TMI BlogAmendment in Notification no. 131/2016-Customs (N.T.) dated 31.10.2016 relating to AIRs of duty drawbackX X X X Extracts X X X X X X X X Extracts X X X X ..... paragraph shall be substituted, namely:- (6) An export product accompanied with tax invoice and forming part of project export (including turnkey export or supplies) for which no figure is shown in columns (5) and (7) in the said Schedule, shall be so declared by the exporter and the maximum amount of drawback that can be availed under the said Schedule shall not exceed amount calculated by applying ad-valorem rate of drawback shown in column (4) or column (6) to one and half times the tax invoice value. ; (ii) in paragraph (11), after clause (b), the following clauses shall be inserted, namely:- (c) exported availing input tax credit of the central goods and services tax or of the integrated goods and services tax on the export product or on the inputs or input services used in the manufacture of the export product; (d) exported claiming refund of the integrated goods and services tax paid on such exports; (e) exported by an exporter who has carried forward the amount of Cenvat credit on the export product or on the inputs or input services used in the manufacture of the export product, under the Central Goods and Services Tax Act, 2017 (12 of 2017) . ; (iii) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ff item 030602,- (A) for the entry in column (6), the entry 2.1% shall be substituted; (B) for the entry in column (7), the entry 57.2 shall be substituted; (iv) in Chapter 3, against tariff item 030603,- (A) for the entry in column (6), the entry 2.4% shall be substituted; (B) for the entry in column (7), the entry 24 shall be substituted; (v) in Chapter 3, against tariff item 030604,- (A) for the entry in column (6), the entry 2.7% shall be substituted; (B) for the entry in column (7), the entry 46.6 shall be substituted; (vi) in Chapter 3, against tariff item 030605,- (A) for the entry in column (6), the entry 2.1% shall be substituted; (B) for the entry in column (7), the entry 10.9 shall be substituted; (vii) in Chapter 15, against tariff item 150401,- (A) for the entry in column (6), the entry 2.1% shall be substituted; (B) for the entry in column (7), the entry 2.1 shall be substituted; (viii) in Chapter 16, against tariff item 160401,- (A) for the entry in column (6), the entry 3.4% shall be substituted; (B) for the entry in column (7), the entry 10.5 shall be substituted; (ix) in Chapte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 06, 611507 and 611599 and the entries relating thereto, the following tariff items and entries shall be substituted, namely:- 611501 Leggings 61150101 Of Cotton Piece 7.7% 47 2% 12.2 61150102 Of Blend containing Cotton and Man Made Fibre Piece 9.5% 55 2.5% 14.5 61150103 Of Man Made Fibres Piece 9.9% 57 2.5% 14.4 61150104 Of Silk (other than containing Noil silk) Piece 7.6% 80 4.8% 50.5 61150105 Of Wool Piece 8.7% 80 3.5% 32.2 61150106 Of Blend contai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 940403 Other Pillow/Cushions/Quilts/ Pouffles filled with poly-fil Kg 8.6% 100 2.2% 25 ; (xxii) in Chapter 95, against tariff item 950611,- (A) for the entry in column (4), the entry 11% shall be substituted; (B) for the entry in column (5), the entry 64 shall be substituted; (C) for the entry in column (6), the entry 2.8% shall be substituted; (D) for the entry in column (7), the entry 16 shall be substituted; (d) in the Table, in Chapter 61,- (A) against tariff item 610304, in column (2), the word leggings shall be omitted; (B) against tariff item 610404, in column (2), the word leggings shall be omitted; (C) for tariff items 611501, 611502, 611503, 611504, 611505, 611506, 611507 and 611599 and the entries relating thereto, the following tariff items and entries shall be substituted, namely:- 611501 Leggings 61150101 Of Cotton Piece ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd containing Wool and Man Made Fibre Kg 3.6% 104.3 1.0% 29.0 61150207 Of Cotton containing 1% or more by weight of spandex/lycra/ elastane Kg 3.5% 98.0 0.9% 25.2 61150299 Of Others Kg 3.5% 83.8 0.9% 21.6 . 2. This notification shall come into force on the 1st day of July, 2017. [F. No. 609/43/2017-DBK] (Anand Kumar Jha) Under Secretary to the Government of India Note: The principal notification No. 131/2016-Customs (N.T.), dated the 31st October, 2016 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 31st October, 2016 vide number G.S.R. 1018 (E), dated the 31st October, 2016 and was last amended vide notification No. 41/2017-Customs (N.T.), dated the 26th April, 2017 vide number G.S.R. 408(E), dated the 26th April, 2017 . - Notification Tax Management India - taxmanagementindia - taxmanagem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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