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    <title>godown registration - excise -reg</title>
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    <description>Manufacturers must apply to the jurisdictional Commissioner for permission to store excisable goods outside factory premises; the Commissioner may permit such storage in exceptional circumstances subject to conditions he specifies, and the rule provides for storage without payment of duty while subject to those conditions. The replies reproduce and endorse this rule but do not explicitly address whether separate excise registration or return obligations apply to the external godown.</description>
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      <law>Central Excise</law>
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