Rule 2. Definition

Official text

Rule 2. Definition. — In these rules, unless the context otherwise requires, -

(a) "drawback", in relation to any goods exported out of India,means the refund of duty or tax or cess as referred to in the Customs Tariff Act,1975(51 of 1975) and paid on importation of such goods in terms of section 74 of Customs Act;"

(b) "export", with its grammatical variations and cognate expressions means taking out of India to a place outside India and includes loading of provisions or store or equipment for use on board a vessel or aircraft proceeding to a foreign port or airport.