95. (1) Subject to rules, the owner of any warehoused goods may, ¹[by giving fifteen days prior notice in writing to the ²[Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board]], carry on any manufacturing process or other operations in the warehouse in relation to such goods. (2) Where in the course of any such operation or process there is any waste or refuse the following provisions shall apply, namely:-(a) if the whole or any part of the goods produced by such operation or process are exported, no duty shall be charged on the quantity of the warehoused goods wasted or turned into refuse in the course of the operation or processing carried on in relation to the goods exported:Provided that such waste or refuse is either destroyed or duty is paid on such waste or refuse as if it had been imported into Bangladesh in that form. ³[(b) If the whole or any part of the goods produced by such operation or process are cleared from the warehouse for home-consumption, duty and other taxes shall be charged on the quantity of such goods cleared for home-consumption and also on the warehoused goods wasted or turned into refuse in the course of the operation or processing carried on in relation to such goods cleared for home-consumption in a manner to be prescribed by rules:Provided that the value for assessment purposes under this clause shall, notwithstanding any other provisions of this Act, be determined by the ⁴[Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board].]