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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 59/2017-CUSTOMS (N.T.)
New Delhi, the 29th June, 2017
G.S.R. (E). – In exercise of the powers conferred by sub-section (2) of section 75 of the
Customs Act, 1962 (52 of 1962), sub-section (2) of section 37 of the Central Excise Act, 1944 (1 of
1944) and section 93A and sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994), read
with rules 3 and 4 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, the
Central Government hereby makes the following further amendments in the notification of the
Government of India in the Ministry of Finance (Department of Revenue), No. 131/2016 - Customs
(N.T.), dated the 31st October, 2016, published vide number G.S.R. 1018 (E), dated the 31st October,
2016, namely:-
In the said notification,-
(a) in the Notes and conditions,-
(i) for paragraph (6), the following paragraph shall be substituted, namely:-
“(6) An export product accompanied with tax invoice and forming part of project export
(including turnkey export or supplies) for which no figure is shown in columns (5) and (7) in
the said Schedule, shall be so declared by the exporter and the maximum amount of
drawback that can be availed under the said Schedule shall not exceed amount calculated by
applying ad-valorem rate of drawback shown in column (4) or column (6) to one and half
times the tax invoice value.”;
(ii) in paragraph (11), after clause (b), the following clauses shall be inserted, namely:-
“(c) exported availing input tax credit of the central goods and services tax or of the
integrated goods and services tax on the export product or on the inputs or input services
used in the manufacture of the export product;
(d) exported claiming refund of the integrated goods and services tax paid on such exports;
(e) exported by an exporter who has carried forward the amount of Cenvat credit on the
export product or on the inputs or input services used in the manufacture of the export
product, under the Central Goods and Services Tax Act, 2017 (12 of 2017).”;
(iii) after paragraph (12), the following paragraph shall be inserted, namely:-
“(12A) The rates and caps of drawback specified in columns (4) and (5) of the said Schedule
shall be applicable to export of a commodity or product if the exporter satisfies the following
conditions, namely:-
(a) the exporter shall declare, and if necessary, establish to the satisfaction of the Assistant
Commissioner of Customs or Deputy Commissioner of Customs, as the case may be,
that no input tax credit of the central goods and services tax or of the integrated goods
and services tax has been availed on the export product or on any of the inputs or input
services used in the manufacture of the export product;
(b) if the goods are exported under bond or letter of undertaking or on payment of integrated
goods and services tax, a certificate from the officer of goods and services tax having
jurisdiction over the exporter, to the effect that no input tax credit of the central goods and
services tax or input tax credit of the integrated goods and services tax has been availed
on the export product or on any inputs or input services used in the manufacture of the
export product or no refund of integrated goods and services tax paid on export product
shall be claimed, is produced;
(c) a certificate from the officer of goods and services tax having jurisdiction over the
exporter, to the effect that exporter has not carried forward the amount of Cenvat credit
on the export product or on the inputs or input services used in the manufacture of the
export product, under the Central Goods and Services Tax Act, 2017 (12 of 2017), is
produced.”;
(iv) in paragraph (17), after the word “bleached”, the words “or melange” shall be inserted;
(b) in paragraph 4, the following proviso shall be inserted, namely:-
“Provided that nothing contained in this notification shall have effect after the 30th day of
September, 2017.”
(c) in the Schedule,-
(i) in Chapter – 3, against tariff item 030402,-
(A) for the entry in column (6), the entry “3.4%” shall be substituted;
(B) for the entry in column (7), the entry “10.5” shall be substituted;
(ii) in Chapter – 3, against tariff item 030601,-
(A) for the entry in column (6), the entry “2.7%” shall be substituted;
(B) for the entry in column (7), the entry “21.6” shall be substituted;
(iii) in Chapter – 3, against tariff item 030602,-
(A) for the entry in column (6), the entry “2.1%” shall be substituted;
(B) for the entry in column (7), the entry “57.2” shall be substituted;
(iv) in Chapter – 3, against tariff item 030603,-
(A) for the entry in column (6), the entry “2.4%” shall be substituted;
(B) for the entry in column (7), the entry “24” shall be substituted;
(v) in Chapter – 3, against tariff item 030604,-
(A) for the entry in column (6), the entry “2.7%” shall be substituted;
(B) for the entry in column (7), the entry “46.6” shall be substituted;
(vi) in Chapter – 3, against tariff item 030605,-
(A) for the entry in column (6), the entry “2.1%” shall be substituted;
(B) for the entry in column (7), the entry “10.9” shall be substituted;
(vii) in Chapter – 15, against tariff item 150401,-
(A) for the entry in column (6), the entry “2.1%” shall be substituted;
(B) for the entry in column (7), the entry “2.1” shall be substituted;
(viii) in Chapter – 16, against tariff item 160401,-
(A) for the entry in column (6), the entry “3.4%” shall be substituted;
(B) for the entry in column (7), the entry “10.5” shall be substituted;
(ix) in Chapter – 23, against tariff item 230101,-
(A) for the entry in column (6), the entry “2.1%” shall be substituted;
(B) for the entry in column (7), the entry “2.1” shall be substituted;
(x) in Chapter – 41, after tariff item 411202 and the entries relating thereto, the following tariff
item and entries shall be inserted, namely:-
| “411299 |
Others |
|
1.2% |
|
1.2%”; |
|
(xi) in Chapter – 52, against tariff item 520901, for the entry in column (7), the entry “7” shall
be substituted;
(xii) in Chapter – 54, against tariff item 540701,-
(A) for the entry in column (5), the entry “66” shall be substituted;
(B) for the entry in column (7), the entry “13.2” shall be substituted;
(xiii) in Chapter – 54, against tariff item 540702,-
(A) for the entry in column (5), the entry “72” shall be substituted;
(B) for the entry in column (7), the entry “15.8” shall be substituted;
(xiv) in Chapter – 54, against tariff item 540703,-
(A) for the entry in column (5), the entry “57” shall be substituted;
(B) for the entry in column (7), the entry “11.1” shall be substituted;
(xv) in Chapter – 54, against tariff item 540704,-
(A) for the entry in column (5), the entry “60” shall be substituted;
(B) for the entry in column (7), the entry “12.9” shall be substituted;
(xvi) in Chapter – 55, against tariff item 550905,-
(A) for the entry in column (5), the entry “72” shall be substituted;
(B) for the entry in column (7), the entry “12.9” shall be substituted;
(xvii) in Chapter – 55, against tariff item 550906,-
(A) for the entry in column (5), the entry “79” shall be substituted;
(B) for the entry in column (7), the entry “17” shall be substituted;
(xviii) in Chapter – 56, against tariff item 560802,-
(A) for the entry in column (4), the entry “11%” shall be substituted;
(B) for the entry in column (5), the entry “64” shall be substituted;
(C) for the entry in column (6), the entry “2.8%” shall be substituted;
(D) for the entry in column (7), the entry “16” shall be substituted;
(xix) in Chapter – 61,-
(A) against tariff item 610304, in column (2), the word “leggings” shall be omitted;
(B) against tariff item 610404, in column (2), the word “leggings” shall be omitted;
| “611501 |
Leggings |
|
|
|
|
|
| 61150101 |
Of Cotton |
Piece |
e 7.7% |
47 |
2% |
12.2 |
| 61150102 |
Of Blend containing Cotton and Man Made Fibre |
Piece |
9.5% |
55 |
2.5% |
14.5 |
| 61150103 |
Of Man Made Fibres |
Piece |
9.9% |
57 |
2.5% |
14.4 |
| 61150104 |
Of Silk (other than containing Noil silk |
Piece |
7.6% |
80 |
4.8% |
50.5 |
| 61150105 |
Of Wool |
Piece |
8.7% |
80 |
3.5% |
32.2 |
| 61150106 |
Of Blend containing Wool and Man Made Fibre |
Piece |
8.7% |
80 |
3% |
27.6 |
| 61150107 |
Of Cotton containing 1% or more by weight of
spandex/lycra/elastane |
Piece |
8% |
50 |
2% |
12.5 |
| 61150199 |
Of Others |
Piece |
7.6% |
44 |
2% |
11.6 |
| 611502 |
Others |
|
|
|
|
|
| 61150201 |
Of Cotton |
Kg |
7.6% |
140 |
2% |
36.8 |
| 61150202 |
Of Blend containing Cotton and Man Made Fibre |
Kg |
9.5% |
160 |
2.5% |
42.1 |
| 61150203 |
Of Man Made Fibres |
Kg |
9.8% |
180 |
2.5% |
45.9 |
| 61150204 |
Of Silk (other than containing Noil silk) |
Kg |
7.6% |
510 |
4.8% |
322.1 |
| 61150205 |
Of Wool |
Kg |
8.7% |
180 |
3.5% |
72.4 |
| 61150206 |
Of Blend containing Wool and Man Made Fibre |
Kg |
8.7% |
180 |
3% |
62.1 |
| 61150207 |
Of Cotton containing 1% or more by weight of
spandex/lycra/ elastane |
Kg |
8% |
160 |
2% |
40 |
| 61150299 |
Of Others |
Kg |
7.6% |
130 |
130 |
34.2”; |
(C) for tariff items 611501, 611502, 611503, 611504, 611505, 611506, 611507 and
611599 and the entries relating thereto, the following tariff items and entries shall
be substituted, namely:-
(xx) in Chapter – 75, against tariff items 7501, 7502, 7504, 7505, 7506, 7507 and 7508, for
the entries in column (6), the entry “0.15%” shall respectively be substituted;
(xxi) in Chapter – 94, after tariff item 940402 and the entries relating thereto, the following
tariff item and entries shall be inserted, namely:-
| “940403 |
Other Pillow/Cushions/Quilts/ Pouffles filled with poly-fil |
Kg |
8.6% |
100 |
2.2% |
25"; |
(xxii) in Chapter – 95, against tariff item 950611,-
(A) for the entry in column (4), the entry “11%” shall be substituted;
(B) for the entry in column (5), the entry “64” shall be substituted;
(C) for the entry in column (6), the entry “2.8%” shall be substituted;
(D) for the entry in column (7), the entry “16” shall be substituted;
(d) in the Table, in Chapter – 61,-
(A) against tariff item 610304, in column (2), the word “leggings” shall be omitted;
(B) against tariff item 610404, in column (2), the word “leggings” shall be omitted;
(C) for tariff items 611501, 611502, 611503, 611504, 611505, 611506, 611507 and
611599 and the entries relating thereto, the following tariff items and entries shall
be substituted, namely:-
| “611501 |
Leggings |
|
|
|
|
|
| 61150101 |
Of Cotton |
Piece |
3.3% |
28.2 |
0.9% |
7.7 |
| 61150102 |
Of Blend containing Cotton and Man Made Fibre
|
Piece |
4.2% |
34.0 |
1.2% |
9.7 |
| 61150103 |
Of Man Made Fibres |
Piece |
4.3% |
34.7 |
1.2% |
9.7 |
| 61150104 |
Of Silk (other than containing Noil silk) |
Piece |
1.3% |
19.2 |
0.4% |
5.9 |
| 61150105 |
Of Wool |
Piece |
3.9% |
50.2 |
1.1% |
14.2 |
| 61150106 |
Of Blend containing Wool and Man Made Fibre |
Piece |
3.9% |
50.2 |
1.1% |
14.2 |
| 61150107 |
Of Cotton containing 1% or more by weight of
spandex/lycra/elastane |
Piece |
3.3% |
28.9 |
0.9% |
7.9 |
| 61150199 |
Of Others |
Piece |
3.3% |
26.7 |
0.9% |
7.3 |
| 611502 |
Others |
|
|
|
|
|
| 61150201 |
Of Cotton |
Kg |
3.5% |
90.3 |
0.9% |
23.2 |
| 61150202 |
Of Blend containing Cotton and Man Made Fibre |
Kg |
4.2% |
99.0 |
1.2% |
28.3 |
| 61150203 |
Of Man Made Fibres |
Kg |
4.2% |
108.0 |
1.2% |
30.9 |
| 61150204 |
Of Silk (other than containing Noil silk) |
Kg |
1.3% |
122.1 |
0.4% |
37.6 |
| 61150205 |
Of Wool |
Kg |
3.5% |
101.4 |
0.9% |
26.1 |
| 61150206 |
Of Blend containing Wool and Man Made Fibre |
Kg |
3.6% |
104.3 |
1.0% |
29.0 |
| 61150207 |
Of Cotton containing 1% or more by weight of spandex/lycra/ elastane |
Kg |
3.5% |
98.0 |
0.9% |
25.2 |
| 61150299 |
Of Others |
Kg |
3.5% |
83.8 |
0.9% |
21.6” |
2. This notification shall come into force on the 1st day of July, 2017.
(Anand Kumar Jha)
Under Secretary to the Government of India
[F. No. 609/43/2017-DBK]
Note: The principal notification No.
131/2016-Customs (N.T.), dated the 31st October, 2016 was
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 31st
October, 2016 vide number G.S.R. 1018 (E), dated the 31st October, 2016 and was last amended
vide notification No.
41/2017-Customs (N.T.), dated the 26th April, 2017 vide number G.S.R. 408(E),
dated the 26th April, 2017.
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