Import at Concessional Rate (Manufacture) Rules, 1996 Rule 4 — Application by the manufacturer to obtain the benefit
Import at Concessional Rate (Manufacture) Rules, 1996 · Application by the manufacturer to obtain the benefit
(1)A manufacturer who has obtained a certificate referred to in sub-rule (3) of rule 3 and intends to import any goods for use in his factory at concessional rate of duty, shall make an application to this effect to the [Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise] indicating the estimated quantity and value of such goods to be imported, particulars of the notification applicable on such import and the port of import. [(1A) The manufacturer may, a this option, file the application specified under sub-rule (1), either in respect of a particular consignment, or indicating his estimated requirement of such goods for a 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 [Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise] who shall certify therein that the manufacturers registered in his office and has executed [a bond to his satisfaction] in respect of end use of the imported goods in the manufacturer's factory and indicate the particulars of such bond.
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Import at Concessional Rate (Manufacture) Rules, 1996 Rule 4 — Application by the manufacturer to obtain the benefit