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of <h1>Rule 18 Repeals 1971 Drawback Rules; Pre-1995 Exports Handled Under Old Rules Until June 1997 Deadline</h1> Rule 18 of the Customs, Central Excise Duties, and Service Tax Drawback Rules, 1995, repeals the 1971 Drawback Rules, ceasing their operation. However, applications or claims related to goods exported before the commencement of the 1995 Rules are to be handled per the 1971 Rules if unresolved before the new rules took effect. Exporters can file claims for goods exported before the 1996 amendment by June 30, 1997, using specified documentation. Drawback amounts or rates determined under the 1971 Rules remain valid under the new rules until changed by the Central Government.
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