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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

Customs - 110/2016 - Dated:- 13-8-2016 - GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. - 110/ 2016 - CUSTOMS (N.T.) New Delhi, dated the 13th August, 2016 G.S.R. (E). - In exercise of the powers conferred by sub-section (2) of section 75 of the Customs Act, 1962 (52 of 1962), sub-section (2) of section 37 of the Central Excise Act, 1944 (1 of 1944), and section 93A and sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994), read with rules 3 and 4 .....

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hall 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) agains .....

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it in Rs. (1) (2) (3) (4) (5) (6) (7) CHAPTER - 61 ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED 6101 Men's or boys' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), wind- cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 6103 610101 Of Cotton Piece 3.5% 65.5 0.8% 15.0 610102 Of Blend containing Cotton and Man Made Fibre Piece 4.4% 71.3 1% 16.2 610103 Of Man Made Fibres Piece 4.4% 72.3 1% 16.4 610104 Of .....

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ning Cotton and Man Made Fibre Piece 4.4% 71.3 1% 16.2 610203 Of Man Made Fibres Piece 4.4% 72.3 1% 16.4 610204 Of Silk (other than containing Noil silk) Piece 4.4% 139.6 1% 31.7 610205 Of Wool Piece 3.4% 126.0 0.8% 29.6 610206 Of Blend containing Wool and Man Made Fibre Piece 3.4% 106.4 0.8% 25.0 610299 Of Others Piece 3.4% 63.5 0.8% 14.9 6103 Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swim wear), knitted or croch .....

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% 25.4 610302 Jackets, blazers 61030201 Of Cotton Piece 3.5% 65.5 0.8% 15.0 61030202 Of Blend containing Cotton and Man Made Fibre Piece 4.4% 71.3 1% 16.2 61030203 Of Man Made 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 .....

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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 Cotton Piece 3.2% 26.8 0.7% 5.9 61030402 Of Blend containing Cotton and Man Made Fibre Piece 4.3% 34.9 1% 8.1 61030403 Of Man Made Fibres Piece 4.3% 35.6 1% 8.3 61030404 Of Silk (other than containing Noil silk) Piece 4.3% 64.2 1% 14.9 61030405 Of Wool Piece 3.2% 31.6 0.7% 6.9 61030406 Of Blend containing Wool and M .....

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8% 25.6 61040102 Of Blend containing Cotton and Man Made Fibre Piece 4.4% 126.4 1% 28.7 61040103 Of Man Made Fibres Piece 4.4% 128.9 1% 29.3 61040104 Of Silk (other than containing Noil silk) Piece 4.4% 230.0 1% 52.3 61040105 Of Wool Piece 3.4% 187.6 0.8% 44.1 61040106 Of Blend containing Wool and Man Made Fibre Piece 3.4% 168.0 0.8% 39.5 61040199 Of Others Piece 3.4% 107.9 0.8% 25.4 610402 Jackets, blazers 61040201 Of Cotton Piece 3.5% 65.5 0.8% 15.0 61040202 Of Blend containing Cotton and Man .....

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0301 Of Cotton Piece 3.1% 44 0.7% 9.9 61040302 Of Blend containing Cotton and Man Made Fibre Piece 4.4% 55.1 1% 12.5 61040303 Of Man Made Fibres Piece 4.4% 56.6 1% 12.9 61040304 Of Silk (other than containing Noil silk) Piece 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% .....

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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 Cotton and Man Made Fibre Piece 4.7% 41.6 1.1% 9.7 610503 Of Man Made Fibres Piece 4.7% 39.9 1.1% 9.3 610504 Of Silk (other than containing Noil silk) Piece 4.7% 70.2 1.1% 16.4 610505 Of Wool Piece 3.3% 32.6 0.8% 7.9 610506 Of Blend containing Wool and Man Made Fibre Piece 3.3% .....

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Wool Piece 3.9% 38.5 0.9% 8.9 610606 Of Blend containing Wool and Man Made Fibre Piece 3.9% 38.5 0.9% 8.9 610607 Of Cotton containing 1% or more by weight of spandex/lycra/ elastane Piece 3.9% 41.0 0.9% 9.5 610699 Of Others Piece 3.9% 41.5 0.9% 9.6 6107 Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted 610701 Nightshirts, pyjamas, bath robes and dressing gowns and similar articles 61070101 Of Cotton Piece 3.3% 2 .....

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efs, underpants and similar articles 61070201 Of Cotton Piece 3.2% 9.4 0.7% 2.1 61070202 Of Blend containing Cotton and Man Made Fibre Piece 4.3% 10.8 1% 2.5 61070203 Of Man Made Fibres Piece 4.3% 10.4 1% 2.4 61070204 Of Silk (other than containing Noil silk) Piece 4.3% 34.5 1% 8.0 61070205 Of Wool Piece 3.2% 9.0 0.7% 2.0 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 .....

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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 Piece 3.2% 9.4 0.7% 2.1 61080202 Of Blend containing Cotton and Man .....

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n Piece 3.5% 31 0.8% 7.1 610902 Of Blend containing Cotton and Man Made Fibre Piece 4.2% 36 1% 8.6 610903 Of Man Made Fibres Piece 4.7% 37 1.1% 8.7 610904 Of Silk (other than containing Noil silk) Piece 4.7% 70.2 1.1% 16.4 610905 Of Wool Piece 3.5% 24.8 0.8% 5.7 610906 Of Blend containing Wool and Man Made Fibre Piece 3.5% 24.8 0.8% 5.7 610907 Of Cotton containing 1% or more by weight of spandex/lycra/ elastane Piece 3.6% 31 0.8% 6.9 610999 Of Others Piece 3.5% 21.6 0.8% 4.9 6110 Jerseys, pullov .....

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stane Piece 3.5% 58.2 0.8% 13.3 611099 Of Others Piece 3.4% 44.4 0.8% 10.5 6111 Babies' garments and clothing accessories, knitted or crocheted 611101 Of Cotton Piece 3.7% 23 0.9% 5.6 611102 Of Blend containing Cotton and Man Made Fibre Piece 4.7% 24.9 1.1% 5.8 611103 Of Man Made Fibres Piece 4.7% 26.9 1.1% 6.3 611104 Of Silk (other than containing Noil silk) Piece 4.7% 37.7 1.1% 8.8 611105 Of Wool Piece 3.7% 24.4 0.9% 5.9 611106 Of Blend containing Wool and Man Made Fibre Piece 3.7% 24.4 0. .....

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206 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 conta .....

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ade Fibres Piece 4.7% 39.9 1.1% 9.3 61140104 Of Silk (other than containing Noil silk) Piece 4.7% 70.2 1.1% 16.4 61140105 Of Wool Piece 3.9% 38.5 0.9% 8.9 61140106 Of Blend containing Wool and Man Made Fibre Piece 3.9% 38.5 0.9% 8.9 61140107 Of Cotton containing 1% or more by weight of spandex/lycra/elastane Piece 3.9% 41.0 0.9% 9.5 61140199 Of Others Piece 3.9% 41.5 0.9% 9.6 611402 Women's or girls' tops/cami 61140201 Of Cotton Piece 3.5% 38.7 0.8% 8.8 61140202 Of Blend containing Cotto .....

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61140301 Of Cotton Piece 3.5% 65.5 0.8% 15.0 61140302 Of Blend containing Cotton and Man Made Fibre Piece 4.4% 71.3 1% 16.2 61140303 Of Man Made Fibres Piece 4.4% 72.3 1% 16.4 61140304 Of Silk (other than containing Noil silk) Piece 4.4% 139.6 1% 31.7 61140305 Of Wool Piece 3.4% 126.0 0.8% 29.6 61140306 Of Blend containing Wool and Man Made Fibre Piece 3.4% 106.4 0.8% 25.0 61140399 Of Others Piece 3.4% 63.5 0.8% 14.9 611404 Others 61140401 Of Cotton Piece 3.1% 20.0 0.7% 4.5 61140402 Of Blend co .....

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ion 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 .....

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607 Gloves, specially designed for use in sports namely Golf Gloves made of textile materials Piece 4.3% 14.9 1% 3.5 611699 Of Others Kg 3.2% 77.7 0.7% 17.0 6117 Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories 611701 Shawls, scarves, mufflers, stoles, mantillas and veils 61170101 Of Cotton Piece 3.9% 24.4 0.9% 5.6 61170102 Of Blend containing Cotton and Man Made Fibre Piece 4.7% 24.9 1.1% 5.8 61170103 Of Man Made Fibres .....

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g 4.2% 399.8 1% 95.2 61170205 Of Wool Kg 3.1% 91.9 0.7% 20.8 61170206 Of Blend containing Wool and Man Made Fibre Kg 3.1% 91.9 0.7% 20.8 61170299 Of Others Kg 3.1% 75.2 0.7% 17.0 CHAPTER - 62 ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, NOT KNITTED OR CROCHETED 6201 Men's or boys' overcoats, car- coats, cloaks, anoraks (including ski-jackets), wind-cheaters, wind jackets and similar articles other than those of heading 6203 620101 Of Cotton Piece 3.5% 65.5 0.8% 15.0 620102 Of Blend cont .....

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r than those of heading 6204 620201 Of Cotton Piece 3.5% 65.5 0.8% 15.0 620202 Of Blend containing 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, .....

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ibre 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 containing Cotton and Man Made Fibre Piece 4.4% 71.3 1% 16.2 62030203 Of Man Made Fibres Piece 4.4% 72.3 1% 16.4 62030204 Of Silk (other than containing Noil silk) Piece 4.4% 139.6 1% 31.7 62030205 Of Wool Piece 3.4% 160 0.8% 37.6 62030206 Of Blend containing Wool and Man Made Fibre Piece 3.4% 148 0.8% 34.8 62030207 Of Cotton containin .....

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% 98 0.9% 22.6 62030307 Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Piece 3.8% 53.2 0.8% 11.2 62030399 Of Others Piece 3.7% 48.3 0.8% 10.5 620304 Others (including capri/three- fourth pants and ensembles) 62030401 Of Cotton Piece 3.2% 26.8 0.7% 5.9 62030402 Of Blend containing Cotton and Man Made Fibre Piece 4.3% 34.9 1% 8.1 62030403 Of Man Made Fibres Piece 4.3% 35.6 1% 8.3 62030404 Of Silk (other than containing Noil silk) Piece 4.3% 64.2 1% 14.9 62030405 Of Wool Piece .....

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040101 Of Cotton Piece 3.5% 112.0 0.8% 25.6 62040102 Of Blend containing Cotton and Man Made Fibre Piece 4.4% 126.4 1% 28.7 62040103 Of Man Made Fibres Piece 4.4% 128.9 1% 29.3 62040104 Of Silk (other than containing Noil silk) Piece 4.4% 230.0 1% 52.3 62040105 Of Wool Piece 3.4% 187.6 0.8% 44.1 62040106 Of Blend containing Wool 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 O .....

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d 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% 16.3 62040307 Of Cotton containing 1% or more by weight of spandex/lycra/elastane Piece 3.8% 53.2 0.8% 1 .....

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ntaining 1% or more by weight of spandex/ lycra/elastane Piece 3.2% 28.0 0.7% 6.1 62040499 Of Others Piece 3.2% 26.3 0.7% 5.7 6205 Men's or boys' shirts 620501 Of Cotton Piece 3.3% 40 0.8% 9.7 620502 Of Blend containing Cotton and Man Made Fibre Piece 4.7% 41.6 1.1% 9.7 620503 Of Man Made Fibres Piece 4.7% 39.9 1.1% 9.3 620504 Of Silk (other than containing Noil silk) Piece 4.7% 70.2 1.1% 16.4 620505 Of Wool Piece 3.3% 32.6 0.8% 7.9 620506 Of Blend containing Wool and Man Made Fibre Piec .....

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.5 0.9% 8.9 620606 Of Blend containing Wool and Man Made Fibre Piece 3.9% 38.5 0.9% 8.9 620607 Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Piece 3.9% 41.0 0.9% 9.5 620699 Of Others Piece 3.9% 41.5 0.9% 9.6 6207 Men's or boys' singlets and other vests, underpants, briefs, nightshirts, pyjamas, bath-robes, dressing gowns and similar articles 620701 Dressing gowns, bathrobes, pyjamas, nightshirts and similar articles 62070101 Of Cotton Piece 3.3% 27.4 0.8% 6.6 62070 .....

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sts, 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. .....

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40.3 1.1% 9.4 62080104 Of Silk (other than containing Noil silk) Piece 4.7% 52.6 1.1% 12.3 62080105 Of Wool Piece 3.3% 32.6 0.8% 7.9 62080106 Of Blend containing Wool and Man Made Fibre Piece 3.3% 32.6 0.8% 7.9 62080107 Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Piece 3.3% 28.3 0.8% 6.9 62080199 Of Others Piece 3.3% 27.1 0.8% 6.6 620802 Singlets and other vests, slips, petticoats, briefs, panties and similar articles 62080201 Of Cotton Piece 3.2% 9.4 0.7% 2.1 62080202 .....

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ssories 620901 Of Cotton Piece 3.7% 23.2 0.9% 5.6 620902 Of Blend containing Cotton and Man Made Fibre Piece 4.7% 24.9 1.1% 5.8 620903 Of Man Made Fibres Piece 4.7% 26.9 1.1% 6.3 620904 Of Silk (other than containing Noil silk) Piece 4.7% 37.7 1.1% 8.8 620905 Of Wool Piece 3.7% 24.4 0.9% 5.9 620906 Of Blend containing Wool and Man Made Fibre Piece 3.7% 24.4 0.9% 5.9 620907 Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Piece 3.7% 24.0 0.9% 5.8 620999 Of Others Piece 3.7% 22 .....

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s, 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% .....

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110206 Of Blend containing Wool and Man Made Fibre Piece 3.5% 34.6 0.8% 7.9 62110207 Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Piece 3.6% 37.8 0.8% 8.4 62110299 Of Others Piece 3.5% 37.2 0.8% 8.5 621103 Other jackets not covered under heading 6203 or 6204 62110301 Of Cotton Piece 3.5% 65.5 0.8% 15.0 62110302 Of Blend containing Cotton and Man Made Fibre Piece 4.4% 71.3 1% 16.2 62110303 Of Man Made Fibres Piece 4.4% 72.3 1% 16.4 62110304 Of Silk (other than containing N .....

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217.5 1.1% 50.9 62110404 Other protective industrial wear made of Aramid fibre Piece 4.7% 152.3 1.1% 35.6 62110405 Protective industrial wear overall/coverall made of Modacrylic fibre Piece 4.7% 208.7 1.1% 48.8 62110406 Other protective industrial wear made of Modacrylic fibre Piece 4.7% 139.1 1.1% 32.6 62110499 Other protective industrial wear Piece 3.3% 55.2 0.8% 13.4 621105 Others 62110501 Of Cotton Piece 3.1% 20.0 0.7% 4.5 62110502 Of Blend containing Cotton and Man Made Fibre Piece 4.2% 25. .....

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ing 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% .....

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res Piece 4.7% 25.5 1.1% 6.0 62140104 Of Silk (other than containing Noil silk) Piece 4.7% 70.2 1.1% 16.4 62140105 Of Wool Piece 3.9% 24.4 0.9% 5.6 62140106 Of Blend containing Wool and Man Made Fibre Piece 3.9% 24.4 0.9% 5.6 62140199 Of Others Piece 3.9% 24.0 0.9% 5.5 621402 Others 62140201 Of Cotton Kg 3.1% 79.9 0.7% 18.1 62140202 Of Blend containing Cotton and Man Made Fibre Kg 4.2% 99.0 1% 23.6 62140203 Of Man Made Fibres Kg 4.2% 108.0 1% 25.7 62140204 Of Silk (other than containing Noil sil .....

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