RULE 224. Restrictions on removal of goods
-(1) Goods other than those to which the provisions of Chapter VII-A of these rules apply, may not be de- livered from a factory registered under these Rules, or from a warehouse, before six Oclock in the forenoon or after six 0 clock in the afternoon, nor at any hour on Sundays and public holidays except by permission of the Commissioner and under such conditions, and on payment of such fees, as or the Commissioner may by general or special order require.
"(2) Notwithstanding anything contained in these rules, no goods shall be removed from a factory or warehouse between appointed time and 12.00 (midnight) on the appointed date unless, -
- the assessee has obtained permission of the Commissioner under sub-rule (2A) of this rule.
- an application for such removal in the Form A.R.1 specified in Appendix-I to these rules has been presented by the assessee to the proper officer and such an application has been acknowledged by the proper officer before 5.00 P.M. on the working day immediately preceding the appointed date:
Provided that no such application for the removal of goods which may come into existence at any time after the appointed time shall be acknowledged under this clause unless the terms, conditions and limitations imposed by the Commissioner in this behalf are complied with;
Explanation. - For the purposes of this sub-rule and sub-rule (2A), "goods" include goods which may come into existence at any time after the appointed time.";
"(2A) Where an assessee intends to remove goods from a factory or warehouse under sub-rule (2), he may make an application in this behalf in writing to the Commissioner undertaking to pay duty at the enhanced rate, if any, that may be applicable to such goods with effect from the date immediately following the appointed date and to comply with such conditions as the Commissioner may specify and thereupon the Commissioner may, if he considers it necessary or expedient in the public interest so to do, permit the removal of such goods.".
(Above sub-rule (2) & (2A) has been substituted vide Ntf.No.2/2001-Exc.(NT), Dt. 2/2/2001)
(3) No excisable goods shall, in excess of the quota determined in the manner provided for in sub-rule (4), be removed for home consumption from a factory registered under these Rules or from a warehouse during any week in such period not exceeding four weeks in a year as the Central Government may, by notification in the Official Gazette, from time to time specify:
Provided that the Central Government may, if it is satisfied that it is necessary or expedient in public interest so to do, permit, by general or special order, any assessee or class of assessees to remove, subject to such conditions as it may specify such goods for home consumption in excess of the said quota from the factory or, as the case may be, from the warehouse. (4) The quota referred to in sub-rule (3) shall, in a case where excisable goods are liable to duty -
(i) at a rate dependent on the value thereof, be one hundred and twenty per cent of the weekly average value of such goods;
(ii) with reference to the quantity thereof, be one hundred and twenty per cent of the weekly average quantity of such goods, removed for home consumption from the factory or, as the case may be, from the warehouse, during the twelve months immediately preceding the month in which the removal of such goods is subject to the provisions of sub-rule (3); and if, in any case the quota is not determinable in the aforesaid manner, it shall be determined by the Commissioner in such manner as he may deem fit.
(5) For the purposes of sub-rules (3) and (4) - (i) the expression excisable goods shall include - (a) goods initially removed from the factory or warehouse for being warehoused or for being exported under bond, but subsequently diverted for home consumption on payment of duty; and
(b) goods manufactured prior to the imposition of duty thereon and removed without payment of duty from the factory during the period of twelve months referred to in sub-rule (4);
(ii) the expression twelve months shall mean- (a) in the case where a factory starts production or manufacture of excisable goods or a warehouse is established for lodging excisable goods, for the first time during the twelve months preceding the month in which the removal of such goods is subject to the provisions of sub-rule (3), the number of complete weeks commencing from the date of production or from the date of establishment of the warehouse, as the case may be, and ending on the day before the first day of such month;
(b) in a case where a factory is closed on account of any lockout or strike during the period of twelve months referred to in sub-clause (a), fifty-two weeks less the number of completed weeks of such lockout and strikes; and
(c) in any other case, fifty-two weeks. (6) The Central Government may, if it is satisfied that it is necessary or expedient in public interest so to do, relax, by general or special order, the provisions of sub-rules (1), (2) and (2A) and the provisions of clause (iv) of sub-rule (2) of rule 173G , subject to such conditions as it may specify in such order.