Section 65 - Manufacture and other operations in relation to goods in a warehouse - Customs Act, 1962

SECTION 65. Manufacture and other operations in relation to goods in a warehouse. - (1) 1 [With the permission of the Principal Commissioner of Customs or Commissioner of Customs and 2 [ subject to the provisions of section 65A and ] such conditions] 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. 3 [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 goods that shall not be permitted in a warehouse. ] (2) Where in the course of any operations permissible in relation to any warehoused goods under sub-section (1), there is any waste or refuse, the following provisions shall apply : - (a) if the whole or any part of the goods resulting from such operations are exported, import duty shall be remitted 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 exported : Provided that such waste or refuse is either destroyed or duty is paid on such waste or refuse as if it had been imported into India in that form; (b) if the whole or any part of the goods resulting from such operations are cleared from the warehouse for home 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 THE FINANCE ACT, 2016 w.e.f. May 14, 2016, before it was read as, With the sanction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs and subject to such conditions and on payment of such fees 2. Substituted vide THE FINANCE ACT, 2023 dated 31-03-2023 w.e.f. ............... before it was read as, subject to 3. Inserted vide Section 1 01 of the Finance (No. 2) Act, 2024 dated 16-08-2024 w.e.f. 16-08-2024