Concessional duty recordkeeping: Form II mandates detailed inventory entries and a declaration reconciling removals used in manufacture.

Form II prescribes a structured inventory and consumption register for removals at concessional duty, requiring itemised entries of subject goods, opening and closing balances, quantities received and manufactured, totals of specified columns, quantities consumed for the intended manufacturing purpose, and the nature of use; separate entries must be made for each variety, a summary table enclosed, and a declaratory certification comparing particulars with factory records, with date and place.

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