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Customs
Notification No-77/2005 (NT) dated
02.09.2005
Amendments in the Drawback rates - provisions related to leather and other
products
G.S.R. 557 (E). In pursuance of rule 3, read with rule 4 of the Customs and
Central Excise Duties 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.36/2005-CUSTOMS (N.T.), dated
the 2nd May, 2005 (hereinafter referred to as the said notification), namely:-
(1) In the said notification, after paragraph 13 under the heading "General
Notes", the following paragraphs shall be inserted, namely: -
"14.The term 'article of leather' in chapter 42 of the Schedule annexed to the
said notification (hereinafter referred to as the "said Schedule") shall mean
any article wherein 60% or more of the outer visible surface area (excluding
shoulder straps or handles or fur skin trimming, if any) is of leather
notwithstanding that such article is made of leather and any other material.
15. The term "dyed" in relation to fabrics and yarn of cotton, shall include
"bleached/mercerised/printed /melange."
16. In respect of the tariff items appearing in Chapter 64 of the said Schedule,
leather shoes, boots or half boots for adults shall comprise the following
sizes, namely: -
(a) French points/Paris point/Continental Size above 33
(b) English /UK adult size 1 and above
(c) American/USA adult size 1 and above.
17. In respect of the tariff items appearing in Chapter 64 of the said Schedule,
leather shoes, boots or half boots for children shall comprise the following
sizes, namely: -
(a) French points/Paris point/Continental Size upto 33
(b) English /UK children size upto 13
(c) American/USA children size upto 13
2. In the said Schedule, -
(a) in Chapter 33, for the entries in columns 5 and 7 against tariff item
33074100, the entries "25.00" and "5.10" shall respectively be substituted
(b) in Chapter 41, (i) after tariff item 410702 and the entries relating
thereto, the following tariff item and entries shall be inserted, namely:-
| 1. | 2. | 3. | 4. | 5. | 6. | 7. |
|---|---|---|---|---|---|---|
| "410799 | Others | 1% | 1%" |
(ii) for tariff item 4113 and the entries relating thereto, the following tariff items and entries shall be substituted, namely :-
| 1. | 2. | 3. | 4. | 5. | 6. | 7. |
|---|---|---|---|---|---|---|
| "4113 | Leather further prepared after tanning or crusting , including parchment - dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114. | |||||
| 411301 | Finished leather of goat/kid | Per sq. ft. | 6.3% | 5.00 | 1.9% | 1.50 |
| 411302 | Lining leather of goat/kid. | Per sq. ft. | 6.3% | 2.75 | 1.9% | 0.80 |
| 411399 | Others | 1% | 1%" |
(iii) for tariff item 4114 and the entries relating thereto, the following tariff item and entries shall be substituted, namely:-
| 1. | 2. | 3. | 4. | 5. | 6. | 7. |
|---|---|---|---|---|---|---|
| "4114 | Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather . | Per sq. ft. | 6.3% | 5.00 | 1.9% | 1.50" |
(c) in Chapter 42, for tariff items 420503 and 420504 and the entries relating
thereto, the following tariff items and entries shall be substituted, namely:-
| 1. | 2. | 3. | 4. | 5. | 6. | 7. |
|---|---|---|---|---|---|---|
| "42050301 | Leather woven mesh/mats/ panels/carpets in rolls or sheets | 2.5% | 0.7% | |||
| 42050302 | Leather woven belts/ braids/ strips/ laces in rolls or cut pieces | 2% | 0.6% | |||
| 42050303 | Other articles of leather | Per kg. | 5% | 100.00 | 1.4% | 28.00 |
| 42050304 | Other articles made of leather in combination with other materials. | Per kg. | 2.8% | 55.00 | 1% | 20.00" |
(d) in Chapter 57,- (i) tariff item 570201 and the entries relating thereto
shall be omitted and tariff items 570202, 570203 and 570204 shall be renumbered
as tariff items 570201, 570202 and 570203;
(ii) for tariff item 5705 and the entries relating thereto, the following tariff
items and entries shall be substituted, namely :-
| 1. | 2. | 3. | 4. | 5. | 6. | 7. |
|---|---|---|---|---|---|---|
| "5705 | Other carpets and other textiles floor coverings, whether or not made-up. | |||||
| 570501 | Cotton Durries/ Cotton Rugs (including Chindi Durries/ Cotton Chenille Durries /Rag Rug Durries/ Printed Durries/ Druggets/Mats and Mattings including Bath Mats, where cotton predominates by weight. | kg. | 8% | 16.00 | 3% | 6.00 |
| 570502 | Others. | Sqm | 7% | 95.00 | 2.5% | 34.00" |
(e) in Chapter 64,-
(i) in column 2, against tariff items 640303, 640304, 640307, 640602 and 640603,
the words, of size 34 French points or its equivalent and aboveí, shall be
omitted;
(ii) for the entries in columns 2, 5 and 7-
(a) against tariff item 640309, the entries "All leather boots/half boots/shoes
for children", "60" and "17.30" shall respectively be substituted;
(b) against tariff item 640310, the entries "All leather boots/half boots/shoes
for children, manufactured by units operating under section 65 of the Customs
Act, 1962", "15.80" and "7.90" shall respectively be substituted;
(c) against tariff item 640607, the entries "All leather uppers for boots/half
boots/shoes for children", "42" and "10.20" shall respectively be substituted;
(d) against tariff item 640608, the entries "All leather uppers for boots/half
boots/shoes for children, manufactured by units operating under section 65 of
the Customs Act, 1962", "15.80" and "4.70" shall be respectively substituted;
(f) in Chapter 70, for the entries in columns 4 and 5 against tariff item
70200090, the entries "8%" and "15.00" shall respectively be substituted;
(g) in Chapter74,-
(i) for tariff item 741702 and entries relating thereto, the following tariff
item and entries shall be substituted, namely:-
| 1. | 2. | 3. | 4. | 5. | 6. | 7. |
|---|---|---|---|---|---|---|
| "741702 | of brass and other copper alloys | KG | 11% | 33.00 | 3% | 9.00" |
(ii) for tariff item 741802 and entries relating thereto, the following tariff item shall be substituted, namely:-
| 1. | 2. | 3. | 4. | 5. | 6. | 7. |
|---|---|---|---|---|---|---|
| "741802 | of brass and other copper alloys | KG | 11% | 33.00 | 3% | 9.00" |
(iii) for tariff items 741902 and 741903 and entries relating thereto, the
following entries shall be substituted, namely:-
| 1. | 2. | 3. | 4. | 5. | 6. | 7. |
|---|---|---|---|---|---|---|
| "741902 | other articles of brass | KG | 11% | 33.00 | 3% | 9.00 |
| 741903 | Artware /handicrafts of brass and Electroplated Nickel Silver (EPNS) | KG | 11% | 33.00 | 3% | 9.00" |
(h) in Chapter82,-
(i) the entries in columns 3, 4, 5, 6 and 7, against tariff item 8211 shall be
omitted;
(ii) after tariff item 8211, the following tariff items and entries shall be
inserted, namely:-
| 1. | 2. | 3. | 4. | 5. | 6. | 7. |
|---|---|---|---|---|---|---|
| "821101 | Of stainless steel | KG | 11% | 16.00 | 1.5% | 2.20 |
| 821102 | Others | KG | 7% | 7.00 | 1% | 1.00" |
(iii) the entries in columns 3, 4, 5, 6 and 7against tariff item 8214 shall be
omitted
(iv) after tariff item 8214, the following tariff items and entries shall be
inserted, namely:-
| 1. | 2. | 3. | 4. | 5. | 6. | 7. |
|---|---|---|---|---|---|---|
| "821401 | Of stainless steel | KG | 11% | 24.50 | 1.5% | 3.30 |
| 821402 | Others | KG | 7% | 11.00 | 1% | 1.60" |
(iii) the entries in columns 3, 4, 5, 6 and 7 against tariff item 8215 shall be
omitted.
(vi) after tariff item 8215, the following tariff items and entries shall be
inserted, namely:-
| 1. | 2. | 3. | 4. | 5. | 6. | 7. |
|---|---|---|---|---|---|---|
| "821501 | Of stainless steel | KG | 11% | 24.50 | 1.5% | 3.30 |
| 821502 | Others | KG | 7% | 11.00 | 1% | 1.60" |
(i) in Chapter 83,-
(i) for tariff item 830101 and the entries relating thereto, the following
entries shall be substituted, namely :-
| 1. | 2. | 3. | 4. | 5. | 6. | 7. |
|---|---|---|---|---|---|---|
| "830101 | Brass | KG | 11% | 33.00 | 3% | 9.00" |
(ii) for tariff item 830201 and the entries relating thereto, the following
entries shall be substituted, namely:-
| 1. | 2. | 3. | 4. | 5. | 6. | 7. |
|---|---|---|---|---|---|---|
| "830201 | Brass Builder Hardware | KG | 11% | 33.00 | 3% | 9.00" |
(iii) for tariff item 830601, and entries relating thereto, the following
entries shall be substituted, namely:-
| 1. | 2. | 3. | 4. | 5. | 6. | 7. |
|---|---|---|---|---|---|---|
| "830601 | of brass and other copper alloys | KG | 11% | 33.00 | 3% | 9.00" |
(j) in Chapter 95,-
(i) for the entry in column 2 against tariff item 950607 the entry "Cricket
balls, hockey balls and other balls" shall be substituted.
(ii) after tariff item 95069960, the following tariff items and entries shall be
inserted, namely:-
| 1. | 2. | 3. | 4. | 5. | 6. | 7. |
|---|---|---|---|---|---|---|
| "95069961 | General physical and exercise equipment including track and field equipment | 5% | 5% | |||
| 95069999 | Others | 1% | 1%" |
(Dr. M. Subramanyam)
Deputy Secretary to the Government of India
Note: The principal notification No.36/2005-CUSTOMS(N.T.) was published in the Gazette of India with G.S.R.267(E), dated the 2nd May, 2005.