66. Power to release certain goods without payment of value added tax and to allow drawback of value added tax on certain goods

66.    Power to release certain goods without payment of value added tax and to allow drawback of value added tax on certain goods.- The Board may, subject to such conditions, limitations or restrictions as it thinks fit, generally in such cases as may be prescribed by rules or, in particular, in such cases as may be specified by special order, authorize the release of certain goods in accordance with the provisions of section 21 of the customs Act, 1996, without payment of value added tax or, where applicable, value added  tax  and  supplementary  duty  or  to  drawback  the  value  added  tax  or,  where applicable, value added tax and supplementary duty paid on certain goods.

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