GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

Notification No. 97/2013- Customs (N.T)

New Delhi, the 14^th September, 2013

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, 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 21^st September, 2013.
   
   
2. In the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995,-
   
   
   1. 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;
      
      
   2. 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;
      
      
   3. 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

(SANJAY KUMAR)
Under Secretary to the Government of India

Note.- The principal rules were published in the Gazette of India, Extraordinary, Part II, Sub-Section (i), vide number G.S.R.441 (E), dated the 26^th May, 1995, and was last amended by notification number 69/2011-Custom (N.T.), dated the 22^nd September, 2011 vide number G.S.R 713 (E), dated the 22^nd September, 2011.