Customs drawback rules set the short title, all-India extent, and commencement for drawback administration. The Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 were made to govern drawback-related matters, extended to the whole of India, and came into force on 26 May 1995. Rule 1 stated the short title and commencement of the rules and is later recorded as repealed by the Customs and Central Excise Duties Drawback Rules, 2017.