Dept of Revenue Amends Customs, Central Excise Duties and Service Tax Drawback Rules, 1995

Making amendment to The Customs, Central Excise Duties and Service Tax Drawback Rules 1995

[Ref: Notification No. 109/2015-Customs (N. T.) dated 16 November 2015]

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 (Second Amendment) Rules, 2015.

(2)  They shall come into force on 23^rd November, 2015

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

(i) in rule 3, in sub-rule (1), in the second proviso, clause (v) shall be omitted;

(ii) in rule 6, sub-rule (4) shall be omitted;

(iii) in rule 7, -

(a) in sub-rule (3), -

(A) for the words “Where the manufacturer or exporter desires that he may be granted drawback provisionally”, the words “Provisional drawback amount, as may be specified by the Central Government, shall be paid by the proper officer of Customs and where the manufacturer or exporter desires that he may be granted further drawback provisionally” shall be substituted,

(B) for the words “applications made under that rule and the grant of provisional drawback”, the words “applications made under that rule along with details of provisional drawback already paid and the grant of further provisional drawback” shall be substituted;

(b)  sub-rule (5) shall be omitted.

[F. No. 609/94/2015-DBK]