Notification No.155/1966, Dated 30th July 1966

In exercise of the powers conferred by section 157 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby makes the following regulations, namely:—

1. Short title and commencement. — (1) These regulations may be called the Manufacture and Other Operations in Warehouse Regulations, 1966.

(2) They shall be deemed to have come into force on the 4th day of June, 1966.

2. Definitions. — For the purpose of these regulations, unless the context otherwise requires —

(i) "Act" means the Customs Act, 1962 (52 of 1962); 
(ii) "manufacturer" means the owner of any warehoused goods to whom sanction has been accorded under regulation 5; 
(iii) "proper form" means such form as the Assistant Commissioner of Customs or Deputy Commissioner of Customs may require to be adopted.

(i) information regarding the nature of the manufacturing process or other operations;

(ii) particulars of imported and other goods proposed to be used in the manufacturing process or other operations;

(iii) the detailed plan and description of the warehouse;

(iv) data regarding the volume of trade anticipated of the manufacturing process or other operations; and

(v) the applicant shall, on being called upon to do so, furnish such other information as may be required.

(i) observe all the provisions of these regulations;

(ii) maintain detailed accounts of all imported and other goods used in the manufacturing process or other operations in the proper form and to produce such accounts for inspection by the proper officer;

(iii) submit detailed statements of all imported and other goods used in the manufacturing process or other operations and those remaining in stock, at any time the proper officer directs;

(iv) provide to the officers of customs office space, wherever required, and access to warehouse, for control and supervision of the manufacturing process or other operations or imported and other goods as may be specified by Assistant Commissioner of Customs or Deputy Commissioner of Customs;

(v) pay all the charges including pay, allowances, leave and pensionary charges of such officers as may from time to time be posted by the Assistant Commissioner of Customs or Deputy Commissioner ofCustoms in the warehouse for supervision and control of the manufacturing process or other operations, or imported and other goods;

(vi) comply with such conditions as may be imposed by the Assistant Commissioner of Customs or Deputy Commissioner of Customs from time to time for carrying out the purposes of these regulations and the Act.

(a) the manufacturing process or other operations permitted to be carried on in the warehouse;

(b) the types and nature of imported and other goods permitted to be used;

(c) the period for which the sanction is valid; and

(d) the conditions, if any, subject to which the manufacturing process or other operations may be carried