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REGISTERED No. D-(D)-72

The Gazette of India

EXTRAORDINARY

PART I- Section 1

PUBLISHED BY AUTHORITY

No. 134] NEW DELHI, SATURDAY, JUNE I, l974/JYAISTHA 11, 1896

Separate paging is given to tola part in order that it may be filed

as a separate compilation

MINISTRY OF FINANCE

(Department of Revenue and Insurance)

PUBLIC NOTICES

New Delhi, the 1st June 1974

N o. D R A W B A C K / F N- 26/74.—Underrule 4 of the Customs and CentralExciseDuties Drawback Rules , 1971 (Notification No.52,F.No(02/270 LIF Published in the Gazette of India,Extraordinarydatedthe25thAugust1971)TheCentralGovernmentherebyrules

t he following mercantile in the t i t le published in public Notice No. Drawback /IN-I, dated the 15th October, 1971 as AMENDED from time to time,

(671)

For oil the Serial Numbers, Sub-Serial Numbers and the entries relating tborc to,

the following shall be substituted narnely:—

TABLB

Rate of drawback Sub- Description of goods Serial No.

:d

Serial No. in Sch. II append* to the Rule*.

4

i

i Fruit preserved and Pruit preparations, provisions, canned, bottled or Otherwise, and all sorts of foods not dsmhtrt sptdfitd

Brand rate to be fixed on appli- 101

cation from individual manuftc turer/exporter.

Fruit preserved and fruit prepara- tions, provisions, canned, bottled or otherwise, and all sorts of foods not elsewhere specified.

Fruit chutney containing not less

102

R". 15-84 (Rupees fifteen and pake eighty four only) per quintal of than 50% of sugar by weight.

such goods.

Rs. 19-00 (Rupees nineteen only) Jams and Jellies containing not less

than 60% of sugar by weight.

per quintal of such goods.

104 Canned Fruit in syrup containing— (a) not less than 16% of sugar by

weight.

Rs. 5 07 (Rupees five and paise seven only) per quintal of such goods.

(b)less than 16% but not less than

13 • 5 % of sugar by weight.

Ra. 4- 28 (Rupees four and palse twenty eight only) per quintal of such goodi.

Squashes containing not less than

105

40 % of sugar by weight.

Rs. 13-67 (Rupees twelve and palse sixty seven only) per quintal of

' such goods.

106 Fruit syrups, synthetic syrups and sharbats containing not less than 65 % of sugar by weight.

Rs. 20-59 (Rupees twenty and paise fifty nine only) per quintal of such goods.

Fruit Cardials containing not less than

107

30% of sugar by weight.

108 Barely water including lemcin barley water containing not less than 40% of sugar by weight.

Rs. 9-50 (Rupees nine and paise fifty only) per quintal of such goods. Rs. 12 '67 (Rupees twelve and pake sixty seven only) per quintal of such goods.

Fruit crushes containing not less than

109

55 % of sugar by weight.^/

Rs. 17-42 (Rupees seventeen and palte forty two only) per quintal of such goods.

Marmalades containing not less than

110

Rs. 19-00 (Rupees nineteen only) per 60% of sugar by weight.^

quintal of such goods.

in

Rs. 19-00 (Rupees nineteen only) per

quintal of such goods.

Candied Mid Crystallsed or Glaced Fruit and Peel containing not less than 60% of sugar by weight

Mango Pulp containing—

in

(a) not less than 5 % of sugar by ,

Weight.

Rs. 1*58 (Rupeea one and palse fifty eighty only) per quintal of such

goods. "

(b) ICBB than 5% but not less than Rs. 0*95 (Pgise ninety five only) per .3% of sugar by Weight.

quintal of such goods.

(PART I—-SBC. 1] THE GAZETTE OF . A . A . ,9

Sweetened Fruit Juices (canned or Bot

"4

- Rs. 3-17 (Rupees three and palso ""- , ventcen only) per quintal of Buch tied) containing not less than 10 % of sugar by Weight.

"5

goods.

Mango Nectar (Ready fo serve bevera- ges) containing not less than 15% of sugar by weight.

n6

• Rs. 4*75 (Rupees four and pake se- venty five only) per quintal of such gooc".s.

• Rs. 4*75 (Rupees four and paiso se- venty five only) per quintal of such goods.

Papaya Nectar (Ready to serve bevera- ges) containing not less than 15% of sugar by Weight.

1 17 Guava Nectar (Ready to serve bevera- ges) containing not lees than 15% of sugar by Weight.

118

Rs. 4.75 (Rupees four and pake se- venty five only) per quintal tf such goods.

Grape Nectar (Ready to serve bevera- ges) containing not less than 15% of sugar by Weight.

RB. 4.75 (Rupees four and prise ""* venty five only) per quintal of such goods.

(Provided the above Fruit Products have been manufactured in accordinoe With tbe provisions of the Fruit Products Order, 1955).

3 Instant Cofftt

201 Instant Coffee not elsewhere specified.

3

Brand rate to be faced on an appli- cation from the individual manufac- turer/exporter.

Oca? P

and otht Food Preparation containing

coca

: Brand rate to be fbted on to applj- : cation from the individual manufac- turer/exporter.

301 Cocoa paste, butter, powder, chocolate and other food preparation containing cocoa, not elsewhere specified.

4 Sugar confociionery and other gat prt- paration

401 Sugar confectionery and other sugar preparation* not elsewhere specified.

Brand rate to be fixed on an application from the individual manufacturer/ exporter.

BiiadtsQ

5

501 Biscuits, not'elsevhere specified.

50a Biscuits, all sorts.

Brand rate to be fixed OD an application from the individual manufacturer/ exporter.

Rs. 0-317 (Paise thirty one point seven only) per kg. of BUCTOM content and Rs. 0*243 (twenty four point five paise only) per kg. of vegetable product content of the biscuitR.

Copra

Cake?,

601 Copra Cake, not elsewhere specified.

77

Brand rates to be fixed on an application from the Individual manufacturer/ exporter.

Concentrate and Base for non AlcohKc

Beverage

701 Concentrate and base for non-alcohlic beverage not elsewhere specified.

8

Brand rate to be fixed on an application from the individual nanufacrurer/ exporter.

AlcoM

i; Beveragi, Alcohlic beverage, not elsewhere Boi

specified.

Brand rate to be fixed on an application from the individual manufacturer/ exporter.

specified.

Brand rate to be fixed on an application from the individual manufacturer/ exporter.

903 Pipe or Cigarette tobacco in the manu- facture of which tobacco of foreign origin (other than tobacco of Paki- stan, Burma, Nepal, Bhutan or Sikkim origin) has been used.

Rs. 32 -40 (Rupees thirty two and palse forty only) per kg. of foreign to* bacco content, other than of Pakl-i Btan, Burma, Nepal, Bhutan or Sikkim origin contained in the pipe or cigarette tobacco.

Provided that—

(a) Drawback at this rate shall be paid in respect of only such pipe o> cigarette tobacco as has been manufaciurfcd by a person who has been registered for this purpose by the Collector of Customs in whose jurisdiction such pipe or cigarette tobacco is manufactured;

(b) the pipe or cigarette tobacco is manufactured under the supervision of Customs or Central Excise Officers;

(c) the pipe or cigarette tobacco is packed in temper pioof sealed conialner* bearing on their outsk'c i.elailtd c'ctcrifiioi* cl iht geeds; and

(d) the quantiiy of foreign tobucco other thun tctacco of Burma, Pakistan, Nepal, Bhutan or Sikkim origin, contained in 1 he pipe or cigarette to- bacco being exported is cstablishu¹. 10 tl c su'n':c,;it cf'Jc Citterns Collecli'r.

1 Rs. 32*40 (Rupees ihiny two &uC paiso 1 it'i-'j- u.ly) per Jg. cf forfitn tc- , becco content other than of Pakistan, Burma, Nepal, Bhutan or Sikkim origin containtd in the Cigarettes.

Cigarettes in the manufacture of which tobacco of foreign origin (other than tobacco of l'ulistan, Burma, Nepal. Bhutan or Sikkim origin) has been used.

Provided thpt—

(ji Drawback at this rate shall be paid in respect of only such cigarette* as have been manufactured by a person who has been registered for thin purpose by the Collector of Customs in Whose jurisdiction Buch cigarettes are manufactured ; and

(b) the quantity of foreign tobacco other than tobacco of Pakistan, Burma, Nepa'j Bhutan or SikkJm origin contained in the Cigaieties being exported is established to the satisfaction of the Collector of Customs.

CkarB in the manufacture of which ctear wrapper tobacco of foreign other than cigar wrapper tobacco of Pakistan, Burma, Nepal, Bhutan or Sikkim origin) haB been used.

Rs. 3240 (Rupees thirty two and paise forty only) per kg. of foreign cigar wrapper tobacco content other 1 than of Pakistan, Nepal, Burma, Bhutan or Sikkim origin used in the manufacture of cigar.

provided that—>

(a) the packages of the imported materials have been verified by the Custom* Collector and sealed with the Customs seal before dejivciy at the port of import.

(b) the sealed packages have been opened and the imported materials used for the manufacture with the permission of Central Excise Officer-in-Chargo of the factory in which the Cigars are manufactured.

(c) the manufacturer has maintained such accounts of the use of the Imported Cigar wrapper tobacco as may be prescribed by the Assistant Collector of Central Excise in whose jurisdiction the factory in which the cigar* are manufactured is situated; and

(d) the export Is made under Form AR-4 (Central Excise Series No. 6o> prescribed under Central Excise Rules, 1944.

Rs. 0-15 (False fifteen only) per kg.

905 H<

10

Jokah Tabacco paste containing not less than 20% of tobacco by weight. m Products; Petroleum products not elsewhere

Pttroleu, tool ]

Brand rate to be fixed on an application from the individual manufacturer/ specified.

exporter.

1002 '

1003 ]

Vacant. defined diesel oil or jute batching oil

content in jute product.

Rs. 0' 65 (False sixty five only) per (1) Hessians D.W. Tarpaulins D.W.

tonne of the product.

Juto canvas and Jute yam/ jute twist/ Jute twine of the types used In Hessian, D.W. Tarpaulin and D.W. Canvas.

Ra. 0-13 (Paise fifteoen only) per tonne (ii) Jute yam, jute twist and jute

j of the product.

twine of the types other than thos* specified in (i) above.

R". 0-87 (Eighty seven pulse only) per (Hi) Jute sackings and jute webbing.

tonne of the product.

R". 0.15 (Fifteen palso only) per (iv) Carpet backing cloth having

tonne of the product.

Rs. 0-48 (Forty eight palse only) per width of 2-64 meters and more. (v) Narrow carpet backing cloth

tonne of the product.

having width less than2.64 metres

II Organic Chemicals, Inorganic Chtmicahs

Chemical, Products:

IIOI

Brand rate to be fixed on an application from the indlvidaal manufacturer/ exporter.

Organic chemicals, inorganic Chemi- cals, chemical products not else- where specified.

Dichromate—

1102

Rs. 96-00 (Rupees ninety six only) per (i) Sodium Dichromate Dihydrate.

tonne.

Rs. 314-00 (Rupees three hundred (ii) Potassium Dichromate.

fourteen only) per tonne.

Rs. 14-00 (Rupees fourteen only) per 1103 Alumina Feraic

tonne.

1104

1105

Vacant. Vacant. Lead Nitrate.

1106

Rs. 1170*00 (Rupee* one thousand one hundred seventy only) per tonne Rs. 3'90 (Rupees three and palse ninety 1107 Potash Alum.

only) per tonne.

Vacant.

II08

1109

Chromic Acid.

Rs. 177-50 (Rupees one hundred se- venty seven and paise flfty only) per tonne.

ree—

Alum and Aluminium Sulphate iron fj

i no

Rs. ii-70 (Rupees eleven and palse (i) Ammonia Alum.

seventy only) per tonne.

Rs. 13-78 (Rupees thirteen and palso (ii) Aluminium Sulphate.

seventy eight only) per tonne.

Provided that no rabate of duty of excise leviable on the sulphuric acid used in the manufacture of ammonia alum or animinium sulphate under serial No. 14G of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) has been granted.

Copper sulphate.

mi

Rs. 190-65 (Rupeei one hundred ninety and paise sixty five only) per tonne.

1112

Caustic Potash.

Sodium Sulphate.

1113

Rs. 417-50 (Rupees four hundred "e- venteen and paise fifty only) per tonne. Rs. ioo-00 (Rupees one hundred only)

per tonne.

'

1114

Sodium Thiosulphate.

Rs. 35-oo (Rupees thirty five only)

per tonne.

Sodium Bisulphite.

Rs. 65-00 (Rupees sixty five only) 1115

per tonne.

1116

Synthetic detergents with active deter-

gent of 18% or more.

Fernet Ammonium Citrate B.P.

Rs. 280- 00 (Rupees two hundred eighty only) per tonne. RB. 1*07 (Rupees one and paite seven 1117

only) per kg.

1118 Potassium permangnatc (97-100%)

Rs. 547-00 (Rupees five hundred

forty seven only) per tonne.

Copper Oxychloride conforming to

1119

Rs. 405-00 (Rupees four hundred five

only) per tonne.

I-S i486 1959.

Potassium Citrate Mon-Hydrate.

1130

Ra. 155-25 (Rupees one hundred fifty five and paise twenty five only) per quintal.

12 Drugs and Pharmaceutical Products

1201 Drugs and Pharmaceutical products, Brand rate to be fixed on an application not elsewhere specified.

from the individual manufacturer/ . exporter.

1202 Trichloroethylene.

1203 Zinc-oxide Adhesive Plaster B.P.C.

Rs. 131.50 (Rupees one hundred thirty one and paise fifty only) per tonne. Rs. 24,40 (Rupees twenty four and paise forty only) per one hundred square meretcs.

Synthetic organic dyestuffs, dyes,

13

Intermediates aid colours lakes

1301 Synthetic organic dye stuffs, dyes in- Brand rate to be fixed on an application from individual manufacturer/ termediates and colours lakes, not elsewhere specified.

exporter.

Pigments, colours, faints, enamels, varnishes,

lacquers, synthetic polyesters, (epoxy)

resms printing inks and writing inks.

1401

Brand rate to be fixed on an application from the individual manufacturer/ exporter.

Pigments, colours, paints, enamels, varnishes, lacquers, synthetic po- lyesters apoxy resins, printing inks and writing inks, not elsewhere spe- cified.

Synthetic Enamel White.

Rs. 1 "66 (Rupee one and paise sixty 1402

six only) per litre.

Synthetic Enamel coloured.

Rs. 0 . 5/ (Paise fiftyseven only) per 1403

litre.

Plastic emulsion paints.

Rs. 2.44 (Rupees two and paise forty 1404

four only) per litre.

Paste paints, viz genuine zinc white

1405

paint only.

Rs. 1954.50 (Rupees one thousand nine hundred fifty four and paise fifty only) per tonne.

Bituminous Paint.

Rs. 0.28 (Paise twenty eight only) per 1406

litre.

1407

1408

1409

I4IO

Vacant. Vacant.¹ Vacant^ Vacant.

1411

1412

Vacant. Vacant.

Oil Bound.pistemper

Rs. O'43'.CPaise foriy'^three enly) p e r t g.

1413

1414

Rs. 6.60 (Rupesu &ix and paise Bixty only Vacant. Printing" Inks.

1415

per quintal.

I4I6

Red Lead

Ra. 1860.00 (Rupes one thousand and eight hundred and sixty only) per

tonne.

White; Lead

I4I8

Rs. 1579.50 (Rupees one thousand five hundred seventy nine and paise fiftyy

only) per tonne.

I4I8 Litharge.

Rs. 1809.50 (Rupees"one thousand end eight hundred nine and paiee fifty only) per tonne.

! Zinc Oxide.

Rs. 2247'Oo (Rupees two thousand wo hundred and forty seven only) per tonne.

in

1501

Essential oils, Hydrogenated Caster Brer.d rate 10 te fi>rd rn en application frc m individual mErufccturer/ exporter.

Oil, perfume materials, oggarbathies, toilet, polishing and cleaning pre- paration not elsewhere specified.

1502

Aggarbathies excluding raw aggarta- 8% (Eight per cent enly) of f.o.b. value. thies.

16 1601 Explosives, pyrotechnic products (fiie Works) safely matches and safeiy fuse not elsewhere specifier!.

EiercJ rate to be fixed on an applica- licn f um irt-ivli'vtl mtr.uftc'iuitr' exporter.

1'44% (One point forty four per cent 1602 Matches all sens.

only) of the f.o.b. Value.

17

1701

Photographic and Cinematographic

goods, not elsewhere specified.

Brand rate to be fixed on an application from individual f manufacturer /ex- porter.

1702

(i) Cintma films exposed coloured. Rs. 56.80 (Rupees fifty six and paise

eigruy only) per hundred lines L-

metres. •

(ii) Cinema films exposed black and

Rs. I5'9O (Rupees fifteen and paiee ninety only) per one hundreo linear metres.

18

i8ot Insecticides, pesticides, fungicides, We'eflcMts ar.d f

Brand rate to be fixed on an appli- cation ft cm ir/ivir.ual manufacturer/ exporter.

19 Synthetic Rtsint (Includim; AdhtHvas) Plastic Raw Materials and Artkla Made Thereof

I9Q1

3rand rato to b: l i t ;! 01 n a i ) l i :i

tion fro.u inliviJual manufacturer exporter.

Synthctis resins (including a Iheaives), ] plastic raW mitemls ana article* male thereof, not elsewhere speci- fied.

1902

1903

1904

1905

1906

Is. 535-00 (R'joees five hunlred

thirty five only) per quintal.

Vacant. Vacant. Vacant. Vacant. Articles or component parts of any B •rticles made from acrylic moulding powder (exclu.tfng rigid plastic boards, sheeting, sheets and films, whether laminated or not end the article! made therefrom).

Rs. 825-00 (Rupee* eight hundred "9O7

twenty five only) per quintal.

Provided that tho procedures prescribed under rule 56-A or 191-A or 191B of the Central Excise Rubs, 1944 are not folloWad by the mmufacturor/cxporter in tho manufacture of the said articles. Articles or component parts of any article made from cellulose acetate moulding powder or unlaminated cel- lalose acetate sheets or rorls or tubes etc. (excluding rigid plastic boardsj sheetings, sheets and films, Whether lamintatcd or not).

Provided that the procedures prescribed under rule 56A or 191A, or 191B of the C-ntral Excise itulss, 1944 arc not followed by the nnnufacturer/expor- ter in the manufacture of the said articles.

1908

Rs. 1205-00. (Rupees one choisanj two

hundred five only) per quintal.

Articles of components pans of a ly article made from cellulose acetate butyrate moulding powd-r or un- laminated cellulose acotate butyrate sheets/rods/tubes etc. (excluding rigid plastic boards, sheeting, sheets andfilms.>whether laminated or not).

Provided that the exporter produces evidence to the satisfaction of xh" Collector of Customs and also produces a certificate from the manufacturer that a quantity of 105 kgs. of cellulose acetate butyratc moulding powder has been released by the STG to the exporter or the manufacturer and used within a period of 12 months imm: liatcly preceding the date of such exportation, for the manu- facture of every quintal of product exported and that the quantity of cellulose acetate butyrate moulding powder has not been—

(a) Similarly correlated to and accounted for against any other previoui exportation of articles of cellulose acetate butyrate mouliing powdor or

(b) previously re-exported as s'lch or in aiy oth^r form With or without clalmfor drawback.

Explanation:—In order to determine Whether the importation or release of mate- rial is within the period of 12 months immediately preceding the datr; of exportation, the date of importation of the material in the case of materials imported directly and the date of release order in the case of materials released by the STC, shall be taken into account.

Provided further that the procedures prescribed under rule 56A or 191A or l9iBof the Contral Excise Rules, 1941 are not followed by the manufacturer/ exporter in the manufacture of the said articles.

I a

3

4

Articles or component parts of any

1909

article made from ctllulose nitrate ahcetSj rcxls or tubes.

Rs. 3470-00 (Rupees three thousand four hundred seventy only) per quintal.

Provided that the exporter produces evidence to the satisfaction of the Collector of Customs and also produces a certificate from the manufacturer that a quantity of 105 kgs. of cellulose nitrate sheets, rods or lubes has been released by the STC to the exporter 01 the manufacturer and used within a period of 13 months immediately preceding the date of such exportation, for the manufacture of every quintal of product exported and that the quantity of CCIIUOIOBC nitrate sheets, rods or tubes has not been :

(a) similarly correlated to and accounted for against any other previous exportation of articles of cellulose nitrate sheets, rods or tubes; or

(b) previously re-exported as such or in any other form With or Without claim for drawback;

Explanation.—In order to determine whether the importation or release of mate- rial is within the period of 13 months immediately preceding the date of exportation the date of importation of the material in the case of materials imported directly aftd the date of release order In the case of materials released by the STCj shall be taken into account.

Provided further that the procedures prescribed under rule 56A or 191-A or 191-B of the Central Excise Rules, 1944 are not followed by the manufacturer/ exporter in the manufacture of the said articles.

1910

Rs. 258-00 (Rupees two hundred fifry

eight only) per quintal.

Articles or component pails of any article aiai'.e from phenol forrnal- riehydt moul.ing povvdtr or unlami- nated phenol formaldehyde sheets/ rods/ tubes etc. (excluding rigid plastic tic boards, sheeting, sheets and films, Whether laminated or not).

Provided that the "procedures prescribed under rule 56-A or 191-A or I9I-B of the Central Excise Rules, 1944 are not followed by the manufacturer/expor- ter in the manufacture of the said articles.

1911

Rs. 18397.00 (Rupees one thousand eight hunojed and thirty nine only) per quintal.

Articles or component parts of any article made from polyamide mould- ing powder or unlaminated polya- mlde sheets/rod.s/tubes etc. (exclud- ing rigid plastic boards, sheeting, sheets and film3 whether laminated or not).

Provided that the procedures prescribed under rule 56A or 191-A or 191-B of the Central Excise Rules, 1944 arc not followed bv the manufacturer/ exporter in respect of the 6aid articles.

1912 Articles or component parts of any article made from unlaminated acrylic sheets.

The amount of import duty per quin- tal of acrylic sheet paid in the relevant bill of entry or Rs. 1104-00 (Rupees one thousand one hundred and four only) per quintal Whichever is less.

Provided that — (i) Where the exporter riuduces evidence to the satisfaction of the Collec- tor of Customs and ulso produces u certificate from the manufacturer that a quantity of 105 kgs. of acrylic sheets haR been imported by the exporter or manufaci urer and used, within a period of 12 months immediately prcue'.'iiig the (late of si.ch exportation, for the manu- facture of every quintal of product exported, and that the quantity of acryliccshcet has niot been:—

(a) similarly correlated to, and accounted, for against any other previous exportation of nrticleR of acrylic sheetB or

I 2

3

4

(b) previously re-exported as such or in any other form with or Without claim

for drawback:

the rate shall apply In toto: .

(il) where the evidence specified above is not produced the rate ehall be Rs* 535'00 (Rupecg five hundred and thirty five only) per quintal.

Explanation'.—In order to determine whether the importation or release of mate- rial is within the period of 12 months immediately preceding the date of exporation, the date of importation of the material in the case of materials imported directly and the date of release order in the case of materials released by the STG shall be taken Into account.

Provided further that the procedures prescribed under rule 56-A or 191-A or 191-B of the Central Excise Rules, 1944 are not followed by the manufacturer/ exporter in the manufacture of the said articles.

Rs. 236 "oo (Rupees two hundred and 19*3

twenty six only) per quintal.

Articles or compou..its, parts of any article made from polystyrene mo- ulding powder or unlaminatcd poly- styrene - shects/rods/tubes etc. (excluding rigid plastic beard, sheet- ing, sheets and films, whether laminated or not).

Provided that the procedures prescribed under rule 56-A or 191-A or 191-B of the Central Excise Rules, 1944 arc not followed by the manufacturer/exporter in the manufacture of said articles.

I9I4

Rs. sSt'Oo (Rupees two hundred

and eighty one only) per quintal.

Articles or component parts of any article made from polyethylene moulding powder or unlaminated polyethylene sheets/rods/tubes etc. (excluding rigid plastic beard, sheet- ing, sheets and films, whether lami- nated or not).

Provided that the procedures prescribed under rule 56-A or 191-A or i9i>B of the Central Excise Rules, 1944 are not followed by the manufacturer/exporter In respect of the said articles.

Rs. 304.00 (Rupees three hundred 1915

and four only) per quintal.

Articles or component parts of any article made from urea formal- dcyhdc moulding powder Or un- laminated urea formaldehyde-sheets/ rods/tubes etc. (excluding rigid plastic board, sheeting, sheets and films, whether laminated or not).

Provided that the procedures prescribed under rule 56-A or 191-A or 191-B of the Central Excise Rulls, 1944 are not followed by the n manufacturer/ exporter in respect of said articles.

Rs. 854¹00 (Rupees eight hundred 1916

and fifty four only) per quintal.

Articles or components parts of any j articles made from polypropylene moulding powder or unlaminated polyprepylene shects/rods/tubea etc. (excluding rigid plastic boards, sheeting, sheets and films, whether laminated or not).

Provided that — - (i) Where the exporter produces evidence to the satisfaction of the CoL " lector of Customs and also produces the certificate from the manu_ facturw that a quantity of 105 kgs. of polypropylene moulding powder has been released by ike STC to the exporter or the manufacture and used within a period of 12 months immediately preceding the dat

of such exportation, for the manufacture of every quintal of product exported and that the quantity of polypropylene moulding powder has not been— (a) similarly correlated to and accounted for against any other pre- vious exportation of articles of polypropylene moulding powder or

(b) previously re-exported as such or in any other form with or with-.

out claim for drawback. the rate shall apply in to.

(ii) where tho evidence specified above is not produced the rate shall be- Rs. 281.00 (Rupees two hundred and eighty one only) per quintal.

Explanation .—In order to determine whether the importation or release of ma- terial is within the period of 12 months Immediately preceding the date of exportation, the date of importation of the material in the case of materials imported directly and date of release order in the case of materials released by the STC shall be taken into account.

Provided further that the procedure prescribed under rule 56-A or 191-A or 191-B of the Central Excise Rules, 1944 are not followed by the manufacturer/ exporter in respect of the said articles.

1917 Articles or component parts of any Rs. 731.00 (Rupees seven hundred

and thirty one only) per quintal.

article made from melamine for- maldehyde moulding powder or unlaminated melamine formalde- hyde sheets/rods/tubes etc. (exclu- ding rigid plastic boards, sheeting, sheets or films, whether laminated or not).

Provided that the procedures prescribed under rule 56-A or 191-A or 191-B of the Central Excise Rules, 1944 are not followed by the manufacturer/exporter in respect of the said articles.

1918 Articles or component parts of any article made, from polyvinyl chloride composition including articles made from unlaminated rigid and flexible polyvinyl chloride boards/sheeting/ sheets/films/lay flat tubing etc. (excluding rigid plastic boards, sheet- ing, sheets and films, whether lami- nated or not and flexible polyvinyl diloride sheetings, sheets, films and lay flat tubing, whether containing any textile material or not.

Rs. 124• 00 (Rupees one hundred and (a) Flexible.

twenty four only) per quintal.

Rs. 164.00 (Rupees one hundred and (h) Rigid.

sixty four only) per quintal.

Provided that the procedures prescribed under rule 56-A or 191A or 191-B of the Central Excise Rules, 1944 are not followed by the manufacturer/exporter in respect of the said articles.'

Rs. 535.00 (Rupees five hundred and. t9I9.

thirty five only) per quintal.

Unlaminated rigid plastic boards, sheeting, sheets or films made from acrylic plastics.

Rs. 210,00 (Rupees two hundred 1920

and ten only) per quintal.

Unlaminated rigid plastic boards, sheeting, sheets or films, made from cellulose acetate moulding powder.

Rs. 23.00 (Rupees twenty three only ISU3

per quintal.

Flexible polyvinyl chloride sheeting, sheets, films and lay flat tubings not containing any textile materials.

1922

Articles or component parts of any article made from styrene acryloni- trile copolymer ("excluding rigid plastic board sheeting sheets and films, whether laminated or not).

The amount of import duty per quintal of styrene acrylonitrile copolymer paid in the relevant bill of entry or rupees nine hundred and eighty tnree only (Rs. 983; per quintal which- ever is less.

Provided that the exporter produces evidence to the satisfaction of the Collector of Cstoms that a quantity of 105 kgs. of styrene acrylonitrile copolymer hav been imported by the exporter or the manufacturer and used within a period of 12 months immediately preceding the date of such exportation;, for the manu- facture of every quintal of product exported and that the quantity of styrene acrylonitrile copolymer has not been

(a) similarly correlated to and accounted for against any other previou" exportation of articles of styrene acrylonitrile copolymer , or (b) previouly re-exported as such or in any other form with or without claim for drawback.

Explanation .—In order to determine whether the importation or release of material is within the period of 12 months immediately preceding the date of exportation, the date of importation of the materials in the case of materials imported directly end the date of release order in the case of materials released by the STC shall be taken Into account.

Provided farther that the procedures prescribed under rule 56-A or 191-A or 191-B of the Central Excise Rules, 1944 arc not followed by the manufacturer exporter in the manufacture of the said article.

Vacant.

1923

^924 Plastic bangles, all sorts, made only from one or more of the following plastic materials, namely, cellulose acetate moulding powder, cellulose nitrate sheets, cellulose adetate butyrate moulding powder, polystyrene mould- ing powder and acrylic moulding powder or sheets with or without decoration with metal foils or wires, lacquers etc.

Rs. 226-00 (Rupees two hundred twenty

six only) per quintal of bangles.

(i) Where plastic materials used in- clude polystyrene moulding powder.

Rs. 535'Oo (Rupees five hundred thirty five only) per quintal of bangles.

(ii) where plastic materials used do not include polystyrene mould- ing powder but include acrylic moulding powder, sheets etc.

(ill) Where plastic materials used do Rs. 825 • 00 (Rupees eight hundred twenty

five only) per quintal of bangles.

Rs. 1205'00 (Rupees one thousand two hundred five only) per quintal of bangles.

not include polystyrene moulding powder and/or acrylic moulding powder, sheets etc. but include cellulose acetate moulding powder. (iv) Where plastic materials used do not include polystyrene moulding powder, acrylic moulding powder or sheets etc. and cellulose acetate moulding powder but include cellulose acetate butyra'.e mould- Ing powder.

(v) Where the plastic materials used is only cellulose nitrate sheets.

Rs. 3470 '00 (Rupees three thousand four hundred Bevcnty only) per quintal of bangles.

Provided that the drawback Ht the rates indicated against item (iv) and (y) above shall apply if the exporter produces evidence to the satisfaction of the Collector of Customs also produces a certilicate from the manufacturer that a quantity of 105 Kg. of cellulose acetate butyratc moulding powder or cellulose nitrate sheets, as the case may be, IIHS been released by the S.T.C. to the L-xporier or the manufacturer and used within a period of 12 months Immediately preceding fix date of such exportation, for the manufacture of every quintal of product exported and ihat the quantity of cellulose acetate butyrale moulding pbwder at cellulose nitrate sheets, as the case may be, has not been

(a) similarly correlated to and accounted for against any other previous exportation of article of cellulose acetate butyrate moulding powder or cellulose nitrate sheets, or the case may be, or

(b) previously re-exported ag such or in any other fortn with or without claim for drawback.

Explanation.—In order to determine v.hether the importation or release of material it within the period of 12 months immediately preceding the date of exportation, the date of importation of tile material in the case of materials imported directly and the date of release order in the case of materials released by the S.T.C shall be taken into account.

Spectacle frames/spectacles ?nd sun

Provided furl her that the procedures prescribed under rules 56-A or 191A or 191 B of the Central Excise rules, 1944 are not followed by the manu- facturer/exporter in the manufacture of plastic bangles. 1925

44% (Forty four per cent only) of the F.O.B. value or Rs. 36-00 (Rupee* ihiriy six only) per dozen whichever is less.

goggles wiih cellulose nitrate . sheet front and cellulose nitrate sheet sides, with or without lenses/glare glasses and whether or not fitted with any of the following materials, namely hingesj rivets, shields Joints, wire iu sides, nose pads, tips.

1926

Vacant.

Rs. 4-10 (Rupees four and paise ten.

Spectacle frames/spectacles and sun-

1937

only) per dozen.

goggles made from cellulose acetate plastic in any form with or with- out lenscs/gfarc glasses whether or not fitted with any of the follow- ing materials, namely hinges, rivets, shields Joints, wires in sides rolled gold /gold filled/gold plated wire and/or ] components, alu- nium anodised sides, noise pads tip* etc.

Provided that it Is proved to the satisfaction of Collector of Customs that the spectacla- frames exported are genuine spectacles frames, spectacles or goggles of gent" and ladies sizes-

1928

Sides of spectacles frames, spectacle and sun goggles made from cellu- lose nitrate sheets with or withoul joints.

45 per cent (Forty five percent only) of the FOB value or Ri. 13-84 : (Rupees twelve and paise eighty four only) per dozen pairs which- ever is less.

Rs. 1-64 (Rupees one and paise sixty All other plastic spectacles frames/

1929

four only) per kf.

spectacles/goggles not elsewhere specified.

2 0' Synthetic Rubber Reclaimed Rubber

and articles cf rubber

Brand rate to be fixed on an application : from individual manufacturer

exporter.

2001 Synthetic rubber, reclaimed rubber and articles of rulterl not elsewhere specified.

Tyres and tubes all sorts excepting bicycle tyres and tubes but including tread rubber sad flapes.

(1) Tyres from sizes with Sectional

Rs. 0-75 (Seventy five paise only) width of 2-50 upto and including 6-70 (a) Rayon

per kg.

(6) Cotton¹)

Rs. 0-28 (Twenty eight paise only)

per kg.

(c) Nylon

Rs. 0-94 (Ninety four paise only)

per kg.

(2) Tyres from sizes with sectional width of 7-00 upto and including, 14-00 (a) Rayon

Rs. 0-76 (Seventy six paise only)

per kg.

Rs. 0-28 (Twenty eight paise only) (b) Cotton

per kg.

Rs. i- 08 (Rupees one and pake eight (c) Nylon

only) per kg.

(3) Tyres from sizes with sectional !

Rs. T-O6 (Rupee one and paise six width of 15-00 and above—Nylon only) per kg.

(4) Tubes (all sizes except cycle Rs. 0-41 (Forty one paise only

tubes)] P" kff-

Rs. 0-32 (Thirty two paise only (5) Flaps Call sizes)!

per kg.

(6) Tread rubber (all sizes)

Rs. 0-34 (Thirty four paise only)

per kg.

TE:—the rates of drawback under Su b-Serial No. 2002 shall remain No

in force till 31-8-1974

- 11 Hides, SMn, Leather, Articles of Lsa- thtr or Artificial leather other hathtr goods and travel goods :

aioi

Brand rate to be fixed on an applica- tion from the individual manufflc turer/exporter.j

Hides, skins, leather articles of leather or artificial leather, other leather goods and travel goods not elsewhere specified.

Rs. o-66 'Sixty I'X paise only) per kg.

2102

(a) E. I. tanned hides and calf skins, namely cow hides, buffalo hides, kipsj cow calf and buffalo calf.

(b) E. I. tanned skins, namely (Mat Rs. 0-68 (Sixty eight paise only) skins and sheep skins/}

per kfc.

(c) E. I. tanned snake and reptile Rs. 0 63 (sixty three paise cmry)

per kg.

skins.

0-7 per cent (Point seven percent 2103

only) of the F.O.B. value.

Tanned hides and skins chrome tanned (chtorome tanned blue hides and skins) other than chrome crust leather and reptile skins..

2 per cent (Two per cent only) of the 2104

F.O.B. value.

Tanned hides and skins, chrome tanned chrome crust leather other than reptile skin.

3-6 per cent (Three point six percent 3105

only of the F.O.B. value.

All types of finished leather3 leather belting, picking bands, buffers, sheep/calf roller skins and leather approva other than reptile skins and reptile leather.

IPABT 1—&SC. 1] GA , OF . A . Ai ARY 685

goods like attache cases, brief cases, ladles hand bags, • walets leather apparel, purses, etc.

T 8 per cent (Seven point eight per (a) Bridles with brass fittings like

rings, buckles etc.

(6) All others

cent only) ot the F. O. B. value. 5-3 per cetit (Five point three per cent only) of the P. O. B. value.

5-3 per cent (Five point three percent 2107

only) of the F. O. B. value.

Heavy leather goods, like saddlery ttema, leather trunks, leather suit cases.

Industrial leather Gloves

4-8 per cent (Four point eight percent 2108

only) of the F. O. B. value.

Rs. IOIO'OO (RupeeB one thousand Chrome leather washers, all

2109

sorts

ten only) per tonne.

Leather pickets

2110

Rs. 12-85 (Rupees twelve and palte

eighty five only) per gross.

22~ IVmet TS, Plywood, improved or Re- t onstituted wood products mad* thereof:

2201

Veneers, plywood, Imroved or re- constituted wood, product made threof, not elsewhere specified.

Brand rate to be fixed on an applica- tion from the individual manufac- turer/exporter.

2202

Rs. 150-5° (Rupees one hundred fifty and paise fifty only) per 100 aq. metres of surface area of tea chetta.

Tea Chest made of plywood panels with aluminium foil lining on all the sides and with tin plafe metal fittings on edges used as packing material for export of tea.

2203

Tea chest made of plywood panels

used as packing materials for ex- port of Tea ("other than those falling under Sub-Serial No. 2202) and plywood panels' for tea chests and fittings thereof.

(0 plywood panels for Tea chest. (a) when used in a tea chest for export

of tea.

Rs. 77-80 (Rupees seventy seven and paise eighty only) per ioo square metres of the surface area of such tea chests.

(b) When cut to size in panels or

Bhooks and exported as such

Rs. 34' 90 (Rupees thirty four and paisc .ninety only) per 100 square metres.

(t'O Metal fittings of tea chests made Rs. o- 84 (Eight four paise only) per kg.

of tine plate.

Rs. 0-30 (Thirty paise only) per kg. Rs. 1 • 20 (Rupees one and paise twenty (*"0 Wirenail8, tenter hooks and rivets (iv) Tissue paper for Wrapping bat- tens or for lining aluminium foils only) per kg.

(v) Aluminium foil.

Rs. 4-37 (Rupees four and paise

thirty seven only) per kg.

2204

Plywood, all sorts not elsewhere spe-

cified.

Rs. 16 -io (Rupees sixteen and paise ten only) per glue line per 100 equate metres.

2205

Plywood cases, other than tea chests—

R"- 57-75 (Rupees fifty seven and CO Panels of surface area of 5625 square < an. or less each.

paise seventy five only) per 100 square metres of such panels.

IJ 686 GA A2 I 3 4 (") Panels of surface area exceeding

5625 square cms each.

RB, 117' 70 (Rupees one hundred se- venteen and paiBo seventy only) per 100 square metres of such panels.

Exploitation.—(1) The rate under Sub-Serial No. 2205 is for 4 mm thickness of plywood panels., The raic shall be proportionately en-

hanced or reduced for other thickness.

(2) The drawback per 100 square metres of glue line proscribed tn Sub-Serial No. 2204 shall oe allowed in additional to th" rates prescribed under Sub-Serial No. 2205.

23 Cork 2301

manufactures including Crown corks: Cork manufactures including crown

corks not elsewhere specified.

Brand rate to be .fixed on en appli- cation from the individual manufac-

turer/exporter.

2302

Cork stoppers

Rs. 110-70 (Rupees one hundred f ten and paiee seventy only) per quin- tal.

Cork Discs

Rs. 107-00 (Rupees one hundred 3303

seven only) per quintal.

Paper

pulp, paper, paper boards, fibre

24

board, other boards of wood pulp or

vegetable fibre articles made thereof

printed matter, books, magazines:

2401

Brand rate to be fixed on an application from the Individual manufacturer/ exporter.

Paper pulp, paper, paper board, fibre board other board of wood pulp or vegetable fibre, articles made there- of printed matter, books, maga- zines not elsewhere specified.

2402

Playing cards— (i) made out of art board

Rs. 1-i2 (Rupees one and rpaU"

twelve only) per kg.

(ii) made out of pulp board

Rs. O'6o (Sixty palse only) per kg.

2403 Vacant. Vacant.

>4O4

Vacant.

2405

2406

Vacant.

2407

Articles not elsewhere specified made of blotting toilet, tissue (other than cigarette tissue), teleprinter, type- writing, manifold bank, bond, art paper, chrome paper tub sized paper, cheque paper, stamp paper, cartidge paper and parchment where such paper, is—.

(0 of 40 to 45 grammes per square! Rs. 0' 62 (Sixty two palse only) per kg. metre.

Rs. i-08 (Rupees one and palse eight (u) other than of 40 to 45 grammes

only) per kg.

per square metre.

Nil

2408

NeWs papers Articles not elsewhere specified made

2409

of printing and writing rarer—

Rs. 0-6o (Sixty paise n ly) per kg.

(i) of a substance exceeding 65 gram-

mes per sq. metre.

Us. 0-14 (Fourteen paise only) per kg.

R". O'6o (Sixty paisc only) per kg.

(ii) of subs Lance not exceeding 65 grammes per square metre ex- cluding coloured varieties. (iii) of a substance not exceeding 65 grammes per sq. metre coloured varieties.

Rs. 0-57 (Fifty seven paise only) per kg.

2410

2 4H

Rs. o-6o (Sixty paise only) per kg.

Articles not elsewhere specified made of packing and Wrapping paper. Articles not elsewhere specified made of pulp boardj grey board, duplex board and triplex board.

2412

Rs. 1'12 (Rupee one and paise twelve

only) per kg.

B.

Articles not elsewhere specified made of coated board including art board) ch- rome board and board for playing cardi

Articles not elsewhere specified made Rs. 0-24 (Twenty four paiBe only) per 2413

of straw board and mill board.

kg.

Rs. 0-78 (Seventy eight paise only) per Articles not elsewhere specified made of

24M

corrugated board.

kg.

2415

Articles not elsewhere specified made of paper and paper board (other than cigarette tissue paper and paper/ paper board specified in Sub-serial Nos. 2407 to 2414 etc.).

(i) if the article is made of paper

Rs. 0*87 (Eighty seven paisc only) per

kg.

(ii) if the article is made of board Rs. 1-20 (Rupee one and paise twenty

only) per kg.

Flat files fitted With clips

2416

As per rate specified, against Sub-serial Nos. 241 j on pulp board and 3618 on tin plate content.

2417

Rs. 73-28 (Rupees seventy three and paisc tWtnty eight only) pur quintal.

Paper cones made of packing and wrapp- ng paper, pulp board, grey boardi du- plex and triplex boards.

Paper cones made of straw board and/

2418

Rs. 30-65 (Rupees thirly and paise or mill board.

sixty five only) per quintal.

2419

Books—
 (a)  Where the printing paper (excluding Rs.  0-78  (Seventy  eight  paise only)per
      covers) used is of  a substance ex-   kg.
      ccedirg65 gms.
 (b)  Where  printing  paper  (excluding  Rs.  0-67  (Sixty     seven  paise  only)
      covers)  used  is of a substance of   per kg.
      63 gms or less.

Periodicals in bound or flat folded sheets

2420

Rs. 0-67 (Sixty seven paisc only) per other than newspapers.

kg.

2421

Articles not elsewhere specified, made

of polythene coated paper.

Appropriate rate specified against Sub- serial No. 2407 to 24t5 above on paper content plus appropriate rate specified -against Sub-serial No. 1914 on polythene content.

2422

Articles not elsewhere specified made

of cigarette tissue paper.

Rs. 3-15 (Rupees three and paiee fifteen only) per kg. of cigarette tisBUe content in product.

2423

Appropriate rates specified against the relevant Sub-serial Nos. In respect of each typo of paper/paper board content.

Anicles not elsewhere specified made . of combination of the articles spe- cified at Sub-serial No. 2403 to 2418 and 2421 to 2422 or of paper/paper board mentioned in'these Sub-serial Nos.

Paper or paper board used as packing At the appropriate rate specified against 24*4

Sub-serial Nos. 2407 to 2415. materials.

2425

Paper tubes, all sorts including resin im- pregnated paper tubes. With or Without

  in  shield* :—
(i)  made  from  packing  and wrapping    At  the appropriate  rate  specified  (081111)1
    paper.                                  Sub-serial  No.  2410.
(ii)  made frpm  mill board and  straw    At the appropriate  rate  specified  against
     board.                                 Sub-serial No. 2413.
(iii)  made  from  grey  board,  duplex   At the appropriate  rate  specified  against
     board  triplex board  and pulp       Sub-Serjgl  No. 2411.
     board.

Synthetic a-'d Regeneratedfibreand tex-

ttle yarn thread, twines, cords and

ropes:

2501

Brand rate to be fixed on an application from the individual manufacturer/ex- porter.

2502

Synthetic and regenerated fibre and textile yarn, thread, iWincs, cord and ropes not elsewhere specified. (A) Yarn of above 21 BWS counts or above 14 n.f, counts, spun Wholly out of either Viscose rayon fibre or acetate fibre or polyester fibre or polyamide fibre or acrylic-fibre or wool or from a combination of two and not more than two'of the above men- tioned fibres, or a combination of any one of the above mentioned fibres With either cotton or silk (but excluding yarn spun out of fibres obtained from fibre Wastes, yarn Wastes, or fabric Wastes, by garnctting or by any other process):—

Rs. I'20 (Rupee 6ne and paiae twenty (a) Cellulosic fibre content

only) per kg.

Rs. 43 • 7° (Rupees forty three and pais (b) Content of polyester fibre of 2

seventy only) per kg.

deniers or less.

Rs. 43-7° (Rupees fony three and (c) Content of polyester fibre of more

paise seventy only) per kg.

than 2 deniers.

Rs. 15-10 (Rupees fifteen and paiBe (d) Acrylic fibre content

ten only) per kg.

Rs. 36-15 (Rupees thirty six and (e) Polyamide fibre content

paisc fifteen only) per kg.

(f) Wool contents :—

Rs. 28-60 (Rupees twenty eight and (i) in the Worsted yarn of Weaving

paisc sixty only) per kg. quality.

Rs. 23-50 (Rupees twenty three and (ii) in the worsted hosiery yarn and

paise fifty only) per kg.

Worsted handknitting yarn.

Rs. 0-85 (Paise eighty five only) per (g) Dye content if the yarn is dyed-

kc.

Provided that :—

(i) the drawback at the above rates on account of fibre content and Wool content may be admissible only if the manufacturer/exporter at the lime of shipment declares, and if necessary procuce proof to the satisfaction of the Collector that the synthetic fibres mentioned at (a) to (e) above contained in the export goods are duty paid virgin fibres (and not The fibres obtained from fibre Wastes, yarn Waste or fabric Waste by garnetting Or by any other process) i and 1he Wool mentioned at (f) above is only imported duty paid wool

(ii) no rebate of the duty paid on fibres has been obtained under the Central Excise Rules, 1944.

(ili) the ('raWback at the above rates on fibre content may not be allowed ia respect of ihose fibres for Which the declaration aa aforesaid has not been ma.le and proof as aforesaid has not been produced ;

(B) All Wool vvomed handknitling

yarn of 21 BWLS 01 less counts.

(i) Wool content.

Rs. 21 • 58 (Rupees twenty one and paise

fifty eight only) per kg.

RB. 0-85 (Paise eighty five only) (ii) Dye roment if the yarn is dyed.

per kg. of yarn.

Provided thai ihe drawback at the above rate in reBpect of wool content may be admissible only if the manufacturer/ exporter at the time of shipment declares and if necessary produces proof to the satisfaction of the Collector that the Wool content in the export goods is imported duty paid Wool and that the yarn is Worsted.

(C) All Wool Worsted yarn (excluding all Wool Worsted handknitting yarn) of 21 BWS or less counts—

(i) Wool content.

Rs. 5' 40 (Rupees five and paisc forty

only) per kg.

Rs. 0*85 (Paise eighty five only) per (ii) Dye content if the yarn is dyed.

kg. of the yarn.

Provided that the drawback at the above rate in respect of Wool content may be admissible only if the manufacturer/ exporter at the time of shipment declares, and if necesaary produces proof to the satisfaction of the Collector that the yarn is Worsted yarn.

Ra/ 0-85 (Paise eighty five only)

per kg. of the yarn.

2503

(D) Dyed yarn spun out of fibres con- taining synthetic fibres and/or Wool and obtained from fibre Wastes, yarn Wastes, or fabric Wastes by granetting or by any other process. Thread, Twine, Cord and rope made out

of spun yarn containing, cotton, silk, wool and man made fibres but not containing jute —

(A) Yarn content :—

(I) Content of yarn spun wholly out of synthetic staple fibre of ccllulcsic origin or out of synthetic staple fibre of cellulosic origin and cotton provided that the cotton content of yarn doos not exceed 10% of its Weight —

Of or more n.f. But less than count n.f. count.

(a) 84 n.f.

Rs. 2-60 (Rupees two and paise sixty

only) per kg.

Rs. 2-io (Rupees tWo and paise ten (b) 69 n.f. 84 n.f.

only) per kg.

(c) 51 n.f. 69 n.f.

Rs. 1.83 (Rupee one and paise eighty

three only) per kg.

(d) 40 n.f. 51 n.f.

Rs. 1-57 (Rupees one and paise fifty

seven only) per kg.

(e) 34 n.f. 40 n.f.

Rs. 1-04 (Rupees one and paise four

only) per kg.

(f) 29 n.f. 34 n.£

Rs. 0-94 (Paise ninety four only) per

kg.

(g) 22 n.f. 29 n.f.

Rs, 0-42 (Paise forty two only) per

kg-

I 2

3 4

(h) 14 n.f. 22 n.f.

Its. o-2i (Paige twenty one only)

per kg.

(i) . .. 14 n.f.

Rs. o-io (Palse ten only) per kg.

(II) Content of yam Bpun out of Rs. 7-85 (Rupees seven and paUe

eighty five only) per kg.

synthetic staple fibre of celluloeic origin and wool and or silk provided the wool and/or silk content of the yarn does not exeed 10% of its Weight,

(III) Content of yam spun Wholly

out of synthetic polyester or poly amide staple fibres or partly out of staple fibres aforesaid and partly out of acrylic flbre/cellulosic staple fibre/ wool/cotton/silk provided the wool and/or cotton and/or silk content, if any does not exceed 10% of its weight and if the non-ccllulosic (polyenter/polyamidc) fibre content of it is—

Rs. 15-69 (Rupees fifteen and paisc Ul) 30 "0 or more

sixty nine only) per kg.

Rs. 12-55 (Rupees twelve and palse (b) less than 50% but not less than

fifty five only) per kg.

25%

(c) less than 25% but more than 10% Rs. 10-46 (Rupees then and paise

forty six only) per kg.

Rs. 7-84 (Rupees seven and paisc (d) 10% or less.

eighty four only) per kg.

(IV) Content of yarn Bpun either wholly out of acrylic fibre or partly of such acrylic fibre and partly of cotton and/or silk and/or Wool provided the cotton/silk/wool content 1B not more than 10% of its weight—

Rs. 7-32 (Rupees seven and paise (a) Worsted handknittingyarn.

thirty two only) per kg.

(b) worsted, other than handknitting

yam—

(1) of 40n.f.' countB and above.

Rs. 14-64 (Rupees fourteen and paise

sixty four only) per kg.

Rs. 8-37 (Rupees eight and paise (2) of above 20 n.f. counts but below

thirty seven only) per kg.

40 n.f. counts.

(3) of 20 n.f. counts and below.

Rs. 4-18 (Rupees four and palse

eighteen only) per kg.

(c) other than Worsted—

(i) of 40 n.f. counts and above.

Rs. 8-37 (Rupees eight and paise

thirty seven only) per kg.

(il) of above 20 n.f. counts but below Rs. 5-23 (Rupees five and paise twenty 40 n.f. counts.

three only) per kg.

(iii) of 20 n.f. counts and below.

Rs. 3-14 (Rupees three and pniec

fourteen only) per kg.

(V) Content of yams containing not less than 90% by weight of wool calculated on the total fibre content of yarn—

(a) content of worsted hand knitting Rs. 2-04 (Rupees two and palse four grey yarn.

only) per kg.

(b) content of worsted handknittlng Rs. 10-20 (Rupees ten and palse twenty

only) per kg.

yirn pro ;essel unVor dyed or spun from dyed wool.

(c) content of worsted yarn other than

hand knitting—

(i) of 48 BWS counts and above.

Rs. 14-05 (Rupees fourteen and paise

five only) per kg.

(li) of above 24 BW& counts but below Rs. 4- 89 (Rupees four and paise eighty 24 BWS couuts.

nine only per kg,

RB. 2.04 (Rupees two and paise four (lil) of 24 BWS Counts and below

only) per kg.

Rs. 0-78 (Palse seventy eight only

per kg.

(d) Content of woollen yarn (contai- ning not more than 5 % virgin wool), commonly known aB shoddy or woollen yarns, made from tan- nery or stripped wool.

Rs. 1-67 (Rupee one and palse sixty

seven only) per kg.

(e) Content of woollen yarn other than that falling under (a), (b), (c) and (d) above.

(VI) Content of yarn spun from two or more of the following fibres vh. cotton, silk, wool and synthe- tic man made fibres (but exclu- ding jute) provided the weight of each of the fibres specified above is less than 90%—

(a) vacant. (b) (1) Content of yarn containing partly synthetic staple fibre of non-cellulosic origin and partly wool, the content of such synthe- tic staple fibre being more than jo percent by weight of such yarn if non-cellulosic fibre content of it is—

Rs. 15-69 (Rupee* fifteen and paise Cl) 60% or more.

sixty nine only) per kg.

(li) More than 56% but less than 60% Rs. 12' 55 (Rupees twelve and palse

fifty five only) per kg.

(iii) More than 50% but not more than

5 6 %-

(a) if the count of yarn is 34 n.f. or Rs. 8-37 (Rupees eight and paiae

thirty seven only) per kg. less.

Rs. io- 46 (Rupees ten and palse forty (b") if the count of yarn is above 34 n.f.

six only) per kg.

(2) Content of yarn partly of synthetic* staple of non-cellu- losic origin and partly of any other .fibre or fibres (excluding wool), If non-cellulosic fibre content by weight of such yarn is—

(0 5°% or more Rs. 15-69 (Rupees fifteen and palse

sixty nine only) per kg,

(ii) Less than 50% but not less than I Is. 12.55 (Rupees twelve and paise

fifty five only) per kg.

25%-

(iii) Leaa than 25% but more thin 10% I is. 10-46 (Rupees ten and palse forty

six only) per kg.

Rs, 7-84 (Rupees seven and paise (iv) 10% or less.

eighty four only) per kg.

(c) Content of yarn containing partly synthetic fibre of cellulosic origin and/or cotton and partly wool, provided that the content of synthetic staple fibre of cellulosic origin and/or cotton is more than 50% by weight of such yarn if the wool fibre content of it is'—>

(i) 4O%or more but less than 50%and Rs. 6,27 (Rupees six and paise twenty the count of yarn is 34 n.f. or less seven only) per kg.

Rs. 8- 37 (Rupees eight and paise thirty

seven only) per kg.

(ii) 40% or more but less than 50% and tho count of yarn is above 34 n.f.

(Hi) 20% or more but less than 40% ] R.S. 4-18 (Rupee four and paise eighteen

only) per kg.

and the count of yarn Is 34 n.f.

or less

(iv) 20% or more but less than 40% ] R.S. 6 • 27 (Rupees six and paise twenty

seven only) per kg.

and the count of yarn is above 34 n.f.

(v) less than 20% and the count of Rs. 2'09 (Rupees two and paise nine yarn is 34. n.f. or less.

only) per kg.

(vi) less than 20% and the count of yarn Rs. 4 18 (Rupees four and paise eigh- is above 34 n.f.

teen only) per kg.

(d) Content of yarn containing partly

wool and/or acrylic fibre and partly any other fibre or fibres provided that the wool and/or acrylic fibre content is more than 50% by weight of such yarn—

(i) worsted handknitting grey yarn. : Rs. 2.09 (Rupees two and paise nine

only) per kg.

(ii) worsted handknitting processed Rs. 10,46 (Rupees ten and paisc forty and/or dyed yarn.

six only) per kg.

(Hi) Worsted yarn other than hand-

knitting yarn—

(1) of 40 n.f. qounts and above.

Rs. 14- ia (Rupees fourteen and paise

twelve only) per kg.

(2) of above 20 n.f. counts but below Rs. 4.70 (Rupees four and paise seventy 40 n.f. counts.

only) per kg.

(3) of 20 n.f. counts and below.

Rs. 2.09 (Rupees two and paise nine

only) per kg.

Rs. 0.78 (Paise severity eight only)

per kg.

(iv) Yarn (containing not less than 60% of wool and not more than 5% of virgin wool) commonly known as shoddy.

(v) Yarn other than worsted yarn Rs. 1.67 (Rupees one and palse sixty or shoddy yarn.

seven only) per kg.

(c) Content of yarn made out of syn- thetic stable fibre of cellulosk origin and cotton provided con- tent of each of the above fibres is less than 90%-r

Of or more count but less then count

(i) 84 n.f.

Rs. 2.60 (Rupees two and paisi

sixty only) per kjf.

(ii) 69 n.f, 34 n.f.

Rs. 2.10 (Rupees two and paise ten

only per kg.

Rs. 1.83 (Rupees one andpaise eighty (iii) 51 n.f. 69 n.f.

three.only) per kg.

(iv) 40 n.f. 51 n.f.

Re. 1.57 (Rupee one and paisc fifty

seven only) per kg.

iv) 34 n.f. 40 n.f.

Rs. 1.04 (Repee one paise four only)

per kg.

(vl) 29 n.f. 34 n.f. (vii) 22 n.f. 29 n.f.

Rs. 0.94 (Paisc ninety four only) per kg. Rs.0.42 (paise forty two only) per kg.

(viii) 14 n.f. 22 n.f. (ix) .. 14 n.f.

Rs. 0.21 (paise twenty one only) per kg-. Rs. 0.10 (palsc ten only) per kg.

(f) Content of yarn containing partly silk fibre and partly any other fibre or fibres provided that the silk fibre content JB more than 50% by weight of such yarn.

(i) of 34 n.f. counts or less.

Rs. 13.60 (Rupees thirteen and paise

sixty only) per kg.

(ii) of more than 34 n.f. counts.

Rs. 15.69 (Rupees fifteen and palse

sixty nine only) per kg.

Provided that the drawback on account of yarn content ppecified at (A) above may be admissible if the manufacturer/exporter at the time of shipment declares that yarn used is duty paid and specifies the Sub-Serial No,, item and sub- items under which the draw back is clrimec¹, giving the fibre comp^itions in the yarn, and if the Collector is satisfiec that the yrrri ft 1]F 1 r tjei that Sub-Serial No., item an sub-item. Otherwise, the n wbeck at other ap- propriate rate, decided on the basis of evidence available may be grimed.

(B) Dyes content of goods made out Rs. 0.90 (Ninety paise only) pf r kg. of the spun yam content of the goods.

of yarns specified at Bub-item A) above if they contain an aggre- gate of 50% or more of wool and/ or synthetic man made fibre and where the goods are yam dyed or piece dyed.

(C) (i) Fibre content in goods mede out 0/ yarns of above 21 BWS counts/above 14 n.f. counts, (a) polyester fibre of not more than 2 Rs. 45.56 (Rupees forty five and paise denrics.

fifty six only) per kg.

(b) Polyester fibre of more than 2. de- Rs. 45-56 (Rupees forty five and niers.

paise fifty six only) per kg.

Rs. 37.68 (Rupees thirty seven and (Q) Polyamide fibre

paise sixty eight only) per kg.

(d) Cellulosic fibre.

Rs. 1.26 (Rupee one and paiee twenty

six only) per kg.

(e) Acrylic fibre.

RE. 15.75 (Rupees fifteen and paise

seventy five only) ptr kg.

(f) Wool content in worsted yam of Rs. 39.R0 (Rupees twemy nine rnd weaving quality.

paise eighty only) per kg.

Rs. 24.50 (Rupees twcMy four and

paiEe fifty only) per kg.

(g) Wool content in worsted yarn of hosiery quality and worsted hand knitting woollen yarn (knit- ting wool)—.

(h) Cotton content in yarn

(i) of above 34 n.f. or more but less Rs. 0.82 (Eighty two paise on]j)

per kg.

than 5i n.f. count.

(ii) of and above 51 n.f. but less than Rs. 1.87 (Rupees ore t rd paitt I'griy 69 n.f. counts.

seven only) per kg.

Rs. 3,18 (Rupees three ard prise eigh- (iil) of and above 60 n.f. counts.

teen only) per kg.

Provided that (1) the drawback at the above rftes on account of fibre content and wool content may he admissible only if the mt'nufactvj-(r/rxportcr t,t Ihc time of shipment declares and) if necessary produces proof to the tptiffrctior of the Collector that

(a) the Rynthetic fibres mentioned at items (a) to (e) above contained in export jpods are duty paid virgin fibres (end not the fibres obtpircd from fibre wastes, yarn wastes, or fabric wastes by garrcttirg rr by fry other process); and

(b) the wool mentioned at items (f) and (g) above Is only imported duty paid wool and that the yarn is worsted.

(.1) No rebate of the duty paid on fibres has been obtaired ur.der the Centrf 1 Excise Rules, 1944.

(2) the drawback at the above rates on fibre content may rot be ullowfd in res- pect of those fibres for which the declaration as aforesaid hrt rot bftr made and proof as aforesaid has not been producrd.

(li) Wool content in goodB made out ]

Rs. 22' 50 (Ruppes twenty two and

paise fifty orly) per kg.

of all wool worsted hand knitting yarn of 21 BWS orl-ss ciuits.

Provided that the drawback at the above rate in respect of wool context try be admissible only if the manufacturer/exporter at the time of rhipmrrt decides and if necessary, produces poof to the satisfaction of the Collector that the wool content in the export goods is imported duty paid wool and thtt the yrrr is wors- ted.

Rs. 5.60 (Rupees five and paiee pixly

only) per kg.

(Hi) Wool content In goods made out of all wool worsted yarn (exclu- ding hand knitting yarn) of 21 BWS or leas counts.

Provided that the drawback at the above rate in respect of wool content mrj be admissible of the manufacturer/exporter Ht ibctlme of Shipment drclrr< s rrH. if necessary, produces proof to the satisfaction of the Collector that the yarn is worsted yarn.

(A) Cotton yarn—

2504

(a) Processed

(i) if the yarn is of and above 34 n.f.

Rs. 0.82 (Eighty two palsc only) per kg.

but less than 51 n.f. counts.

Rs. 1.87 (Rupees one and paise eighty

seven only) per kg.

Rp. 3.18 (Rupees three and ppife eigh- (ii) If the yarn Is of un\ above 51 n.f. but less than 69 n.f. counts. (Hi) If the yarn is of and above 69 n.f,

teen only) per kg.

counts.

(b) Grey (unprocessed)

Rs. 0.79 (Seventy ninr paifie only) (i) if the yarn is of anH above 34 n.f. but less than 51 n.f. counts.

per kg.

Rs. 1.MO (Rupee one and paisc eighty

only) per ka-

Rs. 3.0f> (Rupees itiee and paise six (ii) if the yarn is of and above "T n.f. but less than 69 n.f. counts. (ii) if the yarn in of and above £9 n.f.

(B) Cotton Thread

Rs. O'82 (Eighty two paise only) per

kg.

Rs. 1 • 87 (Rupees one and paise eighty

seven only) per kg.

(a) Processed (*) where all strands of yarns UBed in the threads are of and above 34 n. f. but ICBS than 51 n. f. counts. (it) where all strands ofyarnusedin the thread are of and above 51 n.f. but less than 69 n. f. counts.

Rs. 3-18 (Rupees three and paise

eighteen only) per kg.

(tit) where all strands of yarns used in the thread are of and above 69 n.f. counts.

(fe) Grey (unprocessed)

RS. 0-79 (Seventy nine paise only)

per kg.

(0 where all strands of yarn used in the thread are of and above 34 n.f. but less than 51 n. f. counts.

Rs. 1 • 80 (Rupees one and paise eighty

only) per kg.

(if) where all strands of yarn used in the thread are of and above 51 n.f. but less than 69 n. f. counts.

Rs. 3 06 (Rupees three and paise six

only) per kg.

(tit) where all strands of yarn used in the thread are of and above 69 n.f. counts.

2505 Vacant

2506 Jute yarn twist twine thread and rope Rs. 600/- (Rupees six hundred only) per tonne plus appropriate rate fixed under Sub-Serial No. 1003 on Refined Diesel Oil or jute batching oil content.

containing not less than 90 per cent by weight of jute (including Bimli- patam jute or mesta fibre) when exported as such or when used for packing other export goods.

Provided that the when goods are exported as such the drawback at the above rate shall apply, if the exporter declares on the shipping bill and also'produces proof to the satisfaction of the Col- lector that the goods are duty paid and that no rebate under rule 12 of the Central Excise Rules, 1944 has been claimed m respect of such consignment. Provided also that when the jute goods are used for packing of other export goods, the procedure prescribed under rule 191-A and rule 191-B of the Central Excise Rules has not been followed in respect of such jute goods.

2507 Oiled coir ropes of all sizes

Rs. no (Rupees one hundred and

ten only) per tonne.

2508 (a) Sisal Ropes manufactured in ac-

cordance with BSS 2052/1953

Rs. 1481-30 (Rupees one thousand four hundred eighty one and paise thirty only) per tonne.

Provided that the above rate shall apply only if the manufacturer certifies on the Bhippin K bill- at the time of export and also produces evidence to the satisfaction of the Collector of Customs that such sisal ropes have been wholly manufactured from grades, 1, 3-L, 2,3 and UG of Bisal fibre.

(b) Manila Ropes manufactured in accordance with BSS 2052/1953.

Rs. 2792-70 (Rupees two thousand seven hundred ninety two and paise seventy only), per tonne.

Provided that the above rate shall apply only if the manufacturer certifies on the shipping bill at the time of export and also produces evidence to the satisfaction of the Collector of Customs that such manila ropes have been wholly manufactured from grades SI, S-2, S-3, GI, and J.K. varieties of manila hemp fibres.

(c) All other ropes, lines cordages, twines and slingB made wholly or partly from sisal fibre and/or manila hemp fibre.

(") Sisal fibre content

Rs. HQ2-35 (Rupees one thousand one hundred ninety two and paise thirty five only) per tonne.

(t") Manila hemp fibre content

Rs. 1939' 52 (Rupees one thousand nine hundred thirty nine and paise fifty two only) per tonne.

Rs. 0'62 (Paise sixty two only) per kg.

2509

2510

Rs. 3 50 (Rupees three and paise fifty Viscose filament yarn Vacant. Polyamlde Filament Yarn

2511

only) per kg.¹

Polyester Filament Yarn

Rs. o- 50 (Paise fifty only) per kg.

2512

Provided that the rates of drawback prescribed under sub-serial No. 2509, 2511 and 2512 may also apply to exports of fabric made out of above filament yarns and exported under bond under rule 13 or rule 14 of the Central Excise Rules, 1944 without payment of excise duty on such filament yam.

2513

Thread, twines, cords (excluding para- chute cords and opes made wholly out of synthetic man made filament, yam.

Polyester filament yarn content—

(A)

Rs. 66 50 (Rupees sixty six and paise (0 below 30 deniers

fifty only) per kg.

Rs. 60 • 80 (Rupees sixty and paiBe (ii) 30 deniers and above but below 75

eighty only ) pei: kg" deniers.

Rs- 50-70 (Rupees fifty and paise (Hi) 75 deniers and above but below 100

seventy only ) per kg. deniers.

Rs. 47-90 (Rupees forty seven and (iv) 100 deniers and above but not

paise ninety only) per kg.

Rs, 15- 50 (Rupees fifteen and paise above 750 deniers (0) above 750 deniers

fifty only) per kg.

Polyamldc filament yarn content—

(B)

Rs. 42 • 45 (Rupees forty two and paise (0 Below 35 deniers

forty fiive only) per kg.

Rs. 39 • 40 (Rupees thirty nine and paise (ii) 35 deniers and above but less than

forty only) per kg.

80 deniers.

Rs. 32-00 (Rupees thirty two only) (Hi) 80 deniers and above but less

per kg.

than no deniers

Rs. 27-00 (Rupees twenty seven only) (iv) no deniers and above but less

per kg.

than 150 deniers.

Rs. 16-15 (Dupees sixteen and paise (v) 150 deniers and above but not

fifteen only) per kg.

Rs. 9' 35 (Rupees nine and paise above 750 deniers. (v) above 750 deniers

thirty five only) per kg.

1 Viscose filament yarn content—

(c;

Rs. 12'02 (Rupees twelve and paise (") below 75 deniers

two only) per kg.

iv Rs. 8-02 (Rupees eight and paise two

(vi) 350 deniers and above but not Rs. 3-12 (Rupees three and paise

twelve only) per kg.

above 1100 deniera. (vii) Above 1100 deniers

Ra. 2 '62 (Rupees two and paise sixty

two only) per kg.

Acetate filament yarn content—

(D)

(*') below 75 deniers

Rs. 10-35 (Rupees ten and paise thirty

five only) per kg.

(*"") 75 deniers and above but below Rs. 7- 80 (Rupees seven and paise 100 deniers.

eighty only) per kg.

("") 100 deniers and above but below Rs. 5 • 80 (Rupees five and paise eighty 120 deniers

only) per kg.

(iv) 120 deniers' and above but below Rs. 4'00 (Rupees four only) per kg.

150 deniers.

(v) 150 denicra and above but below Rs. 3'70 (Rupees three and paise 350 deniers

seventy only) per kg.

(vi) 350 deniers and above but not Ra. V 05 (Rupees three and paise five

only) per kg.

above 1100 deniers. (vii) Above 1100 deniers

Rs. 2'55 (Rupees two and paise fifty

five only) per kg.

Provided that the rates specified above in relation to the yarn content may apply only if the Ccntral.Exciae duty on the yarn has been paid at the, appropriate rates and no rebate of the said duty has been oqtalned under the Central Excise RuleSj 1944.

26

2601

Textiles Fabrics and Hosiery : Textile fabrics and hosiery not else- ]

where specified.

Brand rate to be fixed on an application from the individual manufacturer/ exporters.

2602

Processed cctton fabrics containing

more than 90 per cent of cotton.

(a) , Ra. o- 82 (Paise eighty two only) per kg. of content of cotton jn cotton yarn of counts 34 n. f. and above but less than 51 n. f. counts.

(6) Rs. 1-87 (Rupee one and paise eight seven only) per kg. of content of cotton in cotton yarn of count of 51 n. f. and above but less than 69 n. f. counts.

(c) Rs. 3-18 (Rupees three and paise eighteen only) per kg. of content of of cotton in cotton yarn of and above 69 n. f. counts.

2603 1 Unprocessed cotton fabrics containing more than 90 percent of cotton

(a) Rs. 0 79 (Paise seventy nine only) per kg. of content of cotton in cotton yam of counts 34 n. f. and above but less than 51 n. f. counts.

[b) Ra. 1.80(Rupee one and paise eighty ( only) per kg. of content of cotton in cotton yarn ofcounts 51 n. f. and above but less than 69 n.f. counts.

(c) Ra. 3>o6 (Rupees three and paise six only) per kg. of content of cotton in cotton yarn of and above 69 n.f. counts.

2604

2605 "*

Vacant. Vacant.

2606 ] Fabrics and hosiery made wholly out of spun yarns containing cotton, silk, wool and man made fiqrcs but not containing jute.

Ratea for yarn contents, dye content, and fibre content as sp ecified against sub-serial Nol 2503 subject to the conditions mentioned therein.

Provided that no drawback on account of yarn content shall be admissible In respect of fab- ric* using yarns sp"cifled at Sub-Serial No. 2503 (A) VI (").

2607 Hosiery made of cotton yarn (including knitted fabrics of cotton yarn) (a) Grey 9 2 • 5 per cent (Ninety two point five per cent only) of the appropriate rate of drawback Bpecifie'd against sub-serial No. 2628.

rhe • appropriate rate specified against (6) Other than grey 1

sub-serial No. 2628.

Vacant.

2608

2609 Vacant.

2610

261J

2612

Vacant. Vacant. Vacant. Vacant,

2613

2614

2<5i5 2616

Vacant. Vacant. Vacant.

2617

2618

Vacant. Vacant,

2619

2620

Rates of yarn contents as specified at Sub-Serial Np. 25t3, subject to the condition mentioned therein.

2621

2622

Rs. 600/- (Rupees six hundred only) per tonne plus a ppropriate rates fixed under Sub-Serial No. 1003 on Refined Diesel Oil or jute batching oil tontent.

Vacant. Fabrics and hosiery made of wholly out of synthetic man made filament yarn. Vacant. Jute fabrics containing not less than 90 per cent by weight of jute (inclu- ding Bimlipatam jute or mesta fibre when exported as Buch or when used for packing other export goods.

1. provided that -When the goo.'a arc exported as such:, the drawback at the above rate shall apply if the exporter declares on the Shipping Bill and also produces proof to the satisfaction of the Collector that 1 he good's arc duty paid and that no rebate under rule 12 of the Central Excise Rules 1944 has been claimed in respect of such cosignment.

2. Provide/, also that when the jute goor'.s are used for pocking of other export goods, the procedure prescribed under rule 191A and rule 191B of the Central Excise Rules has not berfn followed in respect of such jute goods.

2623 Cotton handloorn fabri cs nemely the

following :—

(i) Real Madras handkerchief With

art silk embclishmcm.

1 % (One percent only) of the FOB value or Rs. 0-51 (Fifiy one paise only) per kg. Whichever is more.

2-4% (Two point'four percent only)

oftheF.O.B. value.

(ii) Hand loom lungies including hand- loom lungies containing Radiant yarn.

Rs. o- 51 (Fifty one paise only) per kg.

j

(iii) All other handloom fabrics Which are either piece dyed and/or made from coloured yearns and/or prin^ ted (but exclu<'inp such fahria in which contain colourc., yarns 0 nly border end not in the body of tb 0 fabric and/or Which are only prin- ted in borders and not in the body of the fabrics.)

Vacant.

2624

2625 Textile fabrics coatc \ or laminated With prepaiation of polyvinyl chloride com-

pound.

Us. 118 00 (Rupees one huiv 10' eight- (1) Polyvlnyl chlorHc compound con-

een only) per quintal.

tent.

(2) Base labnc content (excluding

poWcrloom and handloom fabucs).

(i) when the base fabric 13 coiton

fabric of the following categories

Rs. j-8o (Rupees five an.¹ paise eight (a) Coarse grey/blcachc rA yed labnc.

only) pei hunurcu square melres.

Rs. 10-40 (Rupees ten and paise forty (b) Medium B Grey/bleached/djed

only) per hundred square metres. fabric.

Rs. 16 00 (Rupees sixteen only) per (c) Me iu m 'A' Grey fabnc.

hundred iquare metres

(0 Medium 'A' bleached or dyed Rs. 18 so (Kupocs eighteen and paise fitly only) per hundred square rnetrts. fabric.

(11) Where the bise fabric la Viscose The rates fixed under Sub-Si. No. 2503 rayon staple ilbrc labnc

shall apply

'rovidedthat :—

E

(i) where the exporter does not claim rebate of duty of excise on base cotton fabric (other than poWerloom labnes) under Ccmral Excise Ruke, 1944 or Where such tex lie fabuc coated or laminated W th prcparaiion of polyvinyl chloride compound have not been manufactured in accorcancc With the procedures prescribed under rule 96D or 191A or 191-B oi the said Rules, the above rate of drawback shall applyin toto.

yj) Where the exporter has claimed rebalc of duty of excise on the base cotton fabrics (exclu .ing handloom or poWerloom fabnes) or availed of the procedures mentioned above in respect of base cotton fabucs (excluding cotton handloom/powerloom fabrics) or polyvmyl chlonae shecang, the rate of oravvback shall apply subject lothemo incanon that the rate specified in respect of base tabric content and/or polyviny] chlon* e content as the case may be, shall not apply.

3626

Rates for yarn contents, fibre contents

and <. yes content sptcifieu against S No. 2503 and/or 2313 as the case may be subject to the conuilions mentioned therein provided ihal no uraWback of yarn content be a( missi- ble in respect of fabrics usirg yarn as ipecified at ij. No 250 3(a)(vi)(e) Fabrics and Hosieiy partly mauc out of synthetic man made filament yarn and partly out of spun yarn contain- ing cotton, silk Wool ant, man made fibres but not containing jute, where such yarns are used as Warp or weft or both or as ernbhshment decoration yarn. Vacant.

2627

262H Cotton fabrics tailing un*lei Hem No.

19-I of the First Schedule to the Cen- tral Excises and Salt Act, 1944 and manufactured on powerlooms.

(1) of 84 or more counts of yarn con-

• Rs,. 5 86 (Rupees five an I palsc eighty tent.

six only) per kg.

(11) of 69 or more counts but less than Rs 5'33 (Rupees five an 1 paise thirty 84{counis of yamcontent.

three only) per kg.

(11O ^ 5¹ or moic counts but less than Rs. 3- 75 (Rupees three and paise seventy

five only) per kg.

69 counts of yarn content.

(iv) of 40 or more counts but less than Rs. 2 43 (Rupees two and paise forty

;i counts of yarn content.

three only) per kg.

(v) of 34 or more counts but less than Rs. 1 • 89 (Rupee one and paise eighty

40 counts of yarn content.

nine only) per kg.

tyl) of 29 or more counts but less than Rs. 0-96 (Ninety six pame only) per kg.

34 counts of yarn content.

(vii) of 22 or more counts but less than Rs. 0-43 (Forty three paise only) per

kg

Rs. 0'2l (Twenty one paise only) per

kg.

29 counts of yarn content. (vm) of 14 or more counts but less than 22 counta of yarn content. (ix) Of less than 14 counts of yarn Rs. o-io (Ten paise only) per kg.

content.

Provided that — (1) where the fabric contains 2 or more yarns of different counts and/or falling under different count groups mentioned above, the ilrawback shall be allowed on the basis of the Weight of each category of yarn at the rate applicable to the count groups aforeBaid.

i ;n) the count of yarn shall be size of grey unsized yarn expressed as the number

of 1000 metres hanks per one hel< kg.

ni) the manufacturer/exporter declares in the shipping bill that ceritral excise 0

duty on yarn used in the manufacture of cotton fabrics has been paij

Made up art%cles, Garments Clnejly

27

made front uxttla materials.

2701

Brand rate to be fixed on an application from the in^ivic,ual manufacturer/ exporter.

Made up articles garments, chiefly made from textile materials not CIBC- where specified.

Rcadymadc garments made of cotton I • 6 % (one point six percent only) of 2702

handloom fabrics.

the F.O.B. Value.

2703

Rs. 0-51 (Fifty one paiee only) per kg.

Made up articles of cotton handloom fabrics falling under Sub-Serial No. 2623(11) & 2623(111).

2704 2705

Vacaiit. RibbonB inked or uninkcd used on type- writers and similar efflce equipment.

Rs. 0*90 (Ninety poise only) per sq metre of ribbon made of cotton fabrics of superfine category.

2706 Knitwear and other made up articles made Wholly out of spun yarns containing cotton silk wool and man- made fibrts but not containing jute.

Rate for yarn contents dye content and fibre content as specified against Sub- Serial No. 2503 subject to conditions mentioned therein.

Proviutd that no ciawback on account of yarn content shall be admissible in resptct of mae'e up articles of fabrics using yarn gpecified at Sub-Serial No. 2S03(A) (VI)(e)

Vacant. Vacant. Vacant. Vacant, Vacant. Vacant. Vacant. Vacant. Vacant. Vacant. Vauint. Vacant. Vacant.

2707 2708 2709 3710 2711 2712 2713 2714 2715 t, 2716 2717 2718 2719

2720 Knitwear and othei ma' e up articles made partly out ol synthetic man mai.e filament yarn am partly out of spun yarnB comaimrg cotton, silk, wool and man man,e fibres but not containing jute, Where such yarns are useu as Warp 01 Wctt or both or as embelhshmeW/dtcoraiiors.

Rates for yarn contents fibre content and 1 ye content- as specified against £>-S. No. 2503 am./or 2513 aa the case may be, subject to the conditions mentioned therein PJOVK tu that no drawback on account of yarn content be admissible in respect of mae'e up articles of fabrics using yam specified at S.-S. No 25O3(A) (vi) (c).

2721

Rales for yarn content as specified against S. S. No 2513 subject to the conditions mentioned then in.

Knitwear and other mace up articles (excluding fithnets ) manufactured Wholly out of synthetic man made lilamcnt yarn.

2722

Rs. 600/- (Rupee six hundcred only) per toner pluB appropriate rale fixed under S-Sr. No. 1003 on refined c lesel oil or jute batching oil content.

Jute manufactures not elsewhere speci- fied containing not less than 90% by weight of jute (including Bimlipatam Jute or mesta fibre) When exporter! as such or when used for packing other goods.

(1) Provit'ed that When the goods arc exported as such the drawback at the above rate shall apply if the exporter declares on the shipping bill and also pro- duces proof to the satisfaction of the Collector that the gooes are duty paid and that no rebate um'cr rule 12 oithe Ccn. Excise Rules, 1944 has been claimed in respect of such consignment.

(2) Provided also that When the jute goc's are used for packing of other ex- port goods the procedure prescribes under rule 191A and Rule 191B of the Cen. Excise Rules, has not been availed of.

Appropriate rate under Sub-Serial No Coir products containing mie and sisal.

2723

2508(0X1) m so far as sisal fibre content is concerned plus appropriate rate for Jute content, if any as specified under Sub-Serial No. 2622.

Rates per 100 gross

Gas mantles—

2724

(1) 200 CP

Rs. 177- 35 (Rupees one hundjed seventy seven and paise. thirty five 0 nly). Rs. 179-25 (Rupees one hundred seventy (11) 300 CP

nine and paise twenty five only).

Rs. 201-00 (Rupees 1W0 hundred and (111) 400 CP

one only).

Rs. 214-75 (Rupees two hundred four- (iv) 500 CP

teen and Paise seventy five only).

Rs. 225-70 (Rupees two hundred twenty (v) 600 CP

five and paisc seventy only).

Rs. 234-85 (Rupees two hundred thirty (vi) 800 CP

four and paise cighiy five only).

Rs. 234-85 (Rupdea two hundred thirty (vu) 1000 CP

four and paise eighty five only).

Cotton Shoe laces.

2725

Rs. 0-45 (Tame forly five only) per kg.

(1) White Shoe Laces tipped with

cellulose acetate.

Rs 0-65 (Paise sixly five only) per kg.

(li) Coloured shoe laces tipped with

cellulose acetate.

2726 Jute gooiis which ate lined/laminated/ extrusion coated with paper or poly- thene or both—

(1) Jute and polythene content. The appropriate rate fixed under Sub-

Serial No. 2622 in respect of jute eon- tent plus the appropriate rate fixed under Sub-Serial No, 1914 for articles made of polyethylene in respect of polyethylene content if any.

(li) Papei content.

Appropriate late fixed under Serial No.

24-

2727 Cotton Waterproof tarpaulins filled with brass or alurmnimurn eyelet B :—

4% (four percent only) of the F. O. B. (1) where the export FOB value of the tarpaulins cioee not exceed value.

Rt,. 4-20 petsq. metre.

(11) Where the export F. O. B. value 7'5% (Seven point five percent only)

) ofthcF.O.B. value.

of ihe tarpaulins exceed Rs. 4-2C per sq. metre.

Pro\iued that the manufacturer/exporter has not availed ol ihe ' procedure prescribed under rule 191A 191B of the Central Excise Rules, 1944 in rcsptc t of the manufacture of cotton Waterproof taipaulins.

RE. 2- 30 (Rupees two and paiBe thirty 2728 Rayon tapes 01 RHyon banus of all sizes

only) per kg.

made from rayon filament yarn.

2729 Impregnated incandescent chemicalised gas mantle hoses exported in running lengthts—

Rs. 3-15 (Rupees three and paise fifteen

only) per kg.

ft) Gas mantle Hoses With ramie or button thread provided Weight of ramie or button thread does not exceed 2% by ' weight of gas mantle hoses or Gas mantle hoses Without ramie or button thi tad-

Rs. 0-96 (Ninety six paise only) per kg.

(a) Asbestos yarn for the gas mantle

hoses.

2730 All types of rea>

(ni) hosiery—

(1) where proof of payment of duty on fabrics used in the manu- facture of garmen¹ s is produced.

i*5% (one point five percent only 01 the export F. 0. B. value plus 103 •5% (One hundred three point five percent only) of the drawback rates fixed in respect of the fabrics falling" under Sub.Serial Nos. 2602, 2603, 2606,2620 and 2626 as the case may be on the fabric content of the gar- ments, Plus

103-5% (One hundred three point five percent only) of the actual central excise duty paid on the fabric contcm of the garments.

(ii) Others

3'5"o (Tnrce point fivcpercent only) of the cxpoit F. O. B., value plus i03*5%(Onc hundred three point five percent only) of the drawback rates fixed in respect of fabrics falling under sub-serial Nos. 2602, 2603, 2606, 2620, and 2626 as the case may be on the fabric content of garments. •

Provided that Where the exporter has availed of the procedure under rule 191A or 191B of the Central Excise Rules 1944 the above rateB of drawback Shall not apply.

Explanation.—

(r) In order to extablsish payment of central excise duty on fabrics cleared under a parti- cular Gate Pass(GP)which have been usej in the manufacture of garments and correlate the same with the export goodi for claiming c'jawback under (i) above, the exporters/manuiacturer shall file statement I and II in the profprma below, With the Assiitant Collector of Customs of the port of export, as Will as With the Director (Drawback), Ministry of Finance (Department of revenue and Insurance), New Delhi. Any modification in the said staHment shall be mstimatcd by the manufacturer/ exporter to the Assistant Collector of Customs of port of export and the Director Drawback) Well before the shipment takes place.

(2) In those cases, where the manufacturers/exporters are unable to file statement I and II referred to above the claims shall be settled at the rates indicated against (ii) above. (3) The expression 'fabric content' appearing at (1) and (ii) above refers only to the main/ outer fabric contained in the garments and '"'oes not include the febric uulise in interlining collars, culfs, pockets etc. and othci tmbdhshment.

Statement I

Statement T showing the receipt of duty paid fabric for manufacture of the goods exported dated and Shipping under Contract No Bill No

dated

Serial Description of fabrics (men- Name and Gate Pass Linear Width No. tion scort No.) address of No. & Date Mcteres

the Mill

supplying the fabric.

(1) O) (3) (4) (5) (6)

luunirs

Composition

tion of

Construe

Sq. Metre*

Rate of duty

Pick No. of So. metres per k;.

'Total amount of durv

Warp Count

of Fibre in warp and weft. Warp/Weft

Weft Reeds count

flOl

(7)

(8)

Remarks.

Whether fabrics are bleached , Description of garments manufactured from this fabric (Give S. No. or state-

dved, printed.

ment II).

(14)

(15)

(*3)

NOTE.—The particulars in the above statement should pertain only to the main fabric used in export garments and only in respect of those receipts which are actually uttd in the export goo id covered by the Shipping Bill mentioned above. The particulars in respect of fabrics used for poefcet, lining etc. need not be shown.

Statement II

Remarks Description of ready-

made garments.

Serial] No.

Code No. of garments mentioned in Col. 2.

SI, No. of statement I showing the fabric from which garments are made

(4)

(3)

r?)

(5)

CO

Rate of diawback Sub-Serial Description No. of goods

fial No Sch. II tended he Rul

in: ap] tot

es

¹

2 3

4

28(

2R03

2804 2805

29 2901

2902

2903 Canvas footwear—

(a) Gents.

Rs. 359'75 (Rupees three huhdrfcd fifly nine and paise seventy five only) per one thousand pairs.

(b) Ladies

Rs. 301-74 (Rupees thiee hundred one and paisc sevenly four only) pet one thousand pairs*

(c) Children

Rs. I 8 I - 47 (Rupees one hundred eighty one and paise fourty seven only) per one thousand paiis.

Vmbrellas and umbrellas fittings :

3°

Umbrellas and umbrellas fittings not

3001

elsewhere specified-

Brand rate to be fixed on an application from individual manufacturer/ex- porter.

3002 Umbrellas and Umbrella r an s : A—Ribs :

(i) Fluted ribs . . ..

Rs. 625-60 (RupecB six hundred twenty five and paise sixty only) per metric tonne.

(ii) Other types of ribs "'.". solid

ribs and flexus ribs.

Re. 317-60 (Rupees three hundred seventeen and paise sixiy only) per metric tonne.

B. Umbrella hansels and sticks :

(i) Made of CRCA Steel sheets/ Drawback at the rate admissible under

Sub-Serial No. 3640(0. stripB.

(ii) Others. .

Drawback at the aporopriate rate if, any according to the material of which the handles or the slicks are made.

C. Umbrella frames-assembled or un-

assembled.

Drawback at the appropriate rate as specified at (A) above plus the O*aW- back at the appropriate rate as speci- fied at (B) above.

D. Umbrellas complete-assembled or

unassembled.

(i) Drawback at the appropriate rate as specified at (6) above plus the drawback as specified at (ii) beloW in respect of cotton fabric content of the un umbrellas.

iii) Type of Rate of drawback

Umbrella per ten dozens.

15* x 8 Rs. 6-97 (Rupees six and paisc ninety

seven only ).

17" x 8 Rs. 9-°S (Rupees nine

and paise five only). 19' x 8 Rs. 10-09 ( Rupees ten and paise nine only). 20* x 8 Rs. 10*61 (Rupees ten and paisc sixty one only).

20" x 10 Rs. 11 -70 (Rupees eleven and paise seventy only).

2i*x 8 Rs. ro-66 (Rupees ten and paise sixty six only).

31* x 10 Rs. 11-96 (Rupees eleven and paise ninety six only).

33" x & Rs. 11-96 (Rupees eleven and paisc ninety six only).

33' X 10 Rs. 13-00 (Rupees

thirteen only).

$4" x 8 Rs. I 2- 85 (Rupee-

twelve and paisc eighiy five only).

25' x 8 Rs. 13.31 -(Rupees thirteen and paisc thirty one only).

as* x 10 Rs. 14-35 (Rupees Fourteen and paiBe thirty five only).

35* x 13 Rs. 15-08 (Rupees fifteen and paise eight only).

25"x 16 Rs. 15-91 (Rupees fifteen and paise ninety one only).

27* x 8 Rs. 15-60 (Rupees fifteen and paise sixty only).

27" x 10 Rs. 16-22 (Rupees sixteen and paise twenty two only).

27"x 12 Rs. 17.16 (Rupees a seventeen and p"i"c sixteen only).

27"x 16 Ri. 18-72 (Rupees eighteen and paise icvcnty two only).

Thr above rntei are exclusive of drawback on packing materials which may be (.liirred xcpaiatclj at the prescribed rotes.

Human Hair and products thereof:

31

3101 Human hair and products thereof not

elsewhere specified.

Branrjate to be fixed on an application from individual manufacturer/ex- porter.

Product! made of Albenm Cement or both '.

33

Prolucrs ma^e of asbestos cerrrnt or

3231

both not eliewhere specifier¹.

Brand rate to be fixed on an application from individual manvfacturer ex- potter.

3202 Asbestos cement proiucts.

Rs. 852/- (Rupees eight hundered fifty two only) per tonne of asbestos content and Rs. 41-50 ( Rupees- forty one and paise fifty only) per tonn of cement content.

Ceramic producu, refractories potteries:

33

330: Ceramic products, refractories potteries not elsewhere specified.

Brand rate to be fixed on an application from the individual manufacturer/ exporter.

G/ast ani Glassware including Glass

34

mirrors and vazcum flasks :

Glass and Glassware itd'iii'aj gliss

3401

Urau.i rate to be fined on an application from the iniivii'nl manufacturer/ mirrors and vaccum flalks not else- where specified.

exporter.

Glass and Glassware :

3402

(a) Sheet GlassandPlate glass. Rs. 20-45 (Rupees twenty and paise

forty five only) per tonne.

(b) Laboratory Glassware.

Rs. 8 4 9s (Rupees eighty four and

paise ninety five only) per tonne.

Rs. 25-90 (Rupees twenty five and fcj Glass shells for electric lighting bulbs and fluorescent lighting tubes :. paise ninety only) per tonne.

Rs. 25-90 ( Rupees twenty five and

paise ninety only) per tonne.

(d) Glass shells, Glass g l o b" and glass chimneys for lamps and lanterns other than those specified at (c) above.

(e) Glass bottles :

(i) when exported us such.

Rs. 25'9O (Rupees twenty five and

paise ninety only) per tonne.

(ii) when med for packing other

export goods.

Rs.- 140- 60 (Rupees one hundred forty a ai piise sixty only) p jr tonne .

(0 Glass vials/phials/ampoulcs when used for packing other export goods.

(i) of 5 cc/5 ml size and above J

b u t b e l o w y s c c / ys ml.

^.s. 7'.35 (Rupees seven and paise thirty five only) per one thousand pieces.

(ii) ofy5cc/7'5 ml aai n'mvc 1

but below 1 oca'1 oral.

<). 8-45 ( Rupees eight and paise firty five only) per one thousand pieces.

Ri. io-60 (Rupees ten and paise sixty (iii) of iocc/iomlandab JVC'^ur

only) per one thousand pieces.

below i5L-c/i5ml.

(ivj of I5cc/l5ml & above but Rs. i i¹ 35 (Rupees eleven and paise thirty five only) per one thousand below 2occ/20ml.

piece.

Cv) of 20CC/20 ml. size. . . 1

i s. ia-20 (Rupees twelve and paise twenty only) per one thousand piece. s. 20'45 (Ruees twenty and paise (g) All other glass and glus-.vare R including wired and fi;.ir.'l •jlait. forty five only) per tonne.

Vacant.

34°3

"% (Nine per cent only) of the export Vaccum Flasks, all types. . . .5

3404

f.o.b. value.

[ • 2% (one point two percent onlyj

. :

3405

of the exportf.o.b, value,

Refills for vaccum flasks, all types.

i Cultured Pearls :

Finishm

35

Finished cultured pearls that is to say, Rs. i'39 (Rupees one and paise thirty 3501

cultured pearls which have been nine only) per gram, of Biwaco pearel produced by drilling, bleaching, content and Rs, o- 82 (Eighty two polishing or otherwise processing paise only) per gram of the content of raw cultured pearls or biwaco pearls. cultured pearls other than Biwaco.

Provided that at the time of exportation of the finished cultured pearla the exporter produces evidence to the satisfaction ol the collector of Customs and also produces a certificate from the manufacturer that a quantity ol" 105 grammes cultured pearl&of Biwaeo or other than Biwaco qualitity, as the CASC may be

lias been imported by the rmaufacturer or e.tp irtcr a il used for the manufacture of every 100 grammes of the product exported, within a period of 12 months immediately preceding the date of such exportation and that ihe quantity of imparted cultured pearl, of Ulwaco or other than Bhv.ico type has not been—

(i i similarly correlated to and accounted for against any other previous cxportn* tion of finished cultured pearls, or

1 in previout.lv ro-exp.irtcd aa such or in any other form with or without claim for drawback.

IT(M and Steel except iiifots and otter

primary Forms (including Blanks for Tubes ">>d Pipes) of [ron and Steel.

jftQ[ Iron and steel except ingots and orher Brand rate to be fixed on an application from the individual manufnetnrer exporter.

primary forms (including blanks for tubes and pipes) of iron and steel not elsewhere specified.

3&G2

Printed tinned plates/tinned sheets. II' <• 795.50 (Rupees rMsven hundfed ninety-

live' and pai"e fifty only) per tonne.

Provided, Uut the rate of duty of central excise on linned platen/tinned sheet* used in the manufacture of printed tinned plates/ tinned sheets is not claimed, by the exporter separately under the Central Excise Rules, 1944 and export goods are made of duty paid tinned plates or tinned sheets.

l

Rs. 393*75 fRupcei tlixec hundred ninety three and paise seventy five only) per tonne.

3">O| Box m a p p i n g, Med hoops.

Rs. 393-75 ^Rupecr> three hundred ninety three and pasise seventy five only per lonne.

NocE.—The rates ui C. Nos. 3603 and. 3604 will apply provided if only use for packing; export products.

3605 Expanded metal (other than cast).

(i) Unjpilvanu>e4.

Ks. 413-40 (Rupeei lour hundered thirteen and pais* forty only) per tonne.

Rn. 570 -oo (Rupees five hundered (it) Galva'Uitd.

anil seventy only) per ronne.

Fabricated siccl structural^ other than

3*iofi

tubular steel stuructmrals not elsewhere specified.

(\) Ungalvanised.

R1. 303-15 (Rupees three hundred three and patse fifteen only) per tonne.. Rs. 397-00 (Rupees three hundered (ii) Galvanised.

ninety &even only) per tonne.

Sieel are welding dectrod.s.1

3607

Rs. 303-15 (Rupees three hundcred three and palsc fifteen only) per tonne.

3 MS Steel pipes and tubes all sorts includ- ing electric conduit pipes, tubular -,tcel furniture tubular poles, steel struc- turals, tubulerand other products made entirely of steels pipes and tubcsii not eluewherc bpecified, fncluding furniture tubes and gas mhos and fittings thereof—

i'a) S'"a'-nleis pip^s and tubes —

Rj. 3°3- IJ (Rupees three hundred (ii I" igalvaiiisel.

three and paisc fifteen only) per tonne .

Rs. 467^45 (Rupees four hundred (ii) Galvanised • • •

sixty seven and paisc forty five only) per tonne.

(b) Pipes and tubes with wall thick-

Rs. 321-50 (Rupees three hundred twenty ness more than 5 mm, other than seamless and other than those mad< of skelp— (i) Ungalvanised •

one and paise fifty only) per tonne.

Rs. 438-00 (Rupees four hundred (ii) Galvanised

thirty eight only) per tonne.

(c) (i) Pipes and tubes made of skelp— (a) Ungalvanised . •

Rs. 511-85 (Rupees five hundred eleven and paise eighty five only) per tonne.

(b) Galvanised.

Rs. 661-50 Rupees six hundred sixty one and paise fifty only) per tonne.

(ii) Pipes and tubes made of C.R,

Sheets/Strips— (a) Ungalvanised

Rs. 597" 15 (Rupees five hundred

ninety seven and paise fifteen only) per tonne.

(b) Galvanised

RE. 740-90 (Rupees seven hundred forty and paise ninety only) per tonne.

Provided that the drawback at the rates at Sub-items (c) above shall apply if at the- time of exportation, the exporter produces evidence to the satisfaction of the Assistant Collector of Customs that the goods have been manufactured out of skelp, or C.R. Sheets or C.R. Stripes, as the case may be, and appropriate duty at the rate applicable to skelp /C.R. Sheets/Shecrs/C.R. Strips as the case may be under item 26AA of the first Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) has been, paid; on such akclp C.R. Sheets/C.R. Strips.

(d) Pipes and tubes other than seamless pipes and tubes with wall thickness less than 5 mm other than these and (c) above—

(i) Ungalvanised

Rs. 413-40 (Rupees four hundred thirteen and paise forty only) per tonne.

(ii) Galvanised

• Rs. 570 • 00 (Rupees five hundred seventy

only) per tonne.

(c) Fitting for steel pipes and

tube*.— (1) made of steel

(other than east)—

(i) of less than 5 mm wall thick-

ness

(a) Ungalvanised

. Rs. 413-40 (Rupees for hundred thirteen and paise forty only) per tonne.

(b) Galvanised

. Rs. 570-00 (Rupees five hundred

seventy only) per tonne.

(ii) of wall thickness 5 mm or more

(a) Ungalvanised

Rs. 321-50 (Rupees three hundred twenty one and paide fifty only) per tonne.

(b) Galvanised .

Rs. 438-00 (Rupees four hundred thirty

eight only) per tonne.

(2) Malleable iron pipe fittings—

(i) Ungalvanised

Rs. 50'CO (Rupees fifty only) per tonne. Rs. 232-00 (Rupees two hundred and (ii) Galvanised

thirty two only) per tonne.

Provided that the rebate of the Central Excise duty paid on the steel sections used in the manufacture of pipes and tubes etc. has not been availed of under Central Excise Rules or the export iB not being made under bond.

3609 (a) Rails and sleeper bars

Brand rate to be fixed on an applica- tion from the individual manufac- turer/exporter.

(b) Railway track materials N.O.S. made of steel (other than caste)—

(i) Ungalvanised

Rs'. 311¹85 (Rupees three hundred eleven and paisc eighty five only) per tonne.

(ii) Galvanised

Rs. 475'50 (Rupees four hundred seventy five and paisc fifty only) per tonne.

Spring steel bars . . . . "

3610

Rs. 288-75 (Rupees two hundred eighty eight and paise seventy five only) per tonne.

Steel bars and rods Nos. (round

3611

Do.

square and Hats).)

3612

Rs. 175'00 (Rupees one hundred and

seventy five only) per tonne.

Steel castings, both unmachined and machined including cast steel components of engineering goods. Steel structural light and heavy

36x3

non-fabricated

(i) Ungalvanised ,

Rs. 288 -75 (Rupees two hundred eighty eight and p"i"e seventy five only) per tonne.

(ii) Galvanised . . .. Rs. 383-20 (Rupees three hundred eighty three and paise twenty only) per tonne.

Bright steel bars and shafts made from

3614

mild sieel.

Rs. 311 '85 (Rupees three hundred eleven and pulse eighty five only) per tonne,

Provided rhat he rebate ol Ceniral Exci;t duty paid on the steel sections used in the manufacture of products at Sub-serial Nos, 3610 to 3614 has not been availed of under Central Excise Rules or the export is not being made under bond.

1615 Steel flexible tubing—

(1) Ungalvanised

Rs. 614-25 (Rupees six hundred fourteen and paisc twenty five only) per tonne.

(ii) Galvanised . . ..

Rs, 756-75 (Rupees seven hundred fifty six and paiae seventy five only

per tonne.

3616 Articles made of iron all sorts inclu-

ding iron castings, both machined or unmachined and cast iron components of engineering goods, and also including iron pipes and tubes all sorts and fittings or nuch pipes and tubes made of iron.

Rs. 50' 00 (Rupees fifty only) per tonne. Rs. 232-00 (Rupees two hundred (i) Ungalvaniaed ( i i) G a l v a n i s ed . . ..

thirty two only) per tonne.

Steil wire products, namely wire gauge, mesh netting, chain link fen- cing atccl stranded wires, panel pins, steel wire and plate nails all sorts, steel barbed wire and wire brushes.

(i) Ungalvanieed

Rs. 303 15 (^Rupees three hundred three and paise fifteen only) per tonne.

(ii) Galvanised . . ..

Rs. 467-45 (Rupees lour hundred sixty seven and paisc forty five only) per tonne.

Rs. 842-40 (Rupees eight hundred forty two and paise forty onty) per tonne.

t

Tin plate products, including tin plate containers (empty assembled, or unassembled), tin plate com- ponents of containers. Tin plJte wash- ers or mathematical instrument!., boxen, made of tin p k t e, advertisemen tablets, trays, match box covers, screw caps and necka, stove cleaning needles and desk pad made of tin plate.

Hurricane Lanterns excluding

36T9

glass globes/shells 1.

Rs. 796 25 (Rupees seven hundred ninety six and paise twenty five only) per tonne.

Belt fasteners made of steel other than

3620

cast.

Rs. 425-25 (Rupees four hundred twenty five and raise twenty five only) per tonne,

3621 Bnlis, nuts and rivets and gate hooks and eyes., steel screws find machine screws and rivets—

(ai Ungalvanised

Rb. 311-8? (Rupees three hundred deven and paise eighty five only) per tonne-

(ii¹ Gulvuniscd

Rs. 475-50 (Rupees lour hundred seventy five and paise fiftv only) per tonnr.

3622 Builders hardware made of steel not eldowhcre speciricd including hinges, hasps, staples, tower bolts and pad- locks.—

(,ai made of shcets/ttrips less than

5 mm (thick)

R5. 413-40 i.Rupees four hundred thirteen and paise fortv only) per tonne.

(bi Others

Rs. 303-15 (Rupees, three hundred three and poise fifteen only) per tonne.

Collapsible gates made of fctecl

.1623

Rb. 31 J S5 (Rupees three hundred eleven und pnise eighty five only) per tonne.

Kruunchvare

3624

Rs. 614-25 (Rupees six hundred four- teen and pHke twenty five enly) per tonne,

Galvanised steel buckets

Rt. 581-00 '.Rupees, five hundred 3625

eighty one only) per' tonne.

3626 Galvanised si eel bath tubs Galvanised steel water bottles

Do. Do.

3627

Miscellaneous hardware, made of"

3628

Rs. 303-15 (Rupees three hundred three steel other than cast.

and patee fifteen only) p" tonne.

Mild steel wnsheis—

3629

[i) Ungalvaniscd

RK. 425-^5 (Rupees four handled twenty five and paisc twenty five only) per tonne.

UiJ Galvanised

Rs. 581-00 (Rupees live hundred eighty

one only) per tonne.

3630 Rolling shutters

Rs. 425-25 (Rupees four hundred twenty five and paise twenty five only),

per tonne.

Assembled or unassembled steel drums, galvanised or black when empty—

(i) Ungalvaniscd

Rj. 425-25 (Rupees lour hundred twenty five and paisc twenty five only) per tonne.

(ii/ Galvanised

Rs. 581'00 (Rupees five hundred eighty

one only) per tonne.

Steel ghamelus/eirdes lor ghamelas,

3r>32

and pans.

Rs. 6r4-25 (Rupees six hundred four teen and puisc twenty five only) per tonne.

I'rovir'.cd t h ai uu rebate of C e n t r al iixL-ise r.uty paid on uxpurr nf circles h as been availed of u n d er t he C e n t r al Excis< Ri.les aiu'. t he export is not being m a de un Vr b o n d.

Rs. 311.85 fRupeet* three hundred Steel ruck multiprtmg

3633

eleven and paise eighty five only) per tonne.

Rs. 311-K5 (Rupees three hundred Steel rat trap-, and steel rurts "I' ral

3<>34

traps.

eleven and paise eigh-y five ony) per tonne.

Steel Sdfiis, co(i>rs an '. cash box s- Rs. 425-25 (Rupees 1'mi- hundred .•"•35

twenty five and paise 1 wenty five only) per lunnii.

3^36 :

S'et'l curiks assemble', nr iitiussem ik-.'. Rs. 321-50 (Rupees ihrcc hundred twvnty one and p?iv fifty only) per tonne.

S t e el t r u n ks . . ..

3637 :

Rs. 425-25 (Rupees four hundred twenty five and poise twenty five only) per tonne.

T i p p i ng w a g o ns

3638 •

Rs- 330-75 (Rupeis 'hree hundred thirly and paise seventy 1i\'e only) per tonne.

W a t e r i ng c a ns

J

3639 ¹

its. 425 "25 (Rdpees four hundred twenty five and paist' twenty five only") per rnnnc.

i t c ul p r o i i u c fs n it o t h c i W ' i Kf s p c u i t i ^ ,!

3640 .'

but excluding pio/'ic's Tailing i m ^r irem Nog. 26 a\d ?ftAA of the First Schedule ro the C-n'ral Excises rind Salt Ait, 1944—

("a) MaiTe of stoH i".gots-

fi) U'lgaivamsed

Rs. 183-75 (Rupees one hundred ciph'y thrue and puidc seventy five only) per tonne.

'ii) Galvanise^.

Rs. 283-40 ''Rupees two hundred eighty two and paise foiirty only per tonne.

(b) made Jfrom fscmi-finished steel including bloom bilcts, slabs sheet bars, and tin bars and hoc bam.

(i) Ungalvanised.

Rs. 303-15 (Ruptcs three hundred three and paise fifteen only ) per tonne.

Rs. 397-00 (Rupees three hundred (ii) Galvanised.

ninety seven only) per tonne.

Rs. 303-15 (Rupees three hundred three (c) Made from coils, wires joists, girders, angles other than slotted angles, channels, other than slot- ted channels, tees, beams, zeds, through piling and flats exceed- ing 10 mm in thickness— (i) Ungalvaniscd.

. (ii) Galvanised,

and paise fifteen only) per tonne. Rs. 397-00 (Rupees three hundred

ninety seven only ) per tonne.

(d) Made from bars and rods— .

(i) Ungalvanised,.

Rs. 303-15 (Rupees three hundred three and paise fifteen only) pcr^ tonne

Rs. 397-00 (Rupees 1hree hundred (ii) Galvanised,.

ninety seven only) per tonne.

(c) Maile from flats exceeding 5 mm but not exceeding 10 mnr m thickness or plates.

Rs. 321-50 fRupeen three hundred (i) Ungalvanised.

twenty one and paise fifty only) tonne.

(ii) Galvanised.

Rs. 414-70 (Rupees four hundred fourteen and paise seventy only ) per tonne.

(f) Made from cold rolled, sheets

and cold rolled, strips. (i) Ungalvanisetf.

R". 597'i5 (Rupees five hundred

ninety seven and puisc fifteen only) per tonne.

fii) Galvanised. . • • Rs. 679-30 (Rupees six hundred seveniy nine and paise thiny only) per tonne.

(g) Vacant. (h) Made from hot rolled sheets and strips flatcs not exceeding 5 mm in thickness and hoops-—

(i) Ungalvmised.

Rs. 413-40 (Rupees four hundred thir- teen and paise forty only) per tonne, . Rs. 502*90 (Rupees five hundred two (ii) Galvanised.

and paise ninety only) per tonne.

(i) Made from skelp—

Rs. 511-90 (Rupees five hundred eleven (i) Ungalvanised.

and paise ninety only), per tonne.

. Rs. 597-40 (Rupees five hundred (ii) Galvanised.

ninety seven and paine foriy only) per tonne.

3641 Ball/Tapered Roller bearing . . Rs. 475-00 (Rupees four hundred seventy five only) per tonne.

Nonjetrouf metah and nietal alloyi

Non ferrous metals and rndal alloys

3701

not elsewhere specified.

Brand raie to be fixed on an application from the individual manufacturer/ exporter.

&inc products not elsewhere specified. RR. 2-65 (Rupees tWo and paise sixty 3702

five only ) per kg.

Provided lhat no rebate is claimed under Central Excise Rules, 1944 or the export has not been mule unt'er bound unrcr the provisions oi-lhe Central Excise Rules, 1944.

3703 Aluminium Alloy Ingots and castings. At the rate applicable under Sub-Serial No. 3803(iil) in respect of aluminium content.

Provided that no rebate under rule 12 or benefit under rule 13 of the Central Excise Rules, 1944 has been availed of by the manufacturer/exporter.

Vacant.

3704

Vacant.

3705

Articles made of mazak.

3706

Re. 2-60 (Rupees two and p"ise sixty

only) per kg.

Brass semis, circler, sheets and ex- At the rate applicable under Sub-Serial 3707

trusions.

No. 38oi(b)t

Provided that rule 56A or rule 191A or 191B of the Central Excise Rules, 1944 has not been availed of in respect of the goods or articles.

3708 Vacant.

Metal Alloys N. O.S. arid articles ma:l<

3709

thereof, N.O.S.

: Drawback at the rare applicable under sub-serial No. 3Ko8(b) in respect of copper content, if any,

plus

Drawback at the rate applicable under Sub-Serial No. 3702 in respect of zinc content, if any,

plus

Drawback at the rate applicable under Sub-Serial No, 3822 in respect of lead content, if any,

plus

Drawback at Rs. 12-70 ( Rupees twelve and paise seventy only ) per kg. in respect of tin content, if any,

plus

Drawback at the rate applicable under Sub-Serial No. 3616(0 in respect of iron content, if any,

plus Drawback at the rate applicable under Sub-Serial No. 3803 (iii) in respect of aluminium content, if any,

plus

Drawback at Rs. 9- 80 ( Rupees nipe and paise eighty only) per kg. in respect of Nickle content, if any.

Provided, that no rebuts is claimed ur.der any of the Rate Rules of Cenital Excise Rulcsj 1944 and the export is not mnde under bond und,cr the provisions of Central Excise Rules, 1944.

38 Manufacturer} of Metals, not elsewhere, specified.

3801 Brass manufacture including bi uss build-

crs, hardware and artwarc-—

(a) (i) Utensils anil olhcr articles made out of shects/stiiys-

Rs. 4-87 (Kuptt's four and raise eight seven only) per kg.

(ii) Brans arlW'are

Rs. 3-25 (Rupees three and paise twenty

five only ) per kg.

(b) Otheis. . . ..

Rs. 4-00 (Rupees four only) per kg.

Provided that rule 56A or rule T91A <

has not been availed of in respect of ihe gi

M l9iB of the Central Excise Rules, 1944 iods or articles.

3802 Mild steel paper pins and clips. .

(a) Copper coated-

Ks. 500-co (Rupees five hundered only)

per lor.ne.

Rs. 303-15 (Rupees three hundred (b> Other than copper ennur,.

three and paiBe fifteen only) per tonne"

3K03

Rs. 1-64 (Rupee one and paisc sixty four

only) per kg.

(i) Circular and oval shapped ; aluminium articles of thickness hetween 0-56 mm and 1 • 22 mm,

1 RB. 2-32 (Rupees two and paise thirty t two only") per Kg. 5

(ii) Aluminium articles manufactured from sheets, circles and strips no else where specified, i.e. cxcludinf articles mentioned at (i) above.

Rs. 1 - 53 (Rupees one and paisc fiftv

three only) per Kg.

(iii) Aluminium articles other than those specified in item No. 27 of the fiirst Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) and articles mentioned in Item (1) and (ii \ above not otherwise specified.

Articles made of stainless steel :—

SO4(A) Utensils made wholly of sainlcss steel

3!

Rs. 20-40 (Rupees twenty and paisc sheets.

forty only) per Kg.

Rs. 20-40 (Rupees twentv and poise

forty only) per Kg.

(B) Hospital wares made wholly of stainless steel sheets such as kidney tray, bed pans sputum mugs etc.

(C) Copper bottomed utensils mudc of Rs. 18-00 (Rupees eighteen only) stainless steel sheets an copper. per Kg.

(D) Watch straps. I Is. 10-40 (Rupees ten and paise forty

only) per Kg.

(E) Surgical instruments. p Ls. 0 50 (Paise fifty only) per Kg.

(F) Cutlery made of stainless steel P Is. 4-60 (Rupees four and paise sixt sheets but excluding knivce.

only) per Kg.

'G) Cutlery made of stainie"s s,teel [R: 1

B. 0-45 (Pasie forty five only) per Kg, bars/rods plates.

^H) Knives. R s. 0'45 (Paise fory five only) per Kg.

(I) Articles made of stuinleaa sii-cl not

otherwise specified.

(i,i Made of sht-ets—

Rs. 20-40 (Rupees twenty andpashe (a) non-11 lagniitii;

fori) orlyi per Kg.

Us, .}• 10 v Rupees lour and paise ten (b) Magnetic.

jr.lv * y.er Kg.

(ii) Others

KM. 0¹ JO 1 l^asie forty only 1 pel Kg.

Vacant.

3 ^5

Vacant.

3806

Vacant.

3807

3808 Articles made of copper not otheiwise

specified—

7- 75 1 Rupees seven and poise

[ seventy five only) per Kg. (a.) Utensils and other Rs. articles made of sheets srtrips.

(h) Other than 'a) above.

Rs. 6-00 (Rupees six and paise ninety

onlj ) per Kg.

Provided that no rebate is claimed undei C entral Excise Rules, 1944 or the export has not been made under bond under tl it- provisions i>f Central Excise Rules, 1944.

3809 Tin plate containers of 11*34 Kg. cap-

pacity containing cashed Kernels for which carbond ioxide is used for preservation.

ui ti) Rs. 842'40 (Rupees eight hundred fortytwo and paise fony only) per tonne of the net weight of empty containers as reduced by 12-5 gms per each container plus

(ii) Rs. 25 00 (Rupees twen- ty five only), per 1000 containers, plus,

(.in) Rs. Qo • 00 (Rupees ninety

only) per 1000 containers plus

1 b) whole of the duty paid under item 36 of the First Schedule to the Central Excise and Salt Act, 1944.

rrovided that:—

(i) the drawback specified in the sub-clause (ii) of clause (a) will be gran ted if the exemption under this Ministry's notification N0.1/65-CE dated the 30th January, has not been availed of ;

(ii) the drawback at the rate specified in item (b) willbe grunted where ex- porter produces evidence to the satisfaction of the Assistant Collector of Customs, regarding the amount of duty paid on the Metal Con- tainer^ and

Provided further the exporter hus not availed of procedure under Rule 12 or Rule 191 A of the Central Excise Rules, 944 in respect of the said dun-.

38IO Sanitary cans dlnglcy cans (including parts thrcof) when exported in flatteh- led form or otherwise pr when used as containers for the export of

(a) Whole 6f the duty if any paid under item No. 46 of the First Schedule bt the Central Ex- cises and Salt Act, 1944-plus

(1) fish and fish products.

(2) fruits and vegetable products,

and

(3) condensed milk

(b) Rs. 185'bo (Rupees one thou- sand one hundred eighty five only)' per tonne provided that where the exporters has not availed of the procedure under rule 12 or rule 191A of the Central Excise Rules, 1944, the drawback at the rate Bpecificd at items (a) and (b) shall apply in to to ; and where the exporter has availed of procedure under cither of the said rules or where no duty under item No. 46 of the First Schedule to the Cerittal Excises and Salt Act, 1944 has been paid rate of drawback at the rates specified in item (b) above shall apply.

Jerry can

38II

Rs. 425-25 (Rupees four hundred twenty five and paise twenty five only) per tonne.

3812 Steel wire ropes all sorts (including lock- ed civil wire ropes all sorts) with or without fibie core— (a) Unglavaniscd.

Rs. 303 • 00 (Rupees three hundred three only) pr tonne of unlgavanised steel, content plus the drawback admissable in respect of sisal fibre content, and or Manila hemp fibre content, if any under Sub-Serial No. 25o8(c) plus the drawback admissible under jiite, fibre content under sub-Serial No. 2506

(b) Galvanised.

Rs. 467-50 (Rupees four hundred sixty seven and paisc fifty only) per tonne of galvised steel content plus the draw- back admissible in respct of sisal fibre content, if any or manila fibre contem if any under Sub-Serial No. 25o8(c) plus the drawback admissible in respect of jute fiqre content under Sub-Serial No. 2506.

Rs. 8 00'oo (Rupees eight hundred only Steel files, all sizes.

3*13

per tonne.

Vacant. |

33 l4

Rs, 3-25 (Rupes three and paise Elecotropiated nickel silver (EPS

3815

twenty five only) per kg.

ware and articles.

: (Twenty two percent only) of 3316

the F. O. B. value.

Pressure stoves, pressure lamps 23 lanterns and blow lamps made made of brass and metallic compo- nents thereof.

Gun metal valves all sorts and parts (a]

3817

thereof.

) Rate admissible under Sub-Serial No. 3709 in respect of different •contained in Gun Metal plus.

(b) Rate admissible under Sub- serial No. 3616 (i) or 3616 (ii) as the care may in respect

of iron content, plus

Rate admissible under Sub- Serial No. 3621 (i) or 3621 (ii) as the case may be In respect of bolts and nuts.

Self Lockin nuts fitted with Nylon '.

3818

inserts.

Brand rate to be fixed on an application from individual manufacturer exporter

Steel drums when filled wi h asphalt,

J8I9

Brand rate to be fixed on an application from the Individual manufacturer exporter.

3820 Safety Razoi Blades:—

Rs. 7-65 (Rupees seven and paise sixty (i) made from carbonated.

five only) per 1000 blades.

(ii) macfe from stainless steel Rs. 14-45 (Rupees fourteen and paise strips

forty five only) per 1000 blades.

Note:— The above rate of drawback is inclusive of drawback on packing mat- erials viz., wax paper and wrapper for individual bladesj pulp board tucks and cartons ; and Cellophane.

If the above packing materials arc not used, the above rates shall be reduccP by Rs. o-6o (Sixty paisc only) per 100 blades. The darwback wilt however be admissible on the packing materials actually used at tho appropriate 'all industry' rates.

Enamelled Ccpper winding wire :—

3821

Rs. 8- 53 (Rupees eight and paise fifty (i) 23 gauge and thicker.

three only) per Kg.

(ii) Thinner than 23 gauge Rs. 8-43 (Rupees eight and paise forty

three only) per Kg.

and upto 35 gauge.

Rs. 8.32 (Rupees eight and paisc thirt^C (iii) Thinner than 35 gauge and

two only) per kg.

upto 44 gauge.

Rs. 1950-00 (Rupees one thousand nine Articles made of lead not elsewhere

3822

hundred fifty only) per tonne. specified.

Provided that no rebate is claimed under Central Excise Rules, 1944 or dw export has not been made under Bond under the provisions of the central Excise Rules, 1944.

Rs. 1-So (Rupees one and palso eighty (i) Pressure cookers complete

3823

only) per Kg. :

made of aluminium.

(ii) Gaskets for Pressure Cookers (iii) Safety plugs with pintles.

Rs. 0-30 (Thirty paise only) per Kg. Rs. o- 30 (Thirty paise only) per Kg. Drawback at the rate admissible under Sub-Serial No. 1910 in respect of phenol formaldehyde moulding pwoder, plus (iv) Handles of Pressure Cookers made of phenol formaldhydc moulding powder and expor- ted with or without screws.

The drawback admissible in respect of aluminium acrewsj if any, under Sub- Serial No. 3803 (iii) plus

The drawback admissible in respect of steel screws, if any under Sub- Serial No. 3621.

(a) Whole of the duty paid under item 46 of the First Schedule to the Central Excises and Salt Act, 1944 plus

(b) the drawback at the appro- priate rate if any in res- pect of the muerial of which Metal containers all sorts (Other than those made of aluminium) ordinarily -intended for packaging of goods for sale, (including; asks, drums, ars boxes, gas cylinders and pressure containers filled in with export goods (but excluding open topsenitary cans and tin con- tainers of 11- 34 Kg. capacity used for • export of cashew kernels).

the container is made.

Provided that :—

(i) The drawback at the rate specified in item (a) will be granted where the exporter produces evidence to the satisfaction of the Assistant Collector of Customs of having paid duty on the metal containers.

(ii) Where the exporter has not availed of the procedure under rule 12 or rule 191A of the Central Excise RuleSj 1944 the drawback at the rate spec- fied at items (a) and (b) shall apply in toto and where the exporttr has availed of the procedure under l ie said rules the rate of drawback at the rateB specified in item (b) above shall apply.

Sanitary and bath room water fittings—

3825

(A) Chormlum Plated made of ,

Gun Metal.

At the rate applicable in respect of different metals contained in Gun metal under Sub- Serial No 3709.

(B) Chromium plated made of At the rate applicable under Sub- brasB.

li) Slotted angles, panels, panel

3826

Serial No. 3801 (b). Rs. 614-25 (Rupees six hundred four- teen and paise twenty five only) per tonne.

plates, panel dividers and other accessories made out

of steel sheets of thickness 2 mm and less. (ii) Slotted angles, panels, panel Rs. 425-25 (Rupees four hundred twenty five and paise twenty five only) per tonne.

plntes panel dividers and other accessories not otherwise speci- fied made of steel sheets.

3827 Aluminium foil laminated with paper/ polythene or interleaved with paper.

At the appropriate rate applicable under Sub-Serial Nos. 2407 or 2409 or 2410 as the case may be in so far aa paper content if any, is concerned and at the rate applicable under Sub- Serial No. 1914 in respect of poly-

thene content, if any.

3828 Tyre Bead Wire

Rs. 301-00 (Rupees three hundred one

only) per onne.

1 Tools for use in the hand or machine :

39

: Tools used in the hand or machine not

39°i

elsewhere specified.

Brand rate to be fixed on an application from the individual manufacturer/ exporter.

3902 Hand tools made of steel N. 0. S. other

than cast.

Rs. 311-85 (Rupees three hundred eleven and paise eighty five only) per tonne.

Vacant. Gear cutting tools all types. < }% (Nine per cent only) of the F. O.B .

3903 3904

value.

Sawa, segments and Saw blades 9' % (Nine per cent only) of the F. 0. B .

3905

value.

3906 ]

s 9% (Nine per cent only) of the

±\G.B. value.

Diamond cutting tools including drcssen and wheels, all types but excluding reconditioned diamond tools.

3907 Drills of all types including twist drills. 9% Nin per cent only) of the F.O.B.

value.

3908 Tools for lathes snappers and planers 9% .Nine per cent only) of the F.O.B. all types.

value.

9% (Nine percent only ) of the F.O.B 3909 Milling cutters of en<', mills all types.

value.

R e a m e r s. . . ..

9% (Nine percent only) of the F.O.B* 3910

value.

9% (Nine percent only ) of the F.O.B. Threading tapes, threading dies

.3911

and chasers.

value.

9% (Nine percent only) of the F.O.B- 3912

value.

Small and cutting tools not elsewhere specified excluding broaches, dies, jigs ana fixtures.

Rs. 433-oo(Rupees four hundred 3913

thirty three only ) per tonne.

1

(a) Hand tools (other than those made by castings), namely, the following Allen Head Key, all types. Pliers, Spanners, Wrenohcsj

Or

Screws and nut Drivers, all types, sockets, and tatches, all types. Clamp and nail pullers.

Rs. 486-00 (Rupees four hunrlred (b) Hand tools as stated in (a)

c eighty six only) per tonne.

above when nickel plated or chrom plated.

3-6% (Three point six per cent only) 3914

of the F.O.B. value.

(1) Centre lathes, capstan lathes and turret lathes whether exported with or Without accessories.

6% (Six percent only) of the F.O.B- (2) Single spindle automatic lathes

whether exported with or out accesso- value.

ries..

7'5% (Seven point five percent only) (3) Multispindle automatic lathes

of the F.O.B. value.

including pre-selector lathes Whether exported With or Without accessories.

2% (Two percent only) of the F.O.B. (4) Grinders, racial drills and all

value.

other machine tools Whether export- ed With or Without accessories.

'•10 Power Generating Machinerys part

thereof

4001 PoWer Generating machinery, parts,

thereof not elsc-Wherc specified.

Brand! rate to he fixed on an application from the individual manufacturer/ exporter.

4002

1' 5 % (One point five per cent only)

of the F.O.B. Value of export.

(A) Vertical and horizontal diesel engines upto 40 H.P. (other than Marine diesel engines).

(B) Component parts of Diesel Engines all types excepting component parts of Diesel Engines of Vehicular type.

° ' 5% (Point five pcrc ent only) of the (i) Articles or components made of

cast iron.

F.O.B. value of export.

3% (Three perc ent only) of the F.O.B* (ii) Articles or components made of

value of export.

jt"el sections sheets and pipes.

3% (Three per cent only) of the F.O.B.

value of export.

(iil) Others not covered by Sub • Serial Nos. (i) and (ii) above.

4003 E.O.T.- Cranes

Brand rate to be fix:d on an application uom the in. .ivi.'.ual manufacturer/ exporter.

41 Agricultural machinery and implements,

parts thereof:

4101

Agricultural machinery and imple-

mentsj parts thereof not elsewhere specified.

Brand rate to be fixed on an application from the individual manufacturer/ exporter.

4102

Agricultural implements not other- Wise specified made of steal, other than cast.

Rs. 311 -85 (Rupees three hundred eleven and paise eighty five only) p"r tonne.

42 Office machines parts thereof :

4201 Office machines, parts thereof, not Brand rate to be fixed on an application elsewhere specified.

from the individual manufacture- exporter.

43 Metal working Machinery, parts thereof:

4301 Metal Working machinery, parts there- of not elsewhere specified.

Brand rate to be fixed on an application from individual manufacturer/expor- ter.

Textile Machinery, parts thereof :

44

4401 Textile machinery, parts thereof not

elsewhere specified.

Brand rate to be fix--¹ on an application from individual manufacturer/ex- porter.

45 Machinery for other purposes and indus- tries, equipments, appliances, (other than Electrical):

45Di

Brand rate to be fixed on an application frqm the individual manufacturer / exporter.

6% (Six per cent only) of the export 1502

Machinery for other purposes and industries, equipments, appli- ances (other than electrical) not elsewhere specified, parts thereof. Oil Mill Machinery and component,

f.o.b. value.

parts thereof.

Rs. n o ' oo (Rupees one hundred ten (1) Centrifugal and non-centrifugal

4503

only) per tonnes.

pumps.

(2) Centrifugal and non-centriftigal pumps fitted with dieeel engines.

I- 5% (One point five per cent only> of the f.o.b. value plus central excise duty paid on pumps or on diesel engines provided tie same has not been claimed / obtained as rebate or refund under Central Excise Rules- and a certificate is also produced from, the concerned Central Excise autho- rities to that effect.

(3) Centrifugal and non-centrifugal pumps fitted with electric motors.

4 % (Four percent only) of the f.o.b. value plus central excise duty paid on pumps or on electric motor, pro- vided the same has not been claimed/ obtained as rebate or refund under central excise rules and a certificate is. also produced from the concerned central excise authorities to that effect

2- 5% (Two point five per cent only> 4504

of the f.o.b . value.

Sewing Machines, all sorts, with or without hand attachment, base, cover, standj table, arm, bed, includ- ing sewing machines in CKD/SKD condition and parts and accessories thereof.

46

ical power machinery, equipment

distributing electricity, switch-

', parts thereof:

Btectr

for

gem

4601

Brand rate to be fixed on an application from the individual manufacturer/ exporter.

Electrical power machinery, equipment for distributing electricity, switch- gear, parts thereof not elsewhere specified.

Rs. 8* 60 (Rupees eight and paise sixty Copper cables and conductors, all Che

4602

only) per kg. of copper content. sorts.

Provided that no rebate of the counterveiling duty/Central Excise duty paid under item 26A of the Central Excise Tariff has been claimed / obtained under the Central Excise Rules, 1944 or the export is not made under bond in respect of Central Excise duty payable under the aforesaid tariff item.

4603 All aluminium conductors. Rs. 1'74 ( Rupee one and paise seventy four only) per kg. of aluminium content.

Provided that no rebate of central excise duty paid uni:r item 27 of the Central Excise tariff has been claimed or obtained under the Central Excise Rules, 1944 or the export is not made under bonl in resp:ct of c-Ural excise duty payable under the aforesaid tariff item.

Insulated aluminium cables or conductors

4604

(1) Rate admissible under lub-serial No. 4603 in respect of aluminium content.

(2) Rate admissible under sub-sertial No. 1918 (a) in respect of p VC composition content.

(3) Rate admissible under sub-serial No. 1914 in respect of Polythene content.

: Aluminium conductors steel reinforced.

4605

Rate of drawback applicable under sub- serial No. 4603 in respect of alumi- nium content plus rhe rate of draw- back under sub-serial No. 3617(1) or 3617 (ii) as the case may be in respect of sreel core content.

460C

i Paper Insulated Mass Impregnated lead sheathed power cables excluding pilot cables, telephone cables and electrostatic precipitator cables (DC).

32 % (Tairty two p^r cent only) of the (i) with copper conductors. .

export of F . 0. B. value.

27% (Twenty seven per cent onlyj ot" tho (ii) with aluminium conductors.

export of F.O.B. value.

7 P.V.C. Insulated copper cables.

4 60

(i) Rate of drawbaclk admissible under sub-serial No. l9rS yx) for P.V.C. Comp.mnd content.

(ii) Rate of drawback applicable in respect of copper c "intent uuder sub-serial No. 4602.

38 Electric motors, all sorts of the follow

ing ratings only :—

S.i. z?v.<5 (Rupees tweacy six and paiac (i) Upto 1 H.P. "

fifty five only ) per H.P.

Rs. i8'3£ (Rup-^s eighteen and paise (ii) Above 1 H.P. and upto and

thirty live only) p-r H.P. including 3 H.P.

J Rs. 14-85 (,Ripie3 fourteen and paijjc (tii) Above 3 H.P. and upte UK

eighty five only) per H.P. including 5 H.P.

Rs. 13-70 ( Rupees thirteen and paise (iv) Above 5 H.P. amd upto and in-

seventy only) per H.P.

cluding 25 H.P.

Rs. Ti-55 (Rupees eleven ani paisc- (v) Above 25 H.P. and upto and in-

flftyfive only ) per H.P.

cluding 100 H.P.

4-6% (Four point six percent only) of 4609

the P.O.B. value.

Direct-on-line starters for Electric Motors upto 30 H.P. and Star Delta Starters for Electric Motor upto 50 H.P.

46IO

(i) Rate of drawback applicable in respect of copper content under Sub-Serial No. 4602 plm.

All ypesof cables and conductors in- sulated or other-wise not elsewhere specified.

(ii) Rate of drawback applicable in. respect of Aluminium content under Sub-Serial No. 4603, plus.

(iii) Rate of drawback applicable in respect of tin content under Sub- Senal No. 3709, plus.

(iv) Rate of drawback applicable for lead content under Sub-Serial No- 3822, plus

(v) Rate of drawback applicable for

Zinc content under Sub-Serial No

3702, plus

(vi) Rs. 393-75 (Rupees three hund-

red ninety three and paise seventy

five only J per tonne of steel tape,

content, if any, plus.

(vii)Rate of drawback applicable for

P.V.C. compound content under

Sub-Serial No. I9i8(a), plus.

(viii)Rate of drawback applicable

in respect of polythene content

under Sub-Serial No. 1914.

plus.

(ix) Rate of drawback applicable in:

respect of jute content under Sub-

Sonal No. 2722, plus.

(x) Rate of drawback applicable in respect of Polyamidc content under Sub-Serial No. 1911, plus- (xi) Rate of drawback applicable under Sub-Serial No. 3617 (i) or 3617(1). as the case may be, m respect of steel core and wire content, plus.

(xii) Rs. 5 • 00 (Rupees five only) per kg. of the insulation paper contenL if any, plus.

(xlii) Rs. 2- 35 (Rupees two and paise*

thirty five only) per kg. of the im- pregnating compound, if any. (xiv) Rate of drawback applicable in res- pect of synthetic man-m"de fila- ment yarn content under Sub- Serial No, 2513,

Plastic Electrical Accessories—

4 6 ll

(a) Plastic content.

The rate applicable under Sub-

Serial No. 1906 to 1922.

(b) Brass content.

The rate applicable under Sub-

Serial No. 3801 (ii).

4612 (1) Power and distribution transformers other than potential and current transformers, of the following voltage and ratings when exported with first filling of transformer oil—

(a) Below 22JCF—

(i) Upto 50 KVA

(iil Above 50 KVA and Upto 100 KVA

(iii) Above 100 KVA and upto 300 KVA.

Rs. 22- 20 (Rupees twenty two and paiso twenty only) per KVA.

Rs. 18-70 (Rupees eighteen and paisc seventy only) per KVA.

Rs. 14-86 (Rupees fourteen and paisc eighty six only) per KVA.

(iv) Above 3C0 KVA and upto 750 KVA.

Rs. I I -14 (Rupees eleven and palse fourteen only) per KVA.

(v) Above 750 KVA and below

1000 KVA.

(vi) 1000 KVA and above and Upto 1600 KVA.

(b) 22 KV to 33 KV—

(i) upto 300 KVA.

Rs. o- 28 (Rupees nine and paiso twenty- eight only) per KVA.

Rs. 9-76 (Rupees nine and paise seventy six only) per KVA.

Rs. 16-34 (Rupcw sixteen and paiso thirty four only) per KVA.

(ii) Above 3co KVA and upto 750 KVA.

(iii) A l iv 7'c KVA'sr.d below ioco KVA.

(iv) IOOO KVA and above & upto 1600 KVA.

Rs. 12-19 (Rupees twelve and paisc nineteen only) per KVA.

Rs. io-68 (Rupees ten and paise sixty eight only) per KVA.

Rs. I I * 2I (Rupees Eleven and paiso twenty one oitfy) per KVA.

(2) Power and Distribution tronsfoimers other than potential and current trans- formers of the following voltage and ratings when exported without first filling of transformer oil.

(a) Below 22 KV—

(i) Upto 50 KVA

(ii) Above 50 KVA and upto 100 KVA.

(iii) Above 100 KVA and upto 300 KVA.

Rs. 22-01 (Rupees twenty two and paisa one only) per KVA.

Rs. 18-57 (Rupees eighteen and paise fifty seven only) per KVA.

Rs. 14-77 (Rupees fourteen and paiso seventy seven only) per KVA.

|(iv) Abcvc 3C0IKVA and upto 750 KVA.

(v) Above 750 KVA and below 1000 KVA.

(vi) ioco KVA and above and upto 1600 KVA.

(b) 22 KV to 33 KV—

(i) Upto 300 KVA

Rs. II-08 (Rupees eleven and palsa eight only) per KVA.

Rs. 9- 21 (Rupees nine and paiae twonty one only) per KVA.

Rs. 9-69 (Rupees nine and paise. sixty nine only) per KVA.

Rs. 16-21 (Rupees sixteen and paise twenty one only) per KVA.

(ii) Abtve 3c c KVA tnd upto 750

(iii) Above 750 KVA and below 1000 KVA.

Rs. 12-09 (Rupees twelve and paise nine only) per KVA.

Rs. 10-62 (Rupees ten and paise sixty two only) per KVA.

Rs. 11-15 (Rupees eleven and pais (iv) 1000 KVA and above and upto

fifteen only) per KVA.

1600 KVA.

Electric fans—

4613

(1) Ceiling fans (complete),

Rs. 26-50 ("Rupees twenty six and paise (a) 56" and 60* Sweep.

fifty only) per fan.

Rs. 22.00 (Rupees twenty two only) per (b) 48' sweep.

fan.

Rs. 18-25 (Rupees eighteen aud paise (c) 36* and 42" Sweep.

twenty five only) per fan.

7-5% (Seven point five percent only) of (ii) Table fans (complete).

the export F.O.B. value.

Rs. 2-16 (Rupees two and paise sixteen Fan regulators of all types.

4614

only) per unit.

Down rods for electric ceiling fans.

4615

Rs. o- 55 (Fifty five paise only) per unit having net weight of 1. 6 kgs.

Blades for electric ceiling fans.

4616

Rs. 3-12 (Rupees three and paise twelve only) per set of 3 blades having net weight of 1. 6 kgs.

NOTE.—(I). Theratesof drawback in respect of Sub-Serial No. 4615 and 4616 are inclusive

of packing materials. -

(2) The rates of drawback on'Down rod for electric ceiling fans'or 'Blades for electric ceiling fans' having weight other than the weight specified against Sub-Serial No. 4615 and 4616 will be proportionately higher or lower than the rates indicated against the respective Sub-serial numbers according to the weight ascertained.

ecommunkalton equipment and apparatus, parts thereof :

47 Td

47C

1 Brand rate to be fixed on an application e from the individual manufacturer/ex- n Telecommunication equipment anc apparatus parts thereof not clscwhei specified.

porter.

32 Electronic valve/tube/transistor/diodi

47'

for radios/wireless receiving sets.

t$ Brand rate to be fixed on an appliction- from the individual manufacturer/ ex- porter.

11% (Eleven percent only) of the export 03 (i) Transistor radio.

47

F.O.B. value.

13% :Fiftecn percent only) of the export (ii) Radio with valves.

F.O.B. value.

rc>4 Vacant.

4:

omtstic Metrical Equipment Electri-

48 D

cal apparatus for Medical purposts?

radiological apparatus other electric

machinery and apparatus, parts thereof

4

rtri- Brand rate to the fixed on an applica- ises, tion from the individual manufac- dec- turer/exportcr. arts

801 Domestic Electrical equipment Elct cal apparatus for medical purpc radiological apparatus, other ( trie machinery and apparatus., pi thereof not elsewhere specified,

.802 Domestic Refrigerator and compos

4

parts of Domestic Refrigerators.

ient Brand rates to be fixed on an applica- tion from the individual manufactu- rer/exporter.

Lead Acid Storage • Batteries of the Rs

4803

following types— •

:. 1.57 (Rupee one and paise fifty seven only) per kg. of the net weight of fully assembled batteries.

(1) Automobile Batteries. (2) Traction Batteries, (3) Train lighting Batteries. (4) Stationery Batteries.

Plates for the lead acid storage batteries R

4804

s. 2.06 (Rupees Lwo and palsc sis only)

per kg.

of the following types— (1) Automobile Batteries. (2) Traction Batteries. (3) Train lighting Batteries. (4^ Stationery Batteries.

49

Railway Locomotives wagons, coaches,

track fixtures and fiittings, traffic

signaling equipment all kinds, parti

thereof

4901

3rand rate to be fixed on an applica- tion from the individual manufac- turer/exporter.

Railway locomotives, wagons, coachesj 1 track fixtures and fittings, traffic signaling equipment all kinds, parts thereof, not elsewhere specified.

-50

Vehicles (other than Railway) Aircrafts,

ships, boats and Floating structure!

alt sorts parts and accesories thereof.

5001

Brand rate to be fixed on an application from the individual manufacturer/ ex- potcr.

Vehicles (other than railway) aircraft, ships, boats and floating structures, all sorts parts and accessories thereof not elsewhere specified.

•5002 Component parts of motor vehicles (other than gaskets') N.O.S. Inclu- ding component parts of vehicular type of dicsel engines :

(i) Articles or components made of 0-5% (Point five percent only) of F.O.B.

value.

cast iron.

(ii) Articles or components made of 3% (Three percent only) of export steel castings sections sheets,and pipes F.O.B. value.

(ill) Articles or components made of 10% (Ten percent only) of the F.O.B.

value.

aluminium alloy consisting of more than 80% of aluminium.

(iv) Radiator assemblies and cores for

E.

Motor Vehicles including trac- tors but excluding oil coolers and air cooled oil radiators vL

(a) Radiator assemblies of Copper/ Rs. 4.13 (Rupees four and paise thir- Brass construction.

teen only) per kg.

(b) Radiator assemblies of steel/brass Rs. 3,21 (Rupees three and paisc twin- construction.

ty one only) per kg.

(c) JUdiator cores of copper/brass Rs. 5.17 (Rupees five and paisc seven- construction.

teen only) per kg.

10% (Ten percent only) of the F.O.B-

value.

(v) Ignition coils Ignition distributor, assembly electrical horns, dy- namos or alternators voltage regu lators and solenoid.

(vi) Starter Motors.

5% (Five percent only) of F.O.B.

value.

(vii) SpartPlug.

7.5%(Seven point five percent only)

of V.O.B. value.

14% (Fourteen percent only) of the (viii) Commutators.

F.O.B. value.

10% (Ten percent only) of the F.OB (ix) Steel wheels for commercial vehi-

value.

•• cles.

10% (Ten percent only) of the F.O.B, (x) Thin wall bearings.

value.

4% (Four percent only) of the. F.O.B,.

(xi) Shock absorbers.

value.

9% (Nine percent only) of the F.O.B.. (xii) Brake linings.

value.

7.5% (Seven point five percent only) (xiii) Engine valves.

of the F.O.B. value.

Rs. 303.00 (Rupees tbree hundred (xiv) Vacant. (xv) Spring leaves used in automo-

three only) per tonne.

biles.

3% (Three percent only) of the F.OB.

value.

(xvi) All others not elsewhere specified in this item excluding those made of natural rubber.

Note : The above rates will be applicable provided no rebate of Central Excise- duty paid on the raw materials or components used in the manufactuie- of the finished products has been availed of under Rule 56A or any other law inforce.

Trollies.

5003

Rs. 311.85 (Rupees three hundred ele- ven and paise eighty five only) per tonne.

(i) Bicycles complete, not otherwise

5004

specified, assembled or un- assembled,

[ 12% (Twelve percent only) of the-

" F.O.B. value.

(ii) ComponentSj'spare parts and acces-i sories of bicycle,, other than bicycle spokes, nipples, washers, chains, rim liners, saddle covers (made of leather), rubber portion of pcadale, tools and tool boxes, cycle pumps, tyres and tubes.

Note : The above rate is inclusive of drawback on packing materials.

Re. 0.95 (Paisc ninety five only) per 5005

r kg.

Bicycle chains all sorts whether assem- bled or unassembled, and whethe in running length or otherwise.

Bicycle Spokes—

5006

(a) Galvanised spokes without nipples

and washers.

R.s. 467-50 (Rupees four hundred sixty seven and paise fifty only) per tonne.

At the rate applicable under Sub.

(6) Brass nippKs for bicycle spokes.

Serial No. 3801(6).

Rs. 79'00 (Rupees seventy nine only) (c) Complete spokes with brass

per quintal

nipplea and washers.

(rJ) Washers for bicycle spokes—

CO made of tin plate

Rs. 842-40 (Rupees eight hundred¹ forty two and pai^e forty only} per tonne.

Rs. 756*75 (Rupees seven hundred (ii) Galvanised, made of mild steel

stripes.

fifty six and paise seventy fivc. only)' per tonne.

t

4 t 5007

Sport Light Roadster Bicycles' assembled or unassembled—

1

(a) fitted with imported 3 speed I

hubs.

ts. 14.75 (Rupees fourteen and paise- seventy five only) per bicycle plus the amount of import duty paid on the imported 3 speed hubs as determined with reference to the relevant Bill (s) of Entry on a 'First in First out' basis.

1

]

Provided that manufacturer/exporter produces evidence to thc^satiBfaction of the Collector of Customs regarding import and duty incidence in respect of an adeq uate number of 3 speed hubs to cover the export of; S.L.R. Bicycles fitted with 3 speed hub* and provided further that the imported 3 epeed hubs in respect of which such evidence 1 is producedj have not been— i

CO similarly co-j-elated to and accounted for against any other previous ex- portation ,' and

("') previously re-exported as such or in any other form, whether under claim for drawback or otherwise. NOTE :—The above rate is inclusive of drawback on packing materials which should include the following, namely:—

Ci) Individual carton for each bicycle made of corrugated board, and kraft liner.

(2) Packing stapled. (3) Wire nails.

(4) Box strapping. (5) Brown paper.

If the above packing materials are not used, the above drawback rates would be reduced by Rs. 1 • 50 (Rupee one and paise fifty only) per bicycle. However drawback "t the appropriate rate can be cla;m^d separately at the appropriate all industry rate on the packing materials actually used. 1

(6) Other than those fitted with 3 speed hubs, whether exported in assembled or SKD or CKD condi- tion.

Rs. 13-25 (Rupees thirteen and palse twenty five only) per bicycle (ex- clusive of drawback on packing material which may be claimed separately under appropriate all. industry rates of drawback.

Rs. o- 80 (Eighty paise only) per kg.

5008

Industrial or automotive steel roller chains (other than those covered by Sub-Serial No. 5005).

51

5101

Brand rate to be fixed on an application from individual manufacturer/ex- porter.

Sanitary, Plumbing, Beating, Lighting fixturts and fitting and pans thtrtof. Sanitary, plumbing, heating, lighting fixtures and fittings and parts thereof, not elsewhere specified.,

5201

Furniture : Furniture ijot elsewhere specified

Brand rate to be fixed on an application from the individual manufacturer/ exporter.

Steel furniture (excluding tubular

5202

steel furniture and furniture tubes) including lockers cabinet and other safe deposit equipment, strong doors, steel windows and doors but excluding parts thereof made of stainless steel—

i Rs. 425.25 (Rupees four -hundred (a) made of steel sheets or strips of lesi

• twenty five aud palse twenty five than 5 mm thickness :

only) per tonne.

(ft) All others

Rs. 311'85 (Rupees three hunded eleven and paise eighty five only) per tonne.

.53

-

Optical, Photographic, Cinematogra*

phic, measuring, checking pre-

cision, medical and surgical ins

nutrients, Apparatus ard equip

mmt, parts thereof.

5301

;, Brand rate to be fixed on an applica- tion from the individual manu- facturer/exporter

Optical, photographic, Cinematograph!! measuring, checking, priecision, me- dical and surgical instruments] ap- partus nnd equipment, parts hereof, not elsewhere specified.

54

5401

Clock and Watches and parts thereof Clock and watches and parts thereof

not elsewhere specified.

Brand rate to be fixed on an application from indiftdual manufacturer/ exporter.

Musical instruments, sound records

:55

and reproducers parts and accessories

thereof.

5501 Musical instruments, sound records and reproducers parts and accessories thereof not elsewhere specified 1

Brand rate to be fixed on an application from the individual manufacturer/ exporter.

Toys, Games and Sports requisites parts

_56

thereof

SOI T

oys, games and sports requisites ] parts thereof not elsewhere specified.

Brand rate to be fixed on an application from the individual manufacturer/ exporter.

Office and Stationery Supplies

"57

Office and stationery supplies not E

5701

elsewhere specified.

Irand rate to be fixed on an application from the individual manufacturer/ exporter.

5702^

3 per cent (Three per cent only) of the

export F.O.B. value.

Fountain pens, ball point pens, sign pens, fibre tip pens and fountain pen nibs (including stainless steel fountain pen nibB) tipped with iri- dium alloy pen points and ball point pen lefills (metal or plas- tic).

Vacant.

5703 5704

'58

r

Vacant.

Precious and semi-precious stones

(including diamonds sit or unset)

and articles made wholly or partly

of a abartor or Gold or Silver

5801

Brand rate to be fixed on an applicatioa from the individual manufacturer/ exporter.

Precious and semi precious stones (including diamonds set or unset) and articles made wholly or partly of alabastor or gold or silver not elsewhere specfied.

5802 Articles made of gold, either wholly or partly vie. Jewellery, ornaments or other articles of gold.

Rs. 84-39 (Rupees eighty four and paise thirty nine only) per ten grammes of gold contained in the ariticles.

Provided that:—'

(a) no drawback shall be allowed unless the article mide of gold are expor- ted by the manufacturer within six months from the date of invert by him of the gold for tht purpose of manufacture;

(b) draw beck at the above rate shall be paid in respect of only such gold articles ss have been manufactured by or on behalf of a person who has been registcre fc r the purpose ff these rules by the proper officer of the port at which such person has imported gold for such manufacture :

(c) the exporter produces before the proper officer at the time of exportation of the gold articles a peri mit granted to such person by the Reserve Bank of India for import of a quantily of gold sufficient in terms of weight and fineness to accoun for the quantity of gold used in manufacture 0 f such articles ;

(c) ihis ic>r.i7csl quantily of imported geld in terms of weight and fineness has not been similarly correlated and eccountcd for against any other previous ex- portation of gold articles.

Handicrafts and other articles made

5803

Brand rate to be fixed on an application of alabaster.

from the individual manufacturer/' exporter.

59 Manufactured articles, namely Brushes

All sorts except Carbon Brushes

Zip Fastntr, Snap Pastner Mecha-

nical Lighter, Anti Ficial Hair

wig and the like and ivory products

5901

Brand rate to be fixed on an application: from the individual manufacturer/ exporter.

Manufactured articles namely, brushes all sorts except carbon brushes, zip fastener, snap fastner, mecha- nical lighter, artificial hair, wig and the like and ivory product not else- where specified. Metallic zifastp ners— (1) made of brass— (a) size No. 3

Rs. 124-50 (Rupees one hundred twenty four and paise fifty only) per one thousand metres.

(b) size No,5 or bigger than that. Rs. 215-25 (Rupees two hundred fifteen and paise twenty five only) per one thousand metres.

(") made of aluminium—

(a) size No. 3

(b) size No. 5 or bigger than that

Rs. 17-05 (Rupees seventeen and pa istr five only) per one thousand metres Ri. 27-90 (Rupees twenty seven and paise ninety only) per one thousand metres

Ivory products

5903

Rs. 143' 15 (Rupscs one hundred forty three and paise fifteen only) per kg.

The proisicr.srf ivle7tf iheCustcms and Central Excise Duties Drawback Rules 1Q7I are also reproduced below for the information of the trade and industry :—

"7. Cases where amount or rate of drawback determined is low :—

(1) Where in respect of any goods, the manufacturer or exporter finds that the amount or rate of drawback determined under Rule 3 or, as the case may be revised under rule 4 for that class of goods is less than three fourths of the duties paid on the materials or components used in the production or manufacture cf the said goods, he may make an application in writing to the Central Govern- ment for fixation of appropriate amount or rate of drawback stating all relevant facts including proportion in which the materials or components- are used in the production or manufacture of the goods and the duties paid on such materials or components.

(2) On receipt of the application referred to in sub-rule (1) the Central Govern- ment may, after making or causing to be made such inquiry as it deems fit allow payment of draw back to such exporter at "uch amount or at such rate as may be determined to be appropriat if tho amount or rate of drawback determined under rule 3 or, as the case may be revised under rule 4 is in fact less than three forurths of such amount or rate determined under this sub-rule"

C. BHUJANGASWAMY,

Joint Director (Drawback)

fci4/2b TH£ ciAZEtftfE bf DtoU E5cflftA6ftDtNAftY [I'-AR* t - S t t. 1]