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".