RULE 194.
- Document type
- Rule
- Dated
- Category
- CENTRAL EXCISE RULES, 1944
Storage and accounts.
RULE 194. Storage and accounts
-(1) The goods so obtained shall be stored in a store-room, the key of which shall remain in personal custody of the applicant or his manager and the applicant or his manager shall maintain proper records indicating among other particulars, the, quantity, value, rate and amount of duty, marks and numbers, as the case may be, in regard to receipts, manufacture or any other processing as are carried on the goods received, packaging, storage and delivery of the goods.
(2) Each consignment of excisable goods procured under this concession shall be stored separately in the store-room, and goods of each distinct variety shall be kept together in distinct lots and shall be distinctively marked. The applicant shall not use goods of any variety from such consignment, until goods of the same variety previously procured have been expended and entered as expended in the accounts:
Provided that the Commissioner may, by order and for reasons to be recorded therein, exempt any applicant, or any class of goods from the operation of this sub-rule.
(3) Within seven days after the close of each quarter, every person registered to obtain excisable goods for special industrial purposes shall submit to the proper officer a [quarterly return in the proper Form, showing the nature and quantity of such goods used and of commodities manufactured, the manner of manufacture, and such other particulars as the Commissioner may, by general or special order, require.