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:-
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Serial/ Sub-Serial
No. |
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Description
of goods |
|
Rate
of Drawback |
|
Allocation
Cus.
C. Ex. |
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1. |
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2. |
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3. |
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4. |
5. |
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“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,-
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(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% |
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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 |
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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% |
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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 |
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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% |
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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 |
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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% |
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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 |
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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% |
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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 |
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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% |
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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 |
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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% |
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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 |
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(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:- |
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“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% |
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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 |
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(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:- |
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“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% |
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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:-
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“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% |
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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% |
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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% |
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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% |
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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%”; |
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(b) |
Serial/Sub-serial
No.61.06, and the entries relating thereto shall be omitted; |
(v)
in Chapter 62,-
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(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:- |
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“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% |
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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 |
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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% |
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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 |
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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% |
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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 |
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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% |
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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 |
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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% |
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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 |
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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% |
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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”; |
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(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% |
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