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Amendment in Drawback Rates
Notification
No. 60 dated 26th November 2001(NT)
In
exercise of the powers conferred by rule 3, read with rule 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 further 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, on and from 26th November, 2001, namely: -
In
the said notification,-
(a)
in the General Note No.2, for clauses (e) and (f), the following clauses
shall be substituted, namely:-
�(e)
manufactured and/or exported in terms of Rule 18 of the Central Excise (No.2)
Rules, 2001;
(f)
manufactured and/or exported in terms of Rule 19 of the Central Excise (No.2)
Rules, 2001;�;
(b)
in the Table,-
(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:-
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Serial/Sub-serial
No.
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Description
of the Goods
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Rate
of Drawback
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Allocation
Cus.C. Ex.
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1.
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2.
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3.
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4.
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5.
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�33.01
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Perfumed
Agarbatties
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14.5%
(fourteen point five percent. only) of the f.o.b. value subject to a
maximum of Rs. 25.00 (twenty-five only) per kg.
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8%
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6.5%
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(ii)
in Chapter 42, after Serial/Sub-serial No.42.24, and the entries relating
thereto in columns 2, 3, 4 and 5, the following shall be inserted, namely:-
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1.
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2.
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3.
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4
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5
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�42.25
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(i)
Harness of all sorts and all materials (predominantly of leather
with/without covering of other materials viz plastic/rubber etc.),
manufactured out of duty free finished leather, when CENVAT facility has
not been availed.
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2.5%
(two point five per cent only) of the f.o.b. value subject to a maximum
of Rs.25.00 (twenty-five only) per piece
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All
Central Excise
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42.26
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(ii)
Saddles manufactured out of duty free finished leather, when CENVAT
facility has not been availed.
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2.5%
(two point five per cent only) of the f.o.b. value subject to a maximum
of Rs.50.00 (fifty only) per piece
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All
Central Excise
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42.27
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Leather
wallets, Ladies� Purses, Gents� Purses, Leather Pouches and Toilets
cases, when CENVAT facility has not been availed manufactured out of
duty free finished leather.
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1.5%
(one point five per cent only) of the f.o.b. value subject to a maximum
of Rs.10.00 (ten only) per piece
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All
Central Excise
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42.28
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Leather
Bags, Rucksack Bags, Hand Bags, Ladies� Bags and Pouch Bags, when
CENVAT facility has not been availed, manufactured out of duty free
finished leather.
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2%
(two per cent only) of the f.o.b. value subject to a maximum of Rs.60.00
(sixty only) per piece
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All
Central Excise
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42.29
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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, manufactured out of duty free finished leather.
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1%
(one per cent only) of the f.o.b. value subject to a maximum of Rs.2.00
(two only) per piece
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All
Central Excise
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42.30
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Key
Holder and Key Case manufactured out of duty free finished leather, when
CENVAT facility has not been availed.
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2%
(two per cent only) of the f.o.b. value subject to a maximum of Rs.6.00
(six only) per piece
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All
Central Excise
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42.31
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Clip
files, File folders Planners, Folios, Album cases, made of Leather, when
CENVAT facility has not been availed manufactured out of duty free
finished leather.
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1.5%
(one point five per cent only) of the f.o.b. value subject to a maximum
of Rs.8.00 (Rs. eight only) per piece
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All
Central Excise
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42.32
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Leather
apparel, when CENVAT facility has not been availed, manufactured out of
duty free finished leather.
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1.2%
(one point two per cent only) of the f.o.b. value subject to a maximum
of Rs.60 (Rs. sixty only) per piece.
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All
Central Excise
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42.33
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Industrial
Leather gloves with or without cotton lining, when CENVAT facility has
not been availed manufactured out of duty free finished leather.
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1%
(one per cent only) of the f.o.b. value subject to a maximum of Rs.1 (Rs.
one only) per pair.
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All
Central Excise
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42.34
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Other
Gloves made of leather when CENVAT facility has not been availed
manufactured out of duty free finished leather.
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4%
(four per cent only) of the f.o.b. value subject to a maximum of
Rs.16.00 (Rs. sixteen only) per pair
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All
Central Excise
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42.35
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Leather
Belts, when CENVAT facility has not been availed manufactured out of
duty free finished leather.
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2.5%
(two point five per cent only) of the f.o.b. value subject to a maximum
of Rs.9.00 (Rs. nine only) per piece.
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All
Central Excise
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42.36
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All
leather goods, including travel goods (not manufactured out of reptile
skin/reptile leather, fur skins & hair on-skins and manufactured
from duty free finished leather imported under Notification No.17/2001-
Customs, dated the 1st March, 2001, not elsewhere specified, when CENVAT
facility has not been availed.
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1%
(one per cent only) of the f.o.b. value subject to a maximum of Rs.6.00
(Rs. six only) per piece
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All
Central Excise�;
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(iii)
in Chapter 52, for Serial/Sub-serial Nos.52.02 and 52.03, and the entries
relating thereto in columns 2, 3, 4 and 5, the following shall respectively be
substituted, namely:-
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1.
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2.
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3.
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4.
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5.
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�52.02
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Cotton
Grey Fabrics (other than handlooms)
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5.5%
(five point five per cent) of the f.o.b. value subject to a maximum of
Rs.7.50 (Rs. seven and paise fifty only) per kg.
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All
Central Excise
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52.03
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Cotton
Fabrics (other than grey and handlooms), when CENVAT facility has not
been availed.
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6%
(six per cent) of the f.o.b. value subject to a maximum of Rs.10.50 (Rs.
ten and paise fifty only) per kg
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All
Central Excise
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(iv)
in Chapter 54, for Serial/Sub-serial No.54.05, and the entries relating thereto
in columns 2, 3, 4 and 5, the following shall be substituted, namely:-
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1.
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2.
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3.
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4.
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5.
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�54.05
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Fabric
made of man-made staple fibres and filament yarn other than 100% PFY
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13.5%
(thirteen point five per cent only) of the f.o.b. value subject to a
maximum of Rs.27.00 (Rs. twenty seven) per kg.
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All
Central Excise�;
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(v)
in Chapter 55, for Serial/Sub-serial No.55.01, and the entries relating thereto
in columns 2, 3, 4 and 5, the following shall be substituted, namely:-
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1.
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2.
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3.
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4.
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5.
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�55.01
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All
Fabrics, including sarees, dhotis and odhanies made of man-made staple
fibres other than embroidered when CENVAT facility has not been availed
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13.5%
(thirteen point five per cent only) of the f.o.b. value subject to a
maximum of Rs.27.00 (Rs. twenty seven) per kg.
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All
Central Excise�;
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(vi) in Chapter 57,
(a) for Serial/Sub-Serial No.57.01,
and the entries relating thereto in columns 2, 3, 4 and 5, the following shall
be substituted,
namely:-
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1.
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2.
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3.
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4.
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5.
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�57.01
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Hand
knotted/Handmade woollen floor coverings, all sorts including carpets
and small size hand knotted mats/carpets but excluding machine made
woollen tufted carpets.
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10%
(ten per cent. only) of the f.o.b. value subject to a maximum of
Rs.250.00 (Rs. two hundred and fifty only) per sq. metre.
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6%
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4%�;
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(b)
for Serial/Sub-serial Nos.57.03 and 57.04, and the entries relating thereto in
columns 2, 3, 4 and 5, the following shall respectively be substituted, namely:-
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1.
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2.
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3.
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4.
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5.
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�57.03
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Hand
knotted/Handmade silk carpets, all sorts and small size hand knotted
mats/carpets but excluding machine made woollen tufted carpets.
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12%
(twelve per cent. only) of the f.o.b. value subject to a maximum of
Rs.950.00 (Rs. nine hundred and fifty only) per sq. metre.
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7%
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5%�;
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57.04
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Hand
knotted/Handmade synthetic floor coverings, all sorts and small size
hand knotted mats/carpets but excluding machine made woollen tufted
carpets.
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10%
(ten per cent. only) of the f.o.b. value subject to a maximum of
Rs.200.00 (Rs. two hundred only) per sq. metre.
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6%
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4%�;
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(vii)
in Chapter 60, for Serial/Sub-serial Nos.60.01, 60.02 and 60.03, and the entries
relating thereto in columns 2, 3, 4 and 5, the following shall respectively be
substituted, namely:-
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1.
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2.
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3.
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4.
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5.
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�60.01
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Knitted
fabrics made of Cotton (Grey).
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5.5%
of the f.o.b. value subject to a maximum of Rs.7.50 per kg.
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All
C. Excise
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60.02
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Knitted
fabrics made of cotton (other than grey)
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6%
of the f.o.b. value subject to a maximum of Rs.10.50 per kg.
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All
C. Excise
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60.03
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Knitted
fabrics made of man-made staple fibre/filament yarn.
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13.5%
of the f.o.b. value subject to a maximum of Rs.27.00 per kg.
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All
C. Excise�;
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(viii)
in Chapter 62, for Serial/ Sub-serial Nos.62.23 and 62.24, and the entries
relating thereto in columns 2, 3, 4 and 5, the following shall respectively be
substituted, namely:-
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1.
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2.
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3.
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4.
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5.
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�62.23
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Readymade
garments made wholly or mainly of silk
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Rs.350.00
per kg. of silk fabric content
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All
Customs
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62.24
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Natural
silk high fashioned readymade silk garments with embroidery, imported
glass beads and sequins.
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Rs.350.00
per kg. of silk fabric content
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All
Customs�;
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(ix)
in Chapter 64, for Serial/Sub-serial Nos.64.13, 64.14 and 64.15, and the entries
relating thereto in columns 2, 3, 4 and 5, the following shall respectively be
substituted, namely:-
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1.
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2.
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3.
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4.
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5.
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64.13
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All
kind of Gents�/Ladies� Leather Sandals (excluding those manufactured
from duty free finished leather imported under Notification
No.17/2001-Customs dated 1st March, 2001) when CENVAT
facility has not been availed.
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10%
(ten per cent only) of f.o.b. value subject to a maximum of Rs.38.00 (Rs.
thirty eight only) per pair
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4%
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6%
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64.14
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All
kinds of Gents�/Ladies� Leather Sandals (excluding those
manufactured from duty free finished leather imported under Notification
No.17/2001-Customs dated 1st March, 2001) when CENVAT
facility has been availed.
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4%
(four per cent only) of f.o.b. value subject to a maximum of Rs.15.00 (Rs.
fifteen only) per pair.
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All
Customs
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64.15
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All
kind of Gents�/Ladies� Leather Sandals manufactured from duty free
finished leather imported under Notification No.17/2001- Customs dated
1st March, 2001 when CENVAT facility has not been availed.
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6%
(six per cent only) of f.o.b. value subject to a maximum of Rs.23.00 (Rs.
twenty three only) per pair.
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All
Central Excise
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(x)
in Chapter 96,-
(a)
in Serial/Sub-serial No.96.06, and entries relating thereto, shall be omitted;
(b)
for Serial/Sub-serial No.96.07, and the entries relating thereto in columns 2,
3, 4 and 5, the following shall be substituted, namely:-
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1.
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2.
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3.
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4.
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5.
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�96.07
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Fountain
pens, ball point pens, fibre tip pens, colour pens, micro tip pens,
highliter pens, markers pens, sketch pens, roller ball pens, gel pens,
all sorts, (including gift sets with or without box).
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18%
(eighteen per cent only) of the f.o.b. value subject to a maximum of
Rs.6.00 (Rs. six only) per piece
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14%
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4%�.
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