CUS NTF.30/2001 (NT) DATE 22/06/ 2001
- Document type
- Notification
- Reference no.
- CC
- Dated
- Category
- Non-Tariff
Drawback Rates Revised
(Drawback Rates Revised)
Amendments in the notification No.29/2001-Customs(N.T) dated the 1st June,2001
In exercise of the powers conferred by rule 3, read with 4 of the Customs and Central Excise Duties Drawback Rules, 1995, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.29/2001-Customs(N.T) dated the 1st June,2001, with effect from 7th June,2001, namely:-
In the Table annexed to the said notification :-
| (i) in Chapter 33, for Serial/Sub-serial No.33.01, and the entries relating thereto in columns 2,3,4 and 5 the following shall be substituted, namely: | ||||
| Serial/Sub-Serial No. | Description of goods | Rate of Drawback | Allocation | |
|---|---|---|---|---|
| Cus | C.Ex. | |||
| 1 | 2 | 3 | 4 | 5 |
| 33.01 | (a) Perfumed agarbatties | 12.5% (twelve point five per cent only) of f.o.b. value subject to a maximum of Rs.21.00 (Rs.twenty one only) per kg. | 7% | 5.5% |
| (ii) in Chapter 42,- (a) for Serial/Sub-serial Nos.42.05,42.06,42.07,42.08,42.09,42.10,42.11,42.12,42.13,42.14,42.15,42.16,42.1 7 and 42.18 for the entries relating thereto in columns 2,3,4 and 5 the following shall be respectively substituted, namely:- | ||||
| 42.05 | Leather wallets, Ladies Purses, Gents" Purses, Leather Pouches and Toilets cases, When CENVAT facility has not been availed | 6.5% (six point five per cent only)of f.o.b. value subject to a maximum of Rs.40.00(Rs.forty only) per piece | 2.3% | 4.2% |
| 42.06 | Leather wallets, Ladies Purses, Gents" Purses, Leather Pouches and Toilets cases, When CENVAT facility has been availed | 2.3% (two point three per cent only)of f.o.b. value subject to a maximum of Rs.14.00(Rs.fourteen only) per piece | All Customs | |
| 42.07 | Leather Bags, Rucksack Bags, Hand Bags, Ladies Bags and Pouch Bags When CENVAT facility has not been availed | 7.25% (seven point two five per cent only) of f.o.b. value subject to a maximum of Rs.215.00(Rs.two hundred fifteen only) per piece | 2.1% | 5.15% |
| 42.08 | Leather Bags, Rucksack Bags, Hand Bags, Ladies Bags and Pouch Bags When CENVAT facility has been availed | 2.1% (two point one per cent only) of f.o.b. value subject to a maximum of Rs.62.00(Rs.sixty two only) per piece | All Customs | |
| 42.09 | Fax Cover, Coin-holder, Card holders, pen case, Spectacles case, Note book case, Cell Phone cover, Cheque Book Cover, Passport Holder, Pass Cases, Mirror cases, and memo cases made of leather when CENVAT facility has not been availed. | 5% (five per cent only) of f.o.b. value subject to a maximum of Rs.10.00 (Rs.ten only) per piece. | 2.5% | 2.5% |
| 42.10 | Fax Cover, Coin-holder, Card holders, pen case, Spectacles case, Note book case, Cell Phone cover, Cheque Book Cover, Passport Holder, Pass Cases, Mirror cases, and memo cases made of leather when CENVAT facility has been availed. | 2.5% (two point five per cent only) of f.o.b. value subject to a maximum of Rs.5.00 (Rs.five only) per piece. | All Customs | |
| 42.11 | Key Holder and key case, when CENVAT facility has not been availed. | 5% (five per cent only) of f.o.b. value subject to a maximum of Rs.15.00 (Rs.fifteen only) per piece. | 1.5% | 3.5% |
| 42.12 | Key Holder and key case, when CENVAT facility has been availed. | 1.5% (one point five per cent only) of f.o.b. value subject to a maximum of Rs.5.00 (Rs.five only) per piece. | All Customs | |
| 42.13 | Clip files, File folders Planners, Folios, Album cases, made of Leather, when CENVAT facility has not been availed. | 5% (five per cent only) of f.o.b. value subject to a maximum of Rs.25.00 (Rs.twenty five only) per piece. | 1.5% | 3.5% |
| 42.14 | Clip files, File folders Planners, Folios, Album cases, made of Leather, when CENVAT facility has been availed. | 1.5% (one point five per cent only) of f.o.b. value subject to a maximum of Rs.7.50 (Rs.seven and paise fifty only) per piece. | All Customs | |
| 42.15 | Leather apparel, when CENVAT facility has not been availed. | 8% (eight per cent only) of f.o.b. value subject to a maximum of Rs.400.00 (Rs.four hundred only) per piece. | 3.5% | 4.5% |
| 42.16 | Leather apparel, when CENVAT facility has been availed. | 3.5% (three point five per cent only) of f.o.b. value subject to a maximum of Rs.175.00 (Rs.one hundred and seventy five only) per piece. | All Customs | |
| 42.17 | Industrial Leather gloves with or without cotton lining, when CENVAT facility has not been availed. | 9% (nine per cent only) of f.o.b. value subject to a maximum of Rs.12.00 (Rs.twelve only) per pair. | 4.5% | 4.5% |
| 42.18 | Industrial Leather gloves with or without cotton lining, when CENVAT facility has been availed. | 4.5% (four point five per cent only) of f.o.b. value subject to a maximum of Rs.6.00 (Rs.six only) per pair. | All Customs | |
| (b) for Serial/Sub-serial Nos.42.21 and 42.22 and the entries relating thereto in columns 2,3,4 and 5, the following shall be respectively substituted, namely:- | ||||
| 42.21 | Leather Belts, when CENVAT facility has not been availed. | 5% (five per cent only) of f.o.b. value subject to a maximum of Rs.18.00 (Rs.eighteen only) per piece. | 1.5% | 3.5% |
| 42.22 | Leather Belts, when CENVAT facility has been availed. | 1.5% (one point five per cent only) of f.o.b. value subject to a maximum of Rs.5.50 (Rs.five and paise fifty only) per piece. | All Customs | |
| (c) after Serial/Sub-serial No.42.22 and the entries relating thereto in columns2,3,4 and 5, the following shall be inserted, namely:- | ||||
| 42.23 | All Leather goods, including travel goods (not manufactured out of reptile skin/reptile leather, fur skin and hair-on-skins and also excluding goods manufactured from duty free finished leather imported under Notification No.17/2001-Cus dated 1.3.2001), not elsewhere specified in this Chapter, when CENVAT facility has not been availed. | 5.5% (five point five per cent only) of f.o.b. value subject to a maximum of Rs.60.00 (Rs.sixty only) per piece. | 2.5% | 3% |
| 42.24 | All Leather goods, including travel goods (not manufactured out of reptile skin/reptile leather, fur skin and hair-on-skins and also excluding goods manufactured from duty free finished leather imported under Notification No.17/2001-Cus dated 1.3.2001), not elsewhere specified in this Chapter, when CENVAT facility has been availed. | 2.5% (two point five per cent only) of f.o.b. value subject to a maximum of Rs.28.00 (Rs.twenty eight only) per piece. | All Customs | |
| (iii) in Chapter 52, for Serial/sub-serial No.52.05, and the entries relating thereto in columns 2,3,4 and 5 the following shall be substituted namely:- | ||||
| 52.05 | B. Cotton coloured fabrics with or without Art silk and embellishment/embroidery of about 8 (eight) yards in length, commonly known as Real Madras Hand-kerchief, when CENVAT facility has not been availed. | 5% (five per cent only) of f.o.b. value subject to a maximum of Rs.16.00 (Rs.sixteen only) per kg. | All Central Excise | |
| in Chapter 61, (a) for Serial/Sub-serial Nos.61.01,61.02,61.03,61.04, and 61.05, and the entries relating thereto in columns 2,3,4 and 5 the following shall be respectively substituted, namely:- | ||||
| 61.01 | Knitted shirts/blouses/T.Shirts/tops, all sorts | 12.5% (twelve point five per cent only) of f.o.b. value subject to a maximum of Rs.40.00 (Rs.forty only) per piece. | 5% | 7.5% |
| 61.02 | Knitted Trousers/Pants, all sorts | 12.5% (twelve point five per cent only) of f.o.b. value subject to a maximum of Rs.30.00 (Rs.thirty only) per piece. | 5% | 7.5% |
| 61.03 | Knitted cotton sweaters/cardigans/pullovers, all sorts | 12.5% (twelve point five per cent only) of f.o.b. value subject to a maximum of Rs.55.00 (Rs.fifty five only) per piece. | 5% | 7.5% |
| 61.04 | Ladies"/Gents" knitted dresses, all sorts including Pyjama suits, night gowns. | 13% (thirteen per cent only) of f.o.b. value subject to a maximum of Rs.50.00 (Rs.fifty only) per piece. | 5.5% | 7.5% |
| 61.05 | All other Knitwears and articles of hosiery made of cotton/polyester/cellulosic yarn or knitted fabric. | 12% (twelve per cent only) of f.o.b. value subject to a maximum of Rs.35.00 (Rs.thirty five only) per piece. | 4.5% | 7.5% |
| Serial/Sub-serial No.61.06 and the entries relating
thereto shall be omitted; (v) in Chapter 62,- (a) for Serial/Sub-serial Nos.62.01,62.02,62.03,62.04,62.05 and 62.06,62.07,62.08,62.09,62.10,62.11 and 62.12, and the entries relating thereto in columns 2,3,4 and 5 the following shall be respectively substituted, namely:- | ||||
| 62.01 | Woven shirts/blouses/tops, all sorts, when CENVAT facility has not been availed | 14.5% (fourteen point five per cent only) of f.o.b. value subject to a maximum of Rs.50.00(Rs.fifty only) per piece. | 5.5% | 9% |
| 62.02 | Woven shirts/blouses/tops, all sorts, when CENVAT facility has been availed | 5.5% (five point five per cent only) of f.o.b. value subject to a maximum of Rs.20.00(Rs.twenty only) per piece. | All Customs | |
| 62.03 | Woven Trousers/Pants, all sorts, when CENVAT facility has not been availed | 14.5% (fourteen point five per cent only) of f.o.b. value subject to a maximum of Rs.60.00(Rs.sixty only) per piece. | 5.5% | 9% |
| 62.04 | Woven Trousers/Pants, all sorts, when CENVAT facility has been availed | 5.5% (five point five per cent only) of f.o.b. value subject to a maximum of Rs.25.00(Rs.twenty five only) per piece. | All Customs | |
| 62.05 | Woven Jackets, all sorts, including anoraks and parkas when CENVAT facility has not been availed | 14.5% (fourteen point five per cent only) of f.o.b. value subject to a maximum of Rs.65.00(Rs.sixty five only) per piece. | 5.5% | 9% |
| 62.06 | Woven Jackets, all sorts, including anoraks and parkas when CENVAT facility has been availed | 5.5% (five point five per cent only) of f.o.b. value subject to a maximum of Rs.25.00(Rs.twenty five only) per piece. | All Customs | |
| 62.07 | Ladies"/Gents" woven dresses, all sorts, including pyjama suits, night gowns, when CENVAT facility has not been availed | 14.5% (fourteen point five per cent only) of f.o.b. value subject to a maximum of Rs.65.00(Rs.sixty five only) per piece. | 5.5% | 9% |
| 62.08 | Ladies"/Gents" woven dresses, all sorts, including pyjama suits, night gowns, when CENVAT facility has been availed | 5.5% (five point five per cent only) of f.o.b. value subject to a maximum of Rs.25.00(Rs.twenty five only) per piece. | All Customs | |
| 62.09 | All other woven garments made of cotton/polyester/cellulosic yarn/Fabrics, when CENVAT facility has not been availed | 13.5% (thirteen point five per cent only) of f.o.b. value subject to a maximum of Rs.40.00(Rs.forty only) per piece. | 4.5% | 9% |
| 62.10 | All other woven garments made of cotton/polyester/cellulosic yarn/Fabrics, when CENVAT facility has been availed | 4.5% (four point five per cent only) of f.o.b. value subject to a maximum of Rs.15.00(Rs.fifteen only) per piece. | All Customs | |
| 62.11 | Ladies/Girls" brassiers, when CENVAT facility has not been availed | 12% (twelve per cent only) of f.o.b. value subject to a maximum of Rs.6.00(Rs.six only) per piece. | 3% | 9% |
| 62.12 | Ladies/Girls" brassiers, when CENVAT facility has been availed | 3% (three per cent only) of f.o.b. value subject to a maximum of Rs.1.50(Rs.one and paise fifty only) per piece. | All Customs | |
| (b) Serial/Sub-serial
Nos.62.13,62.14,62.15,62.16,62.17,62.18,62.19,62.20,62.21 and 62.22 and the
entries relating thereto shall be omitted (vi) in Chapter 64,- (a) for Serial/Sub-serial No.64.01,64.02,64.03,64.04,64.05,64.06,64.07,64.08,64.09,64.10,64.11 and 64.12 and the entries relating thereto in columns 2,3,4 and 5 the following shall be sibstituted namely:- | ||||
| 64.01 | All kinds of Leather Boots (excluding those manufactured from duty free finished leather imported under Notification No.17/2001-Cus. dated 1.3.2001), when CENVAT facility has been not availed | 11% (eleven per cent only) of f.o.b. value subject to a maximum of Rs.85.00(Rs.eighty five only) per pair. | 5% | 6% |
| 64.02 | All kinds of Leather Boots (excluding those manufactured from duty free finished leather imported under Notification No.17/2001-Cus. dated 1.3.2001), when CENVAT facility has been availed | 5% (five per cent only) of f.o.b. value subject to a maximum of Rs.40.00(Rs.forty only) per pair. | All Customs | |
| 64.03 | All kinds of Leather Boots manufactured from duty free finished leather imported under Notification No.17/2001-Cus. dated 1.3.2001), when CENVAT facility has been not availed | 6.3% (six point three per cent only) of f.o.b. value subject to a maximum of Rs.50.00(Rs.fifty only) per pair. | All C. Excise | |
| 64.04 | All kinds of Leather half Boots (excluding those manufactured from duty free finished leather imported under Notification No.17/2001-Cus. dated 1.3.2001), when CENVAT facility has been not availed | 11% (eleven per cent only) of f.o.b. value subject to a maximum of Rs.85.00(Rs.eighty five only) per pair. | 5% | 6% |
| 64.05 | All kinds of Leather half Boots (excluding those manufactured from duty free finished leather imported under Notification No.17/2001-Cus. dated 1.3.2001), when CENVAT facility has been availed | 5% (five per cent only) of f.o.b. value subject to a maximum of Rs.40.00(Rs.forty only) per pair. | All Customs | |
| 64.06 | All kinds of Leather half Boots manufactured from duty free finished leather imported under Notification No.17/2001-Cus. dated 1.3.2001), when CENVAT facility has not been availed | 6.3% (six point three per cent only) of f.o.b. value subject to a maximum of Rs.50.00(Rs.fifty only) per pair. | All C. Excise | |
| 64.07 | All kinds of Leather Gents shoes (excluding those manufactured from duty free finished leather imported under Notification No.17/2001-Cus. dated 1.3.2001), when CENVAT facility has not been not availed | 11% (eleven per cent only) of f.o.b. value subject to a maximum of Rs.80.00(Rs.eighty only) per pair. | 5% | 6% |
| 64.08 | All kinds of Leather Gents shoes (excluding those manufactured from duty free finished leather imported under Notification No.17/2001-Cus. dated 1.3.2001), when CENVAT facility has not been availed | 5% (five per cent only) of f.o.b. value subject to a maximum of Rs.36.00(Rs.thirty six only) per pair. | All Customs | |
| 64.09 | All kinds of Leather Gents shoes manufactured from duty free finished leather imported under Notification No.17/2001-Cus. dated 1.3.2001), when CENVAT facility has not been not availed | 6.3% (six point three per cent only) of f.o.b. value subject to a maximum of Rs.46.00(Rs.forty six only) per pair. | All C. Excise | |
| 64.10 | All kinds of Leather Ladies" shoes (excluding those manufactured from duty free finished leather imported under Notification No.17/2001-Cus. dated 1.3.2001), when CENVAT facility has not been not availed | 11% (eleven per cent only) of f.o.b. value subject to a maximum of Rs.75.00(Rs.seventy five only) per pair. | 5% | 6% |
| 64.11 | All kinds of Leather Ladies" shoes (excluding those manufactured from duty free finished leather imported under Notification No.17/2001-Cus. dated 1.3.2001), when CENVAT facility has been availed | 5% (five per cent only) of f.o.b. value subject to a maximum of Rs.34.00(Rs.thirty four only) per pair. | All Customs | |
| 64.12 | All kinds of Leather Ladies" shoes manufactured from duty free finished leather imported under Notification No.17/2001-Cus. dated 1.3.2001), when CENVAT facility has not been availed | 6.3% (six point three per cent only) of f.o.b. value subject to a maximum of Rs.43.00(Rs.forty three only) per pair. | All C. Excise | |
| (b) after Serial/Sub-serial No.64.18 and the entries relating thereto in columns 2,3,4, and 5, the following shall be inserted, namely:- | ||||
| 64.181 | All kinds of children"s Leather shoes/chappals/sandals, (not manufactured out of duty free finished leather imported under Notification No.17/2001-Cus. dated 1.3.2001), when CENVAT facility has not been availed | 6% (six per cent only) of f.o.b. value subject to a maximum of Rs.20.00(Rs.twenty only) per pair. | 2.3% | 3.7% |
| 64.182 | All kinds of children"s Leather shoes/chappals/sandals, (not manufactured out of duty free finished leather imported under Notification No.17/2001-Cus. dated 1.3.2001), when CENVAT facility has been availed | 2.3% (two point three per cent only) of f.o.b. value subject to a maximum of Rs.8.00(Rs.eight only) per pair. | All Customs | |
| 64.183 | All kinds of children"s Leather shoes/chappals/sandals, (manufactured out of duty free finished leather imported under Notification No.17/2001-Cus. dated 1.3.2001), when CENVAT facility has not been availed | 3.8% (three point eight per cent only) of f.o.b. value subject to a maximum of Rs.13.00(Rs.thirteen only) per pair. | All C. Excise | |
| (c) after Serial/Sub-serial No.64.35 and the entries relating thereto in columns 2,3,4 and 5 the following shall be inserted namely:- | ||||
| 64.351 | All kinds of children"s Leather shoes/chappals/sandals uppers, (manufactured out of duty free finished leather imported under Notification No.17/2001-Cus. dated 1.3.2001), when CENVAT facility has not been availed | 5% (five per cent only) of f.o.b. value subject to a maximum of Rs.10.00(Rs.ten only) per pair. | 1.4% | 3.6% |
| 64.352 | All kinds of children"s Leather shoes/chappals/sandals uppers, (manufactured out of duty free finished leather imported under Notification No.17/2001-Cus. dated 1.3.2001), when CENVAT facility has been availed | 1.4% (one point four per cent only) of f.o.b. value subject to a maximum of Rs.3.00(Rs.three only) per pair. | All Customs | |
| 64.353 | All kinds of children"s Leather shoes/chappals/sandals uppers, (manufactured out of duty free finished leather imported under Notification No.17/2001-Cus. dated 1.3.2001), when CENVAT facility has been availed | 2.9% (two point nine per cent only) of f.o.b. value subject to a maximum of Rs.6.00(Rs.six only) per pair. | All Centrak Excise | |
| (vii) in Chapter 73, for Serial/Sub-serial No.73.27, and the entries relating thereto in columns 2,3,4 and 5 the following shall be respectively substituted namely:- | ||||
| 73.27 | Handicrafts/Artware of Iron | Rs.4.50(Rs. four and paise fifty only) per kg. | All Customs | |
| (viii) in Chapter 74,- (a) for Serial/Sub-serial No.74.18 and 74.19 for the entries thereto in columns 2,3,4 and 5 the following shall be respectively substituted namely:- | ||||
| 74.18 | Brass Builder Hardware, when CENVAT facility has not been availed. | 21% (twenty one per cent only) of the f.o.b. value subject to a maximum of Rs.42.00 (Rs.forty two only) per kg. | 14% | 7% |
| 74.19 | Brass Builder Hardware, when CENVAT facility has been availed. | 14% (fourteen per cent only) of the f.o.b. value subject to a maximum of Rs.28.00 (Rs.twenty eight only) per kg. | All Customs | |
| (b) for Serial/Sub-serial No.74.22 and 74.23 for the entries thereto in columns 2,3,4 and 5 the following shall be respectively substituted namely:- | ||||
| 74.22 | Handicrafts/Artware of Brass and Electroplated Nickel Silver (EPNS) Wares , when CENVAT facility has not been availed. | 21% (twenty one per cent only) of the f.o.b. value subject to a maximum of Rs.42.00 (Rs.forty two only) per kg. | 14% | 7% |
| 74.23 | Handicrafts/Artware of Brass and Electroplated Nickel Silver (EPNS) Wares, when CENVAT facility has been availed. | 14% (fourteen per cent only) of the f.o.b. value subject to a maximum of Rs.28.00 (Rs.twenty eight only) per kg. | All Customs | |
Sd/-
(N.K.Sinha)
Under Secretary to the Government of India
F.No.609/80/2001 - DBK
Note: The Principal notification was published in the Gazette of India vide G.S.R.409(E), dated the 1st June,2001.
(Amendments in Duty Drawback Rates vide Cus Ntf. No.19/2002(NT) Date 15/03/2002)
(Amendments in Duty Drawback Rates vide Cus Ntf. No.60/2001(NT) Date 26/11/2001)
(Please see Cus Cir No.68/2001 dt.26/11/2001)
(Please see Cir No.38/2001 dt.25/06/2001)
(Amendments in Drawback Rates vide Cus Ntf.No.50/2001(NT) dt.4/10/2001)
(Please see Cir No.52/2001 dt.4/10/2001)