https://www.taxtmi.com/forum/issue?id=106110 Separate registration is required for each distinct premises used for storage of imported goods, but the Commissioner of Central Excise may treat physically segregated premises as part of the same factory if operational unity exists. Indicators of inter-linkage include interlinked processes and use of intermediate products, common raw materials and receipt arrangements, shared electricity, common labour, unified administration, common sales tax and income tax assessment, and other factors; the list is illustrative and determinations are made case by case. en-us Thu, 19 Sep 2013 18:03:23 +0530 Thu, 23 Jan 2025 15:57:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106110 Separate registration is required for each distinct premises used for storage of imported goods, but the Commissioner of Central Excise may treat physically segregated premises as part of the same factory if operational unity exists. Indicators of inter-linkage include interlinked processes and use of intermediate products, common raw materials and receipt arrangements, shared electricity, common labour, unified administration, common sales tax and income tax assessment, and other factors; the list is illustrative and determinations are made case by case. Discussion-Forum Customs Thu, 19 Sep 2013 18:03:23 +0530 https://www.taxtmi.com/forum/issue?id=106110