Duty on removal: producers and owners must pay excise duty on manufactured or job-worked goods before removal. Duty on removal requires every person who produces, manufactures or stores excisable goods to pay the leviable duty before removal. Where goods under Chapters 61-63 are produced on job work on a person's account, that person is treated as the manufacturer and must pay duty accordingly; procurers of molasses from khandsari factories are liable as if they produced the molasses; and the Principal Commissioner or Commissioner may permit storage outside the manufacturer's premises in exceptional circumstances subject to conditions.