https://www.taxtmi.com/forum/issue?id=110011 Exemption for imported inputs for mobile battery manufacture is conditional on following the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules. Rule 5 requires the manufacturer to submit specified information to Central Excise and Customs, furnish a continuity bond undertaking payment of duty difference with interest, and provide factory registration details in the bill of entry; Annexure III is not specified in the rule and is not required where the inputs are fully exempt. en-us Wed, 09 Mar 2016 15:40:25 +0530 Thu, 23 Jan 2025 15:56:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110011 Exemption for imported inputs for mobile battery manufacture is conditional on following the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules. Rule 5 requires the manufacturer to submit specified information to Central Excise and Customs, furnish a continuity bond undertaking payment of duty difference with interest, and provide factory registration details in the bill of entry; Annexure III is not specified in the rule and is not required where the inputs are fully exempt. Discussion-Forum Central Excise Wed, 09 Mar 2016 15:40:25 +0530 https://www.taxtmi.com/forum/issue?id=110011