 |
OFFICE
OF THE COMMISSIONER OF CUSTOMS, |
PUBLIC NOTICE NO. 390 /2001
Government
of India, Ministry of Finance, Department of Revenue, New Delhi, Notification
No.60/2001-Cus (NT) vide F. No.
609/80/2001-DBK, dated 26.11.2001, is reproduced below for the guidance
of the Importers, Clearing Agents and Trading Public.
C16/56/2001-AP(PORT)
CUSTOM HOUSE, CHENNAI-1. (S.SANKARAVADIVELU)
DATED: 28.12.2001 DY.
COMMR. OF CUSTOMS (APPG.)
Notification No. 60/2001-Customs (N.T.)
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(N.T.),
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.o.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
_insertedinsertediiiiiiiiiinsertedinserted, namely:- |
|
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.o.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.o.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.o.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.o.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.o.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 CENVAT 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 Belts, 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 goods, including travel goods (not
manufactured out of reptile skin/ reptile leather, fur skins &
hair-on-skins 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:- |
|
1. |
2. |
3. |
4. |
5. |
|
"52.02 |
Cotton Grey Fabrics (other than handlooms) |
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. |
|
All Central Excise |
|
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:- |
|
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"; |
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(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:- |
|
1. |
2. |
3. |
4. |
5. |
|
"55.01 |
All Fabrics, including sarees, dhoties 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"; |
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(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:- |
|
1. |
2. |
3. |
4. |
5. |
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"57.01 |
Hand knotted/ Handmade woollen floor coverings, all sorts
including carpets and small size hand knotted mats/carpets but excluding
machine made woollen 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:- |
|
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 woollen 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
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:- |
|
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"; |
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(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:- |
|
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. of 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:- |
|
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 pair |
4% |
6% |
|
64.14 |
All kinds 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 been availed. |
4% (four per cent only) of f.o.b. value subject to a
maximum of Rs.15.00 (Rs. fifteen only) per pair. |
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 1st 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 |
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(x) |
in
Chapter 96,- |
|
(a) |
the
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:- |
|
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%". |
Note: The principal notification was published in the
Gazette of India videG.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
videG.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).
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