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<h1>Exemption notification compliance: bonds, recordkeeping and re export rules govern concessional imports and duty recovery obligations.</h1> These rules require importers seeking exemption under an exemption notification conditioned on use in manufacture or output service to notify the jurisdictional Customs officer, submit information at port and premises, furnish a continuity bond guaranteeing payment of the duty difference with interest, maintain bill of entry wise accounts, file quarterly returns, and permit re export or clearance of unutilised or defective goods within six months; failure to comply enables invocation of the bond and recovery of duty difference with interest.