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

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.... Subject: Putting of mono-canons 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 both Public and Private bonded warehouses and in this regard Board has issued Circular 28/2019 dat....

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....or 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 policy intent to allow th....