GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 109/2015-CUSTOMS (N. T.)
New Delhi, the 16th November, 2015
G.S.R. (E). 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) 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 23rd November, 2015
- 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]
(Theodore Tigga)
Under Secretary to the Government of India
Note.- The principal rules were published vide
notification number 39/1995-Customs (N.T.), dated 26th May, 1995, in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-Section (i), vide number G.S.R.
441 (E), dated the 26th May, 1995, and was last amended by
notification number
20/2015-Custom (N.T.), dated the 10th February, 2015 vide number G.S.R. 81 (E),
dated the 10th February, 2015.
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