MINISTRY OF FINANCE
(Department of Revenue)
New Delhi, the 21st September, 2017
No. 88/ 2017-CUSTOMS (N.T.)
G.S.R. 1177(E).—In exercise of the powers conferred by 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, namely:-
1. Short title, extent and commencement.-
(1) These rules may be called the Customs and Central Excise Duties Drawback Rules, 2017.
(2) They extend to the whole of India.
(3) They shall come into force on the 1st day of October, 2017.