storage of imported goods

[GODARAVI KUMAR]

what is the procedure to store imported  goods outside the factory

[Mahir S]

 Separate Registration is required for each separate premises,depot, godown etc.

However,  in cases where two or more premises are actually part of the same factory (where processes are interlinked), but are segregated by public road, canal or railway-line. The fact that the two premises are part of the same factory will be decided by the Commissioner of Central Excise based on various factors, such as:

(1) Interlinked process product manufactured/produced in one premises are substantially used in other premises for manufacture of final products.

(2) Large number of raw materials are common and received /proposed to be received commonly for both /all the premises.

(3) Common electricity supplies.

(4) There is common labour/work force.

(5) Common administration/work management.

(6) Common sales tax registration and assessment

(7) Common Income Tax assessment

(8) Any other factor as may be indicative of inter-linkage of the manufacturing processes.

This is not an exhaustive list of indicators nor is each indicator necessary in each case. The Commissioner has to decide the issue case by case.

AI Summary

Separate premises registration required for storage of imported goods unless premises qualify as the same factory under interlinkage criteria. Separate registration is required for each distinct premises used for storage of imported goods, but the Commissioner of Central Excise may treat physically segregated premises as part of the same factory if operational unity exists. Indicators of inter-linkage include interlinked processes and use of intermediate products, common raw materials and receipt arrangements, shared electricity, common labour, unified administration, common sales tax and income tax assessment, and other factors; the list is illustrative and determinations are made case by case.