https://www.taxtmi.com/circulars?id=64306 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. en-us Thu, 27 Aug 2020 00:00:00 +0530 Wed, 11 Feb 2026 15:58:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64306 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. Circulars Customs Thu, 27 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64306