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TMI BlogAll industry rates of Drawback, for 2010-11X X X X Extracts X X X X X X X X Extracts X X X X ..... section 93A and sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994) read with rules 3 and 4 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 (hereinafter referred to as the said rules ) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.103/2008-Customs (N.T.), dated the 29th August, 2008 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number GSR 627(E), dated the 29th August, 2008 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 (hereina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lumn "Drawback when Cenvat facility has not been availed" refer to the total drawback (customs, central excise and service tax component put together) allowable and those appearing under the column "Drawback when Cenvat facility has been availed" refer to the drawback allowable under the customs component. The difference between the two columns refers to the central excise and service tax component of drawback. If the rate indicated is the same in both the columns, it shall mean that the same pertains to only customs component and is available irrespective of whether the exporter has availed of Cenvat or not. (7) Drawback at the rates specified in the said Schedule shall be applicable only if the procedural requirements for claiming dra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ported by a unit licensed as hundred percent 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 availing the benefit of the notification No. 32/1997-Customs, dated 01stApril, 1997 ; (f) exported under the Duty Entitlement Pass Book Scheme as contained in the Foreign Trade Policy, read with the Hand Book of Procedures issued in pursuance of the provisions of the said policy. (9) The rates and caps of drawback specified in columns (4) and (5) of the said schedule shall not be applicable to export of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of cotton or wool or man made fibre or silk or noil silk shall mean that the content in it of the respective fibre is 85% or more by weight. (14) Wherever specific rates have been provided against tariff item in the Schedule, the drawback shall be payable only if the amount is one per cent or more of free on board value, except where the amount of drawback per shipment exceeds five hundred rupees. (15) The expressions "when Cenvat facility has not been availed", used in the said Schedule , shall mean that the exporter shall satisfy the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ible surface area (excluding shoulder straps or handles or fur skin trimming, if any) is of leather notwithstanding that such article is made of leather and any other material. (18) The term "dyed" in relation to fabrics and yarn of cotton, shall include "bleached or mercerized or printed or m lange." (19) The term "dyed" in relation to textile materials in Chapters 54 and 55 shall include "printed or bleached". (20) In respect of the tariff items appearing in Chapter 64 of the said Schedule , leather shoes, boots or half boots for adult shall comprise the following sizes, namely: - (a) French point or Paris point or Continental Size above 33; (b) English or UK adult size 1 and above; (c) American or USA adult size 1 and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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