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TMI BlogNotifying All Industry Rates (AIR) of Duty Drawback w.e.f. 23.11.2015X X X X Extracts X X X X X X X X Extracts X X X X ..... overnment hereby determines the rates of drawback as specified in the Schedule annexed hereto (hereinafter referred to as the said Schedule) subject to the following notes and conditions, namely:- Notes and 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 digits in the said Schedule 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. (3) Notwithstanding anything contained in the said Schedule, - (i) all artware or handicraft items shall be classified under the heading of artware or handicraft (of constituent material) as mentioned in the relevant Chapters; (ii) any identifiable ready to use ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... drawback specified against the various tariff items in the said Schedule in specific terms or on ad valorem basis, unless otherwise specifically provided, are inclusive of drawback for packing materials used, if any. (9) Drawback at the rates specified in the said Schedule shall be applicable only if the procedural requirements for claiming drawback as specified in rules 11, 12 and 13 of the said rules, unless otherwise relaxed by the competent authority, are satisfied. (10) The rates of drawback specified in the said Schedule shall not be applicable to export of a commodity or product if such commodity or product is - (a) manufactured partly or wholly in a warehouse under section 65 of the Customs Act, 1962 (52 of 1962); (b) manufactured or exported in discharge of export obligation against an Advance Licence or Advance Authorisation or Duty Free Import Authorisation issued under the Duty Exemption Scheme of the relevant Export and Import Policy or the Foreign Trade Policy; 2 [Provided that where exports are made against Special Advance Authorisation issued under paragraph 4.04A of the Foreign Trade Policy 2015-20 in discharge of expo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ebate 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 any of the inputs or input services used in the manufacture of the export product, 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. (14) Whenever a composite article is exported for which any specific rate has not been provided in the said Schedule, the rates of drawback applicable 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 case of doubt or where there is any information contrary to the declarations, the proper officer of customs shall cause a verification of such declarations. (15) The term article of leather in Ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... blished vide Public Notice No.1/ 2015-2020, dated the 1st April, 2015 of the Government of India in the Ministry of Commerce and Industry, after examination by the Customs Appraiser or Superintendent to ascertain the quality of gold or silver and the quantity of net content of gold or silver in the gold jewellery or silver jewellery or silver articles. The free on board value of any consignment through authorised courier shall not exceed rupees twenty lakhs. (24) The drawback rates specified in the said Schedule against tariff items 711301, 711302 and 711401 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 or replenishment or procurement from local sources of gold or silver. 1 [ (24A) Notwithstanding anything contained in paragraph (7) above, the drawback rate specified in the said Schedule against tariff items 711301, 711302 and 711401 shall not be applicable to goods manufactured or exported availing CENVAT facility for any of the inputs or input services used in their manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1) (2) (3) (4) (5) (6) (7) CHAPTER 61 ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED 6101 Men's or boys' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), wind- cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 6103 610101 Of Cotton Piece 3.5% 65.5 0.8% 15.0 610102 Of Blend containing Cotton and Man Made Fibre Piece 4.4% 71.3 1% 16.2 610103 Of Man Made Fibres Piece 4.4% 72.3 1% 16.4 610104 Of Silk (other than containing Noil silk) Piece ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eeches and shorts (other than swim wear), knitted or crocheted 610301 Suits (combination comprising of at least one trouser and one jacket) 61030101 Of Cotton Piece 3.5% 112.0 0.8% 25.6 61030102 Of Blend containing Cotton and Man Made Fibre Piece 4.4% 126.4 1% 28.7 61030103 Of Man Made Fibres Piece 4.4% 128.9 1% 29.3 61030104 Of Silk (other than containing Noil silk) Piece 4.4% 230.0 1% 52.3 61030105 Of Wool Pie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Piece 3.8% 50.4 0.8% 10.6 61030302 Of Blend containing Cotton and Man Made Fibre Piece 4.4% 55.1 1% 12.5 61030303 Of Man Made Fibres Piece 4.4% 56.6 1% 12.9 61030304 Of Silk (other than containing Noil silk) Piece 4.4% 90.3 1% 20.5 61030305 Of Wool Piece 3.7% 67.0 0.9% 16.3 61030306 Of Blend containing Wool and Man Made Fibre Piece 3.9% 70.7 0.9% 16.3 61030307 Of Cotton containing 1% or more by weight of spandex/ lycra/elastane ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Suits (combination comprising of at least one trouser and one jacket) 61040101 Of Cotton Piece 3.5% 112.0 0.8% 25.6 61040102 Of Blend containing Cotton and Man Made Fibre Piece 4.4% 126.4 1% 28.7 61040103 Of Man Made Fibres Piece 4.4% 128.9 1% 29.3 61040104 Of Silk (other than containing Noil silk) Piece 4.4% 230.0 1% 52.3 61040105 Of Wool Piece 3.4% 187.6 0.8% 44.1 61040106 Of Blend containing Wool and Man Made F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ton and Man Made Fibre Piece 4.4% 55.1 1% 12.5 61040303 Of Man Made Fibres Piece 4.4% 56.6 1% 12.9 61040304 Of Silk (other than containing Noil silk) Piece 4.4% 90.3 1% 20.5 61040305 Of Wool Piece 3.7% 67.0 0.9% 16.3 61040306 Of Blend containing Wool and Man Made Fibre Piece 3.9% 70.7 0.9% 16.3 61040307 Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Piece 3.8% 53.2 0.8% 11.2 61040399 Of Others ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Made Fibre Piece 4.7% 41.6 1.1% 9.7 610503 Of Man Made Fibres Piece 4.7% 39.9 1.1% 9.3 610504 Of Silk (other than containing Noil silk) Piece 4.7% 70.2 1.1% 16.4 610505 Of Wool Piece 3.3% 32.6 0.8% 7.9 610506 Of Blend containing Wool and Man Made Fibre Piece 3.3% 32.6 0.8% 7.9 610507 Of Cotton containing 1% or more by weight of spandex/lycra/ elastane Piece 3.3% 34.7 0.8% 8.4 610599 Of Others Piece 3.3% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6.6 61070102 Of Blend containing Cotton and Man Made Fibre Piece 4.7% 38.1 1.1% 8.9 61070103 Of Man Made Fibres Piece 4.7% 40.3 1.1% 9.4 61070104 Of Silk (other than containing Noil silk) Piece 4.7% 52.6 1.1% 12.3 61070105 Of Wool Piece 3.3% 32.6 0.8% 7.9 61070106 Of Blend containing Wool and Man Made Fibre Piece 3.3% 32.6 0.8% 7.9 61070107 Of Cotton containing 1% or more by weight of spandex/lycra/ elastane Piece 3.3% 28.3 0.8% 6.9 61070199 Of Others ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4.7% 38.1 1.1% 8.9 61080103 Of Man Made Fibres Piece 4.7% 40.3 1.1% 9.4 61080104 Of Silk (other than containing Noil silk) Piece 4.7% 52.6 1.1% 12.3 61080105 Of Wool Piece 3.3% 32.6 0.8% 7.9 61080106 Of Blend containing Wool and Man Made Fibre Piece 3.3% 32.6 0.8% 7.9 61080107 Of Cotton containing 1% or more by weight of spandex/lycra/ elastane Piece 3.3% 28.3 0.8% 6.9 61080199 Of Others Piece 3.3% 27.1 0.8% 6.6 610802 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 610905 Of Wool Piece 3.5% 24.8 0.8% 5.7 610906 Of Blend containing Wool and Man Made Fibre Piece 3.5% 24.8 0.8% 5.7 610907 Of Cotton containing 1% or more by weight of spandex/lycra/ elastane Piece 3.6% 31 0.8% 6.9 610999 Of Others Piece 3.5% 21.6 0.8% 4.9 6110 Jerseys, pullovers, cardigans, waistcoats an similar articles, knitted or crocheted 611001 Of Cotton Piece 3.5% 55.4 0.8% 12.7 611002 Of Blend containing Cotton and Man Made Fibre Piece 4.4% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or more by weight of spandex/lycra/ elastane Piece 3.7% 24.0 0.9% 5.8 611199 Of Others Piece 3.7% 22.8 0.9% 5.5 6112 Track suits, ski suits and swimwear, knitted or crocheted 611201 Of Cotton Piece 3.5% 29.0 0.8% 6.6 611202 Of Blend containing Cotton and Man Made Fibre Piece 4.2% 34.0 1% 8.1 611203 Of Man Made Fibres Piece 4.7% 40.3 1.1% 9.4 611204 Of Silk (other than containing Noil silk) Piece 4.7% 52.6 1.1% 12.3 611205 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 61140101 Of Cotton Piece 3.9% 43.1 0.9% 9.9 61140102 Of Blend containing Cotton and Man Made Fibre Piece 4.7% 41.6 1.1% 9.7 61140103 Of Man Made Fibres Piece 4.7% 39.9 1.1% 9.3 61140104 Of Silk (other than containing Noil silk) Piece 4.7% 70.2 1.1% 16.4 61140105 Of Wool Piece 3.9% 38.5 0.9% 8.9 61140106 Of Blend containing Wool and Man Made Fibre Piece 3.9% 38.5 0.9% 8.9 61140107 Of Cotton containing 1% or more by weight of spandex/lycra/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es Piece 4.4% 72.3 1% 16.4 61140304 Of Silk (other than containing Noil silk) Piece 4.4% 139.6 1% 31.7 61140305 Of Wool Piece 3.4% 126.0 0.8% 29.6 61140306 Of Blend containing Wool and Man Made Fibre Piece 3.4% 106.4 0.8% 25.0 61140399 Of Others Piece 3.4% 63.5 0.8% 14.9 611404 Others 61140401 Of Cotton Piece 3.1% 20.0 0.7% 4.5 61140402 Of Blend containing Cotton and Man Made Fibre Piece 4.2% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0.7% 20.8 611507 Of Cotton containing 1% or more by weight of spandex/lycra/ elastane Kg 3.2% 89.6 0.7% 19.6 611599 Of Others Kg 3.2% 77.7 0.7% 17.0 6116 Gloves, mittens and mitts, knitted or crocheted 611601 Of Cotton Kg 3.2% 82.5 0.7% 18.1 611602 Of Blend containing Cotton and Man Made Fibre Kg 4.3% 101.4 1% 23.6 611603 Of Man Made Fibres Kg 4.3% 110.6 1% 25.7 611604 Of Silk (other than containing Noil silk) Kg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 611702 Others 61170201 Of Cotton Kg 3.1% 79.9 0.7% 18.1 61170202 Of Blend containing Cotton and Man Made Fibre Kg 4.2% 99.0 1% 23.6 61170203 Of Man Made Fibres Kg 4.2% 108.0 1% 25.7 61170204 Of Silk (other than containing Noil silk) Kg 4.2% 399.8 1% 95.2 61170205 Of Wool Kg 3.1% 91.9 0.7% 20.8 61170206 Of Blend containing Wool and Man Made Fibre Kg 3.1% 91.9 0.7% 20.8 61170299 Of Others ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Piece 4.4% 72.3 1% 16.4 620204 Of Silk (other than containing Noil silk) Piece 4.4% 139.6 1% 31.7 620205 Of Wool Piece 3.4% 126.0 0.8% 29.6 620206 Of Blend containing Wool and Man Made Fibre Piece 3.4% 106.4 0.8% 25.0 620299 Of Others Piece 3.4% 63.5 0.8% 14.9 6203 Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) 620301 Suits (combination comprising of at least one trouser and one jacket) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 62030207 Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Piece 3.5% 69.2 0.8% 15.8 62030299 Of Others Piece 3.4% 63.5 0.8% 14.9 620303 Trousers, full pants 62030301 Of Cotton Piece 3.8% 49 0.8% 10.3 62030302 Of Blend containing Cotton and Man Made Fibre Piece 4.4% 55.1 1% 12.5 62030303 Of Man Made Fibres Piece 4.4% 61 1% 13.9 62030304 Of Silk (other than containing Noil silk) Piece 4.4% 90.3 1% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6204 Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear) 620401 Suits (combination comprising of at least one trouser and one jacket) 62040101 Of Cotton Piece 3.5% 112.0 0.8% 25.6 62040102 Of Blend containing Cotton and Man Made Fibre Piece 4.4% 126.4 1% 28.7 62040103 Of Man Made Fibres Piece 4.4% 128.9 1% 29.3 62040104 Of Silk (other than containing Noil silk) Piece 4.4% 230.0 1% 52.3 62040105 Of Wool ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Of Cotton Piece 3.1% 41.1 0.7% 9.3 62040302 Of Blend containing Cotton and Man Made Fibre Piece 4.4% 55.1 1% 12.5 62040303 Of Man Made Fibres Piece 4.4% 55 1% 12.5 62040304 Of Silk (other than containing Noil silk) Piece 4.4% 90.3 1% 20.5 62040305 Of Wool Piece 3.7% 67.0 0.9% 16.3 62040306 Of Blend containing Wool and Man Made Fibre Piece 3.9% 70.7 0.9% 16.3 62040307 Of Cotton ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 40 0.8% 9.7 620502 Of Blend containing Cotton and Man Made Fibre Piece 4.7% 41.6 1.1% 9.7 620503 Of Man Made Fibres Piece 4.7% 39.9 1.1% 9.3 620504 Of Silk (other than containing Noil silk) Piece 4.7% 70.2 1.1% 16.4 620505 Of Wool Piece 3.3% 32.6 0.8% 7.9 620506 Of Blend containing Wool and Man Made Fibre Piece 3.3% 32.6 0.8% 7.9 620507 Of Cotton containing 1% or more by weigh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gowns, bathrobes, pyjamas, nightshirts and similar articles 62070101 Of Cotton Piece 3.3% 27.4 0.8% 6.6 62070102 Of Blend containing Cotton and Man Made Fibre Piece 4.7% 38.1 1.1% 8.9 62070103 Of Man Made Fibres Piece 4.7% 40.3 1.1% 9.4 62070104 Of Silk (other than containing Noil silk) Piece 4.7% 52.6 1.1% 12.3 62070105 Of Wool Piece 3.3% 32.6 0.8% 7.9 62070106 Of Blend containing Wool and Man Made Fibre Piece 3.3% 32.6 0.8% 7.9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liges, nightdresses (including nightshirts) and similar articles 62080101 Of Cotton Piece 3.3% 27.4 0.8% 6.6 62080102 Of Blend containing Cotton and Man Made Fibre Piece 4.7% 38.1 1.1% 8.9 62080103 Of Man Made Fibres Piece 4.7% 40.3 1.1% 9.4 62080104 Of Silk (other than containing Noil silk) Piece 4.7% 52.6 1.1% 12.3 62080105 Of Wool Piece 3.3% 32.6 0.8% 7.9 62080106 Of Blend containing Wool and Man Made Fibre Piece 3.3% 32.6 0.8% 7.9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd containing Cotton and Man Made Fibre Piece 4.7% 24.9 1.1% 5.8 620903 Of Man Made Fibres Piece 4.7% 26.9 1.1% 6.3 620904 Of Silk (other than containing Noil silk) Piece 4.7% 37.7 1.1% 8.8 620905 Of Wool Piece 3.7% 24.4 0.9% 5.9 620906 Of Blend containing Wool and Man Made Fibre Piece 3.7% 24.4 0.9% 5.9 620907 Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Piece 3.7% 24.0 0.9% 5.8 620999 Of Others Piece ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (other than containing Noil silk) Piece 4.7% 70.2 1.1% 16.4 62110105 Of Wool Piece 3.9% 38.5 0.9% 8.9 62110106 Of Blend containing Wool and Man Made Fibre Piece 3.9% 38.5 0.9% 8.9 62110107 Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Piece 3.9% 41.0 0.9% 9.5 62110199 Of Others Piece 3.9% 41.5 0.9% 9.6 621102 Women's or girls' tops/cami 62110201 Of Cotton Piece 3.5% 38.7 0.8% 8.8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Man Made Fibre Piece 3.4% 106.4 0.8% 25.0 62110399 Of Others Piece 3.4% 63.5 0.8% 14.9 621104 Protective industrial wear 62110401 Protective industrial wear overall/coverall made of cotton Piece 3.3% 85.3 0.8% 20.7 62110402 Other protective industrial wear made of cotton Piece 3.3% 55.2 0.8% 13.4 62110403 Protective industrial wear overall/coverall made of Aramid fibre Piece 4.7% 217.5 1.1% 50.9 62110404 Other protective industrial wear made of Aramid fibre Piece ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 82.5 0.7% 18.1 621202 Of Blend containing Cotton and Man Made Fibre Kg 4.3% 101.4 1% 23.6 621203 Of Man Made Fibres Kg 4.3% 110.6 1% 25.7 621204 Of Silk (other than containing Noil silk) Kg 4.3% 409.4 1% 95.2 621205 Of Wool Kg 3.2% 94.9 0.7% 20.8 621206 Of Blend containing Wool and Man Made Fibre Kg 3.2% 94.9 0.7% 20.8 621299 Of Others Kg 3.2% 77.7 0.7% 17.0 6213 Handkerchiefs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 106 Of Blend containing Wool and Man Made Fibre Piece 3.9% 24.4 0.9% 5.6 62140199 Of Others Piece 3.9% 24.0 0.9% 5.5 621402 Others 62140201 Of Cotton Kg 3.1% 79.9 0.7% 18.1 62140202 Of Blend containing Cotton and Man Made Fibre Kg 4.2% 99.0 1% 23.6 62140203 Of Man Made Fibres Kg 4.2% 108.0 1% 25.7 62140204 Of Silk (other than containing Noil silk) Kg 4.2% 399.8 1% 95.2 62140205 Of Wool ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 621604 Of Silk (other than containing Noil silk) Kg 4.3% 409.4 1% 95.2 621605 Of Wool Kg 3.2% 94.9 0.7% 20.8 621606 Of Blend containing Wool and Man Made Fibre Kg 3.2% 94.9 0.7% 20.8 621607 Gloves, specially designed for use in sports namely Golf Gloves made of textile materials Piece 4.3% 14.9 1% 3.5 621699 Of Others Kg 3.2% 77.7 0.7% 17.0 6217 Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212 621701 ..... 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