CUS NTF NO. 22/2016 (NT) DATE 08/02/2016
Amendments in the All Industry Rates (AIR) of Duty Drawback
G.S.R. 155(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. 110/2015 - Customs (N.T.), dated the 16th November, 2015 published vide number G.S.R. 861 (E), dated the 16th November, 2015, namely:-
In the said Notification, in the SCHEDULE,-
(i) in CHAPTER - 10, for Tariff item 1006 and the entries relating thereto, the following Tariff items and entries shall be substituted, namely :-
|
"1006 |
Rice |
|
|
|
|
|
|
100601 |
"Rice, packed in PP/HDPE bags, of upto 10 Kg net weight" |
MT |
Rs. 70 |
|
Rs. 10.5 |
|
|
100602 |
"Rice, packed in PP/HDPE bags, of more than 10 Kg and upto 20 Kg net weight" |
MT |
Rs. 50 |
|
Rs. 7.5 |
|
|
100603 |
"Rice, packed in PP/HDPE bags, of more than 20 Kg net weight" |
MT |
Rs. 30 |
|
Rs. 4.5 |
|
|
100699 |
Others |
|
Nil |
|
Nil |
"; |
(ii) in CHAPTER - 29, -
(a) after Tariff item 291602 and the entries relating thereto, the following Tariff item and entries shall be inserted, namely :-
|
"291603 |
Flurbiprofen |
1.9% |
1.9%"; |
(b) against Tariff item 292402, the entry in column (2), column (4) and column (6) shall be deleted;
(iii) in CHAPTER - 42, -
(a) against Tariff item 42020301,-
(A) for the entry in column (5), the entry "70" shall be substituted;
(B) for the entry in column (7), the entry "15.1" shall be substituted;
(b) against Tariff item 42020401,-
(A) for the entry in column (5), the entry "70" shall be substituted;
(B) for the entry in column (7), the entry "15.1" shall be substituted;
(iv) in CHAPTER - 43, for the Tariff item 430399 and the entries relating thereto, the following Tariff items and entries shall be substituted, namely:-
|
"430302 |
Mats/carpets of furskin /hair on‟ leather or of furskin / hair on‟ leather in combination with other materials |
Sq. Mtrs. |
5% |
180 |
1.3% |
46.8 |
|
430399 |
Other articles of furskin / hair on‟ leather or of furskin /hair on‟ leather in combination with other materials |
Kg |
5% |
98 |
1.3% |
25.5"; |
(v) in CHAPTER - 48, -
(a) against Tariff item 482006, for the entry in column (2), the entry "Registers, books, diaries, note books, with leather cover with dimensions on each side measuring more than six inches" shall be substituted;
(b) against Tariff item 482007, for the entry in column (2), the entry "Registers, books, diaries, note books, with leather cover with dimensions of at least one side equal to or less than six inches" shall be substituted;
(vi) in CHAPTER - 52, for Tariff items 520601 to 520606 and the entries relating thereto, the following Tariff items and entries shall be substituted, namely :-
|
"520601 |
Grey, with MMF content more than 15% by weight |
Kg |
3.7% |
15 |
1.2% |
4.9 |
|
520602 |
Dyed, with MMF content more than 15% by weight |
Kg |
4.4% |
20 |
1.2% |
5.4 |
|
520698 |
Others (Grey) |
Kg |
3% |
11.5 |
1.2% |
4.6 |
|
520699 |
Others (Dyed) |
Kg |
3.6% |
19.3 |
1.2% |
6.4"; |
(vii) in CHAPTER - 55,-
(a) against Tariff item 5508,-
(A) for the entry in column (5), the entry "36" shall be substituted;
(B) for the entry in column (7), the entry "6.8" shall be substituted;
(b) for Tariff items 551503 and 551504 and the entries relating thereto, the following Tariff items and entries shall be substituted, namely :-
|
"551503 |
Of blends containing synthetic staple fibre and wool (wool content of 25% or more by weight), grey |
Kg |
6% |
75 |
2.5% |
31.2 |
|
551504 |
Of blends containing synthetic staple fibre and wool (wool content of 25% or more by weight), dyed |
Kg |
6.5% |
89 |
2.5% |
34.2 |
|
551505 |
Of other blends containing synthetic staple fibre of less than 85% by weight, grey |
Kg |
7.3% |
47 |
1.9% |
12.2 |
|
551506 |
Of other blends containing synthetic staple fibre of less than 85% by weight, dyed |
Kg |
7.8% |
56 |
1.9% |
13.6"; |
(c) against Tariff item 551603,-
(A) for the entry in column (5), the entry "47" shall be substituted;
(B) for the entry in column (7), the entry “12.2” shall be substituted;
(d) against Tariff item 551604,-
(A) for the entry in column (5), the entry “56” shall be substituted;
(B) for the entry in column (7), the entry “13.6” shall be substituted;
(viii) in CHAPTER - 56, against Tariff item 560802,-
(A) for the entry in column (4), the entry "12.2%" shall be substituted;
(B) for the entry in column (5), the entry "65" shall be substituted;
(ix) in CHAPTER - 57,-
(a) against Tariff item 570101,-
(A) for the entry in column (5), the entry "728" shall be substituted;
(B) for the entry in column (7), the entry "292.8" shall be substituted;
(b) against Tariff item 570102,-
(A) for the entry in column (5), the entry "1225" shall be substituted;
(B) for the entry in column (7), the entry "492.7" shall be substituted;
(c) against Tariff item 570103,-
(A) for the entry in column (5), the entry "4040" shall be substituted;
(B) for the entry in column (7), the entry "3360.4" shall be substituted;
(d) against Tariff item 570104,-
(A) for the entry in column (5), the entry "652" shall be substituted;
(B) for the entry in column (7), the entry "144" shall be substituted;
(e) against Tariff item 570201,-
(A) for the entry in column (5), the entry "311" shall be substituted;
(B) for the entry in column (7), the entry "125.1" shall be substituted;
(f) against Tariff item 570202,-
(A) for the entry in column (5), the entry "1726" shall be substituted;
(B) for the entry in column (7), the entry "1435.6" shall be substituted;
(g) against Tariff item 570203,-
(A) for the entry in column (5), the entry "279" shall be substituted;
(B) for the entry in column (7), the entry "61.6" shall be substituted;
(h) against Tariff item 570204,-
(A) for the entry in column (5), the entry "70" shall be substituted;
(B) for the entry in column (7), the entry "16.6" shall be substituted;
(i) against Tariff item 570302,-
(A) for the entry in column (5), the entry "470" shall be substituted;
(B) for the entry in column (7), the entry “153.3” shall be substituted;
(j) against Tariff item 570303,-
(A) for the entry in column (5), the entry “266” shall be substituted;
(B) for the entry in column (7), the entry “58.8” shall be substituted;
(k) against Tariff item 570304,-
(A) for the entry in column (5), the entry "76" shall be substituted;
(B) for the entry in column (7), the entry "18.1" shall be substituted;
(x) in CHAPTER - 61,-
(a) after Tariff item 61030206 and the entries relating thereto, the following Tariff item and entries shall be inserted, namely :-
|
"61030207 |
Of Cotton containing 1% or more by weight of spandex/lycra/elastane |
Piece |
8% |
113 |
2% |
28.2"; |
(b) after Tariff item 61040206 and the entries relating thereto, the following Tariff item and entries shall be inserted, namely :-
|
"61040207 |
Of Cotton containing 1% or more by weight of spandex/lycra/elastane |
Piece |
8% |
113 |
2% |
28.2"; |
(c) against Tariff item 610403, for the entry in column (2), the entry "Dresses, skirts, divided skirts, trousers, full pants" shall be substituted;
(d) against Tariff item 611001,-
(A) for the entry in column (5), the entry "87" shall be substituted;
(B) for the entry in column (7), the entry "22.6" shall be substituted;
(e) against Tariff item 611007,-
(A) for the entry in column (5), the entry "95" shall be substituted;
(B) for the entry in column (7), the entry "23.7" shall be substituted;
(xi) in CHAPTER - 62,-
(a) after Tariff item 62030206 and the entries relating thereto, the following Tariff item and entries shall be inserted, namely :-
|
"62030207 |
Of Cotton containing 1% or more by weight of spandex/lycra/elastane |
Piece |
8% |
113 |
2% |
28.2"; |
(b) after Tariff item 62040206 and the entries relating thereto, the following Tariff item and entries shall be inserted, namely :-
|
"62040207 |
Of Cotton containing 1% or more by weight of spandex/lycra/elastane |
Piece |
8% |
113 |
2% |
28.2"; |
(c) against Tariff item 620403, for the entry in column (2), the entry "Dresses, skirts, divided skirts, trousers, full pants" shall be substituted;
(d) against Tariff item 620501,-
(A) for the entry in column (5), the entry “65” shall be substituted;
(B) for the entry in column (7), the entry "17.1" shall be substituted;
(xii) in CHAPTER - 63, for Tariff items 630101 to 630199 and the entries relating thereto, the following Tariff items and entries shall be substituted, namely :-
|
"630101 |
Of Cotton |
Kg |
7.3% |
60 |
2% |
16.4 |
|
630102 |
Of Man Made Fibres |
Kg |
8% |
60 |
2.2% |
16.5 |
|
630199 |
Of others, including of wool |
Kg |
6.5% |
60 |
1.9% |
17.5"; |
(xiii) in CHAPTER - 64,-
(a) against Tariff item 6401,-
(A) in column (3), the entry "Pair" shall be inserted;
(B) for the entry in column (4), the entry "6.8%" shall be substituted;
(C) in column (5), the entry "20" shall be inserted;
(D) in column (7), the entry "5.6" shall be inserted;
(b) for Tariff items 6402 to 640299 and the entries relating thereto, the following Tariff item and entries shall be substituted, namely :-
|
"6402 |
Other footwear with outer soles and uppers of rubber or plastics |
Pair |
6.8% |
55 |
1.9% |
15.4"; |
(c) against Tariff item 640301,-
(A) for the entry in column (5), the entry "310" shall be substituted;
(B) for the entry in column (7), the entry "85.2" shall be substituted;
(d) against Tariff item 640305,-
(A) for the entry in column (5), the entry "220" shall be substituted;
(B) for the entry in column (7), the entry "60.4" shall be substituted;
(xiv) in CHAPTER - 72,-
(a) for Tariff item 7220 and the entries relating thereto, the following Tariff items and entries shall be substituted, namely :-
|
"7220 |
Flat-rolled products of stainless steel, of a width of less than 600 mm |
|
722001 |
Of thickness 0.25 mm or less |
MT |
2% |
6000 |
2% |
6000 |
|
722099 |
Others |
MT |
2% |
3700 |
2% |
3700"; |
(b) against Tariff item 7222,-
(A) for the entry in column (5), the entry "4300" shall be substituted;
(B) for the entry in column (7), the entry "4300" shall be substituted;
(c) against Tariff item 7223,-
(A) for the entry in column (5), the entry "5000" shall be substituted;
(B) for the entry in column (7), the entry "5000" shall be substituted;
(d) against Tariff item 7224,-
(A) for the entry in column (5), the entry “2500” shall be substituted;
(B) for the entry in column (7), the entry "2500" shall be substituted;
(e) against Tariff item 7225,-
(A) for the entry in column (5), the entry "2500" shall be substituted;
(B) for the entry in column (7), the entry "2500" shall be substituted;
(f) against Tariff item 7226,-
(A) for the entry in column (5), the entry "2500" shall be substituted;
(B) for the entry in column (7), the entry "2500" shall be substituted;
(g) against Tariff item 7227,-
(A) for the entry in column (5), the entry "5000" shall be substituted;
(B) for the entry in column (7), the entry "5000" shall be substituted;
(h) for Tariff item 7228 and the entries relating thereto, the following Tariff items and entries shall be substituted, namely :-
|
"7228 |
Other bars and rods of other alloy steel; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel |
|
722801 |
Hollow drill bars and rods, of non-alloy steel |
MT |
2% |
1600 |
2% |
1600 |
|
722899 |
Others |
MT |
2% |
3200 |
2% |
3200"; |
(i) against Tariff item 7229,-
(A) for the entry in column (5), the entry "2500" shall be substituted;
(B) for the entry in column (7), the entry "2500" shall be substituted;
(xv) in CHAPTER - 73, against Tariff item 7310,-
(A) for the entry in column (5), the entry "5.7" shall be substituted;
(B) for the entry in column (7), the entry "5.7" shall be substituted;
(xvi) in CHAPTER - 74,-
(a) against Tariff item 741998, for the entry in column (2), the entry "Other articles of brass, including bushes" shall be substituted;
(b) against Tariff item 741999, for the entry in column (2), the entry "Other articles of copper, including bushes" shall be substituted;
(xvii) in CHAPTER - 84,-
(a) for Tariff item 8409 and the entries relating thereto, the following Tariff items and entries shall be substituted, namely:-
|
"8409 |
Parts suitable for use solely or principally with the engines of heading 8407 or 8408 |
|
840901 |
Pistons/piston assemblies |
Kg |
2% |
28 |
2% |
28 |
|
840902 |
Piston rings |
Kg |
2% |
64 |
2% |
64 |
|
840903 |
Fuel injection equipment excluding injection pumps |
Kg |
2% |
94 |
2% |
94 |
|
840904 |
Components and parts of fuel injection equipment excluding injection pumps |
Kg |
2% |
94 |
2% |
94 |
|
840999 |
Others |
Kg |
2% |
17 |
2% |
17"; |
(b) for Tariff items 841301 to 841399 and the entries relating thereto, the following Tariff items and entries shall be substituted, namely:-
|
"841301 |
Pumps for dispensing fuel |
Kg |
2% |
20 |
2% |
20 |
|
841302 |
Fuel injection pumps |
Kg |
2% |
51 |
2% |
51 |
|
841303 |
Other IC engine fuel pumps |
Kg |
2% |
51 |
2% |
51 |
|
841304 |
Lubricating/cooling medium pumps for IC engines |
Kg |
2% |
20 |
2% |
20 |
|
841305 |
Deep tube-well turbine pumps; submersible pumps |
Kg |
2% |
17 |
2% |
17 |
|
841306 |
Centrifugal pumps |
Kg |
2% |
22 |
2% |
22 |
|
841399 |
Others |
Kg |
2% |
17 |
2% |
17"; |
(c) against Tariff item 841405,-
(A) for the entry in column (5), the entry "17" shall be substituted;
(B) for the entry in column (7), the entry "17" shall be substituted;
(d) against Tariff item 841499,-
(A) for the entry in column (5), the entry "17" shall be substituted;
(B) for the entry in column (7), the entry "17" shall be substituted;
(e) against Tariff item 8431,-
(A) for the entry in column (5), the entry "17" shall be substituted;
(B) for the entry in column (7), the entry "17" shall be substituted;
(f) for Tariff items 848101 to 848199 and the entries relating thereto, the following Tariff items and entries shall be substituted, namely :-
|
"848101 |
Pressure reducing valves, thermostatically controlled valves |
Kg |
2% |
32 |
2% |
32 |
|
848102 |
Others of brass |
Kg |
10% |
86 |
2.5% |
21.6 |
|
848103 |
Others of gun-metal |
Kg |
7% |
50 |
2% |
14.3 |
|
848199 |
Others |
Kg |
2% |
17 |
2% |
17"; |
(g) for Tariff item 848202 and the entries relating thereto, the following Tariff items and entries shall be substituted, namely:-
|
"848202 |
Parts namely cages |
Kg |
2% |
22 |
2% |
22 |
|
848299 |
Other parts including bearing races, rings for bearing races |
Kg |
2% |
17 |
2% |
17"; |
(h) against Tariff item 848301,-
(A) for the entry in column (5), the entry "17" shall be substituted;
(B) for the entry in column (7), the entry "17" shall be substituted;
(i) against Tariff item 848302,-
(A) for the entry in column (5), the entry "17" shall be substituted;
(B) for the entry in column (7), the entry "17" shall be substituted;
(j) against Tariff item 848399,-
(A) for the entry in column (5), the entry "17" shall be substituted;
(B) for the entry in column (7), the entry "17" shall be substituted;
(k) against Tariff item 848701,-
(A) for the entry in column (5), the entry "17" shall be substituted;
(B) for the entry in column (7), the entry "17" shall be substituted;
(l) against Tariff item 848702,-
(A) for the entry in column (5), the entry "17" shall be substituted;
(B) for the entry in column (7), the entry "17" shall be substituted;
(m) against Tariff item 848799,-
(A) for the entry in column (5), the entry "17" shall be substituted;
(B) for the entry in column (7), the entry "17" shall be substituted;
(xviii) in CHAPTER - 85,-
(a) against Tariff item 8503,-
(A) for the entry in column (5), the entry "17" shall be substituted;
(B) for the entry in column (7), the entry "17" shall be substituted;
(b) against Tariff item 853899,-
(A) for the entry in column (5), the entry "17" shall be substituted;
(B) for the entry in column (7), the entry "17" shall be substituted;
(c) against Tariff item 854802,-
(A) for the entry in column (5), the entry "17" shall be substituted;
(B) for the entry in column (7), the entry "17" shall be substituted;
(d) against Tariff item 854803,-
(A) for the entry in column (5), the entry "17" shall be substituted;
(B) for the entry in column (7), the entry "17" shall be substituted;
(e) against Tariff item 854899,-
(A) for the entry in column (5), the entry "17" shall be substituted;
(B) for the entry in column (7), the entry "17" shall be substituted;
(xix) in CHAPTER - 87,-
(a) against Tariff item 8701,-
(A) for the entry in column (5), the entry "45750" shall be substituted;
(B) for the entry in column (7), the entry "14077" shall be substituted;
(b) for Tariff items 870801 to 870899 and the entries relating thereto, the following Tariff items and entries shall be substituted, namely:-
|
"870801 |
Bumpers and other parts and components of tractors |
Kg |
7.2% |
61 |
2% |
17 |
|
870802 |
Safety seat belts and parts thereof |
Kg |
2% |
17 |
2% |
17 |
|
870803 |
Brakes and servo brakes and parts thereof |
Kg |
2% |
17 |
2% |
17 |
|
870804 |
Gear boxes and parts thereof |
Kg |
2% |
17 |
2% |
17 |
|
870805 |
Drive axles with differential, whether or not provided with other transmission components, non-driving axles and parts thereof |
Kg |
7.2% |
61 |
2% |
17 |
|
870806 |
Road wheels and parts thereof |
Kg |
2% |
17 |
2% |
17 |
|
870807 |
Suspension systems and parts thereof |
Kg |
2% |
17 |
2% |
17 |
|
870808 |
Radiators and parts thereof |
Kg |
2% |
17 |
2% |
17 |
|
870809 |
Silencers (mufflers) and exhaust pipes and parts thereof |
Kg |
2% |
17 |
2% |
17 |
|
870810 |
Clutches and parts thereof |
Kg |
2% |
17 |
2% |
17 |
|
870811 |
Steering wheels, steering columns, steering boxes and parts thereof |
Kg |
2% |
17 |
2% |
17 |
|
870812 |
Safety airbags with inflator systems and parts thereof |
Kg |
2% |
27 |
2% |
27 |
|
870813 |
Vibration dampeners and other parts, made predominantly of ABS/Poly carbonate ABS |
Kg |
2% |
40 |
2% |
40 |
|
870814 |
Vibration dampeners and other parts, made predominantly of synthetic rubber |
Kg |
2% |
23 |
2% |
23 |
|
870899 |
Others |
Kg |
7.2% |
61 |
2% |
17"; |
(xx) in CHAPTER - 95, against Tariff item 950610,-
(A) for the entry in column (4), the entry "12.2%" shall be substituted;
(B) for the entry in column (5), the entry "65" shall be substituted;
2. This notification shall come into force on the 11th day of February, 2016.
[F. No. 609/94/2015-DBK]
(Theodore Tigga)
Under Secretary to the Government of India
Note: The principal notification No. 110/2015-Customs (N.T.) dated the 16th November, 2015 was published in the Gazette of India, vide G.S.R. 861 (E), Extraordinary, part II, Section 3, Sub- section (i) dated the 16th November, 2015.
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