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Unit 11: Warehousing and Duty Drawback

by the proper officer or the warehouse keeper, be chargeable on the goods and be defrayed by Notes
and recoverable from the owner in the manner prescribed in rule 167.
Wholesale dealer in excisable goods may receive such goods into a private warehouse without
payment of duty. - Notwithstanding the provisions of rule 40, any wholesale dealer in excisable
goods who is also the Registered person of an approved warehouse may receive into such
warehouse, goods on which duty has not been paid provided that such goods are covered by a
valid permit in the proper Form granted by an officer, or by a certificate in the proper Form
signed by a registered curer, or by such wholesale dealer or by his broker or commission agent,
and are duly assessed to duty as provided in rule 141:
Provided further that such wholesale dealer shall not receive into the warehouse any
unmanufactured products which do not belong to him, unless he is also the holder of Registration
Certificate granted under these rules to act as a broker or commission agent in respect of such
products.
Private warehouses to contain only goods belonging to warehouse owner or held by him as a
broker or a commission agent and only goods on which duty has not been paid. - A private
warehouse shall be used solely for warehousing excisable goods belonging to the Registered
person himself, or held by him as a broker or a commission agent; and the Registered person
shall not admit to or retain in the warehouse any goods on which duty had been paid:
Provided that, where the goods are held by a broker or commission agent, he shall be deemed
to be the owner of such goods for all the purposes of these rules in so far as they relate to
warehousing of goods in a private warehouse.
Registered person of private warehouse to keep record of all entries into, operations in, and
removals from his warehouse. - Every registered person of a private warehouse shall maintain
proper records of all entries into, operations in, and removals of goods from his warehouse
indicating among other particular, the quantity, value, rate and amount of duty, marks and
numbers, as the case may be, in regard to such receipts, manufacture or any other processing as
are carried on the goods received including repacking, storage, and the delivery of the goods.

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Caution Private warehouses to contain only goods belonging to warehouse owner or held
by him as a broker or a commission agent and only goods on which duty has not been
paid.

11.5 Place of Registration of Warehouse

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 will get
himself registered under the provisions of Rule 9 of the said Rules.

Procedure for warehousing of excisable goods removed from a factory or a
warehouse

The consignor (i.e. the manufacturer or the registered person of the warehouse) shall prepare an
application for removal of goods from a factory or a warehouse to another warehouse in
quadruplicate in the specified Form.
The consignor shall also prepare an invoice in the manner specified in Rule 11 of the said Rules
in respect of the goods proposed to be removed from his factory or warehouse.

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