Insertion of new section 65A.

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.... Customs Tariff Act, 1975 (51 of 1975)., the following provisions shall, with effect from such date as may be notified by the Central Government, apply to goods in relation to which any manufacturing process or other operations in terms of section 65 may be carried out, namely:-- (A) the dutiable goods, which are deposited in the warehouse shall be goods on which the integrated tax under sub-sec....

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....ervices tax compensation cess under sub-section (9), of section 3 of the Customs Tariff Act, 1975 (51 of 1975) have been paid in accordance with section 47; (iii) on removal of the goods from another warehouse in terms of section 67, a bill of entry for home consumption under clause (a) of section 68 has been presented and the integrated tax under sub-section (7), and the goods and services tax ....

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.... of sub-section (1) shall not apply for the purpose of manufacturing process or other operations in terms of section 65 to dutiable goods which have been deposited in the warehouse or permitted to be removed for deposit in the warehouse prior to the date notified under that sub-section. (3) The Central Government may, if it considers necessary or expedient, and having regard to such criteria, in....