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<h1>Customs Rules 2016: Concessional Duty for Manufacturing Excisable Goods Enforced Earlier Than Planned Under Section 156</h1> The Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2016, issued by the Government of India, Ministry of Finance, Department of Revenue, were enacted under section 156 of the Customs Act, 1962. These rules supersede the 1996 version, except for actions completed before the supersession. The rules are officially titled as such and were initially set to commence on April 1, 2016, but were amended to take effect on March 16, 2016, as per Notification No. 39/2016 dated March 15, 2016.