All Industry Rates of Duty Drawback for the year 2002-2003 effective from 1-6-2002 — Regarding - Customs - 029/02

Circular No. 29/2002-Cus., dated 29-5-2002 F. No. 609/99/2002-DBK Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : All Industry Rates of Duty Drawback for the year 2002-2003 effective from 1-6-2002 — Regarding I am enclosing a copy of the Drawback Table 2002-2003, issued vide notification No. 33/2002-Cus (N.T.), dated 29-5-2002. These rates will come into effect from 1-6-2002. The old drawback rate would be applicable till 31-5-2002. 2. The new Drawback Table has the following salient features :- (ix) This year, Explanatory Notes have been introduced in various Chapters which shall aid in easier interpretation of the entries and obviate any disputes at the field level. (x) For Dye Intermediates, falling under SS No. 29.14, now a generic entry has been created which shall cover all kinds of organic dye intermediates. (xi) In case of Leather Articles, the entries have been regrouped with fewer number of entries now covering large number of products. In order to remove any confusion as to their scope, in the notes to Chapter 42 an exhaustive list of products has been provided. (xii) Further, in order to provide adequate rebate to such Leather Articles which are made of leather in combination with other materials and where the indigenous leather is less than 60% of the visible area, separate entries have been created in Chapter 42. Also, a new item 'Golf Glove' has been included in this Chapter. (xiii) Since even Knitted Garments are now chargeable to Central Excise duty, separate set of entries have been created for exporters availing of CENVAT facility or not availing of CENVAT facility. (xiv) In Chapter 64, the entries relating to Leather Footwear have been clubbed for the sake of easier classification of goods and payment of drawback. (xv) A new item 'Non-alloy, hot rolled coil/ sheets/plates' has been included in Chapter 72. (xvi) The entry relating to Gaskets (SS No. 84.59) has been recast and an Explanatory Note has been given for defining its scope. (xvii) A new item 'Aluminium Conductor' has been included in Chapter 85. (xviii) Similarly, in Chapter 96, Writing Instruments including Mechanical Pencils, now have a single entry to facilitate export of products in assorted packs and to discount the possibility of any disputes. This shall also reduce paper work and transaction cost. Same measure has also been adopted for parts of Writing Instruments. (xix) Since Central Excise duty has been levied this year on many products for the first time, the availment of drawback for such products has been made incumbent upon the availment of CENVAT facility. A few such products are - Paper products, Laboratory Glassware, Immitation Zari, Knitted Fabrics, Grey Fabrics and Complete Bicycles. 3. The Directorate of Drawback has tried its best to provide a user-friendly Drawback Table, complete in all details. Still the possibility of any errors/omissions have crept into inadvertently, cannot be ruled out. I would, therefore, request that the staff concerned may be advised to go through the changes effected in the All Industry Rates meticulously and bring to my notice for initiating suitable corrective action. 4. The new Drawback Table may be given wide publicity through issuance of Public Notice. Suitable Standing Orders may also be issued to inform the field officers and the staff concerned.