CUS NTF NO. 57/2017 (NT) DATE 29/06/2017
- Document type
- Notification
- Reference no.
- PP
- Dated
- Category
- Non-Tariff
Regarding amendment in Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995
Regarding amendment in Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995
1. (1) These rules may be called the Re-export of Imported Goods (Drawback of Customs Duties) Amendment Rules, 2017.
(2) They shall come into force on 1st July, 2017.
2. In the Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995,-
(a) in rule 2, for clause (a), the following clause shall be substituted, namely:-
„(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 the Customs Act;?;
(b) in rule 5, in sub-rule (1), in the proviso, the words “or Principal Commissioner or Commissioner of Customs and Central Excise” wherever they occur shall be omitted.
[F. No. 609/53/2017-DBK]
(Anand Kumar Jha)
Under Secretary to the Government of India