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<h1>Rule 8 of 2016 Customs Rules: Recovery Process for Duty Non-Compliance by Manufacturers Detailed</h1> The Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2016, Rule 8, outlines the recovery process for duties when a manufacturer fails to comply with exemption notification conditions. If the manufacturer does not use imported goods as specified or fails to act under Rule 7, the Deputy or Assistant Commissioner of Central Excise will initiate recovery proceedings. This involves invoking the bond to recover the duty difference between what was paid and what would have been due without the exemption, plus interest from the importation date until full payment.