[PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II SECTION 3, SUB-SECTION (I)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
1st June, 2001
Notification No. 29/2001-Customs (N.T.)
Drawback Notification
Drawback Rates 2001-2002
In exercise of the powers conferred by rule 3, read with rule 4, of the Customs and Central Excise Duties Drawback Rules, 1995 (hereinafter referred to as the said rules) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 41/2000-Customs (N.T.), dated the1st June , 2000 except as repects things done or omitted to be done before such supersession, the Central Government hereby determines the rates of drawback as specified in the Table annexed hereto (hereinafter referred to as the said Table), subject to the conditions specified in the General Notes hereunder;
`GENERAL NOTES”
1. Drawback at the rates specified in the said Table shall be applicable only if the procedural requirements for claiming drawback as specified in rules 11, 12 and 13 of the said rules, unless otherwise relaxed by the competent authority, are satisfied.
2. The rates of drawback specified in the said Table shall not be applicable to export of a commodity or product if such commodity or product is-
(a) manufactured partly or wholly in a warehouse under section 65 of the Customs Act, 1962 (52 of 1962),
(b) manufactured and/or exported in discharge of export obligation against an
Advance Licence issued under the Duty Exemption Scheme of the relevant Export and Import Policy :
Provided that where exports are made against Advance Licences issued on or after 1st April, 1997, in discharge of export obligations in terms of notification No. 31/97 – Customs, dated the 1st April,1997, or against Duty Free Replenishment Certificate Licence issued in terms of notification No. 48/2000-Cus. dated the 25th April, 2000, drawback at the rate equivalent to Central Excise allocation of rate of drawback specified in the said Table shall be admissible subject to the conditions specified therein:
(c) manufactured and/or exported by a unit licensed as hundred percent. export oriented unit in terms of the provisions of the relevant Import and Export Policy ;
(d) manufactured and/or exported by any of the units situated in Free Trade Zones/Export Processing Zones;
(e) manufactured and/or exported in terms of clause (b) of sub-rule (1) of rule 12 of the Central Excise Rules, 1944;
(f) manufactured and/or exported in terms of clause (b) of sub-rule (1) of rule 13 of the Central Excise Rules, 1944;
(g) manufactured and/or exported availing of the facility under the Duty Entitlement Pass Book Scheme as contained in paragraph 7.14, read with paragraph 7.17 of the Export and Import Policy 1997-2002.
3. Where the export product is not specifically covered by the description of goods in the said Table, the rate of drawback may be fixed, on an application by an individual manufacturer/exporter in accordance with the Customs and Central Excise Duties Drawback Rules, 1995.
4. The rates of drawback specified against the various Serial/Sub-Serial numbers in the said Table in specific terms or on ad valorem basis, unless otherwise specifically provided, are inclusive of drawback for packing materials used, if any.
5. The goods covered by Serial/Sub-Serial numbers 84.14 to 84.17, 87.08, 87.09 and 87.50 to 87.52 in the said Table when exported in completely knocked down/semi -knocked down condition, by deletion of certain components/assemblies, the drawback indicated in the relevant Serial/Sub-Serial numbers shall be payable on such goods, subject to the condition that the free on board value of such goods exported is not less than 80% of the free on board value of the completely assembled unit, and for this purpose, the exporter shall produce evidence, to the satisfaction of the Assistant Commissioner of Customs, of the contemporary free on board value of the relevant completely assembled units.
6. The term “dyed”, wherever used in the said Table in relation to textile materials, would include yarn/piece dyed/predominantly printed or coloured in the body.
7. Wherever specific rates have been provided against any Serial/Sub-Serial no. in the said Table, the drawback shall be payable only if the amount is 1% or more of free on board value, except where the amount of drawback per shipment exceeds five hundred rupees.
8. The expression “when CENVAT facility has not been availed”, used in the said Table, shall mean that the exporter has to satisfy the following conditions, namely :-
(i) The exporter declares, and if necessary, establishes to the satisfaction of the Assistant Commissioner of Customs or Central Excise or Deputy Commissioner of Customs or Central Excise , as the case may be, that no CENVAT facility has been availed for any of the inputs used in the manufacture of the export product.
(ii) If the goods are exported under bond or claim for rebate of Central Excise duty, a certificate from the Superintendent of Customs/Central Excise in charge of the factory of production, to the effect that no CENVAT facility has been availed for the goods under export, is produced:
Provided that in the case of exports of Handloom products/Handicrafts(including Handicrafts of Brass Artware)/Finished leather/Grey fabrics and other export products which are unconditionally exempt from the Central Excise duty, the certificate regarding non-availment of CENVAT facility shall not be required.
9. In a case where electric fans, falling under Sub-Serial nos. 84.14 to 84.17 of the said Table, are exported alongwith regulators falling under Sub-Serial nos. 84.18 and 84.19 of the said Table, then additional drawback shall be payable at the rate specified against Sub-Serial no. 8414.90 of the said Table.
10. If bicycles/cycle rickshaws, assembled or unassembled falling under Serial/Sub-Serial number 87.52/87.54 of the said Table, are exported alongwith extra accessories as specified under Serial/Sub-serial numbers 40.01, 40.02, 40.03, 70.01, 73.09, 73.17, 73.19, 82.02, 85.32, and 87.55 to 87.64 of the said Table, then additional drawback shall be payable at the rate specified against the Serial/sub-serial number relating to such accessories.
11. Whenever a composite article is exported for which any specific rate has not been provided in the Table , and if contents of its various constituent materials viz Iron ,Glass,Copper,Zinc,Brass etc. are visibly distinguishable and their weight unambigously verifiable,the drawback rates applicable to such materials can be extended to the composite article according to net content of such materials .
DRAWBACK/PN-4/ 2001 NEW DELHI
dated 17th October, 2001
Corrigendum – Drawback Public Notice
Drawback Rates 2001-2002
(I) In the Notification No.29/2001-Customs(N.T.) dated 1st June, 2001, published in in part-II, Section 3, Sub-section ( i ) of the Gazette of India (Extraordinary), vide G.S.R. 409(E), dated the 1st June, 2001, the Central Government hereby makes the following corrections therein, in the following manner:-
1. In condition 2 (e) of the said Notification, the wording ‘manufactured and/or exported in terms of clause (b) of Sub-rule (1) of rule 12 of the Central Excise Rules,1944’ shall be read as ‘manufactured and/or exported in terms of rule 18 of the Central Excise ( No.2) Rules,2001.’
2. In condition 2 (f) of the said Notification, the wording ‘manufactured and/or exported in terms of clause (b) of Sub-rule (1) of rule 13 of the Central Excise Rules,1944’ shall be read as ‘manufactured and/or exported in terms of rule 19 of the Central Excise ( No.2) Rules,2001.’
(II) In the Notification No.50/2001-Customs(N.T.) dated 4th October, 2001, published in in part-II, Section 3, Sub-section (i) of the Gazette of India (Extraordinary), vide G.S.R. 756(E), dated the 4th October, 2001, the Central Government hereby makes the following corrections therein, in the following manner:-
1. In column 3, against Serial/Sub-serial No.33.02, the wordings ‘per kg.’ shall be read as ‘per gross’.
2. In column 3, against Serial/Sub-serial Nos.60.07 and 60.08, the wordings ‘per kg.’ shall be read as ‘per kg. of wool content’.
3. In column 2, against Serial/Sub-serial No.63.04, the condition, ‘when CENVAT facility has not been availed’ shall be deleted.
4. In column 2, against Serial/Sub-serial No.63.081, the condition ‘when CENVAT facility has not been availed’ shall be added.
5. In column 2, against Serial/Sub-serial Nos. 64.357, 64.358, 64.359, 64.360, and 64.361, the condition ‘ subject to the production of a certificate from the Bond Officer that the goods have not been manufactured out of duty free finished leather’ shall be added.
6. In column 3, against Serial/Sub-serial Nos.73.10, 73.12, 73.14, 73.16, 73.18, 73.20, 73.23, and 73.24 the wordings ‘PMT’ shall be read as ‘PMT of steel content’.
7. In column 3, against Serial/Sub-serial No.73.30, the rate of drawback shall be read as ‘Drawback @ applicable under the relevant Serial/Sub-serial No. specified in the Drawback Table in proportion to the material content’ as against ‘Re.0.65 (Paise sixty- five only) per kg’.
8. In column 3, against Serial/Sub-serial No.74.16, the rate of drawback shall be reas as ‘Rs.29.00 (Rs. twenty-nine only) per kg. of copper content’ as against ‘Rs.31.50 (Rs. thirty-one and paise fifty only) per kg.’
9. In column 3, against Serial/Sub-serial Nos. 75.01 and 75.02, the wordings ‘per kg.’ shall be read as ‘per kg. of nickel content’.
10. In column 3, against Serial/Sub-serial No. 83.08, the wordings ‘PMT.’ shall be read as ‘PMT of steel content’.
11. In column 3, against Serial/Sub-serial Nos. 85.70 and 85.86, the drawback rates shall be read as ‘1.2% (one point two per cent only) of f.o.b. subject to a maximum of Rs.29.00 (Rs. twenty-nine only) per kg. of copper content’ as against ‘1.2% (one point two per cent only) of f.o.b. subject to a maximum of Rs.26.00 (Rs. twenty-six only) per kg. of copper content’.
12. In column 3, against Serial/Sub-serial No. 87.68, the drawback rate shall be read as ‘Rs.8.70(Rs. eight and paise seventy only) per set’ as against Rs.8.70(Rs. eighty and paise seventy only) per set.’
13. In column 5, against Serial/Sub-serial No.87.80, the Central Excise allocation shall be read as ‘Rs.20.40’ as against ‘Rs.2.40’.
14. In column 5, against Serial/Sub-serial No.87.97, the Central Excise allocation shall be read as ‘Re.0.50’ as against ‘Re.0.70’.
Alok Jha
Under Secretary to the Government of India
F.No.609/80/2001-DBK
