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Rule

RULE 223

Document type
Rule
Dated

Stock of excisable goods to be stored in an orderly manner

RULE 223. Stock of excisable goods to be stored in an orderly manner.

-(1) All excisable goods stored in the premises of a person registered under these rules or stored in a public warehouse, whether without or after payment of duty, shall be stocked in an orderly manner, so as to facilitate their counting and verification by the Central Excise Officer with reference to Entry Book or warehouse register.

(2) A breach of this rule shall be punishable with a penalty, which may extend to one thousand rupees.

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