Amend the Customs and Central Excise Duties Drawback Rules, 1995
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
3rd March, 2003.
Notification No. 19/2003-Customs(N.T.)
In exercise of the powers conferred by sub-section (2) of section 75 of the Customs Act, 1962 (52 of 1962), and section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Customs and Central Excise Duties Drawback Rules, 1995, namely:-
Short title and commencement –
(1) These rules may be called the Customs and Central Excise Duties Drawback (Amendment) Rules, 2003.Online GST Certification Course by TaxGuru & MSME- Click here to Join
(2) They shall come into force on the date of their publication in the Official Gazette
2. In the Customs and Central Excise Duties Drawback Rules, 1995, –
(a) in rule 2, for clause (c), the following clause shall be substituted, namely:-.
‘(c) “export“, with its grammatical variations and cognate expressions, means taking out of India to a place outside India or taking out from a place in Domestic Tariff Area (DTA) to a special economic zone and includes loading of provisions or store or equipment for use on board a vessel or aircraft proceeding to a foreign port;’
(b) in rule 16A, in sub-rule (1),-
(i) for the words , figures and brackets, “the Foreign Exchange Regulation Act, 1973 (46 of 1973)”, the words, figures and brackets, “the Foreign Exchange Management Act, 1999 (42 of 1999)”, shall be substituted;
(ii) the following proviso shall be inserted at the end, namely:-
“Provided that the time-limit referred to in this sub-rule shall not be applicable to the goods exported from the Domestic Tariff Area to a special economic zone.”
Joint Secretary to the Government of India
Note: The Customs and Central Excise Duties Drawback Rules, 1995, were notified vide Customs notification No.37/95-Cus.(NT) dated 26th May, 1995 which was published in the Gazette of India (Extraordinary), vide GSR No.441(E) dated the 26th May, 1995 and was last amended by Customs notification No. 29/99-Cus.(NT) dated 11th May, 1999, published in the Gazette of India (Extraordinary), vide GSR No.334(E) dated the 11th May, 1999.