Place of removal :

Section 4(3)(c) defines ‘the place of removal‘ to mean

(i) a factory or any other place or premises of production or manufacture of the excisable goods;

(ii) a warehouse or any other place or premises wherein the excisable goods have been permitted to be deposited without payment of duty from where such goods are removed.

(iii) a depot, premises of a consignment agent or any other place or premises

from where the excisable goods are to be sold after their clearance from the factory.