18th November, 2005

 

 

NOTIFICATION NO. 102/2005-CUSTOMS(N.T.)

 

G.S.R._____(E).- In pursuance of rule 3 of the Customs and Central Excise Duties Drawback Rules, 1995, the Central Government, hereby makes the following further 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, G.S.R.267(E), dated  the 2nd  May, 2005,  (hereinafter  referred  to as  the  said  notification), namely:-

 

1.     In the Schedule to the said notification,-

 

(a)    in CHAPTER 39,-

 

(i)                  for tariff item 39023000 and the corresponding entries under columns 2, 3, 4, 5, 6 and 7,   the following tariff item and entries shall be  substituted, namely:-

.

1

2

3

4

5

6

7

“39023000

Polypropylene (Co-polymer) Resin

Kg

10.5%

6.0

1.7%

1.0”

 

(ii)                for tariff item 39029000 and the corresponding entries under columns 2, 3, 4, 5, 6 and 7,   the following tariff item and entries shall be  substituted, namely:-

 

1

2

3

4

5

6

7

“39029000

Polypropylene (Homo Polymer) resin

Kg

9.1%

6.0

1.5%

1.0”

 

 

(iii)               for tariff items 392321001,  392321002,  392321003 and 392321004,   and the corresponding entries under columns 2, 3, 4, 5, 6 and 7,   the following tariff items and entries shall be  substituted, namely:-

 

1

2

3

4

5

6

7

“3923210001

HDPE woven bags with LDPE liner fitted with Zips, Velcro Canvas, Snap fasteners.

Kg

11.3%

8.50

2.0%

1.5

3923210002

HDPE woven fabrics/Sacks with U.V. Stabilisation (2% by weight)

Kg

12.0%

8.50

2.0%

1.5

3923210003

HDPE woven sacks

Kg

12.1%

8.50

2.0%

1.5

3923210004

HDPE woven sacks laminated/ coated with/without Liner

Kg

11.4%

8.50

2.0%

1.5”

 

(iv)              for tariff items 3923299001,  3923299002, and   3923299001  and the corresponding entries under columns 2, 3, 4, 5, 6 and 7,   the following tariff items and entries shall be  substituted, namely:-

 

1

2

3

4

5

6

7

“3923299001

Polypropylene plain bags (without liner)

Kg

11.0%

8.50

2.0%

1.5

3923299002

Polypropylene woven fabrics/Leno bags

Kg

11.2%

8.50

2.0%

1.5

3923299003

PP woven sacks with/without liner or with/without UV Stabilisation (2% by weight) or with/without coating lamination with kraft paper.

Kg

11.9%

8.50

2.0%

1.5”

 

(b)        in CHAPTER 42, for tariff item 420203 and the corresponding entries under columns 2, 3, 4, 5, 6 and 7,   the following tariff item and entries shall be  substituted, namely:-

 

 

1

2

3

4

5

6

7

“420203

Hand-bags, whether or not with shoulder strap, including those without handle, made of leather

Per piece

7.0%

100

1.9%

27.20”

 

(c)        in Chapter 51,-

 

(i)                  against tariff items 510602, 510603, 510604, 510605, 510701, 510702, 510703 and  510704, the words ,  figures and brackets “ ( more than 18 BWS count)” appearing respectively  under  column 2   shall be omitted.

 

(ii)                against tariff items 511101, 511102, 511201, and 511202, the words,  figures and brackets“ ( of more than 18 BWS counts)” appearing respectively  under column 2   shall be omitted.

 

(d)                in Chapter 52,-

 

(i)         for tariff items 5204,  520501, 520502, 520503 and  520504 and the corresponding entries under columns 2, 3, 4, 5, 6 and 7,   the following tariff items and entries shall be  substituted, namely:-

 

 

 

1

2

3

4

5

6

7

“5204

Cotton sewing thread, whether or not put up for retail sale

Kg

5.0%

15

3.5%

10.5

520501

of less than 60 counts, grey

Kg

3.5%

7

2.0%

4.0

520502

of less than 60 counts, dyed

Kg

4.5%

12

2.5%

6.70

520503

of  60 and more counts, grey

Kg

5.0%

15

3.5%

10.5

520504

of  60 and more counts, dyed

Kg

6.0%

 

20

 

4.0%

 

13.30”

 

 

 

(ii)        for tariff items 520701, 520702, 520703 and 520704 and the corresponding entries under columns 2, 3, 4, 5, 6 and 7,   the following tariff items and entries shall be  substituted, namely:-

 

 

1

2

3

4

5

6

7

“520701

of less than 60 counts, grey

Kg

3.5%

7

2.0%

4.0

520702

of less than 60 counts, dyed

Kg

4.5%

12

2.5%

6.70

520703

of  60 and more counts, grey

Kg

5.0%

15

3.5%

10.5

520704

of  60 and more counts, dyed

 

Kg

 

6.0%

 

20

 

4.0%

 

13.30”

 

 

(iii)       for tariff  items 520801 and  520802  and the corresponding entries under columns 2, 3, 4, 5, 6 and 7,   the following tariff items and entries shall be  substituted, namely:-

 

 

1

2

3

4

5

6

7

“520801

Grey

Kg

4.0%

12

2.5%

7.50

520802

Dyed

Kg

5.0%

18

3.0%

10.8”

 

(iv)       after  tariff  item  520802  the following tariff items  and entries shall be  inserted, namely:-

 

1

2

3

4

5

6

7

“520803

Lungis

Kg

5.0%

18

3.0%

10.8

520804

Real Madras Handkerchiefs

Kg

5.0%

18

3.0%

10.8”

 

(v)        for tariff  items  520901 and  520902 and the corresponding entries under columns 2, 3, 4, 5, 6 and 7,   the following tariff items and entries shall be  substituted, namely:-

             

1

2

3

4

5

6

7

“520901

Grey

Kg

4.0%

12

2.5%

7.50

520902

Dyed

Kg

5.0%

18

3.0%

10.8”

 

(vi)      after  tariff  item  520902  the following tariff items  and entries shall be  inserted, namely:-

             

1

2

3

4

5

6

7

“520903

Lungis

Kg

5.0%

18

3.0%

10.8

520904

Real Madras Handkerchiefs

Kg

5.0%

18

3.0%

10.8

520905

Denim fabrics

Kg

5.5%

20.0

3.3%

12.0”

 

(vii)      for tariff  items 521001, 521002, 521101, 521102, 521201 and  521202   and the corresponding entries under columns 2, 3, 4, 5, 6 and 7,   the following tariff items and entries shall be  substituted, namely:-

 

1

2

3

4

5

6

7

“521001

Grey

Kg

5.0%

18

2.0%

7.2

521002

Dyed

Kg

6.0%

24

2.5%

10.0

521101

Grey

Kg

5.0%

18

2.0%

7.2

521102

Dyed

Kg

6.0%

24

2.5%

10.0

521201

Grey

Kg

4.0%

12

1.5%

4.5

521202

Dyed

Kg

5.0%

18

2.0%

7.2”

 

(e)        in CHAPTER 55, for tariff  items 550901 and  550902   and the corresponding entries under columns 2, 3, 4, 5, 6 and 7,   the following tariff items and entries shall be  substituted, namely:-

 

 

1

2

3

4

5

6

7

“550901

Yarn containing 85% or more by weight of MMF (Grey)

 

Kg

11.0%

18

1.5%

2.45

550902

Yarn containing 85% or more by weight of MMF (Dyed)

 

Kg

12.5%

22

2.0%

3.50”

 

  (f)   in Chapter 56,-

 

(i)                   against tariff item 5605, the entries under columns 3, 4, 5 ,  6 and 7,  shall be omitted;

 

(ii)                after tariff  item 5605, the following tariff items and entries, shall be inserted, namely:-

 

1

2

3

4

5

6

7

“560501

Imitation Zari

Kg

6.5%

15

6.5%

15

560502

Others

Kg

5.0%

11.9

5.0%

11.9”

 

(iii)  (A) the tariff item 560804 shall be renumbered    “560805”;

 

(B) after tariff item  560803 and before the renumbered tariff item 560805, the following  tariff item and  entries , shall be inserted , namely:-

 

1

2

3

4

5

6

7

“560804

Fishing nets

Kg

12%

25.0

3%

6.2”

 

(g)       in Chapter 58, -

 

 (i)     against   tariff item 5809, the entries under columns 3, 4, 5, 6, and 7, shall be omitted;

 

(ii)    after tariff item 5809,  the following tariff items and entries, shall be inserted, namely:-

 

 

1

2

3

4

5

6

7

“580901

Imitation Zari

Kg

6.5%

15

6.5%

15

580902

Others

Kg

5.0%

11.9

5.0%

11.9”

 

 

(h)    in CHAPTER 60,-

 

(i)         for tariff  item 600103 and the corresponding entries under columns 2, 3, 4, 5, 6 and 7,   the following tariff item and entries shall be  substituted, namely:-

 

1

2

3

4

5

6

7

“600103

of  Cotton and others

Kg.

4.0%

12

2.5%

7.5”

 

 

                (ii)          for tariff  item 600203 and the corresponding entries under columns 2, 3, 4, 5, 6 and 7,   the following tariff item and entries shall be  substituted, namely:-

 

1

2

3

4

5

6

7

“600203

of  Cotton and others

Kg.

4.0%

12

2.5%

7.5”

 

                        (iii)       for tariff  item 600303 and the corresponding entries under columns 2, 3, 4, 5, 6 and 7,   the following tariff item and entries shall be  substituted, namely:-

 

1

2

3

4

5

6

7

“600303

of  Cotton and others

Kg.

4.0%

12

2.5%

7.5”

 

 

 

 

 

 

 

 

                        (iv)       for tariff  item 600403 and the corresponding entries under columns 2, 3, 4, 5, 6 and 7,   the following tariff item and entries shall be  substituted, namely:-  

            

1

2

3

4

5

6

7

“600403

of  Cotton and others

Kg.

4.0%

12

2.5%

7.5”

 

 

 

 

 

 

 

 

 

            (v)              for tariff  item 600503 and the corresponding entries under columns 2, 3, 4, 5, 6 and 7,   the following tariff item and entries shall be  substituted, namely:-    

      

1

2

3

4

5

6

7

“600503

of  Cotton and others

Kg.

4.0%

12

2.5%

7.5”

 

 

 

 

 

 

 

 

 

                        (vi)       for tariff  item 600603 and the corresponding entries under columns 2, 3, 4, 5, 6 and 7,   the following tariff item  and entries shall be  substituted, namely:-   

       

1

2

3

4

5

6

7

“600603

of  Cotton and others

Kg.

4.0%

12

2.5%

7.5”

 

 

 

 

 

 

 

 

 

    (i) in CHAPTER 61,-

(i)         for tariff  items 610101and 610102  and the corresponding entries under columns 2, 3, 4, 5, 6 and 7,   the following tariff items and entries shall be  substituted, namely:-

 

1

2

3

4

5

6

7

“610101

   of Cotton

piece

6.0%

30

2.5%

12.50

610102

   of blend containing Cotton     and man made fibre

piece

6.8%

30

2.3%

10.1”

 

(ii)                for tariff  items 610201and 610202  and the corresponding entries under columns 2, 3, 4, 5, 6 and 7,   the following tariff items and entries shall be  substituted, namely:-

 

1

2

3

4

5

6

7

“610201

   of Cotton

piece

6.0%

30

2.5%

12.50

610202

of blend containing Cotton

   and man made fibre

piece

6.8%

30

2.3%

10.1”

             

(iii)       for tariff  items 61030101and 61030102 and the corresponding entries under columns 2, 3, 4, 5, 6 and 7,   the following tariff items and entries shall be  substituted, namely:-

 

1

2

3

4

5

6

7

“61030101

   of Cotton

piece

6.0%

30

2.5%

12.50

61030102

of blend containing Cotton

   and man made fibre

piece

6.8%

30

2.3%

10.1”

             

                        (iv)       for tariff  items 61030201, 61030202 and 61030203 and the corresponding entries under columns 2, 3, 4, 5, 6 and 7,   the following tariff items and entries shall be  substituted, namely:-

 

1

2

3

4

5

6

7

“61030201

   of Cotton

piece

6.0%

25

2.5%

10.50

61030202

 

of blend containing Cotton

   and man made fibre

 

piece

6.8%

28

2.3%

9.50

61030203

   of  man made fibre

piece

7.5%

30

2.0%

8.00”

 

                  (v)        for tariff  item 61030206  and the corresponding entries under columns 2, 3, 4, 5, 6 and 7   the following tariff item  and entries shall be  substituted, namely:-

 

1

2

3

4

5

6

7

“61030206

   of  Wool

Piece

6.0%

30

2.5%

12.50”

             

                        (vi)       for tariff  items 61040101 and 61040102 and the corresponding entries under columns 2, 3, 4, 5, 6 and 7,   the following tariff items and entries shall be  substituted, namely:-

 

 

1

2

3

4

5

6

7

“61040101

   of Cotton

piece

6.0%

30

2.5%

12.50

61040102

of blend containing Cotton

   and man made fibre

piece

6.8%

30

2.3%

10.1”

 

 

                        (vii)      for tariff  items 61040201, 61040202 and 61040203 and the corresponding entries under columns 2, 3, 4, 5, 6 and 7,   the following tariff items and entries shall be  substituted, namely:-

 

1

2

3

4

5

6

7

“61040201

   of Cotton

piece

6.0%

25

2.5%

10.50

61040202

of blend containing Cotton

   and man made fibre

piece

6.8%

28

2.3%

9.50

61040203

   of  man made fibre

piece

7.5%

30

2.0%

8.00”

 

 

(viii)     for tariff  item 61040206 and the corresponding entries under columns 2, 3, 4, 5, 6 and 7,   the following tariff item and entries shall be  substituted, namely:-

 

1

2

3

4

5

6

7

“61040206

Of  Wool

Piece

6.0%

30

2.5%

12.50”

 

 

                        (ix)       for tariff  items 610501, 610502 and 610503 and the corresponding entries under columns 2, 3, 4, 5, 6 and 7   the following tariff items and entries shall be  substituted, namely:-

 

1

2

3

4

5

6

7

“610501

   of Cotton

piece

6.0%

25

2.5%

10.50

610502

of blend containing Cotton

   and man made fibre

piece

6.8%

28

2.3%

9.5

610503

   of  man made fibre

piece

7.5%

30

2.0%

8.0”

 

                 (x)         for tariff  item 610506 and the corresponding entries under columns 2, 3, 4, 5, 6 and 7   the following tariff item  and entries shall be  substituted, namely:-

 

1

2

3

4

5

6

7

“610506

of Wool

piece

6.0%

30

2.5%

12.50”

 

            (xi)             for tariff  items 610601, 610602 and 610603 and the corresponding entries under columns 2, 3, 4, 5, 6 and 7   the following tariff items and entries shall be  substituted, namely:-

 

 

1

2

3

4

5

6

7

“610601

of Cotton

piece

6.0%

25

2.5%

10.50

610602

of Blend containing Cotton and man made fibre

piece

6.8%

28

2.3%

9.50

610603

of man made fibre

piece

7.5%

30

2.0%

8.00”

 

(xii)      for tariff  item 610606 and the corresponding entries under columns 2, 3, 4, 5, 6 and 7   the following tariff item and entries shall be  substituted, namely:-

 

1

2

3

4

5

6

7

“610606

of Wool

piece

6.0%

30

2.5%

12.50”

 

(j)  in Chapter 62,-

 

(i)             for tariff  items 620101 and  620102 and the corresponding entries under columns 2, 3, 4, 5, 6 and 7   the following tariff items and entries shall be  substituted, namely:-

 

 

1

2

3

4

5

6

7

“620101

of Cotton

piece

6.0%

30

2.5%

12.50

620102

of Blend containing Cotton and man made fibre

piece

6.8%

30

2.3%

10.1”

 

 

            (ii)              for tariff  items 620201 and  620202 and the corresponding entries under columns 2, 3, 4, 5, 6 and 7   the following tariff items and entries shall be  substituted, namely:-

 

 

 

1

2

3

4

5

6

7

“620201

of Cotton

piece

6.0%

30

2.5%

12.50

620202

of Blend containing Cotton and man made fibre

piece

6.8%

30

2.3%

10.1”

 

            (iii)             for tariff  items 62030101 and 62030102 and the corresponding entries under columns 2, 3, 4, 5, 6 and 7   the following tariff items and entries shall be  substituted, namely:-

 

1

2

3

4

5

6

7

“62030101

  of Cotton

piece

6.0%

30

2.5%

12.50

62030102

  of blend containing Cotton  

  and man made fibre

piece

6.8%

30

2.3%

10.1”

 

 

 

 

 

 

      (iv)             for tariff  items 62030201, 62030202 and 62030203 and the corresponding entries under columns 2, 3, 4, 5, 6 and 7   the following tariff items and entries shall be  substituted, namely:-

 

 

1

2

3

4

5

6

7

“62030201

of Cotton

piece

6.0%

25

2.5%

10.50

62030202

of Blend containing Cotton and man made fibre

piece

6.8%

28

2.3%

9.5

62030203

of man made fibre

piece

7.5%

30

2.0%

8.0”

 

 

(v)        for tariff  item 62030206 and the corresponding entries under columns 2, 3, 4, 5, 6 and 7   the following tariff item and entries shall be  substituted, namely:-

 

1

2

3

4

5

6

7

“62030206

of Wool

piece

6.0%

30

2.5%

12.50”

 

 

(vi)      for tariff  items 62040101 and 62040102 and the corresponding entries under columns 2, 3, 4, 5, 6 and 7   the following tariff items and entries shall be  substituted, namely:-

 

 

1

2

3

4

5

6

7

“62040101

  of Cotton

piece

6.0%

30

2.5%

12.50

62040102

  of blend containing Cotton  

  and man made fibre

piece

6.8%

30

2.3%

10.10”

 

 

(vii)     for tariff  items 62040201,  62040202 and  62040203  and the corresponding entries under columns 2, 3, 4, 5, 6 and 7   the following tariff items and entries shall be  substituted, namely:-

 

 

1

2

3

4

5

6

7

“62040201

of Cotton

piece

6.0%

25

2.5%

10.50

62040202

of Blend containing Cotton and man made fibre

piece

6.8%

28

2.3%

9.5

62040203

of man made fibre

piece

7.5%

30

2.0%

8.0”

 

 

(viii)           for tariff  item 62040206 and the corresponding entries under columns 2, 3, 4, 5, 6 and 7   the following tariff item and entries shall be  substituted, namely:-

 

1

2

3

4

5

6

7

“62040206

of Wool

piece

6.0%

30

2.5%

12.50”

 

 

 

 

(ix)      for tariff  items 620501, 620502 and 620503 and the corresponding entries under columns 2, 3, 4, 5, 6 and 7   the following tariff items and entries shall be  substituted, namely:-

 

1

2

3

4

5

6

7

“620501

of Cotton

piece

6.0%

28

2.5%

11.70

620502

of blend containing Cotton and man made fibre

piece

6.8%

28

2.3%

9.50

620503

of  man made fibre

piece

7.5%

30

2.0%

8.0”

 

(x)       for tariff  item 620506 and the corresponding entries under columns 2, 3, 4, 5, 6 and 7   the following tariff item  and entries shall be  substituted, namely:-

 

1

2

3

4

5

6

7

“620506

of Wool

piece

6.0%

30

2.5%

12.50”

 

 

(xi)       for tariff  items 620601, 620602 and 620603 and the corresponding entries under columns 2, 3, 4, 5, 6 and 7   the following tariff items and entries shall be  substituted, namely:-

 

1

2

3

4

5

6

7

“620601

  of Cotton

piece

6.0%

28

2.5%

11.70

620602

of Blend containing Cotton and man made fibre

piece

6.8%

28

2.3%

9.50

620603

of man made fibre

piece

7.5%

30

2.0%

8.00”

 

(xii)      for tariff  item 620606 and the corresponding entries under columns 2, 3, 4, 5, 6 and 7   the following tariff item  and entries shall be  substituted, namely:-

 

1

2

3

4

5

6

7

“620606

of Wool

piece

6.0%

30

2.5%

12.50”



 

(k) in Chapter  63,-

 

(i)         for tariff  items 630401, 630402 and 630403 and the corresponding entries under columns 2, 3, 4, 5, 6 and 7   the following tariff items and entries shall be  substituted, namely:-

 

1

2

3

4

5

6

7

“630401

  of Cotton

Kg.

5.0%

50

2.0%

20

630402

  of blend containing Cotton    

 and man made fibre

Kg.

5.5%

55

2.0%

20

630403

  of  man made fibre

Kg.

6.0%

60

2.0%

20”

 

(ii)        for tariff  items 630701, 630702 and 630703 and the corresponding entries under columns 2, 3, 4, 5, 6 and 7   the following tariff items and entries shall be  substituted, namely:-

 

1

2

3

4

5

6

7

“630701

   of Cotton

Kg.

5.0%

50

2.0%

20

630702

of blend containing Cotton

   and man made fibre

Kg.

5.5%

55

2.0%

20

630703

   of  man made fibre

Kg.

6.0%

60

2.0%

20”

 

(iii)       for tariff  items 630801, 630802 and 630803 and the corresponding entries under columns 2, 3, 4, 5, 6 and 7   the following tariff items and entries shall be  substituted, namely:-

 

1

2

3

4

5

6

7

“630801

of Cotton

Kg.

5.0%

50

2.0%

20

630802

 

of Blend containing Cotton and man made fibre

Kg.

5.5%

55

2.0%

20

630803

of man made fibre

Kg.

6.0%

60

2.0%

20”

 

( l ) in Chapter 73,-

 

(i)  for tariff  items 732301, 732302 and 732303 and the corresponding entries under  columns 2, 3, 4, 5, 6 and 7,   the following tariff items and entries shall be  substituted, namely:-

 

1

2

3

4

5

6

7

“732301

 of Stainless steel with Nickel

 content of 8% and above