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

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..... gin 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 dated 03.09.2019. 2. It has been informed that BIO a .....

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..... ouse. 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 the extended warehousing benefits available under secti .....

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