Entry of non-identical duty-paid goods under rule 173H(3) allows joint loading of consignments from different factories. Permission under Rule 173H(3) authorises entry into a factory of duty-paid excisable goods manufactured in other factories when non-identical to the receiving factory's goods, for the sole purpose of loading both factories' goods on the same conveyance; the Chief Commissioner will issue a general order and may specify a simple procedure or record, whereas entries of identical goods require specific Chief Commissioner orders with prescribed conditions and limitations.