Amendment in notification No. 89/2017-Cus(NT) dated 21.09.2017 relating to AIRs of Duty Drawback. - 8/2018 - Customs - Non Tariff

GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 8/2018-CUSTOMS (N.T.) New Delhi, the 22nd January, 2018 G.S.R. 50 (E). In exercise of the powers conferred by sub-section (2) of section 75 of the Customs Act, 1962 (52 of 1962) and sub-section (2) of section 37 of the Central Excise Act, 1944 (1 of 1944) read with rules 3 and 4 of the Customs and Central Excise Duties Drawback Rules, 2017 , the Central Government hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 89/2017 - Customs (N.T.), dated the 21st September, 2017, published vide number G.S.R. 1178 (E), dated the 21st September, 2017 , namely:- In the said notification, in the Schedule,- (i) in Chapter - 3 , against tariff items 030201 , 0303 , 030401 , 030701 and 030801 ,- (a) for the entry in column (4), the entry 2.1% shall be substituted; (b) for the entry in column (5), the entry 10.9 shall be substituted; (ii) in Chapter - 16 ,- (a) against tariff item 160301 ,- (i) for the entry in column (4), the entry 2.1% shall be substituted; (ii) for the entry in column (5), the entry 10.9 shall be substituted; (b) against tariff item 160501 ,- (i) for the entry in column (4), the entry 2.7% shall be substituted; (ii) for the entry in column (5), the entry 21.6 shall be substituted; (c) against tariff item 160502 ,- (i) for the entry in column (4), the entry 2.1% shall be substituted; (ii) for the entry in column (5), the entry 57.2 shall be substituted; (d) against tariff item 160503 ,- (i) for the entry in column (4), the entry 2.4% shall be substituted; (ii) for the entry in column (5), the entry 24 shall be substituted; (e) against tariff item 160504 ,- (i) for the entry in column (4), the entry 2.7% shall be substituted; (ii) for the entry in column (5), the entry 46.6 shall be substituted; (f) against tariff item 160505 ,- (i) for the entry in column (4), the entry 2.1% shall be substituted; (ii) for the entry in column (5), the entry 10.9 shall be substituted; (iii) in Chapter - 29 ,- (a) against tariff item 290701 ,- (i) for the entry in column (4), the entry 1.5% shall be substituted; (ii) for the entry in column (5), the entry 4.7 shall be substituted; (b) against tariff item 291201 ,- (i) for the entry in column (4), the entry 1.5% shall be substituted; (ii) for the entry in column (5), the entry 11.3 shall be substituted; (iv) in Chapter -39 ,- (a) tariff item 391802 and the entries relating thereto shall be omitted; (b) against tariff item 392603 , for the entry in column (4), the entry 1.9% shall be substituted; (v) in Chapter - 40 ,- (a) against tariff item 401101 ,- (i) for the entry in column (4), the entry 3.6% shall be substituted; (ii) for the entry in column (5), the entry 12.2 shall be substituted; (b) against tariff item 401102 ,- (i) for the entry in column (4), the entry 5.75% shall be substituted; (ii) for the entry in column (5), the entry 11.5 shall be substituted; (c) against tariff item 401199 ,- (i) for the entry in column (4), the entry 3.6% shall be substituted; (ii) for the entry in column (5), the entry 8.5 shall be substituted; (d) against tariff item 401301 ,- (i) for the entry in column (4), the entry 5.4% shall be substituted; (ii) for the entry in column (5), the entry 12.3 shall be substituted; (e) against tariff item 401399 ,- (i) for the entry in column (4), the entry 3.6% shall be substituted; (ii) for the entry in column (5), the entry 7.9 shall be substituted; (vi) in Chapter - 41 ,- (a) against tariff items 410701 , 411201 , 411301 , and 4114 ,- (i) for the entry in column (4), the entry 2.36% shall be substituted; (ii) for the entry in column (5), the entry 4.3 shall be substituted; (b) against tariff items 410702 , 411202 and 411302 ,- (i) for the entry in column (4), the entry 2.36% shall be substituted; (ii) for the entry in column (5), the entry 2.6 shall be substituted; (vii) in Chapter - 42 ,- (a) against tariff item 420101 ,- (i) for the entry in column (4), the entry 2.2% shall be substituted; (ii) for the entry in column (5), the entry 48.1 shall be substituted; (b) against tariff item 420102 ,- (i) for the entry in column (4), the entry 1.6% shall be substituted; (ii) for the entry in column (5), the entry 256.9 shall be substituted; (c) against tariff item 42020101 ,- (i) for the entry in column (4), the entry 2.4% shall be substituted; (ii) for the entry in column (5), the entry 128.5 shall be substituted; (d) against tariff item 42020201 ,- (i) for the entry in column (4), the entry 2.4% shall be substituted; (ii) for the entry in column (5), the entry 87.9 shall be substituted; (e) against tariff item 42020202 ,- (i) for the entry in column (4), the entry 2.4% shall be substituted; (ii) for the entry in column (5), the entry 77.1 shall be substituted; (f) against tariff item 42020301 ,- (i) for the entry in column (4), the entry 2.0% shall be substituted; (ii) for the entry in column (5), the entry 17 shall be substituted; (g) against tariff item 42020401 ,- (i) for the entry in column (4), the entry 2.0% shall be substituted; (ii) for the entry in column (5), the entry 17 shall be substituted; (h) against tariff item 420301 ,- (i) for the entry in column (4), the entry 2.9% shall be substituted; (ii) for the entry in column (5), the entry 230.2 shall be substituted; (i) against tariff item 420302 ,- (i) for the entry in column (4), the entry 2.9% shall be substituted; (ii) for the entry in column (5), the entry 193.3 shall be substituted; (j) against tariff item 420305 ,- (i) for the entry in column (4), the entry 3.5% shall be substituted; (ii) for the entry in column (5), the entry 6.6 shall be substituted; (k) against tariff item 420307 ,- (i) for the entry in column (4), the entry 1.9% shall be substituted; (ii) for the entry in column (5), the entry 15.8 shall be substituted; (viii) in Chapter - 51 ,- (a) against tariff item 510601 ,- (i) for the entry in column (4), the entry 5.1% shall be substituted; (ii) for the entry in column (5), the entry 118 shall be substituted; (b) against tariff item 510602 ,- (i) for the entry in column (4), the entry 4.9% shall be substituted; (ii) for the entry in column (5), the entry 119 shall be substituted; (c) against tariff item 510603 , for the entry in column (4), the entry 5.1% shall be substituted; (d) against tariff item 510604 , for the entry in column (4), the entry 4.9% shall be substituted; (e) against tariff item 510605 , for the entry in column (4), the entry 5.1% shall be substituted; (f) against tariff item 510606 , for the entry in column (4), the entry 4.9% shall be substituted; (g) against tariff item 510698 , for the entry in column (4), the entry 5.1% shall be substituted; (h) against tariff item 510699 ,- (i) for the entry in column (4), the entry 4.9% shall be substituted; (ii) for the entry in column (5), the entry 40.7 shall be substituted; (i) against tariff item 510701 ,- (i) for the entry in column (4), the entry 5.1% shall be substituted; (ii) for the entry in column (5), the entry 118 shall be substituted; (j) against tariff item 510702 ,- (i) for the entry in column (4), the entry 4.9% shall be substituted; (ii) for the entry in column (5), the entry 119 shall be substituted; (k) against tariff item 510703 , for the entry in column (4), the entry 5.1% shall be substituted; (l) against tariff item 510704 ,- (i) for the entry in column (4), the entry 4.9% shall be substituted; (ii) for the entry in column (5), the entry 73.9 shall be substituted; (m) against tariff item 510705 ,- (i) for the entry in column (4), the entry 5.1% shall be substituted; (ii) for the entry in column (5), the entry 51.2 shall be substituted; (n) against tariff item 510706 ,- (i) for the entry in column (4), the entry 4.9% shall be substituted; (ii) for the entry in column (5), the entry 63.2 shall be substituted; (o) against tariff item 510798 , for the entry in column (4), the entry 5.1% shall be substituted; (p) against tariff item 510799 ,- (i) for the entry in column (4), the entry 4.9% shall be substituted; (ii) for the entry in column (5), the entry 35.4 shall be substituted; (q) against tariff item 510801 , for the entry in column (4), the entry 5.1% shall be substituted; (r) against tariff item 510802 , for the entry in column (4), the entry 4.9% shall be substituted; (s) against tariff item 510901 , for the entry in column (4), the entry 5.1% shall be substituted; (t) against tariff item 510902 ,- (i) for the entry in column (4), the entry 4.9% shall be substituted; (ii) for the entry in column (5), the entry 89.1 shall be substituted; (u) against tariff item 511001 , for the entry in column (4), the entry 5.1% shall be substituted; (v) against tariff item 511002 , for the entry in column (4), the entry 4.9% shall be substituted; (w) against tariff item 511101 , for the entry in column (4), the entry 5.0% shall be substituted; (x) against tariff item 511102 ,- (i) for the entry in column (4), the entry 5.5% shall be substituted; (ii) for the entry in column (5), the entry 150.1 shall be substituted; (y) against tariff item 511198 , for the entry in column (4), the entry 4.0% shall be substituted; (z) against tariff item 511199 ,- (i) for the entry in column (4), the entry 4.5% shall be substituted; (ii) for the entry in column (5), the entry 86.2 shall be substituted; (za) against tariff item 511201 , for the entry in column (4), the entry 5.0% shall be substituted; (zb) against tariff item 511202 ,- (i) for the entry in column (4), the entry 5.5% shall be substituted; (ii) for the entry in column (5), the entry 150.1 shall be substituted; (zc) against tariff item 511298 , for the entry in column (4), the entry 4.0% shall be substituted; (zd) against tariff item 511299 ,- (i) for the entry in column (4), the entry 4.5% shall be substituted; (ii) for the entry in column (5), the entry 86.2 shall be substituted; (ix) in Chapter - 55 , against tariff item 551504 ,- (a) for the entry in column (4), the entry 4.5% shall be substituted; (b) for the entry in column (5), the entry 79 shall be substituted; (x) in Chapter - 56 ,- (a) against tariff items 560101 , 560201 , 560301 and 560601 ,- (i) for the entry in column (4), the entry 5.1% shall be substituted; (ii) for the entry in column (5), the entry 118 shall be substituted; (b) against tariff item 560802 ,- (i) for the entry in column (4), the entry 3.2% shall be substituted; (ii) for the entry in column (5), the entry 17 shall be substituted; (xi) in Chapter - 58 , against tariff item 580101 ,- (a) for the entry in column (4), the entry 5.5% shall be substituted; (b) for the entry in column (5), the entry 150.1 shall be substituted; (xii) in Chapter - 60 , against tariff items 600101 , 600201 , 600301 , 600401 , 600501 and 600601 , for the entry in column (4), the entry 5% shall be substituted; (xiii) in Chapter - 64 ,- (a) against tariff item 640301 ,- (i) for the entry in column (4), the entry 2.9% shall be substituted; (ii) for the entry in column (5), the entry 94.5 shall be substituted; (b) against tariff item 640305 , for the entry in column (4), the entry 2.9% shall be substituted; (c) against tariff item 640307 - (i) for the entry in column (4), the entry 2.9% shall be substituted; (ii) for the entry in column (5), the entry 50.9 shall be substituted; (d) against tariff item 640309 , for the entry in column (4), the entry 2.9% shall be substituted; (e) against tariff item 640311 , for the entry in column (4), the entry 3.5% shall be substituted; (f) against tariff item 640312 , for the entry in column (4), the entry 3.2% shall be substituted; (g) against tariff item 640601 ,- (i) for the entry in column (4), the entry 2.4% shall be substituted; (ii) for the entry in column (5), the entry 47.9 shall be substituted; (h) against tariff item 640605 ,- (i) for the entry in column (4), the entry 2.4% shall be substituted; (ii) for the entry in column (5), the entry 32 shall be substituted; (i) against tariff item 640607 , for the entry in column (4), the entry 2.4% shall be substituted; (j) against tariff item 640609 ,- (i) for the entry in column (4), the entry 1.8% shall be substituted; (ii) for the entry in column (5), the entry 17.4 shall be substituted; (k) against tariff item 640611 ,- (i) for the entry in column (4), the entry 1.8% shall be substituted; (ii) for the entry in column (5), the entry 24.1 shall be substituted; (l) against tariff item 640612 ,- (i) for the entry in column (4), the entry 1.8% shall be substituted; (ii) for the entry in column (5), the entry 6.3 shall be substituted; (m) against tariff items 640613 and 640618 ,- (i) for the entry in column (4), the entry 1.8% shall be substituted; (ii) for the entry in column (5), the entry 24.1 shall be substituted; (xiv) in Chapter - 70 ,- (a) against tariff item 702001 ,- (i) for the entry in column (4), the entry 2.2% shall be substituted; (ii) for the entry in column (5), the entry 18.9 shall be substituted; (b) against tariff item 702002 ,- (i) for the entry in column (4), the entry 2.2% shall be substituted; (ii) for the entry in column (5), the entry 22.1 shall be substituted; (c) against tariff item 702003 ,- (i) for the entry in column (4), the entry 3.8% shall be substituted; (ii) for the entry in column (5), the entry 9 shall be substituted; (d) against tariff item 702004 ,- (i) for the entry in column (4), the entry 3.2% shall be substituted; (ii) for the entry in column (5), the entry 17.6 shall be substituted; (e) against tariff item 702005 ,- (i) for the entry in column (4), the entry 2.2% shall be substituted; (ii) for the entry in column (5), the entry 22.1 shall be substituted; (xv) in Chapter - 87 ,- (a) against tariff item 871201 ,- (i) for the entry in column (4), the entry 2.6% shall be substituted; (ii) for the entry in column (5), the entry 116 shall be substituted; (b) against tariff item 871202 ,- (i) for the entry in column (4), the entry 7.8% shall be substituted; (ii) for the entry in column (5), the entry 586 shall be substituted; (c) against tariff item 871203 ,- (i) for the entry in column (4), the entry 8% shall be substituted; (ii) for the entry in column (5), the entry 406 shall be substituted; (d) against tariff item 871204 ,- (i) for the entry in column (4), the entry 2.6% shall be substituted; (ii) for the entry in column (5), the entry 116 shall be substituted; (xvi) in Chapter - 95, against tariff item 950611 ,- (a) for the entry in column (4), the entry 3.2% shall be substituted; (b) for the entry in column (5), the entry 17 shall be substituted. 2. This notification shall come into force on the 25th day of January, 2018. [F. No. 609/8/2018-DBK] (Anand Kumar Jha) Under Secretary to the Government of India Note : The principal notification No. 89/2017-Customs (N.T.), dated the 21st September, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 21 st September, 2017 vide number G.S.R. 1178 (E), dated the 21st September, 2017 .