Definition

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..... hese rules, unless the context otherwise requires, - 1[ (a) "drawback" in relation to any goods exported out of India, means the refund of duty or tax or cess as referred to in the Customs Tariff Act .....

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..... - 1. Substituted vide Not. 57/2017 - Dated 29-6-2017 w.e.f. 1st July, 2017, before it was read as, "(a) "drawback", in relation to any goods exported out of India, means the refund of .....

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