Ministry : Ministry of Finance

Department/Board : Central Board of Excise and Customs

Notification No. : 03/2016-Customs (N.T.)

Date : 11.01.2016

Subject: Excise

Subject: Customs

Specified goods when stored in warehouse within ambit of Customs Act, 1962

In pursuance of sub-section (2) of section 70 of the Customs Act, 1962 (52 of 1962) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) notification number G.S.R 794 dated the 11th May, 1963, published in the Gazette of India, Part-II, Section (3), Sub-section (i) dated the 11th May, 1963, excepts as respects things done or omitted to be done before such supersession, the Central Government hereby specifies the following goods to which the provisions of that section shall apply when they are deposited in a warehouse, namely:-

(1) aviation fuel, motor spirit, mineral turpentine, acetone, methanol, raw naptha, vaporizing oil, kerosene, high speed diesel oil, batching oil, diesel oil, furnace oil and ethylene dichloride, kept in tanks;

(2) wine, spirit and beer, kept in casks;

(3) liquid helium gas kept in containers; and

(4) crude stored in caverns.

[F. No. 473/07/2015-LC]
(Temsunaro Jamir)
Under Secretary to the Government of India