Concessional duty compliance: officers must verify intended use and manufacturers must submit a revised monthly return with detailed records. Amendment imposes a duty on the Assistant Commissioner or Deputy Commissioner to ensure goods received at concessional rate are used for the intended specified purpose and replaces Annexure II with a detailed Monthly Return requiring itemised entries of opening/closing balances, receipts, production, consumption for intended purpose, export details with ARE references, and a manufacturer's signed declaration verifying records.