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N100 EXCISE LAW TIMES [ Vol. 373

(2) They shall come into force on the date of their publication in the Of-
ficial Gazette.
2. In the Manufacture and Other Operations in Warehouse (no. 2) Reg-
ulations, 2019, for regulation 3, the following regulation shall be substituted,
namely :-
“3. Application. - These regulations shall apply to, -
(i) the units that operate under section 65 of the Act, or
(ii) the units applying for permission to operate under section 65
of the Act,
in a warehouse licensed under section 58 of the Act.”.
[Notification No. 76/2020-Cus. (N.T.), dated 17-8-2020]

Special Warehouse (Custody and Handling of Goods)
Regulations, 2016 — Amendment of 2020
[Amend at page 2.173 of 63rd Edition of Customs Law Manual, Vol. 1, 2020-21]
In exercise of the powers conferred by section 157 read with section 58A
and sub-section (2) of Section 73A of the Customs Act, 1962 (52 of 1962), the Cen-
tral Board of Indirect Taxes and Customs hereby makes the following regulations
to amend the Special Warehouse (Custody and Handling of Goods) Regulations,
2016, namely :-
1. Short title and commencement. - (1) These regulations may be
called the Special Warehouse (Custody and Handling of Goods) Amendment
Regulations, 2020.
(2) They shall come into force on the date of their publication in the Of-
ficial Gazette.
2. In the Special Warehouse (Custody and Handling of Goods)
Regulations, 2016, after regulation 12, the following regulation shall be inserted,
namely :-
“13. Non applicability of regulation in certain cases. - Nothing con-
tained in these regulations shall apply to a warehouse licensed under
Section 58A of the Act and operating under section 65 of the Act.”.
[Notification No. 77/2020-Cus. (N.T.), dated 17-8-2020]

Authorised Public Undertaking (APU) specified to avail
facility of deferred payment of Customs import duty
— Amendment to Notification No. 135/2016-Cus. (N.T.)

[Amend at page 4.259 of 63rd Edition of Customs Law Manual, Vol. 1, 2020-21]
In exercise of the powers conferred by proviso to sub-section (1) of sec-
tion 47 of the Customs Act, 1962 (52 of 1962), the Central Government, hereby
makes the following amendment in the notification of the Government of India,
Ministry of Finance (Department of Revenue) No. 135/2016-Customs (N.T.), dat-
ed the 2nd November, 2016, published vide number G.S.R. 1038(E), dated the 2nd
November, 2016 namely :-

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