Concessional import duty entitlement for manufacturers requires application, undertaking of end-use, and countersigned certification of registration and bond. Rule 4 requires manufacturers with the certificate under rule 3 to apply to the Assistant or Deputy Commissioner of Central Excise specifying estimated quantity and value, applicable notification and port of import, provide an undertaking on intended end-use, optionally apply per consignment or for up to one year, and obtain countersignature certifying registration and execution of a bond securing end-use.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Concessional import duty entitlement for manufacturers requires application, undertaking of end-use, and countersigned certification of registration and bond.
Rule 4 requires manufacturers with the certificate under rule 3 to apply to the Assistant or Deputy Commissioner of Central Excise specifying estimated quantity and value, applicable notification and port of import, provide an undertaking on intended end-use, optionally apply per consignment or for up to one year, and obtain countersignature certifying registration and execution of a bond securing end-use.
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