valign="bottom" width="93">
3.3%
50
Yarn of coarse animal hair or of horse-hair
5110
(including gimped horsehair yarn), whether
or not put up for retail sale
511001
Grey
Kg
3.5%
34
511002
Dyed
Kg
3.3%
56
5111
Woven fabrics of carded wool or of carded
fine animal hair
511101
Containing 85% or more by weight of wool or of
Kg
3%
57
fine animal hair, grey
511102
Containing 85% or more by weight of wool or of
Kg
3.5%
106.7
fine an
Revised All Industry Rates(AIRs) of Duty Drawback under Customs, Chapter 43-51
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 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 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) &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
|
|
|
|
|
|
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
|
|
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
|
|
|
|
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
|
Tariff Item
|
Description of goods
|
|
Unit
|
cap per unit
|
|
Rate
|
|
|
|
|
in Rs. (?)
|
|
|
|
|
|
|
|
|
|
|
|
(1)
|
(2)
|
|
(3)
|
(4)
|
(5)
|
|
|
|
|
|
|
|
|
|
|
|
|
590499
|
Of Cotton or others
|
|
Kg
|
2%
|
24
|
|
|
|
|
|
|
5905
|
Textile wall coverings
|
|
|
|
|
|
|
|
|
|
|
590501
|
Of MMF
|
|
Kg
|
2.1%
|
16.7
|
|
|
|
|
|
|
weight
|
|
|
|
|
|
|
|
|
|
|
520698
|
Others (Grey)
|
|
|
|
1.9%
|
|
|
|
|
|
|
|
|
520699
|
Others (Dyed)
|
|
|
|
1.6%
|
|
|
|
|
|
|
5207
|
Cotton yarn (other than sewing thread) put
|
|
|
|
up for retail sale
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
520701
|
Grey, of less than 50 counts
|
|
|
|
1.9%
|
|
|
|
|
|
|
|
520702
|
Grey, of 50 or more but less than 100 counts
|
|
|
1.9%
|
|
|
|
|
|
|
|
|
520703
|
Grey, of 100 or more counts
|
|
|
|
1.9%
|
|
|
5">
|
590599
|
Of Cotton or others
|
|
Kg
|
2%
|
24
|
|
|
|
|
|
5906
|
Rubberised textile fabrics, other than those of
|
|
|
|
heading 5902
|
|
|
|
|
|
|
|
|
|
590601
|
Of MMF
|
|
Kg
|
2.1%
|
16.7
|
|
|
|
|
|
|
590699
|
Of Cotton or others
|
|
Kg
|
2%
|
24
|
|
|
|
|
|
|
Textile fabrics otherwise impregnated, coated
|
|
|
|
5907
|
or covered; painted canvas being theatrical
|
|
|
|
|
scenery, studio back-cloths or the like
|
|
|
|
|
|
|
|
|
|
590701
|
Of MMF
|
|
Kg
|
2.1%
|
16.7
|
|
|
|
|
|
|
590799
|
Of Cotton or others
|
|
Kg
|
2%
|
24
|
|
|
|
|
|
|
Textile wicks, woven, plaited or knitted, for
|
|
|
|
|
lamps, stoves, lighters, candles or the like;
|
|
|
|
5908
|
incandescent gas mantles and tubular knitted
|
|
|
|
|
|
|
PULP OF
|
WOOD OR
|
OF
|
OTHER
|
|
|
|
47
|
FIBROUS
|
CELLULOSIC
|
MATERIAL;
|
|
Nil
|
|
RECOVERED (WASTE
|
AND
|
SCRAP)
|
|
|
|
|
|
|
|
|
PAPER OR PAPERBOARD
|
|
|
|
|
|
|
|
CHAPTER – 48
PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF
PAPERBOARD
4801
|
Newsprint, in rolls or sheets
|
|
|
|
Nil
|
|
|
|
|
|
|
|
Uncoated paper and paperboard, of a kind
|
|
|
|
|
used for writing, printing or other graphic
|
|
|
|
|
purposes, and non perforated punch card and
|
|
|
|
4802
|
punch tape paper , in rolls or rectangular
|
|
1.3%
|
|
|
(including square) sheets of any size, other
|
|
|
|
|
than paper of heading 4801 or 4803; hand-
|
|
|
|
sp;
|
|
|
|
|
made up
|
|
|
|
|
|
|
|
|
|
Narrow woven fabrics other than goods of
|
|
|
|
|
5806
|
heading 5807; narrow fabrics consisting of
|
|
|
|
|
warp without weft assembled by means of an
|
|
|
|
|
|
|
|
|
|
|
adhesive (bolducs)
|
|
|
|
|
|
|
|
580601
|
Of Man Made Fibres
|
|
|
|
Kg
|
2.1%
|
16.7
|
|
|
|
|
|
|
|
|
|
|
580699
|
Of Cotton or others
|
|
|
|
Kg
|
2%
|
24
|
|
|
|
|
|
|
|
|
Labels, badges and similar articles of textile
|
|
|
|
|
5807
|
materials, in the piece, in strips
|
or
|
cut to
|
Kg
|
2%
|
24
|
|
|
shape or size, not embroidered
|
|
|
gas mantle fabric therefor, whether or not
|
|
|
|
|
impregnated
|
|
|
|
|
590801
|
Of MMF
|
|
Kg
|
2.1%
|
16.7
|
|
|
|
|
|
|
590899
|
Of Cotton or others
|
|
Kg
|
2%
|
24
|
|
|
|
|
|
|
Textile hose piping and similar textile tubing,
|
|
|
|
5909
|
with or without lining, armour or accessories
|
|
|
|
|
of other materials
|
|
|
|
|
590901
|
Of MMF
|
|
Kg
|
2.1%
|
16.7
|
|
|
|
|
|
|
590999
|
Of Cotton or others
|
|
Kg
|
2%
|
24
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(1)
|
|
|
(2)
|
|
|
|
(3)
|
(4)
|
(5)
|
|
|
|
|
|
|
|
|
|
|
|
Other articles of furskin / „hair on? leather or of
|
|
|
|
430399
|
furskin / „hair on? leather in combination with
|
|
1.2%
|
|
|
other materials
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
4304
|
Artificial fur and articles thereof
|
|
|
|
|
|
|
|
|
|
|
|
|
430401
|
Acrylic
|
fur fabric
|
with or without embroidery
|
|
1.3%
|
|
and/or with or without metallised yarn
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Transmission or conveyor belts or belting, of
|
|
|
|
5910
|
textile material, whether or not impregnated,
|
|
|
|
coated, covered or laminated with plastics, or
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
reinforced with metal or other material
|
|
|
|
591001
|
Of MMF
|
|
Kg
|
2.1%
|
16.7
|
|
|
|
|
|
|
591099
|
Of Cotton or others
|
|
Kg
|
2%
|
24
|
|
|
|
|
|
|
5911
|
Textile products and articles, for
|
technical
|
|
|
|
uses
|
|
|
|
|
|
|
|
|
|
591101
|
Of MMF
|
|
Kg
|
2.1%
|
16.7
|
|
|
|
|
|
|
591199
|
Of Cotton or others
|
|
Kg
|
2%
|
24
|
>
430499
Others
Nil
CHAPTER – 44
WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL
Fuel wood, in logs, in billets, in twigs, in
faggots or in similar forms; wood in chips or
4401
parti-cles; sawdust and wood waste and scrap,
Nil
whether or not agglomerated in logs, brique-
ttes, pellets or similar forms
4402
Wood
charcoal
(including
shell
or
nut
Nil
charcoal), whether or notm" width="95">
|
|
|
|
|
|
|
Per Kg
|
|
|
|
581001
|
Of Silk
|
|
|
|
|
of Silk
|
8.6%
|
1150.6
|
|
|
|
|
|
|
|
content
|
|
|
|