| Date: |
01-04-2002
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| Notification No: |
Central Excise Circular No 632/2002
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| Issuing Authority: |
Central Excise
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| Type: |
Circular
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| File No: |
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| Subject: |
Storage of Duty Paid Goods belonging to Another Manufacturer in a Warehouse – Clarifications thereon
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Storage of Duty Paid Goods belonging to Another Manufacturer in a Warehouse Clarifications thereon
Central Excise Circular No. 632 dated 1st April 2002
I am directed to refer to Boards Circular No. 579/16/2001-CX dated 26.6.2001, which inter alia provides for storage of goods belonging to the registered person of a warehouse. The said Circular provides for procedure of storage of non-duty paid goods belonging to another person [Para 7(a)] storage of both duty paid and non-duty paid goods belonging to a registered person [Para 7(b)]. However, there is no explicit provision for storage of duty paid goods belonging to another manufacturer. Hence, a doubt has arisen whether duty paid goods belonging to another manufacturer can be stored in the warehouse.
2. The issue has been examined by Board and it has been decided to extend the facility of storage of duty paid goods belonging to another manufacturer along with non-duty paid goods in the warehouse with the permission of the Commissioner of Central Excise having jurisdiction over the warehouse subject to conditions as may be prescribed by the Commissioner to safeguard revenue.
3. Trade and field formations may suitably be informed.
4. The receipt of this letter may please be acknowledged.
5. Hindi version will follow.
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