Warehousing :

The procedure for warehousing and export warehousing is given by the Board in its guidelines issued in the form of CBEC‟s Excise Manual of Supplementary Instructions 2005. The salient features of the guidelines are discussed in the subsequent pages.

Facility of warehousing of excisable goods without payment of duty has been provided in respect of certain specified commodities by Notification No.17/2004 CE(NT) dated 4th September, 2004.

Central Board of Excise and Customs vide Circular No. 579/16/2001 CX dated 26.06.2001 has also specified detailed procedure including the conditions, limitations and safeguards for removal of excisable goods from warehouse.