Customs duty exemption for imported materials used in warehouse manufacture may be notified to support domestic industry. Imported materials used in the manufacture of goods in a warehouse may be exempted from the whole or part of the excess duty where the duty on the materials exceeds the duty on the finished goods. The exemption is available only when the materials are used in accordance with the warehousing manufacture provisions and the Central Government is satisfied that it is necessary in the interests of domestic industry. The exemption is granted by notification in the Official Gazette.