Page 98 - ELT_1st September 2020_Vol 373_Part 5

N92 EXCISE LAW TIMES [ Vol. 373

(1) (2) (3) (4)
(iv) Commissioner of
Customs, NS-V,
Custom House,
Nhava Sheva,
Tal-Uran, Dist-
Raigadh, Maha-
rashtra
[Notification No. 74/2020-Cus. (N.T.), dated 17-8-2020]

Manufacture and Other Operations in Special Warehouse
Regulations, 2020 notified

[Add on page 2.229 of 63rd Edition of Customs Law Manual, Vol. 1, 2020-21]
In exercise of the powers conferred by section 157, read with sections
58A, 65 and 143AA of the Customs Act, 1962 (52 of 1962), the Central Board of
Indirect Taxes and Customs hereby makes the following regulations, namely :-
1. Short title and commencement. - (1) These regulations may be
called the Manufacture and Other Operations in Special Warehouse Regulations,
2020.
(2) They shall come into force on the date of their publication in the Of-
ficial Gazette.
2. Definitions. - (1) In these regulations, unless the context otherwise
requires, -
(a) “Act” means the Customs Act, 1962 (52 of 1962);
(b) “bond officer” means an officer of customs in charge of a
warehouse;
(c) “Controller of Certifying Authorities” means the authority ap-
pointed under sub-section (1) of section 17 of the Information Technolo-
gy Act, 2000 (21 of 2000);
(d) “Form” means the form appended to these regulations;
(e) “section” means the section of the Act.
(2) The words and expressions used herein and not defined in these
regulations but defined in the Act shall have the same meanings respectively as
assigned to them in the Act.
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 special warehouse licensed under section 58A of the Act.
4. Eligibility for application for operating under these regulations. -
(1) The following persons shall be eligible to apply for operating under these
regulations, -
(i) a person who applies for a licence under section 58A of the Act
for warehousing of goods listed at clause (1) of notification 66/2016-

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