Customs, Central Excise Duties and Service Tax Drawback Rules, 1995
Superseded. This instrument has been replaced; it is kept for reference.
The full text of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 in order: 21 rules in 1 chapter, each with the notifications, circulars and judgments that apply to it, and a plain-English explanation.
Customs, Central Excise Duties and Service Tax Drawback Rules, 1995.
- Introduction — Introduction
- 1 — Short title, extent and commencement
- 2 — Definitions
- 3 — Drawback
- 4 — Revison of Rates
- 5 — Determination of date from which the amount or rate of drawback is to come into force and the effective date for application of amount or rate of drawback
- 6 — Cases where amount or rate of drawback has not been ddetermined
- 7 — Cases where amount or rate of drawback determined is low
- 8 — Cases where no amount or rate of drawaback is to be determined
- 8A — Upper Limit of Drawback money or rate
- 9 — Power to require submission of information and documents
- 10 — Access to manufactory
- 11 — Procedure for claiming drawback on goods exported by post
- 12 — Statement/Declaration to be made on exports other than by Post
- 13 — Manner and time for claiming drawback on goods exported other than by post
- 14 — Payment of drawback and interest
- 15 — Supplementary claim
- 16 — Repayment of erroneous or excess payment of drawback and interest
- 16A — Recovery of amount of Drawback where export proceeds not realised
- 17 — Power to relax
- 18 — Repeal and saving