Amendments in Customs, Central Excise Duties and Service Tax Drawback Rules, 1995

[Customs Notification No. 69 (Non Tariff) dated 22^nd September 2011]

In exercise of the powers conferred by section 75 of the Customs Act, 1962 (52 of 1962), section 37 of the Central Excise Act, 1944 (1 of 1944) and section 93A read with section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, namely:-

1. (1) These rules may be called the Customs, Central Excise Duties and Service Tax Drawback (Amendment) Rules, 2011.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995,-

(i) in rule 3, in sub-rule (1), in clause (v) of the second proviso, for the words and figures “ falling within heading 0401, 0402, 0403, 0404, 0405, 0406, 1006, 2523, 3501, 5205, 5206 or 5207”, the words and figures “falling within heading 0401, 0402, 0403, 0404, 0405, 0406, 1006 or 3501 ” shall be substituted;

(ii) in rule 6, in sub-rule (4), for the words and figures “ falling within heading 0401, 0402, 0403, 0404, 0405, 0406, 1006, 2523, 3501, 5205, 5206 or 5207”, the words and figures “falling within heading 0401, 0402, 0403, 0404, 0405, 0406, 1006 or 3501 ” shall be substituted; 

(iii) in rule 7, in sub-rule (5), for the words and figures “ falling within heading 0401, 0402, 0403, 0404, 0405, 0406, 1006, 2523, 3501, 5205, 5206 or 5207”, the words and figures “falling within heading 0401, 0402, 0403, 0404, 0405, 0406, 1006 or 3501 ” shall be substituted;

(iv) in rule 13, in sub-rule (4), for the words ”two months”, the words “one month” shall be substituted.

F. No. 609/81/2011-DBK