Notification No. 26/1998-CE (NT) Dated 15/07/1998

Warehousing provision extended to specified Exporters- In pursuance of rule 139 of the Central Excise Rules, 1944 (hereinafter referred to as the said rules), the Central Government hereby directs that the provisions of Chapter VII of the said rules shall extend to excisable goods falling under the Schedule to the Central Excise Tariff Act, 1985 (1 of 1986), cleared from a factory of manufacture or any other premises as may be approved by the Commissioner, intended for storage in a warehouse appointed or registered at such place as may be specified by the Central Board of Excise and Customs, for export therefrom under clause (a) of sub-rule (1) of rule 13 or rule 14 of the said rules, by such exporter or class of exporters and subject to such conditions and limitations as may be specified by the Central Board of Excise and Customs.
 

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