Warehousing permission to Storage Tanks mounted on a vehicle-reg

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.... July, 2010.   To, All Director Generals, All Chief Commissioners of Central Excise (including LTU), All Commissioners of Central Excise (including LTU). Sir/ Madam, Subject: Warehousing permission to Storage Tanks mounted on a vehicle-reg. It has come to the notice of the Board that a field formation has granted "on wheel bonding facility", thereby permitting the asse....

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....owhere allows for storage of goods in mobile tanks. Further, it is stated that such "on wheel" facility has an inherent danger of pilferage/ theft of non-duty paid goods and resultant revenue loss. It has also been noted that in any case, the registered person of the warehouse can avail the facility of clearance of goods under rebate for supplies to international flights, which are non-dutiable. ....