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

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....962 (52 of 1962) and section 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 int....

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.... (a), after the words "bill of export", at both places where they occur, the words 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 ....