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TMI BlogIntroduction of new entries in the Drawback Schedule and clarification on certain issues-reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... November, 2009 introducing the following new entries in the present Drawback Schedule:- a) Gold and silver jewellery (711301 711302); b) Rounder's bat, wooden (sports goods) (95069963); c) Bells, gongs, statuettes, ornaments, picture frames etc of Aluminium and Iron steel (830603 830604); d) Leather Safety Footwear with protective metal toe (640311); e) Jars, perfume bottles ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raisers/superintendents to ascertain the quality of gold/silver and the quantum of gold/silver in the exported items. It may be noted that the drawback rate provided for gold silver jewellery is a specific rate in terms of rupees per unit weight of net content of gold/silver in the jewellery. The drawback rates for gold silver jewellery are equal to the prevalent import duty on gold/silver. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ells, gongs, statuettes, ornaments, picture frames etc of Aluminium and Iron steel; Jars, perfume bottles, candle plate/coasters, votive, lotion bottle/soap dish, ornamental spheres/ stars/ bells made of glass; and Lanterns/ lamps made predominantly of glass are the same as the drawback rates presently applicable to artware/handicraft items made of the respective constituent material. The new en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... silk fabric. Silk fabric with embroidery is being classified under heading 5810 of the drawback schedule at some ports. The drawback rate applicable on embroidery under heading 5810 of the drawback schedule is at 5.7% with cap of Rs. 25.2/kg. On the other hand, the drawback rate for silk fabric falling under heading 500701 of the drawback schedule is 9.8% with cap of Rs. 295/kg. The issue has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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