Rule Introduction. Introduction

Official text

Customs, Central Excise Duties and Service Tax Drawback Rules, 1995. M.F. (D.R.) Notification No. 37/95-Cus. (N.T.), dated 26-5-1995 as amended up to date 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, namely:-