| Date: |
04-04-1996
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| Notification No: |
Customs Circular No 20/1996
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| Issuing Authority: |
Indian Customs
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| Type: |
Circular
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| File No: |
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| Subject: |
Warehousing - Grant of Private Bonded Warehouse - Licence to sensitive and non-sensitive items
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Warehousing - Grant of Private Bonded Warehouse - Licence to sensitive
and non-sensitive items
Circular No. 20 dated 4th
April 1996
I am directed to
refer to Commissioner of Customs, Ahmedabad letter F.No. VIII/ 40-13/ Cus (T)/
95 dated 22.12.95 regarding grant of licence to private bonded warehouses under
section 58 of the customs Act, 1962 and to say that the sensitivity of a product
may change from time to time depending upon the rates of duties and the
licensing aspect involved. Therefore, no comprehensive list of sensitive items
should be drawn for guidance of the Commissioners. The Board, therefore, desires
that the Commissioners should themselves decide as to what is sensitive and what
is not, after taking into consideration the nature of the commodity, the rates
of duties and the licensing aspects involved. However, difficulties, if any,
faced may be brought to the notice of the Board.
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