Concessional import rules extend to manufacturers and corresponding service providers where exemption depends on use for excisable goods. These Rules apply to importers who are manufacturers seeking exemptions under section 25(1) of the Customs Act where the exemption depends on use of imported goods in the manufacture of excisable commodities; they apply only to notifications that require observance of these Rules and apply even if the excisable goods are not chargeable or are exempt. The Rules also apply mutatis mutandis to service providers, with manufacture/manufacturer/excise duty/factory construed as service/service provider/service tax/registered premises under chapter V of the Finance Act, 1994.