RULE 157.
- Document type
- Rule
- Dated
- Category
- CENTRAL EXCISE RULES, 1944
Clearance of goods for home consumption.
RULE 157. Clearance of goods for home consumption
Any owner of goods warehoused may, at any time within the period during which such goods can be left or are permitted to remain in a warehouse under rule 1451 clear the goods for home consumption by paying -
(a) the duty thereon assessed prior to entry or re-assessed under rule 159; and
(b) all rent, penalties, interest and other charges payable in respect of such goods.
The goods shall then be assessed and cleared in the manner described in rule 52.