Amendments to the All Industry Rates of Duty Drawback effective from 03.05.2024 – Reg. - Customs - PUBLIC NOTICE - 13/2024 – Customs

GOVT. OF INDIA MINISTRY OF FINANCE, DEPTT. OF REVENUE OFFICE OF THE COMMISSIONER OF CUSTOMS (PREVENTIVE) 55-17-3,C-14,2nd Floor,Industrial Estate, Autonagar, Vijayawada-520007 Phone : 0866-2551261 /E-Mail: [email protected] Date : 15-05-2024 PUBLIC NOTICE - 13/2024 Customs Sub : Amendments to the All Industry Rates of Duty Drawback effective from 03.05.2024 Reg. Kind attention is invited to Board s Circular No. 04/2024 dated 07.05.2024 on the cited subject wherein the amendments made in All Industry Rates (AIRs) of Duty Drawback published vide notification No. 77/2023-Customs (N.T.) dated 20.10.2023, vide Notification No. 33/2024-Customs (N.T.) dated 30.04.2024 are summarized. These changes are effective from 03.05.2024. 1. The changes made are briefly summed up as follows: (a) Representation from trade were received for the clarification for unit of counts mentioned in Chapter 52 in respect of cotton yarn. In this context, a new Para (13A) is inserted in the Notes and conditions of the notification No. 77/2023-Customs (N.T.) dated 20.10.2023 clarifying that the term counts used in Chapter 52 shall mean counts in New English (Ne) . It is also clarified that since the inception of the drawback schedules, the unit of counts was taken in New English (Ne) , hence in the all schedules of drawback notifications issued earlier, the counts were meant to be counts in New English (Ne) only. (b) AIRs/caps of Duty Drawback have been enhanced for the following items: (i) certain marine products covered under Chapters 3 and 16; (ii) certain goods bags, hand bags, trunks, suit-cases and others, under Chapters 42; (iii) articles of bed linen, table linen, toilet linen and kitchen linen under Chapter 63; (iv) radar apparatus, radio navigational aid apparatus and radio remote control apparatus and others under Chapter 85 and (v) unmanned aircraft under Chapter 88. (c) Cap of Duty Drawback have been rationalized for Golf Gloves made of leather in combination with textile materials under TI 420304. (d) Certain new tariff items have been created to allow better differentiation of export product viz. Breaded shrimp/prawn (TI 16050101), Breaded Squids (TI 16050501), Sports gloves, other than Golf gloves, made of leather (TI 420311) and Sports gloves, other than Golf gloves, made of leather in combination with textile materials (T1420312). (e) Descriptions of TIs 420303 and 420304 pertaining to Golf Gloves have been changed as Golf Gloves made of leather Golf Gloves made of leather in combination with textile materials respectively. Unit for the both TIs have also been changed to piece . (f) To promote export of goods of defense sector, AIRs of duty drawback have been provided to the specified products of defense sector by creating new TIs in Chapter 72,75,81,87,88 and 93. 2. Difficulties, if any, in the implementation of the above Circular may be brought to the notice of the undersigned. ( C. VENKAIAH CHOWDARY ) COMMISSIONER