References to earlier customs concessional-duty rules are treated as references to the corresponding updated rules, preserving continuity. References to the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996 and to any provision thereof shall be construed as references to the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2016 and to the corresponding provision thereof, thereby mapping existing citations in official instruments to the updated rules to preserve regulatory continuity.