Section 95: Manufacture and other operations in relation to goods in a warehouse

95. Manufacture and other operations in relation to goods in a warehouse.- (1) Subject to rules, the owner of any warehoused goods may, with the permission in writing of the Collector of Customs, carry on any manufacturing process or other operations in the warehouse in relation to such goods. (2) Where in the course of any such operation or process there is any waste or refuse the following provisions shall apply, namely:- (a) If the whole or any part of the goods produced by such operation or process are exported, no duty shall be charged on the quantity of the warehoused goods wasted or turned into refuse in the course of the operation or processing 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 Pakistan in that form; (b) If the whole or any part of the goods produced by such operation or process are cleared from the warehouse for home- consumption, duty shall be charged on the quantity of the warehoused goods wasted or turned into refuse in the course of the operation or processing carried on in relation to the goods cleared for home-consumption.

Effective date: 1969-03-03

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