Eximkey - India Export Import Policy 2004 2013 Exim Policy
CUS NTF NO. 05/2014 (NT) DATE 21/01/2014

Amendments in the Duty Drawback

G.S.R. 43 (E). In exercise of the powers conferred by sub-section (2) of section 75 of the Customs Act, 1962 (52 of 1962), sub-section (2) of section 37 of the Central Excise Act, 1944 (1 of 1944), and section 93A read with sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994), read with rules 3 and 4 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, the Central Government hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 98/2013- Customs (N.T.), dated the 14th September, 2013 published vide number G.S.R. 632 (E), dated the 14th September, 2013, namely:-

In the said notification,-

(A) in the notes and conditions, in para (3), in sub-para (iii), for the word and figures heading 4203, the words and figures heading 4203 or 6116 or 6216 shall be substituted;

(B) in the Schedule,-

(i) in CHAPTER - 3, for Tariff item 030602 and the entries relating thereto, the following Tariff items and entries shall be substituted, namely :-

030602In frozen form other than Accelerated Freeze DriedKg3.3%14.62.3%10.2
030603Accelerated Freeze DriedKg1.8%381%21.1

(ii) in CHAPTER - 42, -

(a) against Tariff item 420207, for the entry in column 5, the entry 70 shall be substituted;

(b) against Tariff item 420207, for the entry in column 7, the entry "15.4" shall be substituted;

(c) against Tariff item 420210, for the entry in column 5, the entry "70" shall be substituted;

(d) against Tariff item 420210, for the entry in column 7, the entry "15.4" shall be substituted;

(e) against Tariff item 420307, for the entry in column 5, the entry "42" shall be substituted;

(f) against Tariff item 420307, for the entry in column 7, the entry "14.3" shall be substituted;

(iii) in CHAPTER - 48,-

(a) against Tariff item 4820200001, in column 2, the words or without, shall be omitted;

(b) against Tariff item 4820200001, for the entry in column 4, the entry "6.7%" shall be substituted;

(c) against Tariff item 4820200001, for the entry in column 5, the entry "7.2" shall be substituted;

(d) against Tariff item 4820200001, for the entry in column 7, the entry "3.5" shall be substituted;

(e) against Tariff item 4820200009, for the entry in column 4, the entry "6.7%" shall be substituted;

(f) against Tariff item 4820200009, for the entry in column 5, the entry "7.2" shall be substituted;

(g) against Tariff item 4820200009, for the entry in column 7, the entry "1.8" shall be substituted;

(iv) in CHAPTER - 57,-

(a) against Tariff item 570206, for the entry in column 5, the entry "53.5" shall be substituted;

(b) against Tariff item 570206, for the entry in column 7, the entry "28.4" shall be substituted;

(c) against Tariff item 570305, for the entry in column 5, the entry "53.5" shall be substituted;

(d) against Tariff item 570305, for the entry in column 7, the entry "28.4" shall be substituted;

(e) against Tariff item 570505, for the entry in column 5, the entry "53.5" shall be substituted;

(f) against Tariff item 570505, for the entry in column 7, the entry "28.4" shall be substituted;

(v) in CHAPTER - 60,-

(a) after the Tariff item 600209 and the entries relating thereto, the following Tariff items and entries shall be inserted, namely:-

600210Of Man Made Fibres containing 5% or more by weight of spandex/lycra/elastane (Grey)Kg8.3%603.1%22.4
600211Of Man Made Fibres containing 5% or more by weight of spandex/lycra/elastane (Dyed)Kg8.8%723.1%25.4
600212Of Cotton containing 5% or more by weight of spandex/lycra/elastane (Grey)Kg5.9%341.6%9.2
600213Of Cotton containing 5% or more by weight of spandex/lycra/elastane (Dyed)Kg6.4%401.6%10.0
600214Of Blend containing Cotton and Man Made Fibre where MMF predominates by weight and containing 5% or more by weight of spandex/lycra/elastane (Grey)Kg7.5%57.33.1%23.7
600215Of Blend containing Cotton and Man Made Fibre where MMF predominates by weight and containing 5% or more by weight of spandex/lycra/elastane (Dyed) Kg8%63.93.1%24.8
600216Of Blend containing Cotton and Man Made Fibre where Cotton predominates by weight and containing 5% or more by weight of spandex/lycra/elastane (Grey)Kg5.9%37.91.3%8.3
600217Of Blend containing Cotton and Man Made Fibre where Cotton predominates by weight and containing 5% or more by weight of spandex/lycra/elastane (Dyed)Kg6.4%50.11.3%10.2;

(b) after the Tariff item 600409 and the entries relating thereto, the following Tariff items and entries shall be inserted, namely:-

600410Of Man Made Fibres containing 5% or more by weight of spandex/lycra/elastane (Grey)Kg8.3%603.1%22.4
600411Of Man Made Fibres containing 5% or more by weight of spandex/lycra/elastane (Dyed)Kg8.8%723.1%25.4
600412Of Cotton containing 5% or more by weight of spandex/lycra/elastane (Grey)Kg5.9%341.6%9.2
600413Of Cotton containing 5% or more by weight of spandex/lycra/ elastane (Dyed)Kg6.4%401.6%10.0
600414Of Blend containing Cotton and Man Made Fibre where MMF predominates by weight and containing 5% or more by weight of spandex/lycra/elastane (Grey)Kg7.5%57.33.1%23.7
600415Of Blend containing Cotton and Man Made Fibre where MMF predominates by weight and containing 5% or more by weight of spandex/lycra/elastane (Dyed)Kg8%63.93.1%24.8
600416Of Blend containing Cotton and Man Made Fibre where Cotton predominates by weight and containing 5% or more by weight of spandex/lycra/elastane (Grey)Kg5.9%37.91.3%8.3
600417Of Blend containing Cotton and Man Made Fibre where Cotton predominates by weight and containing 5% or more by weight of spandex/lycra/elastane (Dyed)Kg6.4%50.11.3%10.2;

(vi) in CHAPTER - 61, after the Tariff item 611608 and the entries relating thereto, the following Tariff item and entries shall be inserted, namely:-

611609Gloves, specially designed for use in sports namely Golf Gloves made of synthetic materialsPer piece7.6%35.21.7%7.9;

(vii) in CHAPTER - 62, after the Tariff item 621607 and the entries relating thereto, the following Tariff item and entries shall be inserted, namely:-

621608Gloves, specially designed for use in sports namely Golf Gloves made of synthetic materialsPer piece7.6%35.21.7%7.9;

(viii) in CHAPTER - 63, for Tariff items falling under heading 6307 and the entries relating thereto, the following Tariff items and entries shall be substituted, namely :--

630701Fabric SwatchesKg7.2%69.21.8%17.3
630702Others (excluding fabric swatches)
63070201Of CottonKg7.2%751.8%18.7
63070202Of Blend containing Cotton and Man Made FibreKg8.2%841.5%15.4
63070203Of Man Made FibresKg9.2%941.1%11.2
63070204Of Silk (other than containing Noil silk)Kg7.8%414.54%212.6
63070205Of Noil SilkKg7.8%1294%66.2
63070206Of WoolKg7.2%1081.8%27
63070207Of OthersKg7.2%69.21.8%17.3;

(ix) in CHAPTER - 73, after Tariff item 732643 and the entries relating thereto, the following Tariff item and the entries shall be inserted, namely :-

732644Steel Cops/Pirn/Bobbins 1.9% 1.9%;

(x) in CHAPTER - 84, for Tariff item 8436 and the entries relating thereto, the following Tariff items and entries shall be substituted, namely :-

8436Other agricultural, horti-cultural, forestry, poultry-keeping or bee-keeping machinery, including germi-nation plant fitted with mecha-nical or thermal equipment; poultry incubators and brooders
843601Poultry equipment and parts thereofKg7.2%101.7%2.3
843699Others 1.7% 1.7%;

(xi) in CHAPTER - 87, for all the Tariff items and the entries relating thereto, the following Tariff items and entries shall be substituted, namely :-

8701Tractors (other than tractors of heading 8709)1 No.6.5%260002%8000
8702Motor vehicles for the transport of ten or more persons, including the driver
870201Commercial Vehicle of GVW upto 7.5 MT in CBU/SKD/CKD condition 2% 2%
870202Commercial Vehicles of GVW above 7.5 MT in CBU/SKD/CKD condition 2% 2%
870299Others 2% 2%
8703Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars
870301Rear Engined Auto Rickshaw in CKD/ SKD/ CBU condition 2% 2%
870302Motor cars having Manual Transmission1 No.2.85%250002.85%25000
870303Motor cars having Automatic Transmission1 No.3.67%340003.67%34000
870399Others 2% 2%
8704Motor vehicles for the transport of goods
870401Commercial Vehicle of GVW upto 7.5 MT in CBU/SKD/CKD condition 2% 2%
870402Commercial Vehicles of GVW above 7.5 MT in CBU/SKD/CKD condition 2% 2%
870499Others 2% 2%
8705Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixers lorries, spraying lorries, mobile workshops, mobile radiological units)
870501Commercial Vehicle of GVW upto 7.5 MT in CBU/SKD/CKD condition 2% 2%
870502Commercial Vehicles of GVW above 7.5 MT in CBU/SKD/CKD condition 2% 2%
870599Others 2% 2%
8706Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705
870601Front Engined Three Wheeler Drive away Chassis in CKD/ SKD/CBU condition 2% 2%
870602Chassis, with or without cabin, for Commercial Vehicle of GVW upto 7.5 MT in CBU/SKD/CKD condition 2% 2%
870603Chassis, with or without cabin, for Commercial Vehicles of GVW above 7.5 MT in CBU/SKD/CKD condition 2% 2%
870699Others 2% 2%
8707Bodies (including cabs), for the motor vehicles of headings 8701 to 8705 2% 2%
8708Parts and accessories of the motor vehicles of headings 8701 to 8705
870801NozzlesKg7.2%17.02%4.7
870802Piston Pin/ Gudgeon PinKg7.2%17.02%4.7
870803Steel Anchor PinKg7.2%17.02%4.7
870804BB AxleKg7.2%17.02%4.7
870805Brake shoe plateKg7.2%17.02%4.7
870806Chain Cover Hinges Shakle Plates made of CRCA SheetKg7.2%17.02%4.7
870807Connecting RodsKg7.2%17.02%4.7
870808Crank for chain wheelKg7.2%17.02%4.7
870809Front Axle beam/I-Beam, made of alloy steelKg7.2%17.03%7.1
870810Front Axle beam/I-Beam, made of non-alloy steelKg7.2%17.02%4.7
8708011Full Tension SleeveKg7.2%17.02%4.7
8708012Spokes (Galvanised)Kg7.2%17.02%4.7
8708013Machined trailor ball/ hitch pin/ linkage pinKg7.2%17.02%4.7
8708014Push rodKg7.2%17.02%4.7
8708015Radiator CapKg7.2%17.02%4.7
8708016Sleeve Shaft and Ball JointKg7.2%17.02%4.7
8708017Slip Stub ShaftKg7.2%17.02%4.7
8708018SpindlesKg7.2%17.02%4.7
8708019Sprocket with central axleKg7.2%17.02%4.7
8708020V-Belt Cover BcPKg7.2%17.02%4.7
8708021Valve TappetsKg7.2%17.02%4.7
8708022Automotive Radiator Core of Copper/Brass constructionKg7.2%49.52%13.7
8708023Automotive Radiator assembly with radiator core of Copper/ Brass constructionKg7.2%49.52%13.7
8708024Automotive Radiator assembly with radiator core of Steel/Brass constructionKg7.2%34.02%9.4
8708025Roller for auto break shoeKg7.2%17.02%4.7
8708026Spline Hub for Clutch PlatesKg7.2%17.02%4.7
8708027Front/rear axle shaftKg7.2%17.02%4.7
8708028Auto Parts Double Brake Chamber Type 24 L/SKg7.2%17.02%4.7
8708029Auto Parts Brake Chamber Type 16 L/SKg7.2%17.02%4.7
8708030Auto Parts Brake Chamber Type 20 L/SKg7.2%17.02%4.7
8708031Auto Parts Brake Chamber Type 24 L/SKg7.2%17.02%4.7
8708032Auto Parts Brake Chamber Type 30 L/SKg7.2%17.02%4.7
8708033Auto Parts Brake Chamber Type 30 S/SKg7.2%17.02%4.7
8708034Steering KnuckleKg7.2%17.02%4.7
8708035Tractor Parts- Top Link Assembly and Parts thereofKg7.2%17.02%4.7
8708036Tractor Parts- Stabilizer Assembly/Chain Assembly and Parts thereofKg7.2%17.02%4.7
8708037Tractor Parts- Lift Arm/Lower Link and Parts thereofKg7.2%17.02%4.7
8708038Tractor Parts- Draw BarKg7.2%17.02%4.7
8708039Tractor Parts- Ratchet Jack Assembly and Parts thereofKg7.2%17.02%4.7
8708040Tractor Parts- Leveling Assembly and Parts thereofKg7.2%17.02%4.7
8708041Tractor Parts- Ball for Tractor PartsKg7.2%17.02%4.7
8708042Tractor Parts- Reducing BushKg7.2%17.02%4.7
8708043Deleted
8708044Tractor Parts-Stub Axle/Front Axle SpindleKg7.2%17.02%4.7
8708045Tractor Parts- Tie Rod End and Parts thereofKg7.2%17.02%4.7
8708046Deleted
8708047Deleted
8708048Cone Sleeve/Axle Stud sleeve 2% 2%
8708049Rear Axle Assembly for LCV/ HCV (Assembly/SKD) 2.6% 2.6%
8708050Rocker Arm/ Rocker Shaft made of steel 2% 2%
8708051Aluminium Pistons, in fully machined conditions 2% 2%
8708052Clutch Cover Assembly 2% 2%
8708053Clutch Plate /Disc Assembly/ Driven plate 2% 2%
8708054Brake Drums made of Alloy Cast Iron 2% 2%
8708055Nut and Shaft Assembly for Automobile 2% 2%
8708056Rear Axle Housing Assembly for LCV/HCV 2% 2%
8708057Chrome/Nickel Plated wire wheel for all types of car 2% 2%
8708058Shock Absorber 2% 2%
8708059Power take offs /clutches 2% 2%
8708060Diffuser and parts thereof 2% 2%
8708061Distributor Type Fuel Injection Pump 3.3% 3.3%
8708062End-Cap Assembly 2% 2%
8708063General Purpose Metal Fitted/ Metal Bonded / Metal Un-bonded Automobile Rubber Parts (Moulded / Extruded) including Engine MountingKg3%17.13%17.1
8708064Identifiable ready to use machined parts/components made wholly or predominantly of iron / carbon steel / Non Alloy Steel/ Alloy steel (other than Stainless Steel) (not less than 90% by weight) manufactured through casting process, not elsewhere specified. 2% 2%
8708065Identifiable ready to use machined parts/components made wholly or predominantly of Stainless Steel (not less than 90% by weight) manufactured through casting process, not elsewhere specified.Kg2.6%6.22.6%6.2
8708066Identifiable ready to use machined parts/components made wholly or predominantly of carbon steel / Non Alloy Steel/ (not less than 90% by weight) manufactured through forging process, not elsewhere specified. 2% 2%
8708067Identifiable ready to use machined parts / components made wholly or predominantly of Alloy Steel (not less than 90% by weight) manufactured through Forging process, not elsewhere specifiedKg3%6.53%6.5
8708068Identifiable ready to use machined parts/ components made wholly or predominantly of Stainless Steel (not less than 90% by weight) manufactured through Forging process, not elsewhere specifiedKg3%14.43%14.4
8708069Cast articles including parts/ components of Aluminium, not elsewhere specified 2% 2%
8708070Alloy Steel Forgings (Machined)Kg3%6.53%6.5
8708099Others 2% 2%
8709Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles 2% 2%
87100000Tanks and other armoured fighting vehicles, motorized, whether or not fitted with weapons, and parts of such vehicles Nil Nil
8711Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars;
871101Automotive Steel Wheel Rims 12"-13" (Excluding Wire Wheels)Kg7.2%14.22%3.9
871102Automotive Steel Wheel Rims 14"-16" (Excluding Wire Wheels)Kg7.2%14.22%3.9
871103Scooter (in CKD/SKD/CBU condition) 2% 2%
871104Motor Cycle (in CKD/SKD/ CBU condition) 2% 2%
871105Moped (in CKD/SKD/CBU condition) 2% 2%
871199Others 2% 2%
8712Bicycles and other cycles (including delivery tricycles), not motorised
871201Complete Bicycle single speed1 No.11.7%439.52%75.1
871202Complete Bicycle having multi-speed chain wheel and crank with multi-speed freewheel1 No.13.3%6084.3%196.6
871203Multi-speed complete bicycle with geared hubs1 No.13.3%6084.3%196.6
871299Others 2% 2%
8713Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled 2% 2%
8714Parts and accessories of vehicles of headings 8711 to 8713
871401BB axle100 Pcs11.4%3512%61.6
871402BB Cup set of 31 Set11%2.72%0.5
871403Deleted
871404Brake set1 Set11.4%10.92%1.9
871405Chain100 Pcs11%6612%120.2
871406Chain AdjusterPer pair11%0.52%0.1
871407Single speed Chain wheel and Crank (Crank made of steel)1 Set11%17.32%3.1
871408Cotter pin-Set of 21 Set11%0.62%0.1
871409Frame made of steel without B.B. cup and axlePer piece8%532%13.2
871410Fork100 Pcs.11.4%1658.72%291
871411Fork Fitting1 Set10.5%3.82%0.7
871412Free wheel single speed100 Pcs10.5%472.52%90
871413Handle bar made of steel1 Set10.5%23.72%4.5
871414Handle stem made of steel100 Pcs11.4%3452%60.5
871415Hub (front or rear) made of steel100 Pcs.10.5%6722%128
871416Lamp bracket100 Pcs11.4%135.72%23.8
871417Mudguard (pair)Per pair11.4%22.42%3.9
871418Pedal (pair)Per pair11.4%8.22%1.4
871419Rim (pair) made of steelPer pair11.4%37.22%6.5
871420Saddle100 Pcs11.4%22972%403
871421Seat Pillar100 Pcs11.4%169.82%29.8
871422Spokes set of 144 pieces1 Set11.4%13.72%2.4
871423Single speed Chain wheel and Crank (Crank made of aluminium)Kg10%25.82%5.1
871424Cranks made out of aluminiumKg10%452%9
871425Triple chain wheel and crank set1 Set10%29.12%5.8
871426Handle Bar SwitchPer piece10%29.13%8.7
871427Half Collets for engine valvesPer piece10%6.82%1.3
871428Industrial Roller Chain/ Motorcycles including Moped Chain/ Automotive Timing Chains(all types including spares)Kg10%25.82%5.1
871429Chain wheelPer piece10%51.62%10.3
871430Multispeed free wheelPer piece10%34.32%6.8
871499OthersKg10%17.12%3.4
8715Baby carriages and parts thereofKg7.2%14.22%3.9
8716Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof
871601Truck and Trailer WheelsKg7.2%14.22%3.9
871602Earth Moving Wheel Components, namely, Bead Seat Ring, Gutter Band Fixed Flange and Lock RingKg7.2%14.22%3.9
871603Others 2% 2%;

(xii) in CHAPTER - 95,-

(a) against Tariff item 950304, in column 3, the entry "Kg" shall be inserted;

(b) against Tariff item 950304, for the entry in column 4, the entry "4.7%" shall be substituted;

(c) against Tariff item 950304, in column 5, the entry "26.9" shall be inserted;

(d) against Tariff item 950304, in column 7, the entry "9.7" shall be inserted;

(e) against Tariff item 950305, in column 3, the entry "Kg" shall be inserted;

(f) against Tariff item 950305, for the entry in column 4, the entry "4.7%" shall be substituted;

(g) against Tariff item 950305, in column 5, the entry "26.9" shall be inserted;

(h) against Tariff item 950305, in column 7, the entry "9.7" shall be inserted;

(i) against Tariff item 95069962, for the entry in column 3, the entry "set" shall be substituted;

(j) against Tariff item 95069962, for the entry in column 4, the entry "7.2%" shall be substituted;

(k) against Tariff item 95069962, for the entry in column 5, the entry "470" shall be substituted;

(l) against Tariff item 95069962, for the entry in column 7, the entry "111" shall be substituted;

2. This notification shall come into force on the 25th day of January, 2014.

[F. No. 609/111/2013-DBK]

(Sanjay Kumar)
Under Secretary to the Government of India


Note: The principal notification No. 98/2013-Customs (N.T.) dated the 14th September, 2013 was published in the Gazette of India, vide number G.S.R. 632(E), Extraordinary, part II, Section 3, Sub-section (i) dated the 14th September, 2013.

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