(2)The Central Government may make rules for the purpose of carrying out the provisions of sub-section (1) and, in particular, such rules may provide-(a)[ for the payment of drawback equal to the amount of duty actually paid on the imported materials used in the manufacture or processing of the goods or carrying out any operation on the goods or as is specified in the rules as the average amount of duty paid on the materials of that class or description used in the manufacture or processing of export goods or carrying out any operation on export goods of that class or description either by manufacturers generally or by persons processing or carrying on any operation generally or by any particular manufacturer or particular person carrying on any process or other operation, and interest, if any, payable thereon;] [ Substituted by Act 22 of 1995, Section 61 (w.e.f. 26.5.1995).](aa)[ for specifying the goods in respect of which no drawback shall be allowed; [ Inserted by Act 49 of 1991, Section 120 (w.r.e.f. 1-4-1991). ](ab)for specifying the procedure for recovery or adjustment of the amount of any drawback which had been allowed under sub-section (1) [or interest chargeable thereon];](b)for the production of such certificates, documents and other evidence in support of each claim of drawback as may be necessary;(c)for requiring the [manufacturer or the person carrying on any process or other operation] [ Substituted by Act 22 of 1995, Section 61, for certain words (w.e.f. 26-5-1995).] to give access to every part of his manufactory to any officer of customs specially authorised in this behalf by the [Assistant Commissioner of Customs or Deputy Commissioner of Customs] [[ Substituted by Act 27 of 1999, Section 100, for " Assistant Commissioner of Customs" w.e.f. 11-5-1999). Earlier, these words were substituted by Act 22 of 1995, Section 50 (w.e.f.
