Retrospective amendments carried out in the Drawback Schedule, 2008-09 vide Amending Notification No.2/2009-Cus.(N.T,) dated 02.1.2009 - Customs - PUBLIC NOTICE NO. 43/2009

GOVERNMENT OF INDIA MINISTRY OF FINANCE OFFICE OF THE COMMISSIONER OF CUSTOMS CUSTOM HOUSE, 60 RAJAJI SALAI, CHENNAI-600001. F. No. S.Misc.18/09-Dbk Dated: 31.03.2009 PUBLIC NOTICE NO. 43/2009 Sub: Retrospective amendments carried out in the Drawback Schedule, 2008-09 vide Amending Notification No.2/2009-Cus.(N.T,) dated 02.1.2009-reg. Attention of the Exporters is invited to the Notification No. 103/2008 Cus (N.T.) dated 29.08.2008 which has been amended vide Notification No.02/2009 - 2/2009-cus (N.T.) dated 02.01.2009 to enhance Ail Industry Rates of Duty Drawback on some commodities with retrospective effect from 1 st September 2008. The amendments made are reproduced below for case of reference ' (a) In Chapter 52, - (i) for the entry in column 5 against tariff item 520501, the entry 12 shall be substituted, (ii) for the entry in column 5 against tariff item 520502, the entry 16 shall I be substituted; (b) In Chapter 54 for the tariff items 540201 and 540202 and the entries relating thereto, the following tariff items and the entries shall be substituted, namely 540201 Polyester texturised/twisted yarn(Grey), manufactured from the Terminal Excise Duty paid filament yarn procured from outside, by a manufacturer who does not have the facilities in his factory (including plant and equipment) for the manufacture of filament yarns of Chapter 54 KG 10.5% 15 2.2% 2.9 540202 Polyester texturised/twisted yarn(Dyed) manufactured from the Terminal Excise Duty paid filament yarn procured from outside, by a manufacturer who does not have the facilities in his factory (including plant and equipment) for the manufacture of filament yams of Chapter 54 KG 12.2% 20 2.6% 3.8 540203 Others (Grey) KG 2.2% 2.9 2.2% 2.9 540204 Others (Dyed) KG 2.6% 3.8 2.6% 3.8 [Explanation- For the purposes of tariff items 540201 and 540202, 'manufacture of filament yarns' means manufacture of filaments of organic polymers produced by, - (a) polymerization of organic monomers, such as, polyamides, polyesters, polyurethenes or polyvinyl derivatives; or (b) chemical transformation of natural organic polymers (cellulose, casein, proteins or algae), such as, viscose rayon, cellulose acetate, cupro or alginates.]. (c) In Chapter 60, - (i) for tariff items 600101 , 600102 and 600103 and the entries relating thereto, the following tariff items and the entries shall be substituted, namely: 600101 Of wool Kg 5.8% 19.8 3.1% 10.6 600102 Of Man Made Fibres Kg. 5.9% 24.6 1.2% 3.3 600103 Of Cotton and others Kg. 5% 15.6 1% 3.4 (ii) for tariff items 600201 600202 and 600203 and the entries relating thereto, the following tariff items and the entries shall be substituted, namely:- 600201 Of Wool Kg. 5.8% 19.8 3.1% 10.6 600202 Of Man Made Fibres Kg 8.9% 24.6 1.2% 3.3 600203 Of Cotton end others Kg. 5% 15.6 1% 3.4 (iii) for tariff items 600301 600302 and 600303 and the entries relating thereto, the following tariff items and the entries shall be substituted, namely- 600301 Of Wool Kg 5.8% 19.8 3.1% 10.6 600302 Of Man Made Fibres Kg 8.9% 24.6 1.2% 3.3 600303 Of Cotton and others Kg 5% 15.6 1% 3.4 (v) for tariff items 600401, 600402 and 600403 and the entries relating thereto, the following tariff items and the entries shall be substituted, namely:- 600401 Of Wool Kg. 58% 19.8 3.1% 10.6 600402 Of Men Made Fibres Kg. 8.9% 24.6 1.2% 3.3 600403 Of Cotton and others Kg 5% 15.6 1% 3.4 (v) for tariff items 600501 600502 and 600503 and the entries relating thereto, the following tariff items and the entries shall be substituted, namely:- 600501 Of Wool Kg 5.8% 19.8 3.1% 10.6 600502 Of Man Made Fibres Kg 8.9% 24.6 1.2% 3.3 600503 Of Cotton and others Kg 5 % 15.6 1% 3.4 (vii) for tariff items 600601, 600602 and 600603 and the entries relating thereto, the following tariff items and the entries shall be substituted, namely:- 600601 Of Wool Kg. 5.8% 19.8 3.1% 10.6 600602 Of Man Made Fibres Kg. 8.9% 24.6 1.2% 3.3 600603 Of Cotton and others Kg. 5% 15.6 1% 3.4 (d) In Chapter 82, (i) for tariff item 8201 and the entries relating thereto, the following tariff item and the entries shall be substituted , namely:- 8201 Hand tools, the following: spades, shovels, mattocks, picks; hoes, forks end rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forest Kg 10% 7.5 1.2% 0.85 (ii) for the entry in column 5 against tariff item 821101, the entry 28 shall be substituted; (iii) for the entry in column 5 against tariff item 821401, the entry 28 shall be substituted; (iv) for the entry in column 5 against tariff item 821501, the entry '128 shall be substituted; (e) In Chapter 87, for the entry in Column 5 against tariff item 871201, the entry 240 shall be substituted, In accordance with the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, concerned Exporters are advised to file supplementary claims for claiming differential Drawback amount, if any, arising out of these retrospective changes. Sd/- (S.M.BHATNAGAR) COMMISSIONER OF CUSTOMS (EXPORTS)