Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods), Rules 2016

Notification No. 32/2016 - Customs (N. T.) Dated 01/03/2016

G.S.R. (E).- In exercise of the powers conferred by section 156 of the Customs Act, 1962 (52 of 1962) and in supersession of the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996, except as respects things done or omitted to be done before such supersession, the Central Government hereby makes the following rules, namely:-

Rule 1

Short title and commencement

Rule 2

Application

Rule 3

Definition

Rule 4

Information about intent to avail benefit of exemption notification

Rule 5

Procedure to be followed

Rule 6

Manufacturer who intends to avail the benefit of an exemption notification to give information regarding receipt of imported goods and maintain records

Rule 7

Re-export or clearance of unutilised or defective goods
Rule 8 Recovery of duty in certain case
Form Quarterly Return