Manufacturing in special bonded warehouses requires licence, prescribed bond and electronic records, with GST and duty rules on clearances. Manufacturing and other operations are authorised in special warehouses under section 65 subject to MOOSWR, 2020; applicants use an integrated form to seek section 58A licence and section 65 permission, provide prescribed bond and bank guarantee, maintain electronic time-stamped records per Annexure B, demonstrate compliant software and security arrangements, and comply with customs supervision charged on cost-recovery. Exported resultant products are exempt from import duty on contained imported goods; domestic clearances attract GST and require ex-bond bill of entry and duty payment where applicable. Waste is subject to duty/GST treatment as prescribed.
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.
Manufacturing in special bonded warehouses requires licence, prescribed bond and electronic records, with GST and duty rules on clearances.
Manufacturing and other operations are authorised in special warehouses under section 65 subject to MOOSWR, 2020; applicants use an integrated form to seek section 58A licence and section 65 permission, provide prescribed bond and bank guarantee, maintain electronic time-stamped records per Annexure B, demonstrate compliant software and security arrangements, and comply with customs supervision charged on cost-recovery. Exported resultant products are exempt from import duty on contained imported goods; domestic clearances attract GST and require ex-bond bill of entry and duty payment where applicable. Waste is subject to duty/GST treatment as prescribed.
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