Warehouse manufacturing permissions and waste duty treatment govern operations on warehoused goods under customs law. Manufacture or other operations in a warehouse are permitted only with customs permission, subject to prescribed conditions and section 65A. The Central Government may also prohibit specified processes or operations for a class of goods by notification. Where waste or refuse arises from such operations, import duty treatment depends on whether the resulting goods are exported or cleared for home consumption, with remission or charge applied to the quantity of warehoused goods contained in the waste or refuse.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Warehouse manufacturing permissions and waste duty treatment govern operations on warehoused goods under customs law.
Manufacture or other operations in a warehouse are permitted only with customs permission, subject to prescribed conditions and section 65A. The Central Government may also prohibit specified processes or operations for a class of goods by notification. Where waste or refuse arises from such operations, import duty treatment depends on whether the resulting goods are exported or cleared for home consumption, with remission or charge applied to the quantity of warehoused goods contained in the waste or refuse.
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