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TMI BlogSeeks to notify the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods), Rules 2016.X X X X Extracts X X X X X X X X Extracts X X X X ..... hereby makes the following rules, namely:- 1. Short title and commencement. - (1) These rules may be called the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2016. (2) They shall come into force on the first day of April, 2016. 2. Application. - (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) and where the benefit of such exemption is dependent upon the use of imported goods covered by that notification for the manufacture of any excisable commodity., (2) These rules shall apply only in respect of such exemption ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the case may be, Assistant Commissioner of Central Excise. 5. Procedure to be followed. - (1) The manufacturer who intends to avail the benefit of an exemption notification shall provide information (a) in duplicate, to the Deputy Commissioner of Central Excise or, as the case may be, Assistant Commissioner of Central Excise having jurisdiction over his factory in respect of the estimated quantity and value of the goods to be imported, particulars 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 Commissioner of Customs at the port ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inter-alia, provide the details of his registration number of the factory where the inputs are meant to be used. 6. Manufacturer who intends to avail the benefit of an exemption notification to give information regarding receipt of imported goods and maintain records. (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 value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of Central Excise or, as the case may be, Assistant Commissioner of Central Excise within a period of three months from the date of import on payment of import duty equal to the difference between the duty leviable on such goods but for the exemption availed and that already paid, if any, at the time of importation, along with interest, at the rate fixed by notification issued under section 28AA of the Act , 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. 8. Recovery of duty in certain case. - The manufacturer who has availed the benefit of an exemption notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not and in case of export, specify the quantity exported with details of ARE-1/ ARE-2. Value of goods received during the quarter Quantity of goods received during the quarter Total of column (4) and (6) Quantity consumed for the intended purpose, during the quarter Quantity re-exported during the quarter Quantity cleared in to the domestic market during the quarter Closing balance on the last day of the quarter Description Quantity (1) (2) (3) (4) (5) (6) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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