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)

 

 

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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 6^th December, 2018 published videnumber G.S.R. 1180(E), dated the 6^th 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.

 

 

 

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 " width="31">

(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

or

otherwise prepared

 

								Drawback	Drawback
Tariff Item			Description of goods				Unit		cap per unit
								Rate
									in Rs. (?)
(1)			(2)				(3)	(4)	(5)
	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