Cus Ntf No.80/2002 (NT) Date 10/12/2002
Revision of All Industry Rates of Drawback in respect of a fewentries of the
Drawback Table 2002-2003
G.S.R. 812 (E): 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), 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 erstwhile
Ministry of Finance (Department of Revenue), number
33/2002-Customs(N.T.), dated the 29th May, 2002, namely:-
In the said notification,-
(a) in the General Note No.2, for clause (e), the following clause shall be
substituted, namely:-
“(e) manufactured or exported by availing the rebate of duty paid on
materials used in the manufacture or processing of such commodity or product
in terms of rule 18 of the Central Excise Rules, 2002”;
(b) in the Table,-
(i) in Chapter 52,
(a) for the entry in column 2 occurring against Serial/Sub-serial No.52.01,
the following entry shall be substituted, namely:-
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2. |
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| “Dyed/ coloured Handloom fabrics including processed
handloom fabrics (excluding lungies)”; |
(b) for the entry in column 2 occurring against Serial/Sub-serial No.52.02,
the following entry shall be substituted, namely:-
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2. |
|---|
|
“Cotton Grey Fabrics (including handlooms and cotton embroidered fabrics), when
CENVAT facility has not been availed”; |
(ii) in Chapter 57,
(a) for the entry in column 3 occurring against Serial/Sub-serial No.57.01,
the following entry shall be substituted, namely:-
|
3. |
|---|
|
“9.5% (nine point five per cent. only) of the f.o.b. value subject to a maximum
of Rs.300.00 (Rs. three hundred only) per sq. metre”; |
(b) for the entry in column 2 occurring against Serial/Sub-serial No.57.02,
the following entry shall be substituted, namely:-
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2. |
|---|
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“Cotton Durries / Cotton Rugs (including Chindi Durries)/ Cotton Chenille Rag Rug
Durries/ Printed Durries/ Druggets where Cotton predominates by
weight”; |
(iii) in Chapter 62, after Serial/Sub-Serial No.62.15 and the entries relating
thereto in columns 2, 3, 4 and 5, the following shall respectively be inserted ,
namely:-
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1. | 2. | 3. | 4. | 5. |
|---|
| “62.151 | Woollen Garments/ Garments made out of
wool worsted blended fabrics with wool content not less than 35%, namely,
suits, blazers, trousers, and jackets, excluding those made from shoddy
fabric/yarn, when CENVAT facility has been availed. | 2.8% (two point eight
per cent only) of f.o.b. value. | All Customs”;
|
(iv) in Chapter 63, for the entry in column 2 occurring against
Serial/Sub-Serial No.63.08, the following entry shall be substituted,
namely:-
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2. |
|---|
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“All other undyed /unprocessed /grey made ups including Tassels and throws,
made of cotton (including handlooms), when CENVAT facility has not been
availed”; |
(v) in Chapter 64, in Serial/Sub-Serial Nos.64.06, 64.07, 64.08 and 64.09,
for the entry in columns 3 occurring against each of them, the following
entries shall respectively be substituted, namely:-
|
1. | 3. |
|---|
| “64.06 | 10% (ten per cent. only) of f.o.b. value
subject to a maximum of Rs. 42.00 (Rs. forty-two only) per pair. |
| 64.07 | 4% (four per cent only) of f.o.b. value
subject to a maximum of Rs.17.00 (Rs. seventeen only) per pair. |
| 64.08 | 6%( six per cent. only) of f.o.b. value
subject to a maximum of Rs.25.00 (Rs. twenty-five only) per pair |
| 64.09 | 2.2%( two point two per cent. only) of
f.o.b. value subject to a maximum of Rs.9.00 (Rs. nine only) per
pair”; |
(vi) in Chapter 73, for Serial/Sub-serial Nos. 73.29 and 73.30, and the
entries relating thereto in columns 2, 3, 4 and 5, the following shall respectively
be substituted, namely:-
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1. | 2. | 3. | 4. | 5. |
|---|
| “73.29 | Non-alloy/ Carbon Steel Forgings (rough)/
unmachined/ semi-finished/ machined/ identifiable ready-to-use machined parts/
components, manufactured through forging process, when CENVAT facility has
not been availed. | Rs.19.00 (Rs. nineteen only) per kg. of steel
content. | 12.00 | 7.00 |
| 73.30 | Alloy Steel Forgings (rough) /
unmachined/semi-finished/ machined/ identifiable ready-to-use machined parts/
components, manufactured through forging process, when CENVAT facility has
not been availed. | Rs.30.00 (Rupees thirty only) per kg. of steel
content. | 19.50 | 10.50”; |
(vii) in Chapter 96,-
(a) for Serial/Sub-serial No.96.03, and the entries relating thereto in
columns 2, 3, 4 and 5, the following shall be substituted, namely:-
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1. | 2. | 3. | 4. | 5. |
|---|
| “96.03 | Fountain pens, ball point pens, fibre tip pens,
colour pens, highlighter pens, sketch pens, roller ball pens, gel pens and marker
pens, all sorts, (including gift sets with or without box). | 16% (sixteen
per cent only) of the f.o.b. value subject to a maximum of Rs.6.00 (Rs. six only)
per piece | 12.5% | 3.5% |
| 96.031 | Mechanical Pencils. | 9.5% (nine
point five per cent only) of the f.o.b. value subject to a maximum of Re.1.00
(Re. one only) per piece | 9% | 0.5%”; |
(b) after Serial/Sub-serial No.96.06, and the entries relating thereto in columns
2, 3, 4 and 5, the following shall respectively be inserted, namely:-
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1. | 2. | 3. | 4. | 5. |
|---|
| “96.07 | Hot Water Bottle made out of rubber
including natural rubber, when CENVAT facility has been availed. |
Rs.5.50 (Rs. five and paise fifty only) per piece. | All Customs
”. |
Sd.
(Alok Jha)
Under Secretary to the Government of India
F.No.609/99/2002-DBK
Note: The principal notification was published in the Gazette of India vide
G.S.R.392(E), dated the 29th May, 2002.
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