https://www.taxtmi.com/forum/issue?id=5549 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. en-us Mon, 08 Apr 2013 22:31:34 +0530 Thu, 23 Jan 2025 15:57:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=5549 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. Discussion-Forum Central Excise Mon, 08 Apr 2013 22:31:34 +0530 https://www.taxtmi.com/forum/issue?id=5549