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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Finance Act 1995 Amends Customs Act Section 75: Expands Drawback Scope, Revises Terms, Introduces Interest on Claims.</h1> The amendment to Section 75 of the Customs Act, as outlined in the Finance Act, 1995, broadens the scope to include goods manufactured, processed, or subjected to any operation in India. It revises the terms for payment of drawback, specifying that it should equal the duty paid on imported materials used in manufacturing, processing, or other operations. It also introduces provisions for interest on drawbacks, clarifies the roles of manufacturers and processors, and establishes rules for filing drawback claims. Additionally, it grants the authority to implement rules for retrospective drawback payments aligned with changes in duty rates on export goods inputs.
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