Putting of mono-cartons on Bottled in Origin alcoholic beverages in both Public and Private bonded warehouses

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hief Commissioners of Customs, All Principal Commissioners/Commissioners of Customs. Madam/Sir, Subject: Putting of mono-cartons on Bottled in Origin alcoholic beverages in both Public and Private bonded warehouses-reg. Representations have been received from the trade and industry seeking clarification on the issue of putting of mono-cartons on Bottled in Origin (BIO) alcoholic beverages in ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Customs Act allows for manufacture and other operations in a bonded warehouse. In the case under consideration, there is no resultant product, distinct from the BIO alcoholic beverages that arises due to putting of the mono-carton. Thus, the activity of putting a mono carton cannot be considered as processing and hence cannot be allowed under section 65 of the Customs Act. It is also not the p....