Drawback on exports made before 2.4.95- Conversion of Free Shipping Bill into Drawback Shipping Bill allowed

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.... Drawback for the exports made before 2.5.95 in terms of Advance Licence issued on or after 1.4.95 Under Customs Notification 79/95-Cus and 80/95 - Cus both dated 31.3.95. In the Import and Export Policy 1992-97, w.e.f. 1/4/1995, an addl. duty of Customs (C.V.D.) was imposed on all imports made under the DEEC Scheme in terms of para 47 of the Policy. Therefore, for all imports made under DEEC S....

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....June, 1995 amending drawback rules w.e.f. 16.6.1995. 3. A doubt has been raised by some Commissioners of Customs that where the export has already been made prior to 1.4.95 and corresponding Quantity based Advance Licence/ Value Based Advance Licence is issued on or after 1.4.95, whether the rate announced under Drawback-PN-4/95 dated 2.5.95 will be applicable on such exports because rate annou....

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....rtment of Revenue No. Drawback PN - 5/95, dated 15th June, 1995, shall apply in respect of the exports made before 2nd May, 1995, if such exports were made in discharge of export obligations either in terms of Notification No. 79/95-Cus. dated 31st March, 1995, 1995, or in terms of Notification No. 80/95- Cus. dated the 31st March, 1995. 5. The Central Government has also granted a general rela....