(a) the owner of any dutiable goods in a customs and excise warehouse may not enter into any agreement whereby — (i) his ownership of such goods is transferred to any other person; (ii) such goods are pledged or otherwise hypothecated in favour of any other person; (b) any person in whose favour goods referred to in paragraph (a) have been pledged or hypothecated may not enter into any agreement whereby any rights obtained by him by virtue of such pledge or hypothecation are ceded to any other person. (2) Any agreement entered into contrary to subsection (1) shall for the purposes of this Act be deemed to be null and void. (Amended A.11/1988.) Special provisions in respect of duty manufacturing warehouse. 25. (1) Subject to this Act, goods liable to excise duty or sales duty may not be manufactured except under this section and except in a duty manufacturing warehouse licensed under this Act. (2) Notwithstanding subsection (1) spirits distilled by agricultural distillers shall be excluded from the requirement of manufacture in a duty manufacturing warehouse. (3) Notwithstanding subsection (1) excisable or sales duty goods may with the permission of the Commissioner be manufactured in a special duty warehouse licensed under section 19. (4) Subject to this Act, the Commissioner may, on such conditions as he may impose, permit the manufacture under this Part of any goods in any duty manufacturing warehouse if any of the goods used in the manufacture are liable to duty or if the goods so manufactured are dutiable. (5) Any dutiable goods brought into and intended for use in a duty manufacturing warehouse in the manufacture of goods liable to excise duty or sales duty shall be entered for home consumption and any duty due thereon shall be paid prior to such use. (6) No goods shall be manufactured in a duty manufacturing warehouse until all the premises and plant intended for use in connexion with such manufacture and the purpose for which they are to be used have been approved by and registered with the Commissioner. (7) Plans of the premises and plant to be used in connexion with such manufacture and of the location of the plant on such premises and particulars of any identifying numbers or marks on any plant shall be submitted to the controller before the commencement of manufacture and no alteration to such premises or plant shall be made without the prior permission of the Commissioner.