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<h1>Warehousing facility permits duty-free removal subject to Board conditions and places duty liability on the consignee.</h1> The Central Government may, by notification, permit removal of excisable goods from the factory or between warehouses without payment of duty, subject to Board-prescribed conditions, safeguards and procedures including penalty and interest, storage period limits, and rules on dispatch, movement, receipt, accountal and disposal. Responsibility for payment of duty lies with the consignee where goods are removed for warehousing or re-warehousing; if dispatched goods are not received in the warehouse, that responsibility lies with the consignor.