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of <h1>Amendment to Drawback Rules Adds Clause for Shipments Over Rs. 10,000 Under Rule 7A</h1> The Customs and Central Excise Duties Drawback (Amendment) Rules, 1990, were enacted by the Central Government under the powers granted by section 75 of the Customs Act, 1962, and section 37 of the Central Excises and Salt Act, 1944. These rules amend the Customs and Central Excise Duties Drawback Rules, 1971. Specifically, in rule 7A, the amendment adds the clause 'except where the amount of drawback per shipment exceeds rupees ten thousand' after the phrase 'value thereof.' The amendment takes effect upon its publication in the Official Gazette.
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