Notification no. 19/2003, dated 03 March 2003

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."

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 26^th May, 1995 which was published in the Gazette of India (Extraordinary), vide GSR No.441(E) dated the 26^th May, 1995 and was last amended by Customs notification No. 29/99-Cus.(NT) dated 11^th May, 1999, published in the Gazette of India (Extraordinary), vide GSR No.334(E) dated the 11^th May, 1999.