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The Customs and Central Excise Duties Drawback (Amendment) Rules, 1988 - 81/88 - Customs - Non TariffExtract The Customs and Central Excise Duties Drawback (Amendment) Rules, 1988 Notification No. 81/88-Cus. (N.T.) Dated 1-12-1988 In exercise of the powers conferred by section 75 of the Customs Act, 1962 (52 of 1962) and section 37 of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Customs and Central Excise Duties Drawback Rules, 1971, namely :- 1. (1) These rules may be called the Customs and Central Excise Duties Drawback (Amendment) Rules, 1988. (2) They shall come into force on the date of their publication in the official Gazette. 2. In the Schedule appended to the Customs and Central Excise Duties Drawback Rules, 1971, for S. No. 27 and the entry relating thereto, the following S. No. and entry shall be substituted, namely :- "27. Made up articles, garments and all other articles, chiefly made from textile materials, not elsewhere specified."
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