CUS NTF NO. 19/1965 DATE 06/02/1965

Drawback rates-goods taken into use- after importation.
In exercise of the powers conferred by sub-section (2) of section 74 of the Customs Act, 1962 (52 of 1962), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 49-Customs, dated the 1st February, 1963, the Central Government hereby fixes the rates mentioned in column (3) [OLD column (2)] of the Table below as the rates at which drawback of import duty shall be allowed in respect of goods used after their importation, which have been out of Customs control for the period specified in the corresponding entry in column (1) of the said Table:

TABLE

S. No.	Length of period between the date of clearance for home consumption and the date when the goods are placed under Customs control for export	Percentage of import duty to be paid as Drawback
(1)	(2)	(3)
1.	Not more than three months	95%
2.	More than three months but not more than six months	85%
3.	More than six months but not more than nine months	75%
4.	More than nine months but not more than twelve months	70%
5.	More than twelve months but not more than fifteen months	65%
6.	More than fifteen months but not more than eighteen months	60%
7.	More than eighteen months	Nil

[OLD Table

Sl. No.	Length of period between the date of clearance for home consumption and the date when the goods are placed under Customs control for export.	Percentage of import duty to be paid as Drawback
(1)	(2)	(3)
1.	Not more than three months	95%
2.	More than three months but not more than six months	85%
3.	More than six months but not more than nine months	75%
4.	More than nine months but not more than twelve months	70%
5.	More than twelve months but not more than fifteen months	65%
6.	More than fifteen months but not more than eighteen months	60%
7.	More than eighteen months but not more than twenty-one months	55%
8.	More than twenty-one months but not more than twenty-four months	50%
9.	More than twenty-four months but not more than twenty-seven months	45%
10.	More than twenty-seven months but not more than thirty months	40%
11.	More than thirty months but not more than thirty- three months	35%
12.	More than thirty-three months but not more than thirty-six months	30%
13.	More than thirty-six months	NIL]

(Table has been substituted vide CUS NTF NO. 27/2006 DATE 14/03/2006)

[OLDTABLE

Length of period between the date of clearance for home consumption and the date when the goods are placed under customs control for export.	Percentage of import duty to be paid as drawback
(1)	(2)
Not more than 6 months	85%
More than 6 months but not more than 12 months	70%
More than 12 months but not more than 18 months	60%
More than 18 months but not more than 24 months	50%
More than 24 months but not more than 30 months	40%
More than 30 months but not more than 36 months	30%
More than 36 months but not more than 12 months	Nil ]

(In this notification preamble, Table has been substituted & first proviso has been omitted vide CUS NTF NO. 23/2008 DATE 01/03/2008)

[OLD Provided that where the period referred to in column (1) is more than 24 months, drawback shall be allowed, only, if the Commissioner of Customs concerned on sufficient cause being shown, has in that particular case extended the period beyond 24 months :

Provided further that when any of the goods specified below have been used after their importation into India, drawback of import duty paid thereon shall not be allowed when they are exported out of India.

1. Wearing apparel.
   
   
2. Tea-chests.
   
   
3. Exposed cinematograph films passed by the Board of Film Censors in India
   
   
4. Unexposed photographic films, paper and plates, and X-ray films.

(2) Notwithstanding anything contained in paragraph 1, in respect of a motor car or goods (other than the goods specified in the second proviso to that paragraph), imported by a personal and private use, drawback of duty shall be calculated by reducing the import duty paid in respect of such motor car or goods by 4%, 3%, 2 and a half percent and 2% for use for each quarter or part thereof during the period of first year, second year, third year and fourth year respectively :

Provided that where the period aforesaid is more than 2 years, drawback shall be allowed, only if the Board, on sufficient cause being shown, has in that particular case extended the period beyond 2 years :

Provided further that no drawback shall be allowed if such motor car or goods has or have been used for more than 4 years.

Notification No. 19-Cus., dated 6th February, 1965 as amended by Notifications No. 154-Cus., dated 8th November, 1969 and No. 45-Cus., dated 2nd May. 1970.

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