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Amendments in Duty Drawback Rates of 2002-2003
Customs
Notification No. 80 dated 10th December 2002 (NT)
In
exercise of the powers conferred by rule 3, read with rule 4 of the Customs and
Central Excise Duties Drawback Rules, 1995 (hereinafter referred to as the said
rules), 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 erstwhile Ministry of Finance
(Department of Revenue), number 33/ 2002-Customs (NT), dated the 29th
May, 2002, namely: -
In
the said notification, -
(a)
in the General Note No. 2, for clause (e), the following clause shall be
substituted, namely: -
�(e) Manufactured or exported by availing the rebate of duty paid on materials used in the manufacture or
processing of such commodity or product in terms of rule 18 of the Central
Excise Rules, 2002�;
(b)
in the Table, -
(i)
in Chapter 52,
(a)
for the entry in column 2 occurring against Serial/ Sub-serial No.52.01,
the following entry shall be _substituted,
namely: -
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2.
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�Dyed/
coloured Handloom fabrics including
processed handloom fabrics (Excluding lungies)�;
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(b)
for the entry in column 2 occurring against Serial/ Sub-serial No.52.02,
the following entry shall be _substituted,
namely: -
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2.
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�Cotton
Grey Fabrics (including handlooms
and cotton embroidered fabrics), when CENVAT facility has not been
availed�;
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(ii)
in Chapter 57,
(a)
for the entry in column 3 occurring against Serial/ Sub-serial No.57.01,
the following entry shall be _substituted,
namely: -
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3.
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�9.5%
(nine point five percent Only) of the f.o.b. value subject to a maximum of
Rs.300.00 (Rs. three hundred only) per sq. metre�;
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(b)
for the entry in column 2 occurring against Serial/ Sub-serial No.57.02,
the following entry shall be _substituted,
namely: -
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2.
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�Cotton
Durries / Cotton Rugs (including Chindi Durries)/ Cotton Chenille Rag Rug
Durries/ Printed Durries/ Druggets where Cotton predominates by weight�;
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(iii) in Chapter 62, after Serial/ Sub-Serial No.62.15 and the
entries relating thereto in columns 2, 3, 4 and 5, the following shall
respectively 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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�62.151
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Woollen
Garments/ Garments made out of wool worsted blended fabrics with wool
content not less than 35%, namely, suits, blazers, trousers, and jackets,
excluding those made from shoddy fabric/ yarn, when
CENVAT facility has been availed.
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2.8%
(two point eight percent only) of f.o.b. value.
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All Customs �;
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(iv) in Chapter 63, for the entry in column
2 occurring against Serial/ Sub-Serial No.63.08, the following entry shall be _substituted,
namely: -
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2.
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�All
other undyed /unprocessed /grey made ups including Tassels and throws, made
of cotton (including handlooms), when CENVAT facility has not been
availed�;
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(v) in Chapter 64, in Serial/ Sub-Serial Nos.64.06,
64.07, 64.08 and 64.09, for the entry in columns 3 occurring against each of
them, the following entries shall respectively be _substituted,
namely: -
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1.
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3.
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64.06
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10%
(ten percent only) of f.o.b. value subject to a maximum of Rs. 42.00 (Rs.
forty-two only) per pair.
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64.07
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4%
(four percent only) of f.o.b. value subject to a maximum of Rs.17.00 (Rs.
seventeen only) per pair.
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64.08
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6%(
six percent only) of f.o.b. value subject to a maximum of Rs.25.00 (Rs.
twenty-five only) per pair
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64.09
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2.2%(
two point two percent only) of f.o.b. value subject to a maximum of
Rs.9.00 (Rs. nine only) per pair�;
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(vi) in Chapter 73, for Serial/ Sub-serial Nos. 73.29
and 73.30, 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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�73.29
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Non-alloy/ Carbon Steel Forgings (rough)/ unmachined/
semi-finished/ machined/ identifiable ready-to-use machined parts/
components, manufactured through forging process, when CENVAT facility has not been availed.
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Rs.19.00
(Rs. nineteen only) per kg. of steel content.
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12.00
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7.00
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73.30
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Alloy Steel Forgings (rough)/ unmachined/
semi-finished/ machined/ identifiable ready-to-use machined parts/
components, manufactured through forging process, when CENVAT facility has not been availed.
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Rs.30.00
(Rupees thirty only) per kg. of steel content.
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19.50
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10.50�;
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(vii)
in Chapter 96, -
(1)
for Serial/ Sub-serial No.96.03, 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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�96.03
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Fountain
pens, ballpoint pens, fibre tip pens, colour pens, highlighter pens,
sketch pens, roller ball pens, gel pens and marker pens, all sorts,
(including gift sets with or without box).
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16%
(sixteen percent only) of the f.o.b. value subject to a maximum of Rs.6.00
(Rs. six only) per piece
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12.5%
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3.5%
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96.031
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Mechanical
Pencils.
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9.5%
(nine point five percent only) of the f.o.b. value subject to a maximum of
Re.1.00 (Re. one only) per piece
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9%
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0.5%�;
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(b) after Serial/ Sub-serial No.96.06, and the entries
relating thereto in columns 2, 3, 4 and 5, the following shall respectively 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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�96.07
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Hot
Water Bottle made out of rubber including natural rubber, when CENVAT facility has been availed.
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Rs.5.50
(Rs. five and paise fifty only) per piece.
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All Customs
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