Revised All Industry Rates(AIRs) of Duty Drawback under Customs, Chapter 25-31
CUSTOMS (N.T.) Notification No. 07 of 2020 dated 28th January, 2020
Notification no 07/2020 Customs(Non Tariff) date on 28th January, 2020
Revised All Industry Rates(AIRs) of Duty Drawback notified.
The extract of CUSTOMS (N.T.) Notification No. 07/2020- CUSTOMS is given below:
Notification No. 07/2020-CUSTOMS(Non Tariff Notification)
Click here Revised All Industry Rates(AIRs) of Duty Drawback ,Chapter 01-05
Click here Revised All Industry Rates(AIRs) of Duty Drawback , Chapter 06-12
Click here Revised All Industry Rates(AIRs) of Duty Drawback, Chapter 13-24
Click here Revised All Industry Rates(AIRs) of Duty Drawback, Chapter 32-42
Click here Revised All Industry Rates(AIRs) of Duty Drawback , Chapter 43-59
Click here Revised All Industry Rates(AIRs) of Duty Drawback, Chapter 60-69
Click here Revised All Industry Rates(AIRs) of Duty Drawback , Chapter 70-79
Click here Revised All Industry Rates(AIRs) of Duty Drawback, Chapter 80-89
Click here Revised All Industry Rates(AIRs) of Duty Drawback , Chapter 90-97
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 07/2020-CUSTOMS (N.T.)
New Delhi, the 28th January, 2020
G.S.R. (E). – In exercise of the powers conferred by sub-section (2) of section 75 of the
Customs Act, 1962 (52 of 1962) and sub-section (2) of section 37 of the Central Excise Act, 1944 (1 of 1944), read with rules 3 and 4 of the Customs and Central Excise Duties Drawback Rules, 2017 (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. 95/2018-Customs (N.T.), dated the 6th December, 2018 published videnumber G.S.R. 1180(E), dated the 6th December, 2018, except as respect to things done or omitted to be done before such supersession, the Central Government hereby determines the rates of drawback as specified in the Schedule given below (hereinafter referred to as the said Schedule) subject to the following notes and conditions, namely :-
Notes and conditions.-(1) The tariff items and descriptions of goods in the said Schedule are aligned with the tariff items and descriptions of goods in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) at the four-digit level only. The descriptions of goods given at the six digit or eight digit in the said Schedule are in several cases not aligned with the descriptions of goods given in the First Schedule to the Customs Tariff Act, 1975.
(2) The general rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 shall, mutatis mutandis, apply for classifying the export goods listed in the said Schedule.
(3) Notwithstanding anything contained in the said Schedule, -
(i) all art-ware or handicraft items shall be classified under the heading of art-ware or handicraft (of constituent material) as mentioned in the relevant Chapters;
(ii) any identifiable ready to use machined part or component predominantly made of iron, steel or aluminium, made through casting or forging process, and not specifically mentioned at six digit level or more in Chapter 84 or 85 or 87, except those classifiable under heading 8432 or 8433 or 8436, may be classified under the relevant tariff item (depending upon material composition and making process) under heading 8487 or 8548 or 8708, as the case may be, irrespective of classification of such part or component at four digit level in Chapter 84 or 85 or 87 of the said Schedule;
(iii) the sports gloves mentioned below heading 4203 or 6116 or 6216 shall be classified in that heading and all other sports gloves shall be classified under heading 9506.
(4) The figures shown in column (4) in the said Schedule refer to the rate of drawback expressed as a percentage of the free on board value or the rate per unit quantity of the export goods, as the case may be.
(5) The figures shown in column (5) in the said Schedule refer to the maximum amount of drawback that can be availed of per unit specified in column (3).
(6) An export product accompanied with a tax invoice and forming part of project export (including turnkey export or supplies) for which no figure is shown in column (5) in the said Schedule, shall be so declared by the exporter and the maximum amount of drawback that can be availed under the said Schedule shall not exceed the amount calculated by applying ad-valoremrate of drawback shown in column (4) to one and half times the tax invoice value.
(7) The rates of drawback specified against the various tariff items in the said Schedule in specific terms or on ad valorem basis, unless otherwise specifically provided, are inclusive of drawback for packing materials used, if any.
(8) Drawback at the rates specified in the said Schedule shall be applicable only if the procedural requirements for claiming drawback as specified in rule 12, 13 and 14of the said rules, unless otherwise relaxed by the competent authority, are satisfied.
(9) The rates of drawback specified in the said Schedule shall not be applicable to export of a commodity or product if such commodity or product is, -
(i) manufactured partly or wholly in a warehouse under section 65 of the Customs Act, 1962 (52 of 1962);
(ii) manufactured or exported in discharge of export obligation against an Advance Authorisation or Duty Free Import Authorisation issued under the Duty Exemption Scheme of the relevant Foreign Trade Policy :
Provided that where exports are made against Special Advance Authorisation issued under paragraph 4.04A of the Foreign Trade Policy 2015-20 in discharge of export obligations in terms of Notification No. 45/2016-Customs, dated the 13th August, 2016, the rates of drawback specified in the said Schedule shall apply as if in the said Schedule, the entries in columns (4)and (5) against the Tariff items in the said Schedule below all Chapters, except Chapter 61 and 62, are NIL, and those in Chapters 61 and 62 are as specified in the Table given below;
(iii) manufactured or exported by a unit licensed as hundred per cent Export Oriented Unit in terms of the provisions of the relevant Foreign Trade Policy;
(iv) manufactured or exported by any of the units situated in Free Trade Zones or Export Processing Zones or Special Economic Zones;
(v) manufactured or exported availing the benefit of the notification No. 32/1997-Customs, dated the 1st April, 1997.
(10) Whenever a composite article is exported for which any specific rate has not been provided in the said Schedule, 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 and in case of doubt or where there is any information contrary to the declarations, the proper officer of customs shall cause a verification of such declarations.
(11) The term “articles of leather” in Chapter 42 of the said Schedule shall mean any article wherein (a) 60% or more of the outer visible surface area or (b) 60% or more of the outer and inner surface area taken together, 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.
(12) The term “dyed”, wherever used in the said Schedule in relation to textile materials, shall include yarn or piece dyed or predominantly printed or coloured in the body.
(13) The term “dyed” in relation to fabrics and yarn of cotton, shall include “bleached or mercerised or printed or melange”.
(14) The term “dyed” in relation to textile materials in Chapters 54 and 55 shall include “printed or bleached or melange”.
(15) In respect of the tariff items in Chapters 60, 61, 62 and 63 of the said Schedule, the blend containing cotton and man-made fibre shall mean that content of man-made fibre in it shall be more than 15% but less than 85% by weight and the blend containing
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Hydrides, nitrides, azides, silicides and
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(16) The term “shirts” in relation to Chapters 61 and 62 of the said Schedule shall include “shirts with hood”.
(17) In respect of the tariff items appearing in Chapter 64 of the said Schedule, leather shoes, boots or half boots for adult shall comprise the following sizes, namely : -
(i) French point or Paris point or Continental Size above 33;
(ii) English or UK adult size 1 and above; and
(ii) American or USA adult size 1 and above.
(18) 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 :-
(i) French point or Paris point or Continental Size upto 33;
(ii) English or UK children size upto 13; and
(iii) American or USA children size upto 13.
(19) The drawback rates specified in the said Schedule against tariff items 711301, 711302 and 711401 shall apply only to goods exported by airfreight, post parcel or authorised courier through the Custom Houses as specified in para 4.71 of the Hand Book of Procedures, 2015-2020 published videPublic Notice No. 1/2015-2020, dated the 1st April, 2015 of the Government of India in the Ministry of Commerce and Industry, after examination by the Customs Appraiser or Superintendent to ascertain the quality of gold or silver and the quantity of net content of gold or silver in the gold jewellery or silver jewellery or silver articles. The free on board value of any consignment through authorised courier shall not exceed rupees twenty lakhs.
(20) The drawback rates specified in the said Schedule against tariff items 711301, 711302 and 711401 shall not be applicable to goods manufactured or exported in discharge of export obligation against any Scheme of the relevant Foreign Trade Policy of the Government of India which provides for duty free import or replenishment or procurement from local sources of gold or silver.
(21) “Vehicles” of Chapter 87 of the said Schedule shall comprise completely built unit or completely knocked down (CKD) unit or semi knocked down (SKD) unit.
- All claims for duty drawback at the rates of drawback notified herein shall be filed with reference to the tariff items and descriptions of goods shown in columns (1) and (2) of the said Schedule respectively. Where, in respect of the export product, the rate of drawback specified in the said Schedule is Nil or is not applicable, the rate of drawback may be fixed, on an application by an individual manufacturer or exporter in accordance with the said rules. Where the claim for duty drawback is filed with reference to tariff item of the said Schedule and it is for the rate of drawback specified herein, an application, as referred under sub-rule (1) of rule 7 of the said rules shall not be admissible.
- The amount referred in sub-rule (3) of rule 7 of the said rules, relating to provisional drawback amount as may be specified by the Central Government, shall be equivalent to the drawback rate and drawback cap shown in column (4) and (5) in the said Schedule for the tariff item corresponding to the export goods, if applicable, and determined as if it were a claim for duty drawback filed with reference to such rate and cap.
- This notification shall come into force on the 4th day of February, 2020.
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Tariff Item
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Description of goods
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Unit
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cap per unit
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Rate
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in Rs. (?)
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(1)
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(2)
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(3)
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(4)
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(5)
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CHAPTER – 25
SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT
Salt (including table salt and denatured salt)
2501 and pure sodium chloride, whether or not in aqueous solution or containing added anti-
caking or free flowing agents; sea water
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250101
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Common
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salt
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(including
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iodised salt)
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in
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0.15%
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HDPE/LDPE/PP pack/ bags
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250199
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Others
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Nil
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2502
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Unroasted iron pyrites
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Nil
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Sulphur of all kinds, other than sublimed
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2503
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sulphur, precipitated sulphur and colloidal
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Nil
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sulphur
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2504
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Natural graphite
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250401
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Carbofoil
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of various grades
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(chemically
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acid
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0.15%
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treated graphite)
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250499
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Others
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Nil
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Natural sands of all kinds, whether or not
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2505
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coloured, other than metal-bearing sands of
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Nil
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Chapter 26
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inorganic compounds (including distilled or
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2853
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conductivity
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water
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and
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water
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of
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similar
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1%
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purity); liquid air (whether or not rare gases
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have been removed); compressed air;
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amalgams, other than amalgams of precious
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metals
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CHAPTER – 29
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ORGANIC CHEMICALS
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2901
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Acyclic hydrocarbons
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1.3%
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2902
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Cyclic hydrocarbons
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1.3%
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2903
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Halogenated derivatives of hydrocarbons
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1.3%
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Sulphonated,
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nitrated
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or
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nitrosated
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2904
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derivatives of hydrocarbons, whether or not
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halogenated
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290401
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4,4- Dinitrostilbene 2,2- disulphonic acid
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Kg
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2.1%
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3.8
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290402
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Para Nitro Chloro Benzene Sulphonic Acid
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1.7%
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290499
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Others
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1.3%
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Acyclic alcohols and their halogenated,
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2905
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sulphonated,
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nitrated
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or
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nitrosated
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1.3%
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derivatives
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Cyclic alcohols and their halogenated,
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2906
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sulphonated,
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nitrated
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or
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nitrosated
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1.3%
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derivatives
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2907
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Phenols; phenol-alcohols
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290701
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Para Cresol
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1.7%
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290799
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Others
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1.3%
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Halogenated,
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sulphonated, nitrated
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or
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2908
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nitrosated derivatives of phenols or phenol-
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1.3%
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alcohols
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Drawback
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Drawback
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Tariff Item
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Description of goods
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Unit
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cap per unit
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Rate
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Quartz (other than natural sands); quartzite,
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whether or not roughly trimmed or merely
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2506
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cut, by sawing or otherwise, into blocks or
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Nil
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slabs of a rectangular (including square)
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shape
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2507
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Kaolin and other kaolinic clays, whether or
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not calcined
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250701
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Calcined kaolin packed in LDPE/HDPE/PP bags
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0.15%
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250799
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Others
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Nil
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Other clays (not including expanded clays of
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in Rs. (?)
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(1)
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(2)
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(3)
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(4)
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(5)
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Ethers, ether-alcohols, ether-phenols, ether-
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alcohol-phenols, alcohol peroxides, ether
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2909
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peroxides, ketone peroxides (whether or not
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chemically defined), and their halogenated,
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sulphonated,
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nitrated
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or
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nitrosated
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derivatives
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2508
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heading
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6806),
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andalusipe, kyanite
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and
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sillimanite, whether or not calcined; mullite;
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chamotte or dinas earths
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250801
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Processed Bentonite
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0.15%
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250899
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Others
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Nil
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2509
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Chalk
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Nil
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th="75">
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290901
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Ortho Anisidine
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1.5%
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290999
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Others
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1.3%
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Epoxides,
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epoxyalcohols, epoxyphenols
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and
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2910
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expoxy-ethers,
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with
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a three-membered ring,
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1.3%
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and their halogenated, sulphonated, nitrated
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or nitrosated derivatives
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Acetals and hemiacetals, whether or not with
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2911
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other oxygen function, and their halogenated,
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1.3%
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sulphonated,
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nitrated
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or
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nitrosated
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derivatives
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Aldehydes, whether or not with other oxygen
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2912
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function;
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cyclic
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polymers of
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aldehydes;
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paraformaldehyde
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291201
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Para Anisic Aldehyde
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Kg
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3.6%
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24.3
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291299
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Others
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1.3%
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Halogenated,
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sulphonated,
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nitrated
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Drawback
|
Drawback
|
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Tariff Item
|
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Description of goods
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Unit
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cap per unit
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Rate
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in Rs. (?)
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(1)
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(2)
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(3)
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(4)
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(5)
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Natural
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calcium
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phosphates,
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natural
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2510
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aluminium
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calcium
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phosphates
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and
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Nil
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phosphatic chalk
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Natural barium sulphate (barytes); natural
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2511
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barium carbonate (witherite), whether or not
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Nil
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calcined, other than barium oxide of heading
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2816
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|
|
Siliceous fossil meals (for example, kieselguhr,
|
|
|
|
|
2512
|
tripolite and diatomite) and similar siliceous
|
|
Nil
|
|
|
earths, whether or not calcined, of an
|
|
|
|
|
|
|
|
|
|
apparent specific gravity of 1 or less
|
|
|
|
|
|
|
|
|
|
|
|
|
Pumice stone; emery; natural corundum,
|
|
|
|
|
2513
|
natural garnet and other natural abrasives,
|
|
Nil
|
|
|
|
whether or not heat-treated
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Slate, whether or not roughly trimmed or
|
|
|
|
|
2514
|
merely cut, by sawing
|
or otherwise, into
|
|
Nil
|
|
|
blocks or slabs of a rectangular (including
|
|
|
|
|
|
|
|
|
|
square) shape
|
|
|
|
|
|
|
|
|
|
Marble, travertine, ecaussine and other
|
|
|
|
|
|
calcareous monumental or building stone of
|
|
|
|
|
|
an apparent specific gravity of 2.5 or more,
|
|
|
|
|
2515
|
and alabaster, whether or not roughly
|
|
Nil
|
|
|
|
trimmed or merely cut, by sawing or
|
|
|
|
|
|
otherwise, into blocks or slabs of a
|
|
|
|
|
|
rectangular (including square) shape
|
|
|
|
|
|
|
Granite, porphyry, basalt, sandstone and
|
|
|
|
|
|
other monumental or building stone, whether
|
|
|
|
|
2516
|
or not roughly trimmed or merely cut, by
|
|
Nil
|
|
|
|
sawing or otherwise, into blocks or slabs of a
|
|
|
|
|
|
rectangular (including square) shape
|
|
|
|
|
|
|
|
|
|
|
|
|
Pebbles, gravel, broken or crushed stone, of a
|
|
|
|
|
|
kind commonly used for concrete aggregates,
|
|
|
|
|
|
for road metalling or for railway or other
|
|
|
|
|
|
ballast, shingle and flint, whether or not heat-
|
|
|
|
|
2517
|
treated; macadam
|
of slag, dross
|
or
|
similar
|
|
Nil
|
|
|
industrial waste, whether or not incorporating
|
|
|
|
|
|
|
|
|
|
the materials cited in the first part of the
|
|
|
|
|
|
heading;
|
tarred
|
macadam;
|
granules,
|
|
|
|
|
|
chippings and powder, of stones of heading
|
|
|
|
|
|
2515 or 2516, whether or not heat-treated
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Drawback
|
Drawback
|
|
Tariff Item
|
|
|
Description of goods
|
|
Unit
|
cap per unit
|
|
|
|
|
Rate
|
|
|
|
|
|
|
|
|
|
|
in Rs. (?)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(1)
|
|
|
|
(2)
|
|
|
|
(3)
|
(4)
|
(5)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Dolomite, whether or not calcined or sintered,
|
|
|
|
|
|
including dolomite roughly trimmed or
|
|
|
|
|
2518
|
merely cut, by sawing or otherwise, into
|
|
Nil
|
|
|
|
blocks or slabs of a rectangular (including
|
|
|
|
|
|
square) shape; dolomite ramming mix
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Natural
|
magnesium
|
carbonate
|
(magnesite);
|
|
|
|
|
|
fused
|
magnesia;
|
deadburned
|
(sintered)
|
|
|
|
|
2519
|
magnesia,
|
whether
|
or
|
not
|
containing small
|
|
Nil
|
|
|
quantities of other oxides added before
|
|
|
|
|
|
|
|
|
|
sintering; other magnesium oxide, whether or
|
|
|
|
|
|
not pure
|
|
|
|
|
|
|
|
|
|
|
Gypsum; anhydrite; plasters (consisting of
|
|
|
|
|
2520
|
calcined gypsum or calcium sulphate) whether
|
|
Nil
|
|
|
or not coloured, with or without small
|
|
|
|
|
|
|
|
|
|
quantities accelerators or retarders
|
|
|
|
|
|
|
|
|
|
|
|
Limestone flux; limestone and other
|
|
|
|
|
2521
|
calcareous stones, of a kind used for the
|
|
Nil
|
|
|
|
manufacture of lime or cement
|
|
|
|
|
|
|
|
|
|
|
|
|
Quicklime, slaked lime and hydraulic lime,
|
|
|
|
|
2522
|
other than calcium oxide and hydroxide of
|
|
Nil
|
|
|
|
heading 2825
|
|
|
|
|
|
|
|
|
|
Portland cement, aliminous, slag cement,
|
|
|
|
|
2523
|
supersulphate cement and
|
similar hydraulic
|
|
1%
|
|
|
cement, whether or not coloured or in the
|
|
|
|
|
|
|
|
|
|
form of clinkers
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
2524
|
Asbestos
|
|
|
|
|
|
|
Nil
|
|
|
|
or
|
|
|
|
|
2913
|
nitrosated derivatives of products of heading
|
|
1.3%
|
|
|
|
2912
|
|
|
|
|
|
|
|
|
|
|
|
Ketones and Quinones, whether or not with
|
|
|
|
|
2914
|
other oxygen function, and their halogenated,
|
|
1.3%
|
|
|
sulphonated,
|
nitrated
|
or
|
nitrosated
|
|
|
|
|
|
|
|
|
|
derivatives
|
|
|
|
|
|
|
|
|
|
|
|
Saturated acyclic mono-carboxylic acids and
|
|
|
|
|
2915
|
their anhydrides,
|
halides,
|
peroxides
|
and
|
|
|
|
|
peroxyacids; their halo-genated, sulphonated,
|
|
|
|
|
|
|
|
|
|
|
nitrated or nitrosated derivatives
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
5">
|
|
|
|
|
2525
|
Mica, including splittings; mica waste
|
|
Nil
|
|
|
|
|
|
|
|
|
|
Natural steatite, whether or not roughly
|
|
|
|
|
2526
|
trimmed
|
or merely
|
cut,
|
by
|
sawing or
|
|
Nil
|
|
|
otherwise, into blocks or slabs of a
|
|
|
|
|
|
|
|
|
|
rectangular (including square) shape; talc
|
|
|
|
|
2527
|
Omitted
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Natural borates and concentrates thereof
|
|
|
|
|
|
(whether or not calcined), but not including
|
|
|
|
|
2528
|
borates separated from natural brine; natural
|
|
Nil
|
|
|
|
boric acid containing not more than 85% of
|
|
|
|
|
|
H3BO3 Calculated on the dry weight
|
|
|
|
|
|
291501
|
Schaeffers Acid
|
|
|
|
|
|
Kg
|
3.7%
|
8.7
|
|
|
|
|
|
|
|
|
|
|
|
|
|
291502
|
R Salt
|
|
|
|
|
|
|
Kg
|
4%
|
10.5
|
|
|
|
|
|
|
|
|
|
|
|
|
|
291599
|
Others
|
|
|
|
|
|
|
|
1.3%
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Drawback
|
Drawback
|
|
Tariff Item
|
|
Description of goods
|
|
|
Unit
|
cap per unit
|
|
|
|
|
Rate
|
|
|
|
|
|
|
|
|
|
in Rs. (?)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(1)
|
|
|
(2)
|
|
|
|
(3)
|
(4)
|
(5)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Hormones, prostaglandins, thromboxanes and
|
|
|
|
|
|
leuko-trienes, natural or reproduced by
|
|
|
|
|
2937
|
synthesis;
|
derivatives
|
and
|
structural
|
|
1.3%
|
|
|
|
analogues thereof, including chain modified
|
|
|
|
|
|
polypeptides, used primarily as hormones
|
|
|
|
|
|
|
|
|
|
|
|
Glycosides, natural or reproduced by
|
|
|
|
|
2938
|
synthesis and their salts, ethers, esters and
|
|
1.3%
|
|
|
|
other derivatives
|
|
|
|
om" width="256">
|
|
|
Drawback
|
Drawback
|
|
Tariff Item
|
Description of goods
|
|
Unit
|
cap per unit
|
|
|
Rate
|
|
|
|
|
|
in Rs. (?)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(1)
|
(2)
|
|
(3)
|
(4)
|
(5)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
2529
|
Feldspar; leucite; nepheline and nepheline
|
|
Nil
|
|
|
syenite; fluorspar
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
2530
|
Mineral substances not else-where specified or
|
|
Nil
|
|
|
included
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
CHAPTER – 26
|
|
|
|
|
ORES, SLAG AND ASH
|
|
|
|
|
|
|
|
|
|
2601
|
Iron ores and concentrates, including roasted
|
|
|
|
|
iron pyrites
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
260101
|
Iron ore Pellets
|
|
|
1%
|
|
|
|
|
|
|
|
|
|
260199
|
Others
|
|
|
Nil
|
|
|
|
|
|
|
|
|
|
|
Manganese ores and concentrates,
|
including
|
|
|
|
|
2602
|
ferruginous manganese ores and concentrates
|
|
Nil
|
|
|
with a manganses content of 20% or more,
|
|
|
|
|
|
|
|
|
|
calculated on the dry weight
|
|
|
|
|
|
2603
|
Copper ores and concentrates
|
|
|
Nil
|
|
|
|
|
|
|
|
|
|
2604
|
Nickel ores and concentrates
|
|
|
Nil
|
|
|
|
|
|
|
|
|
|
2605
|
Cobalt ores and concentrates
|
|
|
Nil
|
|
|
|
|
|
|
|
|
|
2606
|
Aluminium ores and concentrates
|
|
|
|
|
|
|
|
|
|
|
|
|
260601
|
Calcined bauxite
|
|
|
0.15%
|
|
|
|
|
|
|
|
|
|
260699
|
Others
|
|
|
Nil
|
|
|
|
|
|
|
|
|
|
2607
|
Lead ores and concentrates
|
|
|
Nil
|
|
|
|
|
|
|
|
|
|
2608
|
Zinc ores and concentrates
|
|
|
Nil
|
|
|
|
|
|
|
|
|
|
2609
|
Tin ores and concentrates
|
|
|
Nil
|
|
|
|
|
|
|
|
|
|
2610
|
Chromium ores and concentrates
|
|
|
Nil
|
|
|
|
|
|
|
|
|
|
2611
|
Tungsten ores and concentrates
|
|
|
Nil
|
|
|
|
|
|
|
|
|
|
2612
|
Uranium ores and concentrates
|
|
|
Nil
|
|
|
|
|
|
|
|
|
|
2613
|
Molybdenum ores and concentrates
|
|
|
Nil
|
|
|
|
|
|
|
|
|
|
2614
|
Titanium ores and concentrates
|
|
|
Nil
|
|
|
|
|
|
|
|
|
2615
|
Niobium, tantalum, vanadium or zirconium
|
|
Nil
|
|
|
ores and concentrates
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
2616
|
Preciousmetal ores and concentrates
|
|
|
Nil
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Alkaloids, natural or reproduced by synthesis,
|
|
|
|
|
2939
|
and their salts, ethers, esters and other
|
|
1.3%
|
|
|
|
derivatives
|
|
|
|
|
|
|
|
|
|
|
Sugars, chemically pure, other than sucrose,
|
|
|
|
|
|
lactose, maltose, glucose and fructose; sugar
|
|
|
|
|
2940
|
ethers, sugar acetals and sugar esters, and
|
|
1.3%
|
|
|
|
their salts, other than products of headings
|
|
|
|
|
|
2937, 2938 or 2939
|
|
|
|
|
|
|
|
2941
|
Antibiotics
|
|
|
|
|
|
|
1.3%
|
|
|
2942
|
Other organic compounds
|
|
|
|
|
1.3%
|
|
|
|
|
|
|
|
|
|
|
|
|
|
CHAPTER – 30
|
|
|
|
|
|
|
PHARMACEUTICAL PRODUCTS
|
|
|
|
|
|
|
|
|
|
Glands and other organs for organo-
|
|
|
|
|
|
therapeutic uses, dried, whether or not
|
|
|
|
|
|
powdered; extracts of glands or other organs
|
|
|
|
|
3001
|
or of their secretions for organo therapeutic
|
|
Nil
|
|
|
uses; heparin and its salts; other human or
|
|
|
|
|
|
|
|
|
|
animal substances prepared for therapeutic or
|
|
|
|
|
|
prophylactic uses, not elsewhere specified or
|
|
|
|
|
|
included
|
|
|
|
|
|
|
|
|
|
|
Human blood; animal blood prepared for
|
|
|
|
|
|
therapeutic, prophylactic or diagnostic uses;
|
|
|
|
|
|
antisera and other blood fractions and
|
|
|
|
|
3002
|
immunological
|
products,
|
whether
|
or not
|
|
Nil
|
|
|
modified or obtained by means of
|
|
|
|
|
|
|
|
|
|
biotechnological
|
processes;
|
vaccines,
|
toxins,
|
|
|
|
|
|
cultures of microorganisms (excluding yeasts)
|
|
|
|
|
|
and similar products
|
|
|
|
|
|
|
|
|
Medicaments (excluding goods of heading
|
|
|
|
|
|
3002,3005 or 3006) consisting of two or more
|
|
|
|
|
3003
|
constituents which have been mixed together
|
|
1.3%
|
|
|
for therapeutic or prophylactic uses, not put
|
|
|
|
|
|
|
|
|
|
up in measured doses or in forms or packing
|
|
|
|
|
|
for retail sale
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Drawback
|
Drawback
|
|
Tariff Item
|
|
Description of goods
|
|
|
Unit
|
cap per unit
|
|
|
|
|
Rate
|
|
|
|
|
|
|
|
|
|
in Rs. (?)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(1)
|
|
|
(2)
|
|
|
|
(3)
|
(4)
|
(5)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Medicaments (excluding goods of heading
|
|
|
|
|
|
3002, 3005 or 3006) consisting of mixed
|
or
|
|
|
|
|
|
unmixed
|
products
|
for
|
therapeutic
|
or
|
|
|
|
|
3004
|
prophylactic uses, put up in measured doses
|
|
1.3%
|
|
|
|
(including those in the form of transdermal
|
|
|
|
|
|
administration systems)
|
orin
|
forms
|
|
Drawback
|
Drawback
|
|
Tariff Item
|
Description of goods
|
|
Unit
|
cap per unit
|
|
|
Rate
|
|
|
|
|
|
in Rs. (?)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(1)
|
(2)
|
|
(3)
|
(4)
|
(5)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
2617
|
Other ores and concentrates
|
|
|
Nil
|
|
|
|
|
|
|
|
|
|
2618
|
Granulated slag (slag sand) from
|
the
|
|
1%
|
|
|
manufacture of iron or steel
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Slag, dross (other than granulated slag),
|
|
|
|
|
2619
|
scaling and other waste from the manufacture
|
|
Nil
|
|
|
|
of iron or steel
|
|
|
|
|
|
|
Slag, ash and residues (other than from the
|
|
|
|
|
2620
|
manufacture of iron or steel), containing
|
|
Nil
|
|
|
|
arsenic,metal or their compounds
|
|
|
|
|
|
|
|
|
|
|
|
|
Other slag, and ash, including seaweed ash
|
|
|
|
|
2621
|
(kelp); ash and residues from the incine-ration
|
|
Nil
|
|
|
|
of municipal waste
|
|
|
|
|
|
|
|
|
|
|
|
CHAPTER – 27
MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION;
BITUMINOUS SUBSTANCES; MINERAL WAXES
|
2701
|
Coal; Briquettes,
|
ovoids and similar solid
|
|
Nil
|
|
|
fuels manufactured from coal
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
2702
|
Lignite,
|
whether
|
or
|
not agglomerated,
|
|
Nil
|
|
|
excluding
|
jet
|
|
or
|
|
|
|
|
|
packings for retail sale
|
|
|
|
|
|
|
|
|
Wadding, gauze, bandages and similar
|
|
|
|
|
|
articles (for example, dressings, adhesive
|
|
|
|
|
3005
|
plasters,
|
poultices),
|
impreg-nated
|
or coated
|
|
|
|
|
with pharma-ceutical substances or put up in
|
|
|
|
|
|
|
|
|
|
|
forms or packings for retail sale for medical,
|
|
|
|
|
|
surgical, dental or veterinary purposes
|
|
|
|
|
|
|
|
|
|
|
|
300501
|
Gauge swabs, labsponge, abdominal swabs/pads,
|
|
1.6%
|
|
|
gauge rolls
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
300599
|
Others
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
2703
|
Peat (including peat litter), whether or not
|
|
Nil
|
|
|
agglomerated
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Coke and semi-coke of coal, of lignite or of
|
|
|
|
|
2704
|
peat, whether or
|
not
|
agglomerated; retort
|
|
Nil
|
|
|
|
carbon
|
|
|
|
|
|
|
|
|
Coal gas, water gas, producer gas and similar
|
|
|
|
|
2705
|
gases, other than petroleum gases and other
|
|
Nil
|
|
|
|
gaseous hydrocarbons
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Tar distilled from coal,
|
from lignite or from
|
|
|
|
|
2706
|
peat and other mineral tars, whether or not
|
|
Nil
|
|
|
28">
|
|
1.3%
|
|
|
|
|
|
|
|
|
3006
|
Pharmaceutical goods specified in note 4 to
|
|
1.3%
|
|
|
this Chapter
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
CHAPTER – 31
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
31
|
FERTILIZERS
|
|
|
|
|
|
Nil
|
|
dehydrated or partially
|
dis-tilled, including
|
|
|