Concessional duty removals: procedural, bonding and recordkeeping obligations govern eligibility and recovery where goods are not used as intended. Rules prescribe that an applicant manufacturer must file Form I with the Assistant or Deputy Commissioner, execute a bond or letter of undertaking, and send a copy to the supplier; suppliers rely on that information to remove subject goods at concessional duty while maintaining records of invoices, quantities and duty paid. Applicant manufacturers must maintain invoice-wise accounts and submit quarterly Form II returns. If goods are not used for the intended purpose, the applicant (or, if non-existent, the supplier) is liable to pay the difference in duty with interest, and specified recovery provisions apply; returned defective or surplus goods are added to supplier's non-duty paid stock.