Drawback Rule Amendment removes a commodity-specific reference to heading 1006, changing drawback wording and eligibility from Feb 13. The Customs, Central Excise Duties and Service Tax Drawback (Amendment) Rules, 2015 omit the words 'any of the goods falling within heading 1006 or' from the second proviso to rule 3(1) (clause (v)), sub-rule (4) of rule 6, and sub-rule (5) of rule 7 of the Drawback Rules, 1995, revising the textual exclusions that previously referenced tariff heading 1006; the amendment comes into force on 13th February, 2015.
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Provisions expressly mentioned in the judgment/order text.
Drawback Rule Amendment removes a commodity-specific reference to heading 1006, changing drawback wording and eligibility from Feb 13.
The Customs, Central Excise Duties and Service Tax Drawback (Amendment) Rules, 2015 omit the words "any of the goods falling within heading 1006 or" from the second proviso to rule 3(1) (clause (v)), sub-rule (4) of rule 6, and sub-rule (5) of rule 7 of the Drawback Rules, 1995, revising the textual exclusions that previously referenced tariff heading 1006; the amendment comes into force on 13th February, 2015.
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