Drawback rates - Notification No. 53/97-Cus. (N.T.) supersesed and Notification No. 22/97-Cus. - 75/97 - Customs - Non Tariff

Drawback rates - Notification No. 53/97-Cus. (N.T.) supersesed and Notification No. 22/97-Cus. (N.T.) amended Notification No. 75/97-Cus. (N.T.) Dated 26-12-1997 In exercise of the powers conferred by rule 3, read with rules 4 and 5 of the Customs and Central Excise Duties Drawback Rules, 1995, and in supersession of the Notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 53/97-Customs (N.T.), dated the 17th October, 1997, the Central Government being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the Notification No. 22/97-Customs (N.T.), dated the 30th May, 1997, of the Government of India in the Ministry of Finance, Department of Revenue, (hereinafter referred to as the said Notification) namely :- In the Table annexed to the said Notification, in columns 2, 3, 4, 5 and 6, for the entries against Serial/Sub-Serial Nos. 52.03, 60.02, 61.01, 61.02, 62.01, 62.02, 62.11, 63.06, 63.061, 63.09 and 63.11 mentioned in column 1, the entries mentioned in the Annexure below shall respectively be substituted with effect from the 1st day of January, 1998. ANNEXURE Serial/ Sub- Serial No. of DBK Table 1997-98 Customs Tariff Heading Sub- Heading No. Description of goods Rate of Drawback Allocation Customs Central Excise (1) (2) (3) (4) (5) (6) 52.03 52.08 to 52.12 (b) Other than (a) above when Modvat facility has not been availed. 5% (Five per cent only) of F.O.B. value. All Central Excise 60.02 60.01 60.02 (ii) Other than Grey 5.5% (Five point five per cent only) of F.O.B. value. All Central Excise 61.01 to 61.17 A. Knitwear and articles of hosiery including ready-made garments made wholly or mainly from knitted/hosiery fabrics of cotton/ polyester and/or cellulosic yarn 61.01 (i) Whether or not exported against Quantity Based Advance Licence issued prior to 1-4-1995 under DEEC Scheme and is permitted to import one or any of the following (i) labels (ii) tags (iii) printed bags and stickers and not any other item duty free for use in manufacture of the export. 13% (Thirteen per cent only) of f.o.b. value subject to a maximum of Rs. 50.00 (Rs. fifty only) per piece. 2.5% 10.5% 61.02 (ii) If exported against Quantity Based Advance Licence issued prior to 1-4-1995 under DEEC Scheme and is permitted to import other embellishments also, including zips, snap fasteners, but- tons glass stones, polyester tape and not any other item duty free for use in the manufacture of knit wears, when Modvat facility has not been availed. 10.5% (Ten point five per cent only) of the F.O.B. value subject to a maximum of Rs. 39.00) (Rupees thirty nine only) per piece. All Cen. Excise 62.01 to 62.11 A. Readymade garments, all sorts made wholly or mainly of woven fabrics (excluding readymade garments made of silk and readymade garments made of shoddy fibre/ yarn/fabric). 62.01 (i) Whether or not exported against Quantity Based Advance Licence issued prior to 1-4-1995 under Duty Exemption Scheme and is permitted to import one or any of the following (i) tags (ii) labels (iii) printed tags and stickers and not any other item duty free for use in manufacture of the ready- made garments. 17% (Seventeen per cent only) of f.o.b. value subject to a maximum of Rs. 82/- (Rupees eighty two only) per piece. 3.5% 13.5% 62.02 (ii) In case the exporter avails the facility of Quantity Based Advance Licence issued prior to 1-4-1995 under duty exemption scheme and is permitted to import other embellishments also including (i) Zips (ii) buttons/snap fasteners (iii) sewing threads/plastic pins/ elastic/buckles and not any other item for use in the manufacture of such garments, when Modvat facility has not been availed. 13.5% (Thirteen point five per cent only) of f.o.b. value subject to a maximum of Rs. 65/- (Rupees sixty five only) per piece. All Cen. Excise 62.11 62.07 (ii)All others including lungies made predominantly of cotton commonly known as Sungits. 3% (Three per cent only) of f.o.b. value. All Central Excise 63.06 63.02 63.04 63.07 C. Bed Sheets/Bed Spreads/Bed Covers/ Quilt Covers/Counter-panes/Pillow cases, tea towels, place mats, table mats, table cloth/linen, kitchen cloth/linen including throws/100% rayon throws, bath mats, bath rugs, all kinds of crocheted bags, tassels all types; if dyed, whether or not exported against Quantity Based Advance Licence issued prior to 1-4-1995, under Duty Exemption Scheme provided that only cotton and no other item is allowed duty free import under relevant Duty Exemption Scheme 2.5% (Two point five per cent only) of f.o.b. value All Central Excise 63.061 CC. All other made-ups 2.5% (Two point five per cent only) of f.o.b. value. All Central Excise 63.09 63.05 E. All kinds of cotton/ polyester/rayon bags and cotton storage bags, with or without linings/trimmings of any textile material. 8.5% (Eight point five per cent only) of fob value subject to a maximum of Rs.18/- (Rupees eighteen only) per piece. All Cen. Excise 63.11 6307.90 (ii) Cotton Terry Towels, and others made up articles made with terry towelling cloth, when Modvat facility has not been availed, if dyed. 8% (Eight per cent only) of f.o.b. value. All Cen. Excise