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TMI BlogDetermines the rates of drawback in supersession of the notification No. 84/2010-Customs (N.T.), dated the 17th September, 2010.X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of section 37 of the Central Excise Act, 1944 (1 of 1944), and 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.84/2010-Customs (N.T.), dated the 17 th September, 2010 published vide number GSR 765(E), dated the 17 th September, 2010 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 (here ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of such part or component at four digit level in Chapter 84 or 85 or 87 of the said Schedule. ] (4) The figures shown in columns (4) and (6) in the Schedule refer to the rate of drawback expressed as a percentage of the free on board ( f.o.b.) value or the rate per unit quantity of the export goods, as the case may be. (5) The figures shown in columns (5) and (7) in the said Schedule refer to the maximum amount of drawback that can be availed of per unit specified in column (3). (6) The figures shown under the drawback rate and drawback cap appearing below the column Drawback when Cenvat facility has not been availed refer to the total drawback (customs, central excise and service tax component put together) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nishment 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 percent Export Oriented Unit in terms of the provisions of the relevant Export and Import Policy a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the body. (13) In respect of the tariff items 3 [ in Chapters 60, 61, 62 and 63 ] of the said Schedule, the blend containing cotton and man made fibre shall mean that content of man made fibre in it shall be more than 15% but less than 85% by weight and the blend containing wool and man made fibre shall mean that content of man made fibre in it shall be more than 15% but less than 85% by weight. The garment or made-up 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 boar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to various constituent materials can be extended to the composite article according to net content of such materials on the basis of a self-declaration to be furnished by the exporter to this effect and in cases of doubt or where there is any information contrary to the declarations, the proper officer of customs shall cause a verification of such declarations. (17) The term article of leather in Chapter 42 of the said Schedule shall mean any article wherein 60% or more of the outer visible 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ised courier shall not exceed rupees twenty lakhs. (23) The drawback rates specified in the said Schedule against tariff items 711301 and 711302 shall not be applicable to goods manufactured or exported in discharge of export obligation against any scheme of the relevant Export and Import Policy or the Foreign Trade Policy of the Government of India which provides for duty free import/replenishment/procurement from local sources of gold or silver. 2. All claims for duty drawback shall be filed with reference to the tariff items and descriptions of goods shown in columns 1 and 2 of the said Schedule respectively. 3. This notification shall come into force on the 1 st day of October, 2011. ************ NOTES: 1. Insert ..... X X X X Extracts X X X X X X X X Extracts X X X X
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