Customs warehouse classification: liquid helium gas in containers now falls under the provisions of section 70(2) Customs Act. Central government specifies that liquid helium gas kept in containers is to be treated as goods to which the provisions of section 70(2) of the Customs Act, 1962 apply when deposited in a warehouse, and accordingly amends Notification No. 122 Customs (11 May 1963) by inserting the words 'and liquid helium gas kept in containers' in Item (1) after 'diesel oil and furnace oil kept in tanks'.
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Provisions expressly mentioned in the judgment/order text.
Customs warehouse classification: liquid helium gas in containers now falls under the provisions of section 70(2) Customs Act.
Central government specifies that liquid helium gas kept in containers is to be treated as goods to which the provisions of section 70(2) of the Customs Act, 1962 apply when deposited in a warehouse, and accordingly amends Notification No. 122 Customs (11 May 1963) by inserting the words "and liquid helium gas kept in containers" in Item (1) after "diesel oil and furnace oil kept in tanks".
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