TMI BlogNotifying All Industry Rates (AIR) of Duty Drawback w.e.f. 22.11.2014X X X X Extracts X X X X X X X X Extracts X X X X ..... 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.98/2013-CUSTOMS (N.T.), dated the 14th September, 2013, published vide number G.S.R. 632 (E), dated the 14th September, 2013, 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 (hereinafter referred to as the said Schedule) subject to the following notes and conditions, namely:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sports gloves mentioned below heading 4203 or 6116 or 6216 shall be classified in that heading and all other sports gloves shall be classified under heading 9506 . (4) The figures shown in columns (4) and (6) in the said Schedule refer to the rate of drawback expressed as a percentage of the free on board 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) An export product accompanied with application for removal of excisable goods for export (ARE-1) and forming part of project export (including turnkey export or supplies) for which no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, 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: Provided that where exports are made against Advance Licences issued on or after the 1st April, 1997, in discharge of export obligations in terms ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (b) manufactured or exported in terms of sub-rule (2) of rule 19 of the Central Excise Rules, 2002. (12) Wherever specific rates have been provided against tariff item in the said 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. (13) The expression when Cenvat facility has not been availed , used in the said Schedule, shall mean that the exporter shall satisfy the following conditions, namely:- (a) the exporter shall declare, and if necessary, establish to the satisfaction of the Assistant Commissioner of Customs or Assistant Commissioner of Central Excise or Deputy Commissioner of Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. (16) The term dyed , wherever used in the said Schedule in relation to textile materials, shall include yarn or piece dyed or predominantly printed or coloured in the body. (17) The term dyed in relation to fabrics and yarn of cotton, shall include bleached or mercerised or printed or m lange . (18) The term dyed in relation to textile materials in Chapters 54 and 55 shall include printed or bleached . (19) In respect of the tariff items in Chapters 60 , 61 , 62 and 63 of the said Schedule, the blend containing co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ), 2009-2014 published vide Public Notice No.1 (RE-2012) / 2009-2014, dated the 5th June, 2012 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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