Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

Amends notification no. 110/2015-Customs (NT) dated 16.11.2015 to specify All Industry Rates of drawback for export of garments under Special Advance Authorization Scheme under para 4.04A of FTP 2015-20

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , in paragraph (10), after clause (b), the following proviso shall be inserted, namely:- "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 export obligations in terms of Notification No. 45/2016-Customs dated 13th August, 2016, the rates of drawback specified in the said Schedule shall apply as if in the said Schedule- (i) the heading A and heading B are heading C and heading D, respectively; and (ii) the entries in columns (4), (5), (6) and (7) against the Tariff items in the said Schedule below all Chapters, except Chapter 61 and 62, are NIL, and those in Chapters 61 and 62 are as specified in the Table annexed hereto;". 3. In the said notification, after the Schedule, the following Table shall be inserted, namely:- "TABLE C D Tariff Item Description of goods Unit Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. (1) (2) (3) (4) (5) (6) (7) CHAPTER - 61 ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNI .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Fibres Piece 4.4% 72.3 1% 16.4 61030204 Of Silk (other than containing Noil silk) Piece 4.4% 139.6 1% 31.7 61030205 Of Wool Piece 3.4% 126.0 0.8% 29.6 61030206 Of Blend containing Wool and Man Made Fibre Piece 3.4% 106.4 0.8% 25.0 61030207 Of Cotton containing 1% or more by weight of spandex/lycra/elastane Piece 3.5% 69.2 0.8% 15.8 61030299 Of Others Piece 3.4% 63.5 0.8% 14.9 610303 Trousers, full pants 61030301 Of Cotton 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 Piece 3.8% 53.2 0.8% 11.2 61030399 Of Others Piece 3.7% 48.3 0.8% 10.5 610304 Others (including capri/three- fourth pants and ensembles) 61030401 Of Co .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... iece 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 Piece 3.7% 48.3 0.8% 10.5 610404 Others (including capri/three- fourth pants and ensembles) 61040401 Of Cotton Piece 3.2% 26.8 0.7% 5.9 61040402 Of Blend containing Cotton and Man Made Fibre Piece 4.3% 34.9 1% 8.1 61040403 Of Man Made Fibres Piece 4.3% 35.6 1% 8.3 61040404 Of Silk (other than containing Noil silk) Piece 4.3% 64.2 1% 14.9 61040405 Of Wool Piece 3.2% 31.6 0.7% 6.9 61040406 Of Blend containing Wool and Man Made Fibre Piece 3.2% 31.6 0.7% 6.9 61040407 Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Piece 3.2% 28.0 0.7% 6.1 61040499 Of Others Piece 3.2% 26.3 0.7% 5.7 6105 Men's or boys' shirts, knitted or crocheted 610501 Of Cotton Piece 3.3% 36.5 0.8% 8.8 610502 Of Blend containing Cot .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 61070206 Of Blend containing Wool and Man Made Fibre Piece 3.2% 9.0 0.7% 2.0 61070207 Of Cotton containing 1% or more by weight of spandex/lycra/ elastane Piece 3.2% 9.5 0.7% 2.1 61070299 Of Others Piece 3.2 9.0 0.7 2.0 6108 Women's or girls' slips, petticoats, briefs, panties, night dresses, pyjamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted 610801 Night dresses (including nightshirts), pyjamas, negligees bathrobes and dressing gowns and similar articles 61080101 Of Cotton Piece 3.3% 27.4 0.8% 6.6 61080102 Of Blend containing Cotton and Man Made Fibre Piece 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 Slips, petticoats, briefs, panties and similar articles 61080201 Of Cotton .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 Of Wool Piece 3.5% 34.6 0.8% 7.9 611206 Of Blend containing Wool and Man Made Fibre Piece 3.5% 34.6 0.8% 7.9 611207 Of Cotton containing 1% or more by weight of spandex/lycra/ elastane Piece 3.6% 30.9 0.8% 6.9 611299 Of Others Piece 3.5% 28.7 0.8% 6.6 6113 Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907 611301 Of Cotton Piece 3.2% 20.6 0.7% 4.5 611302 Of Blend containing Cotton and Man Made Fibre Piece 4.3% 26.0 1% 6.0 611303 Of Man Made Fibres Piece 4.3% 26.4 1% 6.1 611304 Of Silk (other than containing Noil silk) Piece 4.3% 34.5 1% 8.0 611305 Of Wool Piece 3.2% 22.7 0.7% 5.0 611306 Of Blend containing Wool and Man Made Fibre Piece 3.2% 22.7 0.7% 5.0 611399 Of Others .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rial wear Piece 3.1% 51.8 0.7% 11.7 61140499 Of Others Piece 3.1% 19.1 0.7% 4.3 6115 Panty hose, tights, stockings, socks and other hosiery, including graduated compre- ssion hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted 611501 Of Cotton Kg 3.2% 82.5 0.7% 18.1 611502 Of Blend containing Cotton and Man Made Fibre Kg 4.3% 101.4 1% 23.6 611503 Of Man Made Fibres Kg 4.3% 110.6 1% 25.7 611504 Of Silk (other than containing Noil silk) Kg 4.3% 409.4 1% 95.2 611505 Of Wool Kg 3.2% 94.9 0.7% 20.8 611506 Of Blend containing Wool and Man Made Fibre Kg 3.2% 94.9 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 4.3% 409.4 1% 95.2 611605 Of Wool Kg 3.2% .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ontaining Cotton and Man Made Fibre Piece 4.4% 71.3 1% 16.2 620203 Of Man Made Fibres 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) 62030101 Of Cotton Piece 3.5% 112.0 0.8% 25.6 62030102 Of Blend containing Cotton and Man Made Fibre Piece 4.4% 126.4 1% 28.7 62030103 Of Man Made Fibres Piece 4.4% 128.9 1% 29.3 62030104 Of Silk (other than containing Noil silk) Piece 4.4% 230.0 1% 52.3 62030105 Of Wool Piece 3.4% 187.6 0.8% 44.1 62030106 Of Blend containing Wool and Man Made Fibre Piece 3.4% 168.0 0.8% 39.5 62030199 Of Others Piece 3.4% 107.9 0.8% 25.4 620302 Jackets, blazers 62030201 Of Cotton Piece 3.5% 72 0.8% 16.5 62030202 Of Blend contai .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ool and Man Made Fibre Piece 3.4% 168.0 0.8% 39.5 62040199 Of Others Piece 3.4% 107.9 0.8% 25.4 620402 Jackets, blazers 62040201 Of Cotton Piece 3.5% 89 0.8% 20.3 62040202 Of Blend containing Cotton and Man Made Fibre Piece 4.4% 71.3 1% 16.2 62040203 Of Man Made Fibres Piece 4.4% 72.3 1% 16.4 62040204 Of Silk (other than containing Noil silk) Piece 4.4% 139.6 1% 31.7 62040205 Of Wool Piece 3.4% 126.0 0.8% 29.6 62040206 Of Blend containing Wool and Man Made Fibre Piece 3.4% 106.4 0.8% 25.0 62040207 Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Piece 3.5% 69.2 0.8% 15.8 62040299 Of Others Piece 3.4% 63.5 0.8% 14.9 620403 Dresses, skirts, divided skirts, trousers, full pants 62040301 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% .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 62070107 Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Piece 3.3% 28.3 0.8% 6.9 62070199 Of Others Piece 3.3% 27.1 0.8% 6.6 620702 Singlets and other vests, underpants, briefs and similar articles 62070201 Of Cotton Piece 3.2% 9.4 0.7% 2.1 62070202 Of Blend containing Cotton and Man Made Fibre Piece 4.3% 10.8 1% 2.5 62070203 Of Man Made Fibres Piece 4.3% 10.4 1% 2.4 62070204 Of Silk (other than containing Noil silk) Piece 4.3% 34.5 1% 8.0 62070205 Of Wool Piece 3.2% 9.0 0.7% 2.0 62070206 Of Blend containing Wool and Man Made Fibre Piece 3.2% 9.0 0.7% 2.0 62070207 Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Piece 3.2% 9.5 0.7% 2.1 62070299 Of Others Piece 3.2% 9.0 0.7% 2.0 6208 Women's or girls' sin .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 3% 26.0 1% 6.0 621003 Of Man Made Fibres Piece 4.3% 26.4 1% 6.1 621004 Of Silk (other than containing Noil silk) Piece 4.3% 34.5 1% 8.0 621005 Of Wool Piece 3.2% 22.7 0.7% 5.0 621006 Of Blend containing Wool and Man Made Fibre Piece 3.2% 22.7 0.7% 5.0 621099 Of Others Piece 3.2% 19.7 0.7% 4.3 6211 Track suits, ski suits and swimwear; other garments 621101 Women's or girls' blouses, shirts and shirt-blouses, with tightening at the bottom 62110101 Of Cotton Piece 3.9% 43.1 0.9% 9.9 62110102 Of Blend containing Cotton and Man Made Fibre Piece 4.7% 41.6 1.1% 9.7 62110103 Of Man Made Fibres Piece 4.7% 39.9 1.1% 9.3 62110104 Of Silk (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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted 621201 Of Cotton Kg 3.2% 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 621301 Of Cotton Kg 3.2% 82.5 0.7% 18.1 621302 Of Blend containing Cotton and Man Made Fibre Kg 4.3% 101.4 1% 23.6 621303 Of Man Made Fibres Kg 4.3% 110.6 1% 25.7 621304 Of Silk (other than containing Noil silk) Kg 4.3% 409.4 1% 95.2 621305 Of Wool Kg 3.2% 94.9 0.7% 20.8 621306 Of Blend containing Wool and Man Made Fibre Kg 3.2% 94.9 0.7% 20.8 621399 Of Others Kg 3.2% 77.7 0.7% 17.0 6214 Shawls, scarves, mufflers, mantillas, veils and the like 621401 Shawls, scarves, mufflers, stoles, mantillas and veils 62140101 Of Cotton Piece .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates