Guidelines in respect of storage of non-duty paid goods outside the factory premises under Rule 47 - Instructions regarding - Central Excise - 6/90-CX.8

Guidelines in respect of storage of non-duty paid goods outside the factory premises under Rule 47 - Instructions regarding Circular No. 6/90-CX.8 Dated 7-2-1990 [From F. No. 261/12/10/89-CX.8] Government of India Central Board of Excise and Customs New Delhi Subject : Guidelines in respect of storage of non-duty paid goods outside the factory premises under Rule 47 - Instructions regarding. Attention is invited to instructions issued vide Board's F. No. 261/33A/1/86-CX.8, dated 14-4-1987, on the above subject. In furtherance to the said instructions, Board has directed that the following conditions may also be observed in cases where permission to store excisable goods outside the factory premises is granted :- (i) the clearances should be on first in and first out basis; (ii) that the outside godown where the non duty paid goods are to be stored should be under the physical control of the Central Excise authorities on cost recovery basis; (iii) that the duty involved in respect of goods so stored outside should be secured and in case there is any pilferage/damage/loss of goods so stored, the assessee shall pay the duty involved therein unconditionally. Field formations may be informed suitably.