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Amendments in the Customs and Central Excise Duties Drawback Rules, 1995
Custom
Notification No. 19 dated 3rd March 2003 (NT)
In
exercise of the powers conferred by sub-section (2) of section 75 of the Customs
Act, 1962 (52 of 1962), and section 37 of the Central Excise Act, 1944 (1 of
1944), the Central Government hereby makes the following rules further to amend
the Customs and Central Excise Duties Drawback Rules, 1995, namely: -
1.
Short title and commencement -
(1)
These rules may be called the Customs and Central Excise Duties Drawback
(Amendment) Rules, 2003.
(2)
They shall come into force on the date of their publication in the
Official Gazette.
2.
In the Customs and Central Excise Duties Drawback Rules, 1995, -
(a)
in rule 2, for clause (c), the following clause shall be substituted,
namely: -
�(c)
�export�, with its grammatical variations and cognate expressions, means
taking out of India to a place outside India or taking out from a place in
Domestic Tariff Area (DTA) to a special economic zone and includes loading of
provisions or store or equipment for use on board a vessel or aircraft
proceeding to a foreign port;�
(b)
in rule 16A, in sub-rule (1), -
(i)
for the words, figures and brackets, �the Foreign Exchange Regulation
Act, 1973 (46 of 1973)�, the words, figures and brackets, �the Foreign
Exchange Management Act, 1999 (42 of 1999)�, shall be substituted;
(ii)
the following proviso shall be inserted at the end, namely: -
�Provided
that the time-limit referred to in this sub-rule shall not be applicable to
the goods exported from the Domestic Tariff Area to a special economic zone.�
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