RULE 139. Warehousing provisions to apply only to goods specially notified in the Official Gazette

-The provisions of this Chapter shall apply only to excisable goods to which they are extended by the Central Government by notification in the Official Gazette, and the provisions relating to the removal from one warehouse to another shall not apply to such goods:

Provided that the Central Government may by notification in the Official Gazette direct that the provisions relating to the removal from one warehouse to another shall extend to such goods subject to such limitations and conditions as may be specified therein