Customs and Central Excise Duties Drawback Rules - 3rd Amendment of 1996

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ), and section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following further amendments in the Customs and Central Excise Duties Drawback Rules, 1995, notified by the Government of India in the Ministry of Finance (Department of Revenue) vide Notification No. 37/95-Customs and Central Excise (N.T.), dated the 26th May, 1995, namely :- 1. (1) These rules .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... claim for drawback should be accompanied by the following documents, namely :- (i) copy of export contract or letter of credit, as the case may be, (ii) copy of packing list, (iii) copy of AR 4 Form, wherever applicable, (iv) insurance certificate, wherever necessary, and (v) copy of communication regarding rate of drawback where the drawback claim is for a rate determined by the Central Gov .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... be excluded." 3. In rule 15 of the said rules, - (i) in sub-rule (1), after the proviso, the following proviso shall be inserted, namely :- "Provided further that the aforesaid period of three months may be extended by - (a) the Assistant Commissioner of Customs, by a further period of three months; and (b) the Commissioner of Customs, by a further period of 9 months, on being satisfied that .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X