[TO
BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3,
SUB-SECTION (i)]
GOVERNMENT
OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification
No. 57/2017-Customs (N.T.)
New Delhi, the
29th June, 2017
G.S.R. (E). – In exercise of the powers conferred by
section 74 of the Customs Act, 1962 (52 of 1962), the Central Government hereby
makes the following rules further to amend the Re-export of Imported Goods
(Drawback of Customs Duties) Rules, 1995, namely:-
1. (1)
These rules may be called the Re-export of Imported Goods (Drawback of Customs
Duties) Amendment Rules, 2017.
(2) They
shall come into force on 1 st July, 2017.
2. In
the Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995,-
(a) In
rule 2, for clause (a), the following clause shall be substituted, namely:-
(a) “drawback”
in relation to any goods exported out of India, means the refund of duty or tax
or cess as referred to in the Customs Tariff Act, 1975 (51 of 1975) and paid on
importation of such goods in terms of section 74 of the Customs Act;?;
(b) In
rule 5, in sub-rule (1), in the proviso, the words “or Principal Commissioner
or Commissioner of Customs and Central Excise” wherever they occur shall be
omitted.
[F. No.
609/53/2017-DBK]
(Anand Kumar Jha)
Under Secretary to the Government of India
Note: The principal
rules were published vide notification No. 36/95-Cus. (N.T.), dated the 26th
May, 1995, published in the Gazette of India, Extraordinary, Part II, Section
3, Sub-section (i), vide number G.S.R. 440(E), dated the 26th May, 1995, and
was last amended vide Notification No. 56/2014-Cus (N.T.), dated the 6 th
August, 2014, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i), vide number G.S.R. 565(E), dated the 6th August,
2014.
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