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TMI BlogCustoms (Import of Goods at Concessional Rate for Manufacture of Excisable Goods) Rules, 1996 - Procedure for monitoring end-use exemptionX X X X Extracts X X X X X X X X Extracts X X X X ..... ds) Rules, 1996. (2) They shall come into force on the first day of September, 1996. 2. Application. - (1) These rules shall apply to an importer who intends to avail of the benefit of an exemption notification issued under sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and where the benefit of such exemption is dependent upon the use of imported goods covered by the notification for the manufacture of any excisable commodity. 1["(1A) These rules shall apply only in respect of such exemption notification which prescribes for the observance of these rules.";] (2) 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 exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quarter." ;] (2) The manufacturer shall also give undertaking on the application that the imported goods shall be used for the intended purpose. (3) The application shall be countersigned by the 2[Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise] who shall certify therein that the manufacturer is registered in his office and has executed a bond with surety or security to his satisfaction in respect of end use of the imported goods in the manufacturer's factory and indicate the particulars of such bond. 5. Procedure to be followed by 4[Assistant Commissioner of Customs or Deputy Commissioner of Customs]. - (1) On the basis of the application countersigned by the 2[Assistant Commissioner of Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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; and (b) maintain a simple account indicating the quantity and value of goods imported, the quantity of imported goods consumed for the intended purpose, and the quantity remaining in stock, bill of entry wise and shall produce the said account as and when required by the 2[Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise]. 8. Recovery of duty in certain case. - The 2[Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise] shall ensure that the goods imported are used by the manufacturer for the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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