Section 63: Drawback on goods taken into use between importation and re

63. Drawback on goods taken into use between importation and re-exportation.– Notwithstanding anything contained in section 62, the repayment of sales tax as drawback in respect of goods which have been taken into use between importation and re-exportation shall be subject to such orders, conditions or limitations as may be passed or imposed by the Board in each case,- (a) modifying the amount of tax which shall be repaid as drawback on any such goods or class of goods; or (b) prohibiting the repayment of tax as drawback on any such goods or class of such goods; or (c) varying the condition for the grant of drawback on any such goods or class of such goods by restricting the period after importation within which the goods must be re-exported.

Effective date: 1990-11-01

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