Regarding amendment in Notification no. 131/2016-Customs (N.T.) dated 31.10.2016 relating to AIR of duty drawback
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 03/2017 – CUSTOMS (N.T.)
New Delhi, the 12th January, 2017
G.S.R. (E). – 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), read with 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. 131/2016 – Customs (N.T.), dated the 31st October, 2016, published vide number G.S.R. 1018 (E), dated the 31st October, 2016, namely:-
In the said notification,-
(a) in the Notes and conditions, in paragraph (3), for clause (ii), the following clause shall be substituted, namely:-
“(ii) any identifiable ready to use machined part or component predominantly made of iron, steel or aluminium, made through casting or forging process, and not specifically mentioned at six digit level or more in Chapter 84 or 85 or 87, except those classifiable under heading 8432 or 8433 or 8436, may be classified under the relevant tariff item (depending upon material composition and making process) under heading 8487 or 8548 or 8708, as the cave may be, irrespective of classification of such part or component at four digit level in Chapter 84 or 85 or 87 of the said Schedule;”.
(b) in the schedule,-
(i) in chapter – 3, after tariff item 030401 and the entries relating thereto, the following tariff item and entries shall be inserted, namely :-
| “030402 | Surimi fish paste | Kg | 4% | 12.3 | 0.4% | 1.2″; |
(ii) in chapter – 12, against tariff item 1211, for the entry in column (2), the entry “Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh, chilled, frozen or dried, whether or not cut, crushed or powdered” shall be substituted;
(iii) in chapter – 16, against tariff item 160401, for the entry in column (2), the entry “Surimi analogue product” shall be substituted;
(iv) in chapter – 22, against tariff item 2206, for the entry in column (2), the entry “Other fermented beverages (for example, cider, perry, mead, sake); mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included” shall be substituted;
(v) in chapter – 28, –
(A) the tariff item 2848 and entries relating thereto shall be omitted;
(B) against tariff item 2853, for the entry in column (2), the entry “Phosphides, whether or not chemically defined, excluding ferrophosphorus; other inorganic compounds (including distilled or conductivity water and water of similar purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other than amalgams of precious metals” shall be substituted;
(vi) in chapter – 29, against tariff item 2939, for the entry in column (2), the entry “Alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives” shall be substituted;
(vii) in chapter – 50, against tariff item 500799,
(A) for the entry in column (5), the entry “354” shall be substituted;
(B) for the entry in column (7), the entry “305.3” shall be substituted;
(viii) in chapter – 57, –
(A) against tariff item 570104,-
(I) for the entry in column (4), the entry “9.2%” shall be substituted;
(II) for the entry in column (5), the entry “639” shall be substituted;
(III) for the entry in column (6), the entry “1.7%” shall be substituted;
(IV) for the entry in column (7), the entry “118.1” shall be substituted;
(B) against tariff item 570203,-
(I) for the entry in column (4), the entry “9.2%” shall be substituted;
(II) for the entry in column (6), the entry “1.7%” shall be substituted;
(III) for the entry in column (7), the entry “51.6” shall be substituted;
(C) against tariff item 570303,-
(I) for the entry in column (4), the entry “9.2%” shall be substituted;
(II) for the entry in column (7), the entry “43.4” shall be substituted;
(D) against tariff item 570402,-
(I) for the entry in column (4), the entry “9.2%” shall be substituted;
(II) for the entry in column (7), the entry “30.5” shall be substituted;
(E)against tariff item 570503,‑
(I) for the entry in column (4), the entry “9.2%” shall be substituted;
(II) for the entry in column (7), the entry “13.7” shall be substituted;
(ix) in chapter – 61, against tariff item 611101,-
(A) for the entry in column (4), the entry “7.6%” shall be substituted;
(B) for the entry in column (5), the entry “30” shall be substituted;
(C) for the entry in column (6), the entry “1.9%” shall be substituted;
(D) for the entry in column (7), the entry “7.5” shall be substituted;
(x) in chapter – 62, against tariff item 620901,-
(A) for the entry in column (4), the entry “7.6%” shall be substituted;
(B) for the entry in column (5), the entry “30” shall be substituted;
(C) for the entry in column (6), the entry “1.9%” shall be substituted;
(D) for the entry in column (7), the entry “7.5” shall be substituted;
(xi) in chapter 69, –
(A) f or the tariff item 6907 and the entries relating thereto, the following tariff items and entries shall be substituted, namely :-
| “6907 | Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics | |||||
| 690701 | Ceramic Glazed Floor Tiles Coloured | MT | 2% | 960 | 2% | 960 |
| 690702 | Ceramic Glazed Wall Tiles | MT | 2% | 630 | 2% | 630 |
| 690703 | Others Glazed | MT | 2% | 630 | 2% | 630 |
| 690799 | Others | 1.5% | 1.5%”; |
(B) the tariff items 6908, 690801, 690802 and 690899 and the entries relating thereto shall be omitted;
(xii) in chapter – 71,‑
(A) against tariff item 711301,-
(I) in the entry in column (4), for the figures, “276.6”, the figures, “261.5” shall be substituted;
(II) in the entry in column (6), for the figures, “276.6”, the figures, “261.5” shall be substituted;
(B) against tariff item 711302,-
(I) in the entry in column (4), for the figures, “4085.9”, the figures, “3733.3” shall be substituted;
(II) in the entry in column (6), for the figures, “4085.9”, the figures, “3733.3” shall be substituted;
(C) against tariff item 711401,‑
(I) in the entry in column (4), for the figures, “4085.9”, the figures, “3733.3” shall be substituted;
(II) in the entry in column (6), for the figures, “4085.9”, the figures, “3733.3” shall be substituted;
(xiii) in chapter – 82, against tariff item 8205, in the entry in column (2), for the words “machine tools”, the words “machine-tools or water jet cutting machines” shall be substituted;
(xiv) in chapter – 83, against tariff item 8308, for the entry in column (2), the entry “Clasps, frames with clasps, buckles, buckle‑clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing or clothing accessories, footwear, jewellery, wrist watches, books, awnings, leather goods, travel goods or saddlery or for other made up articles; tubular or bifurcated rivets, of base metal; beads and spangles, of base metal” shall be substituted;
(xv) in chapter – 84, –
(A) against tariff item 8442, for the entry in column (2), the entry “Machinery, apparatus and equipment (other than the machines of headings 8456 to 8465) for preparing or making plates, printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished)” shall be substituted;
(B) against tariff item 8466, for the entry in column (2), the entry “Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465 including work or tool holders, self-opening die heads, dividing heads and other special attachments for the machines; tool holders for any type of tool, for working in the hand” shall be substituted;
(C) the tariff item 8469 and the entries relating thereto shall be omitted;
(D) against tariff item 8473, for the entry in column (2), the entry “Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8470 to 8472” shall be substituted;
(xvi) in chapter – 85, –
(A) against tariff item 8539, for the entry in column (2), the entry “Electric filament or discharge lamps including sealed beam lamp units and ultra-violet or infra-red lamps, arc lamps; light-emitting diode (LED) lamps” shall be substituted;
(B) against tariff item 8541, for the entry in column (2), the entry “Diodes, transistors and similar semi-conductor devices; photosensitive semi-conductor devices; including photo voltaic cells, whether or not assembled in modules or made up into panels; light-emitting diodes (LED); mounted pi ezo-el ectri c crystals” shall be substituted;
(xvii) in chapter 96, after tariff item 9619 and the entries relating thereto, the following tariff item and entries shall be inserted, namely :-
| “9620 | Monopods, bipods, tripods and similar articles | 1.5% | 1.5%”; |
2. This notification shall come into force on the 15th day of January 2017.
[F. No. 609/24/2016-DBK]
(Dharmvir Sharma)
Under Secretary to the Government of India
Note: The principal notification No. 131/2016-Customs (N.T.), dated the 31d October, 2016 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 31d October, 2016 vide number G.S.R. 1018 (E), dated the 31 61 October, 2016.
