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Rule 2 - Rule - Customs - Rule 2 - 2. . - (1) These rules shall apply to an importer, being a manufacturer, who intends to avail the benefit of an exemption notification issued under sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) .....

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es for the observance of these rules. (3) These rules shall also apply even if the excisable goods in or in relation to the manufacture of which the imported goods are used, are not chargeable to excise duty or are exempted from whole of excise duty. .....

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