 55 60
Thus, it prescribes the rates for normal working hours as well as beyond working hours as well as on holiday. As such the department says that the charges to be paid for normal working hours also.
But the provisions for the same have been prescribed in the CBEC’s Supplementary Instructions in Chapter 18, Part-II



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