TMI BlogAmends Duty Drawback Rules and amends rates of duty drawback for various items.X X X X Extracts X X X X X X X X Extracts X X X X ..... the 22 nd September, 2011 published vide number G.S.R. 712 (E) dated the 22 nd September, 2011, retrospectively with effect from 1 st day of October, 2011, namely:- In the said notification,- (A) in the notes and conditions,- (i) after para (3), the following para shall be inserted, namely:- (3A) Notwithstanding anything contained in the said Schedule, any identifiable ready to use machined part or component predominantly made of iron, steel or aluminium, made through casting or forging process, and not specifically mentioned at six digit level or more in Chapter 84 or 85 or 87, may be classified under the relevant tariff item (depending upon material composition and making process) under heading 8487 or 8548 or 8708, as the case may be, irrespective of classification of such part or component at four digit level in Chapter 84 or 85 or 87 of the said Schedule. ; (ii) sub para (f) of para (8) shall be omitted; (iii) in para (13), for the words and figures in Chapters 61, 62 and 63 , the words and figures in Chapters 60, 61, 62 and 63 shall be substituted; (B) in the Schedule,- (i) in Chapter 13, for tariff item 13 and the entries relating thereto, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (vii) in Chapter 29,- (a) for the entry in column 2, against tariff item 29190090, the entry " Amino Trimethylene Phosphonic Acid " shall be substituted; (b) for the entry in column 2, against tariff item 2920100001, the entry "1-Hydroxyethylidene 1:1 Di Phosphonic Acid " shall be substituted; (c) after tariff item 2922509013 and the entries relating thereto, the following tariff items and entries shall be inserted, namely :- 2922509014 Methyl diethanol amine 3% 3% 2922509015 Triethanol amine 2% 2% (d) for the entry in column 4, against tariff item 2941909009, the entry "4%" shall be substituted; (e) for the entry in column 6, against tariff item 2941909009, the entry "4%" shall be substituted; (viii) in Chapter 30,- (a) for the entry in column 2, against tariff item 3004102002, the entry "ampicillin in liquid suspension/solution for oral consumption in packed condition of strength 125 mg per 5 ml" shall be substituted; (b) for the entry in column 2, against tariff item 3004103002, the entry "amoxycillin in liquid suspension/solution for oral consumption in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Prepared Glue(containing PVA) Kg 5% 3.6 5% 3.6 35069104 Lamination Adhesive Kg 8.4% 12.3 5.5% 8.1 3506000099 Others 1% 1% (xi) in Chapter 36,- (a) for the entry in column 3, against tariff item 36050010, the entry "Kg" shall be substituted; (b) for the entry in column 5, against tariff item 36050010, the entry "4.5" shall be substituted; (c) for the entry in column 7, against tariff item 36050010, the entry "4.5" shall be substituted; (d) for the entry in column 3, against tariff item 36050090, the entry "Kg" shall be substituted; (e) for the entry in column 5, against tariff item 36050090, the entry "4" shall be substituted; (f) for the entry in column 7, against tariff item 36050090, the entry "4" shall be substituted; (xii) in Chapter 38,- (a) for tariff item 3801 and the entries relating thereto, the following tariff items and entries shall be substituted, namely :- 3801 Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vii) in Chapter 52,- (a) for the entry in column 6, against tariff item 520905, the entry "1%" shall be substituted; (b) for the entry in column 7, against tariff item 520905, the entry "5.5" shall be substituted; (c) for the entry in column 6, against tariff item 520906, the entry "1%" shall be substituted; (d) for the entry in column 7, against tariff item 520906, the entry "6" shall be substituted; (e) for the entry in column 6, against tariff item 520907, the entry "1%" shall be substituted; (f) for the entry in column 7, against tariff item 520907, the entry "6" shall be substituted; (g) for the entry in column 6, against tariff item 521103, the entry "1%" shall be substituted; (h) for the entry in column 7, against tariff item 521103, the entry "6" shall be substituted; (xviii) in Chapter 60,- (a) for tariff item 600103 and the entries relating thereto, the following tariff items and entries shall be substituted, namely :- 600103 Of Cotton Kg. 3.8% 18 1% 4.7 600104 Of Blend containing Cotton and Man Made Fibre Kg. 4.3% 25 1% 5.8 600199 Others Kg. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 61170101 Of Cotton piece 7.1% 21 2.2% 6.5 61170102 Of Blend containing Cotton and Man Made Fibre piece 8.2% 23 2.2% 6.2 61170103 Of Man Made Fibres piece 9.1% 24 2.4% 6.3 61170104 Of Silk (other than containing Noil silk) piece 7% 62 3.6% 32 61170105 Of Noil Silk piece 7% 17 3.6% 8.7 61170106 Of Wool piece 7.1% 40 2.9% 16.3 61170107 Of Blend containing Wool and Man Made Fibre piece 8.2% 36 2.2% 9.7 61170199 Of others piece 7.1% 20 2.2% 6.2 611702 Others 61170201 Of Cotton KG 7.1% 54 2.2% 16.7 61170202 Of Blend containing Cotton and Man Made Fibre KG 8.2% 60 2.2% 16.1 61170203 Of Man Made Fibres KG 9.1% 65 2.4% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Of others KG 7.1% 50 2.2% 15.5 (xxi) in Chapter 73,- (a) for the entry in column 5, against tariff item 730711, the entry "16" shall be substituted; (b) for the entry in column 7, against tariff item 730711, the entry "16" shall be substituted; (c) for the entry in column 5, against tariff item 730715, the entry "16" shall be substituted; (d) for the entry in column 7, against tariff item 730715, the entry "16" shall be substituted; (e) after the tariff item 730715 and the entries relating thereto, the following tariff item and entries shall be inserted, namely :- 730716 Spheroidal Graphite/ Malleable/ Ductile Iron Castings (Rough/ machined) 2% 2% (f) after tariff item 730816 and the entries relating thereto, the following tariff item and entries shall be inserted, namely :- 730817 Hot Dipped Galvanised tension Bar/ Gate Rods/ Truss Rods/ Drop Rods. 2% 2% (g) for tariff items falling under heading 7318 and the entries relating thereto, the following ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade of Alloy Steel including Stainless Steel Kg 8.1% 12.1 4% 6 731821 Fully Threaded Rod made of non-alloy steel/ mild steel (Galvanised / Ungalvanised) Kg 8.1% 6.5 3% 2.4 731899 Others Kg 8.1% 4.8 1% 0.6 (h) for tariff items falling under heading 7323 and the entries relating thereto, the following tariff items and entries shall be substituted, namely :- 732301 Of stainless steel Kg 8.1% 20 3% 7.4 732302 Copper bottom or aluminium brazed or aluminium clad stainless steel utensils Kg 8.1% 22 3% 8.1 732303 Of stainless steel having nickel content more than 8% Kg 8.1% 37 3% 13.7 732304 Copper bottom or aluminium brazed or aluminium clad stainless steel utensils having nickel content more than 8% Kg 8.1% 37 3% 13.7 732399 Others Kg 8.1% 12 3% 4.5 (xxii) in Chapter 74, for tariff items falling under heading 7418 and the entri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... following tariff item and the entries shall be inserted, namely :- 841315 Distributor Type Fuel Injection Pump 5.5% 5.5% (c) for tariff item 8487 and the entries relating thereto, the following tariff items and entries shall be substituted, namely :- 8487 Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this chapter 848701 Identifiable ready to use machined parts/components made wholly or predominantly of iron / carbon steel / Non Alloy Steel/ Alloy steel (other than Stainless Steel) (not less than 90% by weight) manufactured through casting process, not elsewhere specified. 3% 3% 848702 Identifiable ready to use machined parts/components made wholly or predominantly of Stainless Steel (not less than 90% by weight) manufactured through casting process, not elsewhere specified. Kg 4% 8 4% 8 848703 Identifiable ready to use machined parts/components made w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ufactured through Forging process, not elsewhere specified Kg 5% 9 5% 9 854805 Identifiable ready to use machined parts/ components made wholly or predominantly of Stainless Steel (not less than 90% by weight) manufactured through Forging process, not elsewhere specified Kg 5% 20 5% 20 854806 Cast articles including parts/ components of Aluminium, not elsewhere specified 3% 3% 854899 Others Nil Nil (xxvii) in Chapter 87,- (a) for tariff item 8702 and the entries relating thereto, the following tariff items and entries shall be substituted, namely :- 8702 Motor vehicles for the transport of ten or more persons, including the driver 870201 Commercial Vehicle of GVW upto 7.5 MT in CBU/SKD/ CKD condition 4% 4% 870202 Commercial Vehicles of GVW above 7.5 MT in CBU/SKD/CKD condition 5.5% 5.5% 870299 Others 1% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 66 Identifiable ready to use machined parts/components made wholly or predominantly of carbon steel / Non Alloy Steel/ (not less than 90% by weight) manufactured through forging process, not elsewhere specified. 3% 3% 8708067 Identifiable ready to use machined parts / components made wholly or predominantly of Alloy Steel (not less than 90% by weight) manufactured through Forging process, not elsewhere specified Kg 5% 9 5% 9 8708068 Identifiable ready to use machined parts/ components made wholly or predominantly of Stainless Steel (not less than 90% by weight) manufactured through Forging process, not elsewhere specified Kg 5% 20 5% 20 8708069 Cast articles including parts/ components of Aluminium, not elsewhere specified 3% 3% (f) for tariff items falling under heading 8714 and the entries relating thereto, the following tariff items and entries shall be substituted, namely :- 871401 BB axle 100 Pcs 10% 198 3% 59 871402 BB Cup set ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0.9 871428 Industrial Roller Chain/ Motorcycles including Moped Chain/ Automotive Timing Chains ( all types including spares ) KG 8.8% 15 2% 3.4 871499 Others KG 8.8% 10 2% 2.3 (g) for the entry in column 6, against tariff item 8715, the entry "2%" shall be substituted; (h) for the entry in column 7, against tariff item 8715, the entry "3.3" shall be substituted; (i) for the entry in column 6, against tariff item 871602, the entry "2%" shall be substituted; (j) for the entry in column 7, against tariff item 871602, the entry "3.3" shall be substituted; (k) for the entry in column 4, against tariff item 871603, the entry "2%" shall be substituted; (l) for the entry in column 6, against tariff item 871603, the entry "2%" shall be substituted; (xxviii) in Chapter 91,- (a) for the entry in column 5, against tariff item 910201, the entry "30" shall be substituted; (b) for the entry in column 7, against tariff item 910201, the entry "30" shall be substituted. [F. No. 609/81/2011-DBK] (Najib Shah) Joint Secretary to the Government of India Not ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
