Drawback Rules amendment restricts drawback eligibility to specific tariff headings, limiting claims to certain cereals including wheat. The notification amends the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 by substituting, in rule 3(1) second proviso clause (v), rule 6(4) and rule 7(5), the prior list of tariff headings with the words 'falling within heading 1006 or on wheat falling within heading 1001,' thereby narrowing the tariff headings to which drawback applies.