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<h1>Section 65A: Goods in Warehouses Must Pay Integrated Tax and Cess Before Removal; Exemptions Apply for Pre-Notification Deposits.</h1> Section 65A of the Customs Act, 1962, mandates that goods intended for manufacturing or other operations in a warehouse must have paid integrated tax and goods and services tax compensation cess as per the Customs Tariff Act, 1975. Dutiable goods can be deposited in warehouses if they meet specific entry and tax payment conditions. The duty on warehoused goods must be settled before removal from the warehouse. The section exempts goods deposited before the notification date and allows the Central Government to exempt certain goods from these provisions based on specified criteria.