## Policy Summary: Notification No. 32/2016-Customs (N.T.)
This notification, S.O. 85(E), issued by the Ministry of Finance, Department of Revenue, Central Board of Excise and Customs on January 11, 2016, specifies goods to which Section 70 of the Customs Act, 1962 (52 of 1962) applies when deposited in a warehouse. This notification supersedes the earlier Notification No. G.S.R. 794, dated May 11, 1963, with the exception of actions taken or omitted before this supersession. The goods specified include:
i) Aviation fuel, motor spirit, mineral turpentine, acetone, methanol, raw naphtha, vaporizing oil, kerosene, high-speed diesel oil, batching oil, diesel oil, furnace oil, and ethylene dichloride, kept in tanks.
ii) Wine, spirit, and beer, kept in casks.
iii) Liquid helium gas kept in containers.
iv) Crude oil stored in caverns.
The notification was issued under F. No. 473/07/2015-LC and signed by Vemsunaro Jamir, Under Secretary.
Key Entities Referenced
Customs Act, 1962: A law governing customs duties and regulations in India, referenced as the basis for the notification.
Ministry of Finance, Department of Revenue: The Indian government ministry and department responsible for revenue and financial matters, including customs and excise duties.
Central Board of Excise and Customs: The government body responsible for the formulation of policy concerning levy and collection of excise duties and customs in India, now known as Central Board of Indirect Taxes and Customs (CBIC).
New Delhi: The capital city of India, where the notification was issued.
G.S.R. 794, dated the 11th May, 1963: A previous notification issued by the Ministry of Finance, Department of Revenue, which is being superseded by this new notification.
Aviation fuel: A type of fuel used to power aircraft, mentioned as one of the goods that can be deposited in a warehouse under the specified section of the Customs Act.
Temsunaro Jamir: Under Secretary who signed the notification.
Mayapuri, New Delhi: A district in Delhi, India, where the Government of India Press is located.
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EXTRAORDINARY
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PART II—Section 3—Sub-section (ii)
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PUBLISHED BY AUTHORITY
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No. 79] NEW DELHI, MONDAY, JANUARY 11, 2016/PAUSA 21, 1937
foÙk ea=kky; MINISTRY OF FINANCE
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(dsUæh; mRikn ,oa lhek 'kqYd cksMZ) (CENTRAL BOARD OF EXCISE AND CUSTOMS)
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S.O. 85(E).—In pursuance of sub-section (2) of
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Section 70 of the Customs Act, 1962 (52 of 1962), and in
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supersession of the Notification of the Government of
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India in the Ministry of Finance (Department of Revenue)
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notification number G.S.R. 794, dated the 11th May, 1963,
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Section (i), dated the 11th May, 1963, excepts as respects
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things done or omitted to be done before such
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supersession, the Central Government hereby specifies the
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namely:—
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(i) aviation fuel, motor spirit, mineral turpentine,
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acetone, methanol, raw naptha, vaporizing oil, kerosene,
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and ethylene dichlororide, kept in tanks;
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(iv) crude stored in caverns.
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(iv) [kksgks esa lafpr dPpk rsy¸
[F. No. 473/07/2015-LC]
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TEMSUNARO JAMIR, Under. Secy.
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139 GI/2016
Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.