Manufacturer notification obligations require prompt notice of imported goods receipt and maintenance of detailed import consumption records. Manufacturers using concessional import duty must notify the Superintendent of Central Excise of receipt of imported goods within two days, maintain bill-of-entry-wise accounts showing quantity and value imported, quantity consumed for the intended purpose, quantity re-exported and stock remaining, produce those accounts to the Assistant or Deputy Commissioner on request, and submit the prescribed quarterly return to the Assistant or Deputy Commissioner by the tenth day of the following quarter.