Warehousing eligibility clarified for specified imported goods, allowing duty free shop, petroleum, plant and shipbuilding imports storage. The Central Government specifies four categories of imported goods eligible to remain in Customs warehouses: goods imported for sale through Duty Free Shops; petroleum products under Chapter 27 of the Customs Tariff; plant, machinery, equipment, components and raw materials under heading 98.01 of the Customs Tariff; and machinery, equipment, components and raw materials imported for building of ships or fitment thereto. 'Duty Free Shops' are defined as Ministry approved shops within specified aerodrome customs areas selling imported goods free of duty.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Warehousing eligibility clarified for specified imported goods, allowing duty free shop, petroleum, plant and shipbuilding imports storage.
The Central Government specifies four categories of imported goods eligible to remain in Customs warehouses: goods imported for sale through Duty Free Shops; petroleum products under Chapter 27 of the Customs Tariff; plant, machinery, equipment, components and raw materials under heading 98.01 of the Customs Tariff; and machinery, equipment, components and raw materials imported for building of ships or fitment thereto. "Duty Free Shops" are defined as Ministry approved shops within specified aerodrome customs areas selling imported goods free of duty.
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