RULE 140. 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 part or divisions thereof, shall be secured by locks, fastenings or otherwise. The Commissioner may revoke his approval of a warehouse; and upon such re- vocation 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). "