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CUSTOMS NOTIFICATION No.30/2001(N.T.) Dated 22nd June, 2001   
Drawback Rates Revised

In exercise of the powers conferred by rule 3, read with rule 4 of the Customs and Central Excise Duties Drawback Rules, 1995, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.29/2001-Customs(N.T.) dated the 1st June, 2001, with effect from 7th June, 2001, namely:- 

In the Table annexed to the said notification:- 

(i) in Chapter 33, for Serial/Sub-serial No.33.01, and the entries relating thereto in columns 2, 3, 4 and 5 the following shall be substituted, namely:- 

Serial/

Sub-Serial No.

 

Description of goods

 

Rate of Drawback

 

Allocation

 

 Cus.       C. Ex.

1.

 

2.

 

3.

 

4.

 5.

 

“33.01

(a) Perfumed agarbatties

12.5% (twelve point five per cent. only) of f.o.b. value subject to a maximum of Rs.21.00 (Rs. twenty one only) per kg.

7%

5.5%”’

 (ii) in Chapter 42,- 

(a)

for Serial/Sub-serial Nos.42.05, 42.06, 42.07, 42.08, 42.09, 42.10, 42.11, 42.12, 42.13, 42.14, 42.15, 42.16, 42.17 and 42.18 for the entries relating thereto in columns 2,3, 4 and 5 the following shall be respectively substituted, namely:-

42.05

Leather wallets, Ladies Purses, Gents’ Purses, Leather Pouches and Toilets cases, when CENVAT facility has not been availed.

6.5% (six point five per cent only) of f.o.b. value subject to a maximum of Rs.40.00 (Rs. forty only) per piece.

2.3%

4.2%

 

 

 

 

 

42.06

Leather wallets, Ladies Purses, Gents’ Purses, Leather Pouches and Toilets cases, when CENVAT facility has been availed.

2.3% (two point three per cent only) of f.o.b. value subject to a maximum of Rs.14.00 (Rs. fourteen only) per piece.

All Customs

 

 

 

 

 

 

42.07

Leather Bags, Rucksack Bags, Hand Bags, Ladies Bags and Pouch Bags, when CENVAT facility has not been availed.

7.25% (seven point two five per cent only) of f.o.b. value subject to a maximum of Rs.215.00 (Rs. two hundred fifteen only) per piece.

2.1%

5.15%

 

 

 

 

 

42.08

Leather Bags, Rucksack Bags, Hand Bags, Ladies Bags and Pouch Bags, when CENVAT facility has been availed.

2.1% (two point one per cent only) of f.o.b. value subject to a maximum of Rs.62.00 (Rs. sixty two only) per piece.

All Customs

42.09

Fax Cover, Coin-holder, Card holders, Pen case, Spectacles case, Note book case, Cell Phone cover, Cheque Book Cover, Passport Holder, Pass cases, Mirror cases, and memo cases made of leather when CENVAT facility has not been availed.

5% (five per cent only) of f.o.b. value subject to a maximum of Rs.10.00 (Rs. ten only) per piece.

2.5%

2.5%

 

 

 

 

 

 

42.10

Fax Cover, Coin-holder, Card holders, Pen case, Spectacles case, Note book case, Cell Phone cover, Cheque Book Cover, Passport Holder, Pass cases, Mirror cases, and memo cases made of leather when CENVAT facility has been availed.

2.5% (two point five per cent. only) of f.o.b. value subject to a maximum of Rs.5.00 (Rs. five only) per piece.

All Customs

 

 

 

 

 

42.11

Key Holder and Key case, When CENVAT facility has not been availed.

5% (five per cent. only) of f.o.b. value subject to a maximum of Rs.15.00 (Rs. fifteen only) per piece.

1.5%

3.5%

 

 

 

 

 

42.12

Key Holder and Key case, When CENVAT facility has been availed.

1.5% (one point five per cent. only) of f.o.b. value subject to a maximum of Rs.5.00 (Rs. five only) .

All Customs

 

 

 

 

 

42.13

Clip files, File folders Planners, Folios, Album cases, made of Leather, when CENVAT facility has not been availed.

5% (five per cent. only) of f.o.b. value subject to maximum of Rs.25.00 (Rs. twenty five only) per piece.

1.5%

3.5%

 

 

 

 

 

42.14

Clip files, File folders Planners, Folios, Album cases, made of Leather, when CENVAT facility has been availed.

1.5% (one point five per cent. only) of f.o.b. value subject a maximum of Rs.7.50 (Rs. seven and paise fifty only) per piece.

All Customs

 

 

 

 

 

42.15

 

Leather apparel, when CENVAT facility has not been availed.

8% (eight per cent. only) of f.o.b. value subject to a maximum of Rs.400.00 (Rs. four hundred only) per piece.

3.5%

4.5%

 

 

 

 

 

 

42.16

Leather apparel, when CENVAT facility has been availed.

3.5% (three point five per cent only) of f.o.b. value subject to a maximum of Rs.175.00 (Rs. one hundred and seventy five only) per piece.

All Customs

42.17

Industrial Leather gloves with or without cotton lining, when CENVAT facility has not been availed.

9% (nine per cent. only) of f.o.b. value subject to a maximum of Rs.12.00 (Rs. twelve only) per pair

4.5%

4.5%

 

 

 

 

42.18

Industrial Leather gloves with or without cotton lining, when CENVAT facility has been availed.

4.5% (four point five per cent. only) of f.o.b. value subject to a maximum of Rs.6.00 (Rs. six only) per pair.

All Customs

 

(b)

for Serial/Sub-serial Nos.42.21 and 42.22 and the entries relating thereto in columns 2, 3, 4 and 5, the following shall be respectively substituted, namely:-

 

“42.21

Leather Belts, when CENVAT facility has not been availed.

5% (five per cent. only) of f.o.b. value subject to a maximum of Rs.18.00 (Rs. eighteen only) per piece

1.5%

3.5%

 

 

 

 

 

42.22

Leather Belts, when CENVAT facility has been availed.

1.5% (one point five per cent. only) of f.o.b. value subject to a maximum of Rs.5.50 (Rs. five and paise fifty only) per piece.

All Customs

 

(c)

after Serial/Sub-serial No.42.22 and the entries relating thereto in columns 2, 3, 4 and 5, the following shall be inserted, namely:-

 

“42.23

All Leather goods, including travel goods (not manufactured out of reptile skin/reptile leather, fur skin and hair-on-skins and also excluding goods manufactured from duty free finished leather imported under Notification No.17/2001-Cus dated 1.3.2001), not elsewhere specified in this Chapter, when CENVAT facility has not been availed.

5.5% (five point five per cent. only) of f.o.b. value subject to a maximum of Rs.60.00 (Rs. sixty only) per piece.

2.5%

3%

 

 

 

 

 

42.24

All Leather goods, including travel goods (not manufactured out of reptile skin/reptile leather, fur skin and hair-on-skins and also excluding goods manufactured from duty free finished leather imported under Notification No.17/2001-Cus dated 1.3.2001), not elsewhere specified in this Chapter, when CENVAT facility has  been availed.

2.5% (two point five per cent. only) of f.o.b. value subject to a maximum of Rs.28.00 (Rs. twenty eight only) per piece.

All Customs”;

(iii) in Chapter 52, for Serial/sub-serial No.52.05, and the entries relating thereto in columns 2, 3, 4 and 5, the following shall be substituted, namely:-

“52.05

B. Cotton coloured fabrics with or without Art silk and embellishment/embroidery of about 8 (eight) yards in length, commonly known as Real Madras Hand-kerchief, when CENVAT facility has not been availed.

5% (five per cent. only) of f.o.b. value subject to a maximum of Rs.16.00 (Rs. sixteen only) per kg.

All Central Excise”;

 

 

(iv) in Chapter 61,- 

(a)

for Serial/Sub-serial Nos.61.01, 61.02, 61.03, 61.04, and 61.05, and the entries relating thereto in columns 2, 3 4 and 5, the following shall be respectively substituted, namely:-

 

“61.01

Knitted shirts/blouses/T. Shirts/ tops, all sorts

12.5% (twelve point five per cent. only) of f.o.b. value subject to a maximum of Rs.40.00 (Rs. forty only) per piece

5%

7.5%

 

 

 

 

 

61.02

Knitted Trousers/Pants, all sorts

12.5% (twelve point five per cent. only) of f.o.b. value subject to a maximum of Rs.30.00 (Rs. thirty only) per piece

5%

7.5%

 

 

 

 

 

61.03

Knitted cotton sweaters/ cardigans/pullovers, all sorts

12.5% (twelve point five per cent. only) of f.o.b. value subject to a maximum of Rs.55.00 (Rs. fifty five only) per piece

5%

7.5%

 

 

 

 

 

61.04

Ladies’/Gents’ knitted dresses, all sorts including Pyjama suits, night gowns.

13% (thirteen per cent. only) of f.o.b. value subject to a maximum of Rs.50.00 (Rs. fifty only) per piece

5.5%

7.5%

 

 

 

 

 

61.05

All other knitwears and articles of hosiery made of cotton/ polyester/cellulosic yarn or knitted fabric.

12% (twelve per cent. only) of f.o.b. value subject to a maximum of Rs.35.00 (Rs. thirty five only) per piece

4.5%

7.5%”;

 

(b)

Serial/Sub-serial No.61.06, and the entries relating thereto shall be omitted;

 (v) in Chapter 62,- 

(a)

for Serial/Sub-serial Nos.62.01, 62.02, 62.03, 62.04, 62.05 and 62.06, 62.07, 62.08, 62.09, 62.10, 62.11 and 62.12, and the entries relating thereto in columns 2, 3, 4 and 5, the following shall be respectively substituted, namely:-

 

“62.01

Woven shirts/blouses/tops, all sorts, when CENVAT facility has not been availed.

14.5% (fourteen point five per cent. only) of f.o.b. value subject to a maximum of Rs.50.00 (Rs. fifty only) per piece.

5.5%

9%

 

 

 

 

 

62.02

Woven shirts/blouses/tops, all sorts, when CENVAT facility has been availed.

5.5% (five point five per cent. only) of f.o.b. value subject to a maximum of Rs.20.00 (Rs. twenty only) per piece.

All Customs

62.03

Woven Trousers/Pants, all sorts,

When CENVAT facility has not been availed.

14.5% (fourteen point five per cent. only) of f.o.b. value subject to a maximum of Rs.60.00 (Rs. sixty only) per piece.

5.5%

9%

 

 

 

 

 

62.04

Woven Trousers/Pants, all sorts, when CENVAT facility has been availed.

5.5% (five point five per cent. only) of f.o.b. value subject to a maximum of Rs.25.00 (Rs. twenty five only) per piece.

All Customs

 

 

 

 

 

62.05

Woven Jackets, all sorts, including anoraks and parkas when CENVAT facility has not been availed.

14.5% (fourteen point five per cent. only) of f.o.b. value subject to a maximum of Rs.65.00 (Rs. sixty five only) per piece.

5.5%

9%

 

 

 

 

 

62.06

Woven jackets, all sorts, including anoraks and parkas, when CENVAT has been availed.

5.5% (five point five per cent. only) of f.o.b. value subject to a maximum of Rs.25.00 (Rs. twenty five only) per piece.

All Customs

 

 

 

 

 

62.07

Ladies’/Gents’ woven dresses, all sorts, including pyjama suits, night gowns, when CENVAT facility has not been availed.

14.5% (fourteen point five per cent. only) of f.o.b. value subject to a maximum of Rs.65.00 (Rs. sixty five only) per piece.

5.5%

9%

 

 

 

 

 

62.08

Ladies’/Gents’ woven dresses, all sorts, including pyjama suits, night gowns, when CENVAT facility has  been availed.

5.5% (five point five per cent. only) of f.o.b. value subject to a maximum of Rs.25.00 (Rs. twenty five only) per piece.

All Customs

 

 

 

 

 

62.09

All other woven garments made of cotton/polyester/cellulosic yarn/

Fabric, when CENVAT facility has not been availed.

13.5% (thirteen point five per cent. only) of f.o.b. value subject to a maximum of Rs.40.00 (Rs. forty only) per piece.

4.5%

9%

 

 

 

 

 

62.10

All other woven garments made of cotton/polyester/cellulosic yarn, when CENVAT facility has been availed.

4.5% (four point five per cent. only) of f.o.b. value subject to a maximum of Rs.15.00 (Rs. fifteen only) per piece

All Customs

 

 

 

 

 

62.11

Ladies/Girls’ brassiers, when CEVANT facility has not been availed.

12% (twelve per cent. only) of f.o.b. value subject to a maximum of Rs.6.00 (Rs. six only) per piece

3%

9%

 

 

 

 

 

62.12

Ladies/Girls’ brassiers, when CENVAT facility has been availed.

3% (three per cent. only) of f.o.b. value subject to a maximum of Rs.1.50          (Re. One and paise fifty only) per piece.

All Customs”;

 

(b)

Serial/Sub-serial Nos.62.13, 62.14, 62.15, 62.16, 62.17, 62.18, 62.19, 62.20, 62.21 and 62.22, and the entries relating thereto shall be omitted; 

 (vi) in Chapter 64,- 

(a)

for Serial/Sub-serial No.64.01, 64.02, 64.03, 64.04, 64.05, 64.06, 64.07, 64.08, 64.09, 64.10, 64.11 and 64.12, and the entries relating thereto in columns 2, 3, 4 and 5, the following shall be substituted, namely:-

 

“64.01

All kinds of Leather Boots (excluding those manufactured from duty free finished leather imported under Notification No.17/2001-Cus. dated 1.3.2001) when CENVAT facility has not been availed.

11% (eleven per cent. only) of f.o.b. value subject to a maximum of Rs.85.00 (Rs. eighty five only) per pair

5%

6%

 

 

 

 

 

64.02

All kinds of Leather Boots (excluding those manufactured from duty free finished leather imported under Notification No.17/2001-Cus. dated 1.3.2001) when CENVAT facility has been availed.

5% (five per cent. only) of f.o.b. value subject to a maximum of Rs.40.00 (Rs. forty only) per pair

All Customs

 

 

 

 

 

64.03

All kinds of Leather Boots manufactured from duty free finished leather imported under Notification No.17/2001-Cus. dated 1.3.2001) when CENVAT facility has not been availed.

6.3% (Six point three per cent. only) of f.o.b. value subject to maximum of Rs.50.00 (Rs. fifty only) per pair.

All C. Excise

 

 

 

 

 

64.04

All kinds of Leather half Boots (excluding those manufactured from duty free finished leather imported under Notification No.17/2001-Cus. dated 1.3.2001) when CENVAT facility has not been availed.

11% (eleven per cent only) of f.o.b. value subject to maximum of Rs 85.00 (Rs.eighty five only) per pair.

5%

6%

 

 

 

 

 

64.05

All kinds of Leather half Boots (excluding those manufactured from duty free finished leather imported under Notification No.17/2001-Cus. dated 1.3.2001) when CENVAT facility has been availed.

5% (five per cent. only) of f.o.b. value subject to maximum of Rs.40.00 (Rs. forty only) per pair.

All Customs

 

 

 

 

 

64.06

All kinds of Leather half Boots manufactured from duty free finished leather imported under Notification No.17/2001-Cus dated 1.3.2001 when CENVAT facility has not been availed

6.3% (six point three  per cent. only) of f.o.b. value subject to maximum of Rs.50.00 (Rs. fifty only) per pair.

All C. Excise

 

 

 

 

64.07

All kinds of Leather Gents shoes (excluding those manufactured from duty free finished leather imported under Notification No.17/2001-Cus. dated 1.3.2001) when CENVAT facility has not been availed.

11% (eleven per cent. only) of f.o.b. value subject to maximum of Rs. 80.00 (Rs. eighty only) per pair.

5%

6%

 

 

 

 

64.08

All kinds of Leather Gent’s Shoes (excluding those manufactured from duty free finished leather imported under Notification No.17/2001-Cus dated 1.3.2001) when CENVAT facility has been availed.

5% (five per cent only) of f.o.b. value subject to maximum of    Rs.  36.00 (Rs. thirty six only) per pair.

All Customs

 

 

 

 

 

64.09

All kinds of Leather Gent’s Shoes manufactured from duty free finished leather imported under Notification No.17/2001-Cus dated 1.3.2001 when CENVAT facility has not been availed.

6.3% (six point three per cent. only) of the f.o.b value subject to maximum of Rs.46.00 (Rs. forty six only) per pair

All C. Excise

 

 

 

 

64.10

All kinds of Leather Ladies’ ‘shoes (excluding those manufactured from duty free finished leather imported under Notification No.17/2001-Cus dated 1.3.2001) when CENVAT facility has not been availed.

11% (eleven per cent. only) of the f.o.b. value subject to a maximum of Rs. 75.00 (Rs. seventy five only) per pair

5%

6%

64.11

All kinds of Leather Ladies’ ‘shoes (excluding those manufactured from duty free finished leather imported under Notification No.17/2001-Cus dated 1.3.2001) when CENVAT facility has been availed.

5% (five per cent only) of f.o.b value subject to maximum of    Rs. 34.00 (Rs. thirty four only) per pair.

All Customs

 

 

 

 

64.12

All kinds of Leather Ladies Shoes manufactured from duty free finished leather imported under Notification No.17/2001-Cus dated 1.3.2001 when CENVAT facility has not been availed.

6.3% (six point three per cent. only) of f.o.b value subject to maximum of Rs. 43.00 (Rs. forty three only) per pair.

All C.Excise

  (b) after Serial/Sub-serial No. 64.18, and the entries relating thereto in columns 2, 3, 4, and 5, the following shall   be inserted, namely:-  

 

 

 

 

“64.181

All kinds of children’s Leather shoes/chappals/sandals, (not manufactured out of duty free finished leather imported under Notification No. 17/2001-Cus dated the 1st March.2001), when CENVAT facility has not been availed.

6% (six per  cent only) of  f.o.b. value subject to a maximum of Rs. 20.00 (Rs. twenty only) per pair.

2.3%

3.7%

 

 

 

 

 

64.182

All kinds of children’s Leather shoes/chappals/sandals, (not manufactured out of duty free finished leather imported under Notification No. 17/2001-Cus dated the 1st March.2001), when CENVAT facility has been availed.

2.3% (two point three per cent only) of f.o.b. value subject to a maximum of Rs. 8.00 (Rs. eight only) per pair.

All Customs

 

 

 

 

64.183

All kinds of children’s Leather shoes/chappals/sandals, (manufactured out of duty free finished leather imported under Notification No. 17/2001-Cus dated the 1st March.2001), when CENVAT facility has not been availed.

3.8% (three point eight per cent only) of f.o.b. value subject to a maximum of Rs. 13.00 (Rs. thirteen only) per pair.

All C Excise

  (c) after Serial/Sub-serial No.64.35, and the entries relating thereto in columns 2, 3, 4 and 5, the following shall be inserted, namely:- 

“64.351

All kinds of Children’s Leather shoes/chappals/sandals uppers, (manufactured out of duty free finished leather imported under Notification No.17/2001-Cus dated the 1st March, 2001), when CENVAT facility has not been availed.

5% (five per cent. only) of f.o.b. value subject to a maximum of Rs.10.00 (Rs. ten only) per pair.

1.4%

3.6%

 

 

 

 

 

64.352

All kinds of Children’s Leather shoes/chappals/sandals uppers, (manufactured out of duty free finished leather imported under Notification No.17/2001-Cus dated the 1st March, 2001), when CENVAT facility has been availed.

1.4% (one point four per cent. only) of f.o.b. value subject to a maximum of Rs.3.00 (Rs. three only) per pair.

All Customs

 

 

 

 

64.353

All kinds of Children’s Leather shoes/chappals/sandals uppers, (manufactured out of duty free finished leather imported under Notification No.17/2001-Cus dated the 1st March, 2001), when CENVAT facility has not been availed.

2.9% (two point nine per cent. only) of f.o.b. value subject to a maximum of Rs.6.00 (Rs. six only) per pair.

All Central Excise”;

 

  (vii) in Chapter 73, for Serial/Sub-serial No.73.27, and the entries relating thereto in columns 2, 3, 4 and 5, the following shall be respectively substituted, namely:- 

 

 

 

 

 

“73.27

Handicrafts/Artware of Iron

Rs.4.50 (Rs. four and paise fifty only) per kg.

All Customs”;

  (viii) in Chapter 74,-

(a) for Serial/Sub-serial No.74.18, and 74.19, for the entries relating thereto in columns 2, 3, 4 and 5, the following shall be respectively substituted, namely:- 

 

 

 

 

 

“74.18

Brass Builder Hardware, when CENVAT facility has not been availed.

21% (twenty one per cent. only) of the f.o.b. value subject to a maximum of Rs.42.00 (Rs. forty two only) per kg.

14%

7%

 

 

 

 

 

74.19

Brass Builder Hardware, when CENVAT facility has been availed.

14% (fourteen per cent. only) of the f.o.b. value subject to a maximum of Rs.28.00 (Rs. twenty eight only) per kg.

All Customs”;

  (b) for Serial/Sub-serial Nos.74.22, and 74.23, for the entries relating thereto in columns 2, 3, 4 and 5, the following shall be respectively substituted, namely:- 

 

 

 

 

 

74.22

Handicrafts/Artware of Brass and Electroplated Nickel Silver (EPNS) Wares, when CENVAT facility has not been availed.

21% (twenty one per cent. only) of the f.o.b. value subject to a maximum of Rs.42.00 (Rs. forty two only) per kg.

14%

7%

 

 

 

 

 

74.23

Handicrafts/Artware of Brass and Electroplated Nickel Silver (EPNS) Wares, when CENVAT facility has been availed.

14% (fourteen per cent. only) of the f.o.b. value subject to a maximum of Rs.28.00 (Rs. twenty eight only) per kg.

All Customs”;

 

Sd/-
(N.K. Sinha)  
Under Secretary to the Government of India

  Note: The principal notification was published in the Gazette of India vide G.S.R.409(E), dated the 1st June, 2001.

 

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