Section 116 - Amendment of section 2. - Finance Act, 2016

CHAPTER IV INDIRECT TAXES Customs Amendment of section 2. 116. 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.