Customs Revised All Industry Rates(AIRs) of Duty Drawback , Chapter 90-97
Posted on
21 April 2023 Category : Customs Terms
CHAPTER – 93
ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF
9301
Military
weapons, other
than
revolvers,
Nil
pistols and the arms of heading 9307
9302
Revolvers
and
pistols,
other than
those of
Nil
heading 9303 or 9304
Other firearms and similar devices which
operate by the firing of an explosive charge
(for example, sporting shotguns and rifles,
9303
muzzle-loading
firearms,
Very pistols
and
Nil
other devices designed to project only signal
flares, pistols and revolvers for firing blank
ammunition, captive-bolt humane killers, line-
throwing guns)
1.3%
mechanical parts nor replaceable filters
Orthopaedic
appliances,
including
crutches,
surgical belts and trusses; splints and other
fracture appliances; artificial parts of the
9021
body; hearing aids
and
other
appliances
1.3%
which are worn or carried, or implanted in
the body, to compensate for a defect or
disability
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Drawback
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Drawback
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Tariff Item
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Description of goods
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Unit
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Drawback
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Drawback
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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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Rate
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in Rs. (?)
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(1)
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(2)
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(3)
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(4)
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(5)
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Other arms (for example, spring, air or gas
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9304
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guns and pistols, truncheons), exclu-ding
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Nil
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those of heading 9307
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9305
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Parts and accessories of articles of headings
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Nil
cap per unit
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Rate
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in Rs. (?)
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(1)
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(2)
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(3)
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(4)
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(5)
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Apparatus based on the use of X-rays or of
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alpha, beta or gamma radiations, whether or
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not for medical, surgical, dental or veterinary
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9022
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uses, including radiography or radiotherapy
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1.3%
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apparatus, X-ray tubes and other X-ray
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generators, high tension generators, control
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9301 to 9304
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Bombs , grenades, torpedoes, mines, missiles,
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and similar munitions of war and parts
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9306
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thereof; cartridges and other ammunition and
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Nil
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projectiles and parts thereof, including shot
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and cartridge wads
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Swords, cut lasses, bayonets, lances
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and
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9307
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similar arms and parts thereof and scabbards
|
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Nil
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and sheaths therefor
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CHAPTER – 94
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FURNITURE; BEDDING, MATTRESSES, MATTRESS SUPPORTS, CUSHIONS AND SIMILAR STUFFED FURNISHINGS; LAMPS AND LIGHTING FITTINGS, NOT ELSEWHERE SPECIFIED OR INCLUDED; ILLUMINATED SIGNS, ILLUMINATED NAME-PLATES AND THE LIKE; PREFABRICATED BUILDINGS
<>>
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Seats (other than those of heading 9402),
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9401
|
whether or not convertible into beds, and
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1.3%
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parts thereof
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&nb>
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Ball point pens; felt tipped and other porous-
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tipped pens and markers; fountain pens;
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stylograph pens and other pens; duplicating
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9608
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stylos; propelling
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or sliding
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pencils; pen
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holders, pencil holders and similar holders;
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parts (including caps and clips) of the
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foregoing articles, other than those of heading
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9609
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960801
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Ball point pens
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1000 Pcs
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4.2%
|
269
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960802
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Felt tipped
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and other porous
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tipped
|
pens and
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1000 Pcs
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4.4%
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633
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markers
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sp;
panels and desks, screens, examination or
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treatment tables, chairs and the like
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Instruments, apparatus and models, designed
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9023
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for demonstrational purposes (for example, in
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1.3%
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education or exhibitions), unsuitable for other
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uses
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Machines and appliances for testing the
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hardness,
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strength, compressibility,
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elasticity
|
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9024
|
or other mechanical properties of
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materials
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1.3%
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(for example, metals, wood, textiles, paper,
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plastics)
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Hydrometers
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and
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similar
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floating
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Medical, surgical, dental or veterinary
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furniture (for example, operating tables,
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examination tables, hospital beds with
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9402
|
mechanical fittings, dentists' chairs); barbers'
|
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1.3%
|
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chairs and similar chairs, having rotating as
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well as both reclining and elevating
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movements; parts of the foregoing articles
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9403
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Other furniture and parts thereof
|
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1.3%
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Mattress supports; articles of bedding and
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similar furnishing (for example, mattresses,
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quilts, eiderdowns, cushions, pouffes and
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9404
|
pillows) fitted with springs or stuffed or
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internally fitted with any material or of
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cellular rubber or plastics, whether or not
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960803
|
Fountain pens; stylograph pens and other pens
|
1000 Pcs
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4.2%
|
269
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960804
|
Propelling or sliding pencils
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1000 Pcs
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2.2%
|
260
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960899
|
Others including parts
|
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1.5%
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Pencils (other than pencils of heading 9608),
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9609
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crayons,
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pencil
|
leads,
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pastels,
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drawing
|
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1.3%
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charcoals, writing or drawing chalks and
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tailors' chalks
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9610
|
Slates and boards, with
|
writing or drawing
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1.3%
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surfaces, whether or not framed
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instruments,
|
thermometers,
|
pyrometers,
|
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9025
|
barometers, hygrometers and psychrometers,
|
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1.3%
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recording or not, and any combination of
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these instruments
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Instruments and apparatus for measuring or
|
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checking the flow, level, pressure or other
|
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9026
|
variables of liquids or gases (for example, flow
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1%
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meters, level gauges, manometers, heat
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meters), excluding instruments and apparatus
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of heading 9014, 9015, 9028 or 9032)
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Instrments and apparatus for physical or
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chemical analysis (for example, polarimeters,
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refractometers, spectrometers, gas or smoke
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analysis
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apparatus);
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instruments
|
and
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Date, sealing or numbering stamps, and the
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like (including devices for printing or
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9611
|
embossing labels), designed for operating in
|
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1.3%
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the hand; hand-operated composing sticks
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and hand printing sets incorporating such
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composing sticks
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Typewriter or similar ribbons, inked or
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otherwise prepared for giving impressions,
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9612
|
whether or not on spools or in cartridges; ink-
|
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1.3%
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pads, whether or not inked, with or without
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boxes
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Cigarette lighters and other lighters, whether
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9613
|
or not mechanical or electrical, and parts
|
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1.3%
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thereof other than flints and wicks
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covered
|
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940401
|
Pillow/Cushions/Quilts/Pouffles made of cotton
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Kg
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2.8%
|
35
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fabric filled with poly-fil
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940402
|
Pillow/Cushions/Quilts/Pouffles made of man
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Kg
|
2.3%
|
23
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made textile fabr
tches, pocket-watches and other
9101
watches, including stop-watches, with case of
Nil
precious metal or of metal clad with precious
metal
Wrist-watches, pocket-watches and other
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Drawback
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Drawback
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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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Rate
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in Rs. (?)
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(1)
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(2)
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(3)
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(4)
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(5)
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900199
|
Others
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1.3%
|
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Lenses, prisms, mirrors and other optical
|
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elements, of any material, mounted, being
|
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9002
|
parts of or fittings for instruments or
|
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1.3%
|
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apparatus, other than such elements of glass
|
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not optically worked
|
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9003
|
Frames and mountings for spectacles, goggles
|
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1.3%
|
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or the like, and parts thereof
|
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9004
|
Spectacles,
|
goggles and
|
the
|
like,
|
corrective,
|
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1.3%
|
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|
protective or other
|
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Binoculars,
|
monoculars,
|
other
|
optical
|
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Drawback
|
Drawback
|
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Tariff Item
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Description of goods
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Unit
|
cap per unit
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Rate
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in Rs. (?)
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(1)
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(2)
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(3)
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(4)
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(5)
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9614
|
Smoking
|
pipes
|
(including
|
pipe
|
bowls)
|
and
|
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1.3%
|
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|
cigar or cigarette holders, and parts thereof
|
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Combs, hair-slides and the like, hairpins,
|
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9615
|
curling pins,
|
curling
|
grips, hair-curlers
|
and
|
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the like, other than those of heading 8516,
|
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and parts thereof
|
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961501
|
Combs, made of plastics/metal
|
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1.3%
|
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961599
|
Others
|
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|
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1.3%
|
|
|
|
|
|
|
|
|
|
Scent sprays and similar toilet sprays, and
|
|
|
|
|
9616
|
mounts and heads therefor; powder-puffs and
|
|
1.3%
|
|
|
pads for the application of cosmetics or toilet
|
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preparations
|
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Vacuum flasks and other vacuum vessels,
|
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|
9617
|
complete with cases; parts thereof other than
|
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1.3%
|
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glass inners
|
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Tailors' dummies and other lay figures;
|
|
|
|
|
9618
|
automata and other animated displays, used
|
|
1.3%
|
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|
for shop window dressing
|
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Sanitary towels (pads) and tampons, napkins
|
|
|
|
|
9619
|
and napkin liners for babies and similar
|
|
1.3%
|
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|
|
articles, of any material
|
|
|
|
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|
|
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|
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|
|
|
|
|
|
9620
|
Monopods,
|
bipods,
|
tripods
|
and
|
similar
|
|
1.3%
|
|
|
articles
|
|
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CHAPTER – 97
|
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WORKS OF ART, COLLECTOR’S' PIECES AND ANTIQUES
|
|
|
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|
Paintings, drawings and pastels, executed
|
|
|
|
|
|
entirely by hand, other than drawings of
|
|
|
|
|
9701
|
heading
|
4906 and other than hand-painted or
|
|
Nil
|
|
|
|
hand-decorated
|
manufactured
|
articles;
|
|
|
|
|
|
collages and similar decorative plaques
|
|
|
|
|
|
|
|
|
|
|
|
9702
|
Original engravings, prints and lithographs
|
|
Nil
|
|
|
|
|
|
|
|
|
|
|
|
|
|
9703
|
Original
|
sculptures
|
and
|
statuary,
|
in
|
any
|
|
Nil
|
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|
material
|
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Drawback
|
Drawback
|
|
Tariff Item
|
|
Description of goods
|
|
Unit
|
cap per unit
|
|
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|
Rate
|
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911299
|
Others
|
|
|
|
|
|
1.3%
|
|
|
|
|
|
|
|
|
|
|
|
|
9113
|
Watch
|
straps,
|
watch
|
bands
|
and watch
|
|
|
|
|
bracelets, and parts thereof
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
911301
|
Of precious metal or of metal clad with precious
|
|
Nil
|
|
|
metals
|
|
|
|
|
|
|
|
|
m" width="20">
Liquid crystal devices not constituting articles
provided for more specifically in other
9013
headings;
lasers,
other
than laser
diodes;
1%
other optical appliances and instruments, not
specified or included elsewhere in this
Chapter
|
|
|
|
|
|
|
|
|
|
|
|
|
Drawback
|
Drawback
|
|
Tariff Item
|
|
|
Description of goods
|
|
|
|
Unit
|
cap per unit
|
|
|
|
|
|
|
Rate
|
|
|
|
|
|
|
|
|
|
|
|
|
|
in Rs. (?)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
911399
|
Others
|
|
|
|
|
|
1.3%
|
|
|
|
|
|
|
|
|
|
9114
|
Other clock or/p>
|
|
|
|
|
|
|
in Rs. (?)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(1)
|
|
(2)
|
|
(3)
|
(4)
|
(5)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Postage or revenue stamps, stamp-post marks,
|
|
|
|
|
9704
|
first-day covers, postal stationery (stamped
|
|
Nil
|
|
|
paper), and the like, used or unused , other
|
|
|
|
|
|
|
|
|
|
than those of heading 4907
|
|
|
|
|
|
|
|
|
|
|
telescopes, and mountings therefor; other
|
|
|
|
|
9005
|
astronomical
|
instruments
|
and
|
mountings
|
|
1.3%
|
|
|
|
therefor, but not including instruments for
|
|
|
|
|
|
radio-astronomy
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Drawback
|
Drawback
|
|
Tariff Item
|
Description of goods
|
|
Unit
|
cap per unit
|
|
|
Rate
|
|
|
|
|
|
|
in Rs. (?)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(1)
|
|
(2)
|
|
(3)
|
(4)
|
|
|
|
9027
|
apparatus
|
for
|
measuring
|
or
|
checking
|
|
1%
|
|
|
viscosity, porosity, expansion,
|
surfacetension
|
|
|
|
|
|
|
|
|
|
or the like; instruments and apparatus for
|
|
|
|
|
|
measuring
|
or checking quantities of heat,
|
|
|
|
|
|
sound or light (including exposure meters);
|
|
|
|
|
|
microtomes
|
|
|
|
|
|
|
|
|
|
9028
|
Gas, liquid or electricity supply or production
|
|
1.3%
|
|
|
meters, including calibrating meters therefor
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Drawback
|
Drawback
|
|
Tariff Item
|
|
|
Description of goods
|
|
|
|
Unit
|
cap per unit
|
|
|
|
|
|
|
Rate
|
|
|
|
|
|
|
|
|
|
|
|
|
in Rs. (?)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Revised All Industry Rates(AIRs) of Duty Drawback under Customs, Chapter 90-97
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 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
[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 tter">(5)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
940403
|
Other Pillow/Cushions/Quilts/ Pouffles filled
|
Kg
|
2.5%
|
29
|
|
with poly-fil
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
940499
|
Others
|
|
|
|
1.3%
|
|
|
|
|
|
|
|
|
|
|
|
Lamps and
|
lighting fittings
|
including
|
|
|
|
|
|
searchlights and spotlights and parts thereof,
|
|
|
|
|
|
not elsewhere
|
specified or
|
included;
|
|
|
|
|
9405
|
illuminated signs, illuminated name-plates
|
|
|
|
|
|
and the like, having a permanently fixed light
|
|
|
|
|
|
source, and parts thereof not elsewhere
|
|
|
|
|
|
specified or included
|
|
|
|
|
|
|
|
|
|
|
|
|
|
940501
|
Of Brass
|
|
|
Kg
|
2.2%
|
39.5
|
|
|
|
|
|
|
|
|
|
940502
|
Of Copper
|
|
|
Kg
|
2.2%
|
49
|
|
|
|
|
|
|
|
|
|
940503
|
Of Wrought iron
|
|
|
|
1.6%
|
|
|
|
|
|
|
|
|
|
|
940504
|
Of Aluminium
|
|
|
|
1.5%
|
|
|
|
|
|
|
|
|
|
|
940505
|
Of Glass
|
|
|
Kg
|
4%
|
29.6
|
|
|
|
|
|
|
|
|
|
940599
|
Others
|
|
|
|
1.3%
|
|
|
|
|
|
|
|
|
|
9406
|
Prefabricated buildings
|
|
|
1.3%
|
|
|
|
|
|
|
|
|
|
CHAPTER – 95
TOYS, GAMES AND SPORTS REQUISITES; PARTS AND ACCESSORIES THEREOF
|
9501
|
Deleted
|
|
|
|
|
|
|
|
|
|
|
9502
|
Deleted
|
|
|
|
|
|
|
|
|
|
|
|
Tricycles, scooter, pedal cars and similar
|
|
|
|
|
|
wheeled toys, dolls’ carriages, dolls; other
|
|
|
|
|
9503
|
toys; reduced-size (“scale”) models and
|
|
|
|
|
|
similar recreational models, working or not;
|
|
|
|
|
|
puzzles of all kinds
|
|
|
|
|
950301
|
Cricket bats made of plastic
|
|
1.5%
|
|
|
|
|
|
|
|
|
950302
|
Plastic rounder bat
|
|
1.5%
|
|
|
|
|
|
|
|
|
|
Cricket set made of plastic consisting of two
|
|
|
|
|
950303
|
bats, two balls, two bases and six stumps in a
|
|
1.5%
|
|
|
|
nylon carrying bag
|
|
|
|
|
|
|
|
|
|
|
950304
|
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 dth="335">
Soft toys made of textile fabrics with or without
1.5%
polyfill stuffing
950399
Other
1.5%
|
|
|
|
|
|
Drawback
|
Drawback
|
|
Tariff Item
|
Description of goods
|
|
Unit
|
cap per unit
|
|
|
Rate
|
|
|
|
|
|
|
in Rs. (?)
|
|
|
|
|
|
Photographic
|
(other
|
than cinematographic)
|
|
|
|
|
9006
|
cameras;
|
photographic
|
flashlight
|
apparatus
|
|
1.3%
|
|
|
and flash bulbs other than discharge lamps of
|
|
|
|
|
|
|
|
|
|
heading 8539
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Cinematographic
|
cameras
|
and
|
projectors
|
|
|
|
|
9007
|
whether or not incorporating sound recording
|
|
1.3%
|
|
|
|
or reproducing apparatus
|
|
|
|
|
|
|
|
|
|
Image
|
|
projectors,
|
|
other
|
|
|
than
|
|
|
|
|
9008
|
cinematographic;
|
photographic (other
|
than
|
|
1.3%
|
|
|
|
cinematographic) enlargers and reducers
|
|
|
|
|
|
9009
|
Omitted
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(1)
|
(2)
|
|
|
(3)
|
(4)
|
(5)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Video game consoles and machines, articles of
|
|
|
|
|
9504
|
funfair, table or parlour
|
games,
|
including
|
|
|
(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 conta" width="59">
(1)
(2)
(3)
(4)
(5)
Revolution
counters,
production
counters,
taximeters, mileometers, pedometers and the
9029
like; speed indicators and tacho meters, other
pintables, billiards, special tables for casino
games and automatic bowling alley equipment
950401
Carrom Board, with or without coins and strikers
1.5%
950499
Others
1.5%
Festive, carnival or other entertainment
9505
articles, including conjuring tricks and
1.3%
novelty jokes
Articles and equipment for general physical
exercise, gymnastics, athletics, other sports
9506
(including table-tennis) or out-door games,
not specified or included elsewhere in this
Chapter; swimming pools and paddling pools
r">1.3%
than those of heading 9014 or 9015;
stroboscopes
Oscilloscopes, spectrum analysers and other
instruments and apparatus for measuring or
checking
electrical
quantities,
excluding
(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, t
950601
Table tennis bat
Piece
4.9%
40.6
950602
Table tennis table
Piece
3.4%
745
950603
Lawn-tennis balls
Piece
2.2%
2.3
950604
Inflatable balls made predominantly of synthetic
1.7%
material, other than polyurethane
950605
Inflatable balls made of Polyurethane
Piece
4.3%
26
950606
Cricket balls with outer covering of leather
1.5%
950607
Cricket, Hockey, Boxing,
Football
and other
- 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.
|
|
|
|
CHAPTER – 90
|
|
|
|
OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING,
|
|
|
|
|
PRECISION,
|
|
|
|
|
|
9030
|
meters of heading 9028; instruments and
|
|
1%
|
|
|
|
apparatus for measuring or detecting alpha,
|
|
|
|
|
|
beta, gamma, X-ray, cosmic or other ionising
|
|
|
|
|
|
radiations
|
|
|
|
|
|
|
|
|
|
|
|
|
Measuring
|
or
|
checking
|
instruments,
|
|
|
|
|
9031
|
appliances
|
and
|
machines, not
|
specified
|
or
|
|
1%
|
|
|
included elsewhere in this chapter; profile
|
|
|
|
|
|
|
|
|
|
projectors
|
|
|
|
|
|
|
|
|
|
|
|
9032
|
Automatic
|
regulating
|
or
|
controlliing
|
|
1.3%
|
|
|
instruments and apparatus
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND ACCESSORIES
|
|
|
|
|
|
THEREOF
|
|
|
|
|
|
|
|
|
Optical fibres and optical fibre bundles;
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Apparatus and equipment for photographic
|
|
|
|
|
9010
|
(including cinematographic) laboratories, not
|
|
1.3%
|
|
|
specified
|
or
|
included
|
elsewhere
|
in
|
this
|
|
|
|
|
|
|
|
|
|
chapter; negatoscopes; projection screens
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Compound
|
optical
|
microscopes,
|
including
|
|
|
|
|
9011
|
those
|
for
|
|
photomicrography,
|
|
cine-
|
|
1.3%
|
|
|
|
photomicrography or microprojection
|
|
|
|
|
|
|
|
|
|
|
|
|
9012
|
Microscopes other than optical microscopes;
|
olspan="7" valign="bottom" width="335">
optical fibre cables other than those of
|
|
|
|
|
|
|
heading 8544; sheets and plates of polarising
|
|
|
|
|
|
9001
|
material; lenses (including contact lenses),
|
|
|
|
|
|
|
prisms, mirrors and other optical elements, of
|
|
|
|
|
|
|
any material, unmounted, other than such
|
|
|
|
|
|
|
elements of glass not optically worked
|
|
|
|
|
|
|
|
900101
|
Optical fibres and optical fibre bundles; optical
|
|
|
1%
|
|
|
fibre cables other than those of heading 8544
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Parts and accessories (not specified or
|
|
|
|
|
9033
|
included
|
elsewhere
|
in
|
this
|
chapter)
|
for
|
|
1.3%
|
|
|
machines, appliances, instru-ments or
|
|
|
|
|
|
|
|
|
|
apparatus of chapter 90
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
CHAPTER – 91
|
|
|
|
|
|
|
CLOCKS AND WATCHES AND PARTS THEREOF
|
|
|
|
|
|
|
|
|
|
Wrist-wap>
|
1.5%
|
|
|
Sports Gloves
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
950608
|
Cricket bat made of English willow
|
|
Piece
|
7.3%
|
800
|
|
|
|
|
|
|
|
950609
|
Cricket bat made of other than English willow
|
Piece
|
6.3%
|
83
|
|
|
|
|
|
|
|
|
|
950610
|
Made-up sports nets of nylon
|
|
|
Kg
|
3%
|
25.5
|
|
|
|
|
|
|
|
950611
|
Made-up sports nets of other man made textile
|
Kg
|
3.2%
|
19
|
|
material
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
950612
|
Swimming pools and paddling pools
|
|
|
1.5%
|
|
|
|
|
|
|
|
|
|
|
950613
|
Rubber bladders
|
|
|
|
1.5%
|
|
|
|
|
|
|
|
|
|
Protective sports gear (excluding leg guards)
|
|
|
|
|
950614
|
whether padded or not,
|
including
|
shoulder
|
|
1.7%
|
|
|
|
guards and shin guards
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Drawback
|
Drawback
|
|
Tariff Item
|
|
|
Description of goods
|
|
Unit
|
cap per unit
|
|
|
|
|
Rate
|
|
1.3%
|
|
|
diffraction apparatus
|
|
|
|
|
|
|
|
9102
|
watches, including stop watches, other than
|
|
1.3%
|
|
|
|
those of heading 9101
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
9103
|
Clocks
|
with watch
|
movements,
|
excluding
|
|
1.3%
|
|
|
clocks of heading 9104
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Instrument panel clocks and clocks of a
|
|
|
|
|
9104
|
similar type for vehicles, aircraft, spacecraft
|
|
1.3%
|
|
|
|
or vessels
|
|
|
|
|
|
|
|
|
|
|
|
9105
|
Other clocks
|
|
|
|
|
|
|
|
|
|
|
|
|
|
in Rs. (?)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(1)
|
|
|
|
(2)
|
|
(3)
|
(4)
|
(5)
|
|
|
|
|
|
|
|
|
|
|
|
|
950615
|
Rounders bat made of wood
|
|
|
1.5%
|
|
|
|
|
|
|
|
|
|
950616
|
Leg guards
|
|
|
|
Pair
|
2.7%
|
56
|
|
|
|
|
|
|
|
|
|
950699
|
Others
|
|
|
|
|
|
1.5%
|
|
|
|
|
|
|
|
Fishing rods, fish-hooks and other line fishing
|
|
|
|
|
|
1.3%
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
g>neither
|
|
|
|
|
|
|
|
Drawback
|
Drawback
|
|
Tariff Item
|
|
Description of goods
|
|
Unit
|
cap per unit
|
|
|
|
Rate
|
|
|
|
|
|
|
|
|
in Rs. (?)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(1)
|
|
|
(2)
|
|
|
(3)
|
(4)
|
(5)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Time of day recording apparatus and
|
|
|
|
|
|
apparatus for measuring, recording or
|
|
|
|
|
9106
|
otherwise indicating intervals
|
of time, with
|
|
1.3%
|
|
|
clock or watch movement or with
|
|
|
|
|
|
|
|
|
|
synchronous motor (for example, time-
|
|
|
|
|
|
registers, time-recorders)
|
|
|
|
|
|
9107
|
Time switches with clock or watch movement
|
|
1.3%
|
|
|
or with synchronous motor
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
9108
|
Watch movements, complete and assembled
|
|
1.3%
|
|
|
|
|
|
|
|
|
9109
|
Clock movements, complete and assembled
|
|
1.3%
|
|
|
|
|
|
|
|
|
|
Complete watch or clock movements,
|
|
|
|
|
9110
|
unassembled or partly assembled (movement
|
|
1.3%
|
|
|
sets); incomplete watch or clock movements,
|
|
|
|
|
|
|
|
|
|
assembled; rough watch or clock movements
|
tackle; fish landing nets, butterfly nets and
|
|
|
|
|
9507
|
similar nets; decoy “birds” (other than those
|
|
1.5%
|
|
|
|
of heading 9208 or 9705) and similar hunting
|
|
|
|
|
|
or shooting requisites
|
|
|
|
|
|
|
|
Roundabouts, swings, shooting galleries and
|
|
|
|
|
9508
|
other
|
fairground
|
amusements;
|
traveling
|
|
1.5%
|
|
|
circuses, traveling menageries and traveling
|
|
|
|
|
|
|
|
|
|
theatres
|
|
|
|
|
|
|
|
|
|
|
|
CHAPTER – 96
|
|
|
|
|
|
MISCELLANEOUS MANUFACTURED ARTICLES
|
|
="bottom" width="95">
|
|
|
Collections and collectors' pieces of zoological,
|
|
|
|
|
9705
|
botanical,
|
mineralogical,
|
anatomical,
|
|
Nil
|
|
|
historical,
|
archaeological, paleontological,
|
|
|
|
|
|
|
|
|
|
ethnographic or numismatic interest
|
|
|
|
1.3%
|
|
|
|
|
|
|
|
|
|
|
|
CHAPTER – 92
MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES OF SUCH ARTICLES
|
|
Pianos, including automatic pianos; harpsi-
|
|
|
|
|
9201
|
chords and other keyboard stringed
|
|
1.3%
|
|
|
|
instruments
|
|
|
|
valign="bottom" width="184"> compasses; rangefinders
|
|
|
|
|
|
|
|
|
|
|
Drawback
|
Drawback
|
|
Tariff Item
|
|
|
Description of goods
|
|
|
Unit
|
cap per unit
|
|
|
|
|
|
Rate
|
|
|
|
|
(1)
|
|
|
|
(2)
|
|
|
|
|
|
(3)
|
(4)
|
(5)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
&nbsm" width="73">
|
|
|
|
|
|
|
|
|
|
9706
|
Antiques of an age exceeding one hundred
|
|
Nil
|
|
|
|
years
|
|
|
|
|
|
|
|
|
|
|
|
p; |
|
|
|
|
|
9014
|
Direction
|
|
finding
|
compasses;
|
|
other
|
|
1.3%
|
|
|
navigational instruments and appliances
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Surveying (including photo-grammetrical
|
|
|
|
|
|
surveying),
|
|
hydrographic,
|
oceanographic,
|
|
|
|
|
9015
|
hydrological,
|
meterological
|
or
|
geo-physcial
|
|
1.3%
|
|
|
|
instruments
|
and
|
|
appliances,
|
|
excluding
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
in Rs. (?)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(1)
|
|
|
|
(2)
|
|
|
|
|
(3)
|
(4)
|
(5)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
9202
|
|
Other string
|
musical
|
instruments
|
(for
|
|
|
|
|
|
|
|
|
Worked ivory, bone, tortoise-shell, horn,
|
|
|
|
|
|
antlers, coral, mother-of-pearl and other
|
|
|
|
|
9601
|
animal carving material, and articles of these
|
|
Nil
|
|
|
|
materials (including articles obtained by
|
|
|
|
|
|
moulding)
|
|
|
|
|
|
|
|
|
Worked vegetable or mineral carving
|
|
|
|
|
|
material and articles of these materials
|
|
|
|
|
|
moulded or carved articles of wax, of stearin,
|
|
|
|
|
|
of natural gums or natural resins or of
|
|
|
|
|
9602
|
modelling pastes, and other moulded or
|
|
1.3%
|
|
|
|
carved articles, not elsewhere specified or
|
|
|
|
|
|
included; worked, unhardened gelatin (except
|
|
|
|
|
|
gelatin
|
of
|
heading
|
3503) and
|
articles of
|
|
|
|
|
|
unhardened gelatin
|
|
|
|
|
|
|
|
Brooms,
|
brushes
|
(including
|
brushes
|
|
|
|
|
|
constituting parts of machines, appliances or
|
|
|
|
|
|
vehicles), hand-operated mechanical floor
|
|
|
|
|
9603
|
sweepers, not motorised, mops and feather
|
|
1.3%
|
|
|
|
dusters; prepared knots and tufts for broom
|
|
|
|
|
|
or brush making; paint pads and rollers;
|
|
|
|
|
|
squeegees (other than roller squeegees)
|
|
|
|
|
|
|
|
|
|
|
|
9604
|
Hand sieves and hand riddles
|
|
|
1.3%
|
|
|
|
|
|
|
|
|
9605
|
Travel sets for personal toilet, sewing or shoe
|
|
1.3%
|
|
|
or clothes cleaning
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Drawback
|
Drawback
|
|
Tariff Item
|
|
Description of goods
|
|
Unit
|
cap per unit
|
|
|
|
Rate
|
|
|
|
|
|
|
|
|
|
in Rs. (?)
|
|
|
|
">
|
|
|
|
|
|
|
|
|
|
|
9111
|
Watch cases and parts thereof
|
|
|
|
|
|
|
|
|
|
|
|
|
911101
|
Cases of precious metal
|
or of metal clad with
|
|
Nil
|
|
|
precious metals
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
911199
|
Others
|
|
|
|
|
|
1.3%
|
|
|
|
|
|
|
|
|
|
|
9112
|
Clock
|
cases and
|
cases of a similar type for
|
|
|
|
|
other goods of this chapter, and parts thereof
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
911201
|
Cases of precious metal
|
or of metal clad with
|
|
Nil
|
|
|
precious metals
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(1)
|
|
|
(2)
|
|
|
|
(3)
|
(4)
|
(5)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Buttons, press-fasteners, snap-fasteners and
|
|
|
|
|
9606
|
press-studs, button moulds and other parts of
|
|
1.3%
|
|
|
|
these articles; button blanks
|
|
|
|
|
|
|
|
|
|
|
|
|
|
9607
|
Slide fasteners and parts thereof
|
|
|
1.3%
|
1.3%
|
|
|
|
example, guitars, violins, harps)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
9016
Balances of a sensitivity of 5cg or better, with
1.3%
or without weights
Drawing, marking-out or mathematical
calculating instruments (for example, drafting
machines, pantographs, protractors, drawing
9017
sets, slide rules, disc calculators); instruments
1.3%
for measuring length, for use in the hand (for
example, measuring rods and tapes,
micrometers, callipers), not specified or
included elsewhere in this chapter
Instruments and ap
9203
Omitted
9204
Omitted
Wind musical instruments (for example,
9205
keyboard
pipe
organs,
accordions,
clarinets,
1.3%
trumpets, bagpipes) other than fairground
organs and mechanical street organs
Percussion musical instruments (for example,
9206
drums,
xylophones,
cymbals,
castanets,
1.3%
maracas)
Musical instruments, the sound of which is
9207
produced, or must be amplified, electrically
1.3%
(for example, organs, guitars, accordions)
Musical boxes, fairground organs, mechanical
street organs, mechanical singing birds,
musical saws and other musical instruments
9208
not falling within any other heading of this
1.3%
Chapter; decoy calls of all kinds; whistles, call
horns and other mouth-blown sound
signalling instruments
surgical,
dental
or
veterinary
sciences,
9018
including
scientigraphic
apparatus,
other
1.3%
electro-medical apparatus and sight-testing
instruments
Mechano-therapy
appliances;
massage
apparatus; psychological aptitude-testing
9019
apparatus;
ozone
therapy,
oxygen
therapy,
1.3%
aerosol therapy, artificial respiration or other
therapeutic respiration apparatus
Other breathing appliances and gas masks,
9020
excluding
protective
masks having
Parts (for example, mechanisms for musical
boxes) and accessories (for example, cards,
9209
discs and rolls for mechanical instruments) of
1.3%
musical
instruments;
metronomes, tuning
forks and pitch pipes of all kinds
<t
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