Manufacture and other operations in relation to goods in a warehouse

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....as may be prescribed, the owner of any warehoused goods may carry on any manufacturing process or other operations in the warehouse in relation to such goods. ^5[Provided that the Central Government may, if satisfied that it is necessary in the public interest so to do, by notification in the Official Gazette, specify the manufacturing processes and other operations in relation to a class of go....

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....e consumption, import duty shall be charged on the quantity of the warehoused goods contained in so much of the waste or refuse as has arisen from the operations carried on in relation to the goods cleared for home consumption.     ************** NOTES:- 1.  Substituted vide Section 50 of the Finance Act, 1995 w.e.f. 26-05-1995 before it ....