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    <title>Application by the manufacturer to obtain the benefit</title>
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    <description>Manufacturers seeking subject goods at concessional duty must apply in quadruplicate on the prescribed Form to the jurisdictional Assistant or Deputy Commissioner, filing a separate application per supplier and executing a general bond with surety or security (a letter of undertaking may suffice where specified show cause notices or actions are absent). The bond amount is set by the Commissioner to cover estimated recoverable duty, and the Assistant or Deputy Commissioner must countersign and certify execution and bond particulars.</description>
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      <description>Manufacturers seeking subject goods at concessional duty must apply in quadruplicate on the prescribed Form to the jurisdictional Assistant or Deputy Commissioner, filing a separate application per supplier and executing a general bond with surety or security (a letter of undertaking may suffice where specified show cause notices or actions are absent). The bond amount is set by the Commissioner to cover estimated recoverable duty, and the Assistant or Deputy Commissioner must countersign and certify execution and bond particulars.</description>
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