WHAT IS GST?
GST i.e.Goods and Service Tax is a unified tax that replaces several indirect taxesleviedby the Central Government and the State Government(s)....
Read more[TO BE PUBLISHED IN THE GAZETTE OF INDIA,EXTRAORDINARY, PART-II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 109/2015-CUSTOMS (N. T.)
New Delhi, the 16th November, 2015
G.S.R.(E). 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 further to amend the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, namely:-
1. (1) These rules may be called the Customs, Central Excise Duties and Service Tax Drawback (Second Amendment) Rules, 2015.
(2) They shall come into force on 23rd November, 2015
1. In the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995,-
(i) in rule 3, in sub-rule (1), in the second proviso, clause (v) shall be omitted;
(ii) in rule 6, sub-rule (4) shall be omitted;
(iii) in rule 7, -
(a) in sub-rule (3), -
(A) for the words “Where the manufacturer or exporter desires that he may be granted drawback provisionally”, the words “Provisional drawback amount, as may be specified by the Central Government, shall be paid by the proper officer of Customs and where the manufacturer or exporter desires that he may be granted further drawback provisionallyshall be substituted,
(B) for the words applications made under that rule and the grant of provisional drawback”, the words “applications made under that rule along with details of provisional drawback already paid and the grant of further provisional drawbackshall be substituted;
(b) sub-rule (5) shall be omitted.
[F. No. 609/94/2015-DBK]
(Theodore Tigga)
Under Secretary to the Government of India
Note.- The principal rules were published vide notification number 39/1995-Customs (N.T.), dated 26th May, 1995, in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i), vide number G.S.R. 441 (E), dated the 26th May, 1995, and was last amended by notification number 20/2015-Custom (N.T.), dated the 10th February, 2015 vide number G.S.R. 81 (E), dated the 10th February, 2015.
