Goods Transfer

[Felix Gnanaraj.S]

hi,

is there any possible to transfer excisable goods without payment of excise duty from one unit to another unit of the same company for storage as well as sales? what r the procedures to made for this transfer?.

AI Summary

Transferring Excisable Goods? Understand Duty Payment Rules and Exceptions under Rule 4(4) and Rule 20 for Clarity. A user inquired about transferring excisable goods between units of the same company without paying excise duty, seeking procedural guidance. An expert clarified that the Central Excise Act, 1944, requires duty payment upon clearance from a manufacturing unit. Another participant mentioned exceptions under Rule 4(4) of the Central Excise Rules, 2002, for seasonal goods and Rule 20 for warehousing, both subject to official discretion. The discussion highlighted the necessity of obtaining approval from excise authorities, emphasizing that duty liability exists regardless of the transfer method, and recommended seeking written confirmation from the department for procedural clarity.