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Drawback exclusion for specified tariff headings prevents determination of drawback rates for the listed goods under the Drawback Rules. The amendment adds prohibitory clauses to the Drawback Rules so that no amount or rate of drawback shall be determined in respect of goods falling within Chapter 72 or the specified tariff headings of the First Schedule to the Customs Tariff Act; these changes are incorporated into rules 3, 6 and 7 and take effect on publication in the Official Gazette.
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Provisions expressly mentioned in the judgment/order text.
Drawback exclusion for specified tariff headings prevents determination of drawback rates for the listed goods under the Drawback Rules.
The amendment adds prohibitory clauses to the Drawback Rules so that no amount or rate of drawback shall be determined in respect of goods falling within Chapter 72 or the specified tariff headings of the First Schedule to the Customs Tariff Act; these changes are incorporated into rules 3, 6 and 7 and take effect on publication in the Official Gazette.
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