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of <h1>Rule 7: Manufacturers Must Pay Duty Difference if Concessional Rate Goods Are Misused or Damaged in Transit.</h1> Rule 7 of the Central Excise Rules, 2016, addresses the recovery of duty when goods cleared at a concessional rate are not used for their intended purpose. If this occurs, the applicant manufacturer must pay the difference between the duty exempted and the duty paid, along with interest. If the applicant manufacturer is non-existent, the supplier manufacturer assumes this liability. Additionally, if goods are returned due to defects or unsuitability, they are added back to the supplier's non-duty paid stock. Goods lost or destroyed during transport or storage are considered not used for their intended purpose.
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