CUS NTF NO. 12/2004 (NT) DATE 29/01/2004
Amendments in the duty drawback rates
G.S.R. (E). In exercise of the powers conferred by rule 3, read with rules 4, of the Customs and Central Excise Duties Drawback Rules, 1995, the Central Government, hereby makes the following amendments in the notification of the Government of India in the erstwhile Ministry of Finance and Company Affairs (Department of Revenue),
No.26/2003-CUSTOMS(N.T.), dated the 1st April, 2003, with effect from 9th February, 2004, namely:-
In the Table annexed to the said notification,-
(i) in Chapter-3, for Sub-serial Nos. 03.02 and 03.03 and the entries relating thereto in columns 2, 3, 4, and 5, the following shall respectively be substituted, namely:-
| 1. | 2. | 3. | 4. | 5. |
| 03.02 | Marine Products all sorts, packed in Aseptic Bag kept in M.S. drums, when
CENVAT facility has not been availed | Re.0.55 (Paise fifty-fiveonly) per kg. of the net content
| 0.10 | 0.45 |
| 03.03 | Marine Products all sorts packed in Aseptic Bag kept in M.S. drums, when
CENVAT facility has been availed | Re.0.10 (Paise ten only) per kg. of the net content |
All Customs.; |
(ii) in Chapter-4, for Sub-serial Nos. 04.02 and 04.04 and the entries relating thereto in columns 2, 3, 4, and 5, the
following shall respectively be substituted, namely:-
| 1. | 2. | 3. | 4. | 5. |
| 04.02 | All sorts Food/ Provision/Food products, packed in Aseptic Bag kept in M.S.
drums, when CENVAT facility has not been availed | Re.0.55 (Paise fifty-five only) per kg. of the net
content | 0.10 | 0.45 |
| 04.04 | All sorts of Food/Provision/Food products, packed in Aseptic Bag kept inM.S.
drums, when CENVAT facility has been availed | Re.0.10 (Paise ten only) per kg. of the net content
| All Customs.; |
(iii) in Chapter-7, for Sub-serial Nos. 07.02 and 07.04 and the entries relating thereto in columns 2, 3, 4, and 5, the
following shall respectively be substituted, namely:-
| 1. | 2. | 3. | 4. | 5. |
| 07.02 | Edible vegetables roots and tubes, packed in Aseptic Bag kept inM.S. drums,
when CENVAT facility has not been availed | Re.0.55 (Paise fifty-fiveonly) per kg. of the net content
| 0.10 | 0.45 |
| 07.04 | Edible vegetables roots and tubes, packed in Aseptic Bag kept inM.S. drums,
when CENVAT facility hasbeen availed | Re.0.10 (Paise ten only) per kg. of the net content |
All Customs.; |
(iv) in Chapter- 8, forSub-serial nos. 08.02 and 08.04 and the entries relating thereto in columns 2, 3, 4, and 5, the
following shall respectively be substituted, namely:-
| 1. | 2. | 3. | 4. | 5. |
| 08.02 | Edible fruits and nuts, peel of citrus fruit or melons, packed in Aseptic Bag
kept in M.S. drums, when CENVAT facility has not been availed | Re.0.55 (Paise fifty-fiveonly) per kg. of
the net content | 0.10 | 0.45 |
| 08.04 | Edible fruits and nuts, peel of citrus fruit or melons, packed in Aseptic Bag
kept in M.S. drums, when CENVAT facility has been availed | Re.0.10 (Paise ten only) per kg. of the net
content | All Customs.; |
(v) in Chapter-9, forSub-serial Nos. 09.02 and 09.04 and the entries relating thereto in columns 2, 3, 4, and 5, the
following shall respectively be substituted, namely:-
| 1. | 2. | 3. | 4. | 5. |
| 09.02 | Coffee, tea, mate and spices, all sorts, specified, packed in Aseptic Bag kept
inM.S. drums, when CENVAT facility has not been availed | Re.0.55 (Paise fifty-fiveonly) per kg. of the net
content | 0.10 | 0.45 |
| 09.04 | Coffee, tea, mate and spices, all sorts, specified, packed in Aseptic Bag kept
inM.S. drums, when CENVAT facility has been availed | Re.0.10 (Paise ten only) per kg. of the net content
| All Customs.; |
(vi) in Chapter-16, forSub-serial Nos. 16.02 and 16.04 and the entries relating thereto in columns 2, 3, 4, and 5,
the following shall be respectively substituted, namely:-
| 1. | 2. | 3. | 4. | 5. |
| 16.02 | Preparation of meat and marine products all sorts, packed in Aseptic Bag
kept inM.S. drums, when CENVAT facility has not been availed | Re.0.55 (Paise fifty-five only) per kg. of
the net content | 0.10 | 0.45 |
| 16.04 | Preparation of meat and marine products all sorts, packed in Aseptic Bag kept
inM.S. drums, when CENVAT facility has been availed | Re.0.10 (Paise ten only) per kg. of the net content
| All Customs.; |
(vii) in Chapter-17, for Sub-serial Nos. 17.02 and 17.04 and the entries relating thereto in columns 2, 3, 4, and 5,
the following shall be respectively substituted, namely:-
| 1. | 2. | 3. | 4. | 5. |
| 17.02 | Sugar and sugar confectionery, all sorts, packed in Aseptic Bag kept inM.S.
drums, when CENVAT facility has not been availed | Re.0.55 (Paise fifty-fiveonly) per kg. of the net
content | 0.10 | 0.45 |
| 17.04 | Sugar and sugar confectionery, all sorts, packed in Aseptic Bag kept inM.S.
drums, when CENVAT facility has been availed | Re.0.10 (Paise ten only) per kg. of the net content
| All Customs.; |
(viii) in Chapter-18, for Sub-serial Nos. 18.02 and 18.04 and the entries relating thereto in columns 2, 3, 4, and 5,
the following shall respectively be substituted, namely:-
| 1. | 2. | 3. | 4. | 5. |
| 18.02 | Cocoa and Cocoa preparations, packed in Aseptic Bag kept in M.S. drums,
when CENVAT facility has not been availed | Re.0.55 (Paise fifty-fiveonly) per kg. of the net content
| 0.10 | 0.45 |
| 18.04 | Cocoa and Cocoa preparations, packed in Aseptic Bag kept in M.S. drums,
when CENVAT facility has been availed | Re.0.10 (Paise ten only) per kg. of the net content |
All Customs.; |
(ix) in Chapter-19, forSub-serial Nos. 19.02 and 19.04 and the entries relating thereto in columns 2, 3, 4, and 5,
the following shall respectively be substituted, namely:-
| 1. | 2. | 3. | 4. | 5. |
| 19.02 | Preparation of cereals, flour, starch or milk pasteries products, packed in
Aseptic Bag kept inM.S. drums, when CENVAT facility has not been availed | Re.0.55 (Paise fifty-fiveonly)
per kg. of the net content | 0.10 | 0.45 |
| 19.04 | Preparation of cereals, flour, starch or milk pasteries products, packed in
Aseptic Bag kept inM.S. drums not elsewhere specified, when CENVAT facility has been availed | Re.0.10
(Paise ten only) per kg. of the net content | All Customs.; |
(x) in Chapter-20, forSub-serial Nos.20.02, 20.04, 20.06, 20.07, 20.09, 20.11, 20.13 and 20.15 and the entries
relating thereto in columns 2, 3, 4, and 5, the following shall respectively be substituted, namely:-
| 1. | 2. | 3. | 4. | 5. |
| 20.02 | Fruit pulp/fruit juice, fruit preparation, including mango/ guava juice/pulps
and their concentrates, packed in Aseptic Bag kept in M.S. drums, when CENVAT facility has not been availed
| Re.0.55 (Paise fifty-fiveonly) per kg. of the net content | 0.10 | 0.45 |
| 20.04 | Fruit pulp/fruit juice, fruit preparation, including mango/ guava juice/pulps and
their concentrates, packed in Aseptic Bag kept inM.S. drums, when CENVAT facility has been availed
| Re.0.10 (Paise ten only) per kg. of the net content | All Customs |
| 20.06 | Fruit Jams, packed in other containers, when CENVAT facility has not been
availed | Rs.1.25 (Re. one and paise twenty-fiveonly)) per kg. of the net content | 0.25
| 1.00 |
| 20.07 | Fruit Jams, packed in containers other than OTS Cans, when CENVAT facility
has been availed | Re.0.25(Paise twenty-five only) per kg. of the net content | All
Customs |
| 20.09 | Fruit products, not otherwise specified, , packed in Aseptic Bag kept inM.S.
drums, when CENVAT facility has not been availed | Re.0.55 (Paise fifty-fiveonly) per kg. of the net
content | 0.10 | 0.45 |
| 20.11 | Fruit products, not otherwise specified, packed in Aseptic Bag kept inM.S.
drums, when CENVAT facility has been availed | Re.0.10 (Paise ten only) per kg. of the net content
| All Customs |
| 20.13 | Preparation of vegetables, fruits, nuts or other parts of plants, packed in
Aseptic Bag kept in M.S. drums, when CENVAT facility has not been availed | Re.0.55 (Paise fifty-fiveonly)
per kg. of the net content | 0.10 | 0.45 |
| 20.15 | Preparation of vegetables, fruits, nuts or other parts of plants, packed in
Aseptic Bag kept in M.S. drums when CENVAT facility has been availed | Re.0.10 (Paise ten only) per kg.
of the net content | All Customs.; |
(xi) in Chapter-21, forSub-serial Nos. 21.02 and 21.04 and the entries relating thereto in columns 2, 3, 4, and 5,
the following shall respectively be substituted, namely:-
| 1. | 2. | 3. | 4. | 5. |
| 21.02 | Chutneys and condiment pastes, all sorts, and Miscellaneous Edible
preparation, all sorts, packed in Aseptic Bag kept inM.S. drums, when CENVAT facility has not been availed
| Re.0.55 (Paise fifty-fiveonly) per kg. of the net content | 0.10 | 0.45 |
| 21.04 | Chutneys and condiment pastes, all sorts, and Miscellaneous Edible
preparation, all sorts, packed in Aseptic Bag kept inM.S. drums, when CENVAT facility has been availed
| Re.0.10 (Paise ten only) per kg. of the net content | All Customs.;
|
(xii) in Chapter-28, for Sub-serial Nos. 28.01, 28.02, 28.03, 28.04, 28.05, 28.06, 28.07, 28.08, 28.09, 28.10, 28.11,
28.12, 28.13, 28.14, 28.15, 28.16, 28.17, 28.18, 28.19, 28.20, 28.21, 28.22, 28.23 and 28.24 and the entries
relating thereto in columns 2, 3, 4, and 5, the following shall respectively be substituted, namely:-
| 1. | 2. | 3. | 4. | 5. |
| 28.01 | Ortho Phosphoric Acid | Rs.1080.00 (Rs. one thousand eighty only)
per M.T. | All Customs |
| 28.02 | Hydro Fluoric Acid 70% | Rs.382.00 (Rs. three hundred eighty-two
only) per M.T. | All Customs |
| 28.03 | Phosphorus Pentasulphide | Rs.1235.00 (Rs. one thousand two
hundred thirty-five only) per M.T. | All Customs |
| 28.04 | Caustic Potash | Rs.1268.00 (Rs. one thousand two hundred
sixty-eightonly) per M.T. | All Customs |
| 28.05 | Zinc Oxide -I.P./B.P./U.S.P. Grade | Rs.10400.00 (Rs. ten thousand
four hundred only) per M.T. | All Customs |
| 28.06 | Zinc Oxide Others | Rs.8874.00 (Rs. eightthousand eight hundred
seventy-four only) per M.T. | All Customs |
| 28.07 | Lead Oxide Grey (Lead Sub-Oxide) | Rs.2700.00 (Rs. twothousand
sevenhundred only) per M.T. | All Customs |
| 28.08 | Red lead | Rs.3009.00 (Rs. three thousand nine only) per M.T.
| All Customs |
| 28.09 | Litharge | Rs.3009.00 (Rs. three thousand nine only) per M.T.
| All Customs |
| 28.10 | Mercuric Oxide (Red & Yellow) | Rs.16976.00 (Rs. sixteen thousand
nine hundred seventy-six only) per M.T. | All Customs |
| 28.11 | Mercuric Chloride | Rs.13890.00 (Rs. thirteenthousand eight hundred
ninetyonly) per M.T. | All Customs |
| 28.12 | Mercurous Chloride (Calomel) | Rs.13890.00 (Rs. thirteenthousand
eight hundred ninetyonly) per M.T. | All Customs |
| 28.13 | Copper Oxy-chloride 50% WDP | Rs.6173.00 (Rs. sixthousand
onehundred seventy-three only) per M.T. | All Customs |
| 28.14 | Mercuric Bromide | Rs.8102.00 (Rs. eight thousand onehundred two
only) per M.T. | All Customs |
| 28.15 | Mercuric Iodide | Rs.22378.00 (Rs. twenty-twothousand three
hundred seventy-eight only) per M.T. | All Customs |
| 28.16 | Nickel Sulphate | Rs.2624.00 (Rs. twothousand six hundred
twenty-four only) per M.T. | All Customs |
| 28.17 | Copper Sulphate | Rs.3087.00 (Rs. three thousand eighty-seven
only) per M.T. | All Customs |
| 28.18 | Mercuric Sulphate | Rs.11189.00 (Rs. eleven thousand onehundred
eighty-nine only) per M.T. | All Customs |
| 28.19 | Mercuric Nitrate | Rs.11189.00 (Rs. eleven thousand onehundred
eighty-nine only) per M.T. | All Customs |
| 28.20 | Potassium Carbonate | Rs.1156.00 (Rs. one thousand onehundred
fifty-six only) per M.T. | All Customs |
| 28.21 | Zinc Chrome | Rs.2855.00 (Rs. two thousand eight hundred fifty-five
only) per M.T. | All Customs |
| 28.22 | Potassium Dichromate. | Rs.571.00(Rs. five hundred
seventy-oneonly) per M.T. | All Customs |
| 28.23 | Potassium Permanganate | Rs.448.00(Rs. four hundred forty-eight
only) per M.T. | All Customs |
| 28.24 | Zinc Phosphide | Rs. 3858.00 (Rs. three thousand eight hundred
fifty-eight only) per M.T. | All Customs.; |
(xiii) in Chapter-29, for Sub-serial Nos. 29.01, 29.02, 29.03, 29.04, 29.05, 29.06, 29.07, 29.08, 29.09, 29.10,
29.11, 29.12, 29.13 and 29.14 and the entries relating thereto in columns 2, 3, 4, and 5, the following shall
respectively be substituted, namely:-
| 1. | 2. | 3. | 4. | 5. |
| 29.01 | 1,5-Dichloro Anthraquinone or 1,8-Dichloro Anthraquinone
| Rs.1242.00(Rs. one thousand two hundred forty-two only ) per M.T. | All Customs
|
| 29.02 | 3,7 Dihydroxy Anthraquinone | Rs.1104.00(Rs. one thousand
onehundred fouronly ) per M.T. | All Customs |
| 29.03 | Anthraquinone | Rs.620.00 (Rs. six hundred twenty only) per M.T.
| All Customs |
| 29.04 | Mercuric Acetate | Rs.11189.00 (Rs. eleven thousand onehundred
eighty-nine only) per M.T. | All Customs |
| 29.05 | Phenyl Mercuric Acetate | Rs.8102.00 (Rs. eight thousand
onehundred two only) per M.T. | All Customs |
| 29.06 | Alfa Naphthyl Amine | Rs.620.00 (Rs. six hundred twenty only) per
M.T. | All Customs |
| 29.07 | Anthranilic Acid | Rs.620.00 (Rs. six hundred twenty only) per M.T.
| All Customs |
| 29.08 | Chloropropamide | Rs.2238.00 (Rs. two thousand twohundred
thirty-eightonly) per M.T. | All Customs |
| 29.09 | Nicotinic Acid | Rs.12732.00 (Rs. twelve thousand seven hundred
thirty-two only) per M.T. | All Customs |
| 29.10 | Musk Amvrette Powder | Rs.12346.00 (Rs. twelve thousand three
hundred forty-sixonly) per M.T. | All Customs |
| 29.11 | Captan Tech. | Rs.4244.00 (Rs. four thousand two hundred
forty-fouronly) per M.T. | All Customs |
| 29.12 | (c) 16,17-Dimethoxy Dibenzan throne. | Rs.1242.00 (Rs. one
thousand two hundred forty-two only) per M.T. | All Customs |
| 29.13 | Captafal Tech. | Rs.3858.00 (Rs. three thousand eight hundred
fifty-eightonly) per M.T. | All Customs |
| 29.14 | Organic Dye-Intermediates | 5.4% (five point fourper cent. only) of
the f.o.b. value subject to a maximum of Rs.17.20 (Rs. seventeenand paise twenty only) per kg. |
All Customs.; |
(xiv) in Chapter-30, for Sub-serial Nos. 30.02, 30.03, 30.04, 30.05, 30.06, 30.07, 30.08, 30.09, 30.10, and 30.12
and the entries relating thereto in columns 2, 3, 4, and 5, the following shall respectively be substituted, namely:-
| 1. | 2. | 3. | 4. | 5. |
| 30.02 | Anti-Asthmatic Ephedrine Tabs. 30 mg. | Rs.9.30 (Rs. nine and
paise thirtyonly) per ten thousand tablets | All Customs |
| 30.03 | Anti-Histamine Chlorpheniramine Tabs 4 mg. | Rs.6.20 (Rs. six and
paise twenty only) per ten thousand tablets | All Customs |
| 30.04 | Cortico-Steroid Dexamethasone Tabs 0.5 mg. | Rs.22.80 (Rs.
twenty-two and paise eighty only) per ten thousand tablets | 21.80 | 1.00 |
| 30.05 | Anti-Allergic/ Anti- Inflammatory Predniso-lone Tabs 5 mg.
| Rs.17.90(Rs. seventeenand paise ninety only)per thousand tablets | 17.70 | 0.20
|
| 30.06 | Indromethacin Capsules 25 mg. | Rs.18.50 (Rs. eighteen and paise
fifty only)per thousand tablets | All Customs |
| 30.07 | Primidone Tabs 250 mg | Rs.10.70 (Rs. ten and paise seventyonly)
per thousand tablets | All Customs |
| 30.08 | Candistatin Vaginal | Rs.267.60 (Rs. twohundred sixty-sevenand
paise sixty only) per thousand boxes of fourteen tablets | 191.60 | 76.00 |
| 30.09 | Sulfabiotics Dusting Powder 10 mg. | Rs.239.20.00 (Rs. two hundred
thirty-nine and paise twenty only) per thousand boxes of fourteen tablets | 163.20 | 76.00
|
| 30.10 | Trinicort-Injection 40 mg/ML in 1 ML vial | Rs.439.00 (Rs. four
hundred thirty-nineonly) for thousandvials | All Customs |
| 30.12 | Ointments Hydro-cortisone Acetate Ointment tubes weighing 5 gms per tube
containing 1% active ingredient by weight | Rs.34.70 (Rs. thirty-four and paise seventyonly) per thousand
tubes | All Customs.; |
(xv) in Chapter-32, for Sub-serial Nos. 32.01, 32.02, 32.03, 32.04, 32.05, 32.06, 32.07, 32.08, 32.09, 32.10, 32.11,
32.12, 32.13, 32.14 and 32.15 and the entries relating thereto in columns 2, 3, 4, and 5, the following shall
respectively be substituted, namely:-
| 1. | 2. | 3. | 4. | 5. |
| 32.01 | Synthethic organic dye-stuffs, pigment dyestuffs and colour lakes not
elsewhere specified | 2.3%(two point threeper cent. only) of the f.o.b. value subject to a maximum of
Rs.12.40 (Rs. twelve and paise fortyonly) per kg. | All Customs |
| 32.02 | Optical whitening agents/ fluorescent bleaching agents | 3.1%
(three point oneper cent only) of the f.o.b. value | All Customs |
| 32.03 | Synthethic organic dye-stuffs/ pigment dyestuffs, namely, Olive OMW
| Rs.2000.00 (Rs. two thousand only) per M.T. | All Customs |
| 32.04 | Synthethic organic dye-stuffs/ pigment dyestuffs, namely, Dark Blue DO
| Rs.1380.00 (Rs. one thousand three hundred eightyonly) per M.T. | All Customs
|
| 32.05 | Synthethic organic dye-stuffs/ pigment dyestuffs, namely,Bismark Brown R
| Rs.862.00 (Rs. eight hundred sixty-two only) per M.T. | All Customs |
| 32.06 | Synthethic organic dye-stuffs/ pigment dyestuffs, namely,Blue 2 RX
| Rs.828.00 (Rs. eight hundred twenty-eight only) per M.T. | All Customs |
| 32.07 | Synthethic organic dye-stuffs/ pigment dyestuffs, namely,Blue BC
| Rs.862.00 (Rs. eight hundred sixty-two only) per M.T. | All Customs |
| 32.08 | Synthethic organic dye-stuffs/ pigment dyestuffs, namely,Blue RSN Powder
| Rs.1242.00 (Rs. one thousand two hundred forty-two only ) per M.T. | All Customs
|
| 32.09 | Synthethic organic dye-stuffs/ pigment dyestuffs, namely,Bromo
Benzanthrone | Rs.1725.00 (Rs. one thousand sevenhundred twenty-fiveonly) per M.T. |
All Customs |
| 32.10 | Synthethic organic dye-stuffs/ pigment dyestuffs, namely,Brown BR CDP
| Rs.828.00 (Rs. eight hundred twenty-eight only) per M.T. | All Customs |
| 32.11 | Synthethic organic dye-stuffs/ pigment dyestuffs, namely,Brown R
| Rs.931.00 (Rs. ninehundred thirty-one only) per M.T. | All Customs |
| 32.12 | Synthetic Enamel White | Rs.2.50 (Rs. two and paise fiftyonly) per
litre | All Customs |
| 32.13 | Synthetic enamel coloured (other than black) | Rs.1.40 (Re. one and
paise fortyonly) per litre | All Customs |
| 32.14 | Plastic emulsion paints | Rs.2.20 (Rs. two and paise twentyonly) per
litre | All Customs |
| 32.15 | Oil bound distemper | Rs.827.00 (Rs. eight hundred twenty-seven
only)per M.T. | All Customs.; |
(xvi) in Chapter -33, for Sub-serial Nos. 33.01 and 33.02 and the entries relating thereto in columns 2, 3, 4, and 5,
the following shall respectively be substituted, namely:-
| 1. | 2. | 3. | 4. | 5. |
| 33.01 | Perfumed Agarbatties | 9% (nine per cent. only) of the f.o.b. value
subject to a maximum of Rs.15.80 (Rs. fifteen and paise eightyonly) per kg. | 3.6% | 5.4%
|
| 33.02 | Others | 1.7% (onepoint seven per cent. only) of the f.o.b. value
subject to a maximum of Rs.14.00 (Rs. fourteen only) per kg. | 0.8% | 0.9%.;
|
(xvii) in Chapter -37, forSub-serial Nos. 37.01, 37.02, 37.03, 37.04, 37.05, and 37.06 and the entries relating
thereto in columns 2, 3, 4, and 5, the following shall respectively be substituted, namely:-
| 1. | 2. | 3. | 4. | 5. |
| 37.01 | Unexposed orthographic art films in jumbo form (with 1 m. and above)
| Rs.9.00 (Rs. nine only)per sq. metre | All Customs |
| 37.02 | Unexposed medical X-ray Film (Polyester Base) | Rs.18.80 (Rs.
eighteenand paise eightyonly) per sq. metre. | All Customs |
| 37.03 | Unexposed Photographic Paper (B&W) | Rs.2.50 (Rs. two and paise
fifty only)per sq. metre | All Customs |
| 37.04 | Exposed colour cine film excluding instant cine film. | Rs.4.90 (Rs.
four and paise ninety only) per sq. metre | All Customs |
| 37.05 | Exposed black and whitecine film excluding instant cine film
| Rs.26.90 (Rs. twenty-six and paise ninetyonly) per hundred linear metre | All Customs
|
| 37.06 | 35 mm magnetic sound recording film | Rs.3.10 (Rs. three and paise
ten only) per sq. metre | All Customs.; |
(xviii) in Chapter-38, forSub-serial Nos. 38.01, 38.02, and 38.03 and the entries relating thereto in columns 2, 3, 4,
and 5, the following shall respectively be substituted, namely:-
| 1. | 2. | 3. | 4. | 5. |
| 38.01 | Glyphosate 95% | Rs.6900.00 (Rs. six thousand nine hundred only)
per M.T. | All Customs |
| 38.02 | Glyphosate 62% | Rs. 3472.00 (Rs. three thousand four hundred
seventy-two only) per M.T. | All Customs |
| 38.03 | Soft Ferrite Powder | Rs.1165.00 (Rs. one thousand one hundred
sixty-fiveonly) per M.T. | All Customs.; |
(xix) in Chapter -39, for Sub-serial Nos. 39.01, 39.02, 39.03,39.04, 39.07, 39.08, 39.09, 39.10, 39.18, 39.20,
39.21, 39.22, 39.24, 39.25, 39.26 and 39.27 and the entries relating thereto in columns 2, 3, 4, and 5, the
following shall respectively be substituted, namely:-
| 1. | 2. | 3. | 4. | 5. |
| 39.01 | Articles made of Acrylic when CENVAT facility hasnot been availed
| Rs.5.80 (Rs. five and paise eightyonly) per kg | 1.70 | 4.10 |
| 39.02 | Articles made of Acrylic when CENVAT facility has been availed
| Rs.1.70 (Re. one and paise seventy only) per kg. | All Customs |
| 39.03 | Articles made of Cellulose Acetate when CENVAT facility hasnot been availed
| Rs.2.70 (Rs. two and paise seventy only) per kg. | 1.20 | 1.50 |
| 39.04 | Articles made of Cellulose Acetate when CENVAT facility hasbeen availed
| Rs.1.20 (Re.one and paise twenty only) per kg. | All Customs |
| 39.07 | Articles made of high density polyethylene when CENVAT facility hasnot been
availed | Rs.13.00 ( Rs. thirteen only) per kg. | 5.30 | 7.70 |
| 39.08 | Articles made of high density polyethylene when CENVAT facility hasbeen
availed | Rs.5.30 ( Rs. five and paise thirty only) per kg. | All Customs |
| 39.09 | Articles made of polypropylene when CENVAT facility has notbeen availed
| Rs.11.10 (Rs. elevenand paise ten only) per kg. | 2.20 | 8.90 |
| 39.10 | Articles made of polypropylene when CENVAT facility hasbeen availed
| Rs.2.20 (Rs. two and paise twenty only) per kg. | All Customs |
| 39.18 | Articles made of cellulose nitrate sheets | Rs.34.10 (Rs. thirty-four
and paise tenonly) per kg. | All Customs |
| 39.20 | Articles made of cellulose Acetate Butyrate | 39.10 (Rs. thirty-nine
and paise ten only) per kg. | All Customs |
| 39.21 | Articles made of Polyacetal | Rs.10.50 (Rs. ten and paise fifty only)
per kg. | All Customs |
| 39.22 | Articles made of Polycarbonate | Rs.15.70 (Rs. fifteen and paise
seventy only) per kg. | All Customs |
| 39.24 | Woven sacks and bags made of plastic materials other than reinforced
plastics, when CENVAT facilityhasnot been availed | Rs.10.50 (Rs. ten and paise fifty only) per kg. of net
weight of export product. | 5.70 | 4.80 |
| 39.25 | Woven sacks and bags made of plastic materials other than reinforced
plastics, when CENVAT facilityhasbeen availed | Rs.5.70 (Rs. five and paise seventy only) per kg. of export
product | All Customs |
| 39.26 | Fabric Tarpaulines and other made-up articles made of plastic materials other
than reinforced plastics, when CENVAT facilityhasnot been availed | Rs.10.50 (Rs. ten and paise fifty only)
per kg. of net weight of export product | 5.70 | 4.80 |
| 39.27 | Fabric Tarpaulines and other made-up articles made of plastic materials other
than reinforced plastics, when CENVAT facility has been availed | Rs.5.70 (Rs. five and paise seventy only)
per kg. of export product | All Customs.; |
(xx) in Chapter- 40, for Sub-serial Nos. 40.01, 40.02, 40.03, 40.04, 40.05 and 40.06 and the entries relating
thereto in columns 2, 3, 4, and 5, the following shall respectively be substituted, namely:-
| 1. | 2. | 3. | 4. | 5. |
| 40.01 | Bicycle/Cycle rickshaw tyres | Rs.7.40 (Rs. seven and paise forty
only) per pair | 0.70 | 6.70 |
| 40.02 | Bicycle/cycle rickshaw tubes (other than butyl rubber tubes) fitted with
valves | Rs.2.60 (Rs. two and paise sixty only) per pair | 0.30 | 2.30 |
| 40.03 | Bicycle/cycle rickshaw tubes made wholly from butyl rubber fitted with valves
| 10.8% (ten point eight per cent only) of the f.o.b. value subject to a maximum of Rs.2.30 (Rs. two and
paise thirty only) per pair | 6.5% | 4.3% |
| 40.04 | Articles manufactured wholly from butyl rubber,not elsewhere specified
| Rs.6.80 (Rs. sixand paise eightyonly) per kg | All Customs |
| 40.05 | Heat Resistant Rubber Tension Tape/Heat Resistant Latex Rubber Thread for
use in Ready-made Garments/ Swim wear/ Sports wear/ Under garments and made-ups only, subject to the
condition that the exporters shall give a self-declaration, duly authenticated bythe Chartered Engineer, to the
effectthat the goods have been manufactured out of duty paid imported natural rubber/latex, when CENVAT
facilityhasnot been availed | 12.7% (twelve point seven per cent only of the f.o.b. value subject to a
maximum of Rs.30.10 (Rs. thirty and paise tenonly) per kg. | 7.4% | 5.3% |
| 40.06 | Heat Resistant Rubber Tension Tape/ Heat Resistant Latex Rubber Thread for
use in Ready-made Garments/ Swim wear/ Sports wear/ Under garments and made-ups only, subject to the
condition that the exporters shall give a self-declaration, duly authenticated by the Chartered Engineer, to the
effect that the goods have been manufactured out of duty paid imported natural rubber/latex, when CENVAT
facilityhasbeen availed | 7.4% (seven point four per cent only) of the f.o.b. value subject to a maximum of
Rs.17.50 (Rs. seventeen and paise fifty only) per kg. | All Customs.; |
(xxi) in Chapter-41, forSub-serial Nos. 41.01 and 41.02 and the entries relating thereto in columns 2, 3, 4, and 5,
the following shall respectively be substituted, namely:-
| 1. | 2. | 3. | 4. | 5. |
| 41.01 | Lining Leather other than reptile skins, reptile leather, fur skins, and
hair-on-skins | 2.8% (two point eightper cent only) of the f.o.b. value subject to a maximum of Rs.2.10
(Rs. two and paise ten only) per sq. ft. | 1.2% | 1.6% |
| 41.02 | Finished Leather other than reptile skins, reptile leather, fur skins, and
hair-on-skins | 5.1% (fivepoint one per cent only) of the f.o.b. value subject to a maximum of Rs.3.40 (Rs.
three and paise fortyonly) per sq. ft. | 2.95% | 2.15%.; |
(xxii) in Chapter-42, for Sub-serial Nos. 42.01, 42.02 , 42.04, 42.05, 42.07, 42.08, 42.10, 42.11, 42.13, 42.14 ,
42.16, 42.17, 42.19, 42.20, 42.22, 42.23, 42.25, 42.26, 42.28, 42.29, 42.30, 42.31, 42.32 and 42.33 and the
entries relating thereto in columns 2, 3, 4, and 5, the following shall respectively be substituted, namely:-
| 1. | 2. | 3. | 4. | 5. |
| 42.01 | Harness of all sorts, all materials (predominantly of leather with/ without
covering of other materials, viz. plastic/ rubber, etc.), not manufactured out of duty free finished leatherimported
under Notification No.21/2002-Cus. dated the 1st March, 2002, when CENVAT facility has not been availed
| 9.7% (nine point seven per cent only) of f.o.b. subject to a maximum of Rs.90.00 (Rs. ninety only) per
piece | 1.2% | 8.5% |
| 42.02 | Harness of all sorts all materials (predominantly of leather with/
withoutcovering of other materials, viz. plastic/ rubber, etc.), not manufactured out of duty free finished leather
imported under Notification No.21/2002-Cus. dated the 1st March, 2002 when CENVAT facility has been availed
| 1.2% (one point two per cent only) of the f.o.b. value subject to a maximum of Rs.11.80 (Rs. eleven and
paise eighty only) per piece | All Customs |
| 42.04 | Saddles, not manufactured out of duty free finished leather imported under
Notification No.21/2002-Cus. dated the 1st March, 2002 when CENVAT facility has not been availed
| 9.7% (nine point seven per cent only) of f.o.b. subject to a maximum of Rs.184.00 (Rs. one hundred
eighty-fouronly) per piece | 1.2% | 8.5% |
| 42.05 | Saddles, not manufactured out of duty free finished leather imported under
Notification No.21/2002-Cus. dated the 1st March, 2002 when CENVAT facility hasbeen availed | 1.2%
(one point two per cent only) of the f.o.b. value subject to a maximum of Rs.24.00 (Rs. twenty-four only) per piece
| All Customs |
| 42.07 | All kinds of leather bags, with or without shoulder straps including those
without handle and all kinds of travel goods not manufactured out of duty free finished leather imported under
Notification No.21/2002-Cus dated the 1st March,2002 when CENVAT facility has not been availed | 6.8%
(six point eightper cent only) of the f.o.b. value subject to a maximum of Rs.200.00 (Rs. two hundred only) per
piece | 1.6% | 5.2% |
| 42.08 | All kinds of leather bags, with or without shoulder straps including those
without handle and all kinds of travel goods; not manufactured out of duty free finished leather imported under
Notification No.21/2002-Cus dated the 1st March,2002 when CENVAT facility has been availed | 1.6% (one
point sixper cent only) of the f.o.b. value subject to a maximum of Rs.47.00 (Rs. forty-seven only) per piece
| All Customs |
| 42.10 | All kinds of leather wallets/purses, cardholders, pass cases, tri- folds, cheque
book covers, etc. not manufactured out of duty free finished leather imported under Notification No.21/2002-Cus
dated the 1st March,2002 when CENVAT facility has not been availed | 6% (six per cent only) of the f.o.b.
value subject to a maximum of Rs.37.00 (Rs. thirty-seven only) per piece | 1.8% | 4.2%
|
| 42.11 | All kinds of leather wallets/purses, cardholders, pass cases, tri- folds, cheque
book covers, etc. not manufactured out of duty free finished leather imported under Notification No.21/2002-Cus
dated the 1st March,2002 when CENVAT facility has been availed | 1.8% (one point eight per cent only) of
the f.o.b. value subject to a maximum of Rs.11.00 (Rs. eleven only) per piece | All Customs
|
| 42.13 | Leather apparel, not manufactured out of duty free finished leather imported
under Notification No.21/2002-Cus dated the 1st March, 2002 when CENVAT facility has not been availed
| 7.2% (seven point two per cent only) of the f.o.b. value subject to a maximum of Rs.360.00 (Rs. three
hundred sixty only) per piece | 2.7% | 4.5% |
| 42.14 | Leather apparel, not manufactured out of duty free finished leather imported
under Notification No.21/2002-Cus dated the 1st March,2002 when CENVAT facility has been availed
| 2.7% ( two point sevenper cent only) of the f.o.b. value subject to a maximum of Rs.135.00 (Rs. one
hundred thirty-five only) per piece | All Customs |
| 42.16 | Industrial Leather Gloves with or without cotton, not manufactured out of
duty free finished leather imported under Notification No.21/2002-Cus dated the 1st March,2002 when CENVAT
facility has not been availed | 8% (eight per cent only) of the f.o.b. value subject to a maximum of
Rs.10.70 (Rs. ten and paise seventy only) per pair | 3.5% | 4.5% |
| 42.17 | Industrial Leather Gloves with or without cotton, not manufactured out of
duty free finished leather imported under Notification No.21/2002-Cus dated the 1st March,2002 when CENVAT
facility hasbeen availed | 3.5% (three point fiveper cent only) of the f.o.b. value subject to a maximum of
Rs.4.70 (Rs. four and paise seventy only) per pair | All Customs |
| 42.19 | Other Leather Gloves with or without cotton lining not manufactured out of
duty free finished leather imported under Notification No.21/2002-Cus dated the 1st March,2002 when CENVAT
facility has not been availed | 7.1% (seven point one per cent only) of the f.o.b. value subject to a
maximum of Rs.28.50 (Rs. twenty-eight and paise fifty only) per pair | 2.9% | 4.2% |
| 42.20 | Other Leather Gloves with or without cotton lining, not manufactured out of
duty free finished leather imported under Notification No.21/2002-Cus dated 1st March,2002 when CENVAT facility
hasbeen availed | 2.9% (two point nine per cent only) of the f.o.b. value subject to a maximum of
Rs.11.80 (Rs. eleven and paise eighty only) per pair | All Customs |
| 42.22 | Golf Gloves made of leather or synthetic materials or combination of leather
and synthetic materials, not manufactured out of duty free finished leather imported under Notification
No.21/2002-Cus dated the 1st March,2002, when CENVAT facility has not been availed | 7.7% (seven
point seven per cent only) of the f.o.b. value subject to a maximum of Rs.10.30 (Rs. ten and paise thirty only) per
piece | 4.2% | 3.5% |
| 42.23 | Golf Gloves made of leather or synthetic materials or combination of leather
and synthetic materials , not manufactured out of duty free finished leather imported under Notification
No.21/2002-Cus dated the 1st March,2002 when CENVAT facility hasbeen availed | 4.2% (four point
twoper cent only) of the f.o.b. value subject to a maximum of Rs.6.00 (Rs. sixonly) per piece | All Customs |
| 42.25 | All otherleather goods, excluding goods manufactured from duty free finished
leather imported under Notification No. 21/2002-Cus. dated the 1st March, 2002, not elsewhere specified in this
Chapter, when CENVAT facility has not been availed | 4.9% (four point nineper cent only) of the f.o.b.
value subject to a maximum of Rs.53.50 (Rs. fifty-three and paise fifty only) per piece | 1.9%
| 3% |
| 42.26 | All other leather goods, excluding goods manufactured from duty free finished
leather imported under Notification No. 21/2002-Cus. dated the 1st March, 2002), not elsewhere specified in this
Chapter, when CENVAT facility has been availed | 1.9% (one point nine per cent only) of the f.o.b. value
subject to a maximum of Rs.21.50 (Rs. twenty-one and paise fiftyonly) per piece | All Customs
|
| 42.28 | All kinds of leather bags, with or without shoulder straps including those
without handle and all kinds of travel goods not manufactured out of duty free finished leather imported under
Notification No.21/2002-Cus dated the 1st March,2002 but manufactured out of leather in combination with other
materials when leather is less than 60% of the visible area, when CENVAT facility has not been availed
| 3.7% (three point seven per cent only) of the f.o.b. value subject to a maximum of Rs.85.00 (Rs.
eighty-fiveonly) per piece | 1% | 2.7% |
| 42.29 | All kinds of leather bags, with or without shoulder straps including those
without handle and all kinds of travel goods; not manufactured out of duty free finished leather imported under
Notification No.21/2002-Cus dated the 1st March,2002 but manufactured out of leather in combination with other
materials when leather is less than 60% of the visible area, when CENVAT facility has been availed | 1%
(one per cent only) of the f.o.b. value subject to a maximum of Rs.25.00 (Rs. twenty-five only) per piece | All Customs |
| 42.30 | All kinds of leather wallets/purses, cardholders, pass cases, tri- folds, cheque
book covers, etc. not manufactured out of duty free finished leather imported under Notification No.21/2002-Cus
dated the 1st March,2002 but manufactured out of leather in combination with other materials when leather is less
than 60% of the visible area, when CENVAT facility has not been availed | 3.3% (three point three per
cent only) of the f.o.b. value subject to a maximum of Rs.16.00 (Rs. sixteenonly) per piece | 1%
| 2.3% |
| 42.31 | All kinds of leather wallets/purses, cardholders, pass cases, tri- folds, cheque
book covers, etc. not manufactured out of duty free finished leather imported under Notification No.21/2002-Cus
dated the 1st March,2002 but manufactured out of leather in combination with other materials when leather is less
than 60% of the visible area, when CENVAT facility has been availed | 1% (one per cent only) of the f.o.b.
value subject to a maximum of Rs.5.00 (Rs. fiveonly) per piece | All Customs |
| 42.32 | All other leather goods, excluding goods manufactured from duty free finished
leather imported under Notification No. 21/2002-Cus. dated the 1st March, 2002, not elsewhere specified in this
Chapter, but manufactured out of leather in combination with other materials when leather is less than 60% of the
visible area, when CENVAT facility has not been availed | 2.2% (two point two per cent only) of the f.o.b.
value subject to a maximum of Rs.18.50 (Rs. eighteen and paise fifty only) per piece | 1% | 1.2%
|
| 42.33 | All other leather goods, excluding goods manufactured from duty free finished
leather imported under Notification No. 21/2002-Cus. dated the 1st March, 2002), not elsewhere specified in this
Chapter, but manufactured out of leather in combination with other materials when leather is less than 60% of the
visible area, when CENVAT facility has been availed | 1% (one per cent only) of the f.o.b. value subject to
a maximum of Rs.8.50 (Rs. eight and paise fifty only) per piece | All Customs.;
|
(xxiii) in Chapter -50, forSub-serial Nos. 50.01 and 50.02 and the entries relating thereto in columns 2, 3, 4, and 5,
the following shall respectively be substituted, namely:-
| 1. | 2. | 3. | 4. | 5. |
| 50.01 | Fabrics made out of natural silk other than made of Noil silk/Noil silk yarn
| Rs.86.00 (Rs. eighty-six only) per kg. of silk content | All Customs |
| 50.02 | Fabric madeof Noil silk/Noil silk yarn | Rs.24.50 (Rs. twenty-four and
paise fiftyonly) per kg. of silk content | All Customs.; |
(xxiv) in Chapter -51, for Sub-serial Nos. 51.01, 51.02, 51.03, 51.04, 51.05, 51.06, 51.07 and 51.08 and the entries
relating thereto in columns 2, 3, 4, and 5, the following shall respectively be substituted, namely:-
| 1. | 2. | 3. | 4. | 5. |
| 51.01 | Woollen worsted yarn more than 18BWS coun - weaving quality
| Rs.4.80 (Rs. four and paise eighty only) per kg. of wool content | 4.55 | 0.25
|
| 51.02 | Woollen worsted yarn more than 18BWS-Hosiery/hand knitting quality
| Rs.3.20 (Rs. three and paise twenty only) per kg. of wool content | 2.95 | 0.25
|
| 51.03 | Undyed All Wool fabrics(other than hosiery/ Knitwear fabrics) manufactured
out of only woollen worsted yarn of more than 18 BWS counts | Rs.5.20(Rs. five and paise twenty only)
per kg. of wool content | 4.95 | 0.25 |
| 51.04 | Dyed All Wool fabrics (other than hosiery/Knitwear fabrics) manufactured out
of only woollen worsted yarn of more than 18 BWS counts | Rs.6.10 (Rs. sixand paise tenonly) per kg. of
wool content | 2.10 | 4.00 |
| 51.05 | Undyed Blended fabrics(other than hosiery/ knitwear fabrics) containing
mainly wool and viscose/ acrylic/nylon /polyester fibres/ with or without other natural fibres like Mohair, Angora,
etc. | Rs.4.80 (Rs. fourand paise eighty only) per kg. of wool content | 4.55 | 0.25
|
| 51.06 | Dyed Blended fabrics(other than hosiery/Knitwear fabrics) containing mainly
wool and viscose/ acrylic/nylon /polyester fibres/ with or without other natural fibres like Mohair, Angora, etc.
| Rs.5.70 (Rs. fiveand paise seventy only) per kg. of wool content | 2.50 | 3.20
|
| 51.07 | Undyed Blanketing cloth manufactured from yarn in which wool predominates
by weight | Rs.2.40 (Rs. two and paise forty only) per kg. of wool content | 2.30 | 0.10
|
| 51.08 | Dyed Blanketing cloth manufactured from yarn in which wool predominates by
weight | Rs.2.90 (Rs. two and paise ninety only) per kg. of wool content | 2.10 | 0.80.;
|
(xxv) in Chapter-54, forSub-serial No. 54.01and the entries relating thereto in columns 2, 3, 4, and 5, the following
shall respectively be substituted, namely:-
| 1. | 2. | 3. | 4. | 5. |
| 54.01 | PolyamideTyre Yarn | Rs.1.80 (Re. one and paise eighty only) per
kg. | All Customs.; |
(xxvi) in Chapter- 56, for Sub-serial Nos. 56.01, 56.02, 56.03 and 56.04 and the entries relating thereto in columns
2, 3, 4, and 5, the following shall respectively be substituted, namely:-
| 1. | 2. | 3. | 4. | 5. |
| 56.01 | Imitation Zari, all sorts, including thread, kasab, badla, chalak, tilia wire,
salma, sadi, wire, Kagari, Gijai, Pechak, Tike and Kallabattu | Rs.20.50 (Rs. twenty and paise fifty only) per
kg. of copper content | 10.00 | 10.50 |
| 56.02 | Polyamide Tyre Cord/Twine | Rs.1.80 (Re. one and paise eighty only)
per kg. | All Customs |
| 56.03 | Ropes, twines, yarns, tapes/strips and articles made out of ropes/twines;
made of plastic materials other than reinforced plastics, when CENVAT facility has not been availed
| Rs.10.50 (Rs. ten and paise fifty only) per kg. of net weight of export product | 5.70
| 4.80 |
| 56.04 | Ropes, twines, yarns, tapes/strips and articles made out of ropes/twines;
made out of plastic materials other than reinforced plastics, when CENVAT facility has been availed
| Rs.5.70 (Rs. five and paise seventy only) per kg. of export product | All Customs.;
|
(xxvii) in Chapter -57, forSub-serial Nos. 57.01, 57.03 and 57.04 and the entries relating thereto in columns 2, 3, 4,
and 5, the following shall respectively be substituted, namely:-
| 1. | 2. | 3. | 4. | 5. |
| 57.01 | Hand knotted/ Handmade/ Handtufted woollen floor coverings, all
sortsincluding carpets and small size hand knotted mats/carpets/chain-stitched rugs but excluding machine made
woollen tufted carpets | 7.8% (seven point eightper cent. only) of the f.o.b. value subject to a maximum
of Rs.300.00 (Rs. three hundred only) per sq. metre | 4.2% | 3.6% |
| 57.03 | Hand knotted/ Handmade/ Handtufted silk carpets, all sorts and small size
hand knotted mats/ carpets /chain-stitched rugs but excluding machine made woollen tufted carpets
| 8.2% (eight point two per cent. only) of the f.o.b. value subject to a maximum of Rs.950.00 (Rs. nine
hundred fifty only) per sq. metre | 4.2% | 4% |
| 57.04 | Hand knotted/ Handmade/ Handtufted synthetic floor coverings, all sorts and
small size hand knotted mats/carpets / chain-stitched rugs but excluding machine made tufted carpets
| 6% (six per cent. only) of the f.o.b. value subject to a maximum of Rs.200.00 (Rs. two hundred only) per
sq. metre | 3.8% | 2.2%.; |
(xxviii) in Chapter -59, forSub-serial No. 59.01 and the entries relating thereto in columns 2, 3, 4, and 5, the
following shall respectively be substituted, namely:-
| 1. | 2. | 3. | 4. | 5. |
| 59.01 | Polyamide Tyre Fabric/Warp Sheet | Rs.1.80 (Re. one and paise
eighty only) per kg. | All Customs.; |
(xxix) in Chapter -60, for the Sub-serial Nos. 60.04, 60.05, and 60.06 and the entries relating thereto in columns 2,
3, 4, and 5, the following shall respectively be substituted, namely:-
| 1. | 2. | 3. | 4. | 5. |
| 60.04 | All wool hosiery / knitted fabrics made out of woollen worsted yarn of more
than 18 BWS counts when CENVAT facility has not been availed | Rs.4.40 (Rs. four and paise forty only)
per kg. | 2.85 | 1.55 |
| 60.05 | Knitted fabrics of Acrylic yarn when CENVAT facility has not been availed
| Rs.7.10 (Rs. seven and paise ten only) per kg. | 0.90 | 6.20 |
| 60.06 | Knitted fabrics of Acrylic yarn when CENVAT facility has been availed | Re. 0.90 (Paise ninety only) per kg. | All Customs.; |
(Please refer CUS CIR NO. 09/2004 DATE 29/01/2004)