Storage permission for duty-paid ice-cream: board may allow deposit in storerooms subject to prescribed conditions. Rule 47 of the Central Excise Rules, 1944 is amended by inserting sub-rule (2A) permitting the board, notwithstanding sub-rule (2), to permit duty-paid ice-cream to be deposited in a store room or other place of storage, subject to such conditions and limitations as the board may lay down.