REGISTERED No. D.(D)-72
The Gazette of India
EXTRAORDINARY
PART I—Section 1
PUBLISHED BY AUTHORITY
No. 225] NEW DELHI, TUESDAY, NOVEMBER 30,1976/AGRAHAYANA 9,1898
Separate paging is given to this Part in order that it may be filed
as a separate compilation
DEPARTMENT OF REVENUE AND BANKING
(Revenue Wing)
PUBLIC NOTICE
New Delhi, the 30th November, 1976
No. DRAWBACK/PN-74/76.—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—Extra-ordinary, dated the 25th August, 1971), the Central Government hereby makes the following amendments in the Table published in the Public Notice No. DRAW- BACK/PN-i dated the 15th October, 1971 :—
For sub item(i)to(iv) of item (e) of clause (A) of Sub-Serial No. 2502 and the entiles relating thereto, the following shall be substituted, namely :—
(e) Wool Content.
(i) in the worsted yarn of weaving quality made Rs. 24.30 (Rupees Twenty four from wool top. and paise thirty only) per kg. (ii) in the worsted yarn of weaving quality not made Rs. I3-55 (Rupees Thirteen and from wool top.
paise fifty five only) per kg.
(Hi) in the worsted yarn of Hosiery quality made Rs, 22.00 (Rupees Twenty two from wool top excluding Hand Knitting Yarn only) per kg.
(iv) in the worsted yarn of Hosiery quality not made Rs. 11.25 (Rupees Eleven and from wool top excluding Hand Knitting Yarn paiae twenty five only) per kg.
(1727)
! y28 T HE GAZETTE OF INDIA EXTRAORDINARY PART I—SEC. 1Provided that :— •
(i) the drawback at the above rates on account of fibre content may be admissible only if the manufacturer/exporter at the time of shipment declares, that the synthetic fibres mentioned at (a) to (d) 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);
(ii) no rebate of the duty paid on fibreB has been obtained under the Central Excise Rules, 1944 i
(iii) the drawback at the above rates on fibre content may not be allowed in respect of those fibres for which the declaration as aforesaid has not been made.
(2) Item (B) of Sub-Serial No. 2502 and the entries relating thereto shall be deleted.
(3) For item (C) of Sub-Serial No. 2502 and the entries relating thereto, the follow- ing shall be substituted, namely :—
(C) Worsted woollen yarn containing more than 50% by weight of wool calculated on the total fibre con- tent, (excluding all wool worsted hand knitting yarn) of 21 BWS or less count—
(i) Wool Content.
(a) made from wool top. Re. 10.80 (Rupees Ten and paise eighty only) per kg. on wool content only.
(b) not made from wool top. NIL.
(il) Dye content if the yarn is dyed. Rs. 0.85 (Paisc Eighty five only)
per kg. of the yarn.
Provided that the drawback at the above rate in respect of wool content may be admissi- ble only if the manufacturer/exporter at the time of shipment [declares, and if necessary produces proof to the satisfaction of the Assistant Collector of Customs that the yarn is worsted yarn.
(4) For Hem (v) of sub-serial No. 2503 and the entries relating thereto the following shall be substituted, namely :—
(V) Content of yarns containing not less than 90% [by weight of wool calculated on the total fibre content of yarn—
(a) Worsted yarn other than hand knitting yarn of
48 BWS count and above made from wool top. (i) Grey. Rs. 28.10 (Rupees Twenty elgh1 and paise ten only) per kg. (H) Processed and/or dyed or spun from dyed Rs. 33.90 (Rupees Thirty three and paise ninety only) per kg- wool.
(b) Worsted yarn other than hand knitting yarn of 32 BWS count and above but below 48 BWS count made from wool top. (i) Grey. Ra. 11.50 (Rupees Eleven and
paisc fifty only) per kg.
(li) Processed and/or dyed or spun from dyed Rs. 15,20 (Rupees Fifteen and paise twenty only) per kg. wool.
(c) Worsted yarn other than hand knitting yarn of
above 24 BWS count but below 32 BWS count made from wool top.
(i) Grey. Rs. 4.85 (Rupees Four and palse
eighty five only) per kg.
(ii) Processed and/or dyed or spun from dyed Rs. 7.45 (Rupees Seven and paise wool.
forty five only) per kg.
(d) Worsted yarn other than hand knitting yarn of 24 BWS count and below made from wool top.
(i) Grey. Rs. 2.35 (Rupees Two and paise
thirty five only) per kg.
(ii) Processed and or/dyed or spun from dyed Rs. 3.60 (Rupees Three and paise Wool.
sixty only) per kg.
1729
(c) Content of woollen yarn (containing not Rs. i.40 (Rupees one and piise more than 5% virgin wool) commonly known forty only) per kg. as shoddy.
(f) Content of woollen yarn made from tannery or Rs. 1.56 (Rupee one and paise stripped wool. fifty.six orly) per kg.
(g) Content of Woollen yarn other than that falling under (a), (b), (c), (d), (e) and (f) above and excluding hand knitting yarn all sorts and hair belting yarn—
(i) Grey. Rs. 3.10 (Rupees three and
paise ten only) per kg.
(ii) Process* d and/or Dyed or spun from Dyed Rs. 3.90 (Rupees three and paise ninety only) per kg. wool.
(5) For Sub-items (c) and (f) of item (i) of clause (c) of sub-serial No. 2503 and the entries relating thereto the following shall be substituted, namely :—
made from wool top.
(e) Wool content in worsted yarn of Weavirg quality Rs. 25.35 (Rupees twenty-five and paise thirty-five only) per kg.
(f) wool content in Worsted yarn of hosjery quality ex- Rs. 23.00 (Rupees twenty- three eluding hand knitting yarn or knitting wool, made only) per kg. from Wool top.
Provided that (1) the drawback at the above rates on account of synthetic fibre content may be admissible onlv if the manufacturer/exporter at the time of shipment declares that—
(a) the synthetic fibres mentioned at items (a) to (d) above contained in export goods are duty paid virgin3 fibres (and not the (Ibres obtained from ttbre Wastes, yarn wastts, or fabric Wastes by garnettirg or by any other process),
(b) the yarn used under items (e) and (f) above Is worsted.
(c) no rebates of the duty paid on fibres has been obtained under the Central Excise Rules, I944-
(2) The drawback at the above rates on fibre content may not be alk Wed in respect of those fibres for which the declaration as aforesaid has not been made.
(6) Sub-item (li) of item (c) of sub-serial No, 2503 and the entries relating thereto, shall be deleted.
(7) For sub-item (iii) of item (c) of sub -serial No. 2503 and the entries relating thereto, the following shall be substituted r.amely :—•
(iii) wool contemin goods madeoutof worsted yarn Rs, 11,25 (Rupees Eleven and containing more than 50% by weight of wool paise twenty-five only) per kg. calculated on the total fibre content (excluding hand knitting yarn) of 21 BWSor less counts made from wool top.
Provided that the drawback at the above rate in respect of wool content may be admissible if the nunufacturer/exportcr at the time of shipment declares and if necessary, produces to the Satisfaction of the Collector that the yarn is worsted yarn.
(S) For the existing Proviso, under sub-serial No. 2706, the following shall be substituted:—
(i) Provided that no drawback on account of yarn content shall be admissible in respect of midc up articles using yarn specified ai sub-serial No, 2503 (A) (VI) (e).
(ii) No drawback on yarn content shall be admissible under Sub-serial No, 2^03 (A) (V) (g) in respect of barracki/infcrior/coarsc blankets manufactured from natural black or natural grey or from both of inferior quality yarn used in such manufacture,
(9) For the existing sub-serial No. 2720 and the entries relating thereto, the following shall be substituted :— 2720. Knitwear and other made up articles made partly out of Rate of yarn contents, fibre con- synthetic man made filament yarn and/or textured yarn tent and dye content as Speci- and partly out of spun yarns containing cotton, silk, wool lied agajnst sub-serial No. and man made fibres but not containing jute, when such 2503 and^or 2513 as the case yarns are used as Warp or wett or both as embellishment; may be subject to conditions decoration.
mentioned therein.
l y jO T HE GAZETTE OF INDIA EXTRAORDINARY PAKT I—SEC. 1(1) Provided that no drawback on account of yarn content be admissible in respect of mad in articles of fabrics using yarn specified at sub-serial No. 2503 (A) (vi) (e).
(2) N' drawback on yam content .shall be admissible under sub-serial No. 2503 (A) (v) (g) m reip-^t "f barracks/Inferior/ course blankets manufactured from natural black or natural gr=y or from both of inferior quality of yarn used in such manufacture.
C. D. RANGACHARIjDy. Secy
i73i
J732 T HE GAZETTE OF INDIA EXTRAOIRDINARY PART I—SEC. 11733
j -^ T HE GAZETTE OF INDIA EXTRAORDINARY PAHT I—SEC. 1PRINTED BY THE GENERAL MANAGER, GOVERNMENT OF INDIA PRESS, MINTO ROAD, NEW DELHI AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS, DELHI, 1 9 76