Customs, Central Excise Duties and Service Tax Drawback (Amendment) Rules, 2015- Notified

Noti­fi­ca­tion No.  20/2015- Cus­toms (N.T)

New Del­hi, the 10th Feb­ru­ary, 2015

G.S.R. 81 (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 (Amend­ment) Rules, 2015.

      (2)  They shall come into force on 13th Feb­ru­ary, 2015.

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), the words and fig­ures “on any of the goods falling with­in head­ing 1006 or”, shall be omitted;

(ii)   in rule 6, in sub-rule (4), the words and fig­ures “any of the goods falling with­in head­ing 1006 or on”, shall be omitted;

(iii)  in rule 7, in sub-rule (5), the words and fig­ures “any of the goods falling with­in head­ing 1006 or on”, shall be omitted.

[F. No. 609/107/2014-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 26th May, 1995, and was last amend­ed by noti­fi­ca­tion num­ber 109/2014-Cus­tom (N.T.), dat­ed the 17th Novem­ber, 2014 vide num­ber G.S.R 813 (E), dat­ed the 17th Novem­ber, 2014.