Notification No.41/2000-Customs (NT)date June 1, 2000(This Notification has been supersited vide Cus Ntf.No.29/2001(NT) dt.1/06/2001)New Duty Drawback Rates Effective from 1.6.2000 G.S.R. No. In exercise of the powers conferred by rule 3, read with rule 4, of the Customs and Central Excise Duties Drawback Rules, 1995 (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. 31/99-Customs (NT), dated the 20th May, 1999 except as respects things done or omitted to be done before such supersession, the Central Government hereby determines the rates of drawback as specified in the Table* annexed hereto (hereinafter referred to as the said table), subject to conditions specified in the General Notes hereunder;
General Notes
1. Drawback at the rates specified in the said Table shall be applicable only if the procedural requirements for claiming drawback as specified in rules, 11, 12 and 13 of the said rules, unless otherwise relaxed by the competent authority, are satisfied.
2. The rates of drawback specified in this said Table shall not be applicable to export of any of a commodity or product if such commodity or product is-
(a) manufactured partly or wholly in a warehouse under section 65 of the Customs Act, 1962 (52 of 1962).
(b) manufactured and/or exported in discharge of export obligation against an Advance Licence issued under the Duty Exemption Scheme of Export and Import Policy:
Provided that, where exports are made against value based advance licences, issued on or after 1st April, 1995, in discharge of export obligation in terms of Notification No. 79/95-Cus. dated the 31st March, 1995 or against quantity based advance licences issued on or after 1st April, 1995 in discharge of obligation in terms of Notification No. 80/95-Cus. dated the 31st March, 1995, or against Advance Licences issued on or after 1st April, 1997, in discharge of export obligation in terms of Notification No. 31/97-Cus. dated the 1st April, 1997, or against Duty obligations in terms of Notification No. 31/97-Customs, dated the 1st April, 1997, or against Duty Free Replenishment Certificate Licence issued in terms of Notification No. 48/2000-Cus. dated the 25th April, 2000 drawback at the rate equivalent to Central Excise allocation of rate of drawback specified in the Drawback Table shall be admissible subject to the condition specified therein.
Provided further that where in terms of the notes given under various Serial/Sub-serial Numbers the reduced rates of drawback applicable to the exports made against quantity based advance licences have been specified, the said rates shall also be applicable for the exports made against quantity based advance licences issued on or before 31st March, 1995;
(c) manufactured and/or exported by a unit licensed as hundred per cent export-oriented unit in terms of the provisions of the relevant Import and Export Policy;
(d) manufactured and/or exported by any of the units situated in the Free Trade Zones/Export
Processing Zones;
(e) manufactured and exported in terms of clause (b) of sub-rule (1) of Rule 12 of the Central Excise Rules, 1944;
(f) manufactured and/or exported in terms of clause (b) of sub-rule (1) of Rule 13 of the Central Excise Rules, 1944;
(g) manufactured and/or exported availing of the facility under the Duty Entitlement Pass Book Scheme as contained in paragraph 7.14 read with paragraph 7.17 of the Export and Import Policy 1997-2002;
Provided that nothing contained under clause (a) to (g) shall prohibit payment of drawback at a particular rate/amount if it has been specifically authorised under these General Notes or under any Serial/Sub-Serial number in the said Table.
3. Where the export product is not specifically covered by the description of goods in the Drawback Table, the rate of drawback may be fixed, on an application by an individual manufacturer/exporter in accordance with the Customs and Central Excise Duties Drawback Rules, 1995.
4. The rates of drawback specified against the various serial/sub-serial numbers in the said Table in specific terms or on ad valorem basis, unless otherwise specifically provided, are inclusive of drawback for packing materials used, if any.
5. Export goods for which no rate has been specified in the said Table will only be entitled to the drawback on account of the packing material used at the rates applicable to such materials under relevant Serial/Sub-Serial Number specified in the said Table.
6. In respect of goods exported in completely Knocked Down/Semi Knocked Down condition where an exporter establishes through evidence and so long as it is possible to identify that a complete set of components required for assembling the export product has been shipped, either in one or more lots, through one or more Ports/Airports/Land Customs Stations, then the drawback rate applicable to the completely assembled unit shall be applicable to such exports subject to such other conditions as are prescribed for the complete unit.
7. Notwithstanding General Note 6, the goods covered by Serial/Sub-Serial. No. 84.14 to 84.17, 87.08, 87.09 and 87.50 to 87.52 in the Drawback Table when exported in Completely Knocked Down/Semi Knocked Down packs, by deletion of certain components/assembly, the drawback indicated in the relevant serial/sub-serial numbers shall be payable on such goods, subject to the condition that the free on board value of such goods exported is not less than 80% of the free on board value of the completely assembled unit, and for this purpose, the exporter shall produce evidence, to the satisfaction of the Assistant Commissioner of Customs, of the contemporary free on board value of the relevant completely assembled units.
8. The term `dyed', wherever used in the Drawback Table in relation to textile materials, would include yarn/piece dyed /predominantly printed or coloured in the body.
9. Wherever specific rates have been provided against any serial/sub-serial no. in the said Table, the drawback shall be payable only if the amount is 1% or more of free on board value, except where the amount of drawback per shipment exceeds five hundred rupees.
10. The titles of Chapters of the Drawback Table are identical with the titles of the corresponding Chapters of the First Schedule to the Customs Tariff Act, 1975. Further, the Serial/Sub-Serial numbers of the export products in the Drawback Table also correspond to the Heading/Sub-heading Nos. of the said First Schedule under which the goods of the description similar/identical to the export products are classifiable.
Therefore, unless the context otherwise requires, the scope of the specified export products in column 3 against a Serial/Sub-Serial number in the Drawback Table will be same as the said specified export products would have under the said First Schedule.
11. The expression ``when CENVAT facility has not been availed'' wherever used in the Drawback Table shall mean that exporter has to satisfy the following conditions, namely :-
(i) The exporter declares, and if necessary establishes to the satisfaction of Assistant Commissioner of Customs or Central Excise or Deputy Commissioner of Customs or Central Excise, as the case may be, that no CENVAT facility has been availed for any of the inputs used in the manufacture of the export product.
(ii) If the goods are exported under bond or claim for rebate of Central Excise duty, a certificate from the Superintendent of Customs/Central Excise in charge of the factory of production, to the effect that no CENVAT facility has been availed for the goods under export, is produced.
Provided that in the case of exports of Handloom products/Handicrafts (including Handicrafts of Brass Artware)/Finished Leather/Grey fabrics and other export products which are unconditionally exempt from the Central Excise duty, the certificate regarding non-availment of Modvat facility shall not be required.
12. In case the export product covered under sub serial Nos. 48.03 to 48.09 and 95.01 of the said Table are made of more than one type of paper/board, rate applicable shall be in proportion to the material content of paper/board used.
13. Wherever in the Drawback Table the rates are specified with the condition that export product is manufactured out of imported steel only, exporter is required to give a declaration on the shipping bill that the export products are made of imported steel only, duly supported by a certificate from the Superintendent of Central Excise/Customs, having jurisdiction over the factory of production to this effect.
14. In a case where electric fan, falling under sub-serial Nos. 84.14 to 84.17 of the Drawback Table, is exported alongwith regulators falling under sub-serial nos. 84.18 and 84.19 of the Drawback Table, then additional drawback shall be payable, at the rate specified against sub-serial No. 8414.90 of the Drawback Table.
15. If bicycles/cycle rickshaws, assembled or unassembled falling under serial/sub-serial no. 87.52/87.54 of the Drawback Table, are exported alongwith extra `Accessories' as specified under serial/sub-serial number 40.01, 40.02, 40.03, 70.01, 73.09, 73.17, 73.19, 82.02, 85.32, and 87.55 to 87.64 of the Drawback Table, then additional drawback shall be payable at the rate specified against the serial/sub-serial number relating to such accessories.
16. In a case where the export product is covered under Serial/Sub-Serial No. 74.07, 74.18, 74.20, and 74.21 of the said Table and contains non-brass portion, the rate specified underd that Sub-Serial No. shall be limited to the brass content only. The rate under Sub-Serial No. 74.19 of the Drawback Table shall be applicable to any composite articles/or any other articles containing brass irrespective of percentage of the brass content.
17. Wherever a rate has been provided in the said Table subject to the condition of use of imported inputs, such rate shall be payable only when such imported inputs are duty paid.
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