 |
OFFICE
OF THE COMMISSIONER OF CUSTOMS, |
PUBLIC NOTICE NO. 392 /2001
Government
of India, Ministry of Finance, Department of Revenue, New Delhi, Notification
No.30/2001-Cus (NT) vide F. No.
609/80/2001-DBK, dated 22.06.2001, 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. 30/2001-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 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, with effect from 7th June, 2001, namely:-
In the Table annexed to the said
notification:-
|
(i) |
in Chapter 33, for
Serial/Sub-serial No. 33.01, and the entries relating there to in columns
2,3, 4 and 5, the following shall be substituted, namely:- |
|
Serial/
Sub- serial No. |
Description of goods |
Rate of Drawback |
Allocation |
|
|
|
|
|
Cus. |
C.Ex. |
|
1. |
2. |
3 |
4. |
5. |
|
"33.01 |
(a) Perfumed Agarbatties |
12.5%(twelve point five per cent. only) of f.o.b. value
subject to a |
7% |
5.5% |
|
(ii) |
in Capter42,- |
|
a) |
for Serial /Sub-serial Nos.42.05, 42.06, 42.07, 42.08,
42.09, 42.10, 42.11, 42.12, 42.13, 42.14, 42.15, 42.16, 42.17, and 42.18, for
the entries relating thereto in columns 2, 3, 4 and 5, the following shall be
respectively substituted, namely:- |
|
Serial/
Sub- serial No. |
Description of goods |
Rate of Drawback |
Allocation |
|
|
|
|
|
Cus. |
C.Ex. |
|
1. |
2. |
3 |
4. |
5. |
|
"42.05 |
Leather wallets,Ladies `Purses , Gents’ Purses, Leather
Pouches And Toilets cases, when CENVAT facility has not been availed. |
6.5% (six point five percent Only) of f.o.b. value
subject to a |
2.3% |
4.2% |
|
42.06 |
Leather wallets , Ladies' purses, |
2.3% (two point three percent. Only) of f.o.b
value subject to a |
All
Customs |
|
|
42.07 |
Leather Bags, Rucksack Bags, Hand Bags. Ladies Bags and
Pouch Bags,. When CENVAT Facility has not been availed |
7.25% (seven point two five percent only) of f.o.b value
subject to a maximum of Rs. 215.00 (Rs. two hundred fifteen only) per piece |
2.1% |
5.15 |
|
42.08 |
Leather Bags,Rucksack Bags, Hand Bags. Ladies Bags Pouch
Bags,.When CENVAT Facility has not been availed. |
2.1% (two point oneand percent only) of f.o.b. value
subject to a maximum of Rs.62.00 (Rs. Sixty two only)Per piece. |
All
Customs |
|
|
42.09 |
Fax Cover, Com-holder, Card holders, Pen case, Spectacles
case, Note book case, Cell Phone cover, Cheque Book, |
5% (five percent only) of f.o.b. value subject to a
maximum of Rs.10.00 (Rs. Five only) per piece |
2.5% |
2.5% |
|
42.10 |
Fax Cover, Com-holder, Card holders, Pen case, Spectacles
case, Note book case, Cell Phone cover, Cheque Book Cover, Passport Holder,
Pass Cases, Mirror cases, and memo |
2.5% (two point percent only) of f.o.b. value subject to a
maximum of Rs.5.00 (Rs. five only) per piece |
All
Customs |
|
|
42.11 |
Key Holder and Key case, when CENVAT facility has not been
Availed. |
5%(five
percent only) of f.o.b. value subject to a maximum of Rs.15.00 (Rs. fifteen
only) per piece. |
1.5% |
3.5% |
|
42.12 |
Key Holder and Key case, when CENVAT facility has been
Availed. |
1.5%(one point five percent only )of f.o.b. value subject
to a maximum of Rs1.(Rs. five only) |
All
Customs |
|
|
42.13 |
Clip files, File folders Planners , Folios. Album cases.
Made of only Leather, when CENVAT facility has not been availed. |
5% (five percent only) of f.o.b. value subject to a
maximum of Rs.25.00 (Rs. twenty five only) per piece. |
All
Customs |
|
|
42.14 |
Clip files, File folders Planners , Folios. Album cases.
Made of Leather, when CENVAT facility value |
1.5% (one point five percent only) of f.o.b subject to a
has been availed. maximum of Rs.7.50(Rs. seven and paise fifty only) per
piece. |
All Customs |
|
|
42.15 |
Leather apparel, when CENVATfacility has not been availed |
8% (eight percent only) of f.o.b. value subject to a
maximum of Rs.400.00 (Rs four hundred only) per piece. |
3.5% |
4.5% |
|
42.16 |
Leather apparel, when CENVATfacility has been
availed. |
3.5%(three point five percent only) of f.o.b. value
subject to a |
All
Customs |
|
|
42.17 |
Industrial Leather gloves with or without cotton lining,
when CENVAT facility has not been availed. |
9% (nine percent only) of f.o.b. value subject to a
maximum of Rs.12.00 (Rs. twelve only) per pair . |
4.5% |
4.5% |
|
42.18 |
Industrial Leather gloves with
or without cotton lining, when CENVAT facility has been availed. |
4.5% (four point five
percent only ) of f.o.b. value subject to a maximum ofRs.6.00 (Rs six only)
per pair |
All
Customs |
|
|
(a) |
for Serial/Sub-serial Nos. 42.21
and 42.22 and the entries relating thereto in columns 2,3,4 and 5, the
following shall be respectively. |
|
Serial/
Sub- serial No. |
Description
of goods |
Rate of Drawback |
Allocation |
|
|
|
|
|
Cus. |
C.Ex. |
|
1. |
2. |
3 |
4. |
5. |
|
42.21 |
Leather Belts, when CENVAT facility has not been availed. |
5% ( five percent only) of f.o.b. value
subject to a maximum of Rs.18.00(Rs. eighteen only) per piece. |
1.5% |
3.5% |
|
42.22 |
Leather Belts, when CENVAT facility has been availed |
1.5% (one point five
percent only) of f.o.b. value subject to a maximum of Rs. 5.50(Rs. five and
paise fifty only) per piece. |
All
Customs |
|
|
(c) |
after Serial/Sub-serial No.
42.22 and the entries relating thereto, in columns 2,3,4, and 5, the
following shall be inserted, namely:- |
|
Serial/
Sub- serial No. |
Description of goods |
Rate of Drawback |
Allocation |
|
|
|
|
|
Cus. |
C.Ex. |
|
1. |
2. |
3 |
4. |
5. |
|
42.23 |
All Leather goods, including travel goods (not
manufactured out of reptile skin/reptile leather fur skin and hair-on-skins
and also excluding goods manufactured from duty free finished leather imported
under Notification No.17/2001-Cus., Dated 1.3.2001).not else where Specified
in this Chapter. When CENVAT facility has not been availed. |
5.5% (five point five percent only) of f.o.b. value
subject to a maximum of Rs. 60.00 (Rs. sixty only) per piece. |
2.5% |
3% |
|
42.24 |
All Leather goods, including
travel goods (not manufactured out of reptile skin/reptile leather fur skin
and hair-on-skins and also excluding goods manufactured from duty free
finished leather imported under Notification No.17/2001-Cus Dated 1.3.2001).
not elsewhere |
2.5% (two point five percent
only ) of f.o.b. value subject to a maximum of Rs.28.00 (Rs. twenty eight
only) per piece |
All
Customs |
|
|
(iii) |
in Chapter 52, for
Serial/Sub-serial No. 52.05, and the entries relating thereto in columns
2,3,4 and 5, the following shall be substituted, namely:- |
|
Serial/
Sub- serial No. |
Description of goods |
Rate of Drawback |
Allocation |
|
|
|
|
|
Cus. |
C.Ex. |
|
1. |
2. |
3 |
4. |
5. |
|
52.05 |
B. Cotton coloured fabrics
with or without Art silk and embellishment/embroidery of about 8 (eight)
yards in length , commonly known as Real Madras Hand -kerchief, when CENVAT
facility has not been availed. |
5% (five percent only) of
the f.o.b. value subject to a maximum of Rs. 16.00 (Rs. sixteen only) per kg. |
All
Central Excise |
|
|
(iv) |
in Chapter 61:- |
|
(a) |
for Serial/Sub-serial Nos. 61.01, 61.02, 61.03, 61.04 and
61.05, and the entries relating thereto in columns 2,3,4 and 5, the following
shall be respectively substituted, namely:- |
|
Serial/
Sub- serial No. |
Description of goods |
Rate of Drawback |
Allocation |
|
|
|
|
|
Cus. |
C.Ex. |
|
1. |
2. |
3 |
4. |
5. |
|
61.01 |
Knitted shirt/blouse/T- shirt / tops all sorts |
2.5% (twelve point five percent only) of f.o.b. value
subject to a maximum of Rs.40.00 (Rs. Forty Only) per piece. |
1
5% |
7.5% |
|
61.02 |
Knitted Trouser / Pants all sorts |
12.5% (twelve point five percent only) of f.o.b. value
subject to a maximum of Rs.30.00 (Rs. thirty Only) per piece |
5% |
7.5% |
|
61.03 |
Knitted cotton/ sweaters / cardigans /pullover , all sorts |
12.5% (twelve point five percent only) of f.o.b.
value subject to a maximum of Rs.55.00 (Rs. fifty only) per piece. |
5% |
7.5% |
|
61.04 |
Ladies/Gents knitted dresses , all sorts including pyjama
suits, night gowns. |
13% (thirteen per cent only) of f.o.b. value
subject to a maximum of Rs.50.00 (Rs. fifty only) per piece. |
5.5% |
7.5% |
|
61.05 |
All other knitwears and
articles of hosiery made of cotton / polyester/cellulosic value yarn or
knitted fabric. |
12% (twelve percent only) of
f.o.b. subject to a maximum of Rs.35.00 (Rs. thirty five only) per piece. |
4.5% |
7.5% |
|
(b) |
Serial/Sub-serial
No.61.06 and the entries relating thereto shall be omitted. |
|
(v) |
in
Chapter 62- |
|
(iv) |
for
Serial/Sub-serial Nos. 62.01, 62.02, 62.03, 62.04, 62.05, and 62.06,62.07,
62.08, 62.09, 62.10, 62.11 and 62.12 and the entries relating thereto in
columns 2,3, 4 and 5, the following shall be respectively substituted,
namely:- |
|
Serial/
Sub- serial No. |
Description of goods |
Rate of Drawback |
Allocation |
|
|
|
|
|
Cus. |
C.Ex. |
|
1. |
2. |
3 |
4. |
5. |
|
62.02 |
Woven shirts/blouse / tops, all sorts when CENVAT facility
has not been availed. |
14.5% (fourteen point five per cent only) of f.o.b. value
subject to a maximum of Rs. 50.00 fifty only) per piece. |
5.5% |
9% |
|
62.02 |
Woven shirts/ blouse/ tops, all sorts when CENVAT facility
has been availed. |
5.5%(five point five percent only) of f.o.b. value
subject to a maximum of Rs.20.00 (Rs. twenty only) per piece. |
All
Customs |
|
|
62.03 |
Woven Trousers/ Pants, all sorts when CENVAT facility not
been availed |
14.5% (fourteen point five per cent only) of f.o.b. value
subject to a maximum of Rs. 60.00(Rs. sixty Only) per piece |
5.5% |
9% |
|
62.04 |
Woven Toursers/ Pants, all sorts when CENVAT
facility has been availed |
5.5% (five point five per cent only) of f.o.b. value
subject to a maximum of Rs.25.00 (Rs. twenty five only) per piece |
All
Customs |
|
|
62.05 |
Woven jacket, all sorts , including anoraks and
parkas when CENVAT facility has not been availed |
14.5% (fourteen point five percent only) of f.o.b.
value subject to a maximum of Rs. 65.00 (Rs. sixty five only) per piece |
5.5% |
9% |
|
62.06 |
Woven jackets, all sorts including anoraks and parkas when
CENVAT facility has been availed |
5.5% (five point five per cent only) of f.o.b.
value subject to a maximum of Rs.25.00(Rs. twenty five only) per piece. |
All
Customs |
|
|
62.07 |
Ladies/Gents woven dresses all sorts, including pyjama
suits, night gowns, when CENVAT facility has not been availed. |
14.5%(fourteen point five per cent only) of f.o.b. value
subject to a maximum of Rs. 65.00(Rs. sixty five Only) per piece. |
5.5% |
9% |
|
62.08 |
Ladies/Gents woven dresses sorts, including pyjama suits
,night gowns, when CENVAT facility has been availed. |
all 5.5%(five point five per cent only ) of f.o.b. value
subject to a maximum of Rs. 25.00(Rs. twenty five Only) per piece |
All
Customs |
|
|
62.09 |
All other woven garments made of cotton/ polyester/
cellulosie yarn/fabric when CENVAT facility has not been availed |
13.5% (thirteen point five percent only) of f.o.b. value
subject to a maximum of Rs.40.00 (Rs. forty only) per piece |
4.5% |
9% |
|
62.10 |
All other woven garments made of cotton /polyster /
cellulosie yarn/fabric when CENVAT facility has been availed |
4.5% (four point five percent only) of f.o.b.
value subject to a maximum of Rs.15.00 (Rs. fifteen only) per piece |
All
Customs |
|
|
62.11 |
Ladies/Girls brassiers, when CENVAT facility has not been
availed |
12%(twelve per cent only) of f.o.b. value subject to a
maximum of Rs. 6.00(Rs. six only) per piece |
3% |
9% |
|
62.12 |
Ladies/Girls brassiers, when
CENVAT facility has beenavailed |
3%(three per cent only) of
f.o.b. value subject to a maximum of Rs. 1.50(Rs. one and paise fifty only)
per piece |
3% |
9% |
|
(b) |
Serial/Sub-serial
Nos. 62.13,62.14,62.15,62.16,62.17,62.18,62.19,62.20,62.21 and 62.22 and the
entries relating theretoshall be omitted: |
|
(vi) |
in Chapter 64 |
|
(a) |
for Serial/Sub-serial No.
64.01,64.02,64.03, 64.04, 64.05, 64.06, 64.07, 64.08, 64.09, 64.10, 64.11 and
64.12 and the entires relating thereto in columns 2,3,4 and 5 the following
shall be substituted, namely:- |
|
Serial/
Sub- serial No. |
Description of goods |
Rate of Drawback |
Allocation |
|
|
|
|
|
Cus. |
C.Ex. |
|
1. |
2. |
3 |
4. |
5. |
|
64.01 |
All kinds of Leather Boots (excluding those manufactured
from duty free finished leather imported under Notification No. 17/2001-Cus
dated 1.3.2001) when CENVAT facility has not been availed |
11% (eleven per cent only) of f.o.b. value subject to a
maximum Rs.85.00(Rs. eighty five only) per pair |
5% |
6% |
|
64.02 |
All kinds of Leather Boots excluding those
manufactured only from duty free finished leather imported under Notification
No.17/2001-Cus dated 1.3.2001) when CENVAT facility has been availed |
5% (five per cent only) of f.o.b. value subject to a
maximum Rs.40.00 (Rs. forty only) per pair |
All
Customs |
|
|
64.03 |
All kinds of Leather Boots manufactured from duty ree
finished leather imported under Notification No.17/2001-Cus dated
1.3.2001) when CENVAT facility has |
6.3% (six point three ( per cent only) of f.o.b.
value subject to a maximum Rs.50.00 Rs. fifty only) per pair |
All
Central Excise |
|
|
64.04 |
All kinds of Leather half Boots (excluding those
manufactured from duty free finished leather imported under Notification
No17/2001-Cus dated 1.3.2001) when CENVAT facility has not been availed |
11% (eleven per cent only) of f.o.b. value subject
to a maximum Rs.85.00(Rs. eighty five only) per pair |
5% |
6% |
|
64.05 |
All kinds of Leather half Boots (excluding those
manufactured from duty free finished leather imported under Notification No.
Rs.40.0017/2001-Cus dated 1.3.2001) when CENVAT facility has |
5% (five per cent only) of f.o.b. value subject to a
maximum Rs. forty only) per pair |
All
Customs |
|
|
64.06 |
All kinds of Leather half Boots manufactured from duty
free finished leather imported under Notification No.17/2001 7/2001-Cus dated
1.3.2001) when CENVAT facility has |
6.3% (six point three per cent only) of f.o.b.
value subject to a maximum Rs.50.00Rs. fifty only) per pair |
All
Central Excise |
|
|
64.07 |
All kinds of Leather Gents Shoes
(excluding those manufactured from duty free finished leather
imported under Notification No17/2001-Cus dated 1.3.2001 ) when CENVAT
facility has not been availed |
11% (eleven per cent only) of f.o.b. value subject to a
maximumRs.80.00 (Rs. eighty only) per pair |
5% |
6% |
|
64.08 |
All kinds of Leather Gents Shoes (excluding those
manufactured from duty free finished leather imported under Notification
No17/2001-Cus dated 1.3.2001)when CENVAT facility has |
5% (five per cent only) of f.o.b. value
subject to a maximum Rs.36.00(Rs. thirty six only) per pair |
All
Customs |
|
|
64.09 |
All kinds of Leather Gents Shoe All Central Excise
manufactured from duty free finished leather imported under Notification
No.17/200-Cus dated 1.3.2001)when CENVAT facility has not been availed |
6.3% (six point three per cent only) of f.o.b. value
subject to a maximum Rs.46.00 (Rs. fourty six only) per pair |
|
|
|
64.10 |
All kinds of Leather Ladies Shoes( excluding those
manufactured from duty free finished leather imported under Notification
No.7/2001-Cus dated 1.3.2001) when CENVAT facility has not been availed |
11% (eleven per cent only) of f.o.b. value subject to a
maximum Rs.75.00 (Rs. seventy five only) per pair |
5% |
6% |
|
64.11 |
All kinds of Leather Ladies Shoes (excluding those
manufactured from duty free finished leather imported under Notification
No.17/2001-Cus dated 1.3.2001)when CENVAT facility has |
5% (five per cent only) of f.o.b. value subject to a
maximum only) Rs.34.00(Rs. thirty four only) per pair |
All
Customs |
|
|
64.12 |
All kinds of Leather Ladies
Shoes manufactured from duty free finished leather imported under
Notification No.17/2001Cus dated 1.3.2001 when CENVAT facility has not been
availed |
6.3% (six point three per
cent only) of f.o.b. value subject to a maximum Rs.43.00 (Rs. fourty three
only) per pair |
All
Central Excise |
|
|
(b) |
after Serial / Sub-serial No.
64.18 and the entires relating thereto in columns 2,3,4 and 5 the following
shall be inserted, namely:- |
|
Serial/
Sub- serial No. |
Description of goods |
Rate of Drawback |
Allocation |
|
|
|
|
|
Cus. |
C.Ex. |
|
1. |
2. |
3 |
4. |
5. |
|
64.181 |
All kinds of Children’s Leather shoes/ chappals /sandals
(not manufactured out of duty free finished leather imported
under Notification No. 17/2001-Cus Dated the 1.03.2001) when CENVAT
facility has not been Availed |
6% (six per cent only) of f.o.b. value subject to a
maximum of Rs. 20.00 (Rs. twenty only) per pair |
2.3% |
3.7% |
|
64.182 |
All kinds of Children’s Leather shoes/ chappals/sandals
(not manufactured out of duty free finished leather imported
under Notification No. 17/2001-Cus Dated the 1.03.2001) when CENVAT
facility has been Availed |
2.3
(two point three percent only) of f.o.b. value subject to a maximum of Rs.
8.00 (Rs. eight only per pair |
All
Customs |
|
|
64.183 |
All kinds of Children’s Leather
shoes/ chappals /sandals( manufactured out of duty free finished leather
imported under Notification No. 17/2001-CusDated the 1.03.2001) when |
3.8 (three point eight ( per
cent only) of f.o.b. value subject to a maximum of Rs. 13.00 (Rs. thirteen
only) per pair |
All
Central Excise |
|
|
(c) |
after Serial/Sub-serial No.
64.35 and the entires relating thereto in columns 2,3,4 and 5 the following
shall be inserted namely:- |
|
Serial/
Sub- serial No. |
Description of goods |
Rate of Drawback |
Allocation |
|
|
|
|
|
Cus. |
C.Ex. |
|
1. |
2. |
3 |
4. |
5. |
|
64.351 |
All kinds of Children’s Leather shoes/chappals/sandals
uppers. (manufactured out of duty free finished leather imported under
Notification No. 17/2001-Cus Dated the 1.03.2001) when CENVAT facility has
not been Availed |
5% (five percent only) of f.o.b. value subject to a
maximum of Rs. 10.00 (Rs. ten only) per pair |
1.4% |
3.6% |
|
64.352 |
All kinds of Children’s Leather shoes/ chappals/sandals
uppers. (manufactured out of duty free finished leather imported under
Notification No. 17/2001-Cus Dated the 1.03.2001) when CENVAT facility has
been Availed |
1.4% (one point four percent only) of f.o.b. value subject
to a maximum of maximum of Rs. 3.00 Rs. three only) per pair |
All
Customs |
|
|
64.353 |
All kinds of Childern’s
Leather shoes/ chappals/sandals uppers (manufactured out of duty free
finished leather imported under Notification No. 17/2001-Cus dated the
01.03.2001) when CENVAT facility has not been availed. |
2.9% (two point nine per cent
only) of f.o.b.value subject to a maximum of Rs. 6.00 (Rs. six only)
per pair |
All
Central Excise |
|
|
(viii) |
in Chapter 73 , for
Serial/Sub-serial No. 73.27, and the entries relating thereto in columns
2,3,4, and 5 the following shall be respectively substituted namely:- |
|
Serial/ |
Description
of goods |
Rate of
Drawback |
Allocation |
|
|
|
|
|
Cus. |
C.Ex. |
|
1. |
2. |
3 |
4. |
5. |
|
73.27 |
Handicrafts/Artware of Iron |
Rs. 4.50 (Rs. four and paise
fifty only) per kg. |
All
Customs |
|
|
(viii) |
in Chapter 74. |
|
(a) |
for Serial/Sub-serial No. 74.18
an 74.19, for the entries relating thereto in columns 2,3,4 and 5 the
following shall be respectively substituted namely |
|
Serial/ |
Description
of goods |
Rate of
Drawback |
Allocation |
|
|
|
|
|
Cus. |
C.Ex. |
|
1. |
2. |
3 |
4. |
5. |
|
74.18 |
Brass Builder Hardware, when CENVAT facility has not been
availed |
21% (twenty one per cent only) of the f.o.b value
subject to a |
14% |
7% |
|
74.19 |
Brass Builder Hardware, when
CENVAT facility has been availed |
14% (fourteen per cencent only)
of the f.o.b value subject to a. Maximum of Rs. 28.00 (Rs. twenty eight only)
per kg |
All
Customs |
|
|
(b) |
For Serial/Sub-serial Nos. 74.22
and 74.23, for the entries relating thereto in columns 2,3,4 and 5 the
following shall be respectively substituted, namely:- |
|
Serial/ |
Description
of goods |
Rate of
Drawback |
Allocation |
|
|
|
|
|
Cus. |
C.Ex. |
|
1. |
2. |
3 |
4. |
5. |
|
74.22 |
Handicrafts/Artware of Barss and Electroplated Nickel
Silver (EPNS) Wares, when CENVAT facility has not been availed |
21%(twenty one percent only) of the f.o.b. value subject
to a maximum of Rs. 42.00 (Rs. forty two only) per kg |
14% |
7% |
|
74.23 |
Handicrafts/Artware of Barss and Wares, when CENVAT
facility |
14%(fourteen per cent only) Electroplated Nickel
Silver(EPNS) of the f.o.b. value subject to a maximum of Rs. 28.00 (Rs.twenty
eight only) per kg. |
All Customs |
|
|
Note: |
The
principal notification was published in the Gazette of India vide G.S.R. 409
(E), dated the 1st June, 2001 |
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|
