Section 2(c) in The Customs and Central Excise Duties Drawback Rules, 1995
(c)[ "export", with its grammatical variations and cognate expressions, means taking out of India to a place outside India or taking out from a place in Domestic Tariff Area (DTA) to a special economic zone and includes loading of provisions or store or equipment for use on board a vessel or aircraft proceeding to a foreign port;] [Substituted by Notification No. G.S.R. 185(E) dated 3.3.2003 (w.e.f. 26.5.1995)]
