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Date: 16-07-2007
Notification No: CUSTOMS Notification No 68/2007(NT)
Issuing Authority: Indian Customs  
Type: Non Tariff
File No: F. No. 609/10/2007-DBK
Subject: Determines the Rates of Drawback as Specified in the Schedule

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

DATED THE 16TH JULY, 2007
25 ASADHA, 1929(SAKA)

Notification No. 68/2007 - CUSTOMS (N.T.)


G.S.R. (E). In exercise of the powers conferred by sub-section (2) and (3) of section 75 of the Customs Act, 1962 (52 of 1962), sub-section (2) and ( 2A) of section 37 of the Central Excise Act, 1944 (1 of 1944), and section 93A, and sub-section (2) and (3) of section 94 of the Finance Act, 1994 (32 of 1994) read with rules 3, 4 and 5 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 (hereinafter referred to as the said rules) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 81/2006-Customs (N.T.), dated the 13th July, 2006 [GSR 420(E), dated the 13th July, 2006] except as respects things done or omitted to be done before such supersession, the Central Government hereby determines the rates of drawback as specified in the Schedule annexed hereto (hereinafter referred to as the said Schedule) subject to the conditions specified hereunder, namely:-

Conditions:

  1. The tariff items and descriptions of goods in the said Schedule are aligned with the tariff items and descriptions of goods in the First Schedule to the Customs Tariff Act, 1975(51 of 1975) at the four-digit level only. The descriptions of goods given at the six digit or eight digit or modified six or eight or ten digits are in several cases not aligned with the descriptions of goods given in the said First Schedule to the Customs Tariff Act, 1975

  2. The General Rules for the Interpretation of the First Schedule to the said Customs Tariff Act, 1975 shall mutatis mutandis apply for classifying the export goods listed in the said Schedule.

    (2A) Notwithstanding anything contained in the said Schedule, all artware and handicraft items shall be classified under the heading of artware/handicraft (of constituent material) as mentioned in the relevant chapters.

  3. The figures shown in columns 4 and 6 appearing below the “Drawback Rate” in the Schedule refer to the rate of drawback expressed as a percentage of the free on board ( f.o.b.) value or the rate per unit quantity of the export goods, as the case may be.

  4. The figures shown in columns 5 and 7 appearing below the “Drawback Cap” refer to the maximum amount of drawback that can be availed of per unit specified in column 3.

  5. The figures shown under drawback rate and drawback cap appearing below the column “Drawback when Cenvat facility has not been availed” refer to the total drawback (customs, central excise and service tax component put together) allowable and those appearing under the column “Drawback when Cenvat facility has been availed” refer to the drawback allowable under the customs component. The difference between the two columns refers to the central excise and service tax component of drawback. If the rate indicated is the same in both the columns, it shall mean that the same pertains to only customs component and is available irrespective of whether the exporter has availed of Cenvat or not.

  6. Drawback at the rates specified in the said Schedule shall be applicable only if the procedural requirements for claiming drawback as specified in rules 11, 12 and 13 of the said rules, unless otherwise relaxed by the competent authority, are satisfied.

  7. The rates of drawback specified in the said Schedule shall not be applicable to export of a commodity or product if such commodity or product is-
    1. manufactured partly or wholly in a warehouse under section 65 of the Customs Act, 1962 (52 of 1962);

    2. manufactured or exported in discharge of export obligation against an Advance Licence or Advance Authorisation issued under the Duty Exemption Scheme of the relevant Export and Import Policy or the Foreign Trade Policy:

      Provided that where exports are made against Advance Licences issued on or after the 1st April, 1997, in discharge of export obligations in terms of notification No. 31/97 - Customs, dated the 1st April, 1997, or against Duty Free Replenishment Certificate Licence issued in terms of notification No. 48/2000-Customs, dated the 25th April, 2000, or against Duty Free Replenishment Certificate Licence issued in terms of notification No. 46/2002-Customs, dated the 22nd April, 2002, or against Duty Free Replenishment Certificate Licence issued in terms of notification No. 90/2004-Customs, dated the 10th September, 2004, drawback at the rate equivalent to Central Excise allocation of rate of drawback specified in the said Schedule shall be admissible subject to the conditions specified therein;

    3. manufactured or exported by a unit licensed as hundred per cent. Export Oriented Unit in terms of the provisions of the relevant Export and Import Policy and the Foreign Trade Policy;

    4. manufactured or exported by any of the units situated in free trade zones or export processing zones or special economic zones;

    5. 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;

    6. manufactured or exported in terms of sub-rule (2) of rule 19 of the Central Excise Rules, 2002;

    7. manufactured or exported availing of the facility under the Duty Entitlement Pass Book Scheme as contained in paragraph 7.14, read with paragraph 7.17 of the Export and Import Policy 1997-2002 or manufactured or exported availing of the facility under the Duty Entitlement Pass Book Scheme as contained in paragraph 4.3 of the Export and Import Policy 2002-2007, notified under section 5 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992), read with paragraph 4.37 of the Hand Book of Procedures (Volume 1) issued in pursuance of the provisions of paragraph 2.4 of the said policy or manufactured or exported availing of the facility under the Duty Entitlement Pass Book Scheme as contained in paragraph 4.3 of the Foreign Trade Policy 2004-2009, notified under section 5 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992), read with paragraph 4.37 of the Hand Book of Procedures (Volume 1) issued in pursuance of the provisions of paragraph 2.4 of the said policy and that shall remain in force until the 31st March, 2009.

  8. Where the export product is not specifically covered by the description of goods in the said Schedule, the rate of drawback may be fixed, on an application by an individual manufacturer or exporter in accordance with the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995.

  9. The rates of drawback specified against the various tariff items in the said Schedule in specific terms or on ad valorem basis, unless otherwise specifically provided, are inclusive of drawback for packing materials used, if any.

  10. The term “dyed”, wherever used in the said Schedule in relation to textile materials, shall include yarn or piece dyed or predominantly printed or coloured in the body.

  11. Wherever specific rates have been provided against tariff item in the Schedule, the drawback shall be payable only if the amount is one per cent or more of free on board value, except where the amount of drawback per shipment exceeds five hundred rupees.

  12. The expression “when Cenvat facility has not been availed”, used in the said Schedule, shall mean that the exporter shall satisfy the following conditions, namely:-
    1. The exporter shall declare, and if necessary, establish to the satisfaction of the Assistant Commissioner of Customs or Assistant Commissioner of Central Excise or Deputy Commissioner of Customs or Deputy Commissioner of Central Excise, as the case may be, that no Cenvat facility has been availed for any of the inputs used in the manufacture of the export product;

    2. if the goods are exported under bond or claim for rebate of duty of central excise, a certificate from the Superintendent of Customs or Superintendent of Central Excise in-charge of the factory of production, to the effect that no Cenvat facility has been availed for the goods under export, is produced:

      Provided that the certificate regarding non-availment of Cenvat facility shall not be required in the case of exports of handloom products or handicrafts(including handicrafts of brass artware) or finished leather and other export products which are unconditionally exempt from the duty of central excise.

  13. Whenever a composite article is exported for which any specific rate has not been provided in the Schedule , the rates of drawback applicable to various constituent materials can be extended to the composite article according to net content of such materials on the basis of a self-declaration to be furnished by the exporter to this effect. In cases of doubt or where there is any information contrary to the declarations, the proper officer of customs shall cause a verification of such declarations.

  14. The term ‘article of leather’ in chapter 42 of the said Schedule shall mean any article wherein 60% or more of the outer visible surface area (excluding shoulder straps or handles or fur skin trimming, if any) is of leather notwithstanding that such article is made of leather and any other material.

  15. The term “dyed” in relation to fabrics and yarn of cotton, shall include “bleached or mercerized or printed or mélange.”

    ( 15A) The term “dyed” in relation to textile materials in Chapters 54 and 55, shall include “printed or bleached”.

  16. In respect of the tariff items appearing in chapter 64 of the said Schedule, leather shoes, boots or half boots for adult shall comprise the following sizes, namely: -
    1. French point or Paris point or Continental Size above 33;
    2. English or UK adult size 1 and above;
    3. American or USA adult size 1 and above.

  17. In respect of the tariff items appearing in chapter 64 of the said Schedule, leather shoes, boots or half boots for children shall comprise the following sizes, namely: -
    1. French point or Paris point or Continental Size upto 33;
    2. English or UK children size upto 13;
    3. American or USA children size upto 13.


3. All claims for duty drawback shall be filed with reference to the tariff items and descriptions of goods shown in column 1 and 2 of the said Schedule respectively.

4. This notification shall come into force on the 18th day of July, 2007. However, notwithstanding anything contained in the Notification No. 81/2006-Customs (N.T.), dated 13th July, 2006( GSR 420 (E) dated the 13th July, 2006), the following chapter/tariff items and the entries relating thereto in the said Schedule shall be applicable retrospectively with effect from the 1st April 2007.

CHAPTER/TARIFF ITEM

CHAPTER/TARIFF ITEM

CHAPTER/TARIFF ITEM

CHAPTER/TARIFF ITEM

15131900 28276010 33071010 3918909002
15153010 28276020 33074100 39199090
22071090 28281010 34011110 3920 excluding tariff item 3920000099
24022000 28281020 3401119001 3921909901
24039900 28301000 3401119002 3921909902
250410 28311010 34021190 3923 excluding tariff item 3923000099
25081090 28311020 34031900 3924 excluding tariff item 3924000099
271001 28319020 3404100001 3926 excluding tariff item 3926000099
271002 28332300 3404100002 4002700001
28030010 28332400 34049033 4002700002
28047020 28332500 35030010 4002700003
28091000 28332940 35030020 4002700004
28092010 28332990 3506919001 4002700005
28092020 28364000 3506919002 40094100
2811110001 28365000 35069991 40111010
2811110002 28366000 35069999 40111090
28111990 28371100 36050010 4011990001
28121020 28371910 36050090 4011990002
28121030 28371990 38029019 4011990003
28139090 28391100 38040090 40132000
28151110 28391900 3808 excluding tariff item 3808000099 40139090
28152000 28412010 3811900001 40141010
2817001001 28415090 3811900002 40149010
2817001002 28416100 38122090 4016 excluding tariff item 4016000099
28183000 28470000 38123090 410701
28230010 28480020 38151900 410702
28241010 2852 excluding tariff items 285210 and 285299 38249022 411201
28242000 29173600 38249024 411202
28249000 3204000043 38249025 411301
28261110 3204163004 38259000 411302
28261200 3204168003 3917239001 4114
2826199001 33030090 3917239002 42 excluding tariff items 420304 and 4206
2826199002 33049910 3917239003 430301
28273200 3304992001 39181010 44119900
28273201 3304992002 3918109001 4412999001
2827399001 3306102001 3918109002 4412999002
2827599003 3306102002 3918909001 4412999003



48026120 54 721904 871601
48026130 55 73 excluding tariff items 7301 to 7306 and 732606 871602
48026210 56 7418 90 excluding tariff items 900101 and 900102
48030010 57 excluding tariff item 570299 7419 excluding tariff items 741905 and 741906 91 excluding tariff items 9101, 911101, 911201 and 911301
48030020 58 7615 92
48030090 59 7616 94
48041100 60 82 excluding tariff item 8209 95 excluding tariff items 950403 and 95069962
4817100001 61 83 excluding tariff item 8311 96 excluding tariff items 9601 to 9606, 96083920
to 96083999, 96086090,
96089110, 96089199 to 96089999, 9609 to 9614, 961503 and 9618
4817100002 62 8413 excluding tariff items 841307 to 841310 29089090
4817100003 63excluding tariff items 630503, 6309 and 6310 842301 29214516
48180001 64 excluding tariff items 6401, 640202, 640311, 640402, 6405, 640613 and 640699 843201
48191001 6506 excluding 650699 843202
48191002 6804229001 843203
4820 excluding 4820200099 6804229002 843204
48211010 68113010
4823 excluding tariff item 4823000099 6908909001 848101
4901990001 6908909002 848301
4901990002 70023900 848302
49029020 70031290 848303
4905 excluding tariff item 4905900099 70051090 848304
50 excluding tariff items 5001 to 5003 70091090 848305
51 excluding tariff items 5101 to 5104 and 510502 70133100 8484
52 excluding tariff items 5201 to 5203 70139990 8708 excluding tariff item 8708048
530601 70179010 871101
530602 70181020 871102
5307 70200090 871201
530901 70200091 8714
530902 7117 excluding tariff item 7117000099 8715

(P. K. MOHANTY)
JOINT SECRETARY TO THE GOVERNMENT OF INDIA
F. No. 609/10/2007-DBK

       

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