CUS NTF NO. 19/2003 (NT) DATE 03/03/2003
Amendments in the Customs and Central Excise Duties Drawback Rules,
1995
G.S.R.185(E):- In exercise of the powers conferred by sub-section (2) of section 75
of the Customs Act, 1962 (52 of 1962), and section 37 of the Central Excise
Act, 1944 (1 of 1944), the Central Government hereby makes the following rules
further to amend the
Customs and Central Excise Duties Drawback Rules, 1995, namely:-
1. Short title and commencement - (1) These rules may be called the
Customs and Central Excise Duties Drawback (Amendment) Rules, 2003.
2. They shall come into force on the date of their publication in the Official
Gazette.
2. In the Customs and Central Excise Duties Drawback Rules, 1995,
-
(a) in rule 2, for clause (c), the following clause shall be substituted,
namely:-
.
‘(c) “export”, with its grammatical variations and cognate expressions, means taking
out of India to a place outside India or taking out from a place in Domestic Tariff
Area (DTA) to a special economic zone and includes loading of provisions or store
or equipment for use on board a vessel or aircraft proceeding to a foreign
port;’
(b) in rule 16A, in sub-rule (1),-
(i) for the words , figures and brackets, “the Foreign Exchange
Regulation Act, 1973 (46 of 1973)”, the words, figures and brackets, “the
Foreign Exchange Management Act, 1999 (42 of 1999)”, shall be
substituted;
(ii) the following proviso shall be inserted at the end, namely:-
“Provided that the time-limit referred to in this sub-rule shall not be applicable
to the goods exported from the Domestic Tariff Area to a special economic zone.”
-Sd-
(S.S. RENJHEN)
Joint Secretary to the Government of India
F.No. 602/2/2002-DBK
Note: The Customs and Central Excise Duties Drawback Rules, 1995, were
notified vide Customs notification
No.37/95-Cus.(NT) dated 26th May, 1995 which
was published in the Gazette of India (Extraordinary), vide GSR No.441(E) dated
the 26th May, 1995 and was last amended by Customs notification
No.29/99-Cus.(NT) dated 11th May, 1999, published in the Gazette of India (Extraordinary), vide GSR No.334(E) dated the 11th May, 1999.
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