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

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

29th January, 2004.

Notification No. 12/2004-Customs (N.T.) 

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-five   only)  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 in   M.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 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
07.04 Edible  vegetables roots and tubes, 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.”;

(iv)  in Chapter- 8, for   Sub-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-five   only)  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, for   Sub-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 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
09.04 Coffee, tea, mate and  spices, all sorts, specified , 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.”;

(vi) in Chapter-16, for   Sub-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 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
16.04 Preparation of meat  and 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.”;

(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 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
17.04 Sugar and sugar  confectionery, 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.”;

(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-five   only)  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, for   Sub-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 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
19.04 Preparation of  cereals, flour, starch or  milk pasteries  products, packed in Aseptic Bag kept in                                 M.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, for   Sub-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-five   only)  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 in   M.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-five   only))  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 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
20.11  Fruit  products, not  otherwise specified, 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
 

 

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-five   only)  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, for   Sub-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 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
21.04 Chutneys and  condiment  pastes, all sorts, and  Miscellaneous  Edible  preparation, 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.”;

(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-eight   only) 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. eight   thousand eight  hundred seventy-four only) per  M.T. All Customs
28.07 Lead Oxide Grey (Lead Sub-Oxide) Rs.2700.00 (Rs. two   thousand seven   hundred 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. thirteen      thousand  eight  hundred ninety   only) per  M.T.

 

All Customs
28.12 Mercurous Chloride (Calomel) Rs.13890.00 (Rs. thirteen      thousand  eight  hundred ninety   only) per  M.T.

 

All Customs
28.13 Copper Oxy-chloride 50% WDP Rs.6173.00 (Rs. six      thousand  one   hundred seventy-three    only) per  M.T.

 

All Customs
28.14 Mercuric Bromide Rs.8102.00 (Rs. eight       thousand  one   hundred two    only) per  M.T.

 

All Customs
28.15 Mercuric Iodide Rs.22378.00 (Rs. twenty-two      thousand  three    hundred seventy-eight     only) per  M.T.

 

All Customs
28.16 Nickel Sulphate Rs.2624.00 (Rs. two      thousand  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  one   hundred eighty-nine only) per  M.T.

 

All Customs
28.19 Mercuric Nitrate Rs.11189.00 (Rs. eleven       thousand  one   hundred eighty-nine only) per  M.T.

 

All Customs
28.20 Potassium Carbonate Rs.1156.00 (Rs. one        thousand  one   hundred 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-one   only) 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 one   hundred four   only ) 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  one   hundred eighty-nine only) per  M.T. All Customs
29.05 Phenyl Mercuric Acetate Rs.8102.00 (Rs. eight        thousand  one   hundred 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  two   hundred thirty-eight   only) 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-six   only) per  M.T. All Customs
29.11 Captan Tech. Rs.4244.00 (Rs. four        thousand  two    hundred forty-four   only) 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-eight   only) per  M.T.

 

All Customs
29.14 Organic Dye-Intermediates 5.4% (five point  four   per  cent. only) of  the  f.o.b. value  subject to a  maximum of  Rs.17.20 (Rs. seventeen   and  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  thirty   only) 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. seventeen   and  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 seventy   only)  per thousand tablets All Customs
30.08 Candistatin Vaginal Rs.267.60 (Rs. two   hundred sixty-seven   and  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-nine   only) for thousand   vials 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  seventy   only) 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  three   per cent. only) of  the f.o.b. value subject to a maximum of  Rs.12.40 (Rs. twelve and paise  forty   only) per  kg. All Customs
32.02

 

Optical whitening  agents/ fluorescent  bleaching  agents 3.1% (three point  one   per  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 eighty   only) 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  seven   hundred twenty-five   only) 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. nine   hundred  thirty-one    only) per  M.T.

 

All Customs
32.12 Synthetic Enamel White

 

Rs.2.50 (Rs. two  and paise  fifty   only) per litre All Customs
32.13 Synthetic enamel coloured

(other than black)

Rs.1.40 (Re. one  and  paise  forty   only) per litre All Customs
32.14 Plastic emulsion paints

 

Rs.2.20 (Rs. two  and paise  twenty   only) 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  eighty   only) per kg. 3.6%             5.4%
33.02  Others 1.7% (one   point  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, for   Sub-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. eighteen   and  paise eighty   only)     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  white   cine  film excluding  instant  cine         film Rs.26.90 (Rs. twenty-six    and  paise ninety   only)    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, for   Sub-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-five   only) 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  has   not  been availed Rs.5.80 (Rs. five  and  paise eighty   only)    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  has   not  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  has   been 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  has   not  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  has   been availed Rs.5.30 ( Rs. five  and  paise  thirty    only)    per kg. All Customs
39.09 Articles  made of    polypropylene when CENVAT facility  has not   been availed Rs.11.10 (Rs. eleven   and  paise  ten  only) per kg. 2.20                8.90
39.10 Articles  made of    polypropylene when CENVAT facility  has   been 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  ten   only) 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, w hen 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
 

 

39.25 Woven sacks  and  bags  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
39.26 Fabric  Tarpaulines and  other  made-up articles  made of  plastic  materials other than  reinforced plastics, wh en 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
39.27 Fabric  Tarpaulines and  other  made-up articles  made of  plastic  materials other than  reinforced plastics, wh en 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. six   and  paise  eighty   only)  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 by   the  Chartered  Engineer,  to the  effect   that  the  goods  have been manufactured  out of  duty  paid  imported  natural rubber/latex, when CENVAT facility      has   not  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  ten   only) 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 facility      has   been 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, for   Sub-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 eight   per  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% (five   point  one per  cent only) of the  f.o.b. value  subject to a  maximum of  Rs.3.40 (Rs. three  and  paise forty   only)  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  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.90.00 (Rs. ninety  only) per  piece 1.2%             8.5%
42.02 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  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-four   only) 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 has   been 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 eight   per  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 six   per  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 seven   per  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 has   been availed

 

 

 

 

3.5% (three point five   per  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 has   been 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 has   been availed

 

 

 

4.2% (four point  two   per  cent only) of  the f.o.b. value subject to a maximum of  Rs.6.00 (Rs. six   only) per  piece All Customs

 

42.25

 

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 not  been availed

 

 

4.9% (four point nine   per  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  fifty   only) 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-five   only) 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. sixteen   only) 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. five      only) 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, for   Sub-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  made   of Noil silk/Noil silk yarn Rs.24.50 (Rs. twenty-four  and  paise  fifty   only)  per  kg. of  silk content All Customs.”;

29th March, 2004

DRAWBACK/PN-2/ 2004

Corrigendum

  In the  Notification No.12/2004-Customs(N.T.) dated 29th January, 2004, published in  part-II, Section 3, Sub-section ( i ) of  the  Gazette of India (Extraordinary), vide G.S.R. 86(E), dated the  29th January,2004,    the Central Government  hereby makes  the  following corrections  therein, in the  following  manner:-

1.  The  drawback rate in column 3,  against  Serial/Sub-serial No.85.92 in the  Table,   shall be read as ‘ Rs.3.40 (Rs. three  and  paise forty  only) per hundred  pieces’ as  against  ‘ Rs.3.40 (Rs. three  and  paise forty  only) per tube.’

2. The  drawback rate in column 3,  against  Serial/Sub-serial No.87.38 in the  Table,   shall be read as ‘Rs.999.00 (Rs. nine  hundred ninety-nine  only) per  M.T. of  steel  content’ as  against  ‘Rs.999.00 (Rs. one  thousand two  hundred ninety-five  only) per  M.T. of  steel  content.’

3. The drawback rate in column 3,  against  Serial/Sub-serial No.87.110 in the  Table,   shall be read as ‘Rs.1030.00 (Rs. one  thousand thirty  only) per  hundred pieces’  as  against ‘Rs.1030.00 (Rs. one  thousand thirty-five   only) per  hundred  pieces.’

S.S. Renjhen
Joint   Secretary to the  Government of  India

F.No.609/40/2003-DBK

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