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TMI BlogBONDED MANUFACTURING UNITX X X X Extracts X X X X X X X X Extracts X X X X ..... BONDED MANUFACTURING UNIT X X X X Extracts X X X X X X X X Extracts X X X X ..... Mahir S: The Reply: Vinaykumar ji, Please study Manufacture and Other Operations in Warehouse (no. 2) Regulations, 2019. Notification 69/2019-Customs (N.T.) dated the 1st October, 2019 and Board Circular No.34/2019 - Customs dated 01.10.2019 and try to locate your answer. If any issue, then do let us know. Reply By YAGAY andSUN: The Reply: In addition to above reply, you may find following li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nk useful to understand it in a better manner. https://www.pwc.in/assets/pdfs/trs/indirect-tax/customs-bonded-warehouse.pdf Reply By KASTURI SETHI: The Reply: After in agreement with the replies given by the experts, I further opine that bonded manufacturing unit is allowed to act as bonded warehouse. So in terms of Section 65 (1) of Customs Act, 1962 , the owner of bonded manufacturing unit/bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nded warehouse is required to obtain permission from the Principal Commissioner of Customs or Commissioner of Customs to carry out job work activity. In my opinion, job-work activity is covered under the phrase,"Other Operations" mentioned in Section 65 (1) of the Customs Act. Reply By Vinaykumar Jhawar: The Reply: https://www.linkedin.com/pulse/bonded-manufacturing-newly-improvised-sc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heme-boost-make-divay-pranav Sir, please go through the article whereby in figure II, they have stated that service operations are not allowed in Bonded Manufacturing Unit. Reply By Vinaykumar Jhawar: The Reply: Dear Mihirji, I have went through the provisions, but it is not clear whether job work is allowed in the area. Reply By KASTURI SETHI: The Reply: Bonded manufacturing is allowed to w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ork as bonded warehouse. Bonded warehouse can undertake manufacturing activity with permission from the Principal Commissioner or Commissioner Customs. If you take the permission for job work from the competent authority there will be no objection or risk. Also go through para 6.14(b) of FTP. 'Other Operations' can cover it. Any article is opinion of author. It is my views. Reply By YAGAY ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... andSUN:
The Reply:
Job work related operations are also allowed. X X X X Extracts X X X X X X X X Extracts X X X X
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