Executive Summary:
This notification introduces the Customs, Central Excise Duties and Service Tax Drawback Amendment Rules, 2015, amending the 1995 rules. The amendment is issued by the Central Government and takes effect on February 13, 2015. The changes involve omissions related to heading 1006 in the principal rules.
Key Points / Main Content:
Amendments to Drawback Rules:
* The Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 are amended.
* The amendment rules are called the Customs, Central Excise Duties and Service Tax Drawback Amendment Rules, 2015.
* These rules come into force on February 13, 2015.
Specific Omissions:
* In Rule 3, sub-rule 1, second proviso, clause (v), the words and figures "any of the goods falling within heading 1006 or" are omitted.
* In Rule 6, sub-rule 4, the words and figures "any of the goods falling within heading 1006 or on" are omitted.
* In Rule 7, sub-rule 5, the words and figures "any of the goods falling within heading 1006 or on" are omitted.
Impact Analysis:
Central Government:
Impact: Responsible for implementing and enforcing the amended rules.
Action Required: Ensure the updated rules are properly integrated into customs and excise procedures.
Businesses Involved in Exports/Imports:
Impact: Need to be aware of the changes to the drawback rules, specifically regarding heading 1006.
Action Required: Review current practices and ensure compliance with the amended regulations to avail drawback benefits.
Customs and Excise Officials:
Impact: Required to administer the amended drawback rules.
Action Required: Update knowledge of the changes and apply them correctly during the processing of drawback claims.
Key Entities Referenced
Customs Act, 1962: A law related to customs duties, referenced as the basis for the notification.
Central Excise Act, 1944: A law related to central excise duties, referenced as the basis for the notification.
Finance Act, 1994: A law related to finance, referenced as the basis for the notification.
Customs, Central Excise Duties and Service Tax Drawback Rules, 1995: The principal rules being amended by this notification.
Customs, Central Excise Duties and Service Tax Drawback Amendment Rules, 2015: The name of the new rules introduced by this notification.
Ministry of Finance: The ministry under which the Department of Revenue operates, responsible for the notification.
Department of Revenue: The department within the Ministry of Finance that issued the notification.
New Delhi, Delhi: The location where the notification was issued.
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720 GI/2015 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 20th February, 2015
No. 20/2015-Customs (N.T.)
G.S.R. 81(E).—In exercise of the powers conferred by section 75 of the Customs Act, 1962 (52 of 1962), section 37 of
the Central Excise Act, 1944 (1 of 1944) and 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
(Amendment) Rules, 2015.
(2) They shall come into force on 13th February, 2015.
2. In the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995,-
(i) in rule 3, in sub-rule (1), in the second proviso, in clause (v), the words and figures “on any of the
goods falling within heading 1006 or”, shall be omitted;
(ii) in rule 6, in sub-rule (4), the words and figures “any of the goods falling within heading 1006 or on”,
shall be omitted;
(iii) in rule 7, in sub-rule (5), the words and figures “any of the goods falling within heading 1006 or on”,
shall be omitted.
[ F. No. 609/107/2014-DBK]
SANJAY KUMAR, Under Secy.
Note:—The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide
number G.S.R 441(E), dated the 26th May, 1995, and was last amended by notification number 109/2014-Custom
(NT), dated the 17th November, 2014 vide number G.S.R . 813 (E), dated the 17th November, 2014.
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