Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022

Rule 2. Application

(1) These rules shall apply where -

a. a notification provides for the observance of these rules;

b. an importer intends to avail the benefit of any notification and such benefit is dependent upon the use of the goods imported being covered by that notification for the manufacture of any commodity or provision of output service or being put to a specified end use.