TMI BlogCustoms and Central Excise Duties Drawback Rules - 3rd Amendment of 1996X X X X Extracts X X X X X X X X Extracts X X X X ..... s Act, 1962 (52 of 1962), 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g such order. (2) The said 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods, not more than one month, shall 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 pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y claim for payment of drawback or the claim filed has been returned to him for complying with any deficiencies, such manufacturer or exporter may file his claim in the form of triplicate copy of Shipping Bill for export of goods under a claim for drawback alongwith documents prescribed in sub-rule (1) of rule 13 by 30th June, 1997 and the same shall be deemed to be a claim filed under that rule." ..... X X X X Extracts X X X X X X X X Extracts X X X X
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