Import at Concessional Rate (Manufacture) Rules, 1996 Rule 8 — Recovery of duty in certain case
Import at Concessional Rate (Manufacture) Rules, 1996 · 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 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, along with 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.]
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Import at Concessional Rate (Manufacture) Rules, 1996 Rule 8 — Recovery of duty in certain case