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of <h1>Changes to Customs & Excise Drawback Rules: New Export Definition & Updated Forex References in Rule 16A</h1> The Central Government has amended the Customs and Central Excise Duties Drawback Rules, 1995, effective from the date of publication in the Official Gazette. The amendment redefines 'export' to include taking goods out of India or from a Domestic Tariff Area to a special economic zone, and loading provisions for vessels or aircraft heading to foreign ports. Additionally, references to the Foreign Exchange Regulation Act, 1973, are updated to the Foreign Exchange Management Act, 1999, in rule 16A. A new proviso exempts goods exported from the Domestic Tariff Area to a special economic zone from the time-limit specified in sub-rule (1).
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