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    <title>Procedure to be followed in cases of manufacturing or other operations undertaken in bonded warehouses under section 65 of the Customs Act</title>
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    <description>Procedure under Section 65 establishes a decentralized approval regime with the jurisdictional Commissioner authorising manufacturing or operations in bonded warehouses; it allows import of capital goods and inputs duty-free for bonded use, permits resultant goods to be exported (zero rated) or cleared to the domestic tariff area with duty payable on DTA clearance only, removes geographic and export-obligation restrictions, prescribes a single digitalized account for compliance, and nominates a Nodal Officer as single point of contact for applications.</description>
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      <description>Procedure under Section 65 establishes a decentralized approval regime with the jurisdictional Commissioner authorising manufacturing or operations in bonded warehouses; it allows import of capital goods and inputs duty-free for bonded use, permits resultant goods to be exported (zero rated) or cleared to the domestic tariff area with duty payable on DTA clearance only, removes geographic and export-obligation restrictions, prescribes a single digitalized account for compliance, and nominates a Nodal Officer as single point of contact for applications.</description>
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