GSR In exercise of the powers conferred by rule 3, read with rule 4 and rule 5, of the Customs and Central Excise Duties Drawback Rules, 1995, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance, Department of Revenue,
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62.011 | | Readymade garments, all sorts made wholly or mainly of woven fabrics (excluding readymade garments made of silk, wool, nylon and readymade garments made of shoddy fibre/yarn/fabric) whether or not exported against Quantity Based Advance Licence issued prior to 1.4.95 under the Duty Exemption Scheme and the exporter is permitted to import one or any of the following (i) tags (ii) labels (iii) printed tags and stickers and not any other item duty free for use in manufacture of the readymade garments, when CENVAT facility has been availed. | 6.5% (six point five per cent only) of the f.o.b. value subject to a maximum of Rs. 25.60 (Rs. twenty-five and paise sixty only) per piece. | All Customs | |
c. after Serial/Sub-serial No. 62.08 and the entries relating thereto, the following shall be inserted, namely:-
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62.081 | | Readymade garments made from shoddy fibre/yarn/fabrics, when CENVAT facility has been availed. | 2.5% (two point five per cent only) of the f.o.b. value subject to a maximum of Rs. 9.00 (Rs. nine only) per kg. | All Customs | |
d. after Serial/Sub-serial No. 62.15 and the entries relating thereto, the following shall be inserted, namely:-
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62.151 | | All wool shawls/embroidered shawls (including Rumals of sizes not less than 30" x 30") manufactured from woven fabrics containing only woollen worsted yarn, above 18 BWS counts in the warp and weft side irrespective of nature of yarn/zari for embroidery, when CENVAT facility has been availed. | Rs. 22.55 (Rs. twenty-two and paise fifty-five only) per kg of the worsted woollen yarn content of the base fabric. | All Customs | |
e. after Serial/Sub-serial No. 62.16 and the entries relating thereto, the following shall be inserted, namely:-
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62.161 | | All wool shawls/embroidered shawls (including Rumals of sizes not less than 30" x 30") manufactured from woven fabrics containing only woollen worsted yarn, above 18 BWS counts in the warp and weft side irrespective of nature of yarn/zari for embroidery, if dyed, when CENVAT facility has been availed. | Rs. 22.40 (Rs. twenty-two and paise forty only) per kg of the worsted woollen yarn content of the base fabric | All Customs | |
f. after Serial/Sub-serial No. 62.17 and the entries relating thereto, the following shall be inserted, namely:-
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62.171 | | All other woollen shawls (including Jamavar Shawls, and Rumals of sizes not less than 30" x 30"), manufactured from woven fabrics containing predominantly (by weight only) woollen worsted yarn of above 18 BWS counts, when CENVAT facility has been availed. | Rs. 20.75 (Rs. twenty and paise seventy-five only) per kg of woollen worsted yarn of above 18 BWS. | All Customs | |
g. after Serial/Sub-serial No. 62.18 and the entries relating thereto, the following shall be inserted, namely:-
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62.181 | | All other woollen shawls (including Jamavar Shawls, and Rumals of sizes not less than 30" x 30"), manufactured from woven fabrics containing predominantly (by weight only) woollen worsted yarn of above 18 BWS counts, if dyed, when CENVAT facility has been availed. | Rs. 20.70 (Rs. twenty and paise seventy only) per kg of woollen worsted yarn of above 18 BWS. | All Customs | |
h. after Serial/Sub-serial No. 62.19 and the entries relating thereto, the following shall be inserted, namely:-
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62.191 | | Blended Shawls (including Shawls and Rumals of sizes not less than 13" x 13") containing wool/acrylic/nylon/polyester fibre/viscose fibre with or without other natural fibres like mohair, angora, etc., when CENVAT facility has been availed. | Rs. 22.55 (Rs. twenty-two and paise fifty-five only) per kg of wool content. | All Customs | |
and, i. after Serial/Sub-serial No. 62.20 and the entries relating thereto, the following shall be inserted, namely:-
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62.201 | | Blended Shawls (including Shawls and Rumals of sixes not less than 13" x 13") containing wool/acrylic/nylon/polyester fibre/viscose fibre with or without other natural fibres like mohair, angora, etc., if dyed, when CENVAT facility has been availed. | Rs. 20.85 (Rs. twenty and paise eighty-five only) per kg of wool content | All Customs | |