Customs
The CBIC has issued a notification under Section 65 of the Customs Act, 1962, specifying that manufacturing processes and other operations related to goods imported for solar power generation projects supplying electricity shall not be permitted in a warehouse.
Further, it is clarified that this restriction applies only when electricity is generated as a result of the manufacturing processes and other operations conducted on warehoused goods under Section 65 of the Customs Act, 1962.
Notification No. 86/2024-Customs (NT) dated 16.12.24