"100A. Manufacture of goods in bonded warehouses.—(1) With, the sanction of the Customs-collector, and after such notice given and under suoh ruleB as the Chief Customs Authority from time totime prescribes, any owner of goods may, after warehousing the* s a m e - fa) carry on any manufacturing process in the warehouse in relation to suoh goods;
(b) blend the Roods or make any other alteration therein for any purpose whatsoever.
(2) Without prejudice to the generality of the power conferred by sub-section (I), the rules which the Chief Customs Authority may prescribe under that sub-section may provide for all or any of the following matters, namely : —
(a) the conditions relating to the storage of duty-paid and other goods in the warehouse for the purpose of carrying on therein any operations permissible under sub-section (1);
(b) the supervision by officers of customs over suoh operations and the payment of fees for such supervision;
(6) the security to be furnished for the due observance of any rules and conditions prescribed under this seotion.
(3) After any operations permissible under this section have been, carried out in the warehouse and the warehoused goods repacked in.
proper or approved packages, the Customs-collector may, at the request of the owner of such goods, cause or permit any refuse, damaged or surplus goods remaining after the completion ' of such operations or repacking (or, at the like request, any goods which may not be worth the duty) to be destroyed, and may'remit the duty payable thereon. "
(4) The Central Government may, by notification in the Official Gazette, exempt any goods manufactured, blended or otherwise altered in a warehouse, when cleared for home consumption, from the whole or any part of the duties leviable thereon.".