Drawback rules expanded to include additional tariff headings, altering eligibility under specified procedural provisions in the rules. The amendment substitutes the prior limited list of tariff headings with an expanded list-adding multiple dairy, agricultural and an additional chemical heading-within the second proviso to rule 3(1) clause (v), sub rule (4) of rule 6 and sub rule (5) of rule 7 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995; the rules take effect on publication in the Official Gazette.
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Provisions expressly mentioned in the judgment/order text.
Drawback rules expanded to include additional tariff headings, altering eligibility under specified procedural provisions in the rules.
The amendment substitutes the prior limited list of tariff headings with an expanded list-adding multiple dairy, agricultural and an additional chemical heading-within the second proviso to rule 3(1) clause (v), sub rule (4) of rule 6 and sub rule (5) of rule 7 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995; the rules take effect on publication in the Official Gazette.
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