Drawback rates on re-export of used goods - 019/1965 - Customs -Tariff

Drawback rates on re-export of used goods Notification NO. 19/1965 Cus DATE 06/02/1965 In exercise of the powers conferred by sub-section (2) of section 74 of the Customs Act, 1962 (52 of 1962), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 49-Customs, dated the 1st February, 1963, the Central Government hereby fixes the rates mentioned in column (3) of the Table below as the rates at which drawback of import duty shall be allowed in respect of goods used after their importation, which have been out of Customs control for the period specified in the corresponding entry in column (1) of the said Table: 1 TABLE S. No. Length of period between the date of clearance for home consumption and the date when the goods are placed under Customs control for export Percentage of import duty to be paid as Drawback (1) (2) (3) 1. Not more than three months 95% 2. More than three months but not more than six months 85% 3. More than six months but not more than nine months 75% 4. More than nine months but not more than twelve months 70% 5. More than twelve months but not more than fifteen months 65% 6. More than fifteen months but not more than eighteen months 60% 7. More than eighteen months Nil 2 Omitted Provided further that when any of the goods specified below have been used after their importation into India, drawback of import duty paid thereon shall not be allowed when they are exported out of India. i. Wearing apparel. ii. Tea-chests. iii. Exposed cinematograph films passed by the Board of Film Censors in India iv. Unexposed photographic films, paper and plates, and X-ray films. (2) Notwithstanding anything contained in paragraph 1, in respect of a motor car or goods (other than the goods specified in the second proviso to that paragraph), imported by a personal and private use, drawback of duty shall be calculated by reducing the import duty paid in respect of such motor car or goods by 4%, 3%, 2 and a half percent and 2% for use for each quarter or part thereof during the period of first year, second year, third year and fourth year respectively : Provided that where the period aforesaid is more than 2 years, drawback shall be allowed, only if the Board, on sufficient cause being shown, has in that particular case extended the period beyond 2 years : Provided further that no drawback shall be allowed if such motor car or goods has or have been used for more than 4 years. *************** Notes: 1 Table has been substituted vide notification no. 23/2008 Cus dated 1/3/2008 before substitution it was read as: Sl. No. Length of period between the date of clearance for home consumption and the date when the goods are placed under Customs control for export. Percentage of import duty to be paid as Drawback (1) (2) (3) 1. Not more than three months 95% 2. More than three months but not more than six months 85% 3. More than six months but not more than nine months 75% 4. More than nine months but not more than twelve months 70% 5. More than twelve months but not more than fifteen months 65% 6. More than fifteen months but not more than eighteen months 60% 7. More than eighteen months but not more than twenty-one months 55% 8. More than twenty-one months but not more than twenty-four months 50% 9. More than twenty-four months but not more than twenty-seven months 45% 10. More than twenty-seven months but not more than thirty months 40% 11. More than thirty months but not more than thirty- three months 35% 12. More than thirty-three months but not more than thirty-six months 30% 13. More than thirty-six months NIL 2 First proviso omitted vide notification no. 23/2008 Cus dated 1/3/2008 , before omission it was read as: Provided that where the period referred to in column (1) is more than 24 months, drawback shall be allowed, only, if the Commissioner of Customs concerned on sufficient cause being shown, has in that particular case extended the period beyond 24 months.