Drawback rate reduction alters the notified rate for export drawback under Customs and Central Excise Drawback Rules. Amendment reduces the notified drawback rate by substituting the previously specified percentage with a lower percentage in Rule 8(1) of the Customs and Central Excise Duties Drawback Rules, 1995, enacted by the Customs and Central Excise Duties Drawback (Second Amendment) Rules, 1996, effective the day after notification under powers conferred by the Customs Act and the Central Excise Act.
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Provisions expressly mentioned in the judgment/order text.
Drawback rate reduction alters the notified rate for export drawback under Customs and Central Excise Drawback Rules.
Amendment reduces the notified drawback rate by substituting the previously specified percentage with a lower percentage in Rule 8(1) of the Customs and Central Excise Duties Drawback Rules, 1995, enacted by the Customs and Central Excise Duties Drawback (Second Amendment) Rules, 1996, effective the day after notification under powers conferred by the Customs Act and the Central Excise Act.
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