Section 4(1) in Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017
(1)The importer shall provide one-time information on the common portal in Form IGCR-1 (Import of Goods at Concessional Rate of Duty) containing the following particulars, namely: -(i)the name and address of the importer and his job worker, if any;(ii)the goods produced or process undertaken at the manufacturing facility of the importer or his job worker, if any, or both;(iii)the nature and description of goods imported used in the manufacture of goods at the premises of the importer or the job worker, if any;(iv)particulars of the exemption notification applicable on such import ;(v)nature of output service rendered utilising the goods imported; and(vi)the intended port(s) of import
