(3)[ The Central Government may make rules for the purpose of carrying out the provisions of this section and, in particular, such rules may-(a)provide for the manner in which the identity of goods imported in different consignments which are ordinarily stored together in bulk, may be established;(b)specify the goods which shall be deemed to be not capable of being easily identified; and(c)provide for the manner and the time within which a claim for payment of drawback is to be filed.]
