Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

Seeks to amend the Schedule for Drawback on exports of goods.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... g the smoking process shall be substituted; (b) against tariff item 0306, for the entry in column (2), the entry Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine shall be substituted; (c) against tariff item 0307, for the entry in column (2), the entry Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process shall be substituted; (d) against tariff item 0308, for the entry in column (2), the entry Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process shall be substituted; (e) after tariff item 030899 and the entries relating thereto, the following tariff items and entries shal .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ntry Animal, vegetable or microbial fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified or included shall be substituted; (vi) in Chapter - 16, - (a) against tariff item 1601, for the entry in column (2), the entry Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products shall be substituted; (b) against tariff item 1602, for the entry in column (2), the entry Other prepared or preserved meat, meat offal blood or insects shall be substituted; (vii) in Chapter - 20, against tariff item 2009, for the entry in column (2), the entry Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter shall be substituted; (viii) in Chapter - 22, against tariff item 2202, for the entr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the entries relating thereto, the following tariff items and entries shall be substituted, namely: - 3822 Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, whether or not put up in the form of kits, other than those of heading 3006; certified reference materials 382201 Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, whether or not put up in the form of kits, certified reference materials 1.3% 382202 Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, whether or not put up in the form of kits, for those of heading 3002; certified reference materials Nil ; (c) after tariff item 3826 and the entries relating thereto, the following tariff item and entries shall be in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tariff item 8112, for the entry in column (2), the entry Beryllium, chromium, hafnium, rhenium, thallium, cadmium, germanium, vanadium, gallium, indium and niobium (columbium), articles of these metals, including waste and scrap shall be substituted; (xxii) in Chapter - 84, - (a) against tariff item 8414, for the entry in column (2), the entry Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; gas-tight biological safety cabinets, whether or not fitted with filters shall be substituted; (b)against tariff item 8438, for the entry in column (2), the entry Machinery, not specified or included elsewhere in this chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils shall be substituted; (c) against tariff item 8462, for the entry in column (2), the entry Machine-tools (including presses) for working metal by forging, hammering or die forging (excluding rolling mills); machine-tools (including presses, slitting lines and cut-to length lines) fo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rts of machinery or apparatus, not specified or included elsewhere in this chapter 1.6% ; (g) after tariff item 8548 and the entries relating thereto, the following tariff item and entries shall be inserted, namely: - 8549 Electrical and electronic waste and scrap Nil ; (xxiv) in Chapter - 88, - (a) against tariff item 8802, for the entry in column (2), the entry Other aircraft, except unmanned aircraft of heading 8806 (for example, helicopters, aero planes); spacecraft (including satellites) and suborbital and spacecraft launch vehicles shall be substituted; (b) tariff item 8803and the entries relating thereto shall be omitted; (c) after tariff item 8805 and the entries relating thereto, the following tariff items and entries shall be inserted, namely: - 8806 Unmanned aircraft 1.8% 8807 Parts of goods of heading 8801, 8802 or 8806 1.8% ; .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er than hand-painted or hand- decorated manufactured articles; collages, mosaics and similar decorative plaques shall be substituted; (b) against tariff item 9705, for the entry in column (2), the entry collections and collectors pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological, or numismatic interest shall be substituted; (c) against tariff item 9706, for the entry in column (2), the entry Antiques of an age exceeding 100 years shall be substituted; 2. This notification shall come into force on the 1st day of January, 2022. [F. No. CBIC-140605/21/2021-O/o Dir(Drawback)-CBEC] (Gopal Krishna Jha) Director (Drawback) Note: The principal notification No. 07/2020-Customs (N.T.), dated the 28th January, 2020 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 28thJanuary, 2020 vide number G.S.R. 55 (E), dated the 28thJanuary 2020 and was amended vide notification No. 56/2020- Customs (N.T.) dated the 13th July, 2020 published in the official Gazette vide G.S.R. 442(E), dated the 13th July, 2020. - Notification Tax Management India .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates