Import at Concessional Rate (Manufacture) Rules, 1996 Rule 5 — Procedure to be followed by [Assistant Commissioner of Customs or Deputy Commissioner of Customs]
Import at Concessional Rate (Manufacture) Rules, 1996 · Procedure to be followed by [Assistant Commissioner of Customs or Deputy Commissioner of Customs]
(1)On the basis of the application countersigned by the [Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise], the [Assistant Commissioner of Customs or Deputy Commissioner of Customs] at the port of importation shall allow the benefit of the exemption notification to the importer. [ Provided that where the importer has filed the application in respect of his estimated requirement for a quarter, the said [Assistant Commissioner of Customs or Deputy Commissioner of Customs] shall debit in the said application, the quantity and value of imports made under a particular consignment, also indicating particulars of the bill of entry, before allowing the benefit of the exemption notification to the importer.]
(2)The[Assistant Commissioner of Customs or Deputy Commissioner of Customs] shall forward a copy of the bill of entry containing the particulars of import, the amount of duty paid and other relevant particulars to the [Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise.
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Import at Concessional Rate (Manufacture) Rules, 1996 Rule 5 — Procedure to be followed by [Assistant Commissioner of Customs or Deputy Commissioner of Customs]