Section 65: Manufacture and other operations in relation to goods in a warehouse

Q: What does Section 65 of The Customs Act, 1962 (CuA) deal with?

Section 65 CuA pertains to "Manufacture and other operations in relation to goods in a warehouse". It is part of the The Customs Act, 1962, a legislation enacted by the Parliament of India. Section 65 of The Customs Act, 1962 (CuA) governs manufacture and other operations in relation to goods in a warehouse. As verified on 19 May 2026.

Q: Is Section 65 CuA still in force?

Yes, Section 65 of the The Customs Act, 1962 is currently in force across the Republic of India.

Q: What is धारा 65 CuA?

धारा 65 CuA is the Devanagari Hindi reference for Section 65 of the The Customs Act, 1962. Section 65 of The Customs Act, 1962 (CuA) governs manufacture and other operations in relation to goods in a warehouse. As verified on 19 May 2026.

Q: What is Dhara 65 CuA?

Dhara 65 CuA is the Roman Hindi reference for Section 65 of the The Customs Act, 1962. "Dhara" means "Section" in Hindi. Section 65 of The Customs Act, 1962 (CuA) governs manufacture and other operations in relation to goods in a warehouse. As verified on 19 May 2026.

Q: How to cite Section 65 of The Customs Act, 1962?

Cite as: "Section 65, The Customs Act, 1962 (CuA)" in legal briefs. For academic writing, use the BlueBook format: The Customs Act, 1962, § 65 (India).

Law on Tips Editorial Board

(1)

With the sanction of the [Assistant Commissioner of Customs or Deputy Commissioner of Customs] [[ Substituted by Act 27 of 1999, Section 100, for " Assistant Commissioner of Customs " (w.e.f. 11.5.1999). Earlier, these words were substituted by Act 22

of 1995, Section 50 (w.e.f. 26.5.1995).]] and subject to such conditions and on payment of such fees 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.

(2)

Where in the course of any operation 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:

(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.