Storage outside factory permitted under exceptional circumstances, subject to board conditions and applicable storage rules and duty safeguards. The Central Board of Excise and Customs may, in exceptional circumstances relating to the nature of goods and shortage of space, permit a manufacturer to store excisable goods outside his premises without payment of duty subject to specified conditions, and the provisions applicable to on site store rooms shall apply to such off site storage. Amendments also require goods removed for specified purposes to be returned to the factory or warehouse within one year or within the warranty or guarantee period, whichever is longer, delete an annual inspection phrase, and raise a prescribed fee.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Storage outside factory permitted under exceptional circumstances, subject to board conditions and applicable storage rules and duty safeguards.
The Central Board of Excise and Customs may, in exceptional circumstances relating to the nature of goods and shortage of space, permit a manufacturer to store excisable goods outside his premises without payment of duty subject to specified conditions, and the provisions applicable to on site store rooms shall apply to such off site storage. Amendments also require goods removed for specified purposes to be returned to the factory or warehouse within one year or within the warranty or guarantee period, whichever is longer, delete an annual inspection phrase, and raise a prescribed fee.
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