Customs Revised All Industry Rates(AIRs) of Duty Drawback , Chapter 43-59

 

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)               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 – 43

 

 

 

 

FURSKINS AND ARTIFICAL FUR;MANUFACTURES THEREOF

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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 not agglomerated

 

 

 

 

 

 

 

 

 

 

 

 

 

4403

Wood in the rough, whether or not stripped of

 

Nil

 

bark or sapwood, or roughly squared

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Hoopwood;  split  poles;  piles,  pickets  and

 

 

 

 

stakes  of  wood,  pointed  but  not  sawn

 

 

 

 

lengthwise; wooden sticks, roughly trimmed

 

 

 

4404

but  not  turned,  bent  or  otherwise  worked,

 

Nil

 

 

suitable for the manufacture of walking sticks,

 

 

 

 

umbrellas, tool handles or the like; chipwood

 

 

 

 

and the like

 

 

 

 

 

 

 

4405

Wood wool; wood flour

 

 

 

 

Nil

 

 

 

 

 

 

 

 

4406

Railway  or  tramway  sleepers

(crossties)

of

 

Nil

 

wood

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Wood sawn or chipped lengthwise, sliced or

 

 

 

4407

peeled,  whether  or  not  planed,  sanded  or

 

Nil

 

 

endjointed, of a thickness exceeding 6 mm

 

 

 

 

 

 

 

 

 

 

Sheets for veneering (including those obtained

 

 

 

 

by slicing laminated wood), for plywood or for

 

 

 

4408

similar

laminated

wood  and

other

wood,

 

0.15%

 

sawn lengthwise, sliced or peeled, whether or

 

 

 

 

 

 

 

not planed, sanded, spliced or end-jointed, of

 

 

 

 

a thickness not exceeding 6 mm

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

 

Description of goods

 

 

Unit

cap per unit

 

 

 

Rate

 

 

 

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

 

 

(2)

 

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

Wood (including strips and friezes for parquet

 

 

 

 

flooring, not assembled) continuously shaped

 

 

 

4409

(tongued,

grooved,

rebated,

chamfered,

v-

 

 

 

jointed, beaded, moulded, rounded or the like)

 

 

 

 

 

 

 

 

along any of its edges or faces, whether or not

 

 

 

 

planed, sanded or end-jointed

 

 

 

 

 

 

440901

Parquet

 

 

 

 

 

 

 

1.3%

 

 

 

 

 

 

 

 

 

 

 

 

440999

Others

 

 

 

 

 

 

 

Nil

 

 

 

 

 

 

 

Particle board, oriented strand board (OSB)

 

 

 

 

and similar board (for  example wafer board)

 

 

 

4410

of wood or other ligneous materials, whether

 

1.3%

 

 

or  not  agglomerated  with  resins  or  other

 

 

 

 

organic binding substances

 

 

 

 

 

 

 

 

 

 

 

 

Fibreboard   of   wood   or   other   ligneous

 

 

 

4411

materials, whether or not bonded with resins

 

1.3%

 

 

or other organic substances

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

4412

Plywood,

veneered

panels

and

similar

 

1.3%

 

laminated wood

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

4413

Densified

wood,

in

blocks,  plates,

strips

or

 

1.3%

 

profile shapes

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

4414

Wooden

frames

for

paintings,  photographs,

 

1.9%

 

mirrors or similar objects

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Packing  cases,  boxes,  crates,  drums  and

 

 

 

4415

similar  packings,  of  wood;

cable-drums

of

 

1.3%

 

wood;  pallets,  Box  pallets  and  other  load

 

 

 

 

 

 

 

boards, of wood; pallet collars of wood

 

 

 

 

 

 

 

 

 

 

Casks, barrels, vats, tubs and other coopers’

 

 

 

4416

products and parts thereof, of wood, including

 

1.3%

 

 

staves

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Tools,  tool  bodies,  tool  handles,  broom  or

 

 

 

4417

brush bodies and handles, of wood; boot or

 

1.3%

 

 

shoe lasts and trees, of wood

 

 

 

 

 

 

 

 

 

 

 

 

Builders’  joinery  and  carpentry  of  wood,

 

 

 

4418

including  cellular  wood  panels,  assembled

 

1.3%

 

 

flooring panels, Shingles and shakes

 

 

 

 

 

 

 

 

 

 

 

 

4419

Tableware and kitchenware, of wood

 

 

 

1.9%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 


 

 

 

 

 

Drawback

Drawback

Tariff Item

Description of goods

 

 

Unit

cap per unit

 

 

Rate

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

(2)

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

 

Wood  marquetry  and  inlaid  wood;  caskets

 

 

 

 

and cases for jewellery or cutlery, and similar

 

 

 

4420

articles,   of   wood;   statuettes   and

other

 

1.9%

 

ornaments,  of  wood;  wooden  articles  of

 

 

 

 

 

 

 

furniture not falling in chapter 94

 

 

 

 

 

 

 

 

 

 

 

 

4421

Other articles of wood

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

442101

Handicraft/Artware of wood

 

 

 

1.9%

 

 

 

 

 

 

 

 

442199

Others

 

 

 

1.3%

 

 

 

 

 

 

 

CHAPTER – 45

 

 

 

CORK AND ARTICLES OF CORK

 

 

 

 

 

 

4501

Natural cork, raw or simply prepared; waste

 

Nil

 

cork; crused, granulated or ground cork

 

 

 

 

 

 

 

 

 

 

Natural cork, debacked or roughly squared,

 

 

 

4502

or in rectangular (including square) blocks,

 

1.3%

 

plates, sheets or strip (including sharp-edged

 

 

 

blanks for corks or stoppers)

 

 

 

 

 

 

 

 

 

 

 

 

4503

Articles of natural cork

 

 

 

1.3%

 

 

 

 

 

 

4504

Agglomerated cork (with or without a binding

 

1.3%

 

substance) and articles of agglomerated cork

 

 

 

 

 

 

 

 

 

 

CHAPTER – 46

 

MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS;

BASKET-WARE AND WICKERWORK

 

Plaints  and  similar  products  of  plating

 

 

 

 

materials,  whether  or  not  assembled  into

 

 

 

 

strips;  plaiting  materisls,  plaits  and  similar

 

 

 

4601

products of plaiting materials, bound togatger

 

 

 

in  parallel strand or woven, in sheet from,

 

 

 

 

 

 

 

 

whether  or  not  being  finished  articles  (for

 

 

 

 

exemple, mats, matting, screens)

 

 

 

 

 

 

 

 

460101

Polypropylene Mats

 

1.3%

 

 

 

 

 

 

460199

Others

 

1.3%

 

 

 

 

 

 

 

Basketwork, wickerwork and othert articles,

 

 

 

4602

made directly to shape from plaiting materials

 

1.3%

 

or  made  up  from  goods  of  heading  4601;

 

 

 

 

 

 

articles of loofah

 

 

 

 

 

 

 

 

 

60

 

 

 


 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

 

Description of goods

 

 

 

Unit

cap per unit

 

 

 

 

Rate

 

 

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

(2)

 

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CHAPTER – 47

 

 

 

 

 

 

 

 

 

 

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-

 

 

 

 

made paper and paperboard

 

 

 

 

 

 

Toilet or facial tissue stock, towel or napkin

 

 

 

 

stock and similar paper of a kind used for

 

 

 

 

household  or  sanitary  purposes,  cellulose

 

 

 

4803

wadding and webs of cellulose fibres, whether

 

 

 

 

or not creped, crinkled, embossed, perforated,

 

 

 

 

surface-coloured,

surface-decorated

or

 

 

 

 

printed, in rolls or sheets

 

 

 

 

 

480301

Tissue paper rolls whether or not interleaved

 

 

1.3%

 

(multiply) and facial tissue paper

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

480399

Others

 

 

 

 

 

 

1.3%

 

 

 

 

 

 

 

 

Uncoated

Kraft  Paper  And  Paper-Board,

 

 

 

4804

In Rolls

Or  Sheets,

Other Than That

Of

 

1.3%

 

 

Heading 4802 Or 4803

 

 

 

 

 

 

 

 

 

 

 

 

Other  uncoated  paper  and  paperboard,  in

 

 

 

4805

rolls  or

sheets,

not

further  worked

or

 

1.3%

 

processed than as specified  in Note 3

to this

 

 

 

 

 

 

 

Chapter

 

 

 

 

 

 

 

 

 

Vegetable

parchment,

greaseproof

papers,

 

 

 

4806

tracing papers and glassine and other glazed

 

1.3%

 

transparent or translucent papers, in rolls or

 

 

 

 

 

 

 

sheets

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

Description of goods

 

Unit

cap per unit

 

Rate

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

(1)

(2)

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

Composite paper and paperboard (made by

 

 

 

 

sticking flat layers of paper or paperboard

 

 

 

4807

together with an adhesive), not surface-coated

 

1.3%

 

 

or  impregnated,  whether  or  not  internally

 

 

 

 

reinforced, in rolls or sheets

 

 

 

 

 

 

 

 

 

 

Paper and paperboard, corrugated (with or

 

 

 

 

without  glued  flat  surface  sheets),  creped,

 

 

 

4808

crinkled, embossed or perforated, in rolls or

 

1.3%

 

 

sheets, other than paper of the kind described

 

 

 

 

in heading 4803

 

 

 

 

 

 

 

 

 

 

Carbon  paper,  self-copy  paper  and  other

 

 

 

 

copying or transfer papers (including coated

 

 

 

4809

or impregnated paper for duplicator stencils

 

1.3%

 

 

or offset plates), whether or not printed, in

 

 

 

 

rolls or sheets

 

 

 

 

 

 

 

 

 

 

Paper and paperboard, coated on one or both

 

 

 

 

sides  with  kaolin  (China  clay)  or  other

 

 

 

 

inorganic  substances,  with  or  without  a

 

 

 

4810

binder, and with no other coating, whether or

 

1.3%

 

 

not surface – coloured, surface-decorated or

 

 

 

 

printed,  in  rolls  or  rectangular  (including

 

 

 

 

square) sheets, of any size

 

 

 

 

 

 

 

 

 

 

Paper,  paperboard,  cellulose  wadding  and

 

 

 

 

webs of cellulose fibres, coated, impregnated,

 

 

 

 

covered,  surfacecoloured,  surface-decorated

 

 

 

4811

or printed, in rolls or rectangular (including

 

1.3%

 

 

square) sheets, of any size, other than goods of

 

 

 

 

the kind described in heading 4803, 4809 or

 

 

 

 

4810

 

 

 

 

4812

Filter blocks, slabs and plates, of paper pulp

 

1.3%

 

 

 

 

 

 

4813

Cigarette paper, whether or not cut to size or

 

1.3%

 

in the form of booklets or tubes

 

 

 

 

 

 

 

 

 

 

 

 

 

 

4814

Wallpaper   and   similar   wall

coverings;

 

1.3%

 

window transparencies of paper

 

 

 

 

 

 

 

 

 

 

 

 

 

 

4815

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