(1) The licensee has to store the manufactured products in a warehouse within the place of manufacture. Except in cases of the products to be exported under the self-disposal system, the   representative of the licensee shall keep the key of one lock of the godown and the Excise Duty Officer or the employee depute by him shall keep the key of the other lock.
(2) It shall be the responsibility of the licensee to safely keep the products subject to excise duty stored in the warehouse pursuant to Sub-rule (1). In cases where such products subject to excise duty are lost due to fire or theft or otherwise, Government of Nepal shall not be responsible for such loss.
(3) All the products within the place of manufacture subject to excise duty shall be under full supervision of the Excise Duty Officer. No raw material, semi-prepared or prepared substances relating to the product subject to excise duty shall be taken out of the place of manufacture without approval of the Excise Duty Officer or the employee deputed by him. In the case of the products to be exported under the self-disposal system, examination and certification of the books and accounts by the Excise Duty Officer or the employee deputed by him shall be sufficient.