Customs (Import of goods at concessional rate of duty for manufacture of excisable goods) Rules, 1996

Under IGCRD Scheme manufacture can import notified goods with concessional rate of duty under IGCRD (import of goods at concessional rate). The procedure contains excise registration , execution of bond with excise department , giving surety for bond executed, giving list goods proposed to be imported , Annxure I etc.