Storage of non-duty paid goods outside the factory premises

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Full Text of the Document

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.... and Board's circular No.586/23/2001-CX, dated the 12th September 2001 wherein the facility of storage of non-duty paid goods outside factory premise was extended to Sugar only. 2. Representations have been received from the field formations as well as from the trade associations in this regard stating that the facility which was available under erstwhile Rule 47(5) of the Central Excise Rules,....