Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Amendment Rules, 2009
Show AI Summary
Monthly return requirement for concessional imports mandates detailed reporting of receipts, consumption, manufacture and stock balances.
Amendment mandates submission of a prescribed monthly return to the Assistant Commissioner or Deputy Commissioner of Central Excise by the tenth day of the following month, recording for each imported good the opening balance, receipts, total, quantity consumed for the specified purpose, closing balance, goods manufactured, and export particulars where applicable, with separate entries for each variety and a signed declaration certifying conformity with factory records and the Rules.