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of <h1>Amendments to Customs and Central Excise Rules: Rule 13 Updated, New Sub-rule on Drawback Claims Added</h1> The Central Government has issued amendments to the Customs and Central Excise Duties Drawback Rules, 1995, under the authority of section 75 of the Customs Act, 1962, and section 37 of the Central Excises and Salt Act, 1944. These amendments involve changes to rule 13, specifically omitting the requirement for submissions 'in triplicate' in sub-rule (2). Additionally, a new sub-rule (7) has been introduced, allowing manufacturers or exporters to file a claim for the determination of the drawback rate within three months of receiving communication regarding the determination under rule 6 or rule 7.
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