Warehousing of Goods

Excisable goods can be warehoused duty-free under Rule 20; consignee pays duty unless goods aren't received.

Excisable goods can be removed from factories without duty payment to a warehouse under Rule 20 of the Central Excise Rules 2001. The consignee is responsible for duty payment unless goods aren't received at the warehouse, in which case the consignor is responsible. Goods can be stored for up to three years and include chemicals like benzene and items for foreign-going vessels. Warehousing requires registration with the central excise commissioner. Procedures involve maintaining a register, preparing applications and invoices in quadruplicate, and ensuring proper documentation and verification upon goods' arrival at the warehouse. Warehouses must store only excisable goods unless otherwise permitted.