Amendment of Act 52 of 1962

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....d, namely:- "Provided that no drawback shall be allowed under this sub-section in respect of any of the aforesaid goods which the Central Government may, by rules made under sub-section (2), specify, if the export value of such goods or class of goods is less than the value of the imported materials used in the manufacture of such goods or class of goods, or is not more than such percenta....

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.... "(aa) for specifying the goods in respect of which no drawback shall be allowed; (ab) for specifying the procedure for recovery or adjustment of the amount of any drawback which had been allowed under sub-section (1);"; (2) in section 113, after clause (i), the following clause shall be inserted, namely:- "(ii) any goods entered for exportation under claim for ....