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

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 6^th December, 2018 published videnumber G.S.R. 1180(E), dated the 6^th 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 gn="bottom" width="95">

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

other aquatic invertebrates, unfit for human

consumption; greaves

230101

Fish meal

2.9%

3.4

							Drawback	Drawback
Tariff Item		Description of goods				Unit	Drawback	cap per unit
Tariff Item		Description of goods				Unit	Rate	cap per unit
							Rate	in Rs. (?)
								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%
1518	heading	1516;inedible		mixtures	or		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%
1520	lyes						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	Drawback	cap per unit
Tariff Item		Description of goods			Unit	Rate	cap per unit
						Rate	in Rs. (?)
							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%
1602	or blood					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
			n="bottom" width="88">
160399	Others					0.15%

1604	Prepared or preserved fish, caviar and caviar
1604	substitutes prepared from fish eggs
	substitutes prepared from fish eggs

160401	Surimi analogue product				Kg	3.6%	10.6

160499	Others					0.15%

1605	Crustaceans,	molluscs and other aquatic
1605	invertebrates, prepared or preserved
	invertebrates, prepared or preserved

160501	Shrimp/prawn	in frozen	form other	than	Kg	3%	23.6
160501	Accelerated Freeze Dried (AFD)				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%
1701	sucrose, in solid form					0.15%
	sucrose, in solid form

								Drawback	Drawback
Tariff Item			Description of goods				Unit	Drawback	cap per unit
Tariff Item			Description of goods				Unit	Rate	cap per unit
								Rate	in Rs. (?)
									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%
1702	flavouring or colouring matter; artificial							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%
1703	refining of sugar							0.15%
	refining of sugar

1704	Sugar	confectionery		(including		white		0.15%
1704	chocolate), not containing cocoa							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%
1802	waste							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%
1805	other sweetening matter							0.15%
	other sweetening matter

1806	Chocolate		and other	food	preparations			0.15%
1806	containing cocoa							0.15%
	containing cocoa

	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%
1901	included; food preparations of	goods of	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	Drawback	cap per unit
Tariff Item		Description of goods			Unit	Rate	cap per unit
						Rate	in Rs. (?)
							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%
2002	than by vinegar or acetic acid					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	Drawback	cap per unit
Tariff Item			Description of goods					Unit	Rate	cap per unit
									Rate	in Rs. (?)
										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
2201	added sugar or other sweetening matter nor
	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%
2205	flavoured with plants or aromatic substances								0.15%
	flavoured with plants or aromatic substances
	Other fermented beverages (for example,
2206	cider,	perry,	mead,	sake);	mixtures		of		0.15%
2206	fermented beverages and non-alcoholic								0.15%
	fermented beverages and non-alcoholic

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

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