Rule-4 : Duty payable on removal :

(a ) Liability to pay duty is on manufacturer/warehouse keeper when excisable goods are removed from the factory;

(b ) Merchant Manufacturer is liable to pay duty in case of ready –made garments and made-up articles of textiles;

(c ) Procurer is liable to pay duty in case of Khandsari molasses;

(d ) Commissioner may ,in  exceptional cases having regard to the nature of goods and shortages of storage space at the premises of the manufacturer ,allow the goods to be stored in any other place without payment of duty.