Manufacture in bonded warehouses: licensed operations require prescribed bonds, GST on domestic clearances, and documentation for duty treatment. Section 65 and the MOOWR regulations permit manufacture and other operations in bonded warehouses subject to licence, bond, account-keeping, warehouse-keeper and facility requirements; exports of resultant products require shipping bill filing and GST invoice with no duty on imported components under section 69, while domestic clearance is taxable as supply under the CGST Act and requires ex-bond bill of entry and payment of import duties recorded in prescribed accounts. Removal without prior officer permission is allowed on filing documentation and paying duties under Section 143AA and MOOWR 2019 regulations.
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.
Manufacture in bonded warehouses: licensed operations require prescribed bonds, GST on domestic clearances, and documentation for duty treatment.
Section 65 and the MOOWR regulations permit manufacture and other operations in bonded warehouses subject to licence, bond, account-keeping, warehouse-keeper and facility requirements; exports of resultant products require shipping bill filing and GST invoice with no duty on imported components under section 69, while domestic clearance is taxable as supply under the CGST Act and requires ex-bond bill of entry and payment of import duties recorded in prescribed accounts. Removal without prior officer permission is allowed on filing documentation and paying duties under Section 143AA and MOOWR 2019 regulations.
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