Customs Revised All Industry Rates(AIRs) of Duty Drawback , Chapter 06-12

 

Revised All Industry Rates(AIRs) of Duty Drawback  under Customs Chapter 06-12

 

 

 

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 13-24

 

Click here  Revised All Industry Rates(AIRs) of Duty Drawback , Chapter 25-31

 

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 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.

 

  1. 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.

 

  1. 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.

 

  1. This notification shall come into force on the 4th day of February, 2020.
 

 

 

 

 

 

 

 

 

 

 

 

CHAPTER – 6

 

 

LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE; CUT FLOWERS AND

 

 

 

 

 

ORNAMENTAL FOLIAGE

 

 

 

Bulbs, tubers, tuberous roots, corms, crowns

 

 

 

0601

and  rhizomes,  dormant,

in

growth

or  in

 

0.15%

 

flower; chicory plants and roots other than

 

 

 

 

 

 

 

roots of heading 1212

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0602

Other

live  plants

(including

their

roots),

 

0.15%

 

cuttings and slips; mushroom spawn

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cut flowers and flower buds of a kind suitable

 

 

 

0603

for  bouquets

or

for  ornamental  purposes,

 

0.15%

 

fresh, dried, dyed, bleached, impregnated or

 

 

 

 

 

 

 

otherwise prepared

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

 

 

Description of goods

 

 

Unit

cap per unit

 

 

 

 

Rate

 

 

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

 

(2)

 

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

Foliage, branches and other parts of plants,

 

 

 

 

without flowers or flower buds and grasses,

 

 

 

0604

mosses

and  lichens,  being

goods

of  a  kind

 

0.15%

 

suitable  for  bouquets  or  for  ornamental

 

 

 

 

 

 

 

purpose,   fresh,   dried,   dyed,   bleached,

 

 

 

 

impregnated or otherwise prepared

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CHAPTER – 7

 

 

 

EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS

 

 

 

 

 

 

 

 

 

0701

Potatoes, fresh or chilled

 

 

 

 

0.15%

 

 

 

 

 

 

 

 

 

0702

Tomatoes, fresh or chilled

 

 

 

 

0.15%

 

 

 

 

 

 

 

 

 

 

0703

Onions,

shallots,  garlic,

leeks

and

other

 

0.15%

 

alliaceous vegetables, fresh or chilled

 

 

 

 

 

 

 

 

0704

Cabbages,

cauliflowers,  kohlrabi,

kale  and

 

0.15%

 

similar edible brassicas, fresh or chilled

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0705

Lettuce

 

(Lactucasativa)

and

Chicory

 

0.15%

 

(Cichorium spp.), fresh or chilled

 

 

 

 

 

 

 

 

 

 

 

Carrots,   turnips,   salad   beetroot,   salsify,

 

 

 

0706

celeriac,  radishes  and  similar  edible

roots,

 

0.15%

 

 

fresh or chilled

 

 

 

 

 

 

0707

Cucumbers or gherkins, fresh or chilled

 

 

0.15%

 

 

 

 

 

 

0708

Leguminous vegetables, shelled or unshelled,

 

0.15%

 

fresh or chilled

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0709

Other vegetables, fresh or chilled

 

 

 

0.15%

 

 

 

 

 

 

0710

Vegetables (uncooked or cooked by steaming

 

0.15%

 

or boiling in water), frozen

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Vegetables

provisionally

preserved

(for

 

 

 

 

example, by sulphur dioxide gas, in brine, in

 

 

 

0711

sulphur  water  or  in  other  preservative

 

0.15%

 

 

solutions),  but  unsuitable  in  that  state  for

 

 

 

 

immediate consumption

 

 

 

 

 

 

0712

Dried vegetables, whole, cut, sliced, broken, or

 

0.15%

 

in powder, but not further prepared

 

 

 

 

 

 

 

 

 

 

 

 

 

0713

Dried leguminous vegetables, shelled, whether

 

 

 

or not skinned or split

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

071301

Guar Gum Refined Split

 

 

 

MT

0.1%

170.1

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

 

 

 

 

Description of goods

 

 

Unit

cap per unit

 

 

 

 

 

 

Rate

 

 

 

 

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

 

 

 

(2)

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

071399

 

Others

 

 

 

 

 

 

 

0.15%

 

 

 

 

 

 

 

 

 

 

 

 

Manioc,

arrowroot,

salep,

jerusalem

 

 

 

 

 

artichokes, sweet potatoes and similar roots

 

 

 

0714

 

and tubers with high starch or inulin content,

 

0.15%

 

 

 

fresh, chilled, frozen or dried, whether or not

 

 

 

 

 

sliced or in the form of pellets; sago pith

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CHAPTER – 8

 

 

 

EDIBLE FRUITS AND NUTS, PEEL OF CITRUS FRUIT OR MELONS

 

 

 

 

 

 

 

0801

 

Coconuts, brazil nuts and cashew nuts, fresh

 

0.15%

 

 

or dried, whether or not shelled or peeled

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0802

 

Other

nuts,

 

fresh or

dried, whether

or not

 

0.15%

 

 

shelled or peeled

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0803

 

Bananas, including plantains, fresh or dried

 

0.15%

 

 

 

 

 

 

 

 

 

 

0804

 

Dates,

figs,

pineapples,  avocados,

guavas,

 

0.15%

 

 

mangoes, and mangosteens,freshordried

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0805

 

Citrus fruit, fresh or dried

 

 

 

0.15%

 

 

 

 

 

 

 

 

 

 

0806

 

Grapes, fresh or dried

 

 

 

 

0.15%

 

 

 

 

 

 

 

0807

 

Melons (including water-melons) andpapaws

 

0.15%

 

 

(papayas), fresh

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0808

 

Apples, pears and quinces, fresh

 

 

 

0.15%

 

 

 

 

 

 

 

 

 

 

 

0809

 

Apricots,

 

cherries,

peaches

(including

 

0.15%

 

 

nectarines), plums and soles, fresh

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0810

 

Other fruit, fresh

 

 

 

 

0.15%

 

 

 

 

 

 

 

 

 

Fruit  and  nuts,  uncooked  or  cooked  by

 

 

 

0811

 

steaming or boiling in water, frozen, whether

 

0.15%

 

 

or  not  containing  added  sugar  or  other

 

 

 

 

 

 

 

 

 

sweetening matter

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Fruit  and  nuts  provisionally  preserved  (for

 

 

 

 

 

example, by sulphur dioxide gas, in brine, in

 

 

 

0812

 

sulphur  water  or  in  other  preservative

 

0.15%

 

 

 

solutions),  but  unsuitable  in  that  state  for

 

 

 

 

 

immediate consumption

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

 

Description of goods

 

 

Unit

cap per unit

 

 

 

Rate

 

 

 

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

 

 

(2)

 

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

Fruit, dried, other than that of headings 0801

 

 

 

0813

to 0806; mixtures of nuts or dried fruits of this

 

0.15%

 

 

chapter

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Peel  of  citrus  fruit  or  melons  (including

 

 

 

0814

watermelons),

fresh,   frozen,

dried

or

 

0.15%

 

provisionally preserved in brine, in sulphur

 

 

 

 

 

 

 

water or in other preservative solutions

 

 

 

 

 

 

 

 

 

CHAPTER – 9

 

 

 

 

 

 

COFFEE, TEA, MATE AND SPICES

 

 

 

 

 

 

 

 

 

 

 

 

 

Coffee,

whether

or

not

roasted

or

 

 

 

0901

decaffeinated; coffee

husks  and

skins; coffee

 

0.15%

 

substitutes    containing    coffee    in    any

 

 

 

 

 

 

 

proportion

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0902

Tea, whether or not flavoured

 

 

 

 

 

 

 

 

 

 

090201

Tea in consumer packs/OTS can including tea

 

0.7%

 

bags

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

090299

Others

 

 

 

 

 

 

 

0.15%

 

 

 

 

 

 

 

 

 

 

 

 

0903

Mate

 

 

 

 

 

 

 

0.15%

 

 

 

 

 

 

 

Pepper of the genus piper; dried or crushed or

 

 

 

0904

ground fruits of the genus Capsicum or of the

 

0.15%

 

 

genus Pimenta

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0905

Vanilla

 

 

 

 

 

 

 

0.15%

 

 

 

 

 

 

 

0906

Cinnamon and cinnamon-tree flowers

 

 

0.15%

 

 

 

 

 

 

 

0907

Cloves (whole fruit, cloves and stems)

 

 

0.15%

 

 

 

 

 

 

 

 

0908

Nutmeg, mace and cardamoms

 

 

 

0.15%

 

 

 

 

 

 

 

 

 

0909

Seeds  of

anise,

badian,

fennel,  coriander,

 

0.15%

 

cumin or caraway; juniper berries

 

 

 

 

 

 

 

 

 

 

 

 

 

0910

Ginger, saffron, turmeric (curcuma), thyme,

 

0.15%

 

bay leaves, curry and other spices

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CHAPTER – 10

 

 

 

 

 

 

 

 

 

CEREALS

 

 

 

 

 

 

 

 

 

 

 

 

 

1001

Wheat and meslin

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

100101

Wheat

 

 

 

 

 

 

 

Nil

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

12

 

 

 

 

 

 

 

 

Drawback

Drawback

 

Tariff Item

Description of goods

Unit

cap per unit

 

Rate

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

(1)

(2)

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

 

 

100199

Meslin

 

0.15%

 

 

 

 

 

 

 

 

1002

Rye

 

0.15%

 

 

 

 

 

 

 

 

1003

Barley

 

0.15%

 

 

 

 

 

 

 

 

1004

Oats

 

0.15%

 

 

 

 

 

 

 

 

1005

Maize (corn)

 

0.15%

 

 

 

 

 

 

 

 

1006

Rice

 

 

 

 

 

 

 

 

 

 

 

Rice,  packed  in  plastic  bags  including  bags

 

 

 

 

100601

constructed of a laminate of plastic with paper

MT

?20

 

 

 

and/or aluminium, of upto 5 Kg net weight

 

 

 

 

 

Rice,  packed  in  plastic  bags  including  bags

 

 

 

 

100602

constructed of a laminate of plastic with paper

MT

?15

 

 

and/or aluminium, of more than 5 Kg and upto

 

 

 

 

 

 

 

 

10 Kg net weight

 

 

 

 

 

Rice,  packed  in  plastic  bags  including  bags

 

 

 

 

100603

constructed of a laminate of plastic with paper

MT

?10.50

 

 

and/or aluminium, of more than 10 Kg and upto

 

 

 

 

 

 

 

 

20 Kg net weight

 

 

 

 

 

 

 

 

 

 

 

Rice,  packed  in  plastic  bags  including  bags

 

 

 

 

100604

constructed of a laminate of plastic with paper

MT

?7.50

 

 

and/or  aluminium,  of  more  than  20  Kg  net

 

 

 

 

 

 

 

 

weight

 

 

 

 

 

 

 

 

 

 

100699

Others

 

Nil

 

 

 

 

 

 

 

 

1007

Grain sorghum

 

0.15%

 

 

 

 

 

 

 

 

1008

Buckwheat,  millet  and  canary  seeds;  other

 

0.15%

 

 

cereals

 

 

 

 

 

 

 

 

 

 

CHAPTER – 11

 

 

 

 

PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT

 

GLUTEN.

 

 

 

 

1101

Wheat or meslin flour

 

 

0.15%

 

 

 

 

 

 

1102

Cereal  flours  other  than  that  of  wheat  or

 

0.15%

 

meslin

 

 

 

 

 

 

 

 

1103

Cereal groats, meal and pellets

 

 

0.15%

 

 

 

 

 

 

 

Cereal grains otherwise worked (for example,

 

 

 

1104

hulled,  rolled,  flaked,  pearled,  sliced,

or

 

0.15%

 

kibbled), except rice of heading 1006; germ of

 

 

 

 

 

 

 

cereals, whole,rolled, flaked or ground

 

 

 

 

 

 

 

 

 

1105

Flour,  meal,  powder,  flakes,  granules,  and

 

0.15%

 

pellets of potatoes

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

 

Description of goods

 

Unit

cap per unit

 

 

Rate

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

(2)

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

Flour,   meal   and   powder   of   the   dried

 

 

 

1106

leguminous  vegetables  of  heading

0713,  of

 

 

 

sago or of roots or tubers of heading 0714 or

 

 

 

 

 

 

 

 

of the products of Chapter 8

 

 

 

 

 

110601

Guar Meal

 

 

 

MT

0.1%

170.1

 

 

 

 

 

 

 

 

110699

Others

 

 

 

 

0.15%

 

 

 

 

 

 

 

 

1107

Malt, whether or not roasted

 

 

 

0.15%

 

 

 

 

 

 

 

 

1108

Starches; inulin

 

 

 

0.15%

 

 

 

 

 

 

 

1109

Wheat gluten, whether or not dried

 

 

0.15%

 

 

 

 

 

 

 

 

 

CHAPTER – 12

 

 

 

OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT;

 

INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER

 

 

 

 

 

 

 

1201

Soya beans, whether or not broken

 

 

0.15%

 

 

 

 

 

 

 

 

 

1202

Ground-nuts,

not   roasted

or

otherwise

 

0.15%

 

cooked, whether or not shelled or broken

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1203

Copra

 

 

 

 

0.15%

 

 

 

 

 

 

 

1204

Linseed, whether or not broken

 

 

0.15%

 

 

 

 

 

 

1205

Rape or colza seeds, whether or not broken

 

0.15%

 

 

 

 

 

 

1206

Sunflower seeds, whether or not broken

 

0.15%

 

 

 

 

 

 

1207

Other oil seeds oleaginous fruits, whether or

 

0.15%

 

not broken

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1208

Flours and meals of oil seeds or oleaginous

 

0.15%

 

fruits, other than those of mustard

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1209

Seeds, fruit and spores, of

a kind

used for

 

0.15%

 

sowing

 

 

 

 

 

 

 

 

 

 

 

 

 

Hop  cones,  fresh  or  dried,  whether  or  not

 

 

 

1210

ground, powdered or in the form of pellets;

 

0.15%

 

 

lupulin

 

 

 

 

 

 

 

Plants  and  parts  of  plants  (including  seeds

 

 

 

 

and  fruits),  of  a  kind  used  primarily  in

 

 

 

1211

perfumery,  in

pharmacy or

for insecticidal,

 

0.15%

 

fungicidal or similar purpose, fresh, chilled,

 

 

 

 

 

 

 

frozen or dried, whether or not cut, crushed

 

 

 

 

or powdered

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

 

 

Description of goods

 

Unit

 

cap per unit

 

 

 

 

Rate

 

 

 

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

 

 

(2)

 

(3)

 

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Locust beans, seaweeds and other algae, sugar

 

 

 

 

 

 

beet nad sugarcane, fresh, chilled, frozen or

 

 

 

 

 

 

dried, whether or not ground; fruit stones and

 

 

 

 

1212

 

kernels   and   other   vegetable   products

 

 

0.15%

 

 

(including

unroasted

chicory  roots

of  the

 

 

 

 

 

variety Ci-chorium intybus sativum) of a kind

 

 

 

 

 

 

used primarily for human consumption, not

 

 

 

 

 

 

elsewhere specified or included

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cereal straw and husks, unprepared, whether

 

 

 

 

1213

 

or  not  chopped,  ground,  pressed  or

in  the

 

 

0.15%

 

 

 

form of pellets

 

 

 

 

 

 

 

 

 

Swedes, mangolds, fodder roots, hay, lucerne

 

 

 

 

1214

 

(alfalfa), clover, sainfoin, forage kale, lupines,

 

 

0.15%

 

 

vetches and similar forage products, whether

 

 

 

 

 

 

 

 

 

 

 

or not in the form of pellets

 

 

 

 

 

 


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