Notification NO. 50/2001-Customs(N.T.), 4th October, 2001.
Amendments in Duty Drawback Rates
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 further 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, and notification
No.30/2001-Customs(N.T.) dated 22nd June, 2001, on and from 4th October, 2001, namely:-
In the Table annexed to the said notification,-
(i) in Chapter 27, for Serial/Sub-serial No.27.10, and the entries relating thereto in columns 2, 3, 4 and 5, the following shall be _substituted, namely:-
| Serial/Sub-serial No. | Description of the Goods | Rate of Drawback | Allocation |
|---|
| | | | Cus. | C.Ex. |
|---|
| 1. | 2. | 3. | 4. | 5. |
|---|
| "27.10 | Naphtha if made out of imported crude oil | Rs.48.00 ((Rupees forty- eight) per MT | All Customs"; |
(ii) in Chapter 28, for Serial/Sub-serial Nos.28.02, 28.03, 28.04, 28.07, 28.10, 28.11, 28.12, 28.13, 28.16, 28.17, 28.18, 28.19, 28.20, 28.22 and 28.23 and the entries relating thereto in columns 2, 3, 4 and 5, the following shall be _substituted, namely:-
| 1. | 2. | 3. | 4. | 5. |
|---|
| "28.02 | Hydro Fluoric Acid 70% | Rs.613.00 (Rupees six hundred thirteen only) per MT. | All Customs |
| 28.03 | Phosphorus Pentasulphide | Rs.2.00 (Rupees two only) per kg. | All Customs |
| 28.04 | Caustic Potash | Rs.2034.00 (Rupees two thousand, thirty-four only) per MT | All Customs |
| 28.07 | Lead Oxide Grey (Lead Sub-Oxide) | Rs.4.50 (Rupees four and paise fifty only) per kg. | All Customs |
| 28.10 | Mercuric Oxide(Red & Yellow) | Rs.27.00 (Rupees twenty-seven only) per kg. | All Customs |
| 28.11 | Mercuric Chloride | Rs.22.50 (Rupees twenty-two and paise fifty only) per kg. | All Customs |
| 28.12 | Mercurous Chloride(Calomel) | Rs.22.50 (Rupees twenty-two and paise fifty only) per kg. | All Customs |
| 28.13 | Copper Oxy-chloride 50% WDP | Rs.10.00 (Rupees ten only) per kg. | All Customs |
| 28.16 | Nickel Sulphate | Rs.4.50 (Rupees four and paise fifty only) per kg. | All Customs |
| 28.17 | Copper Sulphate | Rs.5.00 (Rupees five only) per kg. | All Customs |
| 28.18 | Mercuric Sulphate | Rs.18.00 (Rupees eighteen only)per kg. | All Customs |
| 28.19 | Mercuric Nitrate | Rs.18.00( Rupees eighteen only) per kg. | All Customs |
| 28.20 | Potassium Carbonate | Rs.1854.00(Rupees one thousand eight hundred and fifty four only) per MT. | All Customs |
| 28.22 | Potassium Dichromate | Rs.918.00(Rupees nine hundred and eighteen only) per MT | All Customs |
| 28.23 | Potassium Permanganate | Rs.720.00(Rupees seven hundred and twenty only) per MT | All Customs" |
(iii) in Chapter29, for Serial/Sub-serial Nos. 29.04, 29.05, 29.08, 29.09, 29.10, 29.11, 29.12, and 29.13 and the entries relating thereto in columns 2, 3, 4 and 5, the following shall be _substituted, namely:-
| 1. | 2. | 3. | 4. | 5. |
|---|
| "29.04 | Mercuric Acetate | Rs.18.00 (Rupees eighteen only) per kg. | All Customs |
| 29.05 | Phenyl Mercuric Acetate | Rs.13.50 (Rupees thirteen and paise fifty only) per kg. | All Customs |
| 29.08 | Chloropropamide | Rs.3.50 (Rupees three and paise fifty only) per kg. | All Customs |
| 29.09 | Nicotinic Acid | Rs.20.50 (Rupees twenty and paise fifty only) per kg. | All Customs |
| 29.10 | Musk Amvrette Powder | Rs.20.00 (Rupees twenty only) per kg. | All Customs |
| 29.11 | Captan Tech. | Rs.6.50 (Rupees six and paise fifty only) per kg. | All Customs |
| 29.12 | 16,17-Dimethoxy Diebenzanthrone | Rs.2.00 (Rupees two only per kg. | All Customs |
| 29.13 | Captafal Tech. | Rs.6.00 (Rupees six only per kg. | All Customs" |
(iv) in Chapter 30, for Serial/Sub-serial Nos. 30.05, 30.06, 30.07, 30.08, 30.09, 30.10, 30.12, 30.13 and 30.14 and the entries relating thereto in columns 2, 3, 4 and 5, the following shall be _substituted, namely:-
| 1. | 2. | 3. | 4. | 5. |
|---|
| "30.05 | Anti-Histamine Chlorpheniramine Tabs. 4 mg. | Re.1.00 (Rupee one only) per 1000 tapes | All Customs |
| 30.06 | Cortico-Steroid Dexamethasond Tabs 0.5 mg. | Rs.3.70 (Rupees three and paise seventy only) per 1000 tabs. | All Customs |
| 30.07 | Anti-allergic /Anti-inflamatory Prednisolone Tabs. 5 mg. | Rs.29.00 (Rupees twenty-nine only) per 1000 tabs | All Customs |
| 30.08 | Indromethacin Capsules 25 mg. | Rs.3.00 (Rupees three only) per 1000 tabs | All Customs |
| 30.09 | Primibone Tabs 250mg. | Rs.17.00 (Rupees seventeen only) per 1000 tabs | All Customs |
| 30.10 | Candistatin Vaginal | Rs.430.00 (Rupees four hundred and thirty only) per 1000 tabs | All Customs |
| 30.12 | Trinicort Injection 40 mg./ml/1ml. vial | Rs.705.00 (Rupees seven hundred five only) per 1000 tabs | All Customs |
| 30.13 | Surgical Dressing | 1.25%(one point twenty-five per cent. only)of f.o.b. value | All Customs |
| 30.14 | Ointments Hydro-cortisone Acetate Ointment tubes weighing 5 gms per tube containing 1% active ingredient by weight. | Rs.56.00 (Rupees fifty-six only) per 1000 tabs. | All Customs" |
(v) in Chapter 32, for Serial/Sub-serial No.32.02, 32.03, 32.04, 32.05, 32.06, 32.08, 32.09, 32.10, 32.11 and 32.12, and the entries relating thereto in columns 2, 3, 4 and 5, the following shall be _substituted, namely:-
| 1. | 2. | 3. | 4. | 5. |
|---|
| "32.02 | Optical whitening agents/fluorescent bleaching agents. | 3.80%( three point eight per cent. only) of the f.o.b. value | All Customs |
| 32.03 | Olive OMW | Rs.3.20(Rupees three and paise twenty only only) per kg. | All Customs |
| 32.04 | Dark Blue DO | Rs.2.20 (Rupees two and paise twenty only) per kg. | All Customs |
| 32.05 | Bismark Brown R | Rs.1.40 (Rupee one and paise forty only) per kg. | All Customs |
| 32.06 | Blue 2 RX | Rs.1.30 (Rupee one and paise thirty only) per kg. | All Customs |
| 32.08 | Blue BC | Rs.1.40 (Rupees one and paise forty only) per kg. | All Customs |
| 32.09 | Blue RSN Powder | Rs.2.00 (Rupees two only) per kg. | All Customs |
| 32.10 | Bromo Benzanthrone | Rs.2.80 (Rupees two and paise eighty only) per kg. | All Customs |
| 32.11 | Brown BR CDP | Rs.13.30 (Rupees thirteen and paise thirty only) per kg. | All Customs |
| 32.12 | Brown R | Rs.1.50 (Rupee one and paise fifty only) per kg. | All Customs" |
(vi) in Chapter 33, for Serial/Sub-serial No.33.02, and the entries relating thereto in columns 2, 3, 4 and 5, the following shall be _substituted, namely:-
| 1. | 2. | 3. | 4. | 5. |
|---|
| "33.02 | (b) Others | 2.7%( two point seven per cent.only) of the f.o.b. value subject to a maximum of Rs.22.50(Rs.twenty-two and paise fifty only) per kg. | 1.7% | 1%" |
(vii) in Chapter 37, for Serial/Sub-serial Nos. 37.01, 37.02, 37.03, 37.04, 37.05 and 37.06, and the entries relating thereto in columns 2, 3, 4 and 5, the following shall be _substituted, namely:-
| 1. | 2. | 3. | 4. | 5. |
|---|
| "37.01 | Unexposed orthographic art film in jumbo form(width 1m. and above) | Rs.14.50 (Rupees fourteen and paise fifty only) . per sq. metre | All Customs |
| 37.02 | Unexposed medical x-ray film(Polyester Base) | Rs.30.20 (Rupees thirty and paise twenty only) per sq. metre. | All Customs |
| 37.03 | Unexposed Photographic paper(B/W) | Rs.4.00(Rupees four only) per sq. metre | All Customs |
| 37.04 | Exposed colour cine film excluding instant cine film | Rs.8.00 (Rupees eight only) per sq. metre | All Customs |
| 37.05 | Exposed black & white cine film excluding instant cine film | Rs.43.00 (Rupees forty three only) per 100 linear metre . | All Customs |
| 37.06 | 35mm Magnetic Sound Recording film | Rs.5.00 (Rupees five only) per sq. metre | All Customs" |
(viii) in Chapter 38, for Serial/Sub-serial Nos. 38.01, 38.02, and 38.03, and the entries relating thereto in columns 2, 3, 4 and 5, the following shall be _substituted, namely:-
| 1. | 2. | 3. | 4. | 5. |
|---|
| "38.01 | Glyphosate Tech. 95% | Rs.10.80 (Rupees ten and paise eighty only) per kg. | All Customs |
| 38.02 | Glyphosate 62% | Rs.5.50 (Rupees five and paise fifty only) per kg. | All Customs |
| 38.03 | Soft Ferrite Powder | Rs.1870.00 (Rupees one thousand eight hundred seventy only) per MT | All Customs" |
(ix) in Chapter 51, for Serial/Sub-serial Nos. 51.01, 51.02, 51.03, 51.04, 51.06, 51.07 and 51.08, and the entries relating thereto in columns 2, 3, 4 and 5, the following shall be _substituted, namely:-
| 1. | 2. | 3. | 4. | 5. |
|---|
| "51.01 | (i)Woollen worsted yarn of above 18BWS count; weaving quality | Rs.19.00 (Rupees nineteen only) per kg. | 18.75 | 0.25 |
| 51.02 | (ii)Woollen worsted yarn above 18BWS, Hosiery/hand knitting | Rs.12.30 (Rupees .twelve and paise thirty only) per kg. | 12.05 | 0.25 |
| 51.03 | (i) All Wool fabrics(other than hosiery/ Knitwear fabrics) manufactured out of only woollen worsted yarn of above 18 BWS counts. | Rs.20.50 (Rupees twenty and paise fifty only) per kg | 20.25 | 0.25 |
| 51.04 | (ii) (a) All Wool fabrics(other than hosiery/ Knitwear fabrics)manufactured out of only woollen worsted yarn of above 18 BWS counts, if dyed | Rs.23.80 (Rupees .twenty-three and paise eighty only) per kg. | 19.80 | 4.00 |
| 51.06
| (ii)(a) Blended fabrics(other than hosiery/Knitwear fabrics) containing mainly wool and viscose/ acrylic nylon /polyesterfibres/ with or without other natural fibres like Mohair, Angora, etc., if dyed.
| Rs.22.20 (Rupees.twenty-two and paise twenty only) per kg. | 19.00 | 3.20 |
| 51.07
| Blanketing cloth manufactured from yarn in which wool predominate by weight. | Rs.3.60 (Rupees three and paise sixty only) per kg. | 3.50 | 0.10 |
| 51.08 | (iii)(a) Blanketing cloth manufactured from yarn in which wool predominate by weight, if dyed.
| Rs.4.30(Rupees four and paise thirty only) per kg.
| 3.60 | 0.70" |
(x) in Chapter 52, for Serial/Sub-serial Nos. 52.01 and 52.05, and the entries relating thereto in columns 2, 3, 4 and 5, the following shall be _substituted, namely:-
| 1. | 2. | 3. | 4. | 5. |
|---|
| "52.01
| Dyed Handloom Fabrics (excluding lungies), when CENVAT facility has not been availed.
| 4% (four per cent only) of f.o.b. value subject to a maximum of Rs.12.00 (Rs. twelve only) per kg. | All C. Excise |
| 52.05
| Cotton coloured fabrics with or without Art silk and embellishment/ embroidery of about 8 (eight) yards in length,commonly known as Real Madras Handkerchief, when CENVAT facility has not been availed.
| 5% ( five per cent only) of f.o.b. value subject to a maximum of Rs.19.00 (Rs. nineteen only) per kg | All C. Excise" |
(xi) in Chapter 54, for Serial/Sub-serial Nos. 54.01 and 51.02, and the entries relating thereto in columns 2, 3, 4 and 5, the following shall be _substituted, namely:-
| 1. | 2. | 3. | 4. | 5. |
|---|
| "54.01
| Polyamide Tyre Yarn
| Rs.2.30 (Rupees.two and paise thirty only) per kg.
| All Customs |
| 54.02
| Viscose Tyre Yarn
| Rs.1.10 (Rupee one and paise ten only) per kg. | All Customs" |
(xii) in Chapter 56, for Serial/Sub-serial Nos. 56.01, 56.02, and 56.03, and the entries relating thereto in columns 2, 3, 4 and 5, the following shall be _substituted, namely:-
| 1. | 2. | 3. | 4. | 5. |
|---|
| "56.01 | Imitation Zari, all sorts, all sorts, including thread, kasab, badla, chalak,
tilla wire, salma, sadi, wire, kagari, Gijai, Pechak, Tike and Kallabattu. | Rs.32.50 (Rupees thirty-two and paise fifty only) per kg. of copper content
| All Customs |
| 56.02 | Viscose tyre cord/twine
| Rs.1.10 (Rupee one and paise ten only) per kg.
| All Customs |
| 56.03 | Polyamide tyre/cord/twine | Rs.2.30 (Rupees two and paise thirty only) per kg. | All Customs" |
(xiii) in Chapter 57,-
(a) for Serial/Sub-serial No.57.02, and the entries relating thereto in columns 2, 3, 4 and 5, the following shall be substituted, namely:-
| 1. | 2. | 3. | 4. | 5. |
|---|
| "57.02 | Cotton Durries/ Cotton Rugs (including Chindi Durries)/Cotton Chenille Rag Rug
Durries/Printed Durries / Druggets where Cotton predominates by weight. | 9% (nine per cent only) of f.o.b. value subject to a maximum of Rs.25.00 (Rs. twenty-five only) per kg. | All C. Excise |
(b) in Chapter 57, after Serial/Sub-serial No.57.04, and the entries relating thereto in columns 2, 3, 4 and 5, the following shall be inserted, namely:-
| 1. | 2. | 3. | 4. | 5. |
|---|
| "57.05 | Cotton/Rayon/Chenille Durries/ Rugs (including Chindi Durries)/ Rag Rug
Durries/Printed Durries / Druggets where Rayon/Chenille predominates by weight. | 9% (nine per cent only) of f.o.b. value subject to a maximum of Rs.24.00 (Rs.
twenty-four only) per kg. | All C. Excise |
(xiv) in Chapter 59, for Serial/Sub-serial Nos. 59.01 and 59.02, and the entries relating thereto in columns 2, 3, 4 and 5, the following shall be _substituted, namely:-
| 1. | 2. | 3. | 4. | 5. |
|---|
| "59.01 | Polyamide tyre fabric/Wrap sheet
| Rs.2.30 (Rupees two and paise thirty only) per kg.
| All Customs |
| 59.02 | Viscose Tyre fabric/warp sheet.
| Rs.1.10 (Rupees one and paise ten only) per kg.
| All Customs" |
(xv) in Chapter 60, for Serial/Sub-serial No. 60.04, 60.05, 60.06, 60.07 and 60.08, and the entries relating thereto in columns 2, 3, 4 and 5, the following shall be _substituted, namely:-
| 1. | 2. | 3. | 4. | 5. |
|---|
| "60.04 | All wool hosiery/knitted fabrics made out of woollen worsted yarn of above 18
BWS. | Rs.14.40 (Rupees fourteen and paise forty only) per kg. | 12.85 | 1.55 |
| 60.05 | Knitted fabrics of Acrylic yarn, when CENVAT facility has not been availed.
| Rs.8.00 (Rupees eight only) per kg.
| 1.80 | 6.20
|
| 60.06 | Knitted fabrics of Acrylic yarn, when CENVAT facility has been availed.
| Rs.1.80 (Rupee one and paise eighty only) per kg.
| All Customs |
| 60.07 | Blended knitwear containing wool/Arylic/nylon/polyester fibres/viscose fibres
with or without natural fibres like, Mohair, Angaro, etc., when CENVAT facility
has not been availed
| Rs.11.00 (Rupees eleven only) per kg.
| 9.20 | 1.80 |
| 60.08 | Blended knitwear containing wool/Arylic/nylon/polyester fibres/viscose fibres
with or without natural fibres like, Mohair, Angora, etc., when CENVAT facility
has been availed | Rs.9.20 (Rupees nine and paise twenty only) per kg. | All Customs" |
(xvi) in Chapter 61, for Serial/Sub-serial Nos. 61.07, 61.08, 61.09, and 61.10 and the entries relating thereto in columns 2, 3, 4 and 5, the following shall be _substituted, namely:-
| 1. | 2. | 3. | 4. | 5. |
|---|
| "61.07 | B.( i ) All wool knitwear and articles of hosiery made from woollen worsted yarn
of above 18 BWS counts, when CENVAT facility has not been availed.
| Rs.13.50 (Rupees thirteen and paise fifty only) per kg.
| 11.20 | 2.30
|
| 61.08 | ( ii ) All wool knitwear and articles of hosiery made from woollen worsted yarn
of above 18 BWS counts, when CENVAT facility has been availed.
| Rs.11.20(Rupees eleven and paise twenty only) per kg.
| All Customs |
| 61.09 | Knitwear and articles made wholly from hosiery/knitted fabrics of Acrylic fibres/
yarn, when CENVAT facility has not been availed.
| Rs.8.00 (Rupees eight only) per kg.
| 1.80 | 6.20 |
| 61.10 | Knitwear and articles made wholly from hosiery/knitted fabrics of Acrylic fibres/
yarn, when CENVAT facility has been availed.
| Rs.1.80 (Rupee one and paise eighty only) per kg.
| All Customs" |
(xvii) in Chapter 62, for Serial/Sub-serial Nos. 62.31, 62..32, 62.34, 62.35 and 62.36, and the entries relating thereto in columns 2, 3, 4 and 5, the following shall be _substituted, namely:-
| 1. | 2. | 3. | 4. | 5. |
|---|
| "62.31
| All wool shawls / embroidered shawls (including rumals of sizes not less than
30" x 30" manufactured from woven fabrics containing only woollen
worsted yarn , above 18 BWS counts in the warp and weft side irrespective of
nature of yarn/zari for embroidery.
| Rs.20.50 (Rupees twenty and paise fifty only) per kg.
| 20.30 | 0.20 |
| 62.32 | All wool shawls / embroidered shawls (including rumals of sizes not less than
30" x 30" manufactured from woven fabrics containing only woollen
worsted yarn , above 18 BWS counts in the warp and weft side irrespective of
nature of yarn/zari for embroidery, if dyed.
| Rs.23.80 (Rupees twenty-three and paise eighty only) per kg.
| 20.20 | 3.60 |
| 62.34 | All other woollen shawls / embroidered shawls (including rumals of sizes not
less than 30" x 30" manufactured from woven fabrics containing
predominantly (by weight) only woollen worsted yarn of above 18 BWS counts, if
dyed.
| Rs.22.20 (Rupees twenty-two and paise twenty only) per kg.
| 18.50 | 3.70 |
| 62.35 | Blended shawls (including shawls and rumals of sizes not less than 13" x
13") containing wool /acrylic /nylon/polyester fibre/viscose fibre with or
without other natural fibres like Mohair, Angora, etc. | Rs.20.50 (Rupees twenty and paise fifty only) per kg. of wool content
| 20.30 | 0.20 |
| 62.36 | Blended shawls (including shawls and rumals of sizes not less than 13" x
13") containing wool /acrylic /nylon/polyester fibre/viscose fibre with or
without other natural fibres like Mohair, Angora, etc., if dyed.
| Rs.23.80 (Rupees twenty-three and paise eighty only) per kg. of wool content
| 18.70 | 5.10" |
(xviii) in Chapter 63, -
(a) for Serial/Sub-serial Nos. and 63.01.63.02 , 63.03, 63.04, 63.05, and 63.07 and the entries relating thereto in columns 2, 3, 4 and 5, the following shall be _substituted, namely:-
| 1. | 2. | 3. | 4. | 5. |
|---|
| "63.01 | Blankets manufactured from yarn in which wool predominate by weight undyed, when
CENVAT facility has not been availed
| Rs.3.60 (Rupees three and paise sixty only) per kg.
| 3.50 | 0.10 |
| 63.02 | Blankets manufactured from yarn in which wool predominate by weight , if dyed ,
when CENVAT facility has not been availed.
| Rs.4.30 (Rupees four and paise thirty only) per kg.
| 3.50 | 0.80 |
| 63.03 | Blankets manufactured from yarn in which wool predominate by weight , if dyed ,
when CENVAT facility has been availed.
| Rs.3.50 (Rupees three and paise fifty only) per kg.
| All Customs |
| 63.04
| (i) Dyed Handloom Made-ups, when CENVAT facility has not been availed.
| 5%( five per cent.only) of f.o.b. value subject to a maximum of Rs.19.00 (Rs nineteen only) per kg.
| All C. Excise |
| 63.05 | (ii) All other dyed made ups including Tassels and throws, made of man-made
filament yarn/fibre when CENVAT facility has not been availed. | 8%(eight per cent only) of f.o.b. value subject to a maximum of Rs.25.00 (Rs.
twenty-five only) per kg. | All C. Excise |
| 63.07 | All other dyed made ups including Tassels and throws, made of cotton, when
CENVAT facility has not been availed. | 7%(seven per cent.) of f.o.b. value subject to a maximum of Rs.22.00 (Rs. twenty-two only) per kg.
| All C. Excise" |
(b) after Serial/Sub-serial No.63.08, and the entries relating thereto in columns 2, 3, 4 and 5, the following shall be inserted, namely:-
| 1. | 2. | 3. | 4. | 5. |
|---|
| "63.081 | All other dyed Made-ups including bath mats, tassels, throws, etc. with rubber /
latex backing. | 9% (nine per cent.only)of f.o.b. value subject to a maximum of Rs.22.00 (Rs.
twenty-two only) per kg. | All C. Excise" |
(c) for Serial/Sub-serial Nos. and 63.09, 63.10 and 63.13, and the entries relating thereto in columns 2, 3, 4 and 5, the following shall respectively be _substituted, namely:-
| 1. | 2. | 3. | 4. | 5. |
|---|
| "63.09
| Hessian Bags incorporating plastic liners of minimum dimension of 95 cm. X 50
cm. and above, when CENVAT facility has not been availed.
| Re.0.80 (paise eighty only) per kg. of hessian bags inclusive of plastic liners. | All C. Excise |
| 63.10 | Other Hessian Bags incorporating plastic liners , when CENVAT facility has not
been availed. | Re.0.60(paise sixty only) per kg. of hessian bags inclusive of plastic liners.
| All C. Excise |
| 63.13 | Cotton Terry Towels, and other made-up articles made with terry towelling cloth,
when CENVAT facility has not been availed, if dyed.
| 8.5% (eight point five per cent.only) of f.o.b. value subject to a maximum of Rs.20.00(Rs.twenty only) per kg.
| All C. Excise" |
(xix) in chapter 64;
(a) for Serial/Sub-serial Nos. 64.13, 64.14, and 64.15, and the entries relating thereto in columns 2, 3, 4 and 5, the following shall respectively be substituted, namely:-
| 1. | 2. | 3. | 4. | 5. |
|---|
| "64.13 | All kinds of Leather Gents’/Ladies’ Sandals (excluding those manufactured
from duty free finished leather imported under Notification No.17/2001-Cus dated
1st March, 2001), when CENVAT facility has not been availed | 7%(seven per cent only) of f.o.b. value subject to a maximum of Rs.38.00(Rs.thirty-eight only) per pair
| 2.6% | 4.4% |
| 64.14 | All kinds of Leather Gents’/Ladies’ Sandals (excluding those manufactured
from duty free finished leather imported under Notification No.17/2001-Cus dated
1st March, 2001), when CENVAT facility has been availed. | 2.6%( two point six per cent.only) of f.o.b. value subject to a maximum of Rs14.00 (Rs.fourteen only) per pair
| All Customs |
| 64.15 | All kinds of Leather Gents’/Ladies’ Sandals manufactured from duty free
finished leather imported under Notification No.17/2001-Cus dated 1st March,
2001), when CENVAT facility has not been availed. | 4.3% (four point three per cent.only) of f.o.b. value subject to a maximum of Rs.23.00 (Rs.twenty-three only) per pair
| All C. Excise" |
(b) in the Serial/Sub- serial No. 64.181, 64.182 and 64.183, the words, "Children’s Leather Shoes" appearing in column 2 shall respectively be omitted;
(c) after Serial/Sub-serial No. 64.183, and the entries relating thereto in columns 2, 3, 4 and 5, the following shall respectively be inserted, namely:-1.
| 1. | 2. | 3. | 4. | 5. |
|---|
| "64.184 | All kinds of Children’s Leather boots/ half boots/ shoes/ (not manufactured
out of duty free finished leather imported under Notification No.17/2001-Cus
dated 1st March, 2001), when CENVAT facility has not been availed. | 11% (eleven
per cent.only) of f.o.b. value subject to a maximum of Rs.40.00 (Rs.forty only)
per pair
| 5% | 6% |
| 64.185 | All kinds of Children’s Leather boots/ half boots/ shoes/, (not manufactured
out of duty free finished leather imported under Notification No.17/2001-Cus
dated 1st March, 2001), when CENVAT facility has been availed. | 5% (five per
cent.only) of f.o.b. value subject to a maximum of Rs.18.20 (Rs.eighteen and
paise twenty only) per pair | All Customs |
| 64.186 | All kinds of Children’s Leather boots/ half boots/ shoes/, (manufactured out
of duty free finished leather imported under Notification No.17/2001-Cus dated
1st March, 2001), when CENVAT facility has not been availed. | 6.3% (six point
three per cent.only)of f.o.b. value subject to a maximum of Rs.23.00 (Rs.twenty-three
only) per pair | All C. Excise" |
(d) for Serial/Sub-serial Nos. 64.21, 64.22, 64.23, 64.24, 64.25, 64.26, 64.27, 64.28, 64.29, 64.30, 64.31 and 64.32, and the entries relating thereto in columns 2, 3, 4 and 5, the following shall respectively be substituted, namely:-
| 1. | 2. | 3. | 4. | 5. |
|---|
| "64.21 | All kinds of Leather Boot Uppers (excluding those manufactured from duty free
finished leather imported under Notification No.17/2001-Cus dated 1st March,
2001), when CENVAT facility has not been availed. | 10% (ten per cent.only) of f.o.b. value subject to a maximum of Rs60.00 (Rs.sixty only) per pair
| 3.8% | 6.2% |
| 64.22 | All kinds of Leather Boot Uppers (excluding those manufactured from duty free finished leather imported under Notification No.17/2001-Cus dated 1st March, 2001), when CENVAT facility has been availed. | 3.8%( three point eight per cent.only) of f.o.b. value subject to a maximum of Rs.22.80 (Rs.twenty-two and paise eighty only) per pair. | All Customs |
| 64.23 | All kinds of Leather Boot Uppers manufactured from duty free finished leather
imported under Notification No.17/2001-Cus dated 1st March, 2001, when CENVAT
facility has not been availed.
| 5.9%( five point nine per cent.only) of f.o.b. value subject to a maximum of
Rs.35.40 (Rs.thirty-five and paise forty only) per pair per pair
| All C. Excise" |
| 64.24 | All kinds of Leather half Boot Uppers (excluding those manufactured from duty
free finished leather imported under Notification No.17/2001-Cus dated 1st
March, 2001), when CENVAT facility has not been availed.
| 10%( ten per cent.only) of f.o.b. value subject to a maximum of Rs.54.00(Rupees
fifty-four only) per pair
| 3.8% | 6.2% |
| 64.25 | All kinds of Leather half Boot Uppers (excluding those manufactured from duty
free finished leather imported under Notification No.17/2001-Cus dated 1st
March, 2001), when CENVAT facility has been availed.
| 3.8%( three point eight per cent.only) of f.o.b. value subject to a maximum of
Rs.20.50 ( Rs. twenty and paise fifty only) per pair
| All Customs |
| 64.26 | All kinds of Leather half Boot Uppers manufactured from duty free finished
leather imported under Notification No.17/2001-Cus dated 1st March, 2001, when
CENVAT facility has not been availed.
| 5.9%( five point nine per cent.only) of f.o.b. value subject to a maximum of
Rs.32.00 ( Rs. thirty-two only) per pair
| All C. Excise" |
| 64.27 | All kinds of Gents’ Leather Shoe Uppers (excluding those manufactured from
duty free finished leather imported under Notification No.17/2001-Cus dated 1st
March, 2001), when CENVAT facility has not been availed. | 10%(ten per cent. Only)
of f.o.b. value subject to a maximum of Rs.51.00 ( Rs. fifty-one only) per pair
| 3.8% | 6.2% |
| 64.28 | All kinds of Gents’ Leather Shoe Uppers (excluding those manufactured from
duty free finished leather imported under Notification No.17/2001-Cus dated 1st
March, 2001), when CENVAT facility has been availed. | 3.8% ( three point eight per
cent. only) of f.o.b. value subject to a maximum of Rs.19.50 ( Rs. nineteen and
paise fifty only) per pair
| All Customs |
| 64.29 | All kinds of Gents’ Leather Shoe Uppers manufactured from duty free finished
leather imported under Notification No.17/2001-Cus dated 1st March, 2001, when
CENVAT facility has not been availed. | 5.9%( five point nine per cent. only) of
f.o.b. value subject to a maximum of Rs.30.00 ( Rs. thirty only) per pair
| All C. Excise" |
| 64.30 | All kinds of Ladies’ Leather Shoe Uppers (excluding those manufactured from
duty free finished leather imported under Notification No.17/2001-Cus dated 1st
March, 2001), when CENVAT facility has not been availed. | 10% (ten per cent
only)of f.o.b. value subject to a maximum of Rs49.00 (Rupees forty nine only)per
pair | 3.8% | 6.2% |
| 64.31 | All kinds of Ladies’ Leather Shoe Uppers (excluding those manufactured from
duty free finished leather imported under Notification No.17/2001-Cus dated 1st
March, 2001), when CENVAT facility has been availed. | 3.8%(three point eight per
cent only) of f.o.b. value subject to a maximum of Rs.18.50 (Rupees eighteen and
paise fifty only)per pair | All Customs |
| 64.32 | All kinds of Ladies’ Leather Shoe Uppers manufactured from duty free finished
leather imported under Notification No.17/2001-Cus dated 1st March, 2001, when
CENVAT facility has not been availed. | 5.9% (five point nine per cent only)of
f.o.b. value subject to a maximum of Rs.29.00 (Rupees twenty nine only)per pair
| All C. Excise" |
(e) against each of Serial/Sub-serial Nos. 64.351, 64.352 and 64.353, in the entry under the column "description of goods", for the words "Children’s leather shoes/chappals/sandals uppers" , where they occur, the words "Children’s leather chappals/sandals" shall be substituted;.
(f) in Chapter 64; after Serial/Sub-serial Nos. 64.353, and the entries relating thereto in columns 2, 3, 4 and 5, the following shall respectively be inserted, namely:-
| 1. | 2. | 3. | 4. | 5. |
|---|
| "64.354 | All kinds of Children’s Leather boots/half boots/ shoe uppers,( not
manufactured out of duty free finished leather imported under Notification
No.17/2001-Cus dated 1st March, 2001), when CENVAT facility has not been
availed. | 10%(ten per cent only) of f.o.b. value subject to a maximum of
Rs.25.00(Rupees twenty five only) per pair
| 3.8% | 6.2% |
| 64.355
| All kinds of Children’s Leather boots/half boots/ shoe uppers ,(not
manufactured out of duty free finished leather imported under Notification
No.17/2001-Cus dated 1st March, 2001), when CENVAT facility has been
availed. | 3.8% (three point eight per cent only)of f.o.b. value subject to a
maximum of Rs.9.50 (Rupees nine and paise fifty only)per pair
| All Customs |
| 64.356
| All kinds of Children’s Leather boots/half boots/ shoe uppers (manufactured
out of duty free finished leather imported under Notification No.17/2001-Cus
dated 1st March, 2001), when CENVAT facility has not been availed. | 5.9% (five
point nine per cent only)of f.o.b. value subject to a maximum of Rs.14.80
(Rupees fourteen and paise eighty only)per pair
| All C. Excise" |
| 64.357 | All kinds of leather boots/boot Uppers manufactured by Units operating under
section 65 of the Customs Act,1962 and not manufactured out of duty free
finished leather | 3% (three per cent only)of f.o.b subject to a maximum of Rs.25.20(Rupees twenty
five and paise twenty only)per pair.
| 1.5% | 1.5% |
| 64.358 | All kinds of leather half boots/ half boot Uppers manufactured by Units
operating under section 65 of the Customs Act,1962 and not manufactured out of
duty free finished leather.
| 3% (three per cent only)of f.o.b subject to a maximum of Rs. 22.00 (Rupees
twenty two only)per pair | 1.5% | 1.5% |
| 64.359 | ll kinds of leather Gents’shoes/ shoe Uppers manufactured by Units operating
under section 65 of the Customs Act,1962 and not manufactured out of duty free
finished leather. | A3 % (three per cent only)of f.o.b subject to a maximum of 16.20
(Rupees sixteen and paise twenty only)per pair.
| 1.5% | 1.5% |
| 64.360 | All kinds of leather Ladies’ Shoes/ Uppers manufactured by Units operating
under section 65 of the Customs Act,1962 and not manufactured out of duty free
finished leather. | 3% (three per cent only)of f.o.b subject to a maximum of
Rs.14.60 (Rupees fourteen and paise sixty only)per pair.
| 1.5% | 1.5% |
| 64.361 | All kinds of leather Children’s shoes/ Uppers manufactured by Units operating
under section 65 of the Customs Act,1962 and not manufactured out of duty free
finished leather | 3% (three per cent only)of f.o.b subject to a maximum of
Rs.8.40 (Rupees eight and paise forty only)per pair. | 1.5% | 1.5% |
(g) for Serial/Sub-serial No. 64.36 and the entries relating thereto in columns 2, 3, 4 and 5, the following shall be substituted, namely
| 1. | 2. | 3. | 4. | 5. |
|---|
| "64.36 | Soles made of leather and other parts of footwear mainly made of leather not
manufactured from duty free finished leather imported under Notification
No.17/2001-Cus dated 1st March, 2001), when CENVAT facility has not been
availed. | 3.2%(three point two per cent only) of f.o.b.
| 1.6% | 1.6% |
(xx) in Chapter 68; for Serial/Sub-serial Nos. 68.03, 68.04, and 68.05, and the entries relating thereto in columns 2, 3, 4 and 5, the following shall respectively be substituted, namely:-
| 1. | 2. | 3. | 4. | 5. |
|---|
| "68.03 | Asbestos yarn
| Rs.4.30 (Rupees four and paise thirty only)per kg
| All Customs |
| 68.04
| Asbestos packing, All sorts
| Rs.2.20(Rupees two and paise twenty only) Per Kg.
| All Customs |
| 68.05
| Asbestos jointing /jointing sheets
| Rs.1.40 (Rupee one and paise forty only)Per Kg.
| All Customs |
(xxi) in
Chapter 70, for Serial/Sub-serial Nos. 70.01, 70.02 and 70.03, and the entries
relating thereto in columns 2, 3, 4 and 5, the following shall be substituted,
namely:-
| 1. | 2. | 3. | 4. | 5. |
|---|
| "70.01 | Bicycle Mirror | Rs.1.30 (Rupee one and paise thirty only) per piece
| 0.45 | 0.85 |
| 70.02 | Glass Art ware/Handicrafts.
| Rs.5.00(Rupees five only) Per Kg.
| All Customs |
| 70.03 | Laboratory Glass ware
| Rs.297.00(Rupees two hundred ninety seven only) PMT
| 153.00 | 144.00" |
(xxii) in
Chapter 72, for Serial/Sub-serial Nos. 72.01, 72.02, 72.03. 72.04, 72.05, 72.06,
72.07, 72.08, 72.09, 72.10, 72.11 and 72.12, and the entries relating thereto in
columns 2, 3, 4 and 5, the following shall be substituted, namely:-
| 1. | 2. | 3. | 4. | 5. |
|---|
| "72.01 | Cold Rolled GP/GC Sheets/Strips/Wide Coils
Of thickness up to 0.5 mm having Zinc mailto:coating@120 gms .per sq. mtr.
(a) Made of only imported hot rolled steel sheets/strips/wide coils | Rs.2592.00(Rupees two thousand five hundred ninety two only) PMT
| All Customs |
| 72.02
| Others | Rs.276.00(Rupees two hundred seventy six only)PMT
| All Customs |
| 72.03
| (b) Of thickness more than 0.5 mm and upto 1.0 mm having zinc coating @ 120 gm
per sq.mtr.
(i) Made of only imported Hot
Rolled SteelSheets/ Strips/Wide Coils.
| Rs.2408.00(Rupees two thousand four hundred eight only) PMT
| All Customs |
| 72.04
| (ii) Others
| Rs.126.00 (Rupees one hundred twenty six only)PMT
| All Customs |
| 72.05
| © Cold Rolled GP/GC sheets/
strips/ wide coils of thickness uto 0.5mm having Zinc coating @ 180 gms. Per
sq.mtr.
(i) Made of only imported hot rolled steel Sheets/ Strips/ wide coils
| Rs.2777.00(Rupees two thousand seven hundred seventy seven only) PMT.
| All Customs |
| 72.06
| Others | Rs.426.00(Rupees four hundred twenty six only) PMT
| All Customs |
| 72.07
| (d) Of Thickness more than .5 mm upto 1.00mm having Zinc
coating @ 180 gm persq.M.
(i) made of only imported Hot Rolled Steel
Sheets/Strips/wide coils. | Rs.2490.00(Rupees two thousand four hundred ninety only)
| All Customs |
| 72.08 | (ii) Others
| Rs.190 .00 (Rupees one hundred ninety only)PMT
| All Customs |
| | (e) Cold Rolled GP/GC sheets/strips/wide coils;
of thickness upto 0.5 mm having Zinc coating @ 275 gms per sq.mtr.:
| | |
| 72.09
| (i) Made of only imported Hot Rolled Steel Sheets/ Strips/wide coils
| Rs.3025.00(Rupees three thousand twenty five only) PMT
| All Customs |
| 72.10
| (ii) Others
| Rs.625.00(Rupees six hundred twenty five only) PMT.
| All Customs |
| 72.11
| (f) Of Thickness more than .5 mm upto 10mm having zinc coating @ 275 gms. Per sq. mtr.
(i) made of only imported Hot Rolled Steel Sheets/wide coils.
| Rs.2300.00(Rupees two thousand three hundred only) PMT.
| All Customs |
| 72.12
| Others
| Rs.305.00(Rupees three hundred and five only) PMT.
| All Customs" |
(xxiii) in Chapter 73,-
(a) for Serial/Sub-serial Nos. 73.06, 73.07, 73.09, 73.10, 73.12, 73.14, 73.16, 73.17,
73.18, 73.19, 73.20, 73.21, 73.23, 73.24, 73.25, 73.28, 73.29, and 73.30, and
the entries relating thereto in columns 2, 3, 4 and 5, the following shall be
substituted, namely:-
| 1. | 2. | 3. | 4. | 5. |
|---|
| "73.06 | (i) Articles made of Hot dipped Galvanised Steel wires, of 22 SWG and finer, all sorts. | Re.0.65 (paise sixty five only) per kg. | All Customs |
| 73.07 | Steel wire ropes, all sorts, including locked coil wire ropes, all sorts with or without fibre core, galvanised. | Rs.210.00(Rupees two hundred and ten only) PMT | All Customs |
| 73.09 | (i) Components/Spare Parts of bicycle/cycle rickshaw, namely, chains. | Rs.1.90 (Rupee one and paise ninety only) per metre. | 0.75 | 1.15 |
| 73.10 | (ii) Components/Spare Parts of motor vehicles, namely, Automotive Timing Chain (subject to the declaration on the shipping bill that the export product is made of imported steel duly supported by a certificate from the Superintendent of Central Excise/ Customs, incharge of the factory of production to this effect. | Rs.1015.00 (Rupees one thousand fifteen only)PMT | All Customs |
| 73.12 | (i) Wheel Hub Bolts when CENVAT facility has been availed | Rs.260.00(Rupees two hundred sixty only) PMT | All Customs |
| 73.14 | (i) Wheel Hub Bolts when CENVAT facility has been availed | Rs.270.00(Rupees two hundred and seventy only)PMT | All Customs |
| 73.16 | (i) Centre/U Bolt when CENVAT facility has been availed | Rs.290.00(Rupees two hundred and ninety only)PMT | All Customs |
| 73.17 | (i) Components/Spare Parts of bicycle/cycle rickshaw, namely, Brake Screw. | Re.0.15 (paise fifteen only) per piece | 0.05 | 0.10 |
| 73.18 | (ii) Components/Spare Parts of a motor vehicles, namely,Hub Bolt, (subject to the declaration on the shipping bill that the export product is made of imported steel duly supported by a certificate from the Superintendent of Central Excise/ Customs, incharge of the factory of production to this effect). | Rs.1920.00 (Rupees one thousand nine hundred twenty only) PMT | All Customs |
| 73.19 | (i) Components/Spare Parts of bicycle/cycle rickshaw, namely, Cotter Pin. | Rs.11.50 (Rupees eleven and paise fifty only) per gross. | 4.20 | 7.30 |
| 73.20 | (ii) Components/Spare parts of motor vehicle, namely,Cotter Pins subject to a declaration on the shipping bill that the export product is made of imported steel duly supported by a certificate from the Supdt. of Central Excise/Customs incharge of the factory of production to this effect). | Rs.1625.00 (Rupees one thousand six hundred and twenty five only)PMT | All Customs |
| 73.21 | (a) Mild Steel Paper pins and clips copper coated | Rs.630.00(Rupees six hundred and thirty only) PMT. | All Customs |
| 73.23 | (b) Pin for Automobiles
(i) when CENVAT facility has not been availed. | Rs.190.00(Rupees one hundred and ninety only) PMT. | All Customs |
| 73.24 | Components/Spare Partsof Motor Vehicles, namelyHelical coil spring (subject to a declaration on the shipping bill that the export product is made of imported steel duly supported by a certificate from the Supdt. of Central Excise/Customs incharge of the factory of production to this effect) | Rs.1625.00(Rupees one thousand six hundred twenty five only) PMT | All Customs |
| 73.25 | Copper bottomed utensils made of stainless steel sheets/strips circle of 22-28 BG | Rs.3.50 (Rupees three and paise fifty only)Per Kg. | All Customs |
| 73.28 | Hot dipped Galvanised Iron and Steel products,all sorts, not else where specified. | Re.0.65 (paise sixty five only) Per Kg. | All Customs |
| 73.29 | Articles made of hot dipped galvanised steel wire of 22 SWS and finer, all sorts. | Re.0.65( paise sixty five only)Per Kg. | All Customs |
| 73.30 | Articles made of non ferrous metals/ metal alloys not elsewhere specified | Re.0.65(paise sixty- five only) per kg. | All Customs" |
(Please refer Drawback Cus Cir No.44/2002 date 22/07/2002)
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