Drawback amendment updates eligible inputs by substituting Schedule entry to list specific goods for drawback. Amendment rules, titled the Customs and Central Excise Duties Drawback (Amendment) Rules, 1990, take effect on publication and substitute the Schedule entry at Serial No. 15 in the Drawback Rules, 1971 with a new entry listing essential oils, castor oil, hydrogenated castor oil, perfumery materials, aggarbatties, and toilets, polishing and cleaning preparations as the goods covered by that serial number.
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 amendment updates eligible inputs by substituting Schedule entry to list specific goods for drawback.
Amendment rules, titled the Customs and Central Excise Duties Drawback (Amendment) Rules, 1990, take effect on publication and substitute the Schedule entry at Serial No. 15 in the Drawback Rules, 1971 with a new entry listing essential oils, castor oil, hydrogenated castor oil, perfumery materials, aggarbatties, and toilets, polishing and cleaning preparations as the goods covered by that serial number.
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