Regarding amendment in Notification No. 77/2023 -Cus. (N.T.) dated 20.10.2023 relating to AIRs of Duty Drawback. - 33/2024 - Customs - Non Tariff

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION NO. 33/2024-CUSTOMS (N.T.) New Delhi, the 30 April, 2024 G.S.R. 268(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. 77/2023-Customs (N.T.), dated the 20th October, 2023 published vide number G.S.R. 792 (E), dated the 20th October, 2023, namely :- In the said notification, - (I) in the Notes and conditions, after paragraph 13, the following paragraph shall be inserted, namely: - (13A) The term counts wherever used in Chapter 52 shall mean counts in New English (Ne) : (II) in the Schedule, - (i) for Chapter-3, the following Chapter shall be substituted, namely: - (1) (2) (3) (4) (5) CHAPTER-3 FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES 0301 Live fish Kg 4% 12.2 0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 030201 In chilled form Kg 4% 27.9 030299 Others 0.15% 0303 Fish, frozen, excluding fish fillets and other fish meat of heading 0304 Kg 4% 24.2 0304 Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen 030401 In chilled or frozen form Kg 4% 39.3 030402 Surimi fish paste Kg 4% 10.8 030499 Others 0.15% 0305 Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process 0.15% 0306 Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine 030601 Shrimp/prawn in frozen form other than Accelerated Freeze Dried (AFD) Kg 3.5% 30.8 030602 Accelerated Freeze Dried (AFD) shrimp / prawn Kg 2.9% 123.8 030603 Lobster / Crab Kg 4.4% 74.6 030604 Pasteurised tinned chilled crab meat Kg 4.5% 201 030605 Others in chilled or frozen form Kg 4.4% 46.3 030699 Others 0.15% 0307 Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process 030701 In chilled or frozen form Kg 4.5% 29.5 030799 Others 0.15% 0308 Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process 030801 In chilled or frozen form Kg 4.5% 24.2 030899 Others 0.15% 0309 Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption 030901 In chilled or frozen form Kg 2.9% 24.2 030999 Others 0.15% ; (ii) for Chapter 16, the following Chapter shall be substituted, namely: - (1) (2) (3) (4) (5) CHAPTER-16 PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES 1601 Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products 0.15% 1602 Other prepared or preserved meat, meat offal blood or insects 0.15% 1603 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates 160301 Of fish or crustaceans in chilled or frozen form Kg 4% 46.3 160399 Others 0.15% 1604 Prepared or preserved fish, caviar and caviar substitutes prepared from fish eggs 160401 Surimi analogue product Kg 4% 12.4 160499 Others 0.15% 1605 Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved 160501 Shrimp/prawn in frozen form other than Accelerated Freeze Dried (AFD) 16050101 Breaded shrimp/prawn Kg 3.5% 23.6 16050199 Others Kg 3.5% 23.6 160502 Accelerated Freeze Dried (AFD) shrimp / prawn Kg 2.9% 91 160503 Lobster / Crab Kg 4.4% 82.2 160504 Pasteurised tinned chilled crab meat Kg 4.5% 201 160505 Others in chilled or frozen form 16050501 Breaded Squids Kg 4.3% 53.6 16050599 Others in chilled or frozen form Kg 4.3% 53.6 160599 Others 0.15% ; (iii) in Chapter-42-, (a) against tariff item 42020103, for the entry in column (5), the entry 74.9 shall be substituted; (b) against tariff item 42020201, for the entry in column (5), the entry 251.2 shall be substituted; (c) against tariff item 42020204, for the entry in column (5), the entry 144.7 shall be substituted; (d) against tariff item 42020301, for the entry in column (5), the entry 78.9 shall be substituted; (e) against tariff item 42020402, for the entry in column (5), the entry 33.7 shall be substituted; (f) against tariff item 420303, - (i) for the entries in column (2), the words Golf Gloves made of leather shall be substituted; (ii) for the entries in column (3), the word Piece shall be substituted; (g) against tariff item 420304, - (i) for the entries in column (2), the words Golf Gloves made of leather in combination with textile materials shall be substituted; (ii) for the entry in column (3), the word Piece shall be substituted; (iii) for the entry in column (5), the entry 14.5 shall be substituted; (h) against tariff item 420310, for the entry in column (5), the entry 36.7 shall be substituted; (i) after tariff item 420310 and before tariff item 420399 and the entries relating thereto, the following tariff items and entries shall be inserted, namely: - (1) (2) (3) (4) (5) 420311 Sports gloves, other than Golf gloves, made of leather Pair 3.6% 14.5 420312 Sports gloves, other than Golf gloves, made of leather in combination with textile materials Pair 3.6% 14.5 ; (iv) in Chapter-63, - (a) against tariff item 630201, - (j) for the entry in column (4), the entry 3% shall be substituted; (ii) for the entry in column (5), the entry 68.9 shall be substituted; (b) against tariff item 630202, for the entry in column (4) 2.6% shall be substituted; (v) in Chapter -72, - (a) for tariff item 7218 and the entries relating thereto, the following tariff items and entries shall be substituted, namely: - (1) (2) (3) (4) (5) 7218 Stainless steel in ingots or other primary forms; semi-finished products of stainless steel 721801 Containing at least 12% chromium, 7% nickel and 2% molybdenum Kg 3.1% 39 721899 Others 1.5% ; (b) for tariff item 7222 and the entries relating thereto, the following tariff items and entries shall be substituted, namely: - (1) (2) (3) (4) (5) 7222 Other bars and rods of stainless steel; angles, shapes and sections of stainless steel 722201 Containing at least 18% nickel, 2% molybdenum and 1% titanium Kg 2.1% 28 722299 Others 1.5% ; (c) after tariff item 722801 and before tariff item 722899 and the entries relating thereto, the following tariff items and entries shall be inserted, namely: - (1) (2) (3) (4) (5) 722802 Of alloy steel, containing at least 28% nickel and 16% cobalt Kg 2.1% 35 722803 Of alloy steel, containing at least 17% nickel, 4% molybdenum and 7% cobalt Kg 2.3% 70 ; (vi) in Chapter -75, - (a) for tariff item 7502 and the entries relating thereto, the following tariff items and entries shall be substituted, namely: - (1) (2) (3) (4) (5) 7502 Unwrought nickel 750201 Containing at least 20% chromium, 8% molybdenum and 1% cobalt Kg 2.4% 78 750299 Others 0.15% ; (b) for tariff item 7505 and the entries relating thereto, the following tariff items and entries shall be substituted, namely: - (1) (2) (3) (4) (5) 7505 Nickel bars, rods, profiles and wire 750501 Containing at least 18% chromium and 3% molybdenum 1.3% 750599 Others 0.15% ; (vii) in Chapter -81, - (a) for tariff item 8108 and the entries relating thereto, the following tariff items and entries shall be substituted, namely: - (1) (2) (3) (4) (5) 8108 Titanium and articles thereof, including waste and scrap 810801 Containing at least 78% titanium 1.6% 810899 Others 1.2% ; (viii) in Chapter -85, - (a) against tariff item 8526, for the entry in column (4), the entry 1.3% shall be substituted; (ix) in Chapter -87, for tariff item 8710 and the entries relating thereto, the following tariff items and entries shall be substituted, namely: - (1) (2) (3) (4) (5) 8710 Tanks and other armoured fighting vehicles, motorized, whether or not fitted with weapons, and parts of such vehicles 871001 Mine protected vehicle 1.6% 871099 Others 0.5% ; (x) in Chapter -88, - (a) against tariff item 8806, for the entry in column (4), the entry 1.7% shall be substituted; (b) for tariff item 8807 and the entries relating thereto, the following tariff items and entries shall be substituted, namely: - (1) (2) (3) (4) (5) 8807 Parts of goods of heading 8801, 8802 or 8806 880701 Gimbal compass for aircraft/spacecraft 7.6% 880702 Optical bench assembly for aircraft/spacecraft 10.2% 880703 Turret for MI-17 helicopter 8.3% 880799 Others 1.7% ; (xi) in Chapter -93, - (a) for tariff item 9301and the entries relating thereto, the following tariff items and entries shall be substituted, namely: - (1) (2) (3) (4) (5) 9301 Military weapons, other than revolvers, pistols and the arms of heading 9307 930101 Towed artillery gun systems 1% 930102 Vehicle mounted artillery gun system 3% 930103 Multi- barrel rocket launchers 1% 930199 Others 0.5% ; (b) after tariff item 930601 and before tariff item 9307 and the entries relating thereto, the following tariff items and entries shall be inserted, namely: - (1) (2) (3) (4) (5) 930602 Missile 0.7% 930699 Others 0.5% . 2. This notification shall come into force on the 3rd day of May, 2024. [F. No. 605/13/2023-DBK] KAPIL PRAJAPATI, Under Secy. Note: The principal notification No. 77/2023- Customs (N. T.), dated the 20th October, 2023 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 20th October, 2023 vide number G.S.R 792 (E), dated the 20th October, 2023.