Concessional import rules require manufacturers to notify intent, furnish bonds and maintain records to secure duty exemptions. Rules set the framework for manufacturers to claim customs duty exemptions under an exemption notification by providing prescribed information to Central Excise and Customs, obtaining registration where required, furnishing a continuity bond to cover the duty differential and interest, maintaining bill of entry wise accounts, submitting quarterly returns, and obtaining permission for re export or domestic clearance of unutilised or defective imported goods; non compliance permits invocation of the bond and recovery of duty differential with interest.