storage of imported goods

[GODARAVI KUMAR]

what is the procedure to store imported  goods outside the factory

AI Summary

Separate Registration Needed for Distinct Locations; Commissioner Decides Factory Status for Linked Premises Under Central Excise Rules. A user inquired about the procedure for storing imported goods outside a factory. The response indicated that separate registration is required for each distinct location such as a depot or godown. However, if multiple premises are part of the same factory but separated by public infrastructure, the Commissioner of Central Excise will determine their status based on factors like interlinked processes, shared raw materials, common utilities, workforce, administration, and tax assessments. These factors help establish whether the premises are considered part of the same factory, with decisions made on a case-by-case basis.