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Regarding amendment in notification No. 95/2018-Cus (N.T.) dated 06.12.2018 relating to AIRs of Duty Drawback

MINISTRY OF FINANCE
(Department of Revenue)

NOTIFICATION No. 12/2019-CUSTOMS (N.T.)

New Delhi, the 16th February, 2019

G.S.R. 122(E).—In exercise of the powers conferred by sub-section (2) of section 75 of the Customs Act, 1962 (52 of 1962) and sub-section (2) of section 37 of the Central Excise Act, 1944 (1 of 1944) read with rules 3 and 4 of the Customs and Central Excise Duties Drawback Rules, 2017, 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. 95/2018 – Customs (N.T.), dated the 6th December 2018, published vide number G.S.R. 1180 (E), dated the 6th December 2018, namely:-

In the said notification, in the Schedule,-

(i) in Chapter – 42,-

(a) against tariff item 420501,-

(i) in column (3), the entry “Sq.ft.” shall be inserted;

(ii) for the entry in column (4), the entry “2.5%” shall be substituted;

(iii) in column (5), the entry “4.5” shall be inserted;

(b) against tariff item 4205 02,-

(i) in column (3), the entry “Sq.ft.” shall be inserted;

(ii) for the entry in column (4), the entry “2.5%” shall be substituted;

(iii) in column (5), the entry “4.5” shall be inserted;

(ii) in Chapter – 54, after tariff item 540203 and the entries relating thereto, the following tariff items and entries shall be inserted, namely –

“540204 Nylon Filament Yarn (Grey) Kg 6.2% 28.9
540205 Polyester Filament Yarn other than
texturised/twisted yarn
Kg 2.1% 3.5”

(iii) in Chapter – 55,-

(a) against tariff item 5501, for the entry in column (4), the entry “1.9%” shall be substituted;

(b) against tariff item 5503, for the entry in column (4), the entry “1.9%” shall be substituted;

(c) against tariff item 5506, for the entry in column (4), the entry “1.9%” shall be substituted;

(iv) in Chapter – 57, against tariff item 5703 03,-

(a) in column (3), the entry “Sq. Mtrs.” shall be inserted;

(b) for the entry in column (4), the entry “3.2%” shall be substituted;

(c) in column (5), the entry “36” shall be inserted;

(v) in Chapter – 61,-

(a) against tariff items 61070104 and 61080104, for the entry in column (5), the entry “41” shall respectively be substituted;

(b) against tariff items 61150204, 611604 and 61170204, for the entry in column (5), the entry “349” shall respectively be substituted;

(vi) in Chapter – 62,-

(a) against tariff items 62070104 and 62080104, for the entry in column (5), the entry “41” shall respectively be substituted;

(b) against tariff items 621204, 621304, 62140204, 621504, 621604 and 621704, for the entry in column (5), the entry “349” shall respectively be substituted;

(vii) in Chapter – 64, against tariff item 640301, for the entry in column (5), the entry “78.8” shall be substituted;

(viii) in Chapter – 71,-

(a) against tariff item 711301, in the entry in column (4), for the figures “264”, the figures “272” shall be substituted;

(b) against tariff items 711302 and 711401, in the entry in column (4), for the figures “3410”, the figures “3254” shall respectively be substituted;

(ix) in Chapter – 82, against tariff item 820701, the entries in column (3) and column (5) shall be omitted;

(x) in Chapter – 84, after tariff item 840901 and the entries relating thereto, the following tariff items and entries shall be inserted, namely –

“840902 Armature Plate for Common Rail Injector Piece 5.6% 4.7
840903 Armature Guide for Common Rail
Injector
Piece 4.8% 3.8”

(xi) in Chapter – 85, against tariff item 851701,-

(a) for the entry in column (4), the entry “4%” shall be substituted;

(b) for the entry in column (5), the entry “197” shall be substituted;

(xii) in Chapter – 87, for tariff item 8711 and the entries relating thereto, the following tariff items and entries shall be substituted, namely –

Motorcycles (including mopeds) and
“8711 cycles fitted with an auxiliary motor, with or without side cars
871101 Motorcycles of cylinder capacity of 500cc and above Piece 3% 11090
871199 Others 2%”

2. This notification shall come into force on the 20th day of February 2019.

[F. No. 609/4/2019-DBK]
ANAND KUMAR JHA, Under Secy.

Note: The principal notification No. 95/2018-Customs (N.T.), dated the 6th December 2018 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 6th December 2018 vide number G.S.R. 1180 (E), dated the 6th December 2018.

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