Notification No. 22/97-Cus. (N.T.), dated 30-5-1997
All Industry Drawback Rates Schedule. - 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 (Depart-ment of Revenue), No. 49/96-Customs (N.T.), dated the 22nd October, 1996, the Central Government hereby determines the rates of drawback as specified in the Table annexed (hereinafter referred to as the said Table), subject to conditions specified under the General Notes hereunder;
1. Drawback at the rates specified in the said Table shall be applicable only if the procedural requirement for claiming drawback as specified under 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 this said Table shall not be applicable to export of any of the commodities/products if such commodity/product is —
(b) manufactured and/or exported in discharge of export obligation against an Advance Licence issued under the Duty Exemption Scheme of Export and Import Policy in force:
Provided that, in case of exports made against value based advance licences, issued on or after 1st April, 1995 in discharge of export obligation in terms of Notification No. 79/95-Cus., dated 31st March, 1995 or against quantity based advance licences issued on or after 1st April, 1995 in discharge of obligations in terms of Notification NO. 80/95-Cus., dated 31st March, 1995 or against Advance licences issued on or after 1st April, 1997 in discharge of export obligation in terms of Notification No. 31/97-Cus. (N.T), dated 1st April, 1997, drawback at the rate equivalent to Central Excise allocation of rate of drawback specified in said Table shall be admissible subject to the condition specified therein:
(d) manufactured and/or exported by any of the units situated in Free Trade Zone/Export Processing Zones;
(f) manufactured and 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 7.25 read with paragraph 7.29 of the Export and Import Policy 1st April, 1997 -31st March, 2002;
4. The rate 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 inclusiveof drawback for packing materials used, if any.
5. Export goods for which no rate has been specified in the said Table will only be entitled to the drawback on account of the packing material used at the rates applicable for such material under relevant SeriaI/Sub-serial Number specified in the said Table.
6. In respect of goods exported in complete knock down/semi-khocked down condition where an exporter establishes through evidence and so long as it is possible to identify that a complete set of components required for assembling the export product has been shipped,either in one or more lots, through one or more Ports/Airports/Land Customs Stations, then the drawback rate applicable to the completely assembled unit shall be applicable to such exports subject to such other conditions as are prescribed for the complete unit.
7. Notwithstanding in General Note 4, the goods covered by SeriaI/Sub-serial numbers 8414.51, 8712.00 and 87.06 in the said Table when exported in complete knock down/semi-knocked down packs, by deletion of certain components/assembly, me drawback indicated in the relevant Serial/Sub-Serial numbers shall be payable to such packs, subject to the condition that the free on board value of such pack exported is not less than 80% of the free on board value of the completely assembled unit, and for this purpose, me exporter shall produce evidence, to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs, of the contemporary free on board value of me relevant completely assembled packs.
8. The term "dyed", wherever used in me said Table in relation to textile materials, would include yarn/piece dyed/predominantly printed or coloured in the body.
9. 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 amount of drawback per shipment exceeds five hundred rupees.
10. The titles of Chapters of the said Table are identical with the titles of the corresponding Chapters of the First Schedule to the Customs Tariff Act, 1975. Further, the SeriaI/Sub-serial numbers of the export products in the said Table also correspond with the Heading/Sub-heading Nos. of the said First Schedule under which the goods of the description similar/identical with the export products are classifiable.
Therefore, the scope of the specified export products against a SeriaI/Sub-serial number in the said Table will be same as such specified goods would have under the corresponding Heading/Sub-heading numbers of the said First Schedule.
11. The expression "when Modvat facility has not been availed" wherever used in the said Table, shall mean that exporter has to satisfy the following conditions, namely :-
(ii) If the goods are exported under bond or claim for rebate of Central Excise duty, a certificate from. me concerned Superintendent of Customs/Central Excise in charge of the factory of production, to the effect that no Modvat facility has been availed for the goods under export, is produced.
13. Wherever in the said
Table the rates are specified with the condition that export product is
manufactured out of imported steel only, exporter is required to give a
declaration on the shipping bill that the export products are made of imported
steel only, duly supported by a certificate from the Superintendent of
Central Excise/Customs, having jurisdiction over the factory of production
to this effect.
14. In case electric fan, falling under Sub-serial no. 8414.51 of the said Table, is exported along with regulator falling under sub-serial no. 8414.90 of the said Table/then additional drawback shall be payable, at the rate specified against sub-serial no. 8414,90 of the said Table.
15. If bicycle/cycle rickshaw, assembled or unassembled falling under Serial/Sub-serial number 8712.00 or 87.14 of tile said Table is exported along with extra 'Accessories' as specified under Serial/Sub-serial number 4011.50, 4013.20, 4016.93,70.09,7316.15/7318.24,7315.89,82.04,85.12,87.14 or 73 M of the said Table, then additional drawback shall be payable at the rate specified against the Serial/Sub-serial number relating to such accessories.
16. In respect of export products specified in the Chapters 3 to 21 of the said Table on the exports of which drawback rate is available on the basis of per kg. of the net weight of empty Open Top Sanitary (OTS) Containers, me exporters would also be eligible to an additional drawback equal to Central Excise duties paid, if any, Open Top Sanitary Containers used in the packing of the export goods subject to the conditions that the exporter produces a certificate from the Superintendent of Customs/Central Excise having jurisdiction over the Unit manufacturing the export product and establishes to the satisfaction of Assistant Commissioner of Customs or Deputy Commissioner of Customsj/Central Excise that such Central Excise duties have been paid on Open Top Sanitary. Containers used in the manufacture of the said goods.
17. In case the export product is covered under Serial/Sub-serial No. "74.07 to 74.19(c) or (e)" and "74.07 to 74.19(d) (i)" of the said Table and contains non-brass portion, the rate specified under that sub-serial No. shall be limited to the brass content only. The rate under Sub-serial No. 7404.023 of the said Table shall be applicable to any composite articles/or any other articles containing brass irrespective of percentage of the brass content.
18. Wherever a rate has been provided in the said Table subject to the condition of use of imported inputs, such rate shall be payable only when such imported inputs are duty paid.
Notification No. 22/97-Cus. (N.T.), dated 30-5-1997 as amended by Notifications No. 39/97-Cus. (N.T.), dated 10-9-1997 and No. 53/97-Cus. (N.T.), dated 17-10-1997.