RULE 47. Goods may be stored without payment of duty

(1) A manufacturer shall provide a store room or other place of storage at his premises for depositing goods made on the same premises without payment of duty:

Provided that, where the manufacturer undertakes to pay duty on all such goods and clear them immediately on completion of manufacture, the Commissioner may exempt him from providing such store room or other place of storage.

(2) No duty-paid goods and no goods other than excisable goods made in the factory shall be deposited in such store-room or place.

(2A) Notwithstanding anything contained in sub-rule (2), the Board may, subject to such conditions and limitations as may be laid down by it, permit duty paid ice-cream falling under Heading No. 21.05 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) to be deposited in store-room or other place of storage.

(3) Every such store room or place shall be declared by the manufacturer and approved by the Commissioner.

(3A) Where the provisions of Chapter VII of these rules have been extended by the Central Government by notification in the Official Gazette to any excisable goods, every such store room or other place of storage in the premises of a factory manufacturing such goods shall be deemed to be a warehouse registered under Rule 140.

(5) Notwithstanding anything contained in sub-rule (1), the Central Board of Excise and Customs may, in exceptional circumstances having regard to the nature of the goods and shortage of storage space at the premises of the manufacturer where the goods are made, permit a manufacturer to store his goods in any other place outside such premises, without payment of duty subject to such conditions as it may specify; and the provisiol1S of sub-rules (2) to (4) shall apply to such place of storage as they apply for storage of goods in a store-room or other place of storage within the premises of the manufacturer, where the goods are made.