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TMI BlogDetermines the rates of drawback as specified in the ScheduleX X X X Extracts X X X X X X X X Extracts X X X X ..... the Government of India in the Ministry of Finance (Department of Revenue) No. 81/2006-Customs (N.T.), dated the 13 th July, 2006 [GSR 420(E), dated the 13 th July, 2006] except as respects things done or omitted to be done before such supersession, the Central Government hereby determines the rates of drawback as specified in the Schedule annexed hereto (hereinafter referred to as the said Schedule) subject to the conditions specified hereunder, namely:- Conditions: (1) The tariff items and descriptions of goods in the said Schedule are aligned with the tariff items and descriptions of goods in the First Schedule to the Customs Tariff Act, 1975(51 of 1975) at the four-digit level only. The descriptions of goods given at the six digit or eight digit or modified six or eight or ten digits are in several cases not aligned with the descriptions of goods given in the said First Schedule to the Customs Tariff Act, 1975 (2) The General Rules for the Interpretation of the First Schedule to the said Customs Tariff Act, 1975 shall mutatis mutandis apply for classifying the export goods listed in the said Schedule. (2A) N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inst Duty Free Replenishment Certificate Licence issued in terms of notification No. 48/2000-Customs, dated the 25th April, 2000, or against Duty Free Replenishment Certificate Licence issued in terms of notification No. 46/2002-Customs, dated the 22 nd April, 2002, or against Duty Free Replenishment Certificate Licence issued in terms of notification No. 90/2004-Customs, dated the 10 th September, 2004, drawback at the rate equivalent to Central Excise allocation of rate of drawback specified in the said Schedule shall be admissible subject to the conditions specified therein; (c) manufactured or exported by a unit licensed as hundred per cent. Export Oriented Unit in terms of the provisions of the relevant Export and Import Policy and the Foreign Trade Policy; (d) manufactured or exported by any of the units situated in free trade zones or export processing zones or special economic zones ; (e) manufactured or exported by availing the rebate of duty paid on materials used in the manufacture or processing of such commodity or product in terms of rule 18 of the Central Excise Rules, 2002; (f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he following conditions, namely:- (i) The exporter shall declare, and if necessary, establish to the satisfaction of the Assistant Commissioner of Customs or Assistant Commissioner of Central Excise or Deputy Commissioner of Customs or Deputy Commissioner of Central Excise, as the case may be, that no Cenvat facility has been availed for any of the inputs used in the manufacture of the export product; (ii) if the goods are exported under bond or claim for rebate of duty of central excise, a certificate from the Superintendent of Customs or Superintendent of Central Excise in-charge of the factory of production, to the effect that no Cenvat facility has been availed for the goods under export, is produced: Provided that the certificate regarding non-availment of Cenvat facility shall not be required in the case of exports of handloom products or handicrafts(including handicrafts of brass artware) or finished leather and other export products which are unconditionally exempt from the duty of central excise. (13) Whenever a composite article is exported for which any specific rate has not been provided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RIFF ITEM CHAPTER/TARIFF ITEM 15131900 28276010 33071010 3918909002 15153010 28276020 33074100 39199090 22071090 28281010 34011110 3920 excluding tariff item 3920000099 24022000 28281020 3401119001 3921909901 24039900 28301000 3401119002 3921909902 250410 28311010 34021190 3923 excluding tariff item 3923000099 25081090 28311020 34031900 3924 excluding tariff item 3924000099 271001 28319020 3404100001 3926 excluding tariff item 3926000099 271002 28332300 3404100002 4002700001 28030010 28332400 34049033 4002700002 28047020 28332500 35030010 4002700003 28091000 28332940 35030020 4002700004 28092010 28332990 3506919001 4002700005 28092020 28364000 3506919002 40094100 2811110001 28365000 35069991 40111010 2811110002 28366000 35069999 40111090 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 29089090 4817100003 63 excluding tariff items 630503, 6309 and 6310 842301 29214516 48180001 64 excluding tariff items 6401, 640202, 640311, 640402, 6405, 640613 and 640699 843201 1 3918909003 48191001 6506 excluding 650699 843202 1 630503 48191002 6804229001 843203 4820 excluding 4820200099 6804229002 843204 48211010 68113010 4823 excluding tariff item 4823000099 6908909001 848101 4901990001 6908909002 848301 4901990002 70023900 848302 49029020 70031290 848303 4905 excluding tariff item 4905900099 70051090 848304 50 excluding tariff items 5001 to 5003 70091090 848305 51 excluding tariff items 5101 to 5104 and 510502 70133100 8484 52 excluding tariff items 5201 to 5203 70139990 8708 excluding tariff item 8708048 530601 70179010 871101 530602 70181020 871102 5307 70200090 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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