• Self removal procedure:- under this system, the assessee himself determines the duty liability on the goods and clears the goods. It involves, self assessment by the manufacturer himself of the excise duty payable by him. He removes goods without prior permission or physical supervision of the excise officers. The assessee is required to follow the prescribed procedure. It is applicable to all goods (except cigarettes) produced or manufactured within the country.


• Physical control: - here assessment is followed by clearance. It takes place under the supervision of Central Excise officers. Central Excise Officers check that goods are cleared only after payment of duty. Once the excise duty has been paid, goods must move from that place. Duty paid goods cannot remain in the factory unless specifically permitted. It is applicable to cigarettes only.

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