Amends the Customs, Central Excise duties and Service Tax Drawback Rules, 1995 so as to disallow drawback on cotton yarn - 33/2010 - Customs - Non Tariff
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Drawback restriction: cotton yarn excluded from drawback eligibility by adding textile yarn headings to exclusion list. Amendment expands the drawback exclusion by substituting 'falling within heading 1006 or 2523' with 'falling within heading 1006, 2523, 5205, 5206 or 5207' in rule 3(1) second proviso clause (v), rule 6(4) and rule 7(5), thereby excluding cotton yarn classified under the added headings from drawback.
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 restriction: cotton yarn excluded from drawback eligibility by adding textile yarn headings to exclusion list.
Amendment expands the drawback exclusion by substituting "falling within heading 1006 or 2523" with "falling within heading 1006, 2523, 5205, 5206 or 5207" in rule 3(1) second proviso clause (v), rule 6(4) and rule 7(5), thereby excluding cotton yarn classified under the added headings from drawback.
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