G.S.R. 812 (E): In exercise of the powers conferred by rule 3, read with rule 4 of the Customs and Central Excise Duties Drawback Rules, 1995 (hereinafter referred to as the said rules), 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 erstwhile Ministry of Finance (Department of Revenue), number 33/2002-Customs(N.T.), dated the 29th May, 2002, namely:-
In the said notification,-
(a) in the General Note No.2, for clause (e), the following clause shall be substituted, namely:-
“(e) manufactured or exported by availing the rebate of duty paid on materials used in the manufacture or processing of such commodity or product in terms of rule 18 of the Central Excise Rules, 2002”;
(b) in the Table,-
(i) in Chapter 52,
(a) for the entry in column 2 occurring against Serial/Sub-serial No.52.01, the following entry shall be substituted, namely:-
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2. |
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“Dyed/ coloured Handloom fabrics including processed handloom fabrics (excluding lungies)”; |
(b) for the entry in column 2 occurring against Serial/Sub-serial No.52.02, the following entry shall be substituted, namely:-
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2. |
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“Cotton Grey Fabrics (including handlooms and cotton embroidered fabrics), when CENVAT facility has not been availed”; |
(ii) in Chapter 57,
(a) for the entry in column 3 occurring against Serial/Sub-serial No.57.01, the following entry shall be substituted, namely:-
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3. |
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“9.5% (nine point five per cent. only) of the f.o.b. value subject to a maximum of Rs.300.00 (Rs. three hundred only) per sq. metre”; |
(b) for the entry in column 2 occurring against Serial/Sub-serial No.57.02, the following entry shall be substituted, namely:-
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2. |
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“Cotton Durries / Cotton Rugs (including Chindi Durries)/ Cotton Chenille Rag Rug Durries/ Printed Durries/ Druggets where Cotton predominates by weight”; |
(iii) in Chapter 62, after Serial/Sub-Serial No.62.15 and the entries relating thereto in columns 2, 3, 4 and 5, the following shall respectively be inserted , namely:-
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1. |
2. |
3. |
4. 5.
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“62.151 |
Woollen Garments/ Garments made out of wool worsted blended fabrics with wool content not less than 35%, namely, suits, blazers, trousers, and jackets, excluding those made from shoddy fabric/yarn, when CENVAT facility has been availed. |
2.8% (two point eight per cent only) of f.o.b. value. |
All Customs”; |
(iv) in Chapter 63, for the entry in column 2 occurring against Serial/Sub-Serial No.63.08, the following entry shall be substituted, namely:-
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2. |
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“All other undyed /unprocessed /grey made ups including Tassels and throws, made of cotton (including handlooms), when CENVAT facility has not been availed”; |
(v) in Chapter 64, in Serial/Sub-Serial Nos.64.06, 64.07, 64.08 and 64.09, for the entry in columns 3 occurring against each of them, the following entries shall respectively be substituted, namely:-
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1. |
3. |
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“64.06 |
10% (ten per cent. only) of f.o.b. value subject to a maximum of Rs. 42.00 (Rs. forty-two only) per pair. |
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64.07 |
4% (four per cent only) of f.o.b. value subject to a maximum of Rs.17.00 (Rs. seventeen only) per pair. |
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64.08 |
6%( six per cent. only) of f.o.b. value subject to a maximum of Rs.25.00 (Rs. twenty-five only) per pair |
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64.09 |
2.2%( two point two per cent. only) of f.o.b. value subject to a maximum of Rs.9.00 (Rs. nine only) per pair”; |
(vi) in Chapter 73, for Serial/Sub-serial Nos. 73.29 and 73.30, and the entries relating thereto in columns 2, 3, 4 and 5, the following shall respectively be substituted, namely:-
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1. |
2. |
3. |
4. 5.
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“73.29 |
Non-alloy/ Carbon Steel Forgings (rough)/ unmachined/ semi-finished/ machined/ identifiable ready-to-use machined parts/ components, manufactured through forging process, when CENVAT facility has not been availed. |
Rs.19.00 (Rs. nineteen only) per kg. of steel content.
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12.00 7.00 |
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73.30 |
Alloy Steel Forgings (rough) / unmachined/semi-finished/ machined/ identifiable ready-to-use machined parts/ components, manufactured through forging process, when CENVAT facility has not been availed. |
Rs.30.00 (Rupees thirty only) per kg. of steel content.
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19.50 10.50”; |
(vii) in Chapter 96,-
(a) for Serial/Sub-serial No.96.03, and the entries relating thereto in columns 2, 3, 4 and 5, the following shall be substituted, namely:-
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1. |
2. |
3. |
4. 5.
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“96.03 |
Fountain pens, ball point pens, fibre tip pens, colour pens, highlighter pens, sketch pens, roller ball pens, gel pens and marker pens, all sorts, (including gift sets with or without box). |
16% (sixteen per cent only) of the f.o.b. value subject to a maximum of Rs.6.00 (Rs. six only) per piece |
12.5% 3.5% |
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96.031 |
Mechanical Pencils. |
9.5% (nine point five per cent only) of the f.o.b. value subject to a maximum of Re.1.00 (Re. one only) per piece |
9% 0.5%”; |
(b) after Serial/Sub-serial No.96.06, and the entries relating thereto in columns 2, 3, 4 and 5, the following shall respectively be inserted, namely:-
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1. |
2. |
3. |
4. 5.
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“96.07 |
Hot Water Bottle made out of rubber including natural rubber, when CENVAT facility has been availed. |
Rs.5.50 (Rs. five and paise fifty only) per piece.
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All Customs ”. |
(Alok Jha)
Under Secretary to the Government of India
Note: The principal notification was published in the Gazette of India vide G.S.R.392(E), dated the29thMay, 2002.
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