Amendment of Notification No. 36 of 1995 relating to Customs and Central Excise Duties Drawback Rules, 1995 for amending the rules

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....1995(hereinafter referred to as the 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 su....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....le services as input services, on some of which only the  duty or   tax chargeable thereon has been paid and not on the rest, or only a part of the duty or  tax chargeable has been paid; or the   duty or tax paid  has been rebated or  refunded in whole or in part or  given as credit, under any of the  provisions of the  Customs Act, 1962 (52 of 1962) and the rules made thereunder, 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, &n....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....be deemed to have been substituted with effect from 1^st day of April, 2003; (b)  in sub-rule (2),- (i) in clause (a), for the words " an exporter",     the words "a manufacturer or exporter" shall be substituted and shall be deemed to have been substituted with effect from 1^st day of April, 2003; (ii) in clause (b), for the words "manufacturer exporter" wherever they occur, the word "manufacturer" shall be substituted and shall be deemed to have been substituted with effect from 1^st day of April, 2003; (6)  in rule 7,- (a) in sub-rule (1),- (i) for the words "manufacturer exporter" wherever they occur, the word "manufacturer" shall be substituted and shall be deemed to have been substituted....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and  materials  and the service tax paid on the input services used in the manufacture of the export goods on which drawback is being claimed, no separate claim for rebate of duty or service tax under the Central Excise Rules, 2002 or any other law has been or will be made to the Central Excise authorities :" (9) In rule 13,- (i) In  sub-rule (2), in clause (iii) for  the  letters, figure and  word  "AR-4 Form"  the letters and figure "ARE-1" shall be  substituted; (ii)  after sub-rule (4), the following sub-rule shall be added, namely:- "(5) Subject to the provisions of sub-rules (2), (3) and  (4), where the exporter has exported the goods under electronic sh....