Drawback on Rice Allowed – Exclusion under Drawback Rule Customs, Central Excise Duties and Service Tax Rules, 1995 Removed

[Customs Notification No. 20 (Non Tariff) dated 10^th February 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 (Amendment) Rules, 2015.

(2) They shall come into force on 13^th February, 2015.

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

(i) in rule 3, in sub-rule (1), in the second proviso, in clause (v), the words and figures “on any of the goods falling within heading 1006 or”, shall be omitted;

(ii) in rule 6, in sub-rule (4), the words and figures “any of the goods falling within heading 1006 or on”, shall be omitted;

(iii) in rule 7, in sub-rule (5), the words and figures “any of the goods falling within heading 1006 or on”, shall be omitted.

[F. No. 609/107/2014-DBK]