TaxTMI 
TaxTMI 
Amendment of Notification No. 36 of 1995 relating to Customs and Central Excise Duties Drawback Rules, 1995 for amending the rules
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....e said rules), namely:- 1. (1) These rules may be called the Customs, Central Excise Duties and Service Tax Drawback (Amendment) Rules, 2006. (2) Save as expressly provided otherwise, these rules shall come into force on the date of their publication in the Official Gazette. 2. In the preamble to the said rules for the words, figures and brackets, "and section 37 of the Central Excise Act, 1944 (1of 1944)", the sign, words, figures and brackets, ", section 37 of the Central Excise Act, 1944 (1of 1944) and section 93A read with section 94 of the Finance Act, 1994 (32 of 1994)" shall be substituted. 3. In the said rules,- (1) in sub-rule (1) of rule 1 for the words and figures "Customs and Central Excise Duties Drawback Rules, 1995", the....
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....reunder, or of the Central Excise Act, 1944 ( 1 of 1944) and the rules made thereunder, or of the Finance Act, 1994 ( 32 of 1994) and the rules made thereunder, the drawback admissible on the said goods shall be reduced taking into account the lesser duty or tax paid or the rebate, refund or credit obtained:"; (iv) for the clause (ii) of the second proviso the following clause shall be substituted, namely :- "(ii) if the said goods are produced or manufactured, using imported materials or excisable materials or taxable services in respect of which duties or taxes have not been paid; or"; (b) In sub-rule (2), after clause (e), the following clause shall be inserted, namely :- "(ea) the average amount of tax paid on taxable services which....
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....nd shall be deemed to have been substituted with effect from 1st day of April, 2003; (ii) for the words, "duties paid on the materials or components", the words "duties or taxes paid on the materials or components or input services" shall be substituted ; (iii) for the words, "in which the materials or components are used in the production or manufacture of goods and the duties paid on such materials or components", the words, " in which the materials or components or input services are used in the production or manufacture of goods and the duties or taxes paid on such materials or components or input services" shall be substituted ; (b) In sub-rule (3), for the word "exporter", the words "manufacturer or exporter" shall be substituted ....