Rule 8 - Recovery of duty in certain case - Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996

8. Recovery of duty in certain case. - The [Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise] shall ensure that the goods imported are used by the manufacturer for the intended purpose 1 [ or are re-exported in terms of rule 7A ] and in case they are not so used take action to recover [the amount equal to the difference between the duty leviable on such goods but for the exemption and that already paid, if any, at the time of importation, alongwith interest, at the rate fixed by notification issued under Section 28AB of the Customs Act, 1962, for the period starting from the date of importation of the goods on which the exemption was availed and ending with the date of actual payment of the entire amount of the difference of duty that he is liable to pay.] See Notification No. 36/96 - Cus. (N.T.) dated 23-7-1996 -------------------------------------- Notes:- 1 . Inserted vide Notification No. 22/2012-Cus(NT), dated 17/03/2012,