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of <h1>Definitions Clarified: Understanding 'Act,' 'Manufacturer,' and 'Proper Form' in Customs Warehouse Regulations 1966</h1> For the purposes of the Customs Manufacture and Other Operations in Warehouse Regulations, 1966, the term 'Act' refers to the Customs Act, 1962. A 'manufacturer' is defined as the owner of warehoused goods who has received approval under regulation 5. The term 'proper form' is the format required by the Assistant Commissioner of Customs or Deputy Commissioner of Customs.
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