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

[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. 09/2011-Customs (N.T.)

New Delhi, the 10th February, 2011

G.S.R.  80 (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 the  second proviso, in clause (v), for  the words and figures “ falling within  heading 1006,  2523, 5205, 5206 or 5207”,  the words and figures “falling within heading 0401, 0402, 0403, 0404, 0405, 0406, 1006, 2523, 3501, 5205, 5206 or 5207 ” shall be substituted. ;

(ii)  in rule 6, in sub-rule (4),  for  the words and figures “ falling within heading 1006,  2523, 5205, 5206 or 5207”,  the words and figures “falling within heading 0401, 0402, 0403, 0404, 0405, 0406, 1006, 2523, 3501, 5205, 5206 or 5207” shall be substituted. ;

(iii) in rule 7, in sub-rule (5),  for  the words and figures “ falling within  heading 1006,  2523, 5205, 5206 or 5207”,  the words and figures “falling within heading 0401, 0402, 0403, 0404, 0405, 0406, 1006, 2523, 3501, 5205, 5206 or 5207” shall be substituted.

F. No. 609/25/2011-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 26th May, 1995, and was last amended by notification number  49/2010-Customs (N.T.), dated the 17th June, 2010 vide number G.S.R. 520 (E), dated the 17th June, 2010.

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