Central Excise- Storage of goods outside factory premises – Waiver of Merchant overtime charges

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Full Text of the Document

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.... dated 1.1.2002 wherein the facility of storage of non-duty paid goods outside the factory premises which was available under erstwhile rule 47(5) of Central Excise Rules, 1944 has also been granted under Central Excise (No.2) Rules, 2001 subject to adequate revenue safeguards. 2. It has been observed by the Board that even though the aforesaid circular does not envisage any physical supervisio....