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<h1>Exemption notification procedure requires manufacturer filings, continuity bond and port Customs verification before concessional import benefit.</h1> Rule 5 requires manufacturers seeking exemption to submit information to the central excise officer (duplicate) and to the customs officer at the port (one set), specifying estimated quantities, values, applicable exemption notification and port/consignment period. The manufacturer must furnish a continuity bond with surety or security as deemed appropriate, undertaking to pay any duty difference plus interest under section 28AA from importation until payment. The excise officer forwards information to Customs, which then allows the exemption; the manufacturer must give the factory registration number in the bill of entry under section 46.
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