Drawback - Amends the Notification No.36/2005-Cus (NT) dated the  2nd  May, 2005.

Document Text

2nd September, 2005 Notification No. 77/2005-Customs (N.T.) In pursuance of rule 3, read with rule 4 of the Customs and Central Excise Duties Drawback Rules, 1995, the Central Government, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.36/2005-CUSTOMS (N.T.), dated the 2nd May, 2005 (hereinafter referred to as the said notification), namely:- (1) In the said notification, after paragraph 13 under the heading “G en eral N o tes”, th e fo llo w in g p arag rap h s sh all b e in serted , namely: - “1 4 . T h e term „article o f leath er‟ in ch ap ter 4 2 o f th e S ch ed u le annexed to the said notification (hereinafter referred to as the “said S ch ed u le”) sh all m ean an y article w h erein 6 0 % or more of the outer visible surface area (excluding shoulder straps or handles or leather notwithstanding that such article is made of leather and any other material. trimming, fur skin if any) is of 15. T h e term “d yed ” in relatio n to fab rics an d yarn of cotton, sh all in clu d e “b leach ed /m ercerised /p rin ted /m elan g e.” 16. In respect of the tariff items appearing in Chapter 64 of the said Schedule, leather shoes, boots or half boots for adults shall comprise the following sizes, namely: - (a) French points/Paris point/Continental Size above 33 (b) English /UK adult size 1 and above (c) American/USA adult size 1 and above. 17. In respect of the tariff items appearing in Chapter 64 of the said Schedule, leather shoes, boots or half boots for children shall comprise the following sizes, namely: - (a) French points/Paris point/Continental Size upto 33 (b) English /UK children size upto 13 (c) American/USA children size upto 13 2. In the said Schedule, - (a) in Chapter 33, for the entries in columns 5 and 7 against tariff item 33074100, the entries “2 5 .0 0 ” an d “5 .1 0 ” shall respectively be substituted (b) in Chapter 41, (i) after tariff item 410702 and the entries relating thereto, the following tariff item and entries shall be inserted, namely:- 1. “4 1 0 7 9 9 Others 2. 3. 4. 1% 5. 6. 1 % ” 7. (ii) for tariff item 4113 and the entries relating thereto, the following tariff items and entries shall be substituted, namely:- 3. 4. 5. 6. 7. 1. “4 1 1 3 2. Leather further prepared after tanning or crusting , including - dressed parchment other leather, animals, without wool or hair on, whether or not split, other than heading of leather 4114. of 411301 Finished goat/kid leather of Per sq. ft. 411302 Lining leather of goat/kid. Per sq. ft. 6.3% 5.00 1.9% 1.50 6.3% 2.75 1.9% 0.80 411399 Others 1% 1 % ” (iii) for tariff item 4114 and the entries relating thereto, the following tariff item and entries shall be substituted, namely:- 2. 1. “4 1 1 4 Chamois combination leather; patent and leather; leather. patent (including chamois) leather laminated metallised 5. 4. 6.3% 5.00 1.9% 1 .5 0 ” 6. 7. 3. Per sq. ft. (c) in Chapter 42, for tariff items 420503 and 420504 and the entries relating thereto, the following tariff items and entries shall be substituted, namely:- 1. “4 2 0 5 0 3 0 1 2. Leather mesh/mats/ panels/carpets rolls or sheets woven in 42050302 Leather belts/ strips/ woven braids/ laces in rolls or cut pieces 3. 5. 4. 2.5 % 2% 7. 6. 0.7 % 0.6 % 42050303 Other articles of leather Per kg . 5% 100.0 0 1.4 % 28.00 Per kg . 2.8 % 55.00 1% 20.00 ” 42050304 Other articles made of leather in combination with other material s. (d) in Chapter 57,- (i) tariff item 570201 and the entries relating thereto shall be omitted and tariff items 570202, 570203 and 570204 shall be renumbered as tariff items 570201, 570202 and 570203; (ii) for tariff item 5705 and the entries relating thereto, the following tariff items and entries shall be substituted, namely:- 1. 2. 3. 4. 5. 6. 7. “5 7 0 5 5705 01 carpets and Other other textiles floor coverings, whe ther or not made-up. Cotton Durries/ Cotton Rugs (including Chindi Durries/ Cotton Chenille Durries /Rag Rug Durries/ Printed Durries/ Druggets/Mats and Mattings including Bath Mats, where cotton predominates by weight. kg. 8 % 16. 00 3% 6.00 5705 02 Others. Sq m 7 % 95. 00 2.5 % 34.0 0 ” (e) in Chapter 64,- (i) in column 2, against tariff items 640303, 640304, 640307, 640602 and 640603, the words, „o f size 34 French points or its eq u iva len t an d ab o ve‟, shall be omitted; (ii) for the entries in columns 2, 5 and 7- leather (a) against tariff boots/half boots/shoes for ch ild ren ”, “6 0 ” an d “1 7 .3 0 ” sh all respectively be substituted; item 640309, the en tries “A ll (b) against tariff item 640310, the en tries “A ll leather boots/half boots/shoes for children, manufactured by units operating under section 65 of the C u sto m s A ct, 1 9 6 2 ”, “1 5 .8 0 ” an d “7 .9 0 ” sh all respectively be substituted; (c) against tariff item 640607, the en tries “A ll leather uppers for boots/half boots/shoes for ch ild ren ”, “4 2 ” an d “1 0 .2 0 ” sh all respectively be substituted; (d) against tariff item 640608, the en tries “A ll leather uppers for boots/half boots/shoes for children, manufactured by units operating under section 65 of the C u sto m s A ct, 1 9 6 2 ”, “1 5 .8 0 ” an d “4 .7 0 ” sh all be respectively substituted; (f) in Chapter 70, for the entries in columns 4 and 5 against tariff item 70200090, the entries “8 % ” and “1 5 .0 0 ” sh all respectively be substituted; (g) in Chapter74,- (i) for tariff item 741702 and entries relating thereto, the following tariff item and entries shall be substituted, namely:- 1. 2. “7 4 1 7 0 2 of brass and other copper alloys 3. KG 4. 11% 5. 33.00 6. 3% 7. 9 .0 0 ” (ii) for tariff item 741802 and entries relating thereto, the following tariff item shall be substituted, namely:- 1. 2. “7 4 1 8 0 2 of brass and other copper alloys 3. KG 4. 11% 5. 33.00 6. 3% 7. 9 .0 0 ” (iii) for tariff items 741902 and 741903 and entries relating thereto, the following entries shall be substituted, namely:- 1. 2. “7 4 1 9 0 2 other articles 3. KG 4. 11% 5. 33.00 6. 3% 7. 9.00 KG 11% 33.00 3% 9 .0 0 ” 741903 of brass Artware /handicrafts of brass and Electroplated Nickel Silver (EPNS) (h) in Chapter82,- (i) the entries in columns 3, 4, 5, 6 and 7, against tariff item 8211 shall be omitted; (ii) after tariff item 8211, the following tariff items and entries shall be inserted, namely:- 2. 1. “8 2 1 1 0 1 Of 3. KG 4. 11% 5. 16.00 6. 1.5% 2.20 7. stainless steel 821102 Others KG 7% 7.00 1% 1 .0 0 ” (iii) the entries in columns 3, 4, 5, 6 and 7against tariff item 8214 shall be omitted (iv) after tariff item 8214, the following tariff items and entries shall be inserted, namely:- 1. 2. “8 2 1 4 0 1 Of 3. KG 4. 11% 5. 24.50 6. 1.5% 3.30 7. stainless steel 821402 Others KG 7% 11.00 1% 1 .6 0 ” (iii) the entries in columns 3, 4, 5, 6 and 7 against tariff item 8215 shall be omitted. (vi) after tariff item 8215, the following tariff items and entries shall be inserted, namely:- 2. 1. “8 2 1 5 0 1 Of 3. KG 4. 11% 5. 24.50 6. 1.5% 3.30 7. stainless steel 821502 Others KG 7% 11.00 1% 1 .6 0 ” (i) in Chapter 83,- (i) for tariff item 830101 and the entries relating thereto, the following entries shall be substituted, namely :- 1. “8 3 0 1 0 1 2. Brass 3. KG 4. 11% 5. 33.00 6. 3% 7. 9 .0 0 ” (ii) for tariff item 830201 and the entries relating thereto, the following entries shall be substituted, namely:- 1. “8 3 0 2 0 1 2. 3. KG Brass 4. 11% 5. 33.00 6. 3% 7. 9 .0 0 ” Builder Hardware (iii) for tariff item 830601, and entries relating thereto, the following entries shall be substituted, namely:- 3. KG 4. 11% 5. 33.00 6. 3% 7. 9 .0 0 ” 1. “8 3 0 6 0 1 2. of and copper alloys brass other (j) in Chapter 95,- (i) for the entry in column 2 against tariff item 950607 the en try “C ricket b alls, hockey balls and other b alls” sh all b e substituted. (ii) after tariff item 95069960, the following tariff items and entries shall be inserted, namely:- 1. “9 5 0 6 9 9 6 1 General 2. 3. 4. 5% 5. 6. 5% 7. physical and exercise equipment including track field equipment and 95069999 Others 1% 1 % ” F.No.609/38/2005-DBK (Dr. M. Subramanyam) Deputy Secretary to the Government of India Note: The principal notification No.36/2005-CUSTOMS (N.T.) was published in the Gazette of India with G.S.R.267 (E), dated the 2nd May, 2005.

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