End-use exemption monitoring: concessional import duty conditioned on registration, bond, records and duty recovery with interest. These Rules require manufacturers to register with the Assistant Commissioner of Central Excise, obtain a certificate, execute a bond with surety or security, and submit a countersigned application and undertaking to secure concessional import duty for inputs used in manufacture of excisable goods. Customs will permit the exemption on that basis and forward bill of entry details to Central Excise, which will acknowledge and monitor end-use. Manufacturers must notify receipt and keep bill-of-entry-wise accounts; misuse triggers recovery of the duty difference and interest as prescribed.