Custodians of Imported Edible Oils Not Taxed for Storage Services under Customs Act, 1962, in Kakinada Case.

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....Classification of service - appellants had been appointed as custodian of imported edible oils under Customs Act, 1962 and had rented/leased out their storage tanks in Kakinada for storage of the imported edible oils to those importers who availed the facility of storing imported oils in these storage tanks - appellant herein would not qualify for taxing under ‘storage and warehousing services.....