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

Off-site warehousing under rule 4(4) permits removal of excisable goods without duty only for exceptional space or goods circumstances.
Permission under rule 4(4) allows removal of excisable goods to an off site warehouse without duty only in exceptional circumstances tied to the nature of goods and shortage of space. Applicants must justify operational reasons and support applications with ground plans, storage capacity details and rent agreements. The Commissioner has discretion to grant permission, often subject to conditions such as bond requirements and typically on a limited or year to year basis; warehouse construction should ordinarily be complete before making the application.