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of <h1>Customs Rules 1996: Import Goods at Reduced Duty for Manufacturing Excisable Goods Under Section 156 of Customs Act.</h1> The Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996, were established by the Central Government under the authority of section 156 of the Customs Act, 1962. These rules, identified as Notification No. 36/96-Cus. (N.T.), were officially enacted on September 1, 1996. They provide a framework for importing goods at a reduced duty rate for the purpose of manufacturing excisable goods, thereby facilitating regulated and cost-effective importation for manufacturers.
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