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

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

2nd September, 2005

Notification No. 77/2005-Customs (N.T.)

 In pursuance of rule 3, read with rule 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 Ministry of Finance (Department of Revenue), No.36/2005-CUSTOMS (N.T.), dated the  2nd  May, 2005 (hereinafter referred  to as  the  said  notification), namely:-

(1) In the said notification, after paragraph 13 under the heading  “General Notes”, the following paragraphs shall be inserted, namely: –

“14. The term ‘article of leather’ in chapter 42 of the Schedule annexed to the said notification (hereinafter referred to as the  “said Schedule”) shall mean any article wherein 60% or more of the outer visible surface area (excluding shoulder straps or handles or fur skin trimming, if any) is of leather notwithstanding that such article is made of leather and any other material.

15. The term “dyed” in relation to fabrics and yarn of cotton, shall include “bleached/mercerised/printed /melange.”

16.  In respect of the tariff items appearing in Chapter 64 of the said Schedule, leather shoes, boots or half boots for adults shall comprise the following sizes, namely: –

(a) French points/Paris point/Continental Size above 33
(b) English /UK adult size 1 and above
(c) American/USA adult size 1 and above.
17. In respect of the tariff items appearing in Chapter 64 of the said Schedule, leather shoes, boots or half boots for children shall comprise the following sizes, namely: –

(a)  French points/Paris point/Continental Size upto 33
(b) English /UK  children size upto 13

(c)  American/USA children size  upto 13

2. In the said Schedule, –

(a) in Chapter 33,  for the entries in columns  5 and 7 against  tariff item 33074100, the  entries   “25.00” and  “5.10”  shall respectively be  substituted

(b) in Chapter 41,

(i) after  tariff  item  410702 and the entries relating thereto,  the    following tariff  item and entries  shall be  inserted, namely:-

1. 2. 3. 4. 5. 6. 7.
“410799 Others 1% 1%”

(ii) for tariff  item 4113 and the entries relating thereto, the following tariff  items  and entries shall be substituted, namely :-

1. 2. 3. 4. 5. 6. 7.
“4113 Leather  further  prepared after  tanning  or  crusting , including  parchment  – dressed  leather,  of  other  animals,  without  wool or  hair  on,  whether  or  not  split,  other  than  leather of  heading  4114.
411301 Finished leather  of  goat/kid Per  sq. ft. 6.3% 5.00 1.9% 1.50
411302 Lining  leather  of  goat/kid. Per  sq. ft. 6.3% 2.75 1.9% 0.80
411399 Others 1% 1%”

(iii) for tariff  item 4114 and the entries relating thereto,  the  following tariff  item and  entries shall be  substituted, namely:-

1. 2. 3. 4. 5. 6. 7.
“4114 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather . Per  sq. ft. 6.3% 5.00 1.9% 1.50″

(c) in  Chapter 42, for tariff  items 420503  and  420504 and the entries relating thereto,  the  following tariff  items  and  entries  shall be  substituted, namely:-

1. 2. 3. 4. 5. 6. 7.
“42050301 Leather woven  mesh/mats/ panels/carpets in  rolls or  sheets 2.5% 0.7%
42050302 Leather woven belts/ braids/ strips/

laces in rolls  or  cut  pieces

2% 0.6%
42050303 Other  articles of  leather

 

Per  kg. 5% 100.00 1.4% 28.00
42050304 Other  articles made  of  leather  in combination with  other  materials. Per  kg. 2.8% 55.00 1% 20.00″

(d) in Chapter 57,-

(i)  tariff  item 570201 and the entries relating thereto shall be  omitted and tariff  items 570202, 570203 and 570204 shall be renumbered as tariff items 570201, 570202 and 570203;

(ii) for tariff  item 5705 and the entries relating thereto, the following tariff  items and  entries shall be substituted, namely :-

1. 2. 3. 4. 5. 6. 7.
“5705 Other carpets  and other  textiles  floor  coverings,  whether or  not made-up.
570501 Cotton Durries/ Cotton Rugs (including Chindi Durries/ Cotton Chenille Durries /Rag Rug Durries/ Printed Durries/ Druggets/Mats and  Mattings including  Bath Mats,  where  cotton  predominates  by  weight.

 

kg. 8% 16.00 3% 6.00
570502 Others. Sqm 7% 95.00 2.5% 34.00″

 

 (e) in Chapter 64,-

(i) in  column 2,   against tariff  items 640303, 640304, 640307, 640602 and 640603,  the  words,  ‘of  size 34 French  points or its  equivalent and above’,  shall   be omitted;

(ii) for the entries  in  columns 2, 5 and  7-

(a) against tariff  item 640309,  the  entries “All  leather  boots/half  boots/shoes for  children”,  “60” and  “17.30” shall  respectively be  substituted;

(b) against   tariff  item 640310,  the  entries “All  leather  boots/half  boots/shoes for  children, manufactured  by  units  operating  under  section 65 of the  Customs Act, 1962”,  “15.80” and  “7.90” shall   respectively be  substituted;

(c) against tariff  item 640607,  the  entries “All  leather uppers for  boots/half  boots/shoes for  children”,  “42” and  “10.20” shall    respectively  be substituted;

(d) against tariff  item 640608,  the  entries “All  leather uppers for boots/half  boots/shoes for  children, manufactured  by  units  operating  under  section 65 of the  Customs Act, 1962”,  “15.80” and  “4.70” shall  be  respectively  substituted;

(f) in Chapter 70, for the  entries  in columns  4 and  5  against tariff  item 70200090,  the  entries  “8%”   and  “15.00” shall  respectively  be substituted;

(g) in Chapter74,-

(i) for  tariff  item 741702 and  entries relating  thereto,  the  following  tariff item and entries shall be  substituted, namely:-

1. 2. 3. 4. 5. 6. 7.
“741702 of  brass and other copper alloys

 

KG 11% 33.00 3% 9.00″

(ii) for tariff  item 741802 and entries  relating thereto,  the  following  tariff item shall be  substituted, namely:-

1. 2. 3. 4. 5. 6. 7.
“741802 of  brass and other copper alloys KG 11% 33.00 3% 9.00″

(iii)  for tariff  items 741902 and  741903 and entries  relating thereto,  the  following  entries  shall be  substituted, namely:-

1. 2. 3. 4. 5. 6. 7.
“741902 other articles of brass KG 11% 33.00 3% 9.00
741903 Artware /handicrafts of  brass and  Electroplated  Nickel  Silver (EPNS) KG 11% 33.00 3% 9.00″

(h) in Chapter82,-

(i) the  entries  in columns 3, 4, 5, 6 and 7,    against tariff  item 8211 shall be omitted;

(ii) after tariff  item 8211,  the  following  tariff items and entries shall be  inserted, namely:-

1. 2. 3. 4. 5. 6. 7.
“821101 Of  stainless steel KG 11% 16.00 1.5% 2.20
821102 Others KG 7% 7.00 1% 1.00″

(iii) the  entries  in columns 3, 4, 5, 6 and 7against tariff  item 8214 shall be omitted

(iv) after tariff  item 8214,  the  following  tariff items and entries  shall be  inserted, namely:-

1. 2. 3. 4. 5. 6. 7.
“821401 Of  stainless steel KG 11% 24.50 1.5% 3.30
821402 Others KG 7% 11.00 1% 1.60″

(iii) the  entries  in columns 3, 4, 5, 6 and 7 against tariff  item 8215 shall be omitted.

(vi) after tariff  item 8215,  the  following  tariff items and entries  shall be  inserted, namely:-

1. 2. 3. 4. 5. 6. 7.
“821501 Of  stainless steel KG 11% 24.50 1.5% 3.30
821502 Others KG 7% 11.00 1% 1.60″

(i) in Chapter 83,-

(i) for tariff  item 830101  and the entries relating thereto, the following entries shall be substituted, namely :-

1. 2. 3. 4. 5. 6. 7.
“830101  Brass KG 11% 33.00 3% 9.00″

(ii) for tariff  item 830201 and the entries  relating thereto,  the following entries shall be  substituted, namely:-

1. 2. 3. 4. 5. 6. 7.
“830201   Brass Builder Hardware KG 11% 33.00 3% 9.00″

(iii) for tariff  item 830601,  and entries  relating thereto,  the following entries shall be  substituted, namely:-

1. 2. 3. 4. 5. 6. 7.
“830601  of brass and other copper alloys
KG
11% 33.00 3% 9.00″

(j) in Chapter 95,-

(i) for  the  entry  in column 2   against tariff  item 950607 the entry “Cricket balls,  hockey  balls and  other  balls” shall be substituted.

(ii) after  tariff  item 95069960,  the  following tariff  items and  entries  shall be  inserted, namely:-

1. 2. 3. 4. 5. 6. 7.
“95069961 General physical and exercise equipment including  track  and field  equipment 5% 5%
95069999 Others 1% 1%”

F.No.609/38/2005-DBK

Sd/-
(Dr. M. Subramanyam)
Deputy Secretary to the Government of India

Note: The  principal notification No.36/2005-CUSTOMS(N.T.)  was published in the  Gazette of  India with G.S.R.267(E), dated the 2nd  May, 2005.

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