TaxTMI 
TaxTMI 
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?.
Goods Transfer
28 Apr 2015 
9 Replies 
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Inter unit transfer without immediate duty is not permitted except via Commissioner permission or warehousing provisions.
There is no general entitlement to transfer excisable goods between company units without payment of duty; removals from the manufacturing unit are ordinarily dutiable. Relief is limited to discretionary permission under Rule 4(4) for seasonal goods to be stored outside the factory without duty and to warehousing provisions under Rule 20 that permit deferred duty treatment. Operational use of these options requires explicit, written departmental authorization and compliance with any conditions specified by the Commissioner. (AI Summary)
There is no general entitlement to transfer excisable goods between company units without payment of duty; removals from the manufacturing unit are ordinarily dutiable. Relief is limited to discretionary permission under Rule 4(4) for seasonal goods to be stored outside the factory without duty and to warehousing provisions under Rule 20 that permit deferred duty treatment. Operational use of these options requires explicit, written departmental authorization and compliance with any conditions specified by the Commissioner. (AI Summary)