Duty payable on removal: goods cannot be removed without payment; Commissioner may permit outside storage without payment in exceptional cases.

Every person who produces, manufactures or stores excisable goods must pay the leviable duty before removal from the place of production, manufacture or from a warehouse in the prescribed manner; no excisable goods shall be removed without payment, except that the Principal Commissioner or Commissioner may, in exceptional circumstances and subject to specified conditions, permit storage of goods at another place outside the manufacturer's premises without payment of duty.

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