Manufacture and Other Operations in Special Warehouse (section 58A warehouse)

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..... itions for grant of licence under Section 58A of the Act for warehousing of specified goods, notified by Board under sub-section (2) of section 58A (refer Para 5.3),along with permission for undertaking manufacturing or other operations in the warehouse under Section 65 of the Act, conditions of the bond to be executed by the licensee, maintenance of accounts, appointment of warehouse kee .....

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..... accounts, conduct of audit etc. in a section 58A unit undertaking manufacturing or other operations under section 65. The licensees manufacturing or carrying out other operations in a bonded warehouse shall be required to maintain records as per the form prescribed under the circular (Annexure B). Regulation 4 of the MOOSWR, 2020 , provides that the applicant under section 65 shall undert .....

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