Warehouse manufacturing operations and waste duty treatment govern permitted processing, export remission, and home consumption liability. Manufacture and other operations may be carried on in a warehouse in relation to warehoused goods with the permission of the Principal Commissioner or Commissioner of Customs, subject to prescribed conditions and section 65A. The Central Government may notify manufacturing processes or other operations that are not permitted in a warehouse for a class of goods. Where permitted operations generate waste or refuse, import duty is remitted on waste linked to exported goods, subject to destruction or duty payment on the waste, and duty is charged on waste linked to goods cleared for home consumption.