MINISTRY OF FINANCE

(Department of Revenue)

NOTIFICATION

New Delhi, the 26th November, 2001

NO. 60/2001-CUSTOMS (N.T.)

G.S.R863(E).— j n exercise of the powers conferred by rule 3, read with rule 4 of the

Customs and Central Excise Duties Drawback Rules, 1995, the Central Government,

being satisfied that it is necessary in the public interest so to do, hereby makes the

following further amendments in the notification of the Government o\~ India in the

Ministry'of Finance (Department of Revenue) No.29/200l-Customs(N.T.), dated the P'

June, 2001, on and from 26^Ih November, 2001, namcly:-

In the said notification,-

(a) in the General Note No.2, for clauses (e) and (f), the following clauses shall be

substituted, namely:-

"(e) manufactured and/or exported in terms of Rule 18 of the Central Excise

(No.2) Rules, 2001;

(0 manufactured and/or exported in terms of Rule 19 of the Central Excise (No,2)

Rules, 2001;";

(b) in the Table,-

(i) in Chapter 33, for

Serial/Sub-serial No.33.01, and the entries

relating thereto in columns 2, 3, 4 and 5, the following shall be

substituted, namelv:-

THE GAZETTE OF INDIA : EXTRAORDINARY

[PART H—SEC. 3(i)l

Serial/Sub-

Serial No.

"33.01

Description of the goods

Perfumed Agarbatties

Rate of Drawback

14.5%(fourteen

point

five

per

cent.only) of the

f.o.b. value subject

to a maximum of

Rs.25.00( twenty-

five only) per kg.

Allocation

Cus.

C.Ex.

6.5%";

(ii)

in Chapter 42, after

Serial/Sub-serial No.42.24, and the

entries

relating

thereto in columns 2, 3, 4 and 5, the

following shall be inserted, namely:-

"42.25

42.26

;

1 -l -)<J

42.28

(i) Harness of all sorts

and all materials

(predominantly of

leather with/without

covering of other

materials viz plastic

/rubber etc.),

manufactured out of

duty free finished

leather, when

CENVAT facility has

not been availed.

(n) Saddles

manufactured out of

duty free finished

leather, when

ChNVAT facility has

not been availed.

Leather wallets, Ladies'

Purses, Gents' Purses,

Leather Pouches and

Toilets cases, when

CENYAT facility has not

been availed

manufactured out of duty

free finished leather.

Leather Bags, Rucksack

Bags, Hand Bags, Ladies'

Bags and Pouch Bags, ,

when CENVAT facility

has not been availed,

manufactured out of duty

free finished

leather.

2.5%(two point five

per cent only) of the

f.o.b. value subject

to a maximum of

Rs.25.OO(twenty-

five only) per piece

2.5%(two point five

per cent only) of the

f.o.b. value subject

to a maximum of

Rs.50.00(fifty only)

per piece.

1.5%(one point five

percent only) of the

f.o.b. value subject

to a maximum of

Rs.10.00(tcn

only)

per piece

2 %(two per cent

only) of the f.o.b.

value subject to a

maximum

Rs.60.00(sixty

only) per piece

All Central Excise

All Central Excibc

42.29

42.30

42.31

42.32

42.33

42.34

Fax Cover, Coin-holder,

Card

holders, Pen case,

Spectacles case, Note book

case, Cell Phone cover.

Cheque Book Cover,

Passport Holder, Pass cases,

Mirror cases, and memo

cases made of leather when

CENVAT facility has not

been availed, manufactured

out of duty free finished

leather.

Key Holder and Key Case

manufactured out of duty

free finished leather,

when CENVAT facility

has not been availed.

Clip files , File folders

Planners, Folios, Album

cases, made of Leather,

when CENVAT facility

has not been availed

manufactured out of duty

free finished leather.

Leather apparel, when

CENVAT facility has not

been

availed,

manufactured out of duty

free finished leather.

Industrial Leather gloves

with or without cotton

lining,when CENVAT

facility has not been

availed manufactured out

of duty free finished

leather.

Other Gloves made of

leather when CENVAT

facility has not been

availed manufactured out

of duty free finished

leather.

l%(one per

only) of the

value subject

maximum

Rs.2.00(two

per piece

2%(two per

only) of the

value subject

maximum

Rs.6.00(six

per piece

cent

f.o.b.

to a

only)

cent

f.o.b.

to a

only)

1,5%(one point five

per cent only) <tfthe

f.o.b. value subject

to a maximum of

Rs.8.00(Rs.

only) per piece

eight

1.2%(one point two

per cent only) <Dfthe

f.o.b. value subject

to a maximum of

Rs.60(Rs.

only) per piece

1 %(one per

only) of the

value subject

maximum

Rs.l(Rs. one

per pair.

4%(four per

only) of the

value subject

maximum

Rs.l6.00(Rs.

sixteen only)

pair

sixty

cent

f.o.b.

to a

only)

cent

f.o.b.

to a

per

All

Central

Excise

^6^|u\|2iy| — °-~

THE GAZETTE OF INDIA: EXTRAORDINARY

IPARTII—SEC. 3(.i)l

42.35

42.36

Leather Belts, when

CENVAT facility has not

been availed

manufactured out of duty

free finished leather.

All leather goods,

including travel goods

(not manufactured out of

reptile skin/ reptile

leather, fur skins & hair-

on-skins and

manufactured from duty

free finished leather

imported under

Notification No. 17/2001-

Customs, dated the 1^st

March,.2001,not

elsewhere specified,

when CENVAT facility

has not been availed .

2.5%(two point five

per cent only) of the

f.o.b. value subject

to a maximum of

Rs.9.00(Rs.

nine

only) per piece.

l%(one per cent

only) of the f.o.b.

value subject to a

maximum of

Rs.6.00(Rs. six

only) per piece

All Central Excise

All Central

Excise";

(iii)

in Chapter 52, for Serial/SLib-serial Nos.52.02 and 52.03, and

the entries relating thereto in columns 2, 3, 4 and 5, the

following shall respectively be substituted, namely:-

"52.02

52.03

Cotton Grey Fabrics

(other than handlooms)

Cotton Fabrics (other than

grey and handlooms),

when CENVAT facility

has not been availed.

5.5%(five point five

percent) of the

f.o.b. value subject

to a maximum of

Rs.7.50 (Rs. seven

and paise fifty only)

per kg.

6%(six per cent) of

the

f.o.b, value

subject

maximum

Rs.10.50 (Rs. ten

and paise fifty only)

per kg..

All Central Excise

All Central

Excise";

(iv)

in Chapter 54, for Serial/Sub-Serial No.54.05, and the entries

relating thereto in columns 2, 3, 4 and 5, the following shall

be substituted, namely:-

"54.05

|4.

Fabric made of man-

made staple fibres and

filament yarn other than

100%PFY

13.5% (thirteen

point five per cent

only)of the f.o.b.

value subject to a

maximum of

Rs.27.00(Rs. twenty

seven) per kg.

All Central

Excise";

(v)

in Chapter 55, for Serial/Sub-Serial No.55.01, and the entries

relating thereto in columns 2, 3, 4 and 5, the following shall

be substituted, namely:-

"55.01

All Fabrics, including

sarees, dhoties and

odhanies

made of man-

made staple fibres other

than embroidered when

CENVAT facility has not

been availed

13.5% (thirteen

point five per cent

only)of the f.o.b.

value subject to a

maximum of

Rs.27.00(Rs. twenty

seven) per kg.

.„

All Central

Excise";

(vi)

in Chapter 57,-

(a)

for Serial/Sub-Serial No.57.01, and the entries

relating

thereto in columns 2, 3, 4 and 5, the following shall be

substituted, namely:-

"57.01

Hand knotted/ Handmade

woollen floor coverings,

all sorts including

carpets and small size

hand knotted

mats/carpets but

excluding machine made

woollen tufted carpets.

10% (ten per cent,

only) of the f.o.b.

value subject to a

maximum of

Rs.250.00 (Rs. two

hundred and fifty

only) per sq. metre.

4%";

^6^70,1/^1-3

_ _

_____

THE GAZETTE OF INDIA : EXTRAORDINARY

|PART U—SW\ 3(I)]

(b)

for Serial/Sub-serial Nos.57.03 and 57.04, and the entries

relating thereto in columns 2, 3, 4 and 5, the following shall

respectively be substituted, namely:-

'57.03

57.04

Hand knotted/ Handmade

silk carpets, all sorts

and small size hand

knotted mats/carpets but

excluding machine made

woollen tufted carpets.

Hand knotted/ Handmade

synthetic floor

coverings, all sorts and

small size hand knotted

mats/carpets but

excluding machine made

tufted carpets

12% (twelve per

cent, only) of the

f.o.b, value subject

to a maximum of

Rs.950.00 (Rs. nine

hundred and fifty

only) per sq. metre.

10% (ten per cent,

only) ofthc f.o.b.

value subject lo a

maximum of

Rs.200.00 (Rs. two

hundred only)per

sq. metre.

4°/,,";

(vii)

in Chapter 60, for Serial/Sub-Serial Nos.60.01,60.02 an<

60.03, and the entries relating thereto in columns 2, 3, •

and 5, the following

shall respectively be substituted

namely:-

"60.01

60.02

60.03

Knitted fabrics made of

Cotton (Grey).

Knitted fabrics made of

cotton (other than grey)

Knitted fabrics

made of

man-made staple fibre/

filament yarn.

5.5% of the f.o.b.

value subject to a

maximum of

Rs.7.50perkg.

6% of the

f.o.b.

value subject to a

maximum

Rs. 10.50 per kg.

13.5% of the f.o.b.

value subject to a

maximum of

Rs.27.00perkg.

All Central F.xcise

All Central Excise

All Central

Excise'¹;

(viii)

in Chapter 62, for

Serial/Sub-Serial Nos.62.23 and 62.24,

and the entries relating thereto in columns 2, 3, 4 and 5, the

following shall respectively be substituted, namely:-

"62.23

62.24

Readymade garments

made wholly or mainly of

silk

Natural silk high

fashioned readymade

silk garments with

embroidery, imported

glass beads and sequins.

Rs.350.00per kg.

of silk fabric

content

Rs.350.00per kg.

of silk fabric

content

All Customs

All Customs";

(ix)

in Chapter 64, for

Serial/Sub-Serial Nos.64.13, 64.14 and

64.15, and the entries relating thereto in columns 2, 3, 4 and

5, the following shall respectively be substituted, namely:-

64.13

64.14

All kind of

GentsVLadies¹ Leather

Sandals (excluding those

manufactured from duty

free finished leather

imported under

Notification No. 17/2001-

Customs, dated 1^st March,

2001), when CENVAT

facility has not been

availed.

All kinds of

GentsVLadies' Leather

Sandals (excluding those

manufactured from duty

free finished leather

imported under

Notification No. 17/2001-

Customs, dated I^s1 March,

2001), when CENV AT

facility has been availed.

10% (ten per cent

only) of f.o.b.

value subject to a

maximum of

Rs.38.OO (Rs. thirty

eight only) per pair

4% (four per cent

only) of f.o.b.

value subject to a

maximum of

Rs.l5.00(Rs.

fifteen only) per

pair.

All Customs

THE GAZETTE OF INDIA : EXTRAORDINARY

|PART]I-^5EC, 3(i)l

64.15

All kind of

Gents'/Ladies¹ Leather

Sandals manufactured

from duty free finished

leather imported under

Notification No. 17/2001-

Customs, dated l^sl March,

2001, when CENVAT

facility has not been

availed.

6% (six per cent

only) of f.o.b.

value subject to a

maximum of

Rs.23.00 (Rs.

twenty three only)

per pair.

All Central

Excise

(x)

in Chapter 96,-

(a) the Serial/Sub-Serial No.96.06, and entries relating thereto, shall

be omitted;

(b) for Serial/Sub-scrial No.96.07, and the entries relating thereto

columns 2, 3, 4 and 5, the following shall be substituted,

namely:-

"96.07

Fountain pens, ball point

pens, fibre tip pens,

colour pens, micro tip

pens, highliter pens,

markers pens, sketch

pens, roller ball pens, gel

pens, all sorts, (including

gift sets with or without

box).

18% (eighteen per

cent only) of the

f.o.b. value subject

to a maximum of

Rs.6.00 (Rs. six

only) per piece

14%

4%".

[F. No. 609/80/2001-DBK]

ALOKJHA. Under Secy.

Note: The principal notification was published in the Gazette of India videG.S.R.

409(E), dated the l" June, 2001, and it was amended vide

notification

No.30/2001-Customs(N.T.) dated the 22^nJ June,2001 videG.S.R.No.451(E) and

notification No.50/2001-Customs(N.T.) dated

the 4^th October, 2001 vide

G.S.R.No. 756(E).

Printed by the Managar, Qovl. of India Press. Ring Road. Mayapuri, Naw Dalhl-110084

and Published by the Controller ot PubUcatlona, D«»il-110054 — 2001