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Customs Notification No - 19/2003 (NT) dated
3.3.2003
Amendments in the Customs and Central Excise Duties Drawback Rules, 1995
G.S.R.185(E):- In exercise of the powers conferred by sub-section (2) of section 75 of the Customs Act, 1962 (52 of 1962), and section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Customs and Central Excise Duties Drawback Rules, 1995, namely:-
1. Short title and commencement - (1) These rules may be called the Customs
and Central Excise Duties Drawback (Amendment) Rules, 2003.
2. They shall come into force on the date of their publication in the Official
Gazette.
2. In the Customs and Central Excise Duties Drawback Rules, 1995, -
(a) in rule 2, for clause (c), the following clause shall be substituted,
namely:-
. ‘(c) “export”, with its grammatical variations and cognate expressions,
means taking out of India to a place outside India or taking out from a place
in Domestic Tariff Area (DTA) to a special economic zone and includes loading
of provisions or store or equipment for use on board a vessel or aircraft
proceeding to a foreign port;’
(b) in rule 16A, in sub-rule (1),-
(i) for the words , figures and brackets, “the Foreign Exchange Regulation
Act, 1973 (46 of 1973)”, the words, figures and brackets, “the Foreign
Exchange Management Act, 1999 (42 of 1999)”, shall be substituted;
(ii) the following proviso shall be inserted at the end, namely:-
“Provided that the time-limit referred to in this sub-rule shall not be
applicable to the goods exported from the Domestic Tariff Area to a special
economic zone.”
-Sd-
(S.S. RENJHEN)
Joint Secretary to the Government of India
F.No. 602/2/2002-DBK
Note: The Customs and Central Excise Duties Drawback Rules, 1995, were
notified vide Customs notification No.37/95-Cus.(NT) dated 26th May, 1995 which
was published in the Gazette of India (Extraordinary), vide GSR No.441(E) dated
the 26th May, 1995 and was last amended by Customs notification No.
29/99-Cus.(NT) dated 11th May, 1999, published in the Gazette of India
(Extraordinary), vide GSR No.334(E) dated the 11th May, 1999.