Customs and Central Excise Duties Drawback (Amendment) Rules, 1986

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....d section 37 of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Customs and Central Excise Duties Drawback Rules, 1971, namely:- 1. (1) These rules may be called the Customs and Central Excise Duties Drawback (Amendment) Rules, 1986. (2) They shall come into force on the 1st day of June, 1986. 2. In rule 6 of....

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....he said goods", the words "at any time before the date of export of the said goods", shall be substituted; (b) in the proviso, - (i) for the words "within the aforesaid period of one hundred and twenty days", the words "within the aforesaid time" shall be substituted; (ii) for the words "sixty days", the words "thirty days from the date of export of the said goods" shall be substituted. ....

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.... the Customs and Central Excise Duties Drawback (Amendment) Rules, 1986, and has not filed any application for the determination of the amount or rate of drawback on such goods before the date of such commencement, such manufacturer or exporter may make his application within the period prescribed for such application before such commencement or within a period of sixty days from the date of such ....