TO
BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3,
SUB-SECTION (i)
GOVERNMENT OF INDIA
MINISTRY
OF FINANCE
(DEPARTMENT
OF REVENUE)
New Delhi, dated the 29th August, 2008
Notification No. 103
/2008 - CUSTOMS (N.T.)
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 (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.68/2007-Customs (N.T.), dated the 16th July, 2007 [GSR 485 (E), dated the 16th July, 2007] except as respects things done or omitted to be done before such supersession, the Central Government hereby determines the rates of drawback as specified in the Schedule annexed hereto (hereinafter referred to as the said Schedule) subject to the following notes and conditions, namely:-
Notes
and conditions:
(1)
The tariff items and descriptions of goods in
the said Schedule are aligned with the tariff items and descriptions of goods in
the First Schedule to the Customs Tariff Act, 1975(51 of 1975) at the four-digit
level only. The descriptions of goods given at the six digit or eight digit or
modified six or eight or ten digits are in several cases not aligned with the
descriptions of goods given in the said First Schedule to the Customs Tariff
Act, 1975
(2)
The General Rules for the Interpretation of the
First Schedule to the said Customs Tariff Act, 1975 shall mutatis mutandis apply
for classifying the export goods listed in the said Schedule.
(3)
Notwithstanding anything contained in the said
Schedule, all artware or handicraft items shall be classified under the heading
of artware or handicraft (of constituent material) as mentioned in the relevant
Chapters.
(4)
The figures shown in columns (4) and (6) in the
Schedule refer to the rate of drawback expressed as a
percentage of the free on board ( f.o.b.) value or the rate per unit
quantity of the export goods, as the case may be.
(5)
The figures shown in columns (5) and (7) in the
said Schedule refer to the maximum amount of drawback that can be availed of per
unit specified in column (3).
(6)
The figures shown under the drawback rate and
drawback cap appearing below the column “Drawback when Cenvat facility has not
been availed” refer to the total drawback (customs, central excise and service
tax component put together) allowable and those appearing under the column
“Drawback when Cenvat facility has been availed” refer to the drawback
allowable
under the customs component. The difference between the two columns refers to the
central
excise and service tax component of drawback. If the rate indicated is the same
in both the columns, it shall mean that the same pertains to only customs
component and is available irrespective of whether the exporter has availed of
Cenvat or not.
(7)
Drawback at the rates specified in the said
Schedule 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.
(8)
The rates of drawback specified in the said
Schedule 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 or exported in discharge of export obligation against an
Advance Licence or Advance Authorisation issued under the Duty Exemption Scheme
of the relevant Export and Import Policy or the Foreign Trade Policy:
Provided that where exports are made against Advance Licences issued on
or after the 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-Customs, dated the 25th April, 2000, or against
Duty Free Replenishment
Certificate Licence issued
in terms of notification No.
46/2002-Customs, dated the 22nd
April, 2002, or against Duty
Free Replenishment
Certificate Licence issued
in terms of notification No. 90/2004-Customs, dated the 10th
September, 2004, drawback at the rate equivalent to Central Excise allocation of
rate of drawback specified in the said Schedule shall be admissible subject to
the conditions specified therein;
(c)
manufactured or exported by
a unit licensed as hundred per cent. Export Oriented Unit in terms of the
provisions of the relevant Export and Import Policy and the Foreign Trade
Policy;
(d)
manufactured or exported by any of the units situated in free trade zones
or export processing zones or special economic zones;
(e)
manufactured or exported by availing
the rebate of duty
paid on
materials used
in the manufacture or
processing of such
commodity or
product in terms of rule 18
of the Central Excise Rules, 2002;
(f)
manufactured or exported in terms of sub-rule (2) of rule 19 of the
Central Excise Rules, 2002;
(g)
manufactured 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 or manufactured or exported availing of the facility
under the Duty Entitlement Pass Book Scheme as contained in paragraph 4.3 of the
Export and Import Policy 2002-2007, notified
under section 5 of
the Foreign Trade
(Development and
Regulation) Act, 1992 (22 of
1992), read with
paragraph 4.37 of the
Hand Book of Procedures (Volume 1) issued in pursuance of
the provisions
of paragraph
2.4 of the said
policy
or manufactured or exported availing of the facility under the Duty Entitlement
Pass Book Scheme as contained in paragraph 4.3 of the Foreign Trade Policy
2004-2009, notified under
section 5 of the Foreign
Trade (Development and Regulation)
Act, 1992 (22 of 1992), read with
paragraph 4.37 of the Hand Book of
Procedures (Volume 1) issued in pursuance of
the provisions
of paragraph
2.4 of the said policy.
(9)
Where
the export product is not specifically covered by the description of goods in
the said Schedule, the rate of drawback may be fixed, on an application by an
individual manufacturer or exporter in accordance with the Customs, Central
Excise Duties and Service Tax Drawback Rules, 1995.
(10)
The rates of drawback specified against the various tariff items in the
said Schedule in specific terms or on ad valorem basis, unless otherwise
specifically provided, are inclusive of drawback for packing materials used, if
any.
(11)
The term
“dyed”, wherever used in the said Schedule in relation to textile materials,
shall include yarn or piece dyed or predominantly printed or coloured in the
body.
(12)
Wherever specific rates have been provided
against tariff item in the
Schedule, the drawback
shall be payable only if
the amount is one per cent
or more of
free on board value, except where the amount
of drawback
per shipment
exceeds five hundred
rupees.
(13)
The expressions “when Cenvat facility has not been availed”, used in
the said Schedule, shall mean that the exporter shall satisfy the following
conditions, namely:-
(i) The
exporter shall declare, and
if necessary,
establish to
the satisfaction of
the Assistant Commissioner of Customs or Assistant Commissioner of
Central Excise or Deputy Commissioner of Customs or Deputy Commissioner of
Central Excise, as the case may be, that no Cenvat facility has been
availed for any of the inputs or input services used in the manufacture of the
export product;
(ii) if the
goods are exported under bond or claim for rebate of duty of central excise, a
certificate from the Superintendent of Customs or Superintendent of 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 the certificate regarding non-availment of Cenvat facility shall not be required in the case of exports
of handloom products or handicrafts (including handicrafts of brass artware) or
finished leather and other export products which are unconditionally
exempt from the duty of central
excise.
(14)
Whenever a composite article is exported for which any specific rate has
not been provided in the said Schedule, the rates of drawback applicable to
various constituent materials can be extended to the composite article according
to net content of such materials on the basis
of a
self-declaration to be furnished
by the exporter
to this effect and in cases
of doubt or where there is any information contrary to the declarations, the
proper officer of customs shall cause a verification of such declarations.
(15)
The term ‘article of leather’ in Chapter 42 of the said Schedule
shall mean any article wherein 60% or more of the outer visible surface area
(excluding shoulder straps or handles or fur skin trimming, if any) is of
leather notwithstanding that such article is made of leather and any other
material.
(16)
The term “dyed” in relation to fabrics and yarn of cotton, shall
include “bleached or mercerized or printed or mélange.”
(17)
The term “dyed” in relation to textile materials in Chapters 54 and
55, shall include “printed or bleached”.
(18)
In respect of the tariff items appearing in Chapter 64 of the said
Schedule, leather shoes, boots or half boots for adult shall comprise the
following sizes, namely: -
(a)
French point or Paris point or Continental Size above 33;
(b)
English or UK adult size 1 and above;
(c)
American or USA adult size 1 and above.
(19)
In respect of the tariff items appearing in Chapter 64 of the said
Schedule, leather shoes, boots or half boots for children shall comprise the
following sizes, namely: -
(a)
French point or Paris point or Continental Size upto 33;
(b)
English or UK children size upto 13;
(c)
American or USA children size upto 13.
2. All
claims for duty drawback shall be filed with reference to the tariff items and
descriptions of goods shown in columns 1 and 2 of the said Schedule
respectively.
3. This
notification shall come into force on the
1st day of September, 2008.
[F.No.609/40/2008-DBK]
(Najib
Shah)
JOINT
SECRETARY TO THE GOVERNMENT OF INDIA
-4-