Amends Customs, Central Excise Duties and Service Tax Drawback Rules, 1995

Notification No. 69 / 2011 – Customs (N.T.), Date  22^nd September, 2011

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.      (1)    These rules may be called the Customs, Central Excise Duties and Service Tax Drawback (Amendment) Rules, 2011.

         (2)    They shall come into force on the date of their publication in the Official Gazette.

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, 2523, 3501, 5205, 5206 or 5207”,  the words and figures “falling within heading 0401, 0402, 0403, 0404, 0405, 0406, 1006 or 3501 ” 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, 2523, 3501, 5205, 5206 or 5207”,  the words and figures “falling within heading 0401, 0402, 0403, 0404, 0405, 0406, 1006 or 3501 ” 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, 2523, 3501, 5205, 5206 or 5207”,  the words and figures “falling within heading 0401, 0402, 0403, 0404, 0405, 0406, 1006 or 3501 ” shall be substituted; 

                    (iv) in rule 13,  in sub-rule (4), for the words ”two months”, the words “one month” shall be substituted.         

F. No. 609/81/2011-DBK

(RAJESH KUMAR AGARWAL)

Under Secretary to the Government of India  

Note.-    The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.441(E), dated the 26^th May, 1995, and was last amended by notification number  30/2011-Customs (N.T.), dated the 11^th April, 2011vide number G.S.R. 312(E), dated the 11^th April, 2011.

Related posts:

1. Custom Duty- Amends the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995
2. Customs Notification No 33/2010 (NT) amending the Customs, Central Excise duties and Service Tax Drawback Rules, 1995 so as to disallow drawback on cotton yarn
3. Section 75 of the Custom Act, 1962 Amends Customs, Central Excise Duties and Service Tax Drawback Rules, 1995
4. Customs Circular No 13/2010, Regarding Amendment of the Customs, Central Excise & Service Tax Drawback Rules, 1995 and the Re-Export of Imported Goods (Drawback of Customs Duties) Rules, 1995
5. Amendment of the Customs, Central Excise & Service Tax Drawback Rules, 1995 and the Re-Export of Imported Goods (Drawback of Customs Duties) Rules, 1995