Warehouse-manufactured goods exemption: customs and additional duties waived unless goods are broken and entered for home consumption. Goods under specified Chapter 89 sub headings manufactured in a warehouse under section 65 are exempt from the customs duty in the First Schedule and from the additional duty under section 3 of the Customs Tariff Act; if such vessels or floating structures are to be broken, a bill of entry must be presented and they become chargeable with the duty payable as if imported and entered for home consumption on the date of presentation.
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Provisions expressly mentioned in the judgment/order text.
Warehouse-manufactured goods exemption: customs and additional duties waived unless goods are broken and entered for home consumption.
Goods under specified Chapter 89 sub headings manufactured in a warehouse under section 65 are exempt from the customs duty in the First Schedule and from the additional duty under section 3 of the Customs Tariff Act; if such vessels or floating structures are to be broken, a bill of entry must be presented and they become chargeable with the duty payable as if imported and entered for home consumption on the date of presentation.
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