Amendments in Duty Drawback Rates

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Customs Notification No.60/2001(NT) Date 26/11/2001
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 (NT), dated the 1st June, 2001, on and from 26th November, 2001, namely:-

In the said notification,-

(a) in the General Note No.2, for clauses (e) and (f), the following clauses shall be substituted, namely:-

"( e) manufactured and/ or exported in terms of Rule 18 of the Central Excise (No.2) Rules, 2001;

(f) manufactured and/ or exported in terms of Rule 19 of the Central Excise (No.2) Rules, 2001 ;

(b) in the Table,-

(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 the Goods	Rate of Drawback	Allocation
			Cus.	C. Ex.
1.	2.	3.	4.	5.
"33.01	Perfumed Agarbatties	14.5% (fourteen point five per cent only) of the f. 0. b. value subject to a maximum of Rs. 25.00 (twenty-five only) per kg.	8%	6.5%.

(ii) in Chapter 42, after Serial/ Sub-serial No. 42.24, and the entries relating thereto in columns 2,3,4 and 5, the following shall be inserted, namely:-

Serial/Sub-serial No.	Description of the Goods	Rate of Drawback	Allocation
			Cus.	C. Ex.
1.	2.	3.	4.	5.
"42.25	(i) Harness of all sorts and all materials (predominantly of leather with/ without covering of other materials viz plastic/ rubber etc. ), manufactured out of duty free finished leather, when CENVAT facility has not been availed.	2.5% (two point five per cent only) of the f. 0. b. value subject to a maximum of Rs. 25.00 (twenty-five only) per piece		All Central Excise
42.26	(ii) Saddles manufactured out of duty free finished leather, when CENVAT facility has not been availed.	2.5% (two point five per cent only) of the f. 0. b. value subject to a maximum of Rs. 50.00 (fifty only) per piece		All Central Excise
42.27	Leather wallets, Ladies’ Purses, Gents’ Purses, Leather Pouches and Toilets cases, when CENVAT facility has not been availed manufactured out of duty free finished leather.	1.5% (one point five per cent only) of the f. 0. b. value subject to a maximum of Rs. 10.00 (ten only) per piece		All Central Excise
42.28	Leather Bags, Rucksack Bags, Hand Bags, Ladies' Bags and Pouch Bags, When CENVAT facility has not been availed, manufactured out of duty free finished leather.	2% (two per cent only) of the f. 0. b. value subject to a maximum of Rs. 60.00 (sixty only) per piece		All Central Excise
42.29	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, manufactured out of duty free finished leather.	1% (one per cent only) of the f. 0. b. value subject to a maximum of Rs.2.00 (two only) per piece		All Central Excise
42.30	Key Holder and Key Case manufactured out of duty free finished leather, when CENVAT facility has not been availed.	2% (two per cent only) of the f .o. b. value subject to a maximum of Rs. 6.00 (six only) per piece		All Central Excise
42.31	Clip files, File folders Planners, Folios, Album cases, made of Leather, when CENVAT facility has not been availed manufactured out of duty free finished leather.	1.5% (one point five per cent only) of the f. o. b. value subject to a maximum of Rs. 8.00 (Rs. eight only) per piece		All Central Excise
42.32	Leather apparel, when CENVAT facility has not been availed , manufactured out of duty free finished leather.	1.2% (one point two per cent only) of the f .o. b. value subject to a maximum of Rs. 60 (Rs. sixty only) per piece.		All Central Excise
42.33	Industrial Leather gloves with or without cotton lining, when CENVAT facility has not been availed manufactured out of duty free finished leather.	1% (one per cent only) of the f. o. b. value subject to a maximum of Rs.1 (Rs. one only) per pair.		All Central Excise
42.34	Other Gloves made of leather when CENV A T facility has not been availed manufactured out of duty free finished leather.	4% (four per cent only) of the f. o. b. value subject to a maximum of Rs. 16.00 (Rs. sixteen only) per pair		All Central Excise
42.35	Leather Belt, when CENVAT facility has not been availed manufactured out of duty free finished leather.	2.5% (two point five per cent only) of the f .o. b. value subject to a maximum of Rs. 9.00 (Rs. nine only) per piece.		All Central Excise
42.36	All leather good, including travel goods (not manufactured out of reptile skin/ reptile leather, fur skin & hair on-skin and manufactured from duty free finished leather imported under Notification No. 17/ 2001-Customs, dated the 1st March, 2001, not elsewhere specified, when CENVAT facility has not been availed.	1% (one per cent only) of the f. o. b. value subject to a maximum of Rs. 6.00 (Rs. six only) per piece		All Central Excise";

(iii) in Chapter 52, for Serial/ Sub-serial Nos. 52.02 and 52.03, and the entries relating thereto in columns 2, 3, 4 and 5, the following shall respectively be substituted, namely:-

Serial/Sub-serial No.	Description of the Goods	Rate of Drawback	Allocation
			Cus.	C. Ex.
1.	2.	3.	4.	5.
"52.02	Cotton Grey Fabrics (other than handloom)	5.5% (five point five per cent) of the f. o. b. value subject to a maximum of Rs. 7.50 (Rs. seven and paise fifty only) per kg.
52.03	Cotton Fabrics (other than grey and handlooms), when CENVAT facility has not been availed.	6% (six per cent) of the f. o. b. value subject to a maximum of Rs. 10.50 (Rs. ten and paise fifty only) per kg		All Central Excise"

(iv) in Chapter 54, for Serial/ Sub-serial No. 54.05, 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.
"54.05	Fabric made of man-made staple fibres and filament yarn other than 100% PFY	13.5% (thirteen point five per cent only) of the f.o.b. value subject to a maximum of Rs.27.00 (Rs. twenty seven) per kg.		All Central Excise";

(v) in Chapter 55, for Serial/ sub-serial No. 55.01, and the entries relating thereto in columns 2, 3, 4 and 5, the following shall be substituted, namely;-

Serial/Sub-serial No.	Description of the Goods	Rate of Drawback	Allocation
			Cus.	C. Ex.
1.	2.	3.	4.	5.
“55.01	All Fabrics, including sarees, dhotis and odhanies made of man-made staple fibres other than embroidered when CENVAT facility has not been availed	13.5%(thirteen point five per cent only) of the f.o.b. value subject to a maximum of Rs.27.00 (Rs. Twenty seven) per kg.		All Central Excise”;

(vi) in Chapter 57, (a) for Serial/ Sub-Serial No. 57.01, and the entries relating thereto in columns 2, 3, 4 and 5, the following shall be substituted, namely:-

Serial/Sub-serial No.	Description of the Goods	Rate of Drawback	Allocation
			Cus.	C. Ex.
1.	2.	3.	4.	5.
“57.01	Hand knotted/Handmade woolen floor coverings, all sorts including carpets and small size hand knotted mats/carpets but excluding machine made woolen tufted carpets.	10% (ten per cent. Only) of the f.o.b. value subject to a maximum of Rs. 250.00 (Rs. Two hundred and fifty only) per sq. metre.	6%	4%”;

(b) for Serial/Sub-serial Nos. 57.03 and 57.04, and the entries relating thereto in columns 2, 3, 4 and 5, the following shall respectively be substituted, namely:-

Serial/Sub-serial No.	Description of the Goods	Rate of Drawback	Allocation
			Cus.	C. Ex.
1.	2.	3.	4.	5.
“57.03	Hand knotted/Handmade silk carpets, all sorts and small size hand knotted mats/carpets but excluding machine made woolen tufted carpets.	12% (twelve per cent. Only) of the f.o.b. value subject to a maximum of Rs. 950.00 (Rs. nine hundred and fifty only) per sq. metre.	7%	5%”;
57.04	Hand knotted/Handmade synthetic floor coverings, all sorts and small size hand knotted mats/carpets but excluding machine made woolen tufted carpets.	10% (ten per cent. Only) of the f.o.b. value subject to a maximum of Rs. 200.00 (Rs. two hundred only) per sq. metre.	6%	4%”;

(vii) in Chapter 60, for Serial/Sub-serial Nos. 60.01, 60.02 and 60.03, and the entries relating thereto in columns 2, 3, 4 and 5, the following shall respectively be substituted, namely:-

Serial/Sub-serial No.	Description of the Goods	Rate of Drawback	Allocation
			Cus.	C. Ex.
1.	2.	3.	4.	5.
“60.01	Knitted fabrics made of Cotton (Grey).	5.5% of the f.o.b. value subject to a maximum of Rs. 7.50 per kg.		All Central Excise
60.02	Knitted fabrics made of cotton (other than grey)	6% of the f.o.b. value subject to a maximum of Rs. 10.50 per kg.		All Central Excise
60.03	Knitted fabrics made of man-made staple fibre/filament yarn.	13.5% of the f.o.b. value subject to a maximum of Rs. 27.00 per kg.		All Central Excise”;

(viii) in Chapter 62, for Serial/Sub-serial Nos. 62.23 and 62.24, and the entries relating thereto in columns 2, 3, 4 and 5, the following shall respectively be substituted, namely:-

Serial/Sub-serial No.	Description of the Goods	Rate of Drawback	Allocation
			Cus.	C. Ex.
1.	2.	3.	4.	5.
“62.23	Readymade garments made wholly or mainly of silk	Rs. 350.00 per kg. of silk fabric content	All Customs
62.24	Natural silk high fashioned readymade silk garments with embroidery, imported glass beads and sequins.	Rs. 350.00 per kg. silk fabric content	All Customs”;

(ix) in Chapter 64, 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:-

Serial/Sub-serial No.	Description of the Goods	Rate of Drawback	Allocation
			Cus.	C. Ex.
1.	2.	3.	4.	5.
64.13	All kind of Gents’/Ladies’ Leather Sandals (excluding those manufactured from duty free finished leather imported under Notification No. 17/2001-Customs 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. 38.00 (Rs. thirty eight only) per paid.	4%	6%
64.14	All kinds of Gent’s /Ladies’ Leather Sandals (excluding those manufactured from duty free finished leather imported under Notification No. 17/2001-Customs dated 1st March, 2001) when CENVAT facility has been availed.	4% (four per cent only) of f.o.b. value subject to a maximum of Rs. 15.00 (Rs. fifteen only) per paid.	All Customs
64.15	All kind of Gents’ /Ladies’ Leather Sandals manufactured from duty free finished leather imported under Notification No. 17/2001- Customs dated 1 st March, 2001 when CENVAT facility has not been availed.	6% (six per cent only) of f.o.b. value subject to a maximum of Rs. 23.00 (Rs. twenty three only) per pair.		All Central Excise

(x) in Chapter 96-

(a) in Serial/Sub - serial no. 96.06, and entries relating thereto, shall be omitted;

(b) for Serial/ Sub-serial No. 96.07, 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.
"96.07	Fountain pens, ball point pens, fibre tip pens, colour pens, micro tip pens, highliter pens, markers pens, sketch pens, roller ball pens, gel pens, all sorts, (including gift sets with or without box).	18% (eighteen per cent only) of the f.o.b. value subject to a maximum of Rs. 6.00 (Rs. six only) per piece	14%	4%"

Sd/-
(Alok Jha)
Under Secretary to the Government of India

Note:: the principal notification was published in the Gazette of India vide G.S.R. 409 (E), dated the 1st June, 2001, and it was amended vide notification no. 30/2001- Customs (N.T.) dated the 22nd June, 2001 vide G.S.R. No. 451 (E) and notification No. 50/2001- Customs (N.T.) dated the 4th October, 2001 vide G.S.R. No. 756(E).