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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

Notification
No. 22 /2012- Customs (N.T.)
New Delhi, the 17
th
March, 2012
G.S.R. (E).- In exercise of the powers conferred by section 156 of the Customs Act,
1962 (52 of 1962), the Central Government hereby makes the following rules further to amend
the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable
Goods) Rules, 1996, namely :-
1. (1) These rules may be called the Customs (Import of Goods at Concessional Rate of
Duty for Manufacture of Excisable Goods) Amendment Rules, 2012.
(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of
Excisable Goods) Rules, 1996,-

(I) in rule 4, in sub rule (1A), for the words “for a quarter”, the words “for a period
not exceeding one year” shall be substituted;
(II) in rule 5, in sub-rule (1), in the proviso, for the words “quarter”, the words “for a
period not exceeding one year” shall be substituted;
(III) in rule 7,-
(i) for clause (b), the following clause shall be substituted, namely:-
“(b) maintain an account in such manner as to clearly indicate the quantity
and value of goods imported, the quantity of imported goods consumed for
the intended purpose, the quantity of goods re-exported, if any, under rule

7A 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.
(i) for clause (c), the following clauses shall be substituted, namely:-
“(c) submit a quarterly return, in the format prescribed in the Annexure
appended to these rules, to the Assistant Commissioner or Deputy
Commissioner of Central Excise by the tenth day of the following quarter”
(IV) after rule 7, the following rule shall be inserted, namely,-
“7A. Re-export of unutilised goods- The manufacturer obtaining the benefit
under these rules may re-export the unutilised or defective imported goods, with
the permission of the jurisdictional Assistant Commissioner of Central Excise or
Deputy Commissioner of Central Excise within six months from the date of
import:
Provided that the value of such goods for re-export shall not be less than
the value of the said goods at the time of import.”
(V) in rule 8, after the words “that the goods imported are used by the manufacturer
for the intended purpose”, the words, “or are re-exported in terms of rule 7A”
shall be inserted;
(VI) for the Annexure, the following Annexure shall be substituted, namely:-

“Annexure

QUARTERLY RETURN
Return for the quarter ending ……………………
[see rule 7(c)]

Name of the imported goods:
S.
No
.
BE
No
and
date
Descri
ption
of
goods
import
ed at
conces
sional
rate
Details of goods imported
during the quarter


Specified
purpose
for
procuring
the goods
at
concessio
nal rate of
duty
Goods manufactured
during the quarter
Whet
her
the
goods
used
for
specif
ied
purpo
se or
not.
In
case
of
expor
t,
specif
y the
quant
ity
expor
ted
with
detail
s of
ARE-
1/
ARE-
2.
Openi
ng
balan
ce
On
the 1
st

day of
the
quarte
r
Value
of
goods
receiv
ed
durin
g the
quarte
r
Quant
ity of
goods
receiv
ed
during
the
quarte
r
Tot
al
of
Col
.
(4)
and
(6)
Quantit
y
consu
med
for the
intende
d
purpos
e,
during
the
quarter
Quant
ity re-
export
ed
during
the
quarte
r
Closi
ng
balan
ce on
the
last
day
of the
quart
er
Description Quantity
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14)

(Note: Separate entries should be made for each variety or class of imported goods used and goods manufactured.)

Declaration
I/We hereby declare that the undersigned have compared the above particulars with the records and books
maintained by my / our factory and that they are true and correct in every respect and are in accordance with the
Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996.
Date:

Place:

Signature and name
of the authorized person
of the manufacturer.
Seal of the company”

[F. No. 334/1/2012-TRU]

(Sanjeev Kumar Singh)
Under Secretary to the Government of India

Note: - The principal rules were published in the Gazette of India Extraordinary Part II, Section
3, Sub-Section (i) vide notification No. 36/96-Customs (N.T), dated the 23
rd
July, 1996 [G.S.R.
305 (E), dated 23
rd
July, 1996] and were last amended vide notification No.160/2009-Customs
(N.T), dated the 30
th
October, 2009 [ G.S.R 791 (E), dated the 30
th
October, 2009].