Clause 113 - Amendment of section 2 - Finance Bill, 2016

CHAPTER IV INDIRECT TAXES Customs Amendment of section 2 113. In the Customs Act, 1962 (52 of 1962) (hereinafter referred to as the Customs Act), in section 2, (i) for clause (43), the following clause shall be substituted, namely: (43) warehouse means a public warehouse licensed under section 57 or a private warehouse licensed under section 58 or a special warehouse licensed under section 58A; ; (ii) clause (45) shall be omitted.