Customs concessional import rules define key terms for manufacture, job work, specified end use, and jurisdictional control.

Rule 3 defines the principal expressions used in the concessional-duty and specified-end-use framework, including capital goods, date of import, job work, jurisdictional Custom Officer, manufacture, notification, output service, quarter, and specified end use. It also states that manufacture means processing that results in a new product with a distinct nature, character, use, or name, and that specified end use includes dealing with imported goods in the manner required by the notification and supply to the intended recipient.

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