Rule 2. Application

Official text

Rule2. Application. —

(1)These rules shall apply to an importer, who intends to avail the benefit of anexemption notification issued under sub-section (1) of section 25 of theCustoms Act, 1962 (52 of 1962) and where the benefit of such exemption isdependent upon the use of imported goods covered by that notification for themanufacture of any commodity or provision of output service.

(2)These rules shall apply only in respect of such exemption notifications whichprovide for the observance of these rules.