Putting of mono-canons on Bottled in Origin alcoholic beverages in both Public and Private bonded warehouses

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..... IC NOTICE No. 36/2019 Subject: Putting of mono-canons on Bottled in Origin alcoholic beverages in both Public and Private bonded warehouses-reg. Representations have been received from the trade and industry seeking clarification on the issue of putting of mono-cartons on Bottled in Origin (BIO) alcoholic beverages in both Public and Private bonded warehouses and in t .....

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..... s Act by some field formations. Section 65 of the Customs Act allows for manufacture and other operations in a bonded warehouse. In the case under consideration, there is no resultant product, distinct from the BIO alcoholic beverages that arises due to putting of the mono-carton. Thus, the activity of putting a mono carton cannot be considered as processing and hence cannot be allowed under secti .....

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..... section 64 of the Customs Act. 4. Clarification required, if any, may be sought from the Assistant/Dy. Commissioner(Bonds). 5. Action to be taken in terms of decisions taken in this Public Notice should be considered as Standing Order for the purpose of officers and staff (Dr. D. K. Srinivas) Pr. Commissioner of Customs - Circular .....

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