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    <title>Amendment of section 61</title>
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    <description>Amendment replaces sub section (2) of section 61 to require interest on the amount of duty payable at clearance where warehoused goods remain beyond permitted storage periods, applying the rate in section 47 for sub clause (a) goods and a Board fixed rate not exceeding the section 47 rate for sub clause (b) goods from the expiry of the relevant period until payment of duty.</description>
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      <description>Amendment replaces sub section (2) of section 61 to require interest on the amount of duty payable at clearance where warehoused goods remain beyond permitted storage periods, applying the rate in section 47 for sub clause (a) goods and a Board fixed rate not exceeding the section 47 rate for sub clause (b) goods from the expiry of the relevant period until payment of duty.</description>
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