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<h1>India Amends Customs Rules: Cotton Yarn Excluded from Duty Drawback Under Rules 3, 6, and 7</h1> The Government of India has issued Notification No. 33/2010-Customs (N.T.) amending the Customs, Central Excise Duties, and Service Tax Drawback Rules, 1995. Effective from the date of publication, the amendment disallows drawback on cotton yarn by modifying specific headings in rules 3, 6, and 7 to include headings 5205, 5206, and 5207. These changes are made under the authority of the Customs Act, 1962, the Central Excise Act, 1944, and the Finance Act, 1994. The amendment aims to refine the scope of items eligible for duty drawback, specifically excluding cotton yarn.