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REGISTERED No. D-(D)-72

The Gazette of India

EXTRAORDINARY

PART I—Section 1

PUBLISHED BY AUTHORITY

No. 164] NEW DELHI, WEDNESDAY, AUGUST 20, 1975/SRAVANA 19, 1897

Separate paging is given to this Part in order that it may be filed

a a separate compilation

MINISTRY OF FINANCE

(Department of Revenue and Insurance)

PUBLIC NOTICES

Nets Delhi, the 20th August 1975

No. DRAWBACK/PN-59/75.—Under rule 4 of the Customs and Central Excise Duties Drawback Rules, 1971 (Notification No. 52 F. No. 602/2/70-DBK published in the Gazette of India, Extraordinary, dated the 25th August, 1971), the Central Government hereby makes the following amendments in the Table published in the Public Notice No. DRAWBACK/PN-1 dated the 15th October, 1971 :—

For sub-serial No. 3906 and the entries relating thereto, the following shall be substituted:—

Description of goods Rate of drawback

Sub-Si.

No.

Diamond cutting tools but excluding

3906

reconditioned diamond tools namely—

(1) Drill bits. 20% (Twenty per cent only) of the

f.o.b. value.

(2) Diamond Dressers. 16% (Sixteen per cent only) of the f.o.b.

value.

This Public Notice shall be deemed to have come into force on the 1st day of November, 1974 and shall remain in force till 31st day of May 1975.

(1081)

NO. DRAWBACK/PN- 60/75.—Unaer rule 3 of the Customs and Central Excise Duties Drawback Rules, 1971 (Notification No. 52/F. No. 602/2/70-DBK, published in the Gazette of India, Extraordinary, dated the 25th August, 1971), the Onttal Government hereby makes the following amendments in the Table published in the Public Notice No. DRAWBACK/PN-i dated the 15th October, 1971 :•—

(1) For sub-serial No. 3510 and the entries relating thereto, the following ahall be sub- stituted :—

Rate of drawback Description of goods

Sub.Sl. No.

Rs. i-95 (Rupee one and paise ninety (a) Viscose tyre cord/twine,

2510

five only) per kg.

Rs. 4- 45 (Rupees four and paise forty (b) Viscose tyre cord/twine.

five only) per kg.

Explanation.—(1) The rate at (a) above shall also be applicable to export of viscose tyre cord/twine when exported under bond under rule 13 or 14 of Central Excise Rules, 1944.

(2) The rate at (b) above shall apply only if the Central Excise duty on yarn has been paid at the appropriate rate and no rebate of the said duty has been obtained under the Central Excise Rules, 1944.

(2) In sub-serial No. 2513, under the column description the words in bracket* may

be substituted as under :—

(excluding parachute cords and viscose tyre/cord/twines).

NO. DRAWBACK/PN-61/75.—Under rule 3 of the Customs and Central Excise Duties Drawback RUICB, 1971 (Notification No. 52/F. No. 602/2 /70-DBK, published in the Gazette of India, Extraordinary, dated the 25th August, 1971), the Central Government hereby makes the following amendments in the Table published In the Public Notice No. DRAWBACK/PN-i dated the 15th October, 1971:—

After sub-serial No. 3902 and the entries relating thereto, the following shall be sub- stituted :—

Rate of drawback

Description of goods

Sub-sl. No.

Rs. ii-00 (Rupees eleven only) per Vices, all types.

3903

quintal.

2. All the brand rates fixed in respect of the above product shall cease to operate on com- ing into force this public Notice.

3. This Public Notice shall be deemed to have come into force on the 1st day of June, I975-

NO. DRAWBACK/PN-6a/7<.—Under rule 4 of the Customs and Central Excise Duties Drawback Rules, 1971 (Notification No. 52/F. No. 602/2/70-DBK published in the Gazette of India, Extraordinary, dated the 25th August, 3971), the Central Government hereby makes the following amendments In the Table published in the Public Notice No. DRAWBACK/PN-I, dated the 15th October, 1971 :—

For-sub-serial No. 5004 and the entries relating thereto, the following shall he substituted:

Description of goods

Rate of drawback Sub-Si. No.

(i) Bicycle complete not otherwise spe-

5004

cified, assembled or unassembled.

10% (Ten per cent only) of the f.o.b. value or Rs, 19- 50 (Rupees nine- teen and paise fifty only) per bicycle whichever is less.

10% (Ten per cent only) of the i.o.b.

value.

(ii) Components, spare parts, and ac- cessories of bicycle other than bicycle spokes, nipples, washers, chains, rim liners, saddle covers (made of leather) rubber portion of pedals, tools and tool boxes, cycle pumps and tyres and tubes.

NOTE The above rates are inclusive of drawback on packing materials.

This Public Notice shall be deemed to have come into force on the iut day of June, 1975 and ahaJl remain in force till 31-12-^75.

No DRAWBACK/PN-<3/75.—Under rule 3 of the Customs and Central Excise Duties Drawback Rules, 1971 (Notification No. 52/F, No. 602/2/70-DBK published in the Gazette of India, Extraordinary, dated the 25th August, 1971), the Central Government hereby makes the following amendments in the Table published in the Public Notice No. DRAWBACK/PN-r dated the 15th October, 1971: —

After sub-aerial No. 3828 the following shall be added :—

Description of goods

Rate of drawback

Sub-Si.

No.

3829

Rs. 5¹ 65 (Rupees five and paisc sixty five

only) per kg.

Aluminium Foil Laminated with paper used as packing material for export of packige tea.

The above rate is subject to the condition that no rebate is claimed under the Central Excise Ruleti in respect of the above packing material and the export of the packing material has not been made under Bond.

No. DRAWBACK/PN-64/75.—Under rule 4 of t he Customs and Central Excise Duties Drawback Rules, 1971 (Notification No. 52/F. No. 602/2/70—DBK, published in the Gazette of India, Extraordinary! dated the 25th August, 1971), the Central Government hereby ma.keg the following amendments in the Table published in the Public Notice No. DRAWBACK^PN-i dated the I jth October, 1971:—

For sub-Berial No. 2730 and the entries relating thereto, the following sball be substituted:—

Description of goods

Rate of drawback Sub-Si. No.

2

¹

3

All types of ready made garments made from textile fabrics, but excluding garments made partially or wholly from silk, cotton handloom and powerloom fabrics, hosiery.

(i) Where proof of payment of duty on fabrics used in the manufac- ture of garments is produced.

(a) Ready made garments other i' 5% (One point five per cent only) of the than trousers.

f.o.b. value

pins

107% (One hundred and seven per cent only) of the drawback rate fixed in respect of fabric falling under sub-serial Nos. 2602, 2603, 2606, 2620 and 2626, as the case may be, on the fabric content of gar- ments

3

I 2

plus

107% (One hundred and leven per cent only) of the actual Central Excise duty paid on fabric content of the garmenti. i" 5% (One point five per cent only) of the (ft) Trousers

f.o.b. value

plus

112% (One hundred and twelve per cent only) of the drawback rate fixed in respect of fabrics falling under sub-serial No*. 2602, 2603, 2606, 2620 and 2626, as the case may be, on the fabric content of the garments

plus

112% (One hundred and twelve per c"nt only) of the actual Central Excise duty- paid on fabric content of the garment*.

("'"') Whew proof of payment on fabric

used in ma lufacture is not pro- duced.

(a) Ready mado garments other

3'5% Three point five per cent only) of the f.o.b value.

than trousers.

phis 107% (One hundred and seven per cent only of the drawback rate fixed in rcsnect of fabrics falling under sub-serial Nos. 2602, 2603, 260612620 and 2626, as the case may be, on the fabric content of the

garments.

(6) Trousers

3.5% (Three point five per cent only) of

the f.o.b value

plus 112% (One hundred and twelve percent only)of the drawback wte fixed inrcspcct of fabrics falling under sub-serial Nos. 2602,2603,2606,2620 and 2626 a the case may be, on he fabric content of the garments

Provided that where the exporter has availed of the procedure under Rule 191-A or 191-B of the Central Excise Rules, 1944 the above rates of drawback shall not apply.

Explanation .—(1) In order to establish payment of Central Excise duty on fabrics cleared under particular Gate Pass (GP) which have been Used in the manufac- ture of garments and correlate the same with the export goods for claim- ing drawback under (i) above, the exporter/manufacturer shall file state- ment 'A' and 'B' in the proforma below duly completed and signed by the authorised person and may be submitted at the time of presentation of the Shipping Bill in the Export Department or with the Assistant Collector of Customs (Drawback) after the shipment and thereafter also make necessary arrangements for verification of the statements. Where the exporters are not the manufacturer of the garments, the state- ments are to be signed jointly by the manufacturer and exporter. Any modification shall be intimated by the manufacturer/exporter to the Assistant Collector of Customs of the port of export.

(a) in case where the manufactory is located at a place other than the pot¹ of shipment one set of similar statement 'A' and JB' shall also be submitted by the exporter/manufacturer to the Assistant Collector of Customs/ Central Excise having jurisdiction over the manufactory who shall verify the statement and send intimation to the Assistant Collector of Customs concerned of the port of export as to the correctness of the particulars given in the statements.

(3) In the>e ca$^J3 where the manufacturer/exporters arc unable to tile stPte- mcrits 'A' antJ 'JV referred to above;, the claim shall be settled at the rates indicated agair>st (li) above.

(4) The expression 'fabric content' appealing at (1) and (ii) above refers only to [he main/ov.tcr fabiic contained m the garments arid does not include the fabric utilised in interlining, collars, cvfRj pockets etc. and other embellishments.

STATEMENT 'A1

NAME "c PUT,7. A ^ m r^ OF THE NAME & FULL ADDRESS OF THE

EXPORTER MANUFACTURER :

STATEMENT OF OUR CLAIM FOR DRAWBACK FOR GARMENTS AT ALL IN-

DUSTRY RATE UNDER SUB SERIAL NO. 3730 OF DRAWBACK PUBLIC

NOTICE NO. DATED

A. SHIPPING BILL NO. & DATE : .

B. VESSEL'S NAME OR WHETHER BY

AIR :

C. DESCRIPTION OF THE GARMENTS EXPORTED & MODEL NUMBER : .

D. QUANTITY EXPORTED : . .

(No. of pieces and weight)

E. NET F.O.B. VALUE : . . ..

F. (i) FULL DESCRIPTION OF BASIC CLOTH USED AND THE FIBRE COMPOSITION ALSO STATE WHETHER A PART IS EMBROI- DERED :

(ii) COUNTS'DENIER OF BASIC

CLOTH USED :

(iii) GRAMMAGE OF THE BASIC

CLOTH PER SQ. METER

G. TOTAL NET SO. METERS OF BASIC CLOTH UTILISED IN THH EXPORT- ED GARMENTS : (i) Un-embroidcred Cloth (ii) Embroidered or Processed Cloth . H. NET QUANTITY OF BASIC CLOTH IN SQ. METERS RETAINED IN THE EXPORTED GARMENTS ; .

(i) Un-embroiocred Cloth (ii) Embroidered or processed cloth .

I. ADD: 7% OR 12% AS THE CASE MAY

BE, TO THE BASIC CLOTH RETAINED IN THE TOWARDS WASTAGE EXPORTED GARMENTS :

(i) For un-embroldered cloth ,

(ii) Fir embroidered or processed cloth.

T TOTAL QUANTITY OF BASIC CLOTH i.e. NET CONSUMPTION -I 7% OR 12% AS THE CASE MAY BE, IN TERMS OF SQ. METERS : . . (i) Un-embroidered.. .. sq.mtrs. . (ii) Embroidered or Processed • •.. sq. mtrt.

fPABT l^SK. 11 im GAZETTE OF IKDIA EXTRAONDINAirS ic"9

K. NET WEIGHT OF THE BASIC CLOTH

WITH 7% OR 12% AS THE CASE MAY BE, WASTAGE WITHOUT THE

-I- WEIGHT OF EMBROIDERY

L. AVERAGE CENTRAL EXCISE

DUTY INCIDENCE PER SQ. METRE OF BASIC CLOTH (AS PER PURCHASE STATEMENT III ATTACHED). . (i) For unembroidered cloth . (ii) For embroidered or processed cloth.

M. TOTAL AMOUNT OF CENTRAL EX- CISE DUTY INVOLVED IN THE BASIC CLOTH i.e. NET FABRICS CONTENT PLUS 7% OR 12% AS THE CASE MAY BE (i) Sq. Mts. (unembroidcred

@ Rs persq. mtr.)

(li) Sq Mta. (embroidered or pro- cessed @ Rs per sq. mtr.) .

N. TOTAL DRAWBACK CLAIM1 D

(i) © 1 . 5% ofF.O.B. Value plus .

(ii) 7 or 12% (as the case may be) of Basic

Cloth as on 'M* above plus .

(iii) @ Rs per kg. of yam content as

per sub-serial Number 2602 OR 2603 OR . • . . .. 2606 OR 2630 OR 2626

(iv) (ffl Rs per kg. for Dyed Fabrics

(As per Column 'K' above)

TOTAL

CERTIFIED THAT WE ARE NOT AVAILING OURSELVES OF CENTRAL EX- CISE BENEFIT UNDER RULE 191-A AND 191-B NOR SHALL WE AT ANY TIME AVAIL THESH BENEFITS FROM THE COLLECTORATE OF CENTRAL) EXCISE. THE FABRICS USED IS FULLY DUTY PAID.

(Signature of Exporter)

(Signature of Manufacturer)

STATEMENT 'B'

NAME & FULL ADDRESS NAME & FULL ADDRESS OF OF THE EXPORTER THE MANUFACTURER I. Receipt of Duty paid Fabrics for manufacture of Garment* exported as per,

Statement 'A'

Gate pass

Name & Add- ress of the

Linear Metres.

Width in cms.

Sauare Metres SI. No.

Description of Fabrics mentio- ned. Sort No.

No. and date.

Mill supplying the fabrics.

1

1

6

3

7

4

3

Total Amount of duty

Rate of Excise duty.

paid.

Net Assessed Value (when duty Is ad va- lorem)-

Composition of fabrics Warp & Weft and Counts/ Denier Granunagc per Sq. Mtr. 4_-

lo

II 8

9

Avg. duty per Sq. Mtr.

IL Receipt "f Doty paid Fabric* tubaequently proceued or embroidered out

of the above cloth to manufacture Garment* exported.

Square Metres

Gate pass No. tnd date.

Linear Metres

Width in cms.

Description of fabrics men- tioned.

Name of the factory which has done the process, emb. work.

i

6

3

%

4

5

Total Excise

duty paid for

Rate of Cenrtal Excise duty.

Net Assessed Value (when duty is ad va- lortm).

further process- ing or embriod- ery.

Excise duty involved on the basic cloth prior to processing ar/d embriodtry.

Overall Total Central Excise duty on the tm- briodered or processed dorh i.e. 9 + t o.

10

8

it

9

7

Avg- duty per sq. mtr.

Common for I and II

Particulars of

export.

fabrics arc dyed or

Whether bleached, printed.

Quantity ex-

S.B. No. Date

ported.

Description of gar- ments manufactured from the fabric given S.No. of Statement 'A'.

12

14

13

This i" to certify that the information given above are correct to the best of our know-

ledge.

(Signature of Exporter)

(Signature of Manufacturer)

[FAXl I—Sic. 1] TUB OAZETTB Of INDIA EXTKAOMMNARy I095

ERRATUM

Nta Dtlhi, th* zoth August 1975

DitAW3ACK'PN-65/75.—In Public NJCICS N J. ^awbacV P.N. 53/75 publithed i . i p i r tl S;;:ion 1 of th: Gii:tte of Iniia (K"ra-orjinary) dated the 16th June, 1975, the C;ntral GivemmOTt hereby raskes the following correction*:—

(1) In the column crate of drawback' against Sub-Serial No. 140a for "Rs. 3^84 (Rupees two and paise eighty four only) per litre" Read "Rs. 1 • 91 (Rupees Omi and paise ninety one only) per litre".

(a) In :he column 'rate of drawback' against Sub-Serial No. 1430 for "Rs. o'89 (Eighty nine paise only) per litre" Read "Rs. 0 64 (Sixty four paisc only) per litre".

C. BHUJANGASWAMY, Dy. Secy.

P K O MD BY THE GENERAL MANAGER, GOVERNMENT or INDIA PRESS, MtNTO ROAD.

NEW DKLHI AND PUBLISHED BY TUB CONTROLLER CUT PUBLICATIONS, DELHI, 1 9 75