9911796707
TMI BlogAmendment of Notification No. 36 of 1995 relating to Customs and Central Excise Duties Drawback Rules, 1995 for amending the rulesX X X X Extracts X X X X X X X X Extracts X X X X ..... ereinafter referred to as the said rules), namely:- 1. (1) These rules may be called the Customs, Central Excise Duties and Service Tax Drawback (Amendment) Rules, 2006. (2) Save as expressly provided otherwise, these rules shall come into force on the date of their publication in the Official Gazette. 2. In the preamble to the said rules for the words, figures and brackets, "and section 37 of the Central Excise Act, 1944 (1of 1944)", the sign, words, figures and brackets, ", section 37 of the Central Excise Act, 1944 (1of 1944) and section 93A read with section 94 of the Finance Act, 1994 (32 of 1994)" shall be substituted. 3. In the said rules,- (1) in sub-rule (1) of rule 1 for the words and figures "Cust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en as credit, under any of the provisions of the Customs Act, 1962 (52 of 1962) and the rules made thereunder, or of the Central Excise Act, 1944 ( 1 of 1944) and the rules made thereunder, or of the Finance Act, 1994 ( 32 of 1994) and the rules made thereunder, the drawback admissible on the said goods shall be reduced taking into account the lesser duty or tax paid or the rebate, refund or credit obtained:"; (iv) for the clause (ii) of the second proviso the following clause shall be substituted, namely :- "(ii) if the said goods are produced or manufactured, using imported materials or excisable materials or taxable services in respect of which duties or taxes have not been paid; or"; (b) In sub-rule (2), after cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pril, 2003; (6) in rule 7,- (a) in sub-rule (1),- (i) for the words "manufacturer exporter" wherever they occur, the word "manufacturer" shall be substituted and shall be deemed to have been substituted with effect from 1 st day of April, 2003; (ii) for the words, "duties paid on the materials or components", the words "duties or taxes paid on the materials or components or input services" shall be substituted ; (iii) for the words, "in which the materials or components are used in the production or manufacture of goods and the duties paid on such materials or components", the words, " in which the materials or components or input services are used in the production or manufacture of goods and the duties or taxes p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... electronic shipping bill in Electronic Data Interchange (EDI) under the claim of drawback, the electronic shipping bill itself shall be treated as the claim for drawback". (10) in rule 16A,- (a) in sub-rule (2), for the words "sixty days", the words "thirty days" shall be substituted; (b) in sub-rule (3), for the words "sixty days", the words "thirty days" shall be substituted; F.No. 609/54/2006-DBK F.No. 601/8401/8/2004-DBK Note:- The principal rules were published vide notification No. 37/95-CUSTOMS CENTRAL EXCISES (N.T.), dated the 26 th May, 1995, G.S.R.441(E), dated the 26 th May, 1995, and was last amended vide notification No. 10/2006-CUSTOMS (N.T.), dated the 15 th Fe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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