Rule 1 - Short title, extent and commencement - Customs, Central Excise Duties and Service Tax Drawback Rules, 1995

M.F. (D.R.) Notification No. 37/95-Cus. (N.T.), dated 26-5-1995 as amended up to date] In exercise of the powers conferred by section 75 of the Customs Act, 1962 (52 of 1962) [, section 37 of the Central Excise Act, 1944 (1 of 1944) and section 93A read with section 94 of the Finance Act, 1994 (32 of 1994)], the Central Government hereby makes the following rules, namely :- RULE 1. Short title, extent and commencement. - (1) These rules may be called the [Customs, Central Excise Duties and Service Tax Drawback Rules, 1995.] (2) They extend to the whole of India. (3) They shall come into force on the 26th day of May, 1995.