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REGISTERED No. D-(D)-72

The Gazette of India

EXTRAORDINARY

PART I—Section 1

PUBLISHED BY AUTHORITY

No. 180] NEW DELHI, SUNDAY, SEPTEMBER 18, 1977/BHADRA 27, 1899

MINISTRY OF FINANCE (Department of Revenue) PUBLIC NOTICE

New Delhi, the 18th September 1977

NO. DRAWBACK/PN-41/77 —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 Public Notice No. DRAWBACK/PN-i dated the 15th October, 1971 as amended from time to time —

For all the Serial Numbers, Sub-Serial Numbers and the entries relating thereto, the following shall be substituted namely —

TABLE

Description of goods

Rate of drawback Sub- serial No

Serial No in Schedule Appen- ded to the Rules

Fruit preserved and fruit prepara-

tions, provisions, canned, bottled

or otherwise and all sorts of Foods

not elsewhere specified

101

Brand rate to be fixed on an appli- cation from individual/manu- facturer/exporter.

Fruit preserved and fruit prepar- ation-., provisions canned, bottled or otherwise and all sores of foods not elsewhere specified.

(909)

p jo THE GAZETTE OF INDIA EXTRAORDINARY PAKT I—SEC. I 3 4 3

1 02 Fruit chtitn-y cinr lining not less than 50% of sugar by w^igit.

Rs 15 84 fRupees fifteen and pii^e eighty four onlyj per quintal of such good¹?.

R'. T9 00 fRupces nineteen only) 103

per quin al of such giod* Jams and Jellies containing not less than 60% of sugar by weight.

Canned Fruit m syrup containing—

104

(a) not less than 16% of sugar

by weight.

Rs, 5 07 (Rup:es five and paise seven onlyj per quintal of such gjods.

Rs. 4 2R (Ruppes four and paise tw-n'y eight only) per quintal of such grod,

(b)less than 16% but not less than 13 5% of sugar by weight.

105 Squashes containing not less than

40% of sugar by weight

Rs, T2 67 (Rupees twelve and pniscM\ly seven only) per quintal of such goods.

T06 Fruit syrups, synthetic syrups and sharbats containing nor less than 65% of sugir by weight.

Rs 20 59 (Rupees twenty and pjise fifty nine onlyj per quintal i"f suchgjods.

107 Fruit Cardials containing not less than 30% ofsugirbyweig'it

Rs 9 50 fRupces nine and paise fifty oiilyj per quintal of such

g iodfl

108 Barley waters including lemon barley water c mraining mt leis than 40% of sugar bv weig'it.

Rs, 12 67 (Rupees twelve and paise sixty seven only) per quintal ot such gjcids

109 Fruit crushes containing not less than 55% of sug^r by weight.

Rs 17 42 (Rupees seventeen and p.iisc lorry two only) per quintal ot such giods.

1 10

Rs 19 00 (Rupees nineteen only)

p;r quintal of such goods.

I II

R , 19 00 fRupees nineteen only

por quintal of such goods.

Marmalades containing nrit less than 60% of sugar by weig n Cindies and Cry.|alised or Glaced Fruit and Peel containing nor less than 60% of sugar by weight.

1 12 Mango Pulp containing—

(a) not less rhan 5% of sugar

by weight.

Rs 1 5S fRupees one and paise fifty sight only) per quintal of such goods.

Rs. 0 95 (Paise ninety five only)

(b)lcss than 5% but nor less than 3% of sugir by weight per quintal of such good

I I3

Rs. 19 00 (Rupees nineteen only)

per quintal of such good- Fruit preierves containing not less than 60% of sugar by weight.

I I4

Sweetened Fruit Juices (Canned or Bottled; containing not lest than 10% of sugar by weight.

Rs. 3 17 (Rupees three and paise seventeen only) per quinrnl i f such goods.

Mango Nectar (Ready to serve

Rs 4 75 (Rupees four and pal Be '15

seventy five only ) ptr quintal of such goods.

beverages) containing not less than 15% oi sugar by weight.

1 1.

Papaya Nectar (Ready to serve

beverages) crmtaining not less than 15% of sugar by weight

Rs 4 75 (Rupees four and paise seventy five only) per quintal of < uch goods

I 3 4

1 17 Guava Nectar (Ready to servo RB 4 75 (Rupees four and paise seventy five onlyj per quintal of such giods

biverages) c mtaining noi lew, than 15% of sugar by weight

1 18

Ri. 4 75 (Rupees four and paisc •sevcrny five only) per quintal of such goods.

Grape Nectar (Ready to serve beverages) containing not less than 15% of sugar by weight.

(Provided the above Fruit Products have been manufactured in accord- ance with th; provisions of the Fruit Products Order, 1955).

2 01

Instant Coffee : Instant Ciffee not elsewhere

specified

Biand rate to be fixed on art appli" cation from the Individual manu- facturer/exporter.

Cocoa Paste. Butter Powder ehocolate

and other food preparation

containing Cocoa •

301

Brand rate to be fixed on an appl i- cation from the individual manu- facturer/exporter.

Cocoa paste, butter, powder, choco- late and other food preparation crmtamyig cocoa, not elsewhere specified.

Sugar confectt nnary and other sugar

preparation;

4 01

Brand rate to be fixed on an appli- tion from the individual manu- facturer/exporter

Sugar c infectionary and other sugar preparation, not elsewhere specified

BiscwU

501 Biscuits, not elsewhere specified Brand rite to be fixed on an applica- tion from the individual munu- facturer/exporter.

3% (Three per cent only) of the Biscuits, all sorts.

502

f o.b value

-6

Copra Cake :

6 01 G'ipra cake, not elsewehrc specified. Brand rate to be fixed on an appli- cation from the individual manu- facturer/exporter

Concentrate and base for non A Icoholtc

Beverage :

701

Brand 1 ate to be fixed on an applica- tion from the individual manufac- turer/exporter.

Concntratc and base for nonalco- holic beverage not elsewhere specified

Alcoholic Beverage : Alcoholic beverag5 not elsewhere

8 0I

specified

Brand rate TO be fixed on an applica- tion from the i ndividual manufac-

turer/exporter.

Tobacco Manufacturers'

•9

9 01 Tobacco manufactures, not else-

where specified.

Brand rate to be fixed on an appl i ca- tion from the individual manufac- turer/exportet.

90S Pipe or Cigirette tobacco jn the manufacture of which tobacco of for;'gl or gin (other than tobacco of Pakistan, Bangladesh, Burma, Nepal or Bhutan origin) has been used.

Rs 58 90 (Rupees fifty eight and paise ninety only) per kg of foreign tobacco content other than of Pakistan, Bangladesh Burma, Nepal or Bhutan origin contuined Jn the pipe or ciga- rette tobacco.

2 I 3 4

Provided that :—

(a) Drawback at this rate shall be pajd in respect of only such pipe or cigarette tobacco a^ has been munufaciured by a person v,~ho haft been registered foi thi^ purpose by the Collector ol Customs In whose jurisdiction ?uch pipe ur Cigarette tLbaccuis manuiaUurcd,

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

(c) the pipe or c garcLtc lobacco is packed iE tamper proof sealed con- Uinas bsaring ur then outside detailed description oj the gicd">j and

(d) the quantity of foreign tobacco other than the tobacco of Nepal Burma, PakiBtan, Bhutan or Bangladesh origin, contained in the pipw or cigarette tobacco being exported it> established to the satisfactiin. of the Assistant Collector of Customs

Cigarette in the manufacture of

903

which tobacco ot toreign on gin (other than tobacco of Pakistan, Bangladesh, Burma, Nepal or Bhutan origin) ha-, been used.

Rs 58 90 (Rupees fifty eight and paise ninety only) per kg of foreign tobacco content other than of Pakistan, Burma, Nepal Bangladesh or Bhutan origin contained in the Cigarettes

Provided that :-~

(a) Drawback at this rale shall be paid 111 respect of only such cigarettes as have been manufactured by a person who has been registered for this purpose by the Collcc'or 1 f Customea in whose Jurisdiction Such ciigarettes are manufactured, and

(b) the quantity offoreign tobacco other than tobacco of Pakistan, Ei rra Nepal, Bhutan or Bangladesh origin contained in the Cigarette being exported is established to the satisfaction of the Assistant Colkciir of Customs.

904 Cigars in the manufacture of which cjgar wrapper tobacco of forej gn origin (other than cytar wrapper tobacco of Pakistan, Burma, Nepal, Bhutan, or Bangladesh origin) has been used

Rs. 56 00 (Rupees fifty six only) per kg of foreign cigar wrapper tobacco content other than of Pakistan, Bangladesh, Nepal, Eurmaor Bhutan 01 jjin U^LLI in the manufacture of cigar.

Provided that f—

(a) the packages of the imported materials have been verified by the A-~Ett Collector of Customs and sealed wjth the Customs seal before delivery 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-m- chargc of the factory in whi ch 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 A-mt. Collector of Central Excise in whose jurisdiction the factory in which the cigars are manufactured is situated, and

(d) the export is made undei Form AR-4 (Central Excise Series No 60) prescribed under Central Excise Rults, 1944

905

Rs 0 40 (Paise forty only) per kg Hookah Tobacco paste containing not less than 20% ot tobacco by weight.

Bidis

gort

1 5°,, (One pointflve per cent only)

of the f o b. value.

Petroleum Product* •

Petroleum products not elsewhere

1001

specified.

Brand rate to beflxedonanapplica" tion from the individual manufac- turer/exporter.

913 I 2 4 3

Organic Chemicals-, Inoratfmc ChemiccaJs,

Chemicals Products,

n ot Orgmic Chemieils, Inorganic

Clemicils, Chemical products not elsewhere specified.

Brand rate to be fixed on an appl i ca- tion from the individual manu- facturer/exporter

iioa Dichromate—

(1) Sodium Djchromate/Dihydrate Rs. r20 00 (Rupees one hundred and twenty only) per tonne.

(11) Potassium Dichromatc

Rs. 500 00 (Rupees five hundred

only) per tonne.

1103 Alumina Ferric

Rs. 28 75 (Rupees twenty eight and paise seventy five only) per tonne.

1104 Vacant.

11105 Silicon Carbide

Rs 220 • 00 (Rupees two hundred

and twenty only) per tonne.

NOTE —The above rate of drawback IB inclusive of drawback on packing

materials used

Vacant

uofi

Potash Alum

Rs. 8 00 (Rupees eight only) per 1107

tonne.

Bismuth Sub-Corbonatc

Rs 31 00 (Rupees thirty one only) 1108

per kg.

Vacant

TI09

3.110

Alum and Aluminium Sulphate

iron free—

RE 24 00 (Rupees twenty four (1) Ammonia Alum

only) per tonne

00 A^rrunium Sulphate

Rs. 28 00 (Rupees twenty eigh

only ) per tonne.

Bismuth Sub-Nitrate

Rs 28 00 (Rupees twenty eight only) per kg.

Caustic Potash

III2

Rs 572 00 (Rupees five hundcrd and seventy two onl yj per tonne.

III3 Sodium Sulphite

Rs. 180 00 (Rup;es one hundred and eighty only) per tonne

III4 Sodium Thiosulphate

Rs 63 00 (Rupees sixty three only)

per tonne

III5 Sodium Bisulphite

Rs 117 00 (Rupees one hundred and

seventeen only) per tonne.

Synthetic deti_rg;nts with active

IIl6

Rs 560 00 (Rupees five hundred detergent of 18% or more

and sixty only) per tonne.

NOTE.—The above rate of drawback is exclusive of drawback on the

packing materils udcd, if any.

1117 Potassium Carbonate Rs 965 80 (Rupees nine hundred sixty five and paise eighty only) per tonne.

Q I4 THE GAZETTE OF INDIA EXTRAORDINARY PART I—SEC. 2 I 4 3

Potassium permanagnate (97-100 Rs 746 00 (Rupees seven hundred" and forty six only) per lonne.

percent) .

Vacant.

1119

Vacant.

1120

Hydrochloric Acid Technical Grade

Rs 13 80 (Rupees thirteen and' II2I

paise eighty only) per tonne.

containing not less than 28% HCL.

Rs. 25 40 (Rupees twenty five and 1123

paise forty only) per tonne.

Chloride of Lime/Calcinm Hypo- chlonte/ Chlorinated Lim=/ Stable Bleaching powder.

Organic chemicals, inorganic 3% (Three per cent only) of the 1123

f.o.b. value

chemicals and chemical produces nit else- where specified.

Drugs and Pharmaceuticals

Products :

1201

Drugs and pharmaceutical products Brand rate to be fixed on on applica- not elsewhere specified. tion from the individual manu-

facturer/exporter.

Rs 7 40 (RupceB seven and pajso- Vacant. Zinc-oxide Adhesive Plaster

1203

BPC

forty only) per one square metre

Ding., Drugi intermediates and

1204

Pharmaceuticals products (ex- cluding those of Ayur vediCj Homeoparhic, Sidha and Unutii system •> of medicines) the following namely —

(a) Injections, H!1 sorts

2% (Two per com only) of the-

f ob value.

(b) Liquids and drops

2% (Two per cent only) of th

f o b. value

1 5% (One point five per cenfc

only) of the f.o b. value.

(d) Tablets, granules and capsules

2 5% (Two point five per cent

onlyj of the f.o b. value.

1205

5% (Five per cent only) of the>

f.o b value

Drugs, Drug intermediates and pharmaceuLicals, not otherwise specified (excluding those ot Ayur vedic. Homeopathic, SJ dha and Unani System of medicnes)

Synthetic orgamc dyestufls. Dyes

Intermediates and Colour lakes

I3OI

Brand rate to be fixed on an appli- Synthetic organic dye stuffs, dyes intermediates and colour lakes, not elsewhere specified.

cation from the individual manu- facturer/exporter.

915 I 2 3 4

Pigments, colours, paints, enamels,

varnishes, lacquers, synthetic poly-

esters, epoxy resins, prtntng 'nhs

and writing inhs

1401

Brand rate to be fixed on an appli- cation from the individual manu- facturer/exporter

pigments, colours, paints, enamel, vatnshes, lacquers, synthetic polyester, epoxy rcsms, printing inks and writing inks, not che- where specified

iSyrthctic Enamel White .

1402

Rs. 1-88 (Rupee one and paise

eighty eight only) per litre.

1403 Syr thetic Enamel Coloured

Re. 0-63 (Paise sixty three only)

per litre.

1404 Plastic Emulsion Paints

Ri. 2f62 (Rupees two end paise

t.ixty two only) per litre.

Genuine Zinc White Paint .

1405

Rs. 1930-00 (Rupees one thousand nine hundred and thirty only) per tonne.

1406 Vacant.

Vacart, Vacant.

1407 140S

1409

1410

1A1I

1412

R;>. 0-50 (Paise fifty only) per Vacant. Vacant. Vacant. Want. Oil Bound Distemper

1413

kg.

1414 Vac int. (\"l Rotogravure Printing Inks 15% (Fifteen per cent only) of 1415

the fo.b. value

Rs. 12-00 (Rupees twelve only) (,H; Blaokpn mug Inks

per quintal.

sixty only) per quintal.

P ed Lead .

14 16

Rs. 1765-00 (Rupees one thousand seven hundred and sixty five only) per tonne.

1417

I4I8

Vacart. L i t h a r ge . . . ..

R>. 1715 00 (Rupees one thousand seven hundred and fifteen only) per tonne.

Z in L O x i de

1419

R&. 3730• 00 (Rupees three thousand seven hundred and thirty only) per tonne

Essential Oils, hydrogenated caster

ml, perfume materials, aggarba-

ties, toilet*, polishing and cleaning

preparutiors:

1501

Brai d rate to be fixed on an appli- cation from the individual manu- facturer/exporter.

8% (Eight per cent only) of the 1502

f.o.b, value.

E'liential oils, Hydrogenated Cas- ter oil, perfume materials, toilet, polishing and cleaning prepara- tions not elsewhere specified. Aggarbatics, dhoopB, incense cones and incense cubes excluding chandan dhoop (sandal wood dhoop).

g jg THE GAZETTE OF INDIA EXTRAORDINARY PART I—SEC U I 2 3 4

Explosive < pyrotechnic product! (fire

works) safely matches and safety

fuses.

1601

Brand rate to be fixed on an appli- cation from individual manu- facturer/exporter.

Explosive, pyrotechnic products (fire works) safety matches and safety fuse, not elsewhere speci- fied.

Matches all sorts . .

1602

o-6% (.Ploint six per cent onl y)

of the f.o.b. value.

Photographic and cinematographic

Ooodi.

Brand rate to be fixed on an appl- 1701 Photographic and cinematographic goods, not elsewhere specified. cation from individual manU- facturcr/exporter.

1702 ;") Cinema films, exposed coloured Rs 51'55 ^Rupees fifty one and paise fifty five only) per hundred linear metres.

^JI) Cinema films exposed black

and white.

Rs. 2-50 (Rupees two and paise fifty only) per one hundred

linear metres.

Tnsecticides, pesticides, fungicides,

weedtctdes and formulations

thereof

1801 Insecticides, pesticides, fungicides, wcedicidcs and formulations thereof, not elsewhere specified.

Brand iatc to be fixed on an appli- cation from individual manu- facturer/exporter.

Synthetic resins (including adhesi-

ves) plastic raw materials and

articles made thereof:

1901

Brand rate to be fixed on an appli- cation from the individual manu- facturer/exporter.

Synthetic resins (including adbc- sivesj, pjasric raw materials and articles made thereof, not else- where specified

1902 1903 1904 1905 1906

Rs. 489'00 (Rupees four hundred ai d eighty nine 01 ly) per quintal:

Vacant. Vacant. Vacar t. Vacant. Articles or ccmpeniii ( parts of any article made from acrylic mould- in g powder (excluding rigid plastic boards, shcetmg3 sheets; and firms, whctl cr laminated or not and the articles made therefrom).

Provided that the procedure prescribed under rule 56-A or 191-A or igr-H of the Ce'tral Excise Rules, 1944 are not followed by the manufacturer/exporter in the manufacture of the said articles.

1907 Articles or components parts of any article made from cellulose acetate moulding powder or unlaminated cellulose acetate sheets or rods or tubes etc. (ex- cluding rigid plastic boards, sheetings, sheets and films, whether laminated or not), <,a) made of sheets Rs. 267-50 (Rupees two hundred sixty seven and paisc fifty only) per quintal.

9i7I 3 3 4 (b) others . . .. Rs. 1063-00 (Rupees one thousand and sixty three only) per quin- tal.

Provided that the proccduie prescribed under rule 56-A or 191-A or 191-LS of the Ce .tral E\cisc Rules, 1944 are not followed by the manufacturer/exportei in the manufacture of the said articles.

1908

Rs. 1431-00 (Ripces one thousand four hundred and thirty one only) per quintal.

Articles or component parts of any article made from cellulose ace- tate butyrate moulding powder or unlammated cellulc-e acetate butyrate sliectb/rodt/tubea etc. (excluding rigid plastic boards, sheeting, sheets and films whe- ther luminated or not).

Provided that the e^pjeter producer evidence to the satisfaction of the Assistant Collector ot Customs and also produces a certificate from the manufacturer that a quantity of 105 kgs, of cellulose acetate butyrate moulding powder his beei releiseaby the S.T.C. to the exporter or the manufacturer and uaed witmn a period of 12 months immediately preceding the data of such exportation, for the manufac- ture of every quintal of product exported and that the quantity of cellulose acetate butyrate mould'ng powder has not been—

(a) similarly correlated to and accounted for against any other previous exportation of articles of cellulose acetate butyrate moulding powder, 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 oi materials 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 the date of release order in the case of materials released by th; S.T.C , shall betaken 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.

1909

Ri 4338-00 (Rupees four thousand tlvee hundred and thirty eight only) per quintal.

Articles or compo lent parts ot aiy article nude from c:llulose nit- rate sheets, rods or tubis.

Provided that the exporter produces evidence to the satisfaction of the Assistant Collector of Customs and also produces a certificate from the manufacturer that a quantity of 105 kgs. of cellulose nitrate sheet*, rods or tubes has been released by the S.T.C. to the exporter or the manufacturer and uped within a period of 12 months immediately preceding the date of such exportation, for the manufacture of every quintal of product exported and that the quantity of cellulose nitrate sheets, rods or tubes has not been—

fa) similarly correlated to and accounted for agamst any other previous exportation of articles of cellulose nitrate sheets, rods or tubes, or (b) previously re-exported as such or jn 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 1 a months immediately preceding the date 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 S.T.C , shall be taken into account.

Provided further that the procedures prescribed under rule 5<5-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

I a 3 4 1910 Articles or component parts of any Rs. 368-00 (Rupees three hundred and sixty eight only) per quintal.

article made from phenol formal- dehyde moulding powder or un- lammated phenol formaldehyde sheets/rods/tubes etc. (excluding rigid plastic boards, sheeting, sheets and films, whether lami- nated or noij

Hovlded that the procedures prescribed under rule 56-A or 191-A or I9r-B of the Central Hxusc Rules, rg44 arc not followed by the manufacturer/exporter in the manufactureot the said articles

1911

Rs. 2850-00 (Rupees two thousand eight hundred and fifty only) per quintal.

Articles or component parts of any article made from poly- arnidc moulding powder or un- laminated polyannde sheets/rods/ tubes etc (excluding rigid plastic boards, sheeting, sheets and films, whether laminated or not¹).

Provided that the exporter produced evidence to the satisfaction of the Asstt Collector of Customs and also produces a certificate from the manufacturer that a quantity of 105 kgs. of polyamide M P. has been released by the S.T.C to the exporter/manufacturer and used within the period of 12 months immediately preceding the date of such exportation tor the manufacture of every quintal of the product expor- ted and that the quantity of polyamide moulding powder has not been (1) similar ly"correlated to and accounted for against any other previous exportation cf the said articles; or (u) previously re-exported as such or in any other form with or without claim frr drawback.

Explanation:-—In order to determine whether the importation or release of material 18 within the period of 12 months Immediately preceding the date r f 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 S.T C , shall be taken into account

Provided that the procedures prescribed under Rule 56-A or 191-A or, 191-B ' f the Centra] Excise Rules, T944 are not followed by the manufacturer/exporter in respect of the said articles.

1912

Articles or component parts of any article made from unlamlnated acrylic sheets

The amount of import duly per quintal of acrylic sheet paid in the relevant bill of entry or Rs 1292/- (Rupees one thousand two hundred and ninety two only) per quintal, whichever is, less.

Provided that—

(1) Where the exporter produces eviderc' to the satisfaction of the- Assistant Collector of Customs and also produces a certificate from the manufacturer Lhat a quantity of 105 kgs. of acrylic sheets has been imported by the exporter or manufacturer and uRed within a period rf 12 months immediately preceding the date of such exportation fur the manufacture of every quintal of product exporter and that the quantity of acrylic sheet has not been—

(a) similarly correlated to and accounted for against any other previous exportation of articles of acrylic sheets; or

(b) previously re-exported as such or in any other form with or without claim for drawback, the rate shall apply m toto.

(li) Where the evidence specified above is not produced the rate shall be Rs 489-00 (Rupees four hundred and eighty nine only) per quintal.

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 importatl' n of the material in the case of materials Imported directly and the date of teleasc order In the case of materials re- leased by the S.T C, shall be taken into account.

919 I 2 3 4

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 said articles

1913

Rs 375-00 (Rupees three hundred and seventy five only) per quintal.

Articles or component parts of any article made lrom polystyrene moulding powder or unlamma- ted polystyrene sheets/rods/tu- be* 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 01 191-B of the Central Excise Rules, 1944 are not followed by the manufacturer/exporter in the manutacture of said articles.

1914

Rs 347 "oo (Rupees three hundred and forty seven only) per quintal.

Articles or component parts of any article made from polyethylene moulding powder or unlamina- ted polyethylene sheets/rods/ tu- bes 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 Rules, 1944 are not followed by the manufacturer/exporter in respect of the said articles.

Rt. 400-00 (Rupees four hundred 1915

only) per quintal.

Articles or component parts of any artule made from Urea formaldehyde moulding powder or unlaminatcd urea formalde- hyde sheets/rods/tubes etc (ex- cluding rigid plastic boards, sheetings., sheets and films, whe- ther 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 said articles.

I9l6

Rs, 512-00 (Rupees five hundred and twelve only) per quintal Articles or component parts of any article made from polypro- pylene moulding powder or un- fammated polypropylene sheets/ rods/tubes etc. (excluding rigid plastic boards, sheetings, sheets and films, whether laminated or not)

Provided that —

(1) Wherethe exporter produces evidence to the satisfaction of the Asstt. Collector of Customs and also produces the certificate from the manufacturer that a quantity of 105 kgs of polypropylene moulding powder has been released by the S.T.C to the exporter or the manufacturer and used within a period of 12 months immediately preced ing the date of such exportation, for the manufacture of every quintal of product exported and that the quantity ot polypropylene moulding powder has not been—

(a) binrUrly correlated to and accounted for against any other previous exportation of articles of polypropylene moulding- powder, or

fbl previously re-exported as such or in any other for with or without claim for drawback.

the rate shall apply in toto.

(u) where the evidence specified above is not produced the rate shall be- Rs. 347-00 (Rupees three hundred and forty seven only) per quintal.

,g20 THE GAZETTE OF INDIA EXTRAORDINARY PART I—SEC.T I 2 3 4

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 material in the case of materials imported directly and date of release order in the case ot materials released by the S.T.C. 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. Rs. 1236-00 (Rupees one thousand two hundred and thirty six only) per quintal.

Article* or component parts of any articles made from molamine formaldehyde moulding powder or unlaminated melamine for- maldehyde sheets/rods/tubes etc (excluding rigid plasnc bo- ards, sheeting, sheets or films, whether laminated or not).

Provided that the procedures prescribed under rule 56-A or 191-A or r9i-B of the C;ntral Excite Rules, 1944, are not followed by the manufacturer/exporter in respect of the said articles.

II9I8 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. (exclud- ing rigid plastic boards, sheet- ings, sheets and films whether laminated or not and flexible polyvinyl chloride sheetings, films and lay flat tubing! whe- ther containing any textile ma- terial or not).

(a) Flexible] . . .. Rs 143-00 (Rupees one hundred and forty three only) per quin- tal

(b) Rigid—PVC pipes/conduits and accessories of pipes (Rigid).

Rs 229 "00 (Rupees two hundred and twenty nine only) per quin- tal.

Rs 201-00 (Rupees two hundred

and one only) per quintal.

(d) Flexible unsupported sheets . Rs 9-70 (Rupees nine and paise

seventy only) per quintal.

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

1919 Unlamtnated rigid plastic boards, sheeting, sheets, or films made from acrylic plastics.

Rs. 489-00 (Rupees four hundred and eighty nine only) per quin- tal.

1920

Rs. 267*50 (Rupees two hundred and sixty seven and paise fifty only) per quintal.

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

1921

Rs. 9-70 (Rupees nine and paise

seventy only) per quintal.

Flexible polyvinyl chloride sheet- ing, shcetSj films and lay flat tubings not containing any tex- tile materials.

1922

Vacant.

1923 Vacant.

7. 3 4

Plastic bangles, all sorts, made

i9²4

only trorn 0 1; 01 more ot tht iollowmg plastic materials, na- mely, cellulose acetate mould ing powder, cellulose nitrate sheets, cellulose acetate buty- rate moulding powder, poly styrene moulding powder, poly amide moulding powder and acrylic moulding powder or sheets with or without decora- tion with metal foils or wires, lacquers etc —

Rs 375"00 (Rupees three hundred (1) Where plastic materials used include polystyrencmoulding powder, sheet etc.

and seventy-five only) per quintali ot bangles

Rs 489-00 (Rupees four hundred and eighty-nine only) per quintal of bmglee

(ill Where plastic materials used do not include polystyrene moulding powder but include acrylic moulding powder.

(m; Where plastic materials used Rs 1063-00 (Rupees one thousand and sixty-three only) per quintal

1 ot bangles.

do not include polystyrene r moulding powder and/or acry- lic moulding powder, sheets, etc, but include cellulose acetate moulding powder.

Rs 1431-00 (Rupees, one thousand four hundred and thirty-one only) per quintal of bangles.

(i\) Where plastic materials used do not include polystyrene moulding powder, acrylic mo- ulding powder or sheets etc and cellulose acetate mould ing powder but include cellu- lose acetate butyrate mould- ing powder.

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

Rs 4388-00(Rupees fourthousand three hundred and eighty-eight only) per quintal of banp-lea

Rs. 2850-00 (Rupees two thousand eight hundred and fifty only) per quintal of bangles.

(vi) Where plastic materials used do not include, polystyrene moulding powder or sheets, acrylic moulding powder or sheets, cellulose acetate moul- ding powder or sheets, or cellulose acetate butyrate mo- ulding powder but include polyamidc moulding powder

*. * . " *, .^ J. A . . >** 1I 3 3 4 (,b) previously r--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 material in the case of matenals imporied directly and the date of release order 111 the case ot materials released by the S.T.C. shall be taken into account :

Provided further that the procedures prescribed under rules 56-A or I 9 I -A or 191-B of the Central Excise Rules, 1944 arc not followed by the manufacturer/exporter in the manufacture of plastic bangles.

1925

Rs. 31-00 (Rupees thirty-one

only) per dozen.

Spectacle frames/spectacles and sun goggles With cellulose nitrate sheet front and cellulose nitrate sheets aides, with or without len- ses/dare glasses and whether or not fitted with any of the follow- mg materials, namely, hinges, rivets, shields joint?, wire in sides, nose pads, tips

Vacant.

1926

Rs. 5-00 (Rupees five only) per 1927

dozen.

Spectacle frames/spectacles and sun giggles made from cellulose acetate plastic in any f rm with or without lenS"S/glare glasses wh-ther "r i vt fitted with any "f the foil wing mitenals, namely, hinges, rivets, shields jmnts, wires in sides relied g^ld/gold filled/gold pi led wire and/< r c impellents, ilummium an - diSed sides, nose pads, tips etc.

Provided that it is proved to the suisfactirn of the Assistant O llector of Cuitoms thit th: spectacles/spectacle frames exported are genuine spectacle frames, spectacles cr g< ggles of gents and ladies sizes.

Rs 15 00 iJRupeeS fifteen only) pet 1938

d^zen pairs.

Sides of spectacle frames, spec- cl-3 and sun giggles nvide from cellul se nitrate sheets with :>r withoutjoints.

1929

Rs. 2' 00 (Rupees two only) r>er kg * All ither pUstic spectacle frames/ spictacles/g aggies not elsewhere specified.

Synthetic Rubber, Reclaimed Rub-

ber and Articles of Rubber

20DI

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

Synth:tic rubber, reclaimed rub- ber and articles of rubber not elsewhere specified.

2002 Tyres and tubes of the fMl^wing types including tread rubber and flaps—

Ro.i'oo (Rupee oneo nly) per kg.

(1) Raym tyres from Sizes with sectional width if 2-50 up to and including 6-70

Rs. 1-20 (Rupee one and paiso

twenty only) per kg.

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

yzaI 2 3 4 Rs. 2' 45 (Rupees tw>i and paise fort

five only) per kg.

(3) Butyl tubes excluding tubes manufactured from natural raw rubber or indigenous synthetic rubber cr cycle tubes.

Rs. 0-22 (Paise twenty two only) (4) Flaps (allsizes')

per kg.

Rs. o-35 (Paisc thirty live only) (5) Tread rubber (allsizes).

per kg.

2033 Bicycle tyres and tubes—

3'5% (Three point five per cent

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

(1) Bicycle tyres.

(2) Bicycle tubes fitted with val- 2' 5% (Two pc^intfivc per cent only

ves.

of the f.o.b. value.

2004

2- 5 (Two point five per cent only)

of the f.o.b. value.

Articles midc of rubber n )t other- wise specified excluding rubber bladder and tyres and tubes.

2005 Rubb;r transmission belting.

6% (Six per cent only) of the f o b.

Value.

Hides, Skins, Leather, Articles of

Leahther or Artificial Leather,

cither Goods and Travel Goodst

2101      Hides,  skins,  Hither,  articles  of  Brand rate to bo fixed on an applical-
            bother  prartificii'lleather,'  thcr   tion  from  the individual  manuiuc-
            leather  g ods  and  travel g *ods     turcr/exporter.
            n it elsewhere  specified.
           (a)  E  I. Tann:d  hides  and cilf   Rs. 1 • 15 (Rupee one and paise fifteen

1102

1 nly) per kg

skins, namely cow hides,buffa- 1 )W hid 1, kips, cow c 'If and buffalow calf,

Ri. T 15 (Rupees one and paise (b) E. I. T n i :J .kins, na'n-ly

g at skins and sh::cp >kms, fifteen only) per kg.

Rs. i-10 (Rupee one and pause ten Cc) E . I. Tanned snake and rep-

tile skins.

only) per kg.

°" 7% (Point seven per cent only) of 2T03

the f.o.b. value.

Tanned hides and skins chrome tinned (chr me tunned blue hides and '.kins) other than chr 'me crUSt leather and reptile skins

2% (Two par cent only) of the f.o b. 2104

value.

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

3" 6% (Threepointsixper centonly) 3105

of the f.o.b. value.

All typ- •• of finished leather, leather belting, picking bands, buffers, sheep /calf toller skins and leather appr ns, other than reptile Skin? and reptile leather.

2106 Light categ Tiesof travel and' thcr leather g i nds like attachec cases, brief cases, ladies hand bags, walcts, leather apparel, purses etc excluding trose made of reptile skins, fur skins and hair on skins—

3-4% (Three point four per cent (a) Bridles with brass fittings likt nntr.>, buckles etc.

onlyjofthe f.o.b. value.

y 24

l aE ^AZuuLla Ux IJNJJlA -Eyi-i AUKDL A±tj x ART 1—LEC- 1I a 3 4 2'23% (Two point twenty five per

cent cnly)rf the f.o b. vcjle (tO All others including leather bags embroidered cr other- wise, with or without handle.

2107

5-3 %(Fivepcintthreepercentrn]y>

rf the f.o b value.

Heave leather gtods like ssddleiy items, leather trunks, leather suitcases.

Industrial leather Gloves—

2108

(a) made of all leather.

5% (Five per centcnly)of the f.c.b.

value.

(b~) with cl''th backing and cotton 2' 5% (Two point five per centcnly)

cuffs.

ofthef.o.b. value.

Veneers, Plywood, Improved or Re-

constituted Wood, Products made

Thereof:

2201

Brand rate to be fixed on an applicfc— tio n fa m the individual manu- facturer/expo rter.

Veneers, plywood, improved cr reconstituted word, prfduct made thereof, not elsewhere f pe- cified.

Vacant.

3202

2203

(A) Empty tea chests made of ply-

wood par els and 11" tended lor use as packing materials foi Tea, an d fittin gs th ereof.

(l) R'. I59'9° (Rupees one hun- dred fifty LIE e and paise ninety oily) per one hundred square metres of the surface area of such tea chests.

Plus

00 Re 0-90 (paisc ninety only) per kg. of metal fittings made of tin plate, if any

Plus

(ill) Re. 0-27 (Paise twenty seven only) per kg. of wire nails tenter hooks and rivets used if

any

Plus

(iv) Rs. 3-00 (Rupees three only) per k£. of tissue paper for wrapping battens or for lining aluminium foilj us ed, if any

Plus

(B) Plywood panels for tea chests wheT cut to size in panels or sbookB and exported as such.

Rs. 50-40 (Rupees fifty and paiee- forty only) per one hundred square metres.

2204

Rs. 23-40 (Rupees twenty three and paise forty only) per glue lme per one hundred square metres.

Plywood, all sorts not elsewhere specified, mclnd'ng Flushdoors and Black Boards,

2205

Plywood cases other than  tea cbests-
  (i)  Panels  of surface area of 5625 Ri.  109-50  (Rupees  one hundred
      square cms. or less each.         nine  and  paise fifty only) per  100
                                       Square metres  ofsuchpanels.
 (iO  Panels of surface area exceed-  RE.  198-00  (Rupees  one  hundred
      ing 5625 squire cms. each.        and  ninety  eight  only)  per  100
                                        square metres of such panels.

925 I 3 3 4

Explanation,—(1) Tae rare under !>ub-!>enal No. 2205 is for 4 mm thickness of plywood pan els, Therateshall bepropor- tionatcly enhanced or reduced for other thicknesses. (2) Tne drawback rate par 100 square metres of glue line piescnbed in subsenalNo 2204 shall be allowed in addition to the rjtcs prescribed under sub-aena No. 2205.

Cork Mariufaclure\ fnUudinq Crown

Corks-

Cork m 1 lufactures in eluding ciown]

2301

corks not elsewhere specified.

Brat'd rate to be fixed on an appli- cation from the individual manu- facturer/exporter.

2302

Cork stoppers.

fU. 91-00 (Rupees ninety one only)

per quintal.

Cork Discs.

3303

Rs, 107-00 (Rupees one hundred

and seven only) per quintal.

Paper pulp, paper, paper Boards,

Pibrt board, other Boards of wood

pulp or Vegetable Fibre, Articles

made thereof, printed matters. Boohs,

Magazines:

2401

s Brand rate to be fixed on an appli- cation from the individual manna

facturer/eiporter.

Paper pulp, paper, paper board, fibre biard other board of wood pulp or vegetable fibre, articles made thereof, printed matter, books, magzinesnot elscwheretpecified.

Playing cards made out of pulp

3402

R5.1-07 (Rupee on e an d pals e s even board.

only) per kg.

Carbon paper made out of tissue

2403

paper of 20/21 GSM.

Rs. 4-95 (Rupees four and paise ninety five only) per one thousand foolscap sheets.

NOTE (1) The term foolB cape refers to size 8J" x 13*.

(2) The rate of drawback on carbon paper of sizes other than foolscape shall be proportionately higher or less than the rate indicated above according to the area of such paper I* higher or lower than the foolscap size.

Vacant. Vacant. Vacant,

3404 2405 2406

Articles not elsewhere specified Rs. 1 -oj (Rupees one and paise foe 3407

made of blotting paper.

only) per Iqj.

*4O8

NIL.

Newspapers. Articles not elsewhere specified

3409

made of—

(1) Printing and writing paper of Re. 0 • 95 (Paise ninety five only) per

kg-

a substance exceeding 65 gram- mes per square metre.

Re. o-45 (Paise forty five only) per

kg-

2410

Re. 0• 66 (Paise sixty six only) per kg.

(11) Printing and writing paper of substance not exceeding 65 grammes per square metre. Articles not elsewhere specified made of packing and wrapping paper.

2411

Rs. 1-03 (RupeeB one and paise thre^

only) per kg.

Articles not elsewhere specified made of pulp board, grey board, duplex board and triplex board.

0 26 THE GAZETTE OF INDIA EXTRAORDINARY E*M 1—SK. 1 3 4 t 9 2412 Re. 0 • 30 (Pais e thirty only) per kg. 2413

Vacant. Articles not elsewhere specified, made of straw board and mill board.

Rs. 1-28 (Rupee one and patee Articles not elsewhere specified

2414

made of corrugated board.

twenty eight only) per kg.

Vacant.

2415

Flat files fitted with clips,.

2416

As per rate specified against sub- senalNos.24H on pulp board and 3618 on tin plate content.

Paper con es.—

2417

(a; made of packir g wrappin g

paper.

Rs 82*28 (Rupees eighty two and paise twenty eight only) per quintal.

^b) made of duplex, tnplex, grey

and pulp board.

Rs. 128-00 (Rupees one hundred and twenty eight onlyj per quintal.

Paper cones made of straw board

Rs. 37'8o (Rupees thirty seven and 241P

an d/or mill board.

paise eight only) per quintal.

(1) Books with paper covers—

2419

(a) where the printing paper used

Re. 0-95 (Paiscninety five only)

per kg.

is of asubstance exceeding 6$ grammes per Sq Mtr.

(b) Where the printing paper

Re, 0• 45 (Pais e forty five only) per

kg.

u¹ edis of n substance not exceeding 65 grammes per Sq. Mtr.

(2) Books with hard board covers—

(a) where the printing paper used

Re. 0-75 (Paise seventy five only)

per kg.

1 s of a iubs tan ce execedm g 65 grammes per Sq. Mtr.

Re. o-40(Pai6efortyonIy)perkg.

(b) wherethe printing paper used is of a substance not exceeding 65 grammes per Sq. Mtr.

2420

Rs 0 68 (Paise sixty eight enly) Periodicals in bound or flat folded sheets, other than newspapers. per kg.

.2421

Article¹¹ not elsewhere specified, made of polythene coated paper.

Appropriate rate specified against sub-serial Nos. 2407 to 2411 and 2413 to 2414 above on paper con- tent plus appropriate rate speci- fied against sab-serial No. 1914 on polythene content.

Vacant.

3422

2423

Appropriate rates specified against the relevant sub-serial numbers In respect of each type

of paper/paper board content.

Articles not elsewhere specified , made of combination of the arti- cles specified at sub-serial Nos. 2407 to 2411, 2413 tT 2414, 2416 to 2418 and 2421 to 2422 of paper/paper board mentioned in these sub-serial numbers.

Paper or paper board used as pack-

2424

ing materials

At the appropriate rate specified against sub-serial Nos. 2407 to 2411 and 2413.

9*7I 2 4 3 2425 Paper tubes, all sorts including resin impregnated paper tubes, with or without tin shields— 0) made from packing and wrap-"¹ At the appropriate rate specific' against sub-serial No. 2410.

pmg paper;

At the appropriate rate specified (11) made from mill board and

against sub-serialNo. 2413. |

straw board;

At the appropriate rate specified

agai istsub-serlalNo. 2411.

fUl) made from grey board, dup- lex board, triplex board and pulp board.

2426

Rs 2484 00 (.rupees two thousand four hundred and eighty four only pei one thousand bags.

(1) 6 Ply va1v type multiwall paper sticks (4 'ply 70 GSM+2 plyKoGSM) sfzei6i/3'X3'r X 3* (41 9 1 X7 62 X 76 20 cms ) made from imported Kraft paper and used for pack- ing cement for exporls.

Rs 2504 70 (Rupees two thouHand (2) fiPlyvalvetyprmuirnvallpaper

3502

Q2g THE GAZETTE OF INDIA EXTRAORDINARY PAKPI—Sue. 1 i a 3 4

(b) Polyster fibre content.

Rs. 40-50 (Rupees forty and

paise fifty only) per kg.

Rs. 47-25 (Rupees forty seven and paise twenty five only) per kg.

(d) P^lyamide fibre content

Rs. 38-10 (Rupees thirty eight and paise ten only) per kg.

(e) Wool Content—

Rs. 32*50 (Rupees thirty two

and paise fifty only) per kg.

(l) in the worsted yarn of weav- ing quality made from wool top.

(11) in the worsted yarn of Weav- Rs. 27-30 (Rupees luewy Eeven and paise thirty only) per kg.

ing quality not made from wooltop.

Rs. 30-40 (Rupees thirty end

palsc forty only) per kg.

(iii) intheworstedyarnofhosiery quality made from wool top excluding hand knitting yarn,

Rs. 25-10 (Rupees twenty five and paise ten only) per kg.

(iv) in the worsted yarn of hosiery quality n>t made from wool top excluding band knitting yarn.

Re. 0-85 (Pane eighty five enly) (f) Dye content if the yarn is dyed.

peTkg,

Provided that:— (1) the drawback at the above rates on account of fibre crntent may be admissible only if the manufacturer/exporter at the time of shipment declares, that the

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

(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 ha not been made.

(B) Vacant. (O Worsted woollen yarn contain- ing more than 50% by weight of wjol calculatd on the total fibre content, (excluding all wool worsted hand knitting yarn) of 21 BWS or less count—

(i) Wool content—

(a) made from wool top

Rs.5'3O (Rupees five and pals© thirty only) per k.g. on wool content only.

Nil

(b) not made from wool top (li) Dye content if the yarn

Re. o> 85 (Paise eighty five only)

is dyed.

per kg. of yam.

Provided that the drawback at the above rate in resect of wool content may be admissible only if the manufacturer/exporter at the time of shipment declares, and if necessay produces proof to tho satisfaction of Assistant Collector of Customs that the yam is worsted yam.

(D) Dyed yarn spun cut of fibres Re. o- 85 (Paise eighty five only)

per kg. of the yarn.

containing synthetic fibres and/or wool and obtained from fibre wastes, yarn wastes, or fabric wastes by garnetting cr by any other process.

929 I 2 4 3 2503

Thread, twine, curd and rope made out of spun yarn containing cstton, silk, wool and man made fibres but not containing jute—

(A) Yarn content—

(I) Yarn in which man made fibre of cellule sic I'Mgin predominates in weight— (1) Not containing, Or contain- ing nr t mr re than one-sixth by weight of non-ccllulosic fibre calculated on the total fibre content—

Nil

(a) of count upto 20 (b) of counts exceeding 20 but

not exceeding 25

Paise 1 • 5 (Paise one point five only) per count per kg. LESS p. 30 (paise thirty only) per kg

not exceeding 35.

Paise 10 (Paise ten only) per count per kg. plus paise 4 (Paise four only) per count per kg. exceeding 25 counts.

(d) of counts exceeding 35 but

not exceeding 45.

Paise 50 (Fatfe fifty only) per count per kg. plus Paise 8 (Paisc eight only) per count per kg. exceeding 35,

(e) of counts exceeding 45 but not exceeding 55.

Paise 130 (Paise one hundred and thirty only) per count per kg plus Paise 14 (Paise fourteen only) per count per kg. ex- ceeding 45.

(f) of counts exceeding 55 Paise 5'5 (Paise five point five 1 nly) per count per kg. LESS Paise 30 (Paise thirty only) per kg.

amount an ttdditicn cf 4-6% shall tfoTE:—In computing the drawback be made to the amount arrr ved at the rates mentioned am ve-

(u) C mtaimng m<. re than ( nc- Rs. 18-80 (Rupees eighteen and

paibe eighty only) pei kg.

sixth by weight of non-cel- lulosic fibre calculated i^n the total fibre content.

H. Yarn in which cotton predo-

minates in weight—

(i) not containing or containing not more than one-sixth by- weight of non-cellulosic fibre calculated on the total fibre content—

Nil

(a) of count upto 20 (b) of count exceeding 20 but

not exceeding 25.

Paise 1-5 (Paise one point five only) per count per kg. LESS Paisc 30 (Paise thirty only) per kg.

Paisc 10 (Paise ten only) per count per kg. plus Paise 4 (Paiso four only) per count per kg exceeding 25 counti.

top THE GAZETTE OF INDIA EXTRAORDINARY PART I—SKC- 1 I a 3 4

(d) of counts exceeding 35 but

not exceeding 45.

Paise 50 (Paise fifty only) pet count per kg. plus Paise 8 (Paise eight only) per count per kg. exceeding 35.

(e) of counts exceeding 45 but

not exceeding 55,

Paise 130 (paise one hundred and thirty only) per count per kg. plus Paise 14 (Paise fourteen only) per count per kg. ex- ceeding 45.

(f) of counts exceeding 55 paise 5-5 (Paise five point five only) per count per kg. LESS Paiso 30 (Paise thirty only) per kg.

NOTE:—In computing ihe drawback amount and addition of 4'6% shall be made to the amount arrived at the rates mentioned above, (ii) Containing more than one- Rs. i8-8o (Rupees eighteen and sixth by weight of non-ccl- paise eighty only) per kg. lulosic fibre calculated on the total fibre content.

III. Yarn in wh>ch wool or acrylic fibre or both together predomi- nate or pred 'inmate in weighr—

Nil

(i) not containing or containing not more thiafl one-sixth by weight of non-cellulosic fibre (other than acrjlic fibre) calculated on the total fibre content.

Rs. 18-80 (Rupees eighteen and

paise eighty only) per kg.

(11) containing more than one- sixth by weight of non-ccl- lulosic fibre (other than acrylic fibre) calculated on the total fibre content.

Rs. 25 10 (Rupees twenty five

and paise ten only) per kg.

IV. Spun (dis continuous) yarn in which man made fibres of non- cellulosic origin, other than acry- lic fibre predominate^! in weight.

Provided that:—

(1) the drawback 0:1 account of yarn content specified at (A) above may be admissible if the Tnanufacturcr/expoiter at the time of shipment declares that yarn used is duly paid and specifies the sub-serial No., item and sub-item under which the drawback is claimed, giving the fibre compositions in the yarn, and if the Asstt. Collector of Customs is satis- fied that the yarn falls under the sub-serial No., item and sub-item. Otherwise, the drawback at other appropriate rate, decided on the basis of evidence available may be grafted.

(11) where two or more of the following fibreB that is to say (a) man made fibre of cellulosic origin (b) cotton (c) wool or acrylic flbie, or b"th (d) silk ie) man m. de fibre or non-cellulosic origin other than acrylic fibre, in any yarn, arc equal in weight than, such one of those fibres, the predominance of whie' would render such yarn fall under that sub-item or item (hereafter ictcrred to as the applicable sub-item or itcm)3 among the sub-items. ->rd items Nos. 18 III, 18A, 18E, iBC, 18E, which read with the relevant "otiflcation for the time being in force issued under the Central Excise Ri.les, 1944, involves the highest amount of duty, shall be deemed to be predominant ir such yarn and accordingly such yarn Bhall be deemed to fall under the applicable sub-item or item, as the case may be. The drawback on such yarn will also be governed by the same consideration.

(m) In respect oi cotton thread or twist, no drawback on account of cotton yarn content under item 2SO3(A)fir shall be aifeniirsible.

931 4 1 a 3

occurs under the sub-senal No. (iv) the term "Count" wherever it

25O3(A) refers to "English Count"

(B) Dyes content of goods made out Rs. 0*90 (Paise ninety onjy) per kg. of the spun yarn content of

the goods.

of yarns specified at sub-item (A) above if they contain an ag- gregate of 50% or more of wool and/or synthetic man mnde fibre and where th e goods arc yarn dyed or piece dyed.

(a) Polyester fibre

Ra. 42-25 (Rupees forty two and paise twenty five only) per kg.

(b) Polyjmidc fibre

Rt. 39-70 (Rupees thirty nine and paise seventy only) per kg.

Rs. 1-90 (Rupee one and paiso (f) Acetate fibre

ninety only) per kg.

Rs. 1-30 (Rupee one and palso v,n; Viscose fibre

thirty only) per kg.

(d) Acrylic fibre

Rs. 49-25 (Rupees forty nine and paise twenty five only) per kg

(,e) Wool content—

Rs. 34-co (Rupees thirty four

onl\) per kg.

(i) in worsted yarn of weaving quality made from wool top.

RE. 2P-45 (Rupees twenty eight and paise forty five only) per kg-

Rs. 31-70 (Rupees thirty on and paise seventy only) per kg.

Ui) in worsted yarn of weaving quality not made from w 11 1 top. (f) Wool Content— (1) in worsted yarn of hosiery q'lality excluding hand knitting yarn or knitting wool, made from wool top.

Re. 26-20 (Rupees twenty six and paise twenty only) per kg.

(11) in the worsted yarn of hosiery quality excluding han d k' lttin g yarn or 10 lttn g wool 1 o¹" made from wool top.

Provided that (1) the drawbacK at tne aoovc KUCS or accourt 01 synthetic fibre content may be admissible only if the manufacturer/ exporter at tine time of shipment declares that—

(a) the synthetic fibres mentioned at item (a) to (d) above contained in export goods are duty paid virginj fibres (and rot the fibres obtained from fibre wastes, yarn wastes, or fabric wastes by gar- netting or by any other process);

(b) the yarn used under item (e) and (f)"rbovc is worsted. (c) no rebate of the duty paid on fibres has been obtained under tho

Central Excise Rules, 1944-

(2) The drawback at tl e above rates on fibre content may not} be allowed in respect of thi EC fibres for which the declaration as aforesaid has not been made.

<£2 THE GAZETTE OF INDIA EXTRAORDINARY PART I—S"C 1 I a 3 4

Rs. 5-50 (Rupees five and pahe

fifty only) per kg.

(11) (a) Wool Content in goods made out of worsted yarn containing more than 50% by weight of wool calculated on the total fibre content (excluding hand knitting yarn) of 21 BWS or less counts made from wool top.

Ifil

(b) Wool content in goods made out of worsted yarn containing more than 50% by weight of wool calculated on the total fibre content (excluding hand knitting yarn) of 21 BWS or Ie98 counts not made from wool top.

Provided that the drawback at the above rate in respect of woo content may bo admissible if the manufacturer/exporter at the time of shipment declares and if necessary, produces proof to the satis- faction of the Asstt Collector of Customs that the yarn is worsted yarn.

Vacant

3504.

Vacant

(a) Jute yarn (including Bimlipatam

2505. 3506.

Rs. 600-00 (Rupees six hundred only) per tonne plus appro- priate rate fixed under sub-item

(b) below.

)ute or mesta fibre), twist, twine, thread and ropcin which jute yarn predominates in weight.

Provided that when the goods are exported as such the drawback at the above rate shall apply if the exporter declares on the Bhipplng bill and also produces proof to the satisfaction of the Asstt. Collector of Customs that the goods are duty paid and that no rebate under rule 12 of the Central Excise Rules, 1944 has been claimed in 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.

(b) Refined dlescl oil or jute ba-

tching oil content in jute product.

R'. 0-65 (Paise Mxty five only)

per tonne of product.

(1) Hessians, D.W. Tarpaulins, D.W. Jute canvas and jute yarn/jute twitt/juto twine of the typeB used in Hessian, D.W. Tarpaulin and D.W. canvas.

Rs. 0-15 (Paise fifteen only) per

tonne of product.

(11) Jute yarn, jute twist and tute twine of the types other than those specified in (i) above.

Rs. 0-87 (Paite eigMyseven only) (in) Jute sackings and jute web-

bings.

per tonne of the product.

Rs. 0-15 (Paise fifteen only) per

tonne of the product.

i,iv) Carpet backing cloth ha- ving width of 2*64 metres and more

Rs. 0-48 (Paise forty eight only)

per tonne of the product.

(v) Narrow carpet backing cloth having width of less than 2'64 metres.

933 1 2 3 4 Vacant 3507

2508

Brand rate to be fixed on an application from the indivi- dual manufacturer/exporter.

Rjpesj lines cordages, twines, and slings made wholly or partly from sisal fibre and/or manila hemp fibre.

Rs, 0-50 (Paise fifty only) per (a) Viscose filament yarn.

2509

Kg-

Ra. 2-75 (Rupees two and paise (b) Viscose tyre yarn.

seventy five only) per kg.

Provided that the above rates of drawback may also apply to ex- ports of fabrics made out of above filament yarn and exported under bond under rule 13 or 14 ot the Central Excise Rules, 1944, without payment of excise duty on such filament j a m.

(a) Viscose tyre cord/twine

2510

Ra, 2-75 (Rupees two and paise seventy five only) per kg.

Rs. 5'25 (Rupees five and paisc (b) Viscose tyre cord/twine

twenty five only) per kg.

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

2. Tiie 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 ob- tained under Central Excise Rules, 1944.

2511 Polyarflide Filament yarn— (a) not above 225 deniers

Rs. 1-8o (Rupee one and paisc

eighty only) per kg.

(b) above 225 deniers

Rs. 6-3J (Rupees six and paisc

thirty five only) per kg.

Provided that the rate of drawback mentioned above may also apply to exports of fabric made out of above filament yarns and exported under bond under rule 13 or 14 of the Central Excuse Rules, 1944 without payment of excise duty on such filament yarn.

2512 Vacant

(I) Thread, twines, cords (ex-

3513

cluding parachute cords and vis- cose tyre cord/twine) and ropes made wholly out of synthetic man- made filament yarn— (A) Polyoster filament yarn con-

tent—

(V" below 30 demers

Rs, 114-00 (Rupees one hundred

fourteen only) per kg.

(11) 30 demerB and above but

below ?5 dcnieri.

(111) 75 deniers and above but

below 100 denicrs

Rs. 83-40 (Rupees eighty three and paise forty only) per kg. Rs, (,T(>Q (Rupees sixty seven and paisc sixty only) per kg. Rs- 56-00 ^Rupees fifty six only^ (IV) 100 denjers and above but not above 750 deniers. per kg.

(v*) Above 750 deniers

Rs. 17-65 (Rupees seventeen and paise sixty five only) per kg-

Cjg* T HB GAZETTE OF INDIA EXTRAORDINARY PAHT I—Sue. 1 I 2 3 4

.

(B) Polyamide filament yarn

content-^

(0 Below 35 demeri

Rs. 63-00 (Rupees sixty three

only) per kg.

: Ri. 55'75 (Rupees fifty five and (ii) 35 demers and above but less than So demcr?.

(lii) So dcmerS und abi vc but less than no demeri.

paite seventy five only) per kg. R¹. 48-45 (Rupees forty eight and paiiic forly five only) per kg.

(IVI no denicrs and above but less than 150 dcruers.

Rs. 41-20 (Rupees forty one end paisc twenty only) per kg

(v) I5odenicrsand above but not above 225 denierS.

Rf. 22-25 (Rupees twenty two and paise twenty five only) per kg-

Rr. 27-00 (Rupees twenty seven (vi) Above 225 denicrs but not

above 750 deniers.

1 'nly) per kg.

Rs. 13-10 (Rupees thirteen and (vu) Above 750 dcmerS

paise ten only) per kg.

content—

(1) below 75 deniers

Rs. 18-30 (Rupees eighteen and paise thirty only) per kg,

Rs, 12-05 (Rupees twelve and (u) 75 deniers and above but

paue five only) per kg.

below 100 deniers.

Rs. 8-80 (Rupees eight and paise-

93*I • 3 4 Re, 0-90 (Paise ninety only) per kg. of the filament yarn content (3) Dyesoontentof g( i ds made out of filament yarn specified at 2513 (1) of the filament yarn cement in the g .<_ ds and where the goods arc yarn dyed/piece dyed

Provided that—•

(t) the rates specified against (A) and (B) above in relation to yarn con- tent may apply only if the Central Excise duty at tho appropriato rate on the yarn has been paid and no rebate of said duty has been ob- tained under the Central Excise Rules, 1944.

(2) (1) the drawback at the above rates in respect of filament yarn con- tent in respect of (A) and (B) above may be admissible only If the manufacturer/exporter at the time of shipment declares that the benefit of duty exemption on imports of ysm in terms of Department of Revenue and Banking, Customs Notification N"¹ 123 and 128 dalcd 1-7-1977 read with Notification No. 159- Cus dated 15-7-1977 has not been availed of in respect of yarn content of the export goods.

(11) where the declaration specified at (1) has not been made the ratc mentioned against sub-serial No. 2619 shall apply subject to the condition mentioned therein.

Provided further that the rates specified above in respect of item (C) and (D) in relation to the yarn content may apply only if the Cen- tral Excise duty on the yarn has been paid at the appropriate rates and no rebate of the said duty has been obtained under tho Central Ex- cise Rules, 1944.

t6 Textile Pabncs and Hosi:ry

2601 Textile fabrics and hosiery not

elsewhere specified.

Brand rate to be fixed on an ap- plication from the iv dividual ma- nufacturer/exporter.

2602 Vacant 2603 Vacant 2604 Vacan t 2605 Vacant

2606 Fabrics and hosiery made Rates of yarn contents, dyec'H- ent, and fibre content as spe- cified against sub-serial No 2503 subject to tho conditions mentioned therein.

9 36 THE GAZETTE OF INDIA EXTRAORDINARY PART I—SEC. 1

f.—

I 2 3 4

2617 2618

Vacant Vacant

2619 (A) (1) Fabrics including machine embioidercd fabrics (other than hand embroidered or hand operated machine em- broidered fabrics) and hosiery, made wholly out of polyester filament yarn.

(1) Below 30 deniere

(2) 33 deniers and above but below 75 deiiers.

(3) 75 l : n : rS and abive but b;l

Rs. go -oo (Rupees eighty only) per kg.

Rs. 72-80 (Rupees seventy two and paise eighty onlv) per kg. " Rs. 65 50 (Rupees Sixty five and palso fifty only) per kg.

(4) 103 d-mers and ab 'Ve but

n->t abive 750 deniers.

(5) Ab">ve 750 deniers.

(11) Fabuc. including machine Rs. 50-95 (Rupees fifty and paisOw. ninety five only) per kg.

Rs 15-60 (Rupees fifteen and paisc sixty only) per kg.

embr-iidered fabrics Cither than hand em.br" idered cr hand t pera- ted machine embroidered fab- rics) quilted fabrics, quilted blankets and h Siery made who- lly out "f nylon filament yarn—

( IJ B;l>w 35 demcrs.

(2.) 35 deniers and abuvc but less than 80 deniers.

Rs. 61-15 (Rupees sixty one and paiie fifteen only) per kg.

Rs. 53-85 (Rupees fifty three and , pai ,L eighty five only) per kg.

Rs. 46- 60 (Rupees forty six ajid paisc sixty i"nly) per kg.

(3) So dinicrs and ab we but le^s than no dcnierS. (4) no J;mers and above but Rs. 39' 30 (Rupees thirty nine and paise thirty only) per kg.

ICJS than 150 deniers. (5) 150 denurs and ab ->ve but n it above 750 dcmcrS.

(6) Above 750 denier¹!.

Rs. 20-35 (Rupees twenty and paise thirty five (.nly) per kg. Rs 6 50 (Rupees six and paise fifty cnly)per kg.

(lli) Fabrics including machine em- Rates c f yarn content as specified at br idered fabrics (< ther than sub-serial No. 26i9(A) (1) to (n) hand cmbr 'idered or hand 1 pe- as the case may be. rated machine embroidered fabrics) and h sicry made of mixed yarn of nyl .n filament and polyester filament.

(B) Textured yarn content in the goods specified at sub-serial N r. 26i9fA) fi) to (ni) above.

The rate of filament yarn cement as specified at sub-serial No. 2619 (A) (1) to (lii) above, as the case msy be, plus Rs 5-00 (Rupees five < nly) per kg.

Provided that the rates specified again'.t itcmf (A) and (B) t-bove in r-lati n to the yarn content may apply fnly if the Central Exdfc©. duty on the yarn has been paid at the appropriate rates und n<_ itbate of said duty has been obtained under the Central Excise Rules 1944.

937 2 I 3 4 2620 Rate rf yarn content and dyes con tent specified at sub-serial No

2513.

Fabrics and hosiery made wholly out ot Synthetic man made fila- ment yarn and/or textured yarn, other than tho>ce covered by sub-serial No 2619

Provided that:—

(i) the rate specified abo\e in relntii n to the yarn content may apply i nly lfthc Central Excise duty on the yarn has been paid at the appropriate Mtes und no rebate t f the Said duty has been obtemed under the Central Exciie Rules, 1944.

(2) the drawback at the ab< vc rate in respect of filament yarn content wtuld be admissible c nly if the manufacturer/exporter at the time of shipment declares that the benefits of duty exemption 1 n imp' rts of yarn in terms of Department od Revenue and Banking, Customs Notificaticn No. 123 arin 128 dated 1-7-1977 read with Notification No. 159-Cus. dated- 15-7-1977 has not been availed of in respect of yarn contents of the exrx rt gi ods.

2621

(a) Viscose tyre cord fabric warp Rs. 2-75 (Rupees two and paise- Sheet.

sevety five only) per kg.

(b) Viscose tyre cord fabric/warp Rs. 5*25 (Rupees five and paise.

Sheet.

twenty five only) per kg.

Explanation—(1) The rate at (a) abo\c shall also be applicable to exports of viscose lyre 0 rd/wcrp ^heet when exported under bcrd under rule 13 or 14 1 f the Central Excise Rules, 1944.

(ii) 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 has been obtained under the Central Excise Rules, 1944.

2622

(a) Jute fabrics (including Bimli- patam Jute or mesta fibre), in which Jute predominates in weight, when exported as such < r when used for packing other export gocdr.

Rs. 6oo*oo (Rupees six hundred only) per tonne plus appropriate rates fixed under sub-item (b) beolw on refined diesel oil or jute batching 01] content.

(1) Provided that when the goods arc exported as such, the drew back at the above rate shall apply if the exporter declares en the Ship— ping Bill and also produces pri of to the satisftctio n < f the Assistant Collector of Customs that the got ds ore duly paid tnd that no rebate under rule 12 of the Central Excise Rules, 1944 has been claimed in respect of such consignment

(2) Provided alsi that when the jute goods are used for packing for other export goods, the procedure prescribed under rule 191-A and rule 191-B of the Central Excise Ruels has not been followed In respect of such Jute goods.

(b) Refined diesel oil or Jute batch- ing oil content in Jute product—

Rs. o* 65 (Paise sixty five only) p er

tonne of the product.

(1) Hessians, D.W Tarpauli- ne, D.W. Jute Canvas and jute yam/jute twist/ jute twine of the types used in Hessian, D W. Tarpaulinc and D.W. Canvas.

Rs. o-15 (Paise fifteen only) per

tonne of the product.

(ii) Jute yarn, jute twist and jute twine of the types other than those specified in (1) above.

9 38 "THE GAZETTE OF INDIA EXTRAORDINARY Pi"r t-BiC. 1

I 2 3 4

(rii) Jute ">ackings and Jute web- Rs. o- 87 (Paise eighty seven only)

bing.

per tenne of the product.

Rs. o-15 (Paise fifteen only) per

(ivi Carpet backing cloth hav- ing width < f 2- 64 metres and tt nnc rf the product

mere.

(v) Narrow carpet backing

Rs. o- 48 (Paise forty eight only) per

tonne of the product.

cloth having width <" fless thun 2' 64 metres.

C 'tt^n handl om fabrics namely

2623

the f-Ilowing—

R⁰. 1-40 (Rupee one and paise

I" rty only) per kg.

(0 Real Madra". handkerchief with ait :ilk embellish- ment

2% (Two per cent only) of the

f o.b. value.

(li) Handl orn lungJcs includ- ing handl om lungiLS c n- taining Radiant yarn.

Rs. o- 80 (Paise eighty only) per kgi

(iii) All "ther handTom fabric which aie cirher piece dyad And/ r made frnm c iii'ured yarnsand/"rprin- ted (but excluding such fabrics which c *ntain c '1 urcd yarns rnly in b >ider arid nrt in the body of the bafrics and/ •r which arc only printed in borders and rrt in the b"dy of the fabrics).

Vacant.

2624

2625 Textile fabiics c ated ( r liminated with preparali n of pnlyvinyl chloride c impound.

(1) where the base fabric is c t t rn fabric (excluding powerlom and handlocm fabbric->)—

Rs. 1-30 (Rupees one and paise thirty only) per kg. of Polyvmyl Chloride compound content, plus

(a) where pr"'of of payment •f duty on fabric used in (.he manufacture i>f 1J.V.C cl

the actual amount of Central Excise duty paid on cotton fab- rics used in the P.V.C. cloth. Rs. 1-30 (Rupee one and paise thirty only) per kg. of po]yvlnyl

Chloride compound content,

(b) while the pr "f of pay- ment of duty im fabric is not produced.

plus

Rs. 4-00 (Rupees four only) per one hundred square metres of cotton fabric content.

(2) where the base fabric used Rs. 1-30 (Rupee one and paJse is man made synthetic vis- thirty only) per kg. of Polyvinyl cose staple fibre fabric. Chloride comopund content,

plus

the drawback rates fixed under sub-

serial No. 2503.

Explanation —In order to establish payment of Central Excise duty on cotton fabric content the exporter shall produce documentary evidence to the satisfaction of the Assistant C">Hector of Customs and cordate the same with the expert goods.

939

2 3 4

Provided that •—

(0 where the exp Tter dres nrr claim rebate of duly of exciie on base cotton bafric d ther than prwcrlccm fabrics and h e n d l um fabrics) under Central Excise Rules, 1944 or where each textile fabric coated or laminated with preparation of polyvinyl chloride compound, have not been manufactured in accordrnce with the procedures pres- cribed under rule 96D or 191-A or 191B of the said Rules, the above rate of drawback shall apply in tot",

(ii) where the exporter has claimed rebate (. f duty of excise on the base cotton fabric (excluding handlcom or powerloom fabrics) or availed of the procedures mentic ned ab< ve in respect of base cotton fabric (excluding cotton handln rn/rx wcrlf rm fabrics) or P ? "" vinyl cli-ride sheeting, the rate if drawback shall apply subject to the modification that the rate specified in respect of base fabric content and/or p< lyvmyl chloride content aS- the case may be, shall not apply.

3626

Rates for yarn contents, fibre con- tents and dyes content specified against Sub-SfnalNo.2503 and/ or 2513 as the case may be subject to the crnditjons mentioned therein^ :

Fabrics and Hosiery partly made out of synthetic man made fila- ment yarn and/i-r textured yarn and partly out of spun yarn containing ccttrn, silk, we0land man made fibres but not con- taining iute3 where such yarns are used as warp or weft or both or as embellishment decoration yarn.

2627 2628

:>f yarn content will be admissible specified at tub-senal No. 25O3(A) 0.

Provided that no drawback 1 in respect of fabrics using yarn as (I) (i) sub-serial No. 2503 (A)(II)( Vacant, Cotton fabrics falling under item No. 19-I oi the First Schedule to the Central Excises and Salt Act, 1944 and manufactured on powerloom?., & tt< n yarn con- tent in which cotton pre-domi- natcs in weight—

(i) of count¹: upto 20 (ii) of counts exceedding 20 but not exceeding 25

(iii) of counts exceeding 25

but not ecxecding 35

(lv) of counts exceeding 35

but not exceeding 45

(v) of counts exceeding 45

but not exceeding 55

(vi) of counts exceeding 55

Provided that : —

NIL

Paise i-5 (PaLsc one"point five c nly) per count per kg. less paise 30 (Paise thirty only) per kg. Re o-10 (Paisc ten only) per kg. plus Re. 0-04 (Paise four only) per count exceeding 25. Re. 0-50 (Faise fifty inly) per kg. plus Re. 0-08 (Paise eight only) per count exceeding 35.

Rs. 1-30 (Rupee one and paisc thirty only) per kg. plus Re. o* 14 (Paise fourteen only) per count exceeding 45.

Paise 5-5 (Piase five point five only) per count per kg. less Re. o- 30 (Paise thirty only) per kg. ;

( i) where the fabric contains 2 or more yarns of different counts and or falling under different count groups mentioned above, the drawback shall be all" wed e n the basis of the weight of each category of yarn at the rate appjlicable to the count groups aforesaid.

9 40 T HE GAZETTE OF INDIA EXTRAORDINARY PAMT t-flnc. 1 I 2 i 4

(11I the crunt of year shall be size cf grey unsized yarn expressed

as the number of 1000 metres hanks per one half kg. (ufi the munufacturer/exp rter declares in the shipping bill that Central Excise duty on yarn used in the manufacture of c t t nn fabrics has been paid.

Made up articles. Garments, Chiefly Made from

2 7.

Textile materials :

2701 Made up articles, garment 1, chiefly nude from tcxnle materials not elsewhere specified.

2702 Brand rate to be fixed on an appli- cation from the individual manu- facturer/exporter.

Readymadc gjrdmenfs midc of 1 6 (One point six per cent only) of the f.o.b. value.

cotton handloom fabrics

2703 Re.o 80 (Paise eighty only) per kg.

Made up articles of cotton hand- loom fabrics falling under sub- serial No. 2633(11?) and 2623 (wi")

2704 Vacant.

2705 Re. 0 90 (False ninety only) per sq.

Ribbons inked or uninked used on typewriters and similar office equipment

2706 metre of ribbon made of cotton* fabrics of superfine category.

Knitwear and other made up articles made wholly out of spun yarns containing cotton, silk, wool and man made fibres but not containing jute.

Rate for yarn contents, dye con- tent and fibre content as specified against sub-serial No. 2503- subject to conditions men- tioned therein 1

Provided that no drawback on account of yarn content shall bo admissible in respect of made up articles of fabrics using yarn specified at sub-serial No. 25O3(A)(iyi) and sub-serial No. 25O3(A)(II)( i 1

2707 Hosiery articles made of cotton yarn including those made of knitted fabrics of cotton yam (exttuing particles of 20s counts of yarn)—

2% (Two per cent only) of the f.o.b. value or Rs. 0-90 (Falser ninety only) per kg. whichever is less.

fa) where the f o b. value of cotton hosiery is Rs 45 00 (Rupees forty five only) per kg. or below.

(b) where the f.o.b. value of cotton hosiery Is above Rs. 45 00 (Rupees forty- five only) per kg.

3% (Three per cent only) of

the f.o.b. value of Rs. 3'

(Rupees three only) per kg.

whichever is less.

3708 Vacant

Vacant.

2709

2710 Vacant.

Vacant 2711

2712 Vacant.

Vacant.

2713

Vacant 2714

Vacant 2715

2716 Vacant.

941 I 2 3 4 2717 Vacmt

Vacant

2718

(A) Knilwcai and other made up

2719

aiticles made of—

f\) Wholl\ out of polyester The rates of yarn content as speci- fied at sub-sen al No 26i9(A)(i)

li'ametit varn Coiner that hand embroidered or hand operated michinc embroi- deied fabncsj

fill Wholly our of nylon fila- Reies ol yarn content as specified at sub-serial No, 26i9(A)(u)

ment yarn (other than fishing nets, hand embroi- dered or hand operated machine embroidered fab- r,Cs).

Rate of yarn content ai s-pccified at

sub-serial No, 26i9(AXui) (111,) Of mixed yarn of nylon filament and polyester filament (other than fish ing nets and hand embroidered or hand operated machine embroidered fabric ).

(B) Textured yarn content tn the B >jds specified at sub-serial No, 2719^1 (1), mi and dm

The rate of filament yarn content ai specified at sub-serial No. 26i9(AXi) to fiiii above, an the case may be, plus Rs. 5 00 (Rupees five only) per kg. :

Provided that the rate specified in nems(A) and (B) above in relation ro the yarn content mav apply only if the Central Extcise dutv on the varn has been paid at the appropriate rates and no rebate of siid duty has been obtained undei rhe C:ntral Excise Rules, 1944-

^720

Rrates for yarn contents, fibre con' ent and dye content as specified asjiinst sub-serial No 2503 and/or 2513 as the case may be, subject to the cmiitions mentioned therein:

Knitwear and other made up articles madt partly out of synthetic man made filament yarn and/or textured yarn and partly out of spun yarns con- tanintf cirinrt, silk, wool 2nd mand made fibres hut nut con- taining jute, where such yarns aie usi_d as u vp 1 r wetc or both as embellishment/decorations

Proviicd that no drawback on account of yarn concent be admis- sible in re-pect of mid e up articles of fabric .ising yarn specified at sub- sentil N" 2O53fA)(II(0 and 2503^/11X1)

2721

Rate of yarn content and dyes content as specified at sub-

serial No, 2513:

Knitwear anij other made up arti- cle-, ("sx^ludino; fishing nets) minufactiired wholly out of synthetic man-made filament >arn ani/01 tLxiurcd yam other than those covcicd b> sub-serial No 2719

Provided that •— (1) the rite np;cifi;d ab"u'e 11 relation to the varn content may app'y oi'y if thL C^ncral Eicise duty at the appropriate rates on Lh; varn hai been p ud an 1 no rebale of the said duty has b-Ln obfaincd under the Central Excise Rules, 1944.

I 2 4 3

(2) the drawback at the above rate in respect of filament yarn cintent miv be admissible rally if the manufacturer/exporter at the time of shipment declares that the benefits of duty ex"mntjon on import of yarn in terms of Department of Revenue and Banking, Customs Notification No 123 and 128 dared T--r-TQ77 read with nouficition No 159-Cus 'dated J5-7-77 his nut been availed of in respect of yarn content of the export goods.

2722

Rs. 600 00 (Rupees six hundred onK) pertonne plus apprcpnare rate fixed under sub-item (b) below on refined diesel oil or jute batching oil conreni:

(a) Jute manufacture" not else- where specified (lnicudmg Eim- lioatam jute or mesta fibre), in which mte predominates m weight when exported as inch or when used for packing other goods

d) Provided that when rhe goods are exported as such the draw- back at the above rate shall apply if the exporter declares on the Shipping Bill and also produces proof to the satisfaction of the Assis- tant Collector of Customs that the goods are duty pard and that no rebate under rule 12 of the Central Excise Rules, 1944 has been claimed in respect of such c insignment"

(2) Provided also that when the iutc goods are used for packing 0' other export giods the procedure prescribed under tulc iqi-B of the Central Bxcise Rules, 1944 has not been followed m respect of such jute goods

fb) Refined dicscl oil or mte

hashing oil content in jute

product—

Re 0 65 fPaise sixty fhe only) per

tonne of the product (1) Hessians, D W Tarpau- 1 ins, D.W Jute cinvav and lute varn/jute twist/jute twine of the tvprs u^cd in He^iian" D.W Tarpaulme and D.W Canvas

Re 0 15 ("Paisc fifleen only) per

tonne of the product.

OJ) Tute varn, jute twist and jure twine of the tvpe" ofher than those specified in (i) above

'11O Jure sackings and jure Re 0 87 (Paise eighty seven only)

webbing

per tonne of the product.

Re 0 15 (Paise fifteen only) per

tonnes t^f the product rTv) Cirpct backing cloth hav- ing width of 2 64 metres 1 r more.

Re 0 48 (Paise forty eight only)

per tonne of the prrduct.

(v) Narrow cirpet backing cloth having width of less than 2 64 metres

A p pn p r i j iT r a te f ir j u te c e m e nt C iir products containing jute.

2723

as specified under sub-serial No 2622.

Gai Mantles—

2724

Ci) 200 CP

fn) 300 CP

Kates per 100 grins. Rs 230 40 ("Rupees two hundred and thury and pai^e krty onl\) Rs 234 20 (Rupees two hundred thirty four and paise twenty only)

t in) 400CP

Rs 260 50 (Rupees two hundred

sixty and paise fifty only).

fiv) 500 CP

Rs. 278 40 (Rupees two hundred seventy eight and paise forty only).

94?

I 2 3 4

(v) 600 CP

Rs. 294"40 (Rupees two hundred ninety four and paisc forty only).

(vi) 800 CP

(vii) 1000 CP

Rs. 307-20 (Rupees three hundred seven and paisetwenty only). Rs, 307-20 (RupecB three hund- red seven and paise twenty only).

Vacant,

2725

2726 Jute goods which are lined/lami- nated/extrusion coated with pa- per or polythene or both.

(i) Jute and polythene content. The appropriate rate fixed under sub-serial No. 2622 in respect of jute content plus the appro- priate rate fixed under sub- sertal No. 1914 for articles made of polyethylene in respect of polyethylene content if any. Appropriate rate fixed under Seria^ (li) Paper content.

No. 24.

Cotton waterproof tarpaulins—

2727

4% (Four per cent only) of the

f.o.b. value.

(i) Where the export f.o.b. value of the tarpaulins does not exceed Rs. 4-20 per Sq. Metre.

7'5% (Seven point five per cent

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

(11) Where the export f.o.b, value of the tarpaulins ex- ceed Rs. 4-20 per Sq. Me- tre.

turer/exporter has not availed Of

lc 191-A or 191-B of the Central provided that the minufaci the proceiirc prescribed under ru Excise Rules, 1944 in respect of pr^of tarpaulins.

the manufacture of cotton water-

valid upto 31-10-1977.

N'3TE:—'The above rates are

2728

Rs. 2-18 (Rupees two and paise

eighteen only) per kg.

R"yon tapes or Rayon bands of all sizes made from rayon fila- ment yarn.

Vacant.

2729

2730 All types of readymade garments made from textile fabrics, but excluding garments made parti- lly or wholly from silk, cotton handloom and powerloom fabrics, hosiery.

{1) Where proof of payment of duty on fabrics used in the manufacture of garm- ents is produced.

(a) Readymide garments

I -5% (One point five per cen^

ot^her than trousers.

only) of the f.o.b. value

plus

QAA THE GAZETTE OF INDIA EXTRAORDINARY PART I—SEC. J I 2 3 4

107% (One hundred and seven per cent only) of the drawback rate fixed in lespect of fabric falling under sub-i.erial No- 2606, 2619, 2620, and 2626, a" the case may be, on the fabric

content of garments.

plus

107% (One hundred and seven per cent only) of the actual Central Excise duty paid on fabric content of the garments.

1-5% (One point five per cent

(b) Trouscrt.

only) of the 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- 2606, 2619, 26-0, and 2626 j as the case may be,on the fabric cor tent of the garments.

plus

112% (One hundred and twelve per cent only) of the actual Central Excise dury paid on fabric content of the garments.

(H) Where proof of pnymei]t on fabric ut>ed in manu- facture Is not produced.

(a) Readymade garments 3 "5% (Three point five per cent

01 ly) of the f.o.b. value,

other than trousers.

plut

I ⁰7% (One hundred and seven per cent only) of the drawback rate fixed in respect of fabrics falling under sub-serial Nos. 2606, 2619, 2620, and 2626, as the case may be, on the fabric content of the garments.

(b) Trousers.

3 5% (Three point five per cent

only) of the 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. 2676, 3619, 2620 and 2626, as the case may be, on the fabric content of the garments.

Provided that where Che exporter hat availed of the procedure under Rule 191-A or 1912B of the Central Excise Rules, 1944 the above rates of drawback Bhall not apply.

Explanation : (1) In order to establish payment of Central Excise- duty on fabrics cleared under particular Gate Pans (GP) which have been used in the manufacture of garments and correlate the same with the export goods for claiming drawback under (i) above, the exporter/manufa cture

945

shall file statements '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 oi with the Assistant Collector of Custom:, (Drawback) after the shipment and thereafter also make necessary arrangements for ven- fijition of the statcmciTs. Where the exporter! are not the manu- f jcturcr of the girments, the statements arc to be signed jointly by the manufacturer and exporter. Any modification shall be intimated by t'LC nunutacturer/exnorter to the Assistant Collector of Customs of the port of export.

( 2) In cisc where the manufactory is located at a place other than t he port of shipment one set of similtt stitementa 'A' and 'B' shall also be submitted hy the exp utcr/onnufacturer to the Assistant Collec- tor of Cujtoms/Cetitral Excise having jurisdiction over the manu- factoiy who shall venlv 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 statement.

In those cise, where the mnuficturer/etpzirtcrs are uiable to file statement!, 'A' and 'B' referred to above, the chim shill be settled at the rites i idicated agjjnst (n) above.

(4) T"ie expression 'fabric c u te U' appearing at (I) and (li) abjve refers only to the mun/outer fibnc coitained in the garments and doea not include the fabric utilised in interlining, cifiara, c'JfFs, pockets etc. and other embellishments.

Statement 'A'

NAME & FULL ADDRESS OF THE EXPORTER

N \ ME & FULL ADDRESS OF THE MANUFACTURER

Statement of OUT claim for Draieba k for Garmints at all Industry rate under sub-serial

No. 2?3o of Drawack 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)

Net F.O.B. Value.

F 0) Full description of Basic Cloth used and the Fibre composition also state whether A Part is Embroidered:

(u) Counts/Denier of Basic Cloth used:

(in) Grammage of the Basic Cloth Per Sq.

Metre.

G. Total net Sq. Metres of Basic Cloth uti- lised in the Exported Garments;

(l) Un-Embro:dcrcd Cloth: (n) Embroidered or Processed Cloth:

H. Net quantity of Basic Cloth in Square Metres retained in the Exported Garments:

(l) Un-Embroidered Cloth:

I'll) Embroidered or Processed Cloth £

I. Add: 7% or 12% as the case may be, to the basic cloth retain cd in the Exported Gar- ments towards viastage:

ii) For un-embroidered Cloth:

QA6 THE GAZETTE OW INDIA EXTRAORDINARY PART I—Sue- 1

(11) For Embroidered or Processed Cloth: J. Total quantity of Ba°ic Cloth i.e. net con- sumption + 7% or 12% as the case may be, in terms of Square Metret>,

(i) Un-embroidered Square Metres. (u) Embroidced or Processed Square metres.

K. Netwoight of the Basic Cloth with 7% or 12%

ae the case may be. wastage without the weight of Embroidery,

L. Average Central Excise Duty incidence per square metre of basic cloth (as per purchase statement 'B' attached).

(1) For Un-embroidered Cloth: 00 F°r Embroidered or Processed Cloth; M. Total,amount of Central ExciseDuty involved in the Basic Cloth i.e. net Fabrics content plus 7% or 12% as the case may be.

(i) Sq. Mts. (Un-embroidcred @Rs per Sq. Metro).

(ii) Sq. Mts. (Embroidered or Processed @Rs por Sq. Metre).

N. Total Drawback Claimed

0) @i*5% of f.o.b. value plus ill) 7% or ia% (as the case may be of Basic

Cloth as on 'M' above) plus (ui) @Rs per kg. of yarn content as

per Sub-Senal Number

2602 or

2603 or

2606 or

2619 or

2620 or

2626

(IV) @Rs per kg. for Dyed Fabrics.

(As per Column 'K' above) —'— • •

Total — —• ••" ~ Certified that we are not availing ourselves of Central Excise Ben efit ui dcr Rule 191-A and 191-5 nor shall we at any time avail these benefitb ficm the Collcctorate of Certral Excite 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 Garments ExpcrUd as Per Statement 'A'

Gate pass

Description of

No. and date.

Width in cms.

Linear Metres.

Square Metres.

Nime& Add- ress of the mill supplying the

s. No.

fabrics.

Fabrics mentioned. Sort No.

947

Composition of fabircs Rate of Excise duty

Total amoun t of

duty paid

Net assessed va*ue (when dutyis ad- valorcm)

Warp & Weft and Grammage per

Counts /Denier Square Metres

AVR. duty per square metre

II. R'ceipt cf July pud fabrics it'iseqMntly processed or Embroidered out of the Above cloth

to'manufacture garment1! Exported

Linear Metres

Name of the factory which

Gate pass No, and date

Width m Cms

Square Metres Description of fabric* mentioned has done the process, cmh

work.

Overall total Central Rite of Central Excise dut>

Total Excise

duty paid for

Net Assessed Value (when duty is advalorem

further proceisin %

Excise duty on the embroidered or pro- cessed cloth i.e. 9+ io

or embroidery

Excise duty involved on the basic cloth prior to processing and embroidery

Avg duty per Sq. Mtr.

(COMMON FOR I AND II)

Particulars ot export

Whether fabrics are bleached

D^te

dyed or printed

Description of garments manu- factured from the fabric Rive I S. N j. of Statement A,.

Quantity exported

S B. No

Tiis is to cerCjfy that the iniirnntioT givei above are cjrrcc;t to the be-,t ol our knowledge.

Sij I'I-C jf K t u i t ej

(Signature of Manufacturer)

i 3 4 Reidymide garments made of 1-6% COne point six perccrt only 2731 (.otton powerloom fabrics. of the fn.b. value.

Floor covering including carpets

2801 Floor covenng including carpets

iiot elsewhere specified.

Brand rate to be fixed on an application from the in dividual

manufacturer/exporter.

Rs. 0 35 (Paise thirty live only) 2802

per kg.

Woollen carpets other than ma- chine made woollen tufted car- pets.

Explanation.—-'Woollen Carpel' means carpet, woollen yarn content

of which is not less thati 50% by weight.

2803 Coir or jute mats or rn ittings 1 Appiopnate rate ior jute content as specified against sub-serial No. 2622.

2804 2805

Vacant. Vacant.

Footwear and parts of Footwiar:

Footwear and parts of footwear

2901

not elsewhere specified.

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

2902 Leather footwear with or without soles including rubber or plas- tic soles (but excluding leather footwear with tyic soles and kolhapuri chappah) and leather uppers oi footwear.

5% (Five per cent orly) of the (1) where the f.o.b. value is less

than Rs. 20-00 per pair.

f.o.b. value.

(11) where tbe f.o.b. is Rs. 20/- per pair or more but less than

Rs. 40-00 per pairj

4% (Four per cent onlj) of the f o.b. value of Re. i-oo (Eupce one only) per pair whichever is more.

(IU) where the f.o.b. value is

Rs. 40-00 per pair or more.

3"4% (Tnrec point four per cent only) of the f.o.b, value or Rs. r-6o (Rupee one and pajse sixty ony) per pair whichever is more.

NOTE.—The above rates arc inclusi packing materials used, if a

ve of drawback admissible on the iny.

Canvas Rubber Footwear

2-5% (Two point five per cent 2903

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

Umbrellas and umbrella Fittings :

3°

3001 Umbrellas and umbrella fittings

not elsewhere specified.

Brand rate to be fixed on an ap- plication from the individual manufacturer/exporter.

3002 Umbrellas and Umbrella parts—

A—Ribs

With effect With effect

Ti) Fluted ribs

from 1K-9-1977 from 15-10-1977 Rs. 609-00 Rs. 567-00 (Rupees six (Rupees five hun dred an d hun drod an d nin e only) per sixty t, even only) metric tonne. per metric

tonne.

949 -^ 4 2 3 I

(11) other types of ribs i.e. tobd

ribs and flexu"⁵ ribs. <

Rs. 28-"oo (Rupee⁰ two hundred and eighty seen orly) per merric tonne.

R, 326 00 ;Rupees three hundred and twrty sixoi ly) pci metric tonne.

B—Umbrella run dies un d sticks -

Drawback at the rite admissible (0 Made of CRCA Steel Sheets/

under sub-serial No. 3640(1).

strips

(u) Others

Drawbacks at the appropriate rate if any according to the material of which the handles or the sticks are made.

C—Umbrella frames assembled or

unassembled.

Drawback at the appropriate rate as specified (A) above plus the drawback at the appropriate rate as specified at (B) above.

D—Umbrellas cimpleteassembled

or un-asscmbli-d

(1; Diawback at the appropuate rale as specified at (Cj above plus, the diawback equal to the Central Excise dury p ud on citton fabrics actually used, whine the exporter produces evidence to rhe satis- faction of the Astisratir Collec- tor of Custrms of having paid duty jn respect of cotton fab- rics c intent of ihc umbrella calculated on the basis of standard requirement as indicated be- low •—•

(li) Type of Cotton fabrics con- Umbrellas tent per ten dozen

of umbrellas

67 (Sixty seven only)

15* x 8

square metres

87 fEighty seven only)

17" X 8

Bquare metres.

19* X 8 97 (Ninety sevenonly)

square metres

2 0 'x 8 102 (One hundred and two only) square metres.

20" x 10 112 5 (one hundred twelve point five) square metres.

21" A 8

2I"X 10

rca < (One hundred two and point five only) Square mtrS 115 (One hundred fifteen onlyj Square metres.

23* x 8 115 (One hundred fifteen only) sq. mtrs.

23" X 10 125 (One hundred and twenty five only) square metres.

n<;0 THE GAZETTE OF MDlA fiXTpAORDINARY PART I—SEC. 2 I 3 4

 24"'A 3    123  6  (One  hundred
            twenly   three  point
            six  onlyj    tquare
            metres.
 25* X 8   128  (One    hundred
            and   twenty   eight
            only)   square  me-
            tres
 25'Xio   138   (One    hundred
           and thirty eight only)
           square  metres
25"xi2.   145 (One hundred  and"
           forty   five    only)
           square  metres
25*Xl6    153   (One   hundred,
           and  fifty  three  only)
           square  metres
27* X 8   150   (one    hundred
           and   fifty  only)
           Square  metres.
27*xio    156   (One   hundred
           and  fifty  six  only^
           square   metres.
27*y  12165    (One    hundred
           and  s my  five  only)
           square  metres
27* X 16  180   (One   hundred,
           and  eighty  only)
           square  metres.

The above rates are exclusive "t drawback on packing mutcn-1¹ which

may be claimed separately at the preficri bed rates

Human Hair and ProducU thereof •

3101 Human hair and products thereof Brand rate to be fixed on an not elsewhere specified application frcm rhe individual

manufacrurer/expniter.

Products made of Asbestos, Cement

or both

3201 Products made of asbestos, cement Brand rate to be fixed on an or both not elsewhere specified application from the individual

manufacturer/exporter

3202

and couplings

(1) Asbestos Cement pressure pipea Rs 514 90 (Rupees five hundred lorteen arid p u st ninety only) per tone.

(2^1 Asbestos Cement plain sheett, Rs, 2KB 10 (Rupees two hundred

roofing sheets and accessories. eighty eight andpaise ten only)

per tonne

(3) Asbestos Cement prcducts N O S, Rs 199 40 (Rupee- ( tie hundred ninety BIIL and pm L forty only) pel conne.

Ceramtic Products, Refractories and

Potteries :

330! Ceramic products, refractories and Brand rate to be fixed on an potteries not elsewhere specified applicaticn firm the individual

manufacturer/exportei.

95*I 4 3 Glass and Glassware irtcludwt; fr/asi 34 Mirroi and Vacuum Flasks • Vacant

3401

3402 Glass and Glassware—-

(a) Sheet Glass and Plate glass. Rs 24 00 (Rupees twenty foui

(b) Laboratory Glassware

only) per tonne Rs 7s 00 (Rupees seventy five only) per tonne.

(c) Glass shells, glass shells toi Rs 41 75 (Rupees fcrty one and electric lighting bulbs and paiseseventy fiveonly)per tonne flouiescent 11 ghti ng tubes glass globes and glass chimneys for lumps and lanterns

(d) Vacant.

(1) when exported as such

Rs 25 00 (Rupees twenty five

only) per tonne.

(11) when used for packing other Rs 445 00 (Rupees four hundred

export goods

and forty five only) per tonne

Rs 42 00 (Rupees forty two rnlj)

per tonne

(f) (A) Glass vials/phialb/ and ampoules when export as tuch ("empty).

(B) Glass vials/phals/ampoulci

when used for packing other export goods.

(1) of 5c*./5ml. size and above

but below 7 5CC/7 5ml

(u) oi 7 50-/7 5ml. and above but below iocc/ioml

Rs 22 30 (Rupees twenty two an4 paite twenty onl}) | per one thousand pieces Rs 19 15 (Rupees nintecn and paisc fifteen only\ | per one

thousand pieces,

(111) "f locc/ioml and above

but below I5<.c/I5ml

Rs 24 90 (Rupees twentv four and paise mnetv onl>) per one thousand pieces

(IV) of T5cc'i5ml and above

but below 20cc/20ml

Rs 26 55 (Rupees twenty six and pajfac fifty five only per one thousand pieces

(v) of 2occ/2Oml size. Rs, 33 00 (Rupees thirty three

only) per one thousand p/sccs

Rs 24 00 (Rupees twenty four

only) per tonne

(g) All other glass and filass- ware including wired and figured glass.

Vacant

3403

Vacum flasks all types . . <;% (Five per cent only of the 34<=4

f o.b. value

Refills for \ acum flasks , all types

34°S

1% (One per cent only) of the

f ob value

3501

Finished Cultured peai Is • Finished cultured pearh that is to say, cultured pearls which have been produced by drilling blea- ching, polishing or otherwise processing raw cultured pearls or biwaco pcarlf

Rs. 1 39 (Rupee one and paisc thirty nine only) per gramme of Biwaco pearl content and Pe 0 82 (PaJtp eight two only) per gramme r f the c ntent ot cultured pearls other than Biwaco.

"V£ lHJii U A ^ ^ l l ij Ur 1 DlA JUAIJIAU JJJ_ A kJ. *A 1—i C. 1I 2 4 Provided thar at the time of exportation of the finished cultured piar'⁸ the >JXP irter DToduces evidence to the satisfaction of the Asstt. Ci'lcctor ol C istnms and also produces a certificate from the manvr fjcuircr that n qmntl^y of 105 g-amm^ cultured poarls of Biwaco or niher thiin Biwaoi qmlit'T as ihr c

d") similarly correlated 10 accounted for against any otlicr previous expiitatmn of finished cultured pearls, or

(ii) prcvlouslv re-exported as such or in any other form witli or Avlthout claim for drawback,

Iron and Steel except Ingots awl t,thcr

Primary form': (includm-1 Blanks fnr

tubes and pipe*) of iron and iteel .

36OI v5 '2

3603 3606

953 4 I a •5

(b) plus the duty 1 the First Schedule a.id Salt Act, 1944

>aid under item 52 0 to the Ceitral E\cisc , on bolts andnutb.

Provided that d) the drawback at the rate specified at item (b) above will be granted whe ihc exporter pioduce^ evidence to the satisfaction of the A sist.ii-tCollector ol Customs having paid the said duty on Bolts and Nuts supplied iilorg with covered by a particular bale or order and shaHbc hmited to the duty actually paid 050 kgb Bolts and N lfs pel me'ric to'iiie of the xport product n question and(ii) tho rabat and of Central Excise duty paid on Bolts Nuts in question has not been claimed/obtained Central Excise Ruleb, 1944 either by the unpc the manuUcturer or the exporter.

(b) Others.

(1) Ungalvanised.

Ks. 274-00 (Rupees two hundred and beventy four only) per tonne.

R^ 311- 00 (.Rupees three hundred and eleven only) per tonne.

(11) Galvanised.

Rs, 474- 00 (Rupees four hundred and seventy four onjy) per tonne

3607 Steel arc welding elec- trodeb.

Ri. 439*00 (Rupees four hundred and thirty nine only) per tonne.

Rs. 274-00 (Rupees two hundred and seventy four only) per tonne.

Rs. 311-00 (Rupees three hundred and eleven only) per tonne.

3608 Steel pipes and tubes all sorts including electric conduit pipes, tubular steel furniture, tubular steel structural tubular poles and other products made entirely of steel pipes and tubes not else- where specified, mclud- ingfurmture tubes and gas tubes and fittings thereof.

(a) Seamless pipes and With effect from

18-9-1977

tubes—

With effect from 15-10-1977

Rs-Soyoo (Rupees

three hundred and

five only) per tonne.

(1) Ungalvanised

Rs. 268-00 (RupeeR two hundred and sixty eight only per tonne.

Rb. 509 00 (Rupees five hundred and nu eonly) pet tonne.

(n) Galvanised.

(b) Pipes and tubes with wall thickness more than 5 mm, other than seamless and other than those made of skelp^ (1) Ungalvanibed.

Rs. 474 00 (Rupees four hundred ard seventy four only) per tonne.

Rs, 329-00 (Rupc*⁹ three hundred and twenty nine only) per tonne ^

RE. 337-00 (Rupees tluee hundred and thuty seven only) per ton r e.

rQ I a 3 4

(a) Galvanised.

R.% 540-00 (Rupees five hundred and fourty only) per tonne.

Rs. 532-00 (Rupees five hundred and thirty two only) per tonne.

made of skelp—•

^a) Ungalvamsed— Rs. 574-00 ("Rupees five hundred and seventy four only) per tonne.

Rs. 572 -oo (Rupees five hundred and seventy two only) per tonne.

Rs. 840-00 (Rupees eight hundred and fourty only) per tonne.

Ri. 841 • 00 (Rupees eight hundred and fourty one only) per tonne.

1! and tubes made of C.R. sheets/scrips—

(a) Ungalva'iised.

R i. 609-00 ("Rupees six hundred and nine only) per tonne.

Rs. 583 00 (Rupees five hundred and eighty three only) per tonne.

With effect from

15-10-1977

18-9-1977

(b) Galvanised.

Rs. 850-00 (Rupees eight hundred and fifty only"! per tonne.

Rs. ^74-00 (Rnpecs eight hundred and seventy four only) per tonne.

Provided that :—• Tne drawback at the rates at sub item (c) above shall apply if at the lime of export tti in, the exporter produces evidence to the satisfaction of the AiBtt, Collector of Customs that thegoodi have teen manu- factured out of skelpj or C. R. Sheets. . r C.R. Stripes, at the case may be, and appropriate duty at the rate applicable to skelp/C.R. Shects/C.R. Strips as the case may be under iTem 26AA of the F^rst Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) has been paid on such tkelp/C.R Shects/C R. Strips.

(d) Pipes and tubes other than seamless pipes and tubes with wallthicknessless than 5mm other than those at (c) above —

(1) Ungalvamsed.

Rb. 445 00 (Rupees four hundred and forty live only) per tonn e.

Rs. 442-00 (Rupee* four hundred and forty two only) per tonne.

(11) Galvanised.

R . 722-oo (Rupees seven hundred and twenty two only) per tonne.

Rs 719-00 (Rupees seven hundred ard nineteen only) per tonne.

(e) Fitting for steel pipes

and tubes—

(1) made of steel (other

than cast)

>JJ4 3 2 r i (i) of less than 5mm

wall thickness—

With effect frf m

15-10-1977

With effect fr' m

I8-9-I977

(a) Ungalvamsed.

Rs 442- 00 (Rupees fuiir hundred snd f. rty two < nly) per tf nne.

Rs 445 00 (Rupees four hundred and f rty five only) per tonne.

(b) Galvanised.

R^. 7r9-oo (Rupees seven hundred and nineteen 1 nly) per t< nne

Rs. 722 00 (Rupees seven hundred and twenty twi • <. nly) perti nnc.

(ii) of wall thickness

5mm " rm re— (a) Ungslvamstd

R-\ 337-00 (Rupees three hundred and thirty seven i-nlyi pt r tonne.

(b) Galvanised.

R^. 320-00 fRupets three hundred and twenty nine <• nly) per tonne.

Rs. -S32-OO (Ruptcs five "hundred and thui y two tnly) per tonne.

RS. 540-00 (Rupees five hundred and f rty 1 nly) ptr t¹ nne.

(2^ Malleable ir n pipe

fittings—

seventy only) per

R'. 70-00 (Rupees

(1) Ungalvamsed.

t nnc.

R 373 • 00 (Rupees

(n) GalvuniSLd.

seventy three 1 nly)

three hundred end per tc nne.

Provided t hn the rebite <_f Central Excise duty psid ni the \tecl '.ecticns used m thcmanuftctvire 1 J" pipei, end tubes etc. ho s nit been availed 1 f under Cential Exci;e Ru]cf(i 956 T HE GAZETTE OF INDIA EXTRAOBDINARY PAHT I—SEC. I ¹ a 3 4

3610 Vacant.

Rc. 305 00 (Rupees thiec hundred and fhe< nly) per ti nne

R^. 2fiK 00 (Rupees vwc bundled end fixiy tipht i nly) pertenre 3611 (0 Steel bars andT r >dl n >t therwi e specified (Roundr, Squiies and flat ) thtr than spring steel bins.

(b) Mild sted wite n t

tVrwl L ptClfied

(1) Ungalvanred

R'. 274-00 (Rupees two hundred and seventy foUi only per tonne.

(n) Galvani ed

Rs 563 00 ("Rupees five hundred and sixty three 1 nly) per tonne.

957 4 3 3 I

(11) Galvanised.

Rs. 826*00 (Rupees eight hundred and twenty six only) per tonne.

Rs. 864-00 (Rupees eight hundred and sixty four only) per tonne.

3616 Articles made ui iron alls rts including iron castings, b th machin- ed 1 r unmachined and cast iron components 0 f engineering goods, and ilso including iron pipes and tubes all sorts and fittings for such pipes and tubes made of iron—

(1) Ungalvanised. Rs. [70-00 (Rupees seventy only) per

tonne.

three hundred and (11) Galvanised. Rs. 373-co (Rupees seventy three only) per tonne.

3617

Steel wire products all sorts namely wire gauge, mesh netting, chain link fencing, steel stranded wires, panel, pins ateel wire and platL nails all w. rts, steel barbed wire and wire brushes.

With effect from

15-10-1977

With effect frt m

18-9-1977

(1) Ungalvanised.

Rs. 274- 00 (Rupees two hundred and seventy four only) per tonne.

Rs. 311-00 (Rupees three hundred and eleven only) per tonne.

(11) Galvanised.

Rs. 563-00 (Rupees five hundred and sixty three only) per tonne.

Rs. 597-00 (Rupees five hundred and ninety seven tnly) per tonne.

3618

3 nine hundred nly) per tonne.

, Rs. 928-00 (Ruppei and twenty eight 0

Tin plate productSj including tin plate containers (assembled, or unassembled), tin plate components of containers, tin plate washers, mathematical instruments, boxes made of tin plate, advertisement tablets, trays! match box covers, screw caps and necks, stove clean- ing needles and desk pad made of tin plate.

W.E.F. 15-10-1977

W.E.F. 18-9-1977

Hurricans Lanterns

3619

(excluding glass globes/ shells)

Ra. 872*00 (Rupees eight hundred and seventy two only) per tonne.

Rs. 875*00 (Rupees tight hundred and seventy five only) per tonne.

O<8 THE GAZETTE OF INDIA SXTRAOKDINARY PABT I—SEC. 1 I 2 3 4 3620 Belt fastncrs made of steel other than cast.

Rs. 458-00 (Rupees four hundred and fifty eight onlyjper tonne.

Rs. 454-00 (Rupeet four hundred and fifty four only) per tonne.

3621

Bolts, nuts and rivets and gate hooks and eyes, steel screws and machine screws and rivets—

With effect from 15-10-1977

With effect from

18-9-1977

(i) Ungalvaniscd.

Rs. 282-00 (Rupees two hundred and eighty two onljtyj per tonne.

Rs, 3 2c 00 (Rupees three hundred and twenty only) per tonne

(u) Galvanised.

Rs. 605-00 (Rupees six hundred and five only) per tonne.

Rs. 570-00 (Rupees 1 five hundred and seventy only) per

3633

Builders hardware made of steel not elsewhere specified including hinges, hasps, staples, tower bolts and pad locks —

(a) made of sheet strips less than 5mm thickness,

Rs. 438-00 (Rupees . four hundred and thirty eight only) per tonne.

(b) others.

Rs. 434-00 (Rupees four hundred and thirty four only) per tonne.

Rs, 311-00(Rupee* three hundred and eleven only) per tonne.

3623 Collapsible gates made of steel.

Rs. 274*00 (Rupees two hundred and seventy four only) per tonne.

Rs. 314-00 (Rupees three hundred and fourteen only) per •onne.

3634 Enamelware.

Rs. 276-00 (Rupees two hundred and seventy six only) per tonne.

Rs. 600-00 (Rupeet six hundred only) per tonne.

Rs. 626-00 (.Rupees six hundred and twenty six only) per tonne.

With effect from With effect from

18-9-1977

3625

15-10-1977

R". 727-00 (Rupees seven hundred "nd twenty seven only) per tonne.

Galvanised steel buckets, galvanised steel bath tubs and galvanised •tee! water bottles.

Rs. 733-00 (Rupee* seven hundred and twenty three only] per tonne.

959 i 2 3 4 Vacant. 3626 with effect from with effect from 18-9-77 i8^>-77

3627 Vacant.

3628

Rs. 276-00 (Rupeei two hundred and Miscellaneous hardware, made of steel other than cast.

Rs. 314*00 (Rupees three hundred and fourteen only) per tonne.

seventy six only) per tonne.

Mild steel washers—

3629

(i) Ungalvanised.

Rs. 458-00 (Rupees four hundred and fifty eight only) per tonne.

Rs. 454-00 (Rupees four hundred and fifty four only) per tonne.

(if) Galvanised.

Rs. 734-00 (Rupees seven hundred and thirty four only) per tonne.

Rs. 730-00 (Rupees seven hundred and thirty only) per tonne.

Rolling shutters.

3630

Rs. 447-00 (Rupees four hundred and forty Bevcn only) pet tonne.

Re. 451-00 (Rupeea four hundred and fifty one only) per tonne.

3631 Assembled or unassem- bled steel drums, galvanised or black—

(1) Ungalvanised. ;

Rs. 405 • 00 (Rupees four hundred and five only) per tonne.

(ii) Galvanised.

Rs. 404-00 (Rupee* four hundred and four only) per tonne. Rs. 683-00 (Rupee* six hundred and eighty three only) per tonne.

Rs. 684-00 (Rupees six hundred and eighty four only) per tonne.

3632 Steel ghamelaa/drcles

for ghamelas and pans.

la. 665-00 (Rupees she hundred and sixty five only) per tonne.

Rs. 666 >oo (Rupees I six hundred and sixty six only) per tonne.

Provided that no rebate of Central Exci"e duty paid on export of circles has been availed of under the Central ExdBe Rules, and the export is not being made under bond.

3633 I Steel rake multiprong and steel rat traps and Iteel parts of rat traps.

Rs. 314-00 (Rupees Rs. 276-00 (Rupees three hundred and two hundred and fourteen only) per seventy six only) per tonne. tonne.

Vacant.

3634

3635 Steelj safes, coffers, Rs. 405-00 (Rupeet Rs. 404-00 (Rupees cash boxes arid steel four hundred and four hundred and trunks. five orlly) per four only) per

tonne. tonne.

3636 Sted tank* assembled Rs. 337-00 (Rupees three hundred and or unassembled. thirty seven only ) per tonne.

3637 Vacant.

o go THE GAZETTE OF INDIA EXTRAORDINARY PART I—Sic. 1

W.E.F. 18-9-1977

3 3 4 W.E.F. 15-10-19773638 three hundred and Tipping wagons. Rs. 346-00 (Rupees forty sue only) pc r tonne. Watering cans.

Ra. 404-00 (Rupees four hundred and four only) per

Rs. 405 • 00 (Rupees four hundred and five only) per tonne.

3640 Steel products not otherwise specified but excluding products falling under item ^.Nos. 26 and 26AA ofthc First Schedule to the Central Excises -and Salt Act, 1944—

£a) made of steel ingots. tonne.

Rs. 277*00 (Rupees two hundred and seventy seven only)

Rs 315*00 (Rupees three hundred and fifteen only) per tonne.

per tonne.

Rs. 268 00 (Rupees two hundred and j sixty eight only) per

Rs 305 00 (Rupees three hundred and five only) per tonne.

(b) Made from semi- finished steel including blooms, bilets, slabs, sheets, bars, tin bars and hoe bars,

[c) Made from colls, joists, girders, angles otherthanslotted angles channels other than slotted channels, tees, beams, zeds, trough piling and flats exceed- ing 10 mm in thick- ness—

(1) Ungalvanlsed.

(li) Galvanised.

(d) Made from bars and rods other than spring steel bars.

tonne.

; Rs. 274 •00 (Rupees

Rs.. 3ti-ooJ(Rupee( three hundred and eleven only) per tonne. Rs. 474 00 (Rupees four hundred and seventy four only) per tonne. Rs. 311 00 (Rupees three hundred and eleven only) per tonne.

two hundred and seventy four only) tonne. Rs, 439 00 (Rupees four hunded and thirty nine only) per tonne. Rs. 274 *oo (Rupees two hundred and seventy four only) pertonne.

Rs. 329-00 (Rupee three hundred and twenty nine only) per toaae.

Rs. 337 00 (Rupees three hundred and thirty seven tinly) per tonne.

(e) Made from flats exceeding 5 nun but not exceeding iOmmlil thickness or plates.

(f) Made from cold rolled sheets and cold rolled strips—

(1) Ungalvanised.

Rs. 583 -oo (Rupees) five hundred and :. eighty three only

Rs. 609 00 (Rupees six hundred and nine only) per tonn<

per tonne.

96it 3 4

With effect from

18-9-77

15-10-1977

(H) Galvanised.

Rs. 760 00 (Rupees™

seven hundred and

sixty only) per tonne

Rs. 735 '00 (Rupee seven hundred and thirty five only) rjer tonne.

(g) Vacant. (h) Made from hot rolled sheets and strips, flats not exceed- ing 5 nun in thickness and hoops—

(1) Ungalvanised.

Rs. 438 00 (Rupees four hundred,.and thirty eight o'nly) per tonne.

Rs. 434 00 (Rupee* four hundred and thirty four only per tonne.

(ii) Galvanised.

Rs. 596 00 (Rupees five hnudred and ninety six only) per tonne.

Rs. 592 00 (Rupee) five hundred and ninety twoxinlvi per tonne.

\l) Made from skelp-^-

(i) Ungalvaniscd.

Rs 574 00 (Rupees five hundred and seventy four only) per tonne.

Rs. 572 00 (Rupees five hundred and seventy two only) per tonne.

(ii) Galvanised.

Rs. 727 00 (Rupees seven hundred and twenty seven only) per tonne.

Rs. 725 00 (Rupeei seven hundred and twenty five onlv per tonne.

Ball/Tapered Roller bear-

3641

ing—

Rs. 430 00 (Rupees four hundred and thirty only) per tonne.

Rs. 484 00 (Rupees four hundred and eighty four only) per tonne.

Jerry cans.

3642

Rs. 405 00 (Rupees four hundred and five only) per tonne.

Rs. 404 00 (Rupees four hundred and four only) per tonne.

3643

Rs. 557 00 (Rupcca five hundred and fifty seven only

Rs. 598 00 (Rupees five hundred and ninety eight only) per tonne.

per tonne.

Rs. 458 00 (Rupees Rs. 454-00 (Rupees four hundred and four hundred and fifty eight only,) fifty four only) per tonne. per tonne.

(1) Slotted angles, panels panel plates, panel di- viders and other acces- iiirics made out of steel sheets of thick- ness 2 mm and less. (ii) Slotted angles, panels panels plates, panel dividers and other ac- cessories not otherwise specified.

Non Ferrous Metals and

Metal Alloyst

Vacant.

3701

1702 Zinc products not elsewhere speci- Rs. 4 40 (Rupees four and paise fled.

forty only) per kg.

Provided that no febate is claimed uhder Central Excise Rules, 1944 or the export has not been made under bond under the provisions of the Central Excise Rules, 1944.

Q 62 T^E GAZEriTB OF INDIA EXTRAORDINARY PART I—3EC. 1 I a 3 4 Aluminium Alloy Ingots and Cast- 3703 ings.

• At the rate applicable under sub- serial No 38o3(iii) in respect of aluminium content.

Provided that no rebate uad

er rule 12 or benefit under rule 13 of 1 been availed of by the manufacturer/ the Central Excise Rules, 1944 hat exporter.

Vacant.

3704

Vacant.

3705

Vacant.

3706

Brass semis, circles, sheets and

3707

At the rate applicable under sub- extrusions.

serial No. 3805 (b).

Provided that rule 56-A or 1

91-A or 191-B of tho Central Excise in respect of the goods or articles.

Rules, 1944 has not been availed of 1

Oun Metal ingots and articles made Rs. 6-30 (Rupees six and palso 3708

thirty only) per kg. therefrom.

Metal Alloys N.O.S. and articles

3709

made thereof N.O.S.

Drawback at the rate applicable under syb-serial No. 3808 (b) in respect of copper content, if any,

plus

Drawback at the rate applicable under sub-serial No. 3802 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. 35^00 (Rupee? thirty five only) per kg. in respec of tin content, if any,

plus

Drawback at the rate applicable under sub-serial No. 3616(1) in respect of iron content, if any,

plus

Drawback at the rate applicable under sub-serial No. 3803(11) in respect of aluminium content if any,

plus

Drawback at Rs. 19 00 (Rupees nineteen only) pr kg. in respect of nickel content, 1 f any.

Provided that no rebate is calimed under any of the Rules of Central Excise Rules, 1944 and the export is not made under bond under tho provisions of Central Excise Rules, 1944-

9"3I 2 3 4 38 Manufactures of Metals not elsewhere specified \ 3801 Manufactures of metals

Brand rate be fixed on an applica- tion from the individual manufac- not else where speified

turer exporter.

3802 Mild Stee 1 aper pinsand

: With effect ftcml

clips—

With effect from 15-10-1977I

18-9-1977J

(a) Copper coated.

Rs. 451-00 (Rupees four hundred and fifty one only) per

Rs. 415" 00 (Rupees four hundred and fifteen on]y)per tonne.

tonne.

(b)Othet than Copper

coated.

Rs.a74.oo Rupees two hundred ard seventy four only)per tonne.

Rs.311.00 Ropes three hundred and elc- venonly) per tonne.

3803 (i) Circular and Oval snapped Rs. 4.48 (Rupees fcur and paisc aluminium articles of thickness forty eight only) per kg. between 0,56 mm and i* aa nun,'

Rs. 5.88 (Rupees five and paise eighty eight only) per kg.

J (ii) Aluminium articles manufac- rurcd from sheets, circles and Strips, not elsewhere specified i.e. excluding articles mention- ed at (i) above.

RS. 3 .97 (Rupees three and paise

ninety seven only) per kg.

(iii) Aluminium articles other than those specified in item No. 37 of the first Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) and articles mentioned in (1) and (11) above, not otherwise specified.

3804 Articles made of stainless steel—

>f RS, 13 .70 (Rupees thirteen ard

paise seventy only)per kg.

(A) (1) Utensils made wholly c non-magnetic stainless steel sheets of 18 to ai BG.

Rs. 20 .75 (Rupees twenty and paisc seventy five only) per kg.

(ii) Utensils made wholly of non- magnetic stainless steel sheets o f a a t o a 6 B G.

Rs.i3.7O(RupeeSthirteenend paise

seventy only) per kg.

(B) (1) Hospital ware made wholly of non-magnetic stainless steel sheets of 18 to ai BG such as kidney trays, bed pans, sputum

mugs etc.

Rs. 20.75 (Rupees twenty and pane

seventy five only) per kg.

(ii) Hospitals ware made wholly of non-magnetic stainless steel sheets of 22 to 26 BG such as kidney trays, bed pans, sputum mugs etc.

Rs. 12.20 (Rupees twenle end paise

twentyonly)perkg.

copper.

Rs. 18.00 (Rupees eighteen only)

per kg.

(ii) Copper Bottomed utensils made of non-magnetic Stainless steel sheets of 22 to 26 BG and copper.

g$A THE GAZETTE OF INDIA EXTRAORDINARY PAHTV I—SEC. 1 I 4 2 3

Rs. 35.00 (Rupees twenty five only CD) Watch straps.

per kg.

Rs. 0.30 (Paise fifty only) per (E) Surgical instruments.

kg.

Brand rate to be fixed on an applica- (F) Cutlery made of sheet stainless

sheets but excluding knives. tion from the individual manu-

facturer/exporter.

Rs. 0.45 (Paise forty flveonly)per (G) Cutlery made of stainless steel

kg.

bars/rods/plates.

Rs. o- 43 (Paise forty five only)per (H) Knives.

kg.

(I) Articles made of stainless steel

sheets not otherwise speci- fied.

(0 (a) made of sheets, magnetic of

14 and 16 BG.

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

Rs, 13.70 (Rupeest hirtcen and paise seventy only) per kg.

(b) made of sheets, non-mag- netic of 18 to 21 BG.

Rs. 20.75 (Rupees twenty and paise

Cc) made of sheets, non-mag-

seventy five only) pet kg.

netic of 22 to 26 BG.

(ii) Others.

Rs. 0.40 (Paise forty only) per ike-

Brass manufactures including brass

380s

builders, hardware and artwarc.

Rs. 5.20 (Rupees five and palse (a) CO Utensils and other articles

twenty only) per kg.

made outof sheets/Strips.

(ii) Brass art ware.

Rs. 4.25 (Rupees four and paisc- twenty five only) per kg.

(b) Others.

Rs. 4.50 (Rupees four and paise fifty only) per kg.

Provided that rules 56-A or rule 191-A or 191-B ot the Central Erise RuleS^ 1944 has not been availed 11 in respect of gr r ds cr articles

3806 Vacant.

Vacant.

3807

380S Articles wholl made of copper nc t elsewhere specified—

(a) Utensils and other articles Rs. 5.70 (Rupees five and paiie

made of sheets/Strips. seventy 0 nly) per kg.

(b) Other than those at Ca) above. Rs.5.oo(Rupeesfi\eonlT)perkg.

Provided that no rebate is claimed on the <_ pper secti< ns under Central Excise Rules, 1944 or the export hes n<-1 been mede under bond under the provisions of Central Excise Rule?, 1944.

3809 Tin plate containers of n- 34 kg. (a)(i) Rs, 928.00 (Rupees nine' capacity containing cashew kernels • hundred and twenty eight only) for which carbon dioxide is used per tonne of the net weight fojrprcs ervation. of empty containers as reduced byi2"5 gms. per each container; plus

965

I 2 3 4

(ii) Rs. 30.00 (Rupees thirty only) per iooo containers, plus

(Hi) Rs. 230.00 (Rupees two hundred and thirtv only) per- 1000 containers, plus

(b) whole of the duty paid under item 46 of the First Schedule to the Central Excises and Salt Act. 1944.

Provided that:—

(i) the drawback specified in the sub-clause (ii) of clause (a) will be granted if the exemption under this Ministry's Notification No. 7/65-CE dated the 30th January 1965 has not been availed of,

(u) the drawback at the rate specified in item (b) will be granted where exporter produces evidence to the Satisfaction of die assistant collector of customs, regarding the amount of duty paid on the Metal containers, and

Provided further that the exporter has not availed of procedure under rule 12 or rule igiAfif the central excise rules, 1944 in respect of th* said duty.

3810

(a) Wht le t f the dury if any paid under Item N t. 46 of the First Schedule to the Central Excise* and Suit Act, 1944, plus Sanitary cans dingley cans (includ- ing parts thereof) when exported in flattened form or otherwise or when used as containers for for expert of

(1) fish and fish products, (2) fruits and vegetable products, (3) c indensed milk.^ (4) Peas Fulao, and (5) Meatproducts.

(b) Rs. 2688'00 (Rupees two thou- sand MX hundred and eighty eight only) per tonne provided that where the exporter has not availed of the procedure under rule 12 or 191-A of the Central Excise Rules, 1944, the drawback at the rate specified at items (a) and (b) shall apply in toto; and where the exporter has availed of procedure under either rf the said rules or where no duty under item No. 46 of the First Schedule to the Central Excises and Salt Act, 1944 has been paid the rate of drawback at the rates specified in item (b) above shall apply.

Vacant.

.3811

3812 Steel wire ropes all sorts (including locked coil wire ropes all sorts) with or without fibre core—

With effect from $8-9-1977.

(a) Ungalvanised.

Rs. 311-00 (Rupees three hundred and eleven only) per tonne of ungalvanisedRteel content plus the drawback admissible in respect of sisal fibre content and/or manila hemp fibre content if any under sub-serial N~>. 25o8(c) plus

qgg THE GAZETTE OF INDIA EXTRAORDINARY PART I*^3EC. 1

I 2

3 4

tho drawback admissible under jute fibre content under aub- serial No. 2506 plus drawback admissible in respect of Poly- thylene content, if any, under sub-serial No. 1914.

(b) Galvanised.

Rs. 597*00 (Rupees five hundred and ninety seven only) per tonne of galvanised steel content plus the drawback adrcussjblein respect of siaal fibre content, if any or manila fibre content, if any under sub-serial No. 2508(0) plus the drawback admissible in respect of jute fibre content under gub-senal No. 2506 plus draw- back admissible in respect of Polythylene content if any, under Sub-senal No. 1914.

With effect from 15-10-1977

(a) UngalvanjBcd,

Rs. 274-00 (Rupees two hundred and seventy four only) per tonne of ungalvaniBed steel content plus the drawback admissible in res- pect of sisal fibre content and/or mamlii hemp fibre content if any under sub-serial No. 25o8(c) plus the drawback admissible under >ute fibre content under sub-senal No. 3506 plus drawback admissible in respect of Polythylene content, if any, under Sub-senal No. 1914.

(b) Galwniiied.

R". 563-00 (RupeeB five hundred and srxty three only) per tonne of galvanised steel content plus the drawback admissible in res* pect of sisal fibre content, if any, or manila fibre content, if any under sub-serial No. 25oS(

With tffea from

With effect from

18-9-1977

15-10-1977

3913 Steel flics, oil sizes.

5'l%(Fivepolntone per cent only) of the f.o.b. value subject to maximum of Rs. 987/-(Rupees nine hundred and eighty eeven only) per metric tonne.

4*24% (Four point twenty four per cent only) of the f.o.b. value subject to a maximum of Rs. 823-00 (Rupees eight hundred and twenty three only) per metric tonne.

967 4 3 I 9 Vacant. 3814

Electroplated nickel silver (EPNS) Rs. 4-25 (RupeeB four and paiae 3815

ware and articles.

twenty five only) per kg.

18% (Eighteen per cent only) of the 38l6

f.o.b. value.

(a) Pressure stoves made of brass and mettahc components there-

of.

9% (Nineper cent only) of thef.o.b.

value.

(b) Pressure lamps/lanterriB and blow lamps made of brass and mettalic components thereof.

Gun metal valves all sorts and parts

3817

thereof.

(a) Es. 6-30 (RupeeB six and paise thirty only) per kg. of Gun Metal content.

(b) Rate admissible under sub" serial No. 3616U) or 36i<5(ii) a" the case may be in respect of iron content, plus

Self locking nuts fitted with Nylon

38l8

inserts.

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

Steel drums when filled with asphalt.

3819

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

3820 Safety Razor Blades—

(1) made from carbon steel.

Rs. 4*06 (Rupees four and paiae

six only) per 1000 blades.

(ii) Made from BtainlesB steeUtrips. Rs. 35-4< (Rupees twenty five and paiBc forty five only) per IOOO blades.

NOTE.'—The above rato of drawback Is inclusive of drawback on packing materials viz., wax paper and wrapper for individual blades; pulps board tucks and cartons; and cellophane.

If the above packing material! are not used, the above rate shall be reduced by Re. o*6i (Paise sixty only) per 1000 blades. The drawback will, however, be admissible on the packing materials actually used at the appropriate 'all industry' rates.

Enamelled Copper winding wire—

3821

(i) 23 gauge and thicker.

Ri. 11-40 Rupees eleven and paise

forty only) per kg.

(ii) Thinner than 23 gauge and upto Rs. 11 *55 (Rupees eleven and paise 35 gauge.

fifty five only) per kg.

(m) Thinner than 35 gauge and Rs. II*6O (Rupees eleven and paise upto 44 gauge.

sixty only) per kg.

Articles made of lead not els ewhere

382a

Rs. 1-85 (Rupea one and paise specified.

eighty five only) per kg.

Provided that no rebatoif claimed under Central Excise Raid 1944 or the export has not been made under Bond under the provision of the Central Excise Rules, 1944.

-O6W THE GAZETTE OF INDIA EXTRAORDINARY PAHT I—Sec 1 I a 3 4

(0 Pressure cookers complete Rs. 6-15 (Rupees six and paiae 38a3

fifteen only) per kg.

made of aluminium.

Re. 0*30 (paise thirty only) per (11) Gaskets for pressure cookers,

kg-

Re. 0-30 (Paine thirty only) per flli) Safety plugs with pintles.

(JV) Handles of pressure cookers made of phenol formaldehyde mouldin g powder and exported with or without screws.

Drawback at the rate admissible under sub-serial No. ipio in respect of phenol formaldehyde moulding powder, plus

The drawback admissible In respect of aluminium screws, if any, under

sub-serial No. 3803(111;, plus

The drawback admissible in respect of steel screws, if any, under sub- serial No. 3631,

3824 : Metal containers all sorts (other (B) Whole of the duty paid under than those made of aluminium) item 46 of the First Schedule to ordinarily intended for packings the Central Excises and Salt Act, of goods for sale (including casks, 1944, plus drums, cans, boxes, gas cylinders And pressure containers filled in b) the drawback at the rate admis- with export goods but excluding sibie under sub-serial No, 3618 open top sanitary cans end tin m respect of tin plate container containers of 11-34 kg. capacity and under sub-serial No. 3631 usedforexportofcashewkornels). m respect of steel drums and the drawback at the appropriate rate, if any, in respect of any other matensl of which the con- tainer is made of:

0) 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.

(.H) where the exporter has not availed of the procedure under rule 12 or rule 191-A of the Central Excise Rules, 1944, the draw- back at the rate specified at items (a) and i b) shall apply in toto and where the exporter has availed of the procedure under the said rules the rate of drawback at the rates specified in item (b) v ' above shall apply,

( Sanitary and bath room water

fittings—

(A) Chromium plated made oi

gun metal.

Rs. 6'30 (Rupees six and paisc thirty only) per kg. of the Gun Metal content.

(B) Chromium plated made oj

brass.

Rs. 4-50 (Rupees four and paiae -fifty only) per kg. of the bras*

3836 Vacant.

3827 Aluminium foil laminated with At the appropriate rate applicable paper/polythene or interleaved under sub-serial No 1914 ta respect of polythene con ent, if with paper. any, and at the rate equal to the actual Central Excise duty paid on paper content, if any, where

969>I a 3 4 the exporter produce* evidence- or gate passes/or other accept- able evidence, to the satisfac- tion of the Assistant Collector of Customs of having paid the said duty on such paper con~ tent.

With effect With effect from 18-9-77 from 15-10-77

3828 Tyre Bead Wire .

Rs. 310-00 Rs.272-00 (Rupees three (Rupees two

hundred and hundred and ten only) per seventy two tonne. only) per ton-

ne.

Vacant.

3829

Re. 1-oo (Rupee one only) per kg.

Thermit portions of all sizes

3830

of thermit portion.

Aluminium Ingots . . .

3831

Rs. 155-00 (Rupees one hundred and fifty five only) per tonne.

Tools for use in the hand or

Machine :

Brand rate to be fixed on an Tools used in the hand or machine

3901

not elsewhere specified.

application from the individual manufacturer/exporter.

With effect With effect from 18-9-1977 from 15-10-1977

Rs, 314*00 Rs. 276-00 3902 Hand tools made of steel N.O.S.

other than cast.

(Rupees three (Rupees two hundred and hundred and fourteen only) seventy six per tonne. only) per

tonne.

Vicea, all types

3903

W.E F. W.E.F. 18-9-77 15-10-77

Rs. io'6o Rs. io-oo

(Rupees ten (Rupees ten- and paisc sixty only) per quin only) per tal. quintal.

Gear cutting tools all types when 11% (Eleven per cent only) of the 3904

made mainly of high speed f.o.b. value, steel.

.Saws, segments and saw blades 9% (Nine per cent only) of the 3905

when made entirely of High Speed f.o.b. value. Steel.

39o6 Diamond cutting tools but ex- cluding reconditioned dia- mond toojs namely—- (1) Drill Bits . .. 15% (Fifteen per cent only) of the

f.o.b. value.

gjQ TilE GAZETTE OF INDIA EXTRAORDINARY PAST I—SEC. 1 1 4 a 3

14% (Fourteen per cent only)

(2) Diamond dressers

of the f.o.b. value.

11% (Eleven per cent only) of the

3907

f.o.b. value.

Drills of all types Including twist

drills when madcmainly of High

Speed Steel.

9% (Nine per cent only) of the

3908

f.o.b. value.

Tools for lathes snappers and

planers all types mainly made

of High Speed Steel.

Vacant.

3909

Reamers mainly made of High

3910

speed Steel.

11% (Eleven per cent only) of the

f.0.0. value.

11% (Eleven per cent only) of

3 9"

the f.o.b. value.

Threading tapsj threading dies

and chasers mainly made of

High Speed Steel.

9% (Nine per cent only) of the

3912

f.o.b. value.

Small and cuttmg tools not else-

where specified (excluding

broaches, dies, jigs fixtures and

stamping tools) when made en-

tirely of High Speed Steel.

(a) Drop forged Hand tools (othei

: With effect from Witheffect from

3913

18-9-77 15-10-77

than those made of castings),

viz, the following-Allen

Head keys, all types, pliers,

spanners, wrenches, screws

and nut drivers all types,

sockets and ratchets, all

types, C-Clamp" and nail

pullers.

Rs.446-oo(Ru- Rs. 392-00 (Ru-

pees four hun- pees three

died and forty hundred and

six only) per ninety two only)

tonne of steel per tonne of

content. steel content.

(b) Drop forged Hand tools as

stated in (a) above when

nickel plated or chrome

plated.

Rs. 539"OO Rs. 485-00

(Rupees five (Rupees four

hundred and hundred and

thirty nine eighty five

only} per tonne only) per tonne

of nlkel plated of nicklc plated

steel content. steel content.

(c) Drop forged Hand tools as

stated in (a) or (b) above

when fitted with plastic

handle,

Rate of draw back indicated as in

(a) or (b) above plus the draw-

back application for plastic con-

tent under sub-serial No 1907,

1908, 1914 or 1918(a) as the

case may be.

Vacant.

3914

Potetr generating macMtmy, parti

thertof

4001

Brand rate to be fixed on an

Powers Generating, machinery,

part* thereof not elsewhere

specified.

application from the individual

manufacturer/exporters.

4002

1*5% (One point five per cent

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

(A) Horizontal and vertical stati-

onery/vehicular engines Including

marine and other internal

combustion engines whether pet-

rol, diesel or kerosene dnvm

xxpto 40 B.H.P.

971 I ' a 3 4

(B) Parts of horizontal and vertical stationary/vehicular engines, including marine and other internal combustion engine whe- ther petrol, diesel or kerosene driven, namely the following—

o*3% (Point three per cent only) (1) Parti made of cast iron.

of the f o.b. value.

(ii) Part* made of steel sections, 1-25% (One point twenty five per cent only) of the f.o.b.

sheets and pipes.

value.

Rs, 3*2 (Rupees three and paiso

twenty only) per kg.

(iii) Parts made of aluminium alloy consisting of more than 80% of aluminium (including complete pistons). 4

(iv) Radiator assemblies and cores excluding oil coolers and air cooled raidators, namely:—

Rs. 4-90 (Rupees four and pai&e

ninety only) per kg.

(A) Radiator assemblies of copper/brass construc- tion.

Rs. 3-85 (Rupees three and paiso

eighty five only) per kg.

(B) Radiator assemblies of steel/brass construc- tion.

Rs. 5 "75 (Rupees five and paiae

seventy five only) per kg.

brass construction. |

10% (Ten per cent only) of the

(v) Ignition coil.l

f.o.b value.

(vi) Vacant.

(vu) Vacant.

8% (Eight per cent only) of the (viil) Spark Plug .

f.o b value.

(Ix) Engine valves

7 5% (Seven point five per cent

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

(x) Gaskets

10% (Ten per cent only) of the

f.o.b. value.

(xi) Multi-Cylinder Pumps 5 % (Five per cent only) of the

f.o.b. value.

(xH) Single cylinder pumps, I-S% (One point five per cent

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

nozzles, nozzle holders (with or without nozzles), delivery valves and elements.

1 25 % (One point twenty five per

cent only) of the f.o.b. value.

(xlli) All others not specified above excluding those made of natural raw rubber.

NOTB: ( I) E

drawback are inclusive of drawback payable if any, on packing materials.

(a) The above rate* will be applicable provided no rebate of Central Excise duty paid on the raw materials or compoi*. enw used id the manufacture of finished product has been availed of under rule <6-A or any other provision in force of tho Central ExcUe Rules, 1944.

Q72 THE GAZETTE OF INDIA EXTRAORDINARY PART I—SEC. 1 I a 3 4 Agricultural Machinery and Imp- 41 lements* Parts thereof :

4toi

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

Agricultural machinery and im- plements, parts thereof not elsewhere specified.

4102 Agricultural implements not

w.e.f. iRr9-77 w.e.f. K-10-77 otherwise specified made of steel, other than cast.

Ri. 314 00 Rs 276 00

(Rupees three (Rupees two hundred and hundred and fourteen only) seventy six per tonne. only) per tonne.

Office Machines, Parts thereof :

4201 Office machines, parts thereof,

not elsewhere specified

Brand rate to be fixed on an application from the individual manufacl urer/cxporter

Metal Working Machinery, Parts

thereof:

4301

Brand rate to be fixed on an appli- cation from the individual manu- Metal working machinery, parti Thereof not elsewhere speci- fied

facturer/exporter.

Textile Machinery, Parts thereof :

4401 Textile machinery, parts thereof

not elsewhere specified.

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

Rates effective from 18-9-1977 4402 Ring Frames

shall be announced later.

Rates effecive from 18-9-1977 4403 Draw Frames.

shall be announced later.

Rates effective from 18-9-1977 4404 Speed Frames

shall be announced later.

4405 Auto Loom''

Ratei effective from T8-9-1977

shall be announced later.

Rates effective from I8-9-I977 4406 Dye Jiggers

shall be announced later.

Rates effective from 18-9-1977 4407 Stenters

shall be announced later.

Textile machinery not otherwise Rates effective from 18-9-1977 4408

specified.

shall be announced later.

Textile machinery parts Piecesso-

4409

Rates effective from 18-9-1977 ries all sorts

shall be announced later.

Machinery for other put poses and

Industries, Equipments, Apph~

ances (other than Electrical) :

4501

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

Machinery for other purposes and industries, equipments, appli- ances (other thaij dtectrlcal not elsewhere specified, parts thereof.

4502 Oil Mill Mcchlnery and parts 5% (Five per cent only) of the thereof.

f.o.b. value.

(1) Centrifugal and nan-.pentri- Rs. 118 00 (Rupees one hundred 4503

fugal pumps.

and eighteen only) per tonne.

973

(4)

(2)

(3)

(!)

(2) C:ntnfugal and non-centri- fugal pumps fitted with diescl engines.

1 5% (One p u nt five per cent tmlyj oi the f.o.b value plus Central Excise duty paid on pumps or on diesel engines provided the same has not been claimed/obtained as rebate 01 refund under Central Excise Rules and a certificate is also produced from the concerned Central Excise authorities to that effect.

(3) Centrifugal and non-ccntri- fugd pumps fitted with electric motors upto 100 H.P

4% (Four per cent only) of the f o.b. value plus Central Excise duty paid on pumps or on electric motor, provided 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 Evcisc authorities to that effect.

4504

1 85% (One point eighty five per cent only) of the f o.b. value.

Sewing rrucunes, all sorts with or without hand attachment, base cover, stand, table, arm, bed including sewing machines m CKD/SKD conditions and parts and accessories thereof

10% (Ten per cent only) of the 4505

f 0 b. value.

Petrol metering and dispensing pumps fitted with electric motor.

2 5 % (Two point five per cent only) (0) Refrigerating compressors, ac-

4506

of the f o.b. value.

cessories, compontnt parts, and spares thereof.

4%(Four per cent only) of the> (&) Air c mdHioning and refrige-

f o.b value.

ration machinery and accessories, components and spares thereof not otherwise sptcified exclud- ing domestic refrigerators, deep freezers, room air Conditioner*, and room coolers and accesso- ries, components and spares thereof.

4507

¹ 5% (One point five per cent

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

Machmciv components, parts, spares and accessories thereof allsorrs, noi otlierwisespsxifiedj namely made of Metals,

4508

Rs 650 00 (Rupees six hundred

and fifty only) per tonne.

Industrial steel roller/bush chains whether assembled or un-ass- cmbled and whether in lunning length or otherwise.

Electrical Power Machinery, Eqmpr-

rnent for distributing electricity,

swuchgear, paru thereof:

4601

Brand rate to be fixed on an application from the indivi- dual manufacturer/exporter.

Electrical power machinery, equipment for distributing electricity, switchgear, parts thereof not elsewhere specified.

(3)

(4)4602 Vacant Rs 5 00 (Rupees five only) per kjj. 4603 All aluminium conductor!. of aluminium content. tcise duty paid under item 27 of the cases and Salt Act, 1944 has been tral Excise Rule¹, 1944 or the. export :ct or Central Excise duty payable- Provided that no lebate of CCI>I ral EJ First Schedule to the Central E: claimed or obtained under the Ccn is no 1 made under bund in respe under the aforesaid item

4604 Insulated aluminium cables or

conductors

(1) Rate admissible under t>ub- scrinl No 4603 in respect of aluminium content.

(2) Rate admissible under sub- serial No. I9i8(a) in respect of PVC composition/content.

(3) Rate admissible under sub" serial No 1914 in respect o* Polythene content

Provided that no rebate of Central Excise duty paid under Item 27 of Excises and Salt Act, 1944 has beer* tral Excise Rules, r944 or the export of Central Excise duly payable un- the Fust Schedule to the Certtial: claimed 01 obtained under the Ccn is not made under bond in respect der the aforesaid Item

Aluminium conductors steel rein-

4635

forced

Rate of drawback applicable under sub-serial No. 4603 in respect of aluminium content plus the- rate of drawback under sub- serial No 3617(1) or 36i7(ii) as the case may be, m lespect of steel core content.

xcise duty paid under item 27 of the xcises and Salt Act, 1944 has bectt Central Excise Rules, 1944 or the respect of Central Excise duty pay- Provided that no rebale ol Central E: First Schedule to the Central E claimed or obtained undei the ( expoi t is not made undei bond in : able under the aforesaid item

4606 Papci Insulated Mass Impregnated Lead sheathed power cables e\cluding pilot cables, telephone cables and electrostatic precipi- tator cables (DC)

Vacant

(1) with copper conductors. (11) with aluminium conductors of 32"u (Thirtj two per cent only

the followjngsizes—.

or the f c.b value.

(a) 3 corn x 240 Sq. mm/10

KV.

(6) 3 core x 300 Sq. mm/ n

KV.

(d) 3 core x 150 Sq. m m /n

"KV

"KV.

NoTp : The above lates arc valid

upto 31-10-1977

P.V.C Insulated Copper Cables

4607

(i) Rate of drawback admissible under sub-serial No. 1918(3) for P.V.C. Compound con- tent.

(3) ( 2)

4608

/ _

(4)

(it) Rs 7 15 (Rupees seven and pmse fifteen only) per kg of copper content

Electric motors all soits of the

fallowing ratmgj only—

(t) Upro 1 H.P. Rs 36 30 ("Rupees thirty six and pdpe thirty only¹) per H P

(u) above 1 II P and upto and

including 3 II P. Rs 25 15 (Rupees twenty five and 4639

O_g THE GAZETTE OF INDIA EXTRAORDINARY PART I—SEC. ^.

(4) ( I) W (3)

(i'O Rs, 421 00 (Rupees four hundred and twenty one only) per tonne of Btecl tape content if any,

plus

(trn) Rate of drawback applicable for P.V C c mpound content under sub-serial No. i9lB(,a),

plus

(vm) Rate o( 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-serial No. 2722,

plus

(#1 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(1) or 3617(11), as the case may be in respect of Btcel core wire content,

plus

(xn) Rs 13 50 fRupcc* thirteen and puse fifty only) per kg of in.ulation paper content, if anyj

plus

(XLU) Rs. fi 95 (Rupees six and paisc ninety five only) per kg. of the imprcg lating compound if any,

plus

(xiv) Rate ot drawback applicable in respect of synthetic man made filament yarn content under sub-serial No. 2513,

Vacant.

4611

4(112 Power and dislributicn traniier- mcrs other than potenlial and current transformers, t'f the following voltage and ratings

(\) Below 22 KV— (0 UptosoKVA

1 u) Above 50 KVA and upto

100 KVA.

(in) Above 100 KVA and upto

Rs 34 15 fRupecs ihirty four and pjise fifteen only) per KVA. Rs. 2.K So (Rupees twenty eight and paise eighty only) per KVA. Rs 17 60 (Rupees seventeen and

300 KVA

palle sixtv only) per KVA.

(tv) Above 300 KVA and upto

Rs 13 20 (Rupees thirteen and

750 KVA.

paise twenty only) per KVA.

(2) (3)

(4)

(1)

(v) Above 750 KVA and below

1000 KVA

Rs 11 15 (Rupees eleven and paise fifteen only) per KVA Rs. 10 70 (Rupees ten are! p u se (vi 1 rooo KVA and above and

upto tfioo KVA.

seventy only) per KVA

(B) zzK7to33,KK:

Rs 19 30 (Rupees nineteen and (1) Upto 300 K.VA.

paisc thirty only) per KVA

Rs. 14 Ho (Rupees fourteen and (w) Above 300 KVA and upto

750 KVA.

paisc eighty only) per KVA

(tit) Abov; 750 KVA and be-

low 1000 KVA

Rs 12 85 (Rupees twelve and paise eighty five only) per KVA

(tv) 1000 KVA and above andj Rs 12 30 (Rupees twelve and pais" upto 1600 KVA

thirty only) per KVA

4613 Vacant

Vacant

4614

4615 4616

5% (Five pet cent only) of the 4617

f ob val ue

Vacant, Vacant. (1) Switch fuse units of rating above 16 amps, rewirableupto 660 V.

("j SwUch fuse units of rating 5 5% (Five point five per cen

only ) ot the f.o b value.

above 16 amps, with HRC fuses, uplo66o V.

4% (Hour per cent only; of the (111) Fuses, high rupturing capacity

cartridge type above 15 amps.

f.o.b value.

4 5% (Four point five per cent (jyi Disti ibution fuse boards rating above T5 ampi and upto 6ftoV only) of the f o.b value.

(v) Cut out rating above 15 amps 4% (Four per cent only) of the and upto 500 V

f 0 b. value.

3 5% (Three p unt five per cent

OiiH'j of the f ob value

(ui 1 Fuif units iint otherwise specified 1 racing above 15 amps and upto 660 V.

Telecommunication Equipment and

Apparatus partt thereof •

4701 Telecommunication equipment and apparatus, pirn thereof, not else- where specified.

Brand rat<_ to be fixed on an appli- cation fiom the individual manu- facturer/exporter.

Electronic valve/tube/transistor/

4702

Biand rate to be fixed on an appli- ca 1011 from the individual manu- diodes for radios/wireless recei- ving sets.

facturer/exporter.

4703 (1) Transistoi Radio. (nj Radio with values. (111 j Transistor radio in CKD/ Rates effective from 18-9-1977 SKD pack wiiiiout cabinet.

to be announced [ater.

(ivj Radio with valves in CKD/

SKD puck without cabinet.

(a) Silicon semi-cor.ductor trar.s- 20% (Twenty per cent only) of the 4704

sistors

f.o.b. value.

(b) Silicon semi-conductor diodes, 20% (Twenty per cent only) of

the f.o.b. value.

(Mg THE GAZETTE OF INDIA EXTRAORDINARY PART I—SEC. 1 I 4 a 3

48.

Domestic Electrical equipment, Electrical Apparatus

far Medical purposes, Radiological Apparatus, other

Electric machinery and Apparatus, Parts thereof

4?oi

Brar d rate to be fixed on an apphcation from the individual nwii ufacturcr/cxporter.

Domestic electrical equipment ele- ctrical apparatus for medical pur- poseB, radiological apparatus, other electric machinery and apparatus, parts, thereof not else- where specified.

4802

Brard rale to be fixed on an application from Ue individul maii ufaciui er/exportei.

Domestic refrigerator and compo- nent parts of domesti c refrigera- tors

Lead Acid Storage Batteries of

4803

the following types'—•

1 Ps. 1 -58 (Rupee one and poise V fitty eight only) per kg^ of the ) net weight of fully assembled

(1) Traction batteries. (2) Tiain hghtirg batteries. (3) Stationery batteries..

batteries.

4804 Plates for the lead acid storage batteries oi thefollowingtypet—

1 Rs. 2-07 (Rupees twoardpaise

L eight only) per kg.

(1) Automobile Batteries (2) Traction Batteries. (3; Train Lighting Batteries. (4) Stationery Batteries.

4805 Low Tension Power Capacitors— (1) 3?o Volts, 50 Cycles 3/2

phase

(11) 400 Volts, 50 Cycles 3/2

phase. 1

(111) 415 Volts, 50 Cycles 3/2

phase.

(IV) 440 Volts, 50 Cycle 3/2

phase.

Rs. 34-30 (Rupees thirty four and paise thrtiy only) per KVAR. Rs. 30-85 (Rupees thirty and paise eighty five only) per KVAR. Rs. 28-50 (Rupees twenty eight and paise fifty orJy) per KVAR. Rs. 25-40 (Rupee twenty five and paise forty only) per KVAR.

48c6 Electric lighting flttjnge—.

4% (Four per cent only of the

f.o.b value.

(a) Fluorescent lighting fitting with chokes an d stiirter an d without tube,

t-6% (one point five per cent only)

of the f.o.b. value.

(b) All other not specified at (a) above and without bulbs.

unit.

20W, 4oW3 65W and 80 W ( no Volts to 230 Volts.)

N^TE —The above rates of drawback are inclusive of drawback

on packing materials used,

4807 Dry Cell Batteries—

(A) Metal clad—

(1) IR 20/UMI/Sizc 'D¹ Rs. 29-50 (Rupees twenty nine and paiee fifty only) per one hundred pieces.

(11) IR 14/UM/SIZC 'C Rs. 16-50 [(Rupees sixteen and paise fifty only) per one hundred pieces.

(B) Plastic/Cellulose Acetate Clad—

979

I a

Rs, II-OO (Rupees elven only) 00 IRM/UMz/Size ' C\

per one hundred pieces.

above—•

Rs. 20-00 (Rupees twenty only) (1) IRio/UMi/Sjze ' D\

per one hundred pieces.

Rs. II-OO (Rupees eleven only) (11) IRi4/UM2/Size ' C\

per one hundred pieces.

Cm) IR6/UM3/S12C 'A'

Rs. 8-50 (Rupees eight and paisc fifty only) per one hundred pieces.

NOTE:—The above rates of

on packing matena

drawback are inclusive of drawback Is.

(A) Electric ceiling fans—

4808

(1) Ceiling fan with Aluminium

blades—

(a) 900 mm and 1050 mm Rs. 18-25 (Rupees eighteen an^

sweep paisc twenty five only) per uni^ . (b) 1200 mm sweep. Rs. 23-25 (Rupees twenty three and paise twenty five only) per unit.

(11; Celling fans with other than

Aluminium blades—

(a) 900 mm and 1050 mm Rs. 16-00 (Rupees sixteen only)

sweep per unit.

(b) 1200 mm sweep. Rs. 19-45 (Rupees nineteen and

paise forty five only) per unit.

(.c) 1400 mm and 1500 mm Rs. 20-95 (Rupees twenty and sweep. paise ninety five ony) per unit.

NOTE: ( I) The above rates of drawback on fans are exclusive of drawback on regulators. When regulators arc exported alongwith fans drawback at the rate mentioned against sub-eerlal No. 4811 is payable in addition to the above rates.

(2) The above rateB of draw back are inclusive of drawback on

packing materials.

(B) Table fans'

7'5% (Seven point five per cent

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

Blades made of aluminium for

4809

Rs. 4'5° (Rupees four and paise electric ceiling fans.

fifty only) per kg.

NOTE:—'Trie above rate of drawback is inclusive of drawbick , if any3on packing materials used.

4810 Down rods for electric ceiling fans. With E.F. ia-9-77 W.E.F. 15-10-77

Rs. O-4O(PJISC Rs. o-36(pjise

forty only) thirty six only) per kg. per kg.

N3TE:— Tne above rate of drawback 1B inclusive of drawbac k5 11 anyj on picking materials used.

Fan Regulators other than Elec-

4811

tronic Regulators.

Rs. 2-75 (Rupees two and paise seventy five only) per unit.

g g0 THE GAZETTE OF INDIA EXTRAORDINARY PART I—SEC. 9 I 3 4 Rs, 3-95 (Rupees three ar d paite 4812 rlncty five only) per kg.

plastic electrical accessories mainly made of plastics ardbraEs viz., switches, sockets, adapters, plugs, lamp holders ard ceiling roses.

Re. i-co (Rupee one only) per 48i3

Microfared (MFD).

paper capacltors/condcn&ors of voltage rating 220 volts to 500 volts.

Railway Locomotives, wagons,

coaches, track fixtures and Fit-

tings, Traffic Signalling Equip-

ment, all ktnds, parts thereoj :

4901

Brand rate to be fixedo n an ap- plication from the Individual manufacturer/exporter.

Railway locomotives, wagons, coaches, track fixtures, and fit- tings, traffic signalling equip- ment all kinds, parts thereof,

not elsewhere specified.

Vehicles (otter than Railway),

Aircrafts, ships. Boats and float-

ing structures all sorts, parts and

Accessories thereof:

5001

Brard rate to be fixed on an ap- plication frcm the individua. manufacturer/expciter.

Vehicles (other than Railway,), aircrafts, ships, boats and float- ing structure¹) all sorts, parts and accessories thereof, not elsewhere specified.

5002 Parts of Motor Vehicles including Tractors other than those covered by sub-serial No. 4OO2(B), namely the following:—

(1) parts made of cast iron

°*3% (Point three per cen t on ly)

of f.o.b. value.

(11) parts made of steel sections, 1'25% (Ore point twerty five percent(!nly)ofthef.o.b. value.

sheets and pipes.

fin) Vacant. (IV) Voltage Regulators

6% (Six per cent only) of the-

f.o.b. value.

14% (Fourteen per cent only) of (v) Vacant. (vi) Commutators

the f.o.b. value.

(vu) Steel wheeh for commercial

vehicles.

10% (Ten percent orly) of thfr f.o.b. value.

5% (Five per cent only) of thfr (vin) Armature

f.o.b. value.

(IX) Vacant.

(x) Brake linings ard clutch fa- 8% (Eight per cent orly) of the

f.o.b. value,

cing.

5% (Five per cert only) of the ( n) Vacant (xii) Vacant (xili) Starter Motors

f.o.b. value.

Rate of drawback admissible under (xiv) Tyre, tubes and flaps,

sub-serial No. 2002.

Rate of drawback admissible under (xv) Auto tube valves.

sub-serial No. 5009.

y or

(4)

") 0)

(xvi) Leed Acid Storage Batteries, Rs. 1 5S (Rupee one and paise fifty eight only) per kg. of the net weight of fully assembled batteries.

(xvn) Spring leaves Axlesbufts ard coil springs used in automobiles.

1-25% (One point twenty five per cent orly) of the f.o.b. value.

(xviii) Automotive steel roller^bush

chains.

Rs. 650-00 (Rupees six hundred and fifty only) per tonne. 1-25% (One p i nt twenty five per cent only) of the f.o.b. value

(xix) All others not elsewhere spe- cified in this item excluding those made of natural raw rub- ber.

N O T E : - ( I) Except for Sena) No. (vn), (xvi) and (xviii) the above rates

of drawback are inclusive of drawback payable if any, on packing materials,

(2) The above rates of drawback will be applicable provided no.

rebate of Central Excise duty paid on the raw materials or components used in the manufacture of finished products has been availed of under rule 56-A or any other provisions of the Central Excise Rules, 1944.

with effect from With cttect

18-9-1977

from 15-10-1977

Trollies.

5003

Rs. 276-00 (Rupees two hundred and seventy six only) per tonne.

Rs. 314-00 (Rupees three hundred and fourteen only) per tonne.

5004

11% CElevcn per -c nt only) of the f.o.b. value subject to maximum of Rs. 27-00 ("Rupees twenty seven only) per bicycle.

(1) Bicycle complete not other- wise specified, assembled 01 unassembled including accessories.

11% (Eleven per cent only) of the

fob, value

8% v Eight per cent only) of the Cu) Components, spare parts and accessories of bicycles, other than bicycle spokes, nipples, washers, chains, rim liners, saddle covers (made of leather), rubber portion of pedals, tools and tool boxes, cycle pumps, tyres and tubes, tube valves and free wheels. (lh) Bicycle free wheels.

f.o.b, value.

Pe. 1 -oo (Rupeo one only) per kg.

S005 Bicycle chmns all sorts whether assembled or unassembled, and whether in running length or otherwise.

With effect

from 15-10-1977 5006 Bicycle spokes— (a) Galvanised spoked without

nippleb and washers.

RB. 562-80 (Rupees five hundred sixty two and paise

With effect : from 18-9-1977 Rs. 583-00 (Rupees five hundred and eighty three only) per tonne, , eighty only) per tonne.

(b) Brass nipples for bicycle

At the rate appliable under sub- spokes.

senal N">. 38o5(b).

tjg2 T HE GAZETTE OF INDIA EXTRAORDINARY PAHT I—SEC. 1

(2) (3)

( I)

(4)

W.E.F. 18-9-1977

and foity one only) per tonne.

(d) Washers for bicycle spokes— (1) made of tin plate.

W.E.F. 15-10-1977 Rs. 922-00 (Rupees nine hundred and twenty two only) per tonne. At the rate applicable for sub- serial No. 3618. W.EF.

WE.F. 15-10-1977 (uj Galvanised, made of mild

steel strips.

18-9-1977 Rs. 890-50 (Rupees eight hundred nr ety and paise fifty only) per tonne.

Rs. 866-40 (Rupees eight hundred sixty six and paise forty only) per tonn e.

4007 Sports L'ght Roadstar Bicycles assembled or unassembled— (a) fitted with imported 3 speed

hubs.

Ps. 13-50 (Rupees thirteen and paise fifty only) per bicycle plus tie amount of import duty paid on the imported 3 speed hubs as determined with re- ference to the relcvurt Bill(s) of Entry on t 'First in First c ut basis.

Provided that manufacturer/exporter produces evidence to the sa- tisfaction of the A^stt. Collector of Customs regarding import and duty incidence jn respect of an adequate number of 3 speed hubs to cover the export of S.L.R Ricyclcs fitted with 3 speed hubs and provided further that the imported 3 speed hubs jn respect of which such evidence is produced, have not been—

(0 similarly correlated to and accounted for against anj. other pre-

vious exportation; and

(11) previously re-exported as such or in any other form, whether

under claim for drawback or otherwise.

* NOTE —The above rate is exclusive of drawback on packing material which may be claimed separately under appn prute 'all industry' rate of drawback.

(b) other than those fitted with 3 speed hubs, whether ex- ported in assembled or SKD or CKD condition.

Rs, 13-50 (Rupees thirteen and paise fifty onjy) per bicycle (exclusive of drawback on packing materials which may be claimed separately under appropriate all industry rates of drawback).

Vacant.

,5008

5009 Auto and Bicycle tube valves Rs. 3-70 (Rupees three and paise complete when exported as such seventy only) per kg. without rubber buflng.

, 51

Sanitary, plutttbtng, heating, hght-

tng fixtures and fittings and

parts Ihertof.

5101

Brand rate to be fixed on an ap- plication from individual manu- facturer/exporter.

Sanitary plumbing, heating, lighting fixtures and fittings and parts thereof not elsewhere specified.

983 I a 3 4

Furniture :

J2OI Furniture not elsewhere specified. Brand rale to be fixed on an up- phcatinn from the individual manufacturer/ exportei.

5202 Steel furniluie (,excluding tubular steel furniture and furriture tubes)including lockers cabinet and other safe deposit equip- ment, strong doors, steel win- dows and doors but excluding parts thereof made of stainless s t e e l-

With effect

Wuh effect

from 1R-9-1977 frnm 15-10-1977

Rs, 447'00 la) made of steel sheets oi strips of less than 5mm thickness.

(b)Allo'hers.

R¹-. 451-00 (Rupee? lour hundred and fifty one only) per tonne. Rs. 314 00 ('Rupee, three hundred and fourteen 01 ly) per tonn e.

(Rupees four hundred and forty seven only) per totinc. Rs. 276-00 (Rupees two hundred and seventy six only) per tonne.

Optical, Photographic, at Cinemato-

graphic, Measuring, Checking,

Precision, Medical and Surgical

Instruments, Apparatus and Equip-

ment,Parts thereof;

5301

Brand rate to be fixed on an appli- cation from the individual manu- facturer/exporter.

Optical, photographic, cinemato- graphic, measuring, checking, precision, medical and surgical instruments, apparatus and equipment, parts thereof, not elsewhere specified.

Clock and Watches and Parts thereof:

Clock and watches and parts there-

5401

of not elsewhere specified.

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

Muiical Instruments, Sound Records

and Reproducers Parts and

Accessories thereof.

55Oi

Brand rate to be fixed on an appli- cation from the individual manu- factuer/ cxportrer.

Musicalinstruments,soundrecords and reproducers parts and acces- sories thereof, not elsewhere spe- cified.

3% (Three per cent only) ofthef.o b. 5502

value.

Public Address Equipment viz., microphone, amplifier, speaker, horn unit combination, drive unit and megaphone.

Toys, Games and Sports Requisites,

Parti thereof:

5601 Toyi, games and sports requisites, parts thereof not elsewhere speci- fied.

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

984 THE GAZETTE OF INDIA EXTRAORDINARY PAHT I—SEC. 1 I a 3 4 5602 U> Leather Footballi/Rugby bills covers with or without bladdcts. ~] 2% (Tw 1 per cent only"i of the }. f 0 b value.

fu) Rubber bladders foi fi) above.

5603 Cricket and Hockey leathci balls ot standard sizes (,5 J oz to 5J oz)

Rs. 11-65 (Rupees eleven and paise sixty live only) per one hundred pieces.

Ojfia and Stationery Supplies

5701 Office and stationery supplies not

elsewhere specified

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

5702

3% ("Three per cent only) of the

t.o b. value.

Fountain pens, ball point pens, sign pens, fibre tippens, and fountain pen nibs (including stainless steel tountain pen nibs) tipped with indium alloy pen points and ball point pen refills (metal or plastic).

Preciow and Semi Precious stona

(including Diamond:, set or unset)

and Articles made wholly or Partly

or Alabaster or Goldor Stiver .

5801 Precious and semi precious stones Brand rate to be fixed on an applica- tion from the individual manufac- turer/exporter

(including diamonds set or unset) and articles made wholly or partly of alabaster or gold or silver not elsewhere specified.

5K02 Vacant

Handicrafts and other articles

5"°3

made of alabaster.

Brand rate to be lKed on an ap- plication from the individual ma- nufacturer/exporter.

Cut and Polished Diamonds of not ;

5804

j% (Three per cent onlyi of the less than tz pieces caiat

f.o.b. value:

Provided that .—

ly to the shipments made by the is export obligation in respect of I'ance Licences issued by the Chiet ? rts. rt exceed the amount of duty paid elating to such impoits against such (1) The above rate shall apply on exporter in discharge of hi imports of roughs under Ad' Controller of Imports and Exj (11) The drawback amount shall nc on the relevant bills ot entry r Advance Licences,

Manufactured untiles, namely bru^

shes all sorts except Carbon Bru-

shes, Zip Fastner, S?iap Fastner,

Mechanit al Lighter, Artificial

Hair Wig and the Like and Ivory

Products •

5901 Manufactured articles namely ,bru- Brand rate to be fixed on an applica - shes all sorts except carbon bru- non from the individual manu- shes, zip fastner, snap tastner, facturer/exporter mechanical lighter, artificial hair wig and the like and ivory products not elsewhere specified.

5902 Metallic zip fastneri—•

(i) made of brass—

(a) size No. 3 Rs. 140.00 (Rupees one hundred and forty only) per one thousand metres.

985 I 2 4 3

(bi size No 5 or bigger than

that.

Rs. 242 00 (Rupees two hundred and forty two only) per one thousand metrcb.

(u) made of alumuuuin—•

Rs. 42-00 (Rupees forty two only)

(a) sue No, 3

pei one thousand metres.

Rs 69 • 00 (Rupees sixty nine only) (b) size No. 5 or bigger than

per one thousand metres. that.

Rs, 250-00 (Rupees two hundred Ivory products.

5903

and fifty only; per kg.

NOTE —( I) The rates of drawback mentioned in this Public Notice shall

not be applicable tothe export of any of the commodity/product covered by any sub-serial number ol this Public Notice, if such commodity/product is claimed to be exported in discharge of export obligation under a Duty Exemption Entitlement Certi- ficate granted to the exporter in terms of Nctl&cation No 5- Cus/F. No 602/33/75-DBK dated 31-1-1976 or No 138-Cus/ F. No. 602/9/76-DBK dated 1-7-1977 as amended Irom time to time.

(3I i,si) Except as provided in clause (h) no drawback under any of the sub-beriul numbers of this Public Notice shall be admissible on containers all sorts filled with tea or packing materials used in, or in relation to, such containers so filled with tea.

(b) Nothing contained in clause (a) above shall apply to tea bags and packing materials used in relation to such tea bags.

Explanation —In note (2) above, 'tea bag' means a pouch or a folded bag made of porous hlter pap;r or nylon mesh containing not more than 5 grams net of ten per bag for direct infusion along with the said porous material.

The provisions of rule j[j \ rule 6 and rule 7 ot the Customs and Central Excise Duties Draw- back Rules, 1971, arc reproduced below for the mfoimation of trade and industry,—

"3. DRAWBACK—(i¹) Subject to the provisions o f-

fal the Customs Act, 1962 (52 of 19(12) and the rules made thereunder (b) the Central Excises and Salt Act, 1944 (1 of 1944) and t ne r ulca

^ 1 made thereunder, and

(0 these rules,

a drawback may be allowed on the export oi goods specified in the Schedule at such amount, or at such rates, as may be determined by the Central Government.

Provided that where any goods are produced t r manufactured firm imprrted mi tmr].' < r excisable materials, 1 n some of which r nly duty chargeable therer n has been paid und not on the rest, or only a part of duty chargeable ho s been paid, or the duty pcid has been rebatedor refunded in whole or in part r r given os credit, under any ci the provitir ns cf the Customs Act, 1962 (52 r>f I962'v> and the rules made threreunder cr of the Central Excises and Salt Act, 1944 (1 of 1944) and the rults made thereunder, the drawback admissible on the said goods shall be reduced taking into account the lesser duty paid or the rebate, refund or credit obtained:

Provided further that no drawback shall be allowed:—

(1) if the said got ds have been taken into u:e after mamiff ctiue; IT

(11) if the Said goods are produced "r manufactured using impc rted materials <" r excisable materials in respect of which duties have nc t been pud, f r

(11O Save as otherwise provided in sub-rule i(A\ i1 the raid get AT beirg c r i n r u :, pll sons filled with tea or packing materials used m, or in relatK n t< , fuch c< nti meis so filled with tea, arc exported.

1 (A)—Nothing contained in clause (ml of the sec

6. Cases where amount or rate of drawback bos not been determined :— (I)(IO Where no amount or rate of drawback has been determined in respect of any goods, any manufacturer or exporter of such goeds may, before exporting such gcodSj apply In writing to the Central O 'vernment fertile determination of the amount <. rrateof drawback increfcr stating all relevant facts including the proportion in which the materials er cemponents are used in the pr< duction or manufacture of goods and the duties paid on Mich materials or cc mp< ncnts

(b) On receipt of an application under clause (a) the Central Government shall after miking or musing to be made such inquiry as it deems fit,, determine the amount <_r rate of drawback in respect of such goods.

(2)(a) Where an cxp' rter desires that he miy be granted drawback prc visions lly, he may, after making an applicatien under clause fa) rf sub-rule (I), apply in writug to the Central G* v- ernment that a provisienal anuunt be granted to him ti w. rds drtwbtck < n the exp< rtof such goods pending determination < f the Einuunt n riitcset drtvibrck under clcu;e (h)r ft hi tsub-rult.

(b) The Central Government mpy after censidcnng the upplicttien euth< rise the Collector of Customs at the port where the ge ods are exported to psy prt VIEK nslllj ;ntmcwn not exceeding the amount claimed by the exporter In respect of such experts:

Provided that the Collector of Customs may, for the purpe f e cf allc wing pre viMrm 1 pajment of drawback in respect of such export require the exporter to enter into a general tx nd frr s u c tf a m o u n t j a nd s u b j e c t to s u ch c o n d i ' ic n *, EB * hc C e l l e c t tr <• f C u s t e ms n uy

direct; or to enter into bond for an amount n<. t exceeding the full rmcunt ckimcd by such exp rfers as drawback; in respect' f a particular consignment rnd binding himself.—

(i) to refund the amount so sanctioned prcvisiormlly li, fi r t ry rcficn, tH Cn tmlG< v- ernment decides notto alii w the drawback, c r

(li) to refund the excess if any, paid to him prcvisienally If the Central G<~ vernment decides to allow a drawback:

Provided further that when the omruntor retc ef drawback peyeble rn ;uchgrodsis finally determined, the amount provisionally paid to such expt rter shall be i dju. ttd i gair t the drawback finally ptyuble nnd if the amount so adjusted is in excels i r falls sht rt i t the drawback finally payable he shall repay to the Collector of Customs the excess or be enti- tled to the deficiency, as the case may be,

(3) Wherethe Central Govwnmentccmidersit necmsiysi K d(.;it miy cu CLJI uil cr n un referred to in sub-rule (2)frcm such date as it may specify.

7. Cases where amount or rate of drawback determined n, lew '.

.nQQ THE GAZETTE OF INDIA EXTRAORDINARY PART I—SEC. 1 989 QQO THE GAZETTE OF INDIA EXTRAORDINARY PART I—SEC. I 991 Q Q2 THE GAZETTE OF INDIA EXTRAORDINARY PAHT I—SEC. i 993 Q54 T¹¹¹¹ GAZETTE OP INDIA EXTRAORDINARY PABT 1 - S E C. 1 995 g gg THE GAZETTE OF INDIA EXTRAORDINARY PART I—SIC. I 997 0 98 THE GAZETTE OF INDIA EXTRAORDINARY PAST I—SIC. 1

*f *

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IOOI

1002 THE GAZETTE OF INDIA EXTRAORDINARY PART I—SKC. i

ioo3

0 :) 1 THE GAZETTE OF INDIA EXTRAORDINARY PAHT I—S"C I

IQQ5

I o o <5 THE GAZETTE OF INDIA IXTRAORDINARY PABT E-aikV

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I 0 I2 THE GAZETTE OF INDIA BXTHAOKDIN'ARY PAMT-S&.1

ioij

I W4 THE GAZETTE OF INDIA EXTRAORDINARY PAHX I—SM. 1

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I W6 THE GAZETTE OF INDIA EXTRAORDINARY FAKT E-4ho.-t

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io i9

J02O THE GAZETTE OF INDIA EXTRAOIISHNARY PAST t—Sic. 1

1022 "THE GAZETTE OF INDIA EXTRAORDINARY PjibT I—SKC I 1023 JJJ24 T HE GAZETTE §tf INIftA EXTRAORDINARY BAH^ I-rSi(rt 1 1025 1026 THE GAZETTE OF INDIA EXTRAORDINARY PART I—SK?. I 1027 JO28 T™ GAZETTE OF INDIA EXTRAORDINARY PAM i - f i ic 1 1039 I 03Q THE GAZETTE OF INDIA EXTRAORDINARY PAH" I—SIC- t

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1035 J036 THE GAZETTE (ft INMA M-l"A0flpINARY P^T $-**, t

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1036/3

IO36/4 T HE G A Z K T TE OF INDIA EXTRAORDINARY PART I—flic 1

1036/5

IO36/6 THE GAZETTE OF INDIA EXTRAORDINARY P/UW I- SKV-1

1036/7

IO36/8 T™ GAZETTE; OF INDIA EXTRAORDINARY PART I—Sac. 1

1036/9

1036/10 T ta GAZETTE OF INDIA EXTOAORDINABY PABT I—SJC- 1

1036/n

IO36/12 T HE GAZETTE OF INDIA EXTRAORDINARY PABT I—SEC. U

W- J/13

1036/14 Tjm GAZETTE OF INDIA EXTRAORDINARY PART I—Sue- 1,

1036/15

TO36/I6 THE GAZETTE OF INDIA EXTRAORDINARY PART I-*Ed. t~

1036/17

IO36/18 T HE GAZETTE OF INDIA EXTRAORDINARY PAST I—SEC- 1

1036/19

1036/20 T HE GAZETTE OF INDIA EXTRAORDINARY PAHT I—Sic. 1

1036/21

1036/22 T HE GAZETTE OF INDIA EXTBAORDINARY PAET I—SEC. 1 }

1036/23

IO36/24 TBE GAZETTE OF INDIA EXTRAORDINARY PAHT I—SBC- 1

1036/25

JO36/26 T HE GAZETTE OF INDIA EXTRAORDINARY PAHT I—SEC X <

1036/27

IO36/28 THE QAZBTTTE OF INDIA EXTRAORDINARY PART I—fire. 1

1036/29

IO36/3O T HE GAZETTE OF INDIA EXTRAORDINARY PABT I—SKC. 1

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2 0 3 6 / 32 T HE GAZETTE OF INDIA EXTRAORDINARY PAM I—Sac 1

1036/39

ib-j/35

IO36/36 THE GAZETTE OF INDIA EXTRAORDINARY P*HT I—Sac. 1-^

1036/37

10^6/^8 'T HE GAZETTE OF INDIA EXTRAORDINARY PAST I—SIC. 1 f

1036/39

10^6/40 T HB a A Z f f irra OP INDIA BXTRAORDINAIIY PABT I—S"J.I L

1036/4 r

I036/42 T H¹ GAZETTE OF INDIA EXTRAORDINARY PART I—SEC. if"

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I IO36/48 T HE GAZETTE OF INDIA EXTRAORDINARY PART I—BK- }

1036/49

103*5/50 T HE GAZETTE OF INDIA EXTRAORDINARY PART I—Sic. 1

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IO36/52 T HH GAZETTE OF INDIA EXTRAORDINARY PART I—SEC I

1036/53

IO36/54 T HB Q A Z ETTE OF INDIA EXTRAORDINARY PART I—Sic^I

1036/55

IO36/56 T HE GAZETTE OF INDIA EXTRAORDINARY PART I—SEC. I ^

1036/57

IO36/58 T HE GAZETTE OF INDIA EXTRAORDINARY PAHX I—SEX:. 1

1036/59-

1036/60 T HE GAZETTE OF INDIA EXTRAORDINARY PART I—SKC. 1 *

1036/61

1:036/62 T HE GAZETTE OF INDIA EXTRAORDINARY PART I—SM. I

1056/63

1036/64 T HE GAZETTE OF INDIA EXTRAORDINARY PAJMC I—SEC- 1

1036/65

1036I67

10^6/68 *r iE <^AZETfE OF INDIA EXTfcAOR&INAflY JPAUT 1-SECTA.

ie>36/6£>

io^6h'o THE GAZETTE OF INDIA EXTRAORDINARY PART I—SEC. £

1036/71

T 076/72 T HS GAZETTE OF INDIA EXTRAORDINARY PART I—SEC. 1

1036/73

IO36/74 T HE G A Z E T TE OF INDIA EXTRAORDINARY PAST I—SKC. 1

FRIN1ED BY THE GENERAL MANAGER, GOVERNMENT OF INDIA PRESS, MINTO ROAD, NKW PSLHI AND PUBLISHED BY THK CONTROLLER OF PUBLICATIONS, DELHI, 1977

above shall apply it the exporter produce evidence to the satisfaction oftheAsstt Collector of Customs and also produces a certificate from the manufacturer that a quantity of 105 kgs. of cellulose acetate butyrate moulding powder or cellulose nitrate sheets or polyamide moulding powder, as the case may be, has been released b> the S. T. C. to the exporter or the manufacturer and used with- in a period of 12 months immediately preceding the date oi such exportation, for the manufacturer oi every quintal t f product exported ard tl at t e quan 1 y Of cellulose acetate butyrate moul- ding powder or cellulose nitrate sheets or polyamide moulding powder, as the case may be, has not bcen~ (a) similarly correlated to and accounted for against any other* previous exportation of article of cellulose acetate butyrato. moulding powder or cellulose nitrate sheets or polyamide- moulding powder, as the case may be, or ↩
per one thousand bags. sacks (4 ply 70 GSM + 2 ply So GSM) size T6 1/2* X 3"X3O 1/4* C41 91X7 62 X 76 K4cms) made from im- ported Kraft paper and used for packing cement for exports. Rs. 2580 60 CRupe«s two thousand five hundred eighty and pals* sixty only) per one thousand bags* (3) 6 Ply vaHe type multiwall paper sacks (4 ply 70 GSM + 2 ply 80 GSM) size 16 1/2" X 3*X3i* (4i 91 X 7 62 X 78 74 cms ) made from impor- ted Krafi paper and used for packing cement for exports Synthetic and Regenerated Fibre and TextileYarn, Thread, Twines, Cordi and Ropes. 25OI Brand rate to be fixed on an appli- cation from the individual manu- facturer/exporter. Synthetic and regenerated fibre and textile yarn thread, twines, cordn and ropes not elsewhere specified. (A) Yarn of above 21 BWS counts or above 17 cnglish counts,spun whoilv out of either viscose fibre or acetate fibre or polyester fibre or polyamide fibre or acrylic fibre or wool, or from a combina- tion of two and not more than two of the above mentioned fibres or a combination of any one of the above mentioned fibres with either cotton or silk (but exclud- ing yarn spun out of fibres ob- tained from fibre wastes, yarn waste or fabric wastes, by garnet- ting or by any other process)— Rs. 1 So (Rupee one and palso (a) Oiluloslcfibre Content (i) Acetate fibre content. eighty only) per kg. Rs. 1 25 (Rupee one and palse (ii) Viscose fibre content twenty five only) per kg. ↩
100 deniers and above but eighry only) per kg. bel"-w 120 dewerS. RF. 7-40 (Rupees seven and paise (lv) 120 deniers and above but f rty t.n]y) per kg. below 150 deniers. Rs. 6-40 (Rupees six and paise (v) 150 demtrS and above but below 350 deniers. ft"rty ( nly) per kg. Rs. 4-45 (Rupees fcur and paise (vi) 350 deniers and above but ft rty five enly) per kg. n /t above 1100 deniers. R ;. 3-12 (Rupees three and paise (vii) above 1100 dcnicrS twelve only) per kg (D) Acetate filament yarn content— (i) bel 'W 75 deniers Ri 12-95 (Rupees twelve and paisc ninety five only) per kg. Rs. 9-70 (Rupees nine and paise (11) 75 deniers and above but seventv only) per kg. heDw 100 deniers. Rs ?• 20 (Rupees seven and paiae (nil 100 denicrs and above but twenty only) per kg. bel^w 120 dcuicrs. Rs. 5- 00 (Rupees five only) per kg. (iv) 120 deniers and above but below 150 deniers. Rs. 4-60 (Rupees four and paisc (v) 150 demci" and above but sixty c nlyj per kg. below 350 denicrs. Rs. 3-80 (Rupees three and paise eighty (. nly) per kg. (vi) 350 deniers and above but ni~'t above 1100 de- mers Rs 2-65 (Rupees two and paise (vn) Abive 1100 deniers sixty five only) per kg. (2) Textured ydin cr ntent The rute of filament yarn as specified under sub-serial No. 25t3(i)(A) to (D) above as the case may be plus Rs. 5-00 (Rupees five only} per kg. ↩
nig cotton, silk, wool and man made fibies but not con- taining |UtC Provided tbat no drawback on account of yarn content Bhall be admissible in lespect of fahnca uyng yarns specified at sub-senal No 2503 rAXiyi) and sub-seridl No. 2503(^X11X0. 260-7 Vacant 2608 Vacart 2609 Vacant 2610 Vacant 2611 Vacant 2612 Vacant 2613 Vacant 2614 Vacant 2615 Vacant 2616 Vacant ↩
per tonne. Provided that the rebate of duty of Central Excise on tinncd/platei/tinne^ sheets used in the manufacture of printed tinned plates/timed 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 mned sheets. . W. E. from W- E. from 18-9-1977 15-10-1977 Bailing hoops, box "strap- Rs. 424-00 (Rupees Rs. 421-00 (Rupees ping steel hoops. four hundred and four hundred and twenty lour only) twenty one only) per tonne. per tonne. Provided th-it the drawback in respect of products covered und*r sub-tenal N">. 3603 will be allowed only if these goods are due paid and n< rebate of duty paid has been/will be claimed under the Central Excise Rules 1944- 3604 3605 Vacant, Expanded metal (Otlicr than Cast)— (1) Ungalvanised. Ra. 438-00 (Rupees Rs, 434-00 (Rupees four hundred and four hundred and thirty eight only) thirty four only) per tonn e. per tonne. (u) Galvanised. Rs. 7i5"-oo (Rupees Rs. 711-00 (Rupees seven hundred and ↩

n an apphcatu n in m ufHCtuu-r/cxpr rter 3609 (a) Railj and sleeper bars Brand 1 ate to be fixed the individual man (b) Railwavtrack materials N.O S. made < i steel (other than cist)— With effect fri m 18-9-1977 With effect frr m 15-10-1977 (ii Ungalvamsed R-. 314 00 (Rupees three hundred and f urteen i nly) per t nne. Rs. 276 00 (Rupees two hundred and seventy fix enly) per U nnc. (11) Galvanised. Rs, 482-00 fRupees fi ur hundred und eighty twi ( nly) per tf rule Rs. 518 co(Ruptes five hundred and eighteen 1 nly) per 11 nne. ↩

ured in the manufacture 1 f the product' rthe rebate cf Central Excise duty p-ud n the I'XD rt product itself, hes nrt been availed ( f under the C:ntnJ Evcise Rules, 1944 and the cxportisnot made under brnd. With rffect fn m 15-10-1977 With effect fo m iS-9^1977 R . 67- ro (Rt pecs Sl\tx seven i nly) per ti n r Rc. ioo-00 (Rupees ( ne hundred 1 nly) per ti ruic. 3612 Steel i ^ n np , b th unm'cluned and nuchined including ci>tstee components 1 f engineering g odf. 3613 Steel trUcturilL light and heavy nen-fabnea- ted. (0 U'lgalvaniscd. (n) Galvanised. Rl, 2^6-00 (Rupcea two hundred Hnd fifty lix rnly) per tonne. R 421-00 (Rupcer ft ur h u d i td r rd twemy 1 nc <"nly) Rs. 291' 00 (Rupees two hundred and ninety one only"> per tonne. Rs. 4SVC0 (Rupees four hundied pnd fifty five < nly) per tonne per ti nne 3614 Bright steel hari and shift made from mild steel Rs. 282- co (Rupees tvi' hurdii d 1 rd eighty tvvi 1 nlys per tonne. Rs 320- 00 (Rupees three hundred pnd twenty 1 nly) per tonne. No it •—The ab"verate f^f drawback at sub-sensi N> . ^613 ?nd 3614 ore subject 11 the conditi n thpt the rebcu c f Centr 1 Excici duty pHd rn the raw rmternb uked In t'ie manufacture of the product 1 r ihe rebate ifG ntral Excise duty paid TI the exp rt pr duct lfelf, hat ivu been availed if under the Central Excise Ruk' 1914 and the evpittts n^t made under Bond. With effect from With effect frt m 15-10-1977 iR 9-IQ77 3615 Steel flexible tubtrg— (1) Ung,ilvamrid. Rs. SS7-00 (Rupcea five hundred and fiftv se^rn inly Rs. 598'00 (Rupees \ five hundred and ninety eight ( nly) per t nne. per tonne ↩

per HP hiv abint- 3 H P and upto and Rs 20 30 (Rupees twenty and paisc including 5 H P thirty only) per H.P. (w) abo\e 5 H P. and upio and Rs 13 30 (Rupeeu thirteen and including 25 II P paise thnty only) per H.P (?>) above 2; H P and upto and Rs 10 40 (Rupees ten and paise including 100 H P. forty only) pei H P Direct-on-line starters for Eleciric Motois upto 30 H P and Star Delta Starters lev Electri c Motor Dircct-on-lme Startcis — (D Upto 7 5 H P. RE 4 30 (Rupees four and paise thirty only) per unit (h) Above 7 5 H P. and upto 15 Rs 8 00 (Rupees eight only) per unit. H.P. (ml Above 15 H P and uptn 30 RJ 11 25 (Rupees eleven and paise I I P. twenty five only) per unit (Bl Star Deltn Starters— d) upto TOH P Rs 12 00 (Rupees twelve only) per unit. (11) above 10 H P and upto 30 H.P. Rs 21 Ho (Rupees twenty one and paisc eighty only) per unit. (in) above 30 H P and upto 50 Rs 30 00 (Rupees thirty only) per unit. HP 461O All type of cibVs and conductors (1 Rs 7 15 (Rupees seven and paise fifteen only) per kg. of cipper content, if any, miniated or otherwise not else- wheie'pecilied. plus (ill Rate of drawback applicable in respect of Aluminium content under sub-serial No. 4603, plus (m) Rate of drawback applicable in reject of tin content under sub-serial No 3709, plus (tv) Rate ot drawback applicable for Ici'd content under sub- serial No. 3822, plus W Rate of drawback applicable for 7inc c intent under sub- serial No, 3702, plus ↩

upco 50 H.P. (A ↩

~-Jn this sub-rule, 'tea bags' means a p >uch or a folded bags made of pt rous filter paper cr nylon mesh containing n↩

11 cempfni-nu :reufedinthc picducticncr manufac- ture of the goods and the duties paid 1 n ' uch materials ( r c( mpi rent ;. (2) On receipt of the applicatirn referred to in sub-rule (1), the Central Government may af cr mafcung r ciusing t^ be mido s ich enq ury d3 it decm^fit,allow payment of drawback to such exporter at such amount or at such rs tc as may be determined to be appropriate if the amounti r rate of drawback determined under rule 3 c r vs the c u e r my be ie\ised in iulc4isin fact less than three-fourths c f such amf unt c r rate detcrmn ed urder this 11 b-rule " All the g< ods in respect of which drawback is alii wed by G - vernment en expert are covered by the 59 main heads in the table. 'All Irdu^tiy' r* ter <. 1 dri wbs ck hsvc been PTL; cubed in respect of as many products as postible. Where a pi rticulf 1 expi rt pr< duct falling within the general description of any of ^cjrnRin heads is ni t cevtred by the'all indu tiy'rftet,thcfxpiLrtc mrygetthe brand rates fixed urcfer rule 6. The exporiers can alsi avail 1 f the facility t f flxntion of rate or amount of drawback upto the drawback cLimcd in teims e f iule 6(2) of the Rules. Where an exporter finds thut in his CJSC the rate 1 r mi unt < f drawback is less than three fourth of the duties paid' nthc matcnahand cornp' nent* used m the pre ductn n e r manufacture of goods,f lie facility 1 f fixation t f special brand rate mi y be uvailtd r f under rule 7 of theRules. K. C. MAMGAIN, Under Secy. ↩