Concessional duty removal requires prescribed application, bond and records; non use triggers duty recovery and interest. These Rules permit removal of specified goods at a concessional excise duty rate for manufacture of excisable goods subject to an application in the prescribed form, execution of a general bond with surety or security, officer counter signature, and distribution of application copies. The supplier must record removal details and charge concessional duty; the recipient must maintain invoice wise accounts and file a monthly return. Failure to use goods for the intended purpose triggers payment of the duty difference with interest, with recoveries effected under sections 11A and 11AB mutatis mutandis.