The Customs and Central Excise Duties Drawback (Amendment) Rules, 2026.

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....tion 37 of the Central Excise Act, 1944 (11 of 1944), the Central Government hereby makes the following rules to amend the Customs and Central Excise Duties Drawback Rules, 2017, namely: - 1. Short, title and commencement. - 1. (1) These rules may be called the Customs and Central Excise Duties Drawback (Amendment) Rules, 2026.     (2) They shall come into force on the 15th day of Jan....

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....s and figures "or entry made under section 84 of the Customs Act, 1962, for exports by post" shall be inserted; (iii) in sub-rule (2), after the words "bill of export", the words and figures "or entry made under section 84 of the Customs Act, 1962, for exports by post" shall be inserted; (d) in rule 14,- (i) in the heading, for the words "by post", the words and figures "exports under rule 1....