Department of Revenue Amends Customs, Central Excise and Service Tax Drawback Rules w.e.f. 21 Sept 2013

[Customs Notification No. 97 (Non Tariff) dated 14th September 2013]

In exercise of the powers conferred by section 75 of the Customs Act, 1962 (52 of 1962), section 37 of the Central Excise Act, 1994 (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, 2013.

(2)  They shall come into force on 21st September, 2013.

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 or 3501", the words and figures "falling within heading 1006 or on wheat falling within heading 1001" 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 or 3501", the words and figures "falling within heading 1006 or on wheat falling within heading 1001" 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 or 3501", the words and figures "falling within heading 1006 or on wheat falling within heading 1001" shall be substituted;

F. No. 609/111/2013-DBK