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of <h1>Rule 16 of Central Excise Rules: Transfer of Excisable Goods Between Warehouses Without Duty Payment, Subject to Conditions.</h1> The Central Excise Rules, 2017, under Rule 16, allow the Central Government to permit the transfer of excisable goods from the production factory to a warehouse or between warehouses without duty payment. This facility is subject to conditions, including penalties, interest, time limitations for warehousing, and specific procedures for handling goods. The consignee is responsible for duty payment on goods moved to or between warehouses. If goods do not reach the intended warehouse, the consignor is liable for duty payment.
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