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[PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II SECTION 3, SUB-SECTION (I)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

22nd June, 2001

Notification No. 30/2001-Customs (N.T.)

In exercise of the powers conferred by rule 3, read with rule 4 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) No. 29/2001-Customs(N.T.) dated the 1st June, 2001, with effect from 7th June, 2001, namely:-

In the Table annexed to the said notification:-

(i) in Chapter 33, for Serial/Sub-serial No. 33.01, and the entries relating there to in columns 2,3, 4 and 5, the following shall be substituted, namely:-
Serial/ Sub- serial No.

Description of goods

Rate of Drawback

Allocation
Cus. C.Ex.

1.

2.

3

4.

5.

“33.01 (a) Perfumed Agarbatties 12.5%(twelve point five per cent. only) of f.o.b. value subject to a
maximum of Rs.21.00 (Rs. Twenty – one only) per kg.

 7%

5.5%

(ii) in Capter42,-
a) for Serial /Sub-serial Nos.42.05, 42.06, 42.07, 42.08, 42.09, 42.10, 42.11, 42.12, 42.13, 42.14, 42.15, 42.16, 42.17, and 42.18, for the entries relating thereto in columns 2, 3, 4 and 5, the following shall be respectively substituted, namely:-
Serial/ Sub- serial No.

Description of goods

Rate of Drawback

Allocation
Cus. C.Ex.

1.

2.

3

4.

5.

“42.05 Leather wallets,Ladies `Purses , Gents’ Purses, Leather Pouches And Toilets cases, when CENVAT facility has not been availed.  6.5% (six point five percent Only) of f.o.b. value subject to a
maximum of  Rs. 40.00 (Rs. forty only) per piece

2.3%

4.2%

42.06 Leather wallets , Ladies” purses,
Gents’Purses, Leather Pouches and Toilets cases.When
CENVAT facility has been availed
 2.3% (two point  three percent. Only) of f.o.b value subject to a
maximum of Rs.14.00 (Rs. Fourteen only ) per piece.
All Customs
42.07 Leather Bags, Rucksack Bags, Hand Bags. Ladies Bags and Pouch Bags,. When CENVAT Facility has not been availed 7.25% (seven point two five percent only) of f.o.b value subject to a maximum of Rs. 215.00 (Rs. two hundred fifteen only) per piece 2.1% 5.15
42.08 Leather Bags,Rucksack Bags, Hand Bags. Ladies Bags Pouch Bags,.When CENVAT Facility has not been availed. 2.1% (two point oneand percent only) of f.o.b. value subject to a maximum of Rs.62.00 (Rs. Sixty two only)Per piece. All Customs
42.09 Fax Cover, Com-holder, Card holders, Pen case, Spectacles case, Note book case, Cell Phone cover, Cheque Book,
Cover, Passport Holder, Pass Cases, Mirror cases, and memo Cases made of leather when CENVAT facility has not been availed.
5% (five percent only) of f.o.b. value subject to a maximum of Rs.10.00 (Rs. Five only) per piece 2.5% 2.5%
42.10 Fax Cover, Com-holder, Card holders, Pen case, Spectacles case, Note book case, Cell Phone cover, Cheque Book Cover, Passport Holder, Pass Cases, Mirror cases, and memo
Cases made of leather when CENVAT facility has been availed
2.5% (two point percent only) of f.o.b. value subject to a maximum of Rs.5.00 (Rs. five only) per piece  All Customs
42.11 Key Holder and Key case, when CENVAT facility has not been Availed.

 5%(five percent only) of f.o.b. value subject to a maximum of Rs.15.00 (Rs. fifteen only) per piece.

1.5%   3.5%
42.12 Key Holder and Key case, when CENVAT facility has been Availed. 1.5%(one point five percent only )of f.o.b. value subject to a maximum of Rs1.(Rs. five only) All Customs
42.13 Clip files, File folders Planners , Folios. Album cases. Made of only Leather, when CENVAT facility has not been availed. 5% (five percent only) of f.o.b. value subject to a maximum of Rs.25.00 (Rs. twenty five only) per piece.  All Customs
42.14 Clip files, File folders Planners , Folios. Album cases. Made of Leather, when CENVAT facility value 1.5% (one point five percent only) of f.o.b subject to a has been availed. maximum of Rs.7.50(Rs. seven and paise fifty only) per piece.   All Customs
42.15 Leather apparel, when CENVATfacility has not been availed  8% (eight percent only) of f.o.b. value subject to a maximum of Rs.400.00 (Rs four hundred only) per piece. 3.5% 4.5%
42.16  Leather apparel, when CENVATfacility has been availed. 3.5%(three point five percent only) of f.o.b. value subject to a
maximum of Rs.175.00 (Rs. one hundred and seventy five only) per piece.
All Customs
42.17 Industrial Leather gloves with or without cotton lining, when CENVAT facility has not been availed.  9% (nine percent only) of f.o.b. value subject to a maximum of Rs.12.00 (Rs. twelve only) per pair .  4.5%

 4.5%

 

42.18 Industrial Leather gloves with or without cotton lining, when CENVAT facility has been availed.  4.5% (four point five percent only ) of f.o.b. value subject to a maximum ofRs.6.00 (Rs six only) per pair All Customs
(a) for Serial/Sub-serial Nos. 42.21 and 42.22 and the entries relating thereto in columns 2,3,4 and 5, the following shall be respectively.
Serial/ Sub- serial No.

Description of goods

Rate of Drawback

Allocation
Cus. C.Ex.

1.

2.

3

4.

5.

42.21 Leather Belts, when CENVAT facility has not been availed. 5% ( five percent   only) of f.o.b. value subject to a maximum of Rs.18.00(Rs. eighteen only) per piece. 1.5% 3.5%
42.22 Leather Belts, when CENVAT facility has been availed  1.5% (one point five percent only) of f.o.b. value subject to a maximum of Rs. 5.50(Rs. five and paise fifty only) per piece. All Customs
(c)

after Serial/Sub-serial No. 42.22 and the entries relating thereto, in columns 2,3,4, and 5, the following shall be inserted, namely:-

Serial/ Sub- serial No.

Description of goods

Rate of Drawback

Allocation
Cus. C.Ex.

1.

2.

3

4.

5.

42.23 All Leather goods, including travel goods (not manufactured out of reptile skin/reptile leather fur skin and hair-on-skins and also excluding goods manufactured from duty free finished leather imported under Notification No.17/2001-Cus., Dated 1.3.2001).not else where Specified in this Chapter. When CENVAT facility has not been availed. 5.5% (five point five percent only) of f.o.b. value subject to a maximum of Rs. 60.00 (Rs. sixty only) per piece. 2.5% 3%
 42.24 All Leather goods, including travel goods (not manufactured out of reptile skin/reptile leather fur skin and hair-on-skins and also excluding goods manufactured  from duty free finished leather imported under Notification No.17/2001-Cus Dated 1.3.2001). not elsewhere
Specified in this Chapter. When CENVAT facility has been availed.
2.5% (two point five percent only ) of f.o.b. value subject to a maximum of Rs.28.00 (Rs. twenty eight only) per piece  All Customs
(iii) in Chapter 52, for Serial/Sub-serial No. 52.05, and the entries relating thereto in columns 2,3,4 and 5, the following shall be substituted, namely:-
Serial/ Sub- serial No.

Description of goods

Rate of Drawback

Allocation
Cus. C.Ex.

1.

2.

3

4.

5.

52.05  B. Cotton coloured fabrics with or without Art silk and embellishment/embroidery of about 8 (eight) yards in length , commonly known as Real Madras Hand -kerchief, when CENVAT facility has not been availed.  5% (five percent only) of the f.o.b. value subject to a maximum of Rs. 16.00 (Rs. sixteen only) per kg. All Central Excise
(iv) in Chapter 61:-
(a) for Serial/Sub-serial Nos. 61.01, 61.02, 61.03, 61.04 and 61.05, and the entries relating thereto in columns 2,3,4 and 5, the following shall be respectively substituted, namely:-
Serial/ Sub- serial No.

Description of goods

Rate of Drawback

Allocation
Cus. C.Ex.

1.

2.

3

4.

5.

61.01 Knitted shirt/blouse/T- shirt / tops all sorts 2.5% (twelve point five percent only) of f.o.b. value subject to a maximum of Rs.40.00 (Rs. Forty Only) per piece. 1 5%  7.5%
61.02 Knitted Trouser / Pants all sorts 12.5% (twelve point five percent only) of f.o.b. value subject to a maximum of Rs.30.00 (Rs. thirty Only) per piece  5% 7.5%
61.03 Knitted cotton/ sweaters / cardigans /pullover , all sorts 12.5% (twelve point five percent only) of  f.o.b. value subject to a maximum of  Rs.55.00 (Rs. fifty only) per piece.   5% 7.5%
61.04 Ladies/Gents knitted dresses , all sorts including pyjama suits, night gowns.  13% (thirteen per cent only) of f.o.b.  value subject to a maximum of Rs.50.00 (Rs. fifty only) per piece. 5.5%  7.5%
61.05  All other knitwears and articles of hosiery made of  cotton / polyester/cellulosic value yarn or knitted fabric. 12% (twelve percent only) of f.o.b. subject to a maximum of Rs.35.00 (Rs. thirty five only) per piece. 4.5% 7.5%
(b) Serial/Sub-serial No.61.06 and the entries relating thereto shall be omitted.
(v) in Chapter 62-
(iv) for Serial/Sub-serial Nos. 62.01, 62.02, 62.03, 62.04, 62.05, and 62.06,62.07, 62.08, 62.09, 62.10, 62.11 and 62.12 and the entries relating thereto in columns 2,3, 4 and 5, the following shall be respectively substituted, namely:-
Serial/ Sub- serial No.

Description of goods

Rate of Drawback

Allocation
Cus. C.Ex.

1.

2.

3

4.

5.

62.02 Woven shirts/blouse / tops, all sorts when CENVAT facility has not been availed. 14.5% (fourteen point five per cent only) of f.o.b. value subject to a maximum of Rs. 50.00 fifty only) per piece. 5.5%    9%
62.02 Woven shirts/ blouse/ tops, all sorts when CENVAT facility has been availed.  5.5%(five point five percent only) of f.o.b. value subject to a maximum of Rs.20.00 (Rs. twenty only) per piece. All Customs
62.03 Woven Trousers/ Pants, all sorts when CENVAT facility not been availed 14.5% (fourteen point five per cent only) of f.o.b. value subject  to a maximum of Rs. 60.00(Rs. sixty Only) per piece  5.5%  9%
62.04  Woven Toursers/ Pants, all sorts when CENVAT facility has been availed 5.5% (five point five per cent only) of f.o.b. value subject to a maximum of Rs.25.00 (Rs. twenty five only) per piece All Customs
62.05  Woven jacket, all sorts , including anoraks and parkas when CENVAT facility has not been availed 14.5% (fourteen point five percent only) of  f.o.b. value subject to a maximum of Rs. 65.00  (Rs. sixty five only) per piece  5.5% 9%
62.06 Woven jackets, all sorts including anoraks and parkas when CENVAT facility has been availed  5.5% (five point five  per cent only) of f.o.b. value subject to a maximum of Rs.25.00(Rs. twenty five only) per piece. All Customs
62.07 Ladies/Gents woven dresses all sorts, including pyjama suits, night gowns, when CENVAT facility has not been availed. 14.5%(fourteen point five per cent only) of f.o.b. value subject to a maximum of Rs. 65.00(Rs. sixty five Only) per piece. 5.5% 9%
62.08 Ladies/Gents woven dresses sorts, including pyjama suits ,night gowns, when CENVAT facility has been availed. all 5.5%(five point five per cent only ) of f.o.b. value subject to a maximum of Rs. 25.00(Rs. twenty five Only) per piece  All Customs
62.09 All other woven garments made of cotton/ polyester/ cellulosie yarn/fabric when CENVAT facility has not been availed 13.5% (thirteen point five percent only) of f.o.b. value subject  to a maximum of Rs.40.00 (Rs. forty only) per piece 4.5% 9%
62.10 All other woven garments made of cotton /polyster / cellulosie yarn/fabric when CENVAT facility has been availed  4.5% (four point  five percent only) of f.o.b. value subject to a maximum of Rs.15.00 (Rs. fifteen only) per piece  All Customs
62.11 Ladies/Girls brassiers, when CENVAT facility has not been availed 12%(twelve per cent only) of f.o.b. value subject to a maximum of Rs. 6.00(Rs. six only) per piece  3%   9%
62.12 Ladies/Girls brassiers, when CENVAT facility has beenavailed 3%(three per cent only) of f.o.b. value subject to a maximum of Rs. 1.50(Rs. one and paise fifty only) per piece 3% 9%
(b) Serial/Sub-serial Nos. 62.13,62.14,62.15,62.16,62.17,62.18,62.19,62.20,62.21 and 62.22 and the entries relating theretoshall be omitted:
(vi)  in Chapter 64
(a) for Serial/Sub-serial No. 64.01,64.02,64.03, 64.04, 64.05, 64.06, 64.07, 64.08, 64.09, 64.10, 64.11 and 64.12 and the entires relating thereto in columns 2,3,4 and 5 the following shall be substituted, namely:-
Serial/ Sub- serial No.

Description of goods

Rate of Drawback

Allocation
Cus. C.Ex.

1.

2.

3

4.

5.

64.01 All kinds of Leather Boots (excluding those manufactured from duty free finished leather imported under Notification No. 17/2001-Cus dated 1.3.2001) when CENVAT facility has not been availed 11% (eleven per cent only) of f.o.b. value subject to a maximum Rs.85.00(Rs. eighty  five only) per pair    5% 6%
64.02  All kinds of Leather Boots excluding those manufactured only from duty free finished leather imported under Notification No.17/2001-Cus dated 1.3.2001) when CENVAT facility has been availed 5% (five per cent only) of f.o.b. value  subject to a maximum Rs.40.00 (Rs. forty only) per pair All Customs
64.03 All kinds of Leather Boots manufactured from duty ree finished leather   imported under Notification No.17/2001-Cus dated 1.3.2001) when CENVAT facility has
not been availed
 6.3% (six point three ( per cent only) of f.o.b. value subject to a maximum Rs.50.00 Rs. fifty only) per pair All Central Excise
64.04 All kinds of Leather half Boots (excluding those manufactured from duty free finished leather imported under Notification No17/2001-Cus dated 1.3.2001) when CENVAT facility has not been availed 11% (eleven per cent only) of f.o.b. value  subject to a maximum Rs.85.00(Rs. eighty five only) per pair 5% 6%
64.05 All kinds of Leather half Boots (excluding those manufactured from duty free finished leather imported under Notification No. Rs.40.0017/2001-Cus dated 1.3.2001) when CENVAT facility has
been availed
 5% (five per cent only) of f.o.b. value subject to a maximum Rs. forty only) per pair All Customs
64.06 All kinds of Leather half Boots manufactured from duty free finished leather imported under Notification No.17/2001 7/2001-Cus dated 1.3.2001) when CENVAT facility has
not been availed
6.3% (six point three   per cent only) of f.o.b. value subject to a maximum Rs.50.00Rs. fifty only) per pair All Central Excise
64.07  All kinds of Leather Gents Shoes (excluding   those manufactured from duty free finished leather imported under Notification No17/2001-Cus dated 1.3.2001 ) when CENVAT facility has not been availed 11% (eleven per cent only) of f.o.b. value subject to a maximumRs.80.00 (Rs. eighty only) per pair 5%    6%
64.08 All kinds of Leather Gents Shoes (excluding those manufactured from duty free finished leather imported under Notification No17/2001-Cus dated 1.3.2001)when CENVAT facility has
been availed
5% (five per cent   only) of f.o.b. value subject to a maximum Rs.36.00(Rs. thirty six  only) per pair  All Customs
64.09 All kinds of Leather Gents Shoe All Central Excise manufactured from duty free finished leather imported under Notification No.17/200-Cus dated 1.3.2001)when CENVAT facility has not been availed  6.3% (six point three per cent only) of f.o.b. value subject to a  maximum Rs.46.00  (Rs. fourty six only) per pair
64.10 All kinds of Leather Ladies Shoes( excluding those manufactured from duty free finished leather imported under Notification No.7/2001-Cus dated 1.3.2001) when CENVAT facility has not been availed 11% (eleven per cent only) of f.o.b. value subject to a maximum  Rs.75.00 (Rs. seventy  five only) per pair  5%  6%
64.11  All kinds of Leather Ladies Shoes (excluding those manufactured from duty free finished leather imported under Notification No.17/2001-Cus dated 1.3.2001)when CENVAT facility has
been availed
 5% (five per cent only) of f.o.b. value subject to a maximum only) Rs.34.00(Rs. thirty four only) per pair All Customs
64.12 All kinds of Leather Ladies Shoes manufactured from duty free finished leather imported under Notification No.17/2001Cus dated 1.3.2001 when CENVAT facility has not been availed  6.3% (six point three per cent only) of f.o.b. value subject to a maximum Rs.43.00 (Rs. fourty three only) per pair  All Central Excise
(b) after Serial / Sub-serial No. 64.18 and the entires relating thereto in columns 2,3,4 and 5 the following shall be inserted, namely:-
Serial/ Sub- serial No.

Description of goods

Rate of Drawback

Allocation
Cus. C.Ex.

1.

2.

3

4.

5.

64.181 All kinds of Children’s Leather shoes/ chappals /sandals (not manufactured out of  duty free finished leather imported under Notification No. 17/2001-Cus Dated the 1.03.2001) when CENVAT facility has not been Availed  6% (six per cent only) of f.o.b. value subject to a maximum of Rs. 20.00 (Rs. twenty only) per pair  2.3% 3.7%
64.182 All kinds of Children’s Leather shoes/ chappals/sandals (not manufactured out of duty free finished leather imported under Notification No. 17/2001-Cus Dated the 1.03.2001) when CENVAT facility has been Availed

2.3 (two point three percent only) of f.o.b. value subject to a maximum of Rs. 8.00 (Rs. eight only per pair

 All Customs
64.183 All kinds of Children’s Leather shoes/ chappals /sandals( manufactured out of duty free finished leather imported under Notification No. 17/2001-CusDated the 1.03.2001) when
CENVAT facility has not been Availed
3.8 (three point eight ( per cent only) of f.o.b. value subject to a maximum of Rs. 13.00 (Rs. thirteen only) per pair  All Central Excise
(c) after Serial/Sub-serial No. 64.35 and the entires relating thereto in columns 2,3,4 and 5 the following shall be inserted namely:-
Serial/ Sub- serial No.

Description of goods

Rate of Drawback

Allocation
Cus. C.Ex.

1.

2.

3

4.

5.

64.351 All kinds of Children’s Leather shoes/chappals/sandals uppers. (manufactured out of duty free finished leather imported under Notification No. 17/2001-Cus Dated the 1.03.2001) when CENVAT facility has not been Availed 5% (five percent only) of f.o.b. value subject to a maximum of Rs. 10.00 (Rs. ten only) per pair 1.4%  3.6%
64.352 All kinds of Children’s Leather shoes/ chappals/sandals uppers. (manufactured out of duty free finished leather imported under Notification No. 17/2001-Cus Dated the 1.03.2001) when CENVAT facility has been Availed 1.4% (one point four percent only) of f.o.b. value subject to a maximum of maximum of Rs. 3.00 Rs. three only) per pair All Customs
64.353  All kinds of Childern’s Leather shoes/ chappals/sandals uppers (manufactured out of duty free finished leather imported under Notification No. 17/2001-Cus dated the 01.03.2001) when CENVAT facility has not been availed. 2.9% (two point nine per cent only) of f.o.b.value subject to a  maximum of Rs. 6.00 (Rs. six only) per pair

 All Central Excise

 

(viii) in Chapter 73 , for Serial/Sub-serial No. 73.27, and the entries relating thereto in columns 2,3,4, and 5 the following shall be respectively substituted namely:-
Serial/
Sub- serial No.

Description of goods

Rate of Drawback

Allocation
Cus. C.Ex.

1.

2.

3

4.

5.

73.27 Handicrafts/Artware of Iron Rs. 4.50 (Rs. four and paise fifty only) per kg. All Customs

 

(viii) in Chapter 74.
(a) for Serial/Sub-serial No. 74.18 an 74.19, for the entries relating thereto in columns 2,3,4 and 5 the following shall be respectively substituted namely

 

Serial/
Sub- serial No.

Description of goods

Rate of Drawback

Allocation
Cus. C.Ex.

1.

2.

3

4.

5.

74.18 Brass Builder Hardware, when CENVAT facility has not been availed 21% (twenty one per cent only) of the f.o.b  value subject to a
Maximum of Rs. 42.00 (Rs. forty two only) per kg.
14%   7%
74.19 Brass Builder Hardware, when CENVAT facility has been availed 14% (fourteen per cencent only) of the f.o.b value subject to a. Maximum of Rs. 28.00 (Rs. twenty eight only) per kg All Customs

 

(b) For Serial/Sub-serial Nos. 74.22 and 74.23, for the entries relating thereto in columns 2,3,4 and 5 the following shall be respectively substituted, namely:-

 

Serial/
Sub- serial No.

Description of goods

Rate of Drawback

Allocation
Cus. C.Ex.

1.

2.

3

4.

5.

74.22 Handicrafts/Artware of Barss and Electroplated Nickel Silver (EPNS) Wares, when CENVAT facility has not been availed 21%(twenty one percent only) of the f.o.b. value subject to a maximum of Rs. 42.00 (Rs. forty two only) per kg 14%    7%
74.23 Handicrafts/Artware of Barss and Wares, when CENVAT facility
has been availed
14%(fourteen per cent only) Electroplated Nickel Silver(EPNS) of the f.o.b. value subject to a maximum of Rs. 28.00 (Rs.twenty eight only) per kg.   All Customs
Sd./-
(N.K. SINHA)
Under Secretary to the Government of India

F.No

609/80/2001-DBK

Note :

The principal notification was published in the Gazette of India vide G.S.R. 409 (E), dated the 1st June, 2001

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