Introduction on Warehousing :

Under Central Excise Law, the removal of excisable goods from the factory requires the payment of duty. This provision can cause some difficulty especially when the goods may be ultimately consigned for export. Such removals are facilitated by warehousing provisions. Further, certain excisable goods are also allowed to be stored in warehouses without payment of duty.

This is also in line with the provisions of the section 4 of Central Excise Act, 1944, which defines place of removal as not only factory but also a warehouse or any other premises where goods have been allowed to be stored without payment of duty.