However, presence of tax officials will be mandatory at the time of clearance of goods from the factory for the purpose of assessment of duty and countersigning the invoice.
In a clarification on posting of central excise officers at cigarette manufacturing units, the department said: "Under the GST regime, no such requirement of round-the-clock posting of officers has so far been envisaged on tobacco product dealers and manufacturers who would be paying GST and/or compensation cess."
Meanwhile, the revenue department clarified that round- the-clock presence of central excise officers at cigarette factories is not "mandatory, but directory".
The department further said those field formations which cannot post officers round-the-clock at such factories should use the preventive wing within their jurisdiction.
"The presence of superintendent or inspector of central excise in all cases would be mandatory at the time of clearance of goods from the factory for the purpose of assessment of duty and countersigning the invoice," it added.
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