Excise goods removal for storage purpose only
This query is : Resolved
16 May 2013
Dear Sir,
We are the Manufacturer of Excisable Goods, but lack of Space in our Premises we want to opt for an Private Gowdon for FG Goods storage. And the Goods will be removed from Gowdon directly for sales. Please guide the procedure for removal of goods from factory primises to Gowdon. Is any registration to be obtained by the Central Excise for the gowdon. or any intimation to be send to to Excise.
Regards,
HN Manjunatha
We are the Manufacturer of Excisable Goods, but lack of Space in our Premises we want to opt for an Private Gowdon for FG Goods storage. And the Goods will be removed from Gowdon directly for sales. Please guide the procedure for removal of goods from factory primises to Gowdon. Is any registration to be obtained by the Central Excise for the gowdon. or any intimation to be send to to Excise.
Regards,
HN Manjunatha
16 May 2013
RULE4 OF CENTRAL EXCISE RULES
(1)
(2)
(3)
(4) Notwithstanding anything contained in sub-rule (1), Commissioner 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 he may specify.
SUCH STORAGE OUT SIDE FACTORY PREMISES IS PERMISSIBLE IN EXCEPTIONAL CIRCUMSTANCES HAVING REGARD TO THE NATURE OF GOODS AND SHORTAGE OF STORAGE SPACE IN THE FACTORY.
AND IT IS SUBJECTED TO SAFEGUARD AS HE MAY SPECIFY
(1)
(2)
(3)
(4) Notwithstanding anything contained in sub-rule (1), Commissioner 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 he may specify.
SUCH STORAGE OUT SIDE FACTORY PREMISES IS PERMISSIBLE IN EXCEPTIONAL CIRCUMSTANCES HAVING REGARD TO THE NATURE OF GOODS AND SHORTAGE OF STORAGE SPACE IN THE FACTORY.
AND IT IS SUBJECTED TO SAFEGUARD AS HE MAY SPECIFY
16 May 2013
ok i know that , i am asking what kind of documentation to be prepared for removeing materials from factory to gowdon.
Invoice, delivery challan etc..like
Invoice, delivery challan etc..like
16 May 2013
I need documentation details for goods from removeing from factory to gowdon.
that gowdon is a private property in the name of some other person.
Regards,
HN Manjunatha
that gowdon is a private property in the name of some other person.
Regards,
HN Manjunatha
21 July 2024
To move excisable goods from your factory premises to a private godown, you need to follow certain procedures and documentation requirements as per Central Excise rules. Here’s a guide on the documentation you would typically prepare:
### Documentation Required:
1. **Invoice:**
- Prepare a commercial invoice detailing the goods being transferred to the private godown. This should include all relevant details such as:
- Name and address of the consignor (your company).
- Name and address of the consignee (the owner of the private godown).
- Description of goods including quantity, value, and excise details (if applicable).
- Invoice number, date, and any other relevant invoice particulars.
2. **Delivery Challan:**
- Issue a delivery challan which acts as a document of transfer from your factory to the private godown. The delivery challan should include:
- Details of goods being transferred.
- Quantity of goods.
- Vehicle details (if applicable).
- Date of dispatch.
- Signatures of the person dispatching the goods and the person receiving the goods at the godown.
3. **Transportation Documents:**
- Arrange transportation documents if goods are being transported by a third-party transporter. This could include a transport receipt or waybill.
4. **Excise Gate Pass:**
- Depending on your local excise regulations, you may need to prepare an excise gate pass or gate entry document. This document is used to record the movement of excisable goods from your factory premises to the private godown.
5. **Declaration/Intimation to Excise:**
- Some jurisdictions may require you to submit an intimation or declaration to the Central Excise department regarding the movement of goods to the private godown. Check with your local excise office for specific requirements.
6. **Insurance Documents:**
- Ensure that the goods are adequately insured during transit and storage in the private godown. Have insurance documents ready if required.
### Additional Considerations:
- **Central Excise Registration for Godown:**
- Generally, a private godown used for storage of excisable goods does not require separate registration under Central Excise. However, you should verify with your local excise office if any specific registrations or intimation procedures are required.
- **Record Keeping:**
- Maintain proper records of all invoices, delivery challans, transportation documents, and any other relevant paperwork. These records should be easily accessible for inspection by excise authorities if required.
- **Compliance with Excise Rules:**
- Ensure compliance with all relevant excise rules and regulations regarding the movement, storage, and sale of excisable goods. This includes maintaining proper documentation and adhering to procedural requirements.
By preparing these documents and ensuring compliance with excise regulations, you can facilitate the smooth movement of excisable goods from your factory premises to the private godown for storage and subsequent sale. If in doubt, always consult with a qualified excise consultant or your local excise department for specific requirements applicable to your location and circumstances.
### Documentation Required:
1. **Invoice:**
- Prepare a commercial invoice detailing the goods being transferred to the private godown. This should include all relevant details such as:
- Name and address of the consignor (your company).
- Name and address of the consignee (the owner of the private godown).
- Description of goods including quantity, value, and excise details (if applicable).
- Invoice number, date, and any other relevant invoice particulars.
2. **Delivery Challan:**
- Issue a delivery challan which acts as a document of transfer from your factory to the private godown. The delivery challan should include:
- Details of goods being transferred.
- Quantity of goods.
- Vehicle details (if applicable).
- Date of dispatch.
- Signatures of the person dispatching the goods and the person receiving the goods at the godown.
3. **Transportation Documents:**
- Arrange transportation documents if goods are being transported by a third-party transporter. This could include a transport receipt or waybill.
4. **Excise Gate Pass:**
- Depending on your local excise regulations, you may need to prepare an excise gate pass or gate entry document. This document is used to record the movement of excisable goods from your factory premises to the private godown.
5. **Declaration/Intimation to Excise:**
- Some jurisdictions may require you to submit an intimation or declaration to the Central Excise department regarding the movement of goods to the private godown. Check with your local excise office for specific requirements.
6. **Insurance Documents:**
- Ensure that the goods are adequately insured during transit and storage in the private godown. Have insurance documents ready if required.
### Additional Considerations:
- **Central Excise Registration for Godown:**
- Generally, a private godown used for storage of excisable goods does not require separate registration under Central Excise. However, you should verify with your local excise office if any specific registrations or intimation procedures are required.
- **Record Keeping:**
- Maintain proper records of all invoices, delivery challans, transportation documents, and any other relevant paperwork. These records should be easily accessible for inspection by excise authorities if required.
- **Compliance with Excise Rules:**
- Ensure compliance with all relevant excise rules and regulations regarding the movement, storage, and sale of excisable goods. This includes maintaining proper documentation and adhering to procedural requirements.
By preparing these documents and ensuring compliance with excise regulations, you can facilitate the smooth movement of excisable goods from your factory premises to the private godown for storage and subsequent sale. If in doubt, always consult with a qualified excise consultant or your local excise department for specific requirements applicable to your location and circumstances.
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