(1)These rules may be called the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995.1
(2)They extend to the whole of India.
(3)They shall come into force on the 26th day of May, 1995.

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Amendment History

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1

Substituted by Notification No. 80/2006-Cus. (N.T.) , dated 13-07-2006.

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