Skip to main content
India's Trade & Customs Knowledge Base
Live on PostgreSQL About• Contact• Sign in Subscribe
EK EXIMKEY
Export · Import · Customs · DGFT Intelligence
Notification

CUS NTF NO. 109/2014 (NT) DATE 17/11/2014

Document type
Notification
Reference no.
OO
Dated
Category
Non-Tariff

Makes amendment to Rule 7 of The Customs, Central Excise Duties and Service Tax Drawback Rules 1995


CUS NTF NO. 109/2014 (NT) DATE 17/11/2014

Makes amendment to Rule 7 of The Customs, Central Excise Duties and Service Tax Drawback Rules 1995

G.S.R. 813 (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, 1994 (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 (Amendment) Rules, 2014.

(2) They shall come into force on 22nd November, 2014.

2. In the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, in rule 7, in sub-rule (1), for the words “he may within three months”, the words “he may, except where a claim for drawback under rule 3 or rule 4 has been made, within three months” shall be substituted.

[F. No. 609/107/2014-DBK]

(Sanjay Kumar)
Under Secretary to the Government of India


Note.- The principal rules were published vide number G.S.R.441 (E), dated the 26th May, 1995 and last amended by notification number 97/2013-Custom (N.T.), dated the 14th September, 2013 vide number G.S.R 631 (E), dated the 14th September, 2013.

Related Content

48,405
HS Codes covered
Section to 8-digit product level
37,765
Regulatory documents
DGFT, Customs, Excise, RBI & GST
152,183
Import duty lines
Tariff lines with effective rates
20,499
SION norms
Standard input–output norms