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        Case ID :
        Customs

        Amends the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 - 129/2008 - Customs - Non Tariff

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        Drawback rule scope narrowed to specific tariff headings, excluding prior chapter-based reference in notifications Substitutes the phrase 'falling within Chapter 72 or heading 1006 or 2523' with 'falling within heading 1006 or 2523' in rule 3(1) second proviso clause (v), rule 6(4) and rule 7(5) of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, thereby restricting drawback scope to the specified headings.
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Drawback rule scope narrowed to specific tariff headings, excluding prior chapter-based reference in notifications

                            Substitutes the phrase "falling within Chapter 72 or heading 1006 or 2523" with "falling within heading 1006 or 2523" in rule 3(1) second proviso clause (v), rule 6(4) and rule 7(5) of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, thereby restricting drawback scope to the specified headings.


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