CONSOLIDATION OF GOODS

[sanjay misra]

what is the excise ruling for entry of goods in another factory of the same manufacturer for consolidation and loading of consignments for home consumption not for export.

 

AI Summary

Excise Rules Lack Specifics on In-City Transfer of Goods Between Manufacturer's Factories; Intimation Letter Suggested A discussion on a forum addressed the issue of whether excise rules permit the transfer of excisable goods between factories of the same manufacturer within the same city for consolidation and dispatch within India, as opposed to export. The initial query noted a denial of permission by the excise superintendent. Responses indicated a lack of specific excise rules for this scenario under the Central Excise Rules, 2002, but suggested that an intimation letter might suffice if there is no intent to evade duty. It was recommended to consult the CBEC's Excise Manual for supplementary instructions on the procedure.