|
|
|
|
|
|
|
|
|
Drawback
|
Drawback
|
Tariff Item
|
|
Description of goods
|
|
|
Unit
|
cap per unit
|
|
|
|
Rate
|
|
|
|
|
|
|
|
|
|
in Rs. (?)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(1)
|
|
|
|
(2)
|
|
|
|
(3)
|
(4)
|
(5)
|
|
|
|
|
|
|
|
|
|
|
|
Ethers, ether-alcohols, ether-phenols, ether-
|
|
|
|
|
alcohol-phenols, alcohol peroxides, ether
|
|
|
|
2909
|
peroxides, ketone peroxides (whether or not
|
|
|
|
chemically defined), and their halogenated,
|
|
|
|
|
|
|
|
|
sulphonated,
|
nitrated
|
or
|
nitrosated
|
|
|
|
|
derivatives
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
290901
|
Ortho Anisidine
|
|
|
|
|
|
|
1.5%
|
|
|
|
|
|
|
|
|
|
|
|
|
290999
|
Others
|
|
|
|
|
|
|
|
1.3%
|
|
|
|
|
|
|
|
|
|
Epoxides,
|
epoxyalcohols, epoxyphenols
|
and
|
|
|
|
2910
|
expoxy-ethers,
|
with
|
a three-membered ring,
|
|
1.3%
|
|
and their halogenated, sulphonated, nitrated
|
|
|
|
|
|
|
|
or nitrosated derivatives
|
|
|
|
|
|
|
|
|
|
|
|
|
Acetals and hemiacetals, whether or not with
|
|
|
|
2911
|
other oxygen function, and their halogenated,
|
|
1.3%
|
|
sulphonated,
|
nitrated
|
or
|
nitrosated
|
|
|
|
|
|
|
|
derivatives
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Aldehydes, whether or not with other oxygen
|
|
|
|
2912
|
function;
|
cyclic
|
polymers of
|
aldehydes;
|
|
|
|
|
paraformaldehyde
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
291201
|
Para Anisic Aldehyde
|
|
|
|
|
Kg
|
3.6%
|
24.3
|
|
|
|
|
|
|
|
|
|
|
|
291299
|
Others
|
|
|
|
|
|
|
|
1.3%
|
|
|
|
|
|
|
|
|
|
|
Halogenated,
|
sulphonated,
|
nitrated
(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 >
|
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
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
wool 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. The garment or made-up of cotton or wool or man-made fibre or silk shall mean that the content in it of the respective fibre is 85% or more by weight.
(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.
Tariff Item
|
Description of goods
|
Unit
|
|
cap per unit
|
|
Rate
|
|
|
|
|
in Rs. (?)
|
|
|
|
|
|
|
|
|
|
|
|
|
(1)
|
(2)
|
(3)
|
(4)
|
(5)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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
250101
|
Common
|
salt
|
(including
|
iodised salt)
|
in
|
0.15%
|
|
HDPE/LDPE/PP pack/ bags
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
250199
|
Others
|
|
|
|
|
|
Nil
|
|
|
|
|
|
|
|
2502
|
Unroasted iron pyrites
|
|
|
|
Nil
|
|
|
|
|
|
|
Sulphur of all kinds, other than sublimed
|
|
|
|
2503
|
sulphur, precipitated sulphur and colloidal
|
|
Nil
|
|
sulphur
|
|
|
|
|
|
|
|
2504
|
Natural graphite
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
250401
|
Carbofoil
|
of various grades
|
(chemically
|
acid
|
|
0.15%
|
|
treated graphite)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
250499
|
Others
|
|
|
|
|
|
Nil
|
|
|
|
|
|
|
|
Natural sands of all kinds, whether or not
|
|
|
|
2505
|
coloured, other than metal-bearing sands of
|
|
Nil
|
|
|
Chapter 26
|
|
|
|
|
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
|
|
|
|
valign="bottom" width="75">
|
|
|
|
|
|
|
|
|
Quartz (other than natural sands); quartzite,
|
|
|
|
|
whether or not roughly trimmed or merely
|
|
|
|
2506
|
cut, by sawing or otherwise, into blocks or
|
|
Nil
|
|
|
slabs of a rectangular (including square)
|
|
|
|
|
shape
|
|
|
|
|
|
|
|
2507
|
Kaolin and other kaolinic clays, whether or
|
|
|
|
not calcined
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
250701
|
Calcined kaolin packed in LDPE/HDPE/PP bags
|
|
0.15%
|
|
|
|
|
|
|
|
|
|
|
250799
|
Others
|
|
|
|
|
|
Nil
|
|
|
|
|
|
|
|
Other clays (not including expanded clays of
|
|
|
|
2508
|
heading
|
6806),
|
andalusipe, kyanite
|
and
|
|
|
|
sillimanite, whether or not calcined; mullite;
|
|
|
|
|
|
|
|
|
chamotte or dinas earths
|
|
|
|
|
|
|
|
|
|
|
|
|
250801
|
Processed Bentonite
|
|
|
|
0.15%
|
|
|
|
|
|
|
|
|
|
|
250899
|
Others
|
|
|
|
|
|
Nil
|
|
|
|
|
|
|
|
|
|
|
2509
|
Chalk
|
|
|
|
|
|
Nil
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Drawback
|
Drawback
|
Tariff Item
|
|
Description of goods
|
|
|
Unit
|
cap per unit
|
|
|
|
Rate
|
|
|
|
|
|
|
|
|
in Rs. (?)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(1)
|
|
|
(2)
|
|
|
|
(3)
|
(4)
|
(5)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Natural
|
calcium
|
phosphates,
|
|
natural
|
|
|
|
2510
|
aluminium
|
calcium
|
phosphates
|
and
|
|
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
phosphatic chalk
|
|
|
|
|
|
|
|
|
Natural barium sulphate (barytes); natural
|
|
|
|
2511
|
barium carbonate (witherite), whether or not
|
|
Nil
|
|
calcined, other than barium oxide of heading
|
|
|
|
|
|
|
|
2816
|
|
|
|
|
|
|
|
|
|
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
|
|
|
|
|
|
|
|
|
|
|
|
>
|
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
|
|
|
|
|
|
|
1.3%
|
|
|
|
|
|
|
3006
|
Pharmaceutical goods specified in note 4 to
|
|
1.3%
|
|
this Chapter
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
CHAPTER – 31
|
|
|
|
|
|
|
|
|
|
|
|
|
|
31
|
FERTILIZERS
|
|
|
|
|
|
Nil
|
|
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
|
|
|
|