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of <h1>Customs Act Section on Private Bonded Warehouse Licenses and Dynamic Classification of Sensitive Goods</h1> The circular addresses the grant of private bonded warehouse licenses under the Customs Act, 1962, emphasizing that the classification of items as sensitive or non-sensitive is subject to change based on duty rates and licensing requirements. It directs customs commissioners to independently determine the sensitivity of commodities considering their nature, applicable duties, and licensing conditions, rather than relying on a fixed list. Any difficulties encountered in this process are to be reported to the central authority for resolution.
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