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TMI BlogGoods TransferX X X X Extracts X X X X X X X X Extracts X X X X ..... hi, is there any possible to transfer excisable goods without payment of excise duty from one unit to another unit of the same company for storage as well as sales? what r the procedures to made for this transfer?. - Reply By Rajagopalan Ranganathan - The Reply = Sir, There is no provision under Central Excise Act, 1944 to transfer manufactured goods from one unit of the company to anot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her unit of the same company without payment of duty. If manufactured goods are cleared from the manufacturing unit it should suffer duty whether it is cleared to own unit or to the third party. - Reply By Felix Gnanaraj.S - The Reply = Thank u Mr.Rajagopalan Ranganathan, but i heard it is possible, if Asst.cmmr of Central Excise of both unit accepted, i dont know exactly.. - Reply By varun ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ora - The Reply = There are two ways only by which goods can be cleared without payment of duty. 1.) Rule 4(4) of Central Excise Rules, 2002 provides to permit facility to SEASONAL GOODS in case manufacturer is short of Storage Space. There are certain goods whose production is seasonal(e.g. Sugar- it is manufactured only during the season the sugarcane is produced) but which are sold th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roughout the year. there may be situation that space in store-room of factory is not enough to store total production. Rule4(4) intends to facilitate storage of such goods outside the factory without payment of duty. CCE may put reasonable conditions while allowing this facility. 2.) Rule - 20 , WAREHOUSING PROVISIONS. - Reply By Felix Gnanaraj.S - The Reply = thank u Mr.Varun aro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ra, but Rule4(4) of central excise 2002 , denotes, Notwithstanding anything contained in sub-rule (1), Commissioner may, in exceptional circumstances having regard to the nature of the goods and shortage of storage space at the premises of the manufacturer where the goods are made, permit a manufacturer to store his goods in any other place outside such premises, without payment of duty subj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect to such conditions as he may specify , shall i follow this procedure? and if Commissioner is not accepted, whats the other way to the transfer the goods? - Reply By varun arora - The Reply = Dear Mr. Felix, It is discretion of Officer actually. May i know what is the reason behind the intention of clearances without payment of duty?? - Reply By Felix Gnanaraj.S - The Reply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... = ya, sure Mr.Varun arora, there is no space for storage of production goods in store room (i.e.,godown) in one unit but it is available in other unit that why we want to transfer from their without payment of duty like an inter unit transfer. - Reply By varun arora - The Reply = Sir, As i said its written in the legal text May , Therefore its up to the discretion of officer. But He/She s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hould not deny for that particular reason. - Reply By YAGAY AND SUN - The Reply = Under Section 12BB (1) but it's pertain to LTUs. - Reply By ganeshan kalyani - The Reply = the excise duty liability is anyhow you have to pay either at the time of removal from factory or while sale Then it is better to pay at initial stage itself. If cash flow is substantial then you must try for the optio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n keeping department informed. A written letter should be sought from department for this option of transferring the goods to depot and paying duty as and when sale happens from depot. - Goods Transfer - Query Started By: - Felix Gnanaraj.S Dated:- 28-4-2015 Central Excise - Got 9 Replies - Central Excise - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Mana ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gement India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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