Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996 › Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996

Rule 7. Manufacturer to give information regarding receipt of the imported goods and maintain records

Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996

Official text

Rule 7. Manufacturer to give information regarding receipt of the imported goods and maintain records. — The manufacturer, obtaining benefit in these rules, shall, -

(a) give information of the receipt of the imported goods in his factory, within two days (excluding holidays, if any) of such receipt, to the Superintendent of Central Excise having jurisdiction over his factory; and

(b) maintain a simple account indicating the quantity and value of goods imported, the quantity of imported goods consumed for the intended purpose, and the quantity remaining in stock,bill of entry wise and shall produce the said account as and when required by the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise.

(c) submit a monthly return, in the format prescribed as "Annexure" appended to these rules, to the said Assistant Commissioner of Central Excise or Deputy Commissioner by the tenth day of the following month.