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of <h1>Rule 20 of Central Excise Rules: Duty-Free Movement of Goods to Warehouses With Conditions and Responsibilities</h1> The Central Excise Rules, 2002, under Rule 20, allow the Central Government to permit the removal of excisable goods from the production facility to a warehouse, or between warehouses, without duty payment. This facility is subject to conditions such as penalties, interest, time limitations, and procedural safeguards related to the goods' movement and accounting. The consignee is responsible for duty payment on goods moved to a warehouse, but if goods do not reach the warehouse, the consignor bears this responsibility.
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