Point for taking permission u/r 4(4)

[RAM SHARMA]

Dear Experts,

We are registered manufacturer and want to make a modern warehouse near outside the factory for finished goods due to shortage of space in our factory premises.

Kindly tell main point under rule 4(4) for getting the permission from commissionor.

Thanks

AI Summary

Manufacturer Seeks Approval Under Rule 4(4) to Transfer Goods Duty-Free to Warehouse Due to Space Issues A registered manufacturer seeks guidance on obtaining permission under Rule 4(4) of the Central Excise Rules, 2002, to move excisable goods to a nearby warehouse without paying duty due to space constraints. Experts advise that this facility is typically granted under exceptional circumstances, requiring an application to the Excise Commissioner justifying the nature of goods, space issues, and operational needs. Although such permissions are rare and usually temporary, it is suggested that a detailed application, including a ground plan and storage details, be submitted after warehouse construction. The outcome largely depends on the Commissioner's discretion.