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[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. 109/20 15-CUSTOMS (N. T.)
New Delhi, the 16
th
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. (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 23
rd
November, 2015
1. 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 26
th
May, 1995, 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 20/2015-Custom (N.T.), dated the 10
th
February, 2015 vide number G.S.R. 81 (E),
dated the 10
th
February, 2015.
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