Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996

Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996 https://www.taxtmi.com/circulars?id=930 Rules limit concessional imports to exemption notifications that expressly apply; importer-manufacturers must register, submit an endorsed application for each import, execute a bond without surety for the differential duty (running bond permitted), and inform the Range Superintendent of receipt within two days. Standard forms are prescribed; Assistant Commissioners of Central Excise must countersign and endorse documents, conduct quarterly account checks and selective physical verifications, and recover duty and adjudicate in cases of short receipt or misuse. en-us Fri, 30 Aug 1996 00:00:00 +0530 Mon, 18 Aug 2025 13:13:00 +0530 TaxTMI RSS Generator Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996 https://www.taxtmi.com/circulars?id=930 Rules limit concessional imports to exemption notifications that expressly apply; importer-manufacturers must register, submit an endorsed application for each import, execute a bond without surety for the differential duty (running bond permitted), and inform the Range Superintendent of receipt within two days. Standard forms are prescribed; Assistant Commissioners of Central Excise must countersign and endorse documents, conduct quarterly account checks and selective physical verifications, and recover duty and adjudicate in cases of short receipt or misuse. Circulars Customs Fri, 30 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/circulars?id=930