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of <h1>Finance Bill 2016: Clause 113 Redefines 'Warehouse' and Omits Clause 45 in Customs Act 1962 Amendments.</h1> Clause 113 of the Finance Bill, 2016 proposes amendments to section 2 of the Customs Act, 1962. It aims to redefine 'warehouse' in clause (43) to include public warehouses licensed under section 57, private warehouses licensed under section 58, and special warehouses licensed under section 58A. Additionally, it seeks to omit clause (45) entirely from the Act. These changes pertain to the regulatory framework governing customs and indirect taxation.
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