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of <h1>Manufacturers must apply in quadruplicate for concessional duty rates with a bond or letter of undertaking under specified rules.</h1> A manufacturer seeking to receive goods at a concessional duty rate must apply in quadruplicate using a specified form to the relevant Assistant or Deputy Commissioner of Central Excise. Separate applications are required for each supplier, and a general bond with surety or security must be executed. Manufacturers without pending show cause notices may provide a letter of undertaking instead. The bond amount is determined by the Assistant or Deputy Commissioner to cover potential duty liabilities. The application must be countersigned by the Commissioner, and copies are distributed to relevant parties, including the jurisdictional range Superintendent and the subject goods manufacturer.
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