Page 179 - DCOM308_DCOM502_INDIRECT_TAX_LAWS

Indirect Tax Laws

Notes 11.1 Appointment and Registration of Warehouses

(1) The Commissioner shall, by order in writing, from time to time, approve and appoint public
warehouses and may in like manner register private warehouses for the storage of excisable
goods on which duty has not been paid, and may direct in what parts or divisions of such
warehouses, and in what manner and on what terms, such goods may be stored and how and in
what manner such warehouses, or parts or divisions thereof, shall be secured by locks, fastenings
or otherwise. The Commissioner may revoke his approval of a warehouse; and upon such
revocation all goods warehoused therein must be removed as the Commissioner directs, and no
abatement of duty or allowance shall be made in respect of any such goods for deficiency of
quantity, strength or quality after notice of the revocation has been given to the proprietor or
occupier of the warehouse.

(2) If the Central Government is satisfied that it is necessary or expedient so to do in the public
interest, it may, by a general or special order, declare any premises or group of premises to be
a refinery, either permanently or for a specified period, and on such declaration, such refinery
shall be deemed to be a warehouse appointed or registered under sub-rule (1) and the provisions
of this Chapter shall apply in relation to the goods processed or manufactured in such refinery
as they apply in relation to the goods stored in a warehouse appointed or registered under sub-
rule (1).

11.2 Receipt of Goods at Warehouse

All goods brought for warehousing shall be produced to the officer-in-charge of the warehouse
together with the relative transport permit or certificate and shall be weighed, measured or
gauged in his presence, and assessed to duty prior to entry into the warehouse; and the quantity
and description of the goods, the marks and numbers of the packages, the number and date of
the permit or certificate and the amount of duty leviable thereon shall be noted in the warehouse
register. All goods received into a warehouse shall be kept separate from other goods until the
receipt account has been taken by the officer.

Owner’s power to deal with warehoused goods

With the sanction of the proper officer and in accordance with such instructions as the
Commissioner may, from time to time, issue in writing in this behalf, any owner of goods
lodged in a warehouse may sort, separate, pack and repack the goods and make such alterations
therein as may be necessary for the preservation, sale or disposal thereof. After the goods have
been so separated and repacked in such manner as may be ordered by the Commissioner, the
proper officer may, at the owner’s request, cause or permit any refuse or damaged goods
remaining after such repacking to be destroyed subject to such limitations as the Commissioner
may from time to time impose, and may remit the duty assessed thereon.

Notes If the Central Government is satisfied that it is necessary or expedient so to do in the
public interest, it may, by a general or special order.

11.3 Special provisions with respect to goods processed and
manufactured in refineries

With the sanction of the proper officer and in accordance with such instructions as the
Commissioner may, from time to time, issue in writing in this behalf, the owner of the goods

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