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All industry Rates of Duty Drawback for the year 2002-2003 effective from
1.6.2002
Customs
Drawback Circular No. 29 dated 29th May 2002
I
am enclosing a copy of the Drawback Table 2002-2003, issued vide notification
No. 33/ 2002-Cus (NT) dated 29.5.2002. These rates will come into effect from
1.6.2002.
The
old drawback rate would be applicable till 31.5.2002.
2.
The New Drawback Table has the following salient features: -
(ix)
This year, Explanatory Notes have been introduced in various Chapters,
which shall aid in easier interpretation of the entries and obviate any disputes
at the field level.
(x)
For Dye Intermediates, falling under SS No. 29.14, now a generic entry
has been created which shall cover all kinds of organic dye intermediates.
(xi)
In case of Leather Articles, the entries have been regrouped with fewer
numbers of entries now covering large number of products. In order to remove any
confusion as to their scope, in the notes to Chapter 42 an exhaustive list of
products has been provided.
(xii) Further,
in order to provide adequate rebate to such Leather Articles, which are made of
leather in combination with other materials and where the indigenous leather is
less than 60% of the visible area, separate entries have been created in chapter
42. Also, a new item �Golf Glove� has been included in this Chapter.
(xiii)Since
even Knitted Garments are now chargeable to Central Excise Duty, separate set of
entries have been created for exporters availing of CENVAT facility or not
availing of CENVAT facility.
(xiv)In
chapter 64, the entries relating to Leather Footwear have been clubbed for the
sake of easier classification of goods and payment of drawback.
(xv) A
new item �Non alloy, hot rolled coil/ sheets/ plates� has been included in
Chapter 72.
(xvi)The
entry relating to Gaskets (SS No. 84.59) has been recast and an explanatory Note
has been given for defining its scope.
(xvii)A
new item �Aluminium Conductor� has been included in Chapter 85.
(xviii)
Similarly, in Chapter 96, Writing Instrument including Mechanical
Pencils, now have a single entry to facilitate export of products in assorted
packs and to discount the possibility of any disputes. This shall also reduce
paper work and transaction cost. Same measure has also been adopted for parts of
Writing Instruments.
(xix)Since
Central Excise duty has been levied this year on many products for the first
time, the availment of drawback for such products has been made incumbent upon
the availment of CENVAT facility. A few such products are Paper products,
Laboratory Glassware, Immitation Zari, Knitted Fabrics, Grey Fabrics and
Complete Bicycles.
3.
The Directorate of Drawback has tried its best to provide a user-friendly
Drawback Table, Complete in all details, Still the possibility of any errors/
omissions have crept into inadvertently, cannot be rules out. I would,
therefore, request that the staff concerned may be advised to go through the
changes effected in the All Industry Rates meticulously and bring to may notice
for initiating suitable corrective action.
4.
The new Drawback Table may be given wide publicity through issuance of
Public Notice. Suitable Standing Order may also be issued to inform the field
officer and the staff concerned.
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