G.S.R. (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) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 26/2003-Customs (N.T.), dated the 1st April, 2003, except as respects things done or omitted to be done before such supersession, the Central Government hereby determines the rates of drawback as specified in the Table annexed hereto (hereinafter referred to as the said Table), subject to the conditions specified in the General Notes hereunder, namely:-

GENERAL NOTES:

1. Drawback at the rates specified in the said Table shall be applicable only if the procedural requirements for claiming drawback as specified in rules 11, 12 and 13 of the said rules, unless otherwise relaxed by the competent authority, are satisfied.

2. The rates of drawback specified in the said Table shall not be applicable to export of a commodity or product if such commodity or product is-

(a) manufactured partly or wholly in a warehouse under section 65 of the Customs Act, 1962 (52 of 1962),

(b) manufactured or exported in discharge of export obligation against an Advance Licence issued under the Duty Exemption Scheme of the relevant Export and Import Policy and the Foreign Trade Policy:

Provided that where exports are made against Advance Licences issued on or after 1st April, 1997, in discharge of export obligations in terms of notification No. 31/97 - Customs, dated the 1st April, 1997, or against Duty Free Replenishment Certificate Licence issued in terms of notification No. 48/2000-Customs, dated the 25th April, 2000, or against Duty Free Replenishment Certificate Licence issued in terms of notification No. 46/2002-Customs, dated the 22nd April, 2002, or against Duty Free Replenishment Certificate Licence issued in terms of notification No. 90/2004-Customs, dated the 10th September, 2004, drawback at the rate equivalent to Central Excise allocation of rate of drawback specified in the said Table shall be admissible subject to the conditions specified therein;

(c) manufactured or exported by a unit licensed as hundred per cent. Export Oriented Unit in terms of the provisions of the relevant Export and Import Policy and the Foreign Trade Policy;

(d) manufactured or exported by any of the units situated in free trade zones or export processing zones or special economic zone;

(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;

(f) manufactured or exported in terms of sub-rule (2) of rule 19 of the Central Excise Rules, 2002;

(g) manufactured or exported availing of the facility under the Duty Entitlement Pass Book Scheme as contained in paragraph 7.14, read with paragraph 7.17 of the Export and Import Policy 1997-2002 and manufactured or exported availing of the facility under the Duty Entitlement Pass Book Scheme as contained in paragraph 4.3, of the Export and Import Policy 2002-2007, notified under section 5 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992), read with paragraph 4.37 of the Hand Book of Procedures (Volume 1) issued in pursuance of the provisions of paragraph 2.4 of the said policy and manufactured or exported availing of the facility under the Duty Entitlement Pass Book Scheme as contained in paragraph 4.3, of the Foreign Trade Policy 2004-2009, notified under section 5 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992), read with paragraph 4.37 of the Hand Book of Procedures (Volume 1) issued in pursuance of the provisions of paragraph 2.4 of the said policy and that shall remain in force until 31st March, 2009.

3. Where the export product is not specifically covered by the description of goods in the said Table, the rate of drawback may be fixed, on an application by an individual manufacturer or exporter in accordance with the Customs and Central Excise Duties Drawback Rules, 1995.

4. The rates of drawback specified against the various serial or sub-serial numbers in the said Table in specific terms or on ad valorem basis, unless otherwise specifically provided, are inclusive of drawback for packing materials used, if any.

5. The goods covered by serial or sub-serial numbers 84.13 to 84.15, 87.43 and 87.44 in the said Table when exported in completely knocked down or semi -knocked down condition, by deletion of certain components or assemblies, the drawback indicated in the relevant serial or sub-serial numbers shall be payable on such goods, subject to the condition that the free on board value of such goods exported is not less than 80% of the free on board value of the completely assembled unit, and for this purpose, the exporter shall produce evidence, to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, of the contemporary free on board value of the relevant completely assembled units.

6. The term “dyed”, wherever used in the said Table in relation to textile materials, would include yarn or piece dyed or predominantly printed or coloured in the body.

7. Wherever specific rates have been provided against any serial or sub-serial number in the said Table, the drawback shall be payable only if the amount is one per cent or more of free on board value, except where the amount of drawback per shipment exceeds five hundred rupees.

8. The expression “when CENVAT facility has not been availed”, used in the said Table, shall mean that the exporter has to satisfy the following conditions, namely :-

(i) The exporter declares, and if necessary, establishes to the satisfaction of the Assistant Commissioner of Customs or Assistant Commissioner of Central Excise or Deputy Commissioner of Customs or Deputy Commissioner of Central Excise, as the case may be, that no CENVAT facility has been availed for any of the inputs used in the manufacture of the export product;

(ii) if the goods are exported under bond or claim for rebate of duty of central excise, a certificate from the Superintendent of Customs or Superintendent of Central Excise in-charge of the factory of production, to the effect that no CENVAT facility has been availed for the goods under export, is produced:

Provided that in the case of exports of handloom products or handicrafts(including handicrafts of brass artware) or finished leather and other export products which are unconditionally exempt from the duty of central excise, the certificate regarding non-availment of CENVAT facility shall not be required.

9. In a case where electric fans, falling under serial or sub-serial nos. 84.13 to 84.15 of the said Table, are exported alongwith regulators falling under serial or sub-serial nos. 84.16 or 84.17 of the said Table, then additional drawback shall be payable at the rate specified against serial or sub-serial nos. 84.16 or 84.17 of the said Table.

10. If bicycles or cycle rickshaws, assembled or unassembled falling under serial or sub-serial 87.43 and 87.44 of the said Table, are exported alongwith extra accessories, then additional drawback shall be payable at the rate specified against the serial or sub-serial number relating to such accessories.

11. Whenever a composite article is exported for which any specific rate has not been provided in the Table , the rates of drawback applicable to various constituent materials can be extended to the composite article according to net content of such materials on the basis of a self-declaration to be furnished by the exporter to this effect. In cases of doubt or where there is any information contrary to the declarations, the proper officer of customs shall cause a verification of such declarations.

12. In respect of export products falling under Chapters 3-21 of the Table, when more than one type of packing material is used, the rates of drawback applicable to individual packing material shall be payable depending on the net weight of each of the packing material.

2. All claims for duty drawback shall be filed with reference to serial or sub-serial number shown in column 1 only.

3. This Notification shall come into effect from 19th January, 2005.

F.No.609/68/2004-DBK
 

(Dr. M.Subramanyam)
Deputy Secretary to the Government of India

Note: The principal notification No.26/2003-CUSTOMS(N.T.) was published in the Gazette of India with G.S.R.276(E), dated the 1st April, 2003 and was last amended vide notification No.29/2004-Cus.(N.T.) dated the 28th February. 2004, published in the Gazette of India (Extraordinary), with G.S.R. No.158(E) dated the 28th February. 2004

Drawback rates in ZIP file