IMP No. 12
EXP No. 12
PUBLIC NOTICE NO. 58/2002 Date : 13.05.2002
Sub : Storage of duty paid goods belonging to another manufacturer in a warehouse – clarification thereon.
Attention of all importers / CHA and Trade is invited to Board’s Circular No. 579/16/2001-CX Dt. 26.06.2001 which interalia provides for storage of goods belonging to the registered person of a warehouse. As there is no explicit provision for storage of duty paid goods belonging to another manufacturer and a doubt has arisen whether duty paid goods belonging to another manufacturer can be stored in the warehouse.
The issue has been examined by the 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 the conditions as may be prescribed by the Commissioner to safeguard revenue.
The importer / C.H.A. and Trade are requested to inform their staff and trade constituents suitably.
(RAMESH RAMACHANDRA)
COMMISSIONER OF CUSTOMS (G)
NEW CUSTOMS HOUSE, MUMBAI
Authority :
Circular No. 632/23/2002-CX
F.No. 261/27/3/2002-CX-8
Govt. of India Ministry of Finance
Dept. of Revenue, CBEC.
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