Rule 6 - Manufacturer who intends to avail the benefit of an exemption notification to give information regarding receipt of imported goods and maintain records.
Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2016. Chapter 01
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Exemption notification compliance requires manufacturers to report imported goods promptly and maintain import, consumption, re export and stock records. Manufacturers availing an exemption notification must notify the Superintendent of Central Excise of receipt of imported goods within two days (excluding holidays), maintain a bill of entry wise account showing quantity and value of imports, consumption under the exemption, re exports and stock, and produce it to the Deputy/Assistant Commissioner on demand; they must also submit the prescribed quarterly return to the Deputy/Assistant Commissioner by the tenth day of the following quarter.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption notification compliance requires manufacturers to report imported goods promptly and maintain import, consumption, re export and stock records.
Manufacturers availing an exemption notification must notify the Superintendent of Central Excise of receipt of imported goods within two days (excluding holidays), maintain a bill of entry wise account showing quantity and value of imports, consumption under the exemption, re exports and stock, and produce it to the Deputy/Assistant Commissioner on demand; they must also submit the prescribed quarterly return to the Deputy/Assistant Commissioner by the tenth day of the following quarter.
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