Revised All Industry Rates(AIRs) of Duty Drawback under Customs, Chapter 13-24

 

 

      Customs  Revised All Industry Rates(AIRs) of Duty Drawback , Chapter 13-24

 

 

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 25-31

 

Click here Revised All Industry Rates(AIRs) of Duty Drawback, Chapter 32-42

 

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

 

Click here Revised All Industry Rates(AIRs) of Duty Drawback, Chapter 60-69

 

Click here  Revised All Industry Rates(AIRs) of Duty Drawback , Chapter 70-79

 

Click here Revised All Industry Rates(AIRs) of Duty Drawback, Chapter 80-89

 

Click here  Revised All Industry Rates(AIRs) of Duty Drawback , Chapter 90-97

  

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,

SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

 

Notification No. 07/2020-CUSTOMS (N.T.)

 

New Delhi, the 28th January, 2020

 

G.S.R.        (E). – In exercise of the powers conferred by sub-section (2) of section 75 of the

 

Customs Act, 1962 (52 of 1962) and sub-section (2) of section 37 of the Central Excise Act, 1944 (1 of 1944), read with rules 3 and 4 of the Customs and Central Excise Duties Drawback Rules, 2017 (hereinafter referred to as the said rules) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 95/2018-Customs (N.T.), dated the 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 – 13

 

 

 

LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS

 

 

 

 

 

 

 

1301

 

Lac;  natural  gums,  resins,  gum-resins  and

 

 

0.15%

 

 

oleoresins

(for example, balsams)

 

 

 

 

 

 

 

 

 

 

 

 

 

Vegetable

saps

and

extracts;

pectic

 

 

 

 

 

 

substances,  pectinates  and  pectates;  Agar-

 

 

 

 

1302

 

agar  and  other  mucilages  and  thickeners,

 

 

 

 

 

 

whether  or  not  modified,  derived  from

 

 

 

 

 

 

vegetable products

 

 

 

 

 

 

130201

 

Of Guar Gum

 

 

 

MT

 

0.1%

170.1

 

 

 

 

 

 

 

 

 

 

 

130299

 

Others

 

 

 

 

 

 

0.15%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CHAPTER – 14

 

 

 

 

VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS,

 

 

 

NOT ELSEWHERE SPECIFIED OR INCLUDED.

 

 

 

 

 

 

 

 

 

Vegetable material of a kind used primarily

 

 

 

 

1401

 

for plaiting (for

example, bamboos, rattans,

 

 

0.15%

 

 

reeds, rushes, osier, raffia, cleaned, bleached

 

 

 

 

 

 

 

 

 

 

 

or dyed cereal straw, and lime bark)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1402

 

Omitted

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1403

 

Omitted

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1404

 

Vegetable products not elsewhere specified or

 

 

0.15%

 

 

included

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

 

Tariff Item

Description of goods

Unit

cap per unit

 

Rate

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

(1)

(2)

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 CHAPTER – 15

 ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES

1501

Pig fat (including lard) and poultry fat, other

 

0.15%

 

than that of heading 0209 or 1503

 

 

 

 

 

 

 

 

 

 

 

 

 

1502

Fats of bovine animals, sheep or goats, other

 

0.15%

 

than those of heading 1503

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Lard  stearin,  lard  oils,  oleostearin,  oleo-oil

 

 

 

1503

and  tallow  oil,not  emulsified  or  mixed

or

 

0.15%

 

 

otherwise prepared

 

 

 

 

 

 

 

 

 

 

Fats and oils and their fractions, of fish or

 

 

 

1504

marine mammals, whether or not refined, but

 

 

 

 

not chemically modified

 

 

 

 

 

 

 

 

 

 

150401

Fish oil

 

Kg

2.9%

3.4

 

 

 

 

 

 

150499

Others

 

 

0.15%

 

 

 

 

 

 

1505

Wool  grease  and  fatty  substances  derived

 

0.15%

 

therefrom (including lanolin)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Other   animal   fats   and   oils   and   their

 

 

 

1506

fractions,whether  or  not  refined,  but

not

 

0.15%

 

 

chemically modified

 

 

 

 

 

 

 

 

 

1507

Soya-bean oil and its fractions, whether or not

 

0.15%

 

refined, but not chemically modified

 

 

 

 

 

 

 

 

 

 

 

 

 

1508

Ground-nut oil and its fractions, whether or

 

0.15%

 

not refined, but not chemically modified

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1509

Olive  oil  and  its  fractions,  whether  or

not

 

0.15%

 

refined, but not chemically modified

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Other oils and their fractions obtained solely

 

 

 

 

from olives, whether or not refined, but not

 

 

 

1510

chemically modified, including blends of these

 

0.15%

 

 

oils  or  fractions  with  oils  or  fractions  of

 

 

 

 

heading 1509

 

 

 

 

1511

Palm  oil  and  its  fractions,  whether  or

not

 

0.15%

 

refined, but not chemically modified

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

 

Description of goods

 

Unit

cap per unit

 

 

Rate

 

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

(2)

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

Sunflower seed, safflower or cotton seed oil

 

 

 

1512

and  their  fractions  thereof,whether  or  not

 

0.15%

 

 

refined, but not chemically modified

 

 

 

 

 

 

 

 

 

 

Coconut (copra), palm kernel or babassu oil

 

 

 

1513

and fractions thereof, whether or not refined,

 

0.15%

 

 

but not chemically modified

 

 

 

 

 

 

 

 

 

 

 

Rape, colza or mustard oil and its fractions

 

 

 

1514

thereof,  whether  or  not  refined,  but  not

 

0.15%

 

 

chemically modified

 

 

 

 

 

 

 

 

 

 

 

 

Other fixed vegetable fats and oils (including

 

 

 

1515

jojoba oil) and their fractions, whether or not

 

0.15%

 

 

refined, but not chemically modified

 

 

 

 

 

 

 

 

 

 

Animal or vegetable fats and oils and  their

 

 

 

 

fractions,  partly  or  wholly  hydrogenated,

 

 

 

1516

inter-esterified,  re-esterified  or  elaidinised,

 

0.15%

 

 

whether  or  not  refined,  but  not  further

 

 

 

 

prepared

 

 

 

 

 

 

 

 

Margarine; edible mixture or preparations of

 

 

 

 

animal or vegetable fats or oils or of fractions

 

 

 

1517

of different fats or oils of this Chapter, other

 

0.15%

 

 

than edible fats or oils or their fractions of

 

 

 

 

heading 1516

 

 

 

 

 

 

 

 

 

 

 

 

Animal or vegetable fats and oils and their

 

 

 

 

fractions,

boiled,

oxidised,

dehydrated,

 

 

 

 

sulphu-rised, blown, polymerised by heat in

 

 

 

 

vacuum   or   in   inert   gas   or   otherwise

 

 

 

1518

chemically

modified,

excluding   those

of

 

0.15%

 

heading

1516;inedible

mixtures

or

 

 

 

 

 

 

 

preparations of animal or vegetable fats or

 

 

 

 

oils or of fractions of different fats or oils of

 

 

 

 

this  Chapter,  not  elsewhere  specified  or

 

 

 

 

included

 

 

 

 

 

 

 

1519

Omitted

 

 

 

 

 

 

 

 

 

 

 

 

1520

Glycerol, crude; glycerol waters and glycerol

 

0.15%

 

lyes

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Vegetable waxes (other than triglycerides),

 

 

 

 

1521

Beeswax, other insect waxes and spermaceti,

 

0.15%

 

 

whether or not refined or coloured

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

 

Description of goods

 

Unit

cap per unit

 

 

Rate

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

(2)

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

Degras: residues resulting from the treatment

 

 

 

1522

of  fatty  substances  or  animal  or  vegetable

 

0.15%

 

 

waxes

 

 

 

 

 

 

 

 

CHAPTER – 16

 

 

 

 

PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS,

 

 

MOLLUSCS OR OTHER AQUATIC INVERTEBRATES

 

 

 

 

 

 

 

Sausages and similar products, of meat, meat

 

 

 

1601

offal  or  blood;  food  preparations  based  on

 

0.15%

 

 

these products

 

 

 

 

 

 

 

 

 

 

 

1602

Other prepared or preserved meat, meat offal

 

0.15%

 

or blood

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Extracts   and   juices   of   meat,   fish   or

 

 

 

1603

crustaceans,   molluscs   or   other   aquatic

 

 

 

 

invertebrates

 

 

 

 

 

 

160301

Of fish or crustaceans in chilled or frozen form

Kg

2.9%

24.2

 

 

 

 

 

 

 

 

160399

Others

 

 

 

 

0.15%

 

 

 

 

 

 

1604

Prepared or preserved fish, caviar and caviar

 

 

 

substitutes prepared from fish eggs

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

160401

Surimi analogue product

 

 

Kg

3.6%

10.6

 

 

 

 

 

 

 

 

160499

Others

 

 

 

 

0.15%

 

 

 

 

 

 

 

1605

Crustaceans,

molluscs  and  other  aquatic

 

 

 

invertebrates, prepared or preserved

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

160501

Shrimp/prawn

in   frozen

form   other

than

Kg

3%

23.6

Accelerated Freeze Dried (AFD)

 

 

 

 

 

 

 

 

 

 

 

160502

Accelerated Freeze Dried (AFD) shrimp / prawn

Kg

2.6%

91

 

 

 

 

 

 

 

 

160503

Lobster / Crab

 

 

 

Kg

2.9%

43.8

 

 

 

 

 

 

160504

Pasteurised tinned chilled crab meat

 

Kg

3%

79

 

 

 

 

 

 

160505

Others in chilled or frozen form

 

Kg

2.9%

24.2

 

 

 

 

 

 

 

 

160599

Others

 

 

 

 

0.15%

 

 

 

 

 

 

 

 

 

CHAPTER – 17

 

 

 

 

SUGARS AND SUGAR CONFECTIONERY

 

 

 

 

 

 

 

 

 

 

1701

Cane  or  beet

sugar  and

chemically

pure

 

0.15%

 

sucrose, in solid form

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

18

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

 

 

Description of goods

 

 

Unit

cap per unit

 

 

 

 

Rate

 

 

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

 

(2)

 

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

Other  sugars,  including  chemically  pure

 

 

 

 

lactose, maltose, glucose and fructose, in solid

 

 

 

1702

form;

sugar  syrups  not

containing

added

 

0.15%

 

flavouring  or  colouring  matter;  artificial

 

 

 

 

 

 

 

honey,  whether  or  not  mixed  with  natural

 

 

 

 

honey; caramel

 

 

 

 

 

 

1703

Molasses

resulting  from

the

extraction  or

 

0.15%

 

refining of sugar

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1704

Sugar

confectionery

(including

white

 

0.15%

 

chocolate), not containing cocoa

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CHAPTER – 18

 

 

 

 

 

COCOA AND COCOA PREPARATIONS

 

 

 

 

 

 

 

1801

Cocoa beans, whole or broken, raw or roasted

 

0.15%

 

 

 

 

 

 

 

 

1802

Cocoa

shells,  husks,  skins  and  other

cocoa

 

0.15%

 

waste

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1803

Cocoa paste, whether or not defatted

 

 

0.15%

 

 

 

 

 

 

 

 

 

1804

Cocoa butter, fat and oil

 

 

 

 

0.15%

 

 

 

 

 

 

1805

Cocoa powder, not containing added sugar or

 

0.15%

 

other sweetening matter

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1806

Chocolate

and   other

food

preparations

 

0.15%

 

containing cocoa

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CHAPTER – 19

 

PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS'

PRODUCTS

 

Malt  extract;  food  preparations  of  flour,

 

 

 

 

groats,  meal,  starch  or  malt  extract,  not

 

 

 

 

containing  cocoa  or  containing  less  than

 

 

 

 

40%by weight of cocoa calculated on a totally

 

 

 

1901

defatted  basis,  not  elsewhere  specified  or

 

0.15%

 

included;  food    preparations  of

goods  of

 

 

 

 

 

 

 

headings 0401 to 0404,not containing cocoa or

 

 

 

 

containing less than 5% by weight of cocoa

 

 

 

 

calculated  on  a  totally  defatted  basis,  not

 

 

 

 

elsewhere specified or included

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

 

Description of goods

 

Unit

cap per unit

 

 

Rate

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

(2)

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

Pasta, whether or not cooked or stuffed (with

 

 

 

 

meat  or  other  substances)  or  otherwise

 

 

 

1902

prepared,   such   as   spaghetti,   macaroni,

 

0.15%

 

 

noodles,

lasagne,

gnocchi,

ravioli,

 

 

 

 

cannelloni;couscous, whether or not prepared

 

 

 

 

 

 

 

 

 

Tapioca  and  substitutes  therefor  prepared

 

 

 

1903

from  starch,  in  the  form  of  flakes,  grains,

 

0.15%

 

 

pearls, siftings or in similar forms

 

 

 

 

 

 

 

 

 

 

Prepared foods obtained by the swelling or

 

 

 

 

roasting  of  cereals  or  cereal  products  (for

 

 

 

 

example,  corn  flakes);  cereals  [other  than

 

 

 

1904

maize (corn) ] in grain form or in the form of

 

0.15%

 

 

flakes or other worked grains (except flour,

 

 

 

 

groats  and  meal),  pre-cooked  or  otherwise

 

 

 

 

prepared, not elsewhere specified or included

 

 

 

 

 

 

 

 

 

Bread,  pastry,  cakes,  biscuits  and  other

 

 

 

 

bakers’  wares,  whether  or  not  containing

 

 

 

1905

cocoa; communion wafers, empty cachets of a

 

0.15%

 

 

kind suitable for pharmaceutical use, sealing

 

 

 

 

wafers, rice paper and similar products

 

 

 

 

 

 

CHAPTER – 20

 

 

PREPARATION OF VEGETABLES, FRUITS, NUTS OR OTHER PARTS OF PLANTS

 

 

 

 

 

Vegetables, fruit, nuts and other edible parts

 

 

 

2001

of plants, prepared or preserved by vinegar or

 

0.15%

 

 

acetic acid

 

 

 

 

 

 

2002

Tomatoes

prepared  or

preserved

otherwise

 

0.15%

 

than by vinegar or acetic acid

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Mushrooms   and   truffles,   prepared   or

 

 

 

2003

preserved otherwise than by vinegar or acetic

 

0.15%

 

 

acid

 

 

 

 

 

 

 

Other  vegetables  prepared  or  preserved

 

 

 

2004

otherwise  than  by  vinegar  or  acetic  acid,

 

0.15%

 

 

frozen, other than products of heading 2006

 

 

 

 

 

 

 

 

 

Other  vegetables  prepared  or  preserved

 

 

 

2005

otherwise than by vinegar or acetic acid, not

 

0.15%

 

 

frozen, other than products of Heading 2006

 

 

 

 

 

 

 

 

 

Vegetables, fruits, nuts, fruit-peel and other

 

 

 

2006

parts of plants, preserved by sugar (drained,

 

0.15%

 

 

glace or crystallised)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

Description of goods

 

Unit

 

cap per unit

 

 

Rate

 

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

(2)

 

 

(3)

 

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

 

 

Jams, fruit jellies, marmalades, fruit or nut

 

 

 

 

2007

puree  and  fruit

or  nut

pastes,  obtained

by

 

 

0.15%

 

cooking,  whether  or  not  containing  added

 

 

 

 

 

 

 

 

 

sugar or other sweetening matter

 

 

 

 

 

 

 

 

 

 

 

 

Fruit, nuts and other edible parts of plants,

 

 

 

 

 

otherwise prepared or preserved, whether or

 

 

 

 

2008

not   containing   added   sugar   or   other

 

 

0.15%

 

 

sweetening  matter  or  spirit,  not  elsewhere

 

 

 

 

 

specified or included

 

 

 

 

 

 

 

 

 

 

 

 

 

Fruit  juices  (including  grape  must)  and

 

 

 

 

 

vegetable   juices,   unfermented   and   not

 

 

 

 

2009

containing  added  spirit,  whether  or  not

 

 

0.15%

 

 

containing added sugar or other sweetening

 

 

 

 

 

matter

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CHAPTER – 21

 

 

 

 

 

 

MISCELLANEOUS EDIBLE PREPARATIONS

 

 

 

 

 

 

 

Extracts, essences and concentrates, of coffee,

 

 

 

 

 

tea or mate and preparations with a basis of

 

 

 

 

2101

these products or with a basis of coffee, tea or

 

 

 

 

mate;  roasted  chicory  and  other  roasted

 

 

 

 

 

 

 

 

 

 

coffee substitutes, and extracts, essences and

 

 

 

 

 

concentrates thereof

 

 

 

 

 

 

210101

Instant Coffee

 

 

 

 

 

0.7%

 

 

 

 

 

 

 

 

 

 

210199

Others

 

 

 

 

 

0.15%

 

 

 

 

 

 

 

 

Yeasts (active or inactive); other single cell

 

 

 

 

2102

micro-organisms,

dead

(but  not  including

 

 

0.15%

 

vaccines of heading 3002); prepared baking

 

 

 

 

 

 

 

 

 

powders

 

 

 

 

 

 

 

 

Sauces  and  preparations  therefor,  mixed

 

 

 

 

2103

condiments  and  mixed  seasonings;  mustard

 

 

0.15%

 

 

flour and meal and prepared mustard

 

 

 

 

 

 

 

 

 

 

 

2104

Soups and broths and preparations therefor,

 

 

0.15%

 

homogenized composite food preparations

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2105

Ice cream and other edible ice, whether or not

 

 

0.15%

 

containing cocoa

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2106

Food preparations not elsewhere specified or

 

 

0.15%

 

included

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

 

 

Description of goods

 

 

 

Unit

cap per unit

 

 

 

 

 

Rate

 

 

 

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

 

(2)

 

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CHAPTER – 22

 

 

 

 

 

 

 

BEVERAGES, SPIRITS AND VINEGAR

 

 

 

 

 

 

 

 

Waters, including natural or artificial mineral

 

 

 

2201

waters

and  aerated  waters,  not  containing

 

 

 

added sugar or other sweetening matter nor

 

 

 

 

 

 

 

 

flavoured; ice and snow

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

220101

Bottled Water

 

 

 

 

 

 

0.15%

 

 

 

 

 

 

 

 

 

 

 

 

220199

Others

 

 

 

 

 

 

 

Nil

 

 

 

 

 

 

 

Waters, including mineral waters and aerated

 

 

 

 

waters,  containing  added  sugar  or  other

 

 

 

2202

sweetening  matter  or  flavoured,  and  other

 

0.15%

 

 

non-alcoholic beverages, not including fruit or

 

 

 

 

vegetable juices of heading 2009

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2203

Beer made from malt

 

 

 

 

 

0.15%

 

 

 

 

 

 

 

Wine  of  fresh  grapes,  including  fortified

 

 

 

2204

wines; grape must other than that of heading

 

0.15%

 

 

2009

 

 

 

 

 

 

 

 

 

2205

Vermouth  and  other

wine  of

fresh

grapes

 

0.15%

 

flavoured with plants or aromatic substances

 

 

 

 

 

 

 

Other  fermented  beverages  (for  example,

 

 

 

2206

cider,

perry,

mead,

sake);

mixtures

of

 

0.15%

 

fermented   beverages   and   non-alcoholic

 

 

 

 

 

 

 

beverages, not elsewhere specified or included

 

 

 

 

 

 

 

 

 

Undenatured  ethyl  alcohol  of  an  alcoholic

 

 

 

2207

strength by volume of 80% vol. or

higher;

 

0.15%

 

ethyl alcohol and other spirits, denatured, of

 

 

 

 

 

 

 

any strength

 

 

 

 

 

 

 

 

 

Undenatured  ethyl  alcohol  of  an  alcoholic

 

 

 

2208

strength  by  volume  of  less  than  80%  vol;

 

0.15%

 

 

spirit, liquors and other spirituous beverages

 

 

 

2209

Vinegar and substitutes for vinegar obtained

 

0.15%

 

from acetic acid

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CHAPTER – 23

 

 

 

 

RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER

 

 

 

 

 

Flours,  meals  and  pellets,  of  meat  or  meat

 

 

 

2301

offal, of fish

or of crustaceans,

molluscs

or

 

 

 

other aquatic invertebrates, unfit for human

 

 

 

 

 

 

 

 

consumption; greaves

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

230101

Fish meal

 

 

 

 

 

Kg

2.9%

3.4

 

 

 

 

 

 

 

 

 

 

 

 

 

 

22

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

 

Description of goods

 

Unit

cap per unit

 

 

Rate

 

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

 

(2)

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

230199

Others

 

 

 

 

 

0.15%

 

 

 

 

 

 

 

Bran, sharps and other residues, whether or

 

 

 

2302

not in the form of pellets, derived from the

 

0.15%

 

sifting, milling or other working of cereals or

 

 

 

 

 

 

 

of leguminous plants

 

 

 

 

 

 

 

 

 

 

 

 

Residues of starch manu-facture and similar

 

 

 

 

residues, beet-pulp, bagasse and other waste

 

 

 

2303

of  sugar  manufacture,  brewing  or  distilling

 

0.15%

 

 

dregs and waste, whether or not in the form of

 

 

 

 

pellets

 

 

 

 

 

 

 

 

Oil-cake and other solid residues whether or

 

 

 

2304

not ground or in the form of pellets, resulting

 

0.15%

 

 

from the extraction of soyabean oil

 

 

 

 

 

 

 

 

 

 

Oil-cake and other solied residues, whether or

 

 

 

2305

not ground or in the form of pellets, resulting

 

0.15%

 

 

from the extraction of ground-nut oil

 

 

 

 

 

 

 

 

 

 

Oil-cake and other solid residues, whether or

 

 

 

2306

not ground or in the form of pellets, resulting

 

0.15%

 

from the extraction of vegetable fats or oils,

 

 

 

 

 

 

 

other than those of heading 2304 or 2305

 

 

 

 

 

 

 

 

 

 

 

2307

Wine lees; argol

 

 

 

 

0.15%

 

 

 

 

 

 

 

Vegetable  materials  and  vegetable  waste,

 

 

 

 

vegetable residues and by products, whether

 

 

 

2308

or not in the form of pellets, of a kind used in

 

0.15%

 

 

animal  feeding,  not  elsewhere  specified  or

 

 

 

 

included

 

 

 

 

 

 

 

 

 

 

 

 

2309

Preparations of a kind used in animal feeding

 

0.15%

 

 

 

 

 

 

 

 

 

 

 

CHAPTER – 24

 

 

 

TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

 

 

 

 

 

2401

Unmanufactured tobacco; tobacco refuse

 

0.15%

 

 

 

 

 

 

2402

Cigar, cheroots, cigarillos and cigarettes, of

 

0.15%

 

tobacco or of tobacco substitutes

 

 

 

 

 

 

 

 

 

 

 

 

Other

manufactured

tobacco

and

 

 

 

2403

manufactured

tobacco

substitute;

 

0.15%

 

“homogenized”  or

“reconstituted”

tobacco;

 

 

 

tobacco extract and essences

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

23

 

 

 

 

 

 


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