Repeal and saving provisions preserve pre-existing drawback determinations and provide transitional rules for pending claims and applications. Rule 18 repeals the 1971 Drawback Rules from commencement while preserving transitional mechanisms: pending applications for determination or revision of drawback for goods exported before commencement are to be disposed of under the 1971 Rules; pending claims for payment for such goods are to be disposed of under the new rules; specified late-filing relief for earlier claims is allowed subject to prescribed form and conditions; and drawback amounts or rates fixed under the 1971 Rules continue as deemed rates under the new rules until changed by the Central Government.