Concessional customs duty rules apply where a notification links import benefits to manufacture, output services, or specified end use.

These rules apply where a customs notification expressly requires compliance with them, or where an importer seeks concessional duty benefit under a notification that makes the benefit conditional on the imported goods being used in the manufacture of a commodity, in the provision of an output service, or for a specified end use. The provision defines the scope of application for import-based concessions and end-use conditions under the customs regime.

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