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    <description>Under the IGCR framework, a manufacturer must register with Central Excise, obtain a countersigned application and bond to import at concessional duty; Customs permits the exemption at import and forwards bill of entry details to Central Excise. The manufacturer must notify receipt within two days, maintain bill-of-entry-wise accounts, and submit a prescribed monthly return by the tenth of the following month. If goods are not used for the intended manufacture, Central Excise may recover the differential duty with interest.</description>
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