CUS NTF NO. 02/2009 (NT) DATE 02/01/2009
Amendments in the Duty Drawback
In exercise of the powers conferred by sub-sections (2) and (3) of section 75 of the Customs Act, 1962 (52 of 1962), sub-sections (2) and (2A) of section 37 of the Central Excise Act, 1944 (1 of 1944), and section 93A and sub-sections (2) and (3) of section 94 of the Finance Act, 1994 (32 of 1994), and in pursuance of rules 3, 4 and 5 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, the Central Government, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.103/2008-Customs(N.T.), dated the 29th August,2008 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 627 (E) dated the 29th August, 2008 with effect from 1st day of September, 2008, namely:-
In the said notification, in the Schedule,-
(a) In Chapter 52,-
(i) for the entry in column 5 against tariff item 520501, the entry "12" shall be substituted;
(ii) for the entry in column 5 against tariff item 520502, the entry "16" shall be substituted;
(b) In Chapter 54, for the tariff items 540201 and 540202 and the entries relating thereto, the following tariff items and the entries shall be substituted, namely :-
|
540201 |
Polyester texturised/twisted yarn(Grey), manufactured from the Terminal Excise Duty paid filament yarn procured from outside, by a manufacturer who does not have the facilities in his factory (including plant and equipment) for the manufacture of filament yarns of Chapter 54. |
KG |
10.5% |
15 |
2.2% |
2.9 |
|
540202 |
Polyester texturised/twisted yarn(Dyed) manufactured from the Terminal Excise Duty paid filament yarn procured from outside, by a manufacturer who does not have the facilities in his factory (including plant and equipment) for the manufacture of filament yarns of Chapter 54 |
KG |
12.2% |
20 |
2.6% |
3.8 |
|
540203 |
Others (Grey) |
KG |
2.2% |
2.9 |
2.2% |
2.9 |
|
540204 |
Others (Dyed) |
KG |
2.6% |
3.8 |
2.6% |
3.8 |
[Explanation- For the purposes of tariff items 540201 and 540202, 'manufacture of filament yarns' means manufacture of filaments of organic polymers produced by, -
(a) polymerization of organic monomers, such as, polyamides, polyesters, polyurethenes, or polyvinyl derivatives; or
(b) chemical transformation of natural organic polymers (cellulose, casein, proteins or algae), such as, viscose rayon, cellulose acetate, cupro or alginates.].
(c) In Chapter 60, -
(i) for tariff items 600101, 600102 and 600103 and the entries relating thereto, the following tariff items and the entries shall be substituted, namely:-
|
600101 |
Of Wool |
Kg. |
5.8% |
19.8 |
3.1% |
10.6 |
|
600102 |
Of Man Made Fibres |
Kg. |
8.9% |
24.6 |
1.2% |
3.3 |
|
600103 |
Of Cotton and others |
Kg. |
5% |
15.6 |
1% |
3.4 |
(ii) for tariff items 600201, 600202 and 600203 and the entries relating thereto, the following tariff items and the entries shall be substituted, namely:-
|
600201 |
Of Wool |
Kg. |
5.8% |
19.8 |
3.1% |
10.6 |
|
600202 |
Of Man Made Fibres |
Kg. |
8.9% |
24.6 |
1.2% |
3.3 |
|
600203 |
Of Cotton and others |
Kg. |
5% |
15.6 |
1% |
3.4 |
(iii) for tariff items 600301, 600302 and 600303 and the entries relating thereto, the following tariff items and the entries shall be substituted, namely:-
|
600301 |
Of Wool |
Kg. |
5.8% |
19.8 |
3.1% |
10.6 |
|
600302 |
Of Man Made Fibres |
Kg. |
8.9% |
24.6 |
1.2% |
3.3 |
|
600303 |
Of Cotton and others |
Kg. |
5% |
15.6 |
1% |
3.4 |
(iv) for tariff items 600401, 600402 and 600403 and the entries relating thereto, the following tariff items and the entries shall be substituted, namely:-
|
600401 |
Of Wool |
Kg. |
5.8% |
19.8 |
3.1% |
10.6 |
|
600402 |
Of Man Made Fibres |
Kg. |
8.9% |
24.6 |
1.2% |
3.3 |
|
600403 |
Of Cotton and others |
Kg. |
5% |
15.6 |
1% |
3.4 |
(v) for tariff items 600501, 600502 and 600503 and the entries relating thereto, the following tariff items and the entries shall be substituted, namely:-
|
600501 |
Of Wool |
Kg. |
5.8% |
19.8 |
3.1% |
10.6 |
|
600502 |
Of Man Made Fibres |
Kg. |
8.9% |
24.6 |
1.2% |
3.3 |
|
600503 |
Of Cotton and others |
Kg. |
5% |
15.6 |
1% |
3.4 |
(vi) for tariff items 600601, 600602 and 600603 and the entries relating thereto, the following tariff items and the entries shall be substituted, namely:-
|
600601 |
Of Wool |
Kg. |
5.8% |
19.8 |
3.1% |
10.6 |
|
600602 |
Of Man Made Fibres |
Kg. |
8.9% |
24.6 |
1.2% |
3.3 |
|
600603 |
Of Cotton and others |
Kg. |
5% |
15.6 |
1% |
3.4 |
(d) In Chapter 82,
(i) for tariff item 8201 and the entries relating thereto, the following tariff item and the entries shall be substituted , namely:-
|
8201 |
Hand tools, the following: spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry |
Kg. |
10% |
7.5 |
1.2% |
0.85 |
(ii) for the entry in column 5 against tariff item 821101, the entry "28" shall be substituted;
(iii) for the entry in column 5 against tariff item 821401, the entry "28" shall be substituted;
(iv) for the entry in column 5 against tariff item 821501, the entry "28" shall be substituted;
(e) In Chapter 87, for the entry in Column 5 against tariff item 871201, the entry "240" shall be substituted.
F. No. 609/282/2008-DBK
(S.R. MEENA)
UNDER SECRETARY TO THE GOVERNMENT OF INDIA
Note: The principal notification No. 103/2008-Customs (N.T.) was published in the Gazette of India, vide number G.S.R. 627(E), published in the Gazette of India, Extraordinary, part II, Section 3, Sub-section (i) dated the 29th August, 2008.
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