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of <h1>Duty Payment Required Before Removing Excisable Goods, Except in Exceptional Cases per Rule 8; Special Permissions Apply.</h1> Every person who produces, manufactures, or stores excisable goods in a warehouse must pay the applicable duty before removing such goods, as outlined in Rule 8 or other relevant laws. Excisable goods cannot be removed without duty payment unless specified otherwise. However, the Principal Commissioner or Commissioner may allow manufacturers to store goods outside their premises without duty payment in exceptional circumstances, such as space shortages, subject to specified conditions.
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