The Customs, Central Excise and Service Tax Drawback Rules, 1995 have also been amended vide Notification No. 109/2015-Customs (N.T.) dated. 16.11.2015 effective from 23.11.2015. The first of these amendments enables exporters of wheat to function under the brand rate mechanism. The second change relates to payment of provisional drawback in certain cases of export under claim for brand rate. Presently, after export, a complete application for determination of brand under rule 7 of these Rules has to be filed at the Central Excise office to enable issuance of provisional drawback letter. The sub-rule (3) of Rule 7 has been amended so that Central Government may specify an amount for payment as provisional drawback by proper officer of Customs.
[TO BE PUBLISHED IN THE GAZETTE OF INDIA,EXTRAORDINARY, PART-II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 109/2015-CUSTOMS (N. T.)
New Delhi, the Dated- 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.
