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    <title>Shifting stock under Excise within the same firm</title>
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    <description>Physical movement of excisable goods between warehouses of the same firm, when documented as a stock transfer and not a sale, does not by itself convert the transferor into a second stage dealer. Each depot or godown requires a separate excise registration/ECC and an intimation to the department when particulars change. If differential prices apply on clearance from different warehouses, the price variance may give rise to excise duty liability.</description>
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      <title>Shifting stock under Excise within the same firm</title>
      <link>https://www.taxtmi.com/forum/issue?id=110872</link>
      <description>Physical movement of excisable goods between warehouses of the same firm, when documented as a stock transfer and not a sale, does not by itself convert the transferor into a second stage dealer. Each depot or godown requires a separate excise registration/ECC and an intimation to the department when particulars change. If differential prices apply on clearance from different warehouses, the price variance may give rise to excise duty liability.</description>
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      <law>Central Excise</law>
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