Dear Sir,
Please explain the difference between Manufacturing Depot and Warehouse, Further under Manufacturing Depot registered under Excise whether any manufacturing activity can be carried out and vice - versa the same for warehouse also, Please explain,thanks & regards.
Clarification on Central Excise: No Manufacturing Depot Concept; Manufacturing in Warehouses Allowed Under Customs Act, 1962. A query was raised regarding the distinction between a manufacturing depot and a warehouse under Central Excise regulations. It was clarified that the Central Excise Act, 1944 does not recognize the concept of a manufacturing depot. A factory is defined as a place where manufacturing occurs, according to the Act. Depots are locations where duty-paid excisable goods are sold to final customers. Manufacturing within a warehouse is allowed under the Customs Act, 1962. A respondent confirmed the accuracy of this explanation, referencing the Customs Manual for further details. (AI Summary)
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