RULE 143A. Special provisions with respect to goods processed and manufactured in refineries

With the sanction of the proper officer and in accordance with such instructions as the Commissioner may, from time to time, issue in writing in this behalf, the owner of the goods processed or manufactured in a refinery, declared under sub-rule (2) of rule 140, may blend or treat or make such alterations or conduct such further manufacturing processes in the aforesaid goods in such manner and subject to such conditions as the Central Government may, by notification in the Official Gazette, specify.