RULE 152.
- Document type
- Rule
- Dated
- Category
- CENTRAL EXCISE RULES, 1944
Goods may be removed from one warehouse to another
RULE 152. Goods may be removed from one warehouse to another
-(1) Subject to the limitation imposed by rule 139, any goods warehoused under these rules may at any time within the period during which such goods can be left, or are permitted to remain in a warehouse under rule 145, may be removed from one warehouse to another subject to the observance of the procedure hereinafter prescribed.
(2) For the purpose of such procedure -
(a) "consignor" shall be deemed to be -
(i) if the goods are to be removed from a public warehouse, the owner of such goods;
(ii) if the goods are to be removed from a private warehouse, the registered person of such warehouse;
(b) "consignee" shall be deemed to be -
(i) if the goods are to be removed to a public warehouse, the owner of such goods;
(ii) if the goods are to be removed to a private warehouse, the registered person of such warehouse.