Period of warehousing: Warehousing of goods shall initially be allowed for a period upto six months, which may be further extended by the Assistant/Deputy Commissioner, each extension being for a period not […]
Excise - 8. page
Responsibility of the registered person
Responsibility of the registered person: The registered person of the warehouse shall be responsible for due reception of the goods in to the warehouse and delivery therefrom including their safety during […]
Accountal of goods in a warehouse
Accountal of goods in a warehouse: The registered person of the warehouse shall maintain a register showing all entries in to and removals of the goods from his warehouse and shall indicate […]
Failure to receive a warehousing certificate
Failure to receive a warehousing certificate: The consignor should receive the duplicate copy of the warehousing certificate, duly endorsed by the consignee, within ninety days after the removal of the goods. If […]
Procedure for warehousing of excisable goods removed from a factory or a warehouse
Procedure for warehousing of excisable goods removed from a factory or a warehouse : 1. The consignor (i.e. the manufacturer or the registered person of the warehouse) shall prepare an application for […]
Place of registration of warehouse
Place of registration of warehouse: The Commissioner of Central Excise will specify the places under his jurisdiction where warehouse can be registered, by issuing Trade Notice. Any person desiring to have warehouse […]
Warehousing
Warehousing : The procedure for warehousing and export warehousing is given by the Board in its guidelines issued in the form of CBEC‟s Excise Manual of Supplementary Instructions 2005. The salient features […]
Statutory provisions
Statutory provisions : Rule 20 of the Central Excise Rules 2002, contains provisions relating to warehousing. Under Rule 20(1), the Central Government is authorised to extend the warehousing provisions by issue […]
Introduction on Warehousing
Introduction on Warehousing : Under Central Excise Law, the removal of excisable goods from the factory requires the payment of duty. This provision can cause some difficulty especially when the goods may […]
Case laws pertaining to remission of duty
`1Case laws pertaining to remission of duty : Particulars Citation 1. “Theft‟ or “dacoity‟ cannot be called unavoidable accident within the meaning of the rule 49 of the erstwhile Central Excise Rules, […]