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Drawback rates - Goods taken into use - after importation
Notification
No. 19 dated 6th February 1965 {As amended by
Notifications No. 154 dated 8th November 1969 and No. 45 dated 2nd
May 1970}
In
exercise of the powers conferred by sub-section (2) of section 74 of the Customs
Act, 1962 (52 of 1962), and in supersession of the notification of the
Government of India in the Ministry of Finance (Department of Revenue) No.
49-Customs, dated the 1st February, 1963, the Central Government hereby fixes
the rates mentioned in column (2) of the Table below as the rates at which
drawback of import duty shall be allowed in respect of goods used after their
importation, which have been out of Customs control for the period specified in
the corresponding entry in column (1) of the said Table:
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Length
of period between the date of clearance for home consumption and the
date when the goods are placed under customs control for export.
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Percentage
of import duty to be paid as drawback
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(1)
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(2)
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Not
more than 6 months
More
than 6 months but not more than 12 months
More
than 12 months but not more than 18 months
More
than 18 months but not more than 24 months
More
than 24 months but not more than 30 months
More
than 30 months but not more than 36 months
More
than 36 months but not more than 12 months
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85%
70%
60%
50%
40%
30%
Nil
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Provided
that where the period referred to in column (1) is more than 24 months,
drawback shall be allowed, only, if the Commissioner of Customs concerned on
sufficient cause being shown, has in that particular case extended the period
beyond 24 months:
Provided
further that when any of the goods specified below have been used after
their importation into India, drawback of import duty paid thereon shall not be
allowed when they are exported out of India.
(i)
Wearing apparel.
(ii)
Tea-chests.
(iii)
Exposed cinematograph films passed by the Board of Film Censors in India
(iv)
Unexposed photographic films, paper and plates, and X-ray films.
(2)
Notwithstanding anything contained in paragraph 1, in respect of a motor
car or goods (other than the goods specified in the second proviso to that
paragraph), imported by a personal and private use, drawback of duty shall be
calculated by reducing the import duty paid in respect of such motor car or
goods by 4%, 3%, 2 and a half percent and 2% for use for each quarter or part
thereof during the period of first year, second year, third year and fourth year
respectively:
Provided
that where the period aforesaid is more than 2 years, drawback shall be allowed,
only if the Board, on sufficient cause being shown, has in that particular case
extended the period beyond 2 years:
Provided further that no drawback
shall be allowed if such motorcar or goods has or have been used for more than 4
years.
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