Manufacture & Other Operations In Warehouse (No. 2) Regulations, 2019

Regulation 14. Removal of resultant goods for home consumption

(1) A licensee may remove the resultant goods from warehouse for home consumption:

Provided that a bill of entry for home consumption has been filed in respect of the warehoused goods contained in so much of the resultant goods and the import duty, interest, fine and penalties payable, if any, in respect of such goods have been paid.

(2) The licensee shall retain a copy of the bill of entry filed and take into record the goods removed.

Refer:- Instruction No. 16/2024-Customs Dated 25/06/2024