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    <title>Manufacture and other operations in relation to goods in a warehouse</title>
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    <description>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.</description>
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