(2) The Central Government may make rules for the purpose of carrying out the provisions of sub- section (1) and, in particular, such rules may provide-
5[ for the payment of drawback equal to the amount of duty actually paid on the imported materials used in the manufacture of or processing of the goods or carriying out any operation on the goods or as is specified in the rules, as the average amount of duty paid on the materials of that class or description used in the manufacture or processing of export goods or carrying out any operation on export goods goods of that class or description either by manufacturers generally or by persons processing or carrying on any operation generally or by any particular manufacturer or particular pe- rson carrying on any process or other operation, and interest, if any, payable thereon;"]
4[ for specifying the goods in respect of which no drawback shall be allowed;
for specifying the procedure for recovery or adjustment of the amount of any drawback which had been allowed under sub- section (1)", the words" or interest chargeable thereon]
for the production of such certificates, documents and other evidence in support of each claim of drawback as may be necessary;
for requiring the 5[ manufacturer or the person carry on any process or other operation] to give access to every part of his 5[ manufactory to any officer of customs specially authorised in this behalf by the Assistant Commissiner of Customs to enable such authorised officer to inspect the processes of 5[ manufacture, process or any other operations carried out] and to verify by actual check or otherwise the statements made in support of the claim for drawback.
5[ for the manner and the time within which the claim for payment of drawback may be filed;]