GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 175/2009 - Customs (N.T.)
New Delhi, the 27th November, 2009
G.S.R. 850 (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), and in pursuance of rules 3
and 4 of the Customs, Central Excise Duties and Service Tax Drawback Rules,
1995, the Central Government, hereby makes the following amendments in the
notification of the Government of India in the Ministry of Finance (Department
of Revenue),
No.103/2008-Customs (N.T.), dated the 29th August, 2008 published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide
number G.S.R. 627 (E) dated the 29th August, 2008, namely:-
In the said notification, -
(a) under the heading ‘Notes and Conditions’, after serial number (19), the
following shall be inserted, namely, -
“(20) The drawback rates prescribed in the said Schedule against tariff items
711301 and 711302 shall apply only to goods exported by airfreight, post parcel
or authorised courier through the Custom Houses as specified in para 4A.12 of
the Hand Book of Procedures (Vol. I), 2009-14 published vide
Public Notice
No.1/2009-14 dated 27th August, 2009 of the Government of India in the Ministry
of Commerce and Industry, after examination by the Customs
Appraiser/Superintendent (Jewellery Expert) to ascertain the quality of
gold/silver and the quantity of net content of gold/silver in the gold/silver
jewellery. The Free on Board (FOB) value of any consignment through authorised
courier shall not exceed rupees twenty lakhs.
(21) The drawback rates prescribed in the said Schedule against tariff items
711301 and 711302 shall not be applicable to goods manufactured or exported in
discharge of export obligation against any scheme of the relevant Export and
Import Policy or the Foreign Trade Policy of the Government of India which
provides for duty free import/replenishment/procurement from local sources of
gold/silver.”
(b) in the Schedule, -
(i) in Chapter 64, for the tariff item 640311 and the entries relating thereto,
the following tariff items and the entries shall be substituted, namely:-
| “640311 |
Leather safety footwear with protective metal toe-cap
|
pair |
10.5% |
175 |
2% |
33 |
| 640399 |
Others |
|
1% |
|
1%” |
|
(ii) in Chapter 70, after tariff item 70139990 and the entries relating thereto,
the following tariff item and the entries shall be inserted, namely:-
| “70139991 |
Jars, Perfume Bottles, Candle Plate/Coasters, Votive, Lotion Bottle/Soap Dish,
Ornamental Spheres/Stars/Bells |
Kg. |
9.4% |
43 |
Nil” |
|
(iii) in Chapter 71, for tariff item 7113 and the entries relating thereto, the
following tariff items and the entries shall be substituted, namely:-
| “7113 |
Articles of jewellery and parts
thereof, of precious metal
or of metal clad with
precious metal |
|
|
|
|
|
| 711301 |
Articles of jewellery
and parts thereof,
made of gold |
Gms. |
Rs.20.60 per gram of net gold
content (.995 or more purity)
in the jewellery |
|
Rs.20.60 per gram of net gold
content (.995 or more purity)
in the jewellery |
|
| 711302 |
Articles of jewellery
and parts thereof,
made of silver |
Kg. |
Rs. 1,030/= per kg of net
silver content (.999 purity) in
the jewellery |
|
Rs.1,030/= per Kg of net silver
content (.999 purity) in the
jewellery |
|
| 711399 |
Others |
Nil |
|
|
Nil” |
|
(iv) in Chapter 83, for the tariff item 830603 and the entries relating thereto,
the following tariff items and the entries shall be substituted, namely,-
| “830603 |
of iron and steel |
Kg. |
12.5% |
20.2 |
1% |
1.6 |
| 830604 |
of aluminium |
Kg. |
9.1% |
37.2 |
1% |
4 |
| 830699 |
Others |
Kg. |
9% |
9 |
1% |
1” |
(v) in Chapter 94, after tariff item 940505 and the entries relating thereto,
the following tariff item and the entries shall be inserted, namely:-
| “940506 |
Lanterns/Lamps
predominantly of glass |
Kg |
9.4% |
43 |
Nil” |
(vi) in Chapter 95, after tariff item 95069962 and the entries relating thereto,
the following tariff item and the entries shall be inserted, namely:-
| “95069963 |
Rounder’s bat,
Wooden |
piece |
11% |
44 |
11% |
44” |
[F. No. 609/67/2009-DBK]
(RAJESH KUMAR AGARWAL)
UNDER SECRETARY TO THE GOVERNMENT OF INDIA
Note: The principal
notification No.103/2008-Customs (N.T.) was published in the
Gazette of India, vide number G.S.R. 627(E), published in the Gazette of India,
Extraordinary, part II, Section 3, Sub-section (i) dated the 29th August, 2008
and was last amended by
notification No.2/2009-Cus (N.T.) dated 2nd January,
2009, vide number G.S.R. 8 (E) dated 2nd January, 2009.