(3) The Central Government may make rules for the purpose of carrying out the provisions of this section and,… — LIST OF AMENDING ACTS

[(3) The Central Government may make rules for the purpose of carrying out the provisions of this section and, in particular, such rules may—

2 [(3) The Central Government may make rules for the purpose of carrying out the provisions of this section and, in particular, such rules may— (a) provide for the manner in which the identity of goods imported in different consignments which are ordinarily stored together in bulk, may be established; (b) specify the goods which shall be deemed to be not capable of being easily identified; and (c) provide for the manner and the time within which a claim for payment of drawback is to be filed.] (4) For the purposes of this section— (a) goods shall be deemed to have been entered for export on the date with reference to which the rate of duty is calculated under section 16; (b) in the case of goods assessed to duty provisionally under section 18, the date of payment of the provisional duty shall be deemed to be the date of payment of duty.

Section 2