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Procedure to be followed

Rule 5 - Rules - Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2016. - Rule 5 - 5. . - (1) The manufacturer who intends to avail the benefit of an exemption notification shall provide information - ( .....

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s of the exemption notification applicable on such import and the port of import in respect of a particular consignment or for a period not exceeding one year; and (b) one set, to the Deputy Commissioner of Customs or, as the case may be, Assistant C .....

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oner of Central Excise or Assistant Commissioner of Central Excise undertaking to pay the amount equal to the difference between the duty leviable on such inputs but for the exemption and that already paid, if any, at the time of importation, along w .....

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of the difference of duty that he is liable to pay. (3) The Deputy Commissioner of Central Excise or, as the case may be, Assistant Commissioner of Central Excise shall forward one copy of information received from the manufacturer to the Deputy Com .....

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