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Manufacturer who intends to avail the benefit of an exemption notification to give information regarding receipt of imported goods and maintain records.

Rule 6 - Customs - Rule 6 - 6. - (1) The manufacturer who intends to avail the benefit of an exemption notification shall provide the information of the receipt of the imported goods in his factory within two days (excluding holidays, if any) of such receipt to the Superintendent of Central Excise having jurisdiction over his factory. (2) The manufacturer who has availed the benefit of an exemption notification shall maintain an account in such manner so as to clearly indicate the quantity and v .....

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