NOTIFICATION NO 175/2009-Customs (N.T.)

Dated : November 27, 2009

In exercise of the powers conferred by sub-section (2) of section 75 of the Customs Act, 1962 (52 of 1962), sub-section (2) of section 37 of the Central Excise Act, 1944 (1 of 1944), and section 93A and sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994), and in pursuance of rules 3 and 4 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 29 th August, 2008, namely:-

In the said notification, –

(a) under the heading ‘Notes and Conditions’, after serial number (19), the following shall be inserted, namely, –

“(20) The drawback rates prescribed in the said Schedule against tariff items 711301 and 711302 shall apply only to goods exported by airfreight, post parcel or authorised courier through the Custom Houses as specified in para 4A.12 of the Hand Book of Procedures (Vol. I), 2009-14 published vide Public Notice No.1/2009-14 dated 27 th August, 2009 of the Government of India in the Ministry of Commerce and Industry, after examination by the Customs Appraiser/Superintendent (Jewellery Expert) to ascertain the quality of gold/silver and the quantity of net content of gold/silver in the gold/silver jewellery. The Free on Board (FOB) value of any consignment through authorised courier shall not exceed rupees twenty lakhs.

(21) The drawback rates prescribed in the said Schedule against tariff items 711301 and 711302 shall not be applicable to goods manufactured or exported in discharge of export obligation against any scheme of the relevant Export and Import Policy or the Foreign Trade Policy of the Government of India which provides for duty free import/replenishment/procurement from local sources of gold/silver.”

(b) in the Schedule, –

(i) in Chapter 64, for the tariff item 640311 and the entries relating thereto, the following tariff items and the entries shall be substituted, namely:-

“640311 Leather safety footwear with protective metal toe-cap pair 10.5% 175 2% 33
640399 Others 1% 1%”

(ii) in Chapter 70, after tariff item 70139990  and the entries relating thereto, the following tariff item and the entries shall be inserted, namely:-

“70139991 Jars, Perfume Bottles, Candle Plate/Coasters, Votive, Lotion Bottle/Soap Dish, Ornamental Spheres/Stars/Bells Kg. 9.4% 43 Nil”

(iii)        in Chapter 71, for tariff item 7113 and the entries relating thereto, the following tariff items and the entries shall be substituted, namely:-

“7113 Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal
711301 Articles of jewellery and parts thereof, made of gold Gms. Rs.20.60 per gram of net gold content (.995 or more purity) in the jewellery Rs.20.60 per gram of net gold content (.995 or more purity) in the jewellery
711302 Articles of jewellery and parts thereof, made of silver Kg. Rs. 1,030/= per kg of net silver content (.999 purity) in the jewellery Rs.1,030/= per Kg of net silver content (.999 purity) in the jewellery
711399 Others Nil Nil”

(iv)        in Chapter 83, for the tariff item 830603 and the entries relating thereto, the following tariff items and the entries shall be substituted, namely,-

“830603 of iron and steel Kg. 12.5% 20.2 1% 1.6
830604 of aluminium Kg. 9.1% 37.2 1% 4
830699 Others Kg. 9% 9 1% 1”

(v) in Chapter 94, after tariff item 940505  and the entries relating thereto, the following tariff item and the entries shall be inserted, namely:-

“940506 Lanterns/Lamps predominantly of glass Kg 9.4% 43 Nil”

(vi) in Chapter 95, after tariff item 95069962 and the entries relating thereto, the following tariff item and the entries shall be inserted, namely:-

“95069963 Rounder’s bat, Wooden piece 11% 44 11% 44”

F. No. 609/67/2009-DBK

(RAJESH KUMAR AGARWAL)
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 and was last amended by notification No.2/2009-Cus (N.T.) dated 2 nd January, 2009, vide number G.S.R. 8 (E) dated 2 nd January, 2009.

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