In exercise of the powers conferred by rule 3, read with 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:-
| (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.42.05,42.06,42.07,42.08,42.09,42.10,42.11,42.12,42.13,42.14,42.15,42.16,42.1
7 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) per piece. | 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 a 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 to 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 columns2,3,4 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 |
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% |
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 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 |
| 62.07 | 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/Fabrics, 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/Fabrics, 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 CENVAT 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(Rs.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
sibstituted 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 been not
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 been not availed | 6.3% (six point
three per cent only) of f.o.b. value subject to a 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 been not
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% |
| 64.05 | 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 a 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 a 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 not
availed | 11% (eleven per cent only) of f.o.b. value subject to a maximum
of Rs.80.00(Rs.eighty only) per pair. | 5% | 6% |
| 64.08 | 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 | 5% (five per cent only) of f.o.b. value subject to a maximum of
Rs.36.00(Rs.thirty six only) per pair. | All Customs |
| 64.09 | All kinds of Leather Gents shoes manufactured
from duty free finished leather imported under Notification No.17/2001-Cus. dated
1.3.2001), when CENVAT facility has not been not availed | 6.3% (six point
three per cent only) of f.o.b. value subject to a 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 not
availed | 11% (eleven per cent only) of 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 a 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 a 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 1.3.2001), 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 1.3.2001), 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 1.3.2001), 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 1.3.2001), 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 1.3.2001), 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 1.3.2001), when CENVAT facility
has 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
Centrak 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 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 No.74.22 and 74.23 for the
entries 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 |
: The Principal notification was published in the Gazette of India vide
G.S.R.409(E), dated the 1st June,2001.