Section 4 in The Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017
4. Information about intent to avail benefit of exemption notification.
- An importer who intends to avail the benefit of an exemption notification shall provide the information to the Deputy Commissioner of Customs or, as the case may be, Assistant Commissioner of Customs having jurisdiction over the premises where the imported goods shall be put to use for manufacture of goods or for rendering output service, the particulars, namely:-(i)the name and address of the manufacturer;(ii)the goods produced at his manufacturing facility;(iii)the nature and description of imported goods used in the manufacture of goods or providing an output service.
