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<h1>Manufacturers Must Comply with Excise Rules for Duty Exemptions on Excisable Goods Under Section 5A; Monthly Returns Required.</h1> The Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001, effective from July 1, 2001, apply to manufacturers seeking duty exemptions for excisable goods used as specified in notifications under section 5A of the Central Excise Act, 1944. Manufacturers must apply in quadruplicate to the Assistant or Deputy Commissioner of Central Excise, execute a bond, and maintain records of goods received and used. Monthly returns are required. If goods are not used as intended, manufacturers must pay the duty difference with interest. The rules cover application procedures, bond requirements, and duty recovery conditions.