Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 › Customs, Central Excise Duties and Service Tax Drawback Rules, 1995.
Rule 4. Revison of Rates
Customs, Central Excise Duties and Service Tax Drawback Rules, 1995
Official text
Rule 4. Revision of rates. — The Central Government may revise amount or rates determined under rule 3.
Judgments on Rule 4
- Voith Hydro Private Limited vs -Patna(Prev) — CESTAT, 3 Nov 2025. A drawback claim on re-export of imported goods must be filed within the maximum twelve-month period prescribed by Rule 5(1) of the Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995, and once that…