540706
|
(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) &imal hair, dyed
511198
Others (Grey)
Kg
2.3%
49.8
511199
Others (Dyed)
Kg
2.8%
69.3
5112
Woven fabrics of combed wool or of combed
fine animal hair
511201
Containing 85% or more by weight of wool or of
Kg
3%
57
fine animal hair, grey
511202
Containing 85% or more by weight of wool or of
Kg
3.5%
106.7
fine animal hair, dyed
511298
Others (Grey)
(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 containiom" width="27">
Kg
2.3%
49.8
511299
Others (Dyed)
Kg
2.8%
69.3
5113
Woven fabrics of coarse animal hair or
of
horse hair
511301
Grey
Kg
2.7%
21.6
511302
Dyed
Kg
2.7%
30
CHAPTER – 52
COTTON
5201
Cotton, not carded or combed
0.5%
(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.
1.8%
|
|
|
|
CHAPTER – 43
|
|
|
|
|
FURSKINS AND ARTIFICAL FUR;MANUFACTURES THEREOF
|
|
|
|
|
valign="bottom" width="29">
|
|
Drawback
|
Drawback
|
Tariff Item
|
Description of goods
|
|
Unit
|
cap per unit
|
|
Rate
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Braids in the piece; ornamental trimmings in
|
|
|
|
|
5808
|
the piece,
|
without embroidery, other
|
than
|
Kg
|
2%
|
24
|
|
knitted or crocheted; tassels, pompons and
|
|
|
|
|
|
|
|
similar articles
|
|
|
|
|
|
|
|
|
Woven fabrics of metal thread and woven
|
|
|
|
|
|
fabrics of metallised yarn of heading
|
56 05,
|
|
|
|
|
5809
|
of a kind used in apparel, as furnishing
|
|
1.5%
|
|
|
|
fabrics or for similar purposes, not elsewhere
|
|
|
|
|
|
specified or included
|
|
|
|
|
|
|
|
5810
|
Embroidery in the piece, in strips or in motifs
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
in Rs. (?)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(1)
|
(2)
|
|
|
(3)
|
(4)
|
(5)
|
|
|
|
|
|
|
|
|
|
|
|
|
5202
|
Cotton waste (including
|
yarn waste and
|
|
0.15%
|
|
garnetted stock)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
5203
|
Cotton, carded or combed
|
|
|
|
0.5%
|
|
|
|
|
|
|
5204
|
Cotton sewing thread, whether or not put up
|
|
|
|
Raw fur skins (including heads, tails, paws
|
|
|
|
4301
|
and other
|
pieces or cuttings,
|
suitable for
|
|
weight of Man-made Filament Yarn and/or
|
|
|
|
1.8%
|
|
|
Man-made Staple Fibre (Dyed)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
540707
|
Sarees, with or without blouse piece
|
|
|
|
Kg
|
2.3%
|
23
|
|
|
|
|
|
|
|
540708
|
Belting fabric made of polyester filament yarn
|
|
|
|
1.5%
|
|
weighing more than 300 g/m2
|
|
|
|
|
|
540709
|
Filtration fabric made of polyester filament yarn
|
|
|
1.5%
|
|
|
|
|
|
|
|
540710
|
5">
|
|
|
|
|
|
|
|
|
|
|
|
|
(1)
|
|
|
(2)
|
|
|
|
(3)
|
(4)
|
(5)
|
|
|
|
|
|
|
|
|
|
|
|
Carbon-paper, self-copy paper and other
|
|
|
|
|
copying or transfer papers (other than those
|
|
|
|
4816
|
of heading 4809), duplicator stencils and offset
|
|
1.3%
|
|
|
plates, of paper, whether or not put up in
|
|
|
|
|
boxes
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Envelopes, letter cards, plain postcards and
|
|
|
|
|
correspondence cards, of paper or paper-
|
|
|
|
4817
|
board;
|
boxes, pouches, wallets
|
and
|
writing
|
|
1.3%
|
|
|
compendiums, of paper or paperboard,
Filtration fabric made of polypropylene filament
|
|
|
1.5%
|
|
yarn
|
|
|
|
|
|
|
|
|
|
|
|
|
540711
|
Filtration fabric made of polybutylene
|
|
|
|
|
1.5%
|
|
terephthalate (PBT) filament yarn
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Woven fabrics of artificial filament yarn,
|
|
|
|
|
5408
|
including woven fabrics obtained from
|
|
|
|
|
|
materials of heading 5405
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
540801
|
Woven fabrics containing 85% or
|
more
|
by
|
|
|
1.5%
|
|
weight of artificial filament yarn (Grey)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
containing an assortment of paper stationery
|
|
|
|
|
|
|
|
|
|
Toilet paper and similar paper, cellulose
|
|
|
|
|
wadding or webs of cellulose fibres, of a kind
|
|
|
|
|
used for household or sanitary purposes, in
|
|
|
|
|
rolls of a width not exceeding 36 cm, or cut to
|
|
|
|
4818
|
size or
|
shape;
|
handkerchiefs,
|
cleansing
|
|
1.3%
|
|
tissues, towels, table cloths, serviettes, bed
|
|
|
|
|
|
|
|
sheets and similar household, sanitary or
|
|
|
|
|
hospital articles, articles of apparel and
|
|
|
|
|
clothing accessories, of paper pulp, paper,
|
|
|
|
|
cellulose wadding or webs of cellulose fibres
|
|
|
|
|
|
|
|
|
|
Cartons, boxes, cases, bags and other packing
|
|
|
|
|
containers, of paper, paperboard, cellulose
|
|
|
|
4819
|
wadding or webs of cellulose fibres; box files,
|
|
1.3%
|
|
letter trays, and similar articles, of paper or
|
|
|
|
|
|
|
|
paperboard of a kind used in offices, shops or
|
|
|
|
|
the like
|
|
|
|
|
|
|
|
|
Nil
|
|
furriers’ use), other than raw hides and skins
|
|
|
|
|
|
|
|
of headings 4101, 4102 or 4103
|
|
|
|
|
|
|
|
|
|
|
|
Tanned or dressed fur skins (including heads,
|
|
|
|
|
tails, paws and other pieces or cuttings),
|
|
|
|
4302
|
unassembled, or assembled (without the
|
|
Nil
|
|
|
addition of other materials) other than those
|
|
|
|
|
of heading 4303
|
|
|
|
|
|
|
4303
|
Articles
|
of
|
apparel,
|
clothing accessories and
|
|
|
|
other articles of fur skin
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
for retail sale
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Cotton yarn (other than sewing thread),
|
|
|
|
5205
|
containing 85% or more by weight of cotton,
|
|
|
|
|
not put up for retail sale
|
|
|
|
|
|
|
|
|
|
|
|
|
520501
|
Grey, of less than 50 counts
|
|
|
|
1.9%
|
|
|
|
|
|
|
|
520502
|
Grey, of 50 or more but less than 100 counts
|
|
|
1.9%
|
|
|
|
|
|
|
|
|
520503
|
Grey, of 100 or more counts
|
|
|
|
1.9%
|
|
|
|
|
|
|
|
|
520504
|
Dyed, of less than 50 counts
|
|
|
|
1.6%
|
|
|
|
|
|
|
|
520505
|
Dyed, of 50 or more but less than 100 counts
|
|
|
1.6%
|
|
|
|
|
|
|
|
|
520506
|
Dyed, of 100 or more counts
|
|
|
|
|
|
|
|
|
Per Kg
|
|
|
|
581001
|
Of Silk
|
|
|
|
|
of Silk
|
8.6%
|
1150.6
|
|
|
|
|
|
|
|
content
|
|
|
|
|
|
|
Drawback
|
Drawback
|
|
Tariff Item
|
Description of goods
|
Unit
|
cap per unit
|
|
Rate
|
|
|
|
|
in Rs. (?)
|
|
|
|
|
|
|
|
|
|
|
|
|
(1)
|
(2)
|
(3)
|
(4)
|
(5)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Of MMF where Man-made Staple Fibre and / or
|
|
|
|
|
581002
|
Man-made Filament Yarn is 85% or more by
|
Kg
|
2.1%
|
54
|
|
|
weight
|
|
|
|
|
|
Of MMF where Man-made Staple Fibre and / or
|
|
|
|
|
581003
|
Man-made Filament Yarn is less than 85% but
|
Kg
|
2.1%
|
28
|
|
|
more than 50% by weight
|
|
|
|
|
|
|
|
|
|
|
581004
|
Of flax/linen
|
|
1.3%
|
|
|
|
|
|
|
|
|
581099
|
Others
|
|
1.3%
|
|
|
|
|
|
|
|
|
|
Quilted textile products in the piece,
|
|
|
|
|
|
composed of one or more layers of textile
|
|
|
|
|
5811
|
materials assembled with padding by stitching
|
Kg
|
2%
|
24
|
|
|
or otherwise, other than embroidery of
|
|
|
|
|
|
heading 5810
|
|
|
|
|
|
|
|
|
|
|
|
CHAPTER – 59
|
|
|
|
|
IMPREGNATED, COATED, COVERED OR LAMINATED TEXTILE FABRICS; TEXTILE ARTICLES OF A KIND SUITABLE FOR INDUSTRIAL USE
<td valign="bottom
|
p>
|
|
1.6%
|
|
|
|
|
|
|
520507
|
Core spun containing 3% or more by weight of
|
Kg
|
2.2%
|
7
|
spandex/ lycra/elastane
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Cotton yarn (other than sewing thread),
|
|
|
|
5206
|
containing less than 85% by weight of cotton,
|
|
|
|
|
not put up for retail sale
|
|
|
|
|
|
|
|
|
|
|
|
|
520601
|
Grey, with MMF content
|
more than 15%
|
by
|
|
1.9%
|
|
weight
|
|
|
|
|
|
|
|
|
|
|
520602
|
Dyed, with MMF content more than 15% by
|
|
1.6%
r> |
430301
|
Articles of apparel, made of leather and lining of
|
Piece
|
4%
|
374
|
fur skin/artificial fur
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Mats/carpets of furskin / „hair on? leather or of
|
|
|
|
430302
|
furskin / „hair on? leather in combination with
|
|
1.2%
|
|
|
other materials
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Drawback
|
Drawback
|
Tariff Item
|
|
Description of goods
|
|
|
Unit
|
cap per unit
|
|
|
|
Rate
|
|
|
|
|
|
|
|
|
in Rs. (?)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
82
|
|
|
|
|
|
|
|
Drawback
|
Drawback
|
Textile fabrics coated with gum or amylaceous
|
|
|
|
|
substances, of a kind used for the outer covers
|
|
|
|
5901
|
of books or the like; tracing cloth; prepared
|
|
|
|
painting canvas; buckram and similar
|
|
|
|
|
|
|
|
|
stiffened textile fabrics of a kind used for hat
|
|
|
|
|
foundations
|
|
|
|
|
|
|
|
|
590101
|
Of MMF
|
Kg
|
2.1%
|
16.7
|
|
|
|
|
|
590199
|
Of Cotton or others
|
Kg
|
2%
|
24
|
|
|
|
|
|
|
Tyre cord fabric of high tenacity yarn of
|
|
|
|
5902
|
nylon or other polyamides, polyesters or
|
|
1.5%
|
|
|
viscose rayon
|
|
|
|
|
Textile fabrics, impregnated, coated, covered
|
|
|
|
5903
|
or laminated with plastics, other than those of
|
|
|
|
|
heading 5902
|
|
|
|
590301
|
Of MMF
|
Kg
|
2.1%
|
16.7
|
|
|
|
|
|
590302
|
Of Cotton or others
|
Kg
|
2%
|
24
|
|
|
|
|
|
590303
|
PVC leather cloth / foam leather cloth
|
|
1.5%
|
|
|
|
|
|
|
|
Linoleum, whether or not cut to shape; floor
|
|
|
|
5904
|
coverings consisting of a coating or covering
|
|
|
|
applied on a textile backing, whether or not
|
|
|
|
|
|
|
|
|
cut to shape
|
|
|
|
590401
|
Of MMF
|
Kg
|
2.1%
|
16.7
|
ttom" width="104">
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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