9911796707
TMI BlogMakes Customs, Central Excise Duties and Service Tax Drawback (Second Amendment) Rules, 2010X X X X Extracts X X X X X X X X Extracts X X X X ..... section 93A read with section 94 of the Finance Act, 1994 (32 of 1994) , the Central Government hereby makes the following rules further to amend the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 , namely:- 1. (1) These rules may be called the Customs, Central Excise Duties and Service Tax Drawback (Second Amendment) Rules, 2010 . (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 ,- (i) in rule 6, in sub-rule (1) , in clause (a),- (a) for the words " sixty days", the words "three months " shall be substituted; (b) for the proviso, the following proviso shall be substituted , namely: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Excise or Commissioner of Customs and Central Excise, as the case may be."; (ii) in rule 7 , in sub-rule (1),- (a) for the words " sixty days", the words "three months" shall be substituted; (b) for the proviso, the following proviso shall be substituted, namely:- "Provided that- (i) the Assistant Commissioner of Central Excise or Assistant Commissioner of Customs and Central Excise or Deputy Commissioner of Central Excise or Deputy Commissioner of Customs and Central Excise, as the case may be, may extend the aforesaid period of three months by a period of three months and that the Commissioner of Central Excise or Commissioner of Customs and Central Excise, as the case may be, may further extend the period by a period of six ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the case may be, may further extend the period by a period of six months; (ii) the Assistant Commissioner of Customs or Deputy Commissioner of Customs or Commissioner of Customs or Commissioner of Customs and Central Excise, as the case may be, may, on an application and after making such enquiry as he thinks fit, grant extension or refuse to grant extension after recording in writing the reasons for such refusal; (iii) an application fee equivalent to 1% of the FOB value of exports or Rs. 1000/- whichever is less, shall be payable for applying for grant of extension by the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be and an application fee of 2% of the FOB value or Rs. 2000/- whichever is l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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