months; (iii) the Assistant Commissioner of Customs or Deputy Commissioner or Principal Commissioner of Customs or Commissioner of Customs, as the case ... Customs or Commissioner of Customs, as the case may be; or (b) direct the Principal Commissioner of Customs or Commissioner of Customs, as the case
Excise Duties and Service Tax Drawback Rules, 1995
3. Drawback.
(1) Subject to the provisions of - (a) the Customs ... rules made thereunder; and] (c) these rules,a drawback may be allowed on the export of goods at such amount, or at such rates
Customs or Commissioner of Customs, as the case may be; or (b) direct the Principal Commissioner of Customs or the Commissioner of Customs ... that rule along with details of provisional drawback already drawback paid and the grant of further provisional drawback] [Substituted by Notification No. 860(E), dated
Drawback Rules, 1995
6. Cases where amount or rate of drawback has not been determined.
(1) [(a) Where no amount or rate of drawback ... Customs and Central Excise or the Commissioner of Customs and Central Excise, as the case may be] [Substituted words "Commissioner of Customs" by Notification
Section 5 in The Re-Export of Imported Goods (Drawback of Customs Duties) Rules, 1995.
5. Manner and time of claiming drawback on goods exported ... payment of drawback is made by the Collector (Appeals). Central Government or any Court against an order of the proper officer of customs, the exporter
from the commencement of these rules, the Customs and Central Excise Duties Drawback Rules, 1971 (hereinafter in this rule referred to as the 1971 Rules ... exported any goods before the commencement of the Customs and Central Excise Duties Drawback (Third Amendment) Rules, 1996 and has not filed any claim
Customs and Central Excise Duties Drawback Rules, 1995
3. Drawback.
(1) Subject to the provisions of : - (a) the Customs ... rules made thereunder; and (c) these rules, a drawback may be allowed on the export of goods of such amount, or at such rates
Section 11 in The Customs and Central Excise Duties Drawback Rules, 1995
11. Procedure for claiming drawback on goods exported by post.
(1) Where goods ... proper officer of Customs from the postal authorities shall be deemed to be date of filing of drawback claim by the exporter for the purpose
Section 18 in The Customs and Central Excise Duties Drawback Rules, 1995
18. Repeal and saving.
(1) As from the commencement of these rules ... Customs and Central Excise Duties Drawback Rules, 1971 (hereinafter in this rule referred to as the 1971 Rules) shall cease to operate. (2) Notwithstanding such
Section 2 in The Customs, Central Excise Duties and Service Tax Drawback Rules, 1995
2. Definitions.
- In these rules, unless the context otherwise requires ... aircraft proceeding to a foreign port;] [Substituted vide Notification No. 19/2003 - Customs (N.T.) dated 03/03/2003] (d) "imported material" means any material
