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REGISTERED No. D. (D.N.)-72

The Gazette of India

EXTRAORDINARY

PART I—Section 1

PUBLISHED BY AUTHORITY

No. 73] NEW DELHI, FRIDAY, JUNE 1, 1984/JYAISTHA 11, 1906

Separate Paging to given to this Part in order that it may be filed as a separate

compilation

286 GI/84—1

2 THE GAZETTE OF INDIA. : EXTRAORDINARY [PART I - S E C. 1] 3 4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART I - S EC 1 ] 5 6 THE GAZETTE OF INDIA : EXTRAORDINARY (PART I - S E C, l] 7 8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART I- SEC. 1] 9

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10 THE GAZETTE OF INDIA : EXTRAORDINARY PART I - S E C. 1]

12 THE GAZETTE OF INDIA : EXTRAORDINARY [PARTO—SBC. 1] 11 14 THE GAZETTE OF INDIA : EXTRAORDINARY [PART I - S E C. 1] 15 16 THE GAZETTE OF INDIA : EXTRAORDINARY [PART I Sec. U

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18 THE GAZETTE OF INDIA ; EXTRAORDINARY [PART I- SEC. I] 19 20 THE GAZETTE OF INDTA : EXTRAORDINARY [PART I - S E C, i] 21 [PART I - S E C, I] n THE GAZETTE OF INDIA : EXTRAORDINARY 23 24 THE GAZETTE OF INDIA : EXTRAORDINARY ipART I - S E C. 1] 25

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34 THE GAZETTE OF INDIA : EXTRAORDINARY [PAAT J—SEC. 1} 35

36 THE GAZETTE OI⁷ INDIA : EXTRAORDINARY

[PART I - S E C. 1]

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50 . THE GAZETTE OF INDIA : EXTRAORDINARY [PAET 1^ SIC. 1] 51 52 THE GAZETTE OF INDIA : EXTRAORDINARY [PART I- SEC. 1] 53 54 THE GAZETTE QF INDIA : EXTRAORDINARY [PART J I- SEC 1] 55 56 THE GAZETTE OF INDIA : EXTRAORDINARY [PART I - S E C. 1] 57

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66 THE GAZETTE OF INDIA : EXTRAORDINARY [PART I - S E C. 1] 67 6S THE GAZETTE OF INDIA : EXTRAORDINARY [PART I - S EC 1] 69 70 THE GAZETTE OF TNDIA : EXTRAORDINARY [PART I - S E C. 1] 71 ⁷² THE GAZETTE OF INDIA : EXTRAORDINARY [PART " I - S E C. 11 73

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74 THE GAZETTE OF INDIA : EXTRAORDINARY [PART 1- SEC. 1] 75 76 THE GAZETTE OF INDIA : EXTRAORDINARY [PART I - S E C. 1] 77

MINISTRY OF FINANCE

(Department of Revenue)

New Delhi, the Is* June, 19S4

PUBLIC NOTICE

No. DRAWBACK/PN-12/34

F.Ni. 601/9/84-DBK:—Uiider Rub 3 rend with Rule 4 of the Customs and Central Excise Duties Drawback Rubs, 1971 (Nofiliation No. 52/F.NO.602/2/70-DBK published in the Gazette if India, Extraordinary, dated the 25th A igiat, 1971), ths Csntral Government hereby makes the following amendments in the Public Notice No. DRAWBACK./PN-1, dated the 15th October, 1971, as amended from time to time :--

(A) Th& following "GsncnU No'us" shall be inserted before the Table of rates namely:—

"GENERAL NOTES :—

1. Th; ratJs of drawback specified in this Public Notice shall b; applicable only if the conditions specified miec rule 10 or 11 of th: Customs and Central Excise Duties Drawback Rules, 1971 in this regard, unless otherwise relaxed by the competent authority, are satisfied.

2, Th'j rates of drawback specified in this Public Notice shall not be applicable to export of any of the com- modities/products if such currunodity/product is :

(a) manufactured partly or wholly in-bond under Section 65 of the Customs Act, 1962;

(D) manufactured and/or exported in discharge of export obligation against an Advance Licence issued under the Duty Exemption Scheme vide Appendix 19 of the Import and Expor t Policy;

(o) exported und?r a claim of REP Licence for duty-free importation as provided for under Appendix 29 of the Import and Export Policy except those covered by Part B of Annexure II thereof (Notification No. 1 "O-Cus., dt. 19-6-78 as amended);

(d) manufactured and/or exported by a unit licensed as hundred-pcrcent-export-oricnted unit in terms of Appendix 33 of the Import and Export Policy;

(e) manufactured and/or exported by any of the Units situated in the Free Trade Zones, viz. KFTZ and SEEPZ;

(f) manufactured and exported in terms of Rules ]9l A of the Central Excise Ruks;

(g) manufactured in-bond under Rule 191B of the Central Excise Rules and exported ex-bond.

n THE GAZETTE OF INDIA : EXTRAORDINARY [PART I- SEC. 1]

3 (j.) Th: rates of drawback expressed in specified terms against the various sub-serial numbers in this Public Notice, unless otherwise specified, thereunder, are exclusive of drawback on packing materials used, if any-

(h) where the rates of drawbackare on ad valorem basis i.e., expressed as percentage of f.o.b. value thtn such rates are inclusive of drawback on packing materials used, if any.

4 No drawback shall be allowed on any goods being packing materials used in or in relation to the export

of--

(0 Jute yam (including Bimlipatam jute or metsa fibre), twist, twine, thread and ropes in which jute yarn predominates in weight.

(ii) Jute fabrics (including Bimlipatam jute or metsa fibre) in which jute predominates in weight;

(iii) Jute manufacture, not otherwise specified (including Bimlipatam jute or metsa fibre), in which jute predominates in weight.

5 (a) where the drawback on packing materials has been claimed, and are required to be separately worked out the rate for such packing materials shall be the appropriate rate against the relevant sub-ierial Numb;r(s) pertaining to the material from which such packing materials) are made of;

(b) [ti respect of packing materials, unless otherwise specified, in addition to the drawback on material content, referred to at (a) above, drawback ofaetual duty paid on containers, boxes, or cartons falling under item 17 and/or 46 e.nd/or 68 of the Central Excise Tariff shall also be payable.

Provided the exporter :—

(i) nnkes claim for drawback of"Central Excise duty paid on container boxe^/carton at the time or filing of the Shipping Bill;

(ii) furnishes the particulars of relevant gate pass(cs) and other evidence at the time of shipment in the relevant Shipping Bills; and

(iii) also produces evidence to the satisfaction of the Assistant Collector of Costoms regarding quantum of duties paid.

(c) Provided further, where the manufacturer of boxes/containers, falling under Central Excise Tariff Item No. 17(4) has availed of benefit(s) under Rules 56A of Central Excise Rules, then in respect of such boxes/containers the payment of drawback amount shall be restricted to the net duty, if any paid on such boxes/containers as per the Central Excise Gate Pi<,ss(cs).

6 (a") The drawback rates mentioned against sub-serial numbers 3802, '4U0?., 4004,4*02.440?. 4502. 4602, 4802, 5002, 5008 and 5302 are based on duty on steel.

r->) If tli; oxpHtir can establish to the satisfaction of the Assistant Collector of Customs that —

(i) the goods are made of any other niaterial(s) for which an All-Industry rate exihts cjscwhtic in this schedule; and

(ii) the rate of drawback specified, against tfc said sub-serial number h less than three-fourths of the amount of drawback worked out in t^rms of material content as pf r. (i). above,, the exporter may be allowed the drawback in terms of the materials consumed in the export pi oduct ucdtr the relevant nub-serial number(s) subject tu the condition, if any, mentioned therein. In such eases, no separate application under Rule 7 of the Customs and Central Excise Duties Diaw- back Rules, 1971, need be preferred.

7. For purposes of claiming actual Customs duty in respect of sub-serial numbers TOO!?, ^415, 50."0 5506 and 5507, the exporter shall produce evidence to the satisfaction of the Assistant Collector of Customs, or direct duty paid importation (including cx-bond clearances) of the relevant material indicated in the sub-serial Nos. equal to the quantity mentioned therein within six months immediately preceding the -date of Shipping Bill;

Provided further that such direct import has not been —

(i) similarly correlated and accounted for against any other previous exportation; and

(it) previously re-exported as such, or in any other form, with or without a claim for drawback.

Explanation:— Tn ord^r to determine whether the importation is within Six months immediately prec'tcd.

ing th: date of Shipping Bill, the date of clearance of the goods against the relevant Bill of entry far home consumption (ex-bond Bill of Entry in case of clearance from bonded godowu) shall be the date of importation.

8. In respect of th; goods exported in CKD/SKD condition where an exporter establishes evidence, and :.o long as it i; p >:vsible to identify that a complete set of component required for assembling the export pj otU ct has b:en shipped, cith sr in o.i: or more lots, through one or more ports/Airports/Land Customs Stations th;n tho drawback rate applicable to the completely assembled unit shall be applicable to such expoits subject to such other conditions as are prescribed for the complete unit.

9. Tti respset of goods covered by S.S. Nos. 4808, 5003, 5017 to 5019 when exported in CKD/SKD packs, by deletion of certain components/assembly, th? drawback indicated in the relevant sub-serial number shall bj payable to such packs, subject to the condition that the f.o.b. value of such deleted pack is not less than GO % of the f.o.b. value of the completely assembled unit. For this purpose, the exporter shall produce evidence to thj satisfaction of the Assistant Collector of Customs, the contemporary f.o.b. value of the relevant completely assembled pack.

10. Spun yarn of man-made fibre (where ever occurs) means yarn spun out of discontinous fibres.

B. After th? above 'O?u-ral Notes' for the existing Table and all the Serial Nos., Sub-Serial Nos. ;.nd the entries relating thereto, the following Table and all the Serial Nos., Sub-Serial Nos. and the entries relating th;reto shall be substituted namely :•-•-

TABLE

1. FRUIT PRESERVED AND FRUIT PREPARATIONS. PROVISIONS, CANNED. BOTTLED OR OTHERWISE AND ALL SORTS OF FOODS, NOT ELSEWHERE SPECIFIED.

Rate of drawback

Description of goods

Sub. Sl. > To.

Allocation Cus. C. Ex.

101.

Rate to be fixed on an application from individual manufacturer/exporter.

Fruit preserved and fruit preparations, pro- visions, canned bottled or otherwise and all sorts of foods, not elsewhere specified.

102.

Rs. 86.00 (Rupees eighty six only) per All Customs.

Tea bags filled with tea, with or without alu-

minium wire.

kg. of the rate weight of bag.

Note :—"Tea bag" means a pouch or a folded bag made of poms filter paper or nylon

mesh containing not more than five grammes net of tea per bag for direct infu- sion along with the said porus materials.

103.

(a) Rs. 1045.00 (Rupees one thousand

Cashew Kernels, packed in tin-plate containers of 11.34 kg. capacity filled with carbondioxidc for preservation.

All C. Excise.

and forty-five only) per metric tonne of net weight of empty containers as reduced by 1.79 gms. per con- tainer.

PLUS (b) Rs. 126,00 (Rupees one hundred and twenty six only) per 1000

Rs. Rs. 91.00 35.00

(One thousand only) containers.

All C. Excise 104.

Rs. 6.50 (Rupees six and paise fifty only) per quintal of net contents,

Mango/Guava juice (other than natural mango/giiava juice/pulps and their concen- trates).

All C. Excise.,

Rs. 2,50 (Rupees two and paise fifty

Sweetened fruit pulps/sweetened fruit juices,

105.

only) per quintal of net contents.

other than those covered by S.S. No. 104

above.

HO TKE GAZETTE OF INDIA : EXTRAORDINARY [PART I - S E C. 1] Allocation Rate of drawback Description of goods Sub. Sl. T Cus. C. Ex.

106.

All C. Excise

: Re. 0 50 (paise fifty only) per kg. of 1 TSS on the minimum percentage of i total soluble solid (TSS) specified in the Fruit Products Order, 1955.

Fruit products (sweetened), not otherwise specified, manufactured, packed, marked ami labelled, in accordance with Fruit Products Order, 1955, as amended from time to time, and the rules and regulations made thereunder, OR as per buyer's specifications duly approved by the Licensing Officer, the office of the Direc- tor (F & VP), Deptt, of Fooi, Gjvt. of India

NOTE : The above rate of drawback will not apply in the case of natural fruit juice,

natural fruit pulp as well as fruit juice concentrates.

Rs. 9.00 (Rupees nine only) per quintal

Canned/bottled fruits.

107.

of net contents.

All C. Excise.

108. Fruit preserved and fruit preparations, provi- sions canned, bottled or otherwise and all sorts of foods, not elsewhere specified.

Drawback at the appropriate rate in respect of containers and packing materials used, if any, specified in this schedule.

Rs. 68.00 (Rupees sixty eight only) per

Fruit Jams.

109.

quintal of net contents.

Rs. Rs. 34.00 34.0:

2. INSTANT COFFEE

Rate to be fixed on an application from

Instant Coffee, not elsewhere specified.

201.

the individual manufacturer/exporter.

Rs. 2,70 (Rupees two and paise seventy All C. Ex. Instant Coffee, without Chicory.

202.

only) per kg.

J. COCOA PASTE, BUTTER POWDER, CHOCOLATE AND OTHER

FOOD PREPARATIONS CONTAINING COCOA

< Rate to be fixed on an application from ; the individual manufacturer/exporter.

301. Cocoa Paste, Butter, powder, Chocolate and other food preparations, containing cocoa, not elsewhere specified.

4. SUGAR CONFECTIONERY AND OTHER SUGAR PREPARATIONS

Rate to be fixed on an application from

401. Sugar confectionery and other sugar prepara-

the individual manufacturer/exporter.

tions, not elsewhere specified.

5. BISCUITS

Biscuits, not elsewhere specified.

501.

Rate to be fiexd on an application from the individual manufacturer/expor- ter.

Ml C. Excise.

Re. 0.24 (Paise twenty four only per /

Biscuits, all sorts.

502.

kg. of net Content.

6. COPRA CAKE

601. Copra Cake, not elsewhere specified. Rate to be fixed on an application from

the individual manufacturer/expor- ter.

81 .

7. CONCENTRATE AND BASE FOR FON-ALCOHOLIC BEVERAGES

Allocation Description of goods

Rate of drawback

sTo.

Sub. Sl. r

Cus. C. Lx.

701. Concentrate and base for non-alcoholic be- verage, not elsewhere specified.

Rate to be fixed on an application from the individual manufacturer/expor- ter,

'702. Concentrate and base for, non-alcoholic beveraire

Drawback at the appropriate rale speci- fied in this schedule in respect of con- tainers and packing materials used, if any.

8. ALCOHOLIC BEVERAGE

801, Alcoholic Beverage, not elsewhere specified. Rate to be fixed oil an application from the individual manufacturer/exporter.

S02. Alcoholic Beverage.

Drawback at the appropriate rate speci- fied in this schedule in respect of containers and packing materials used, if any.

9. TOBACCO MANUFACTURES

001. Toixicco manufactures, not elsewhere speci-

fied.

Rate to be fixed on an application from the individual manufacturer/expor- ter.

902. Tobacco manufactures

Drawback at the appropriate rate speci-

fied in this schedule in respect of containers and packing materials used, if any.

10. PETROLEUM PRODUCTS

1001

Rate to be fixed on an application from

, Petroleum products, not elsewhere specified.

ihe individual manufacturer/expor- ter.

1002

Drawback at the appropriate rate

. Petroleum products.

specified in this schedule in respect of containers and packing materials used, if any.

1003 . Transformer oil

Rs. 2.00 (Ruppcs Two only) per litre All C. Excise

II. ORGANIC CHEMICALS, INORGANIC CHEMICALS, CHEMICAL PRODUCTS.

1101 . Organic Chemicals, inorganic Chemicals, Rate to be fixed on an application from individual manufacturer/exporter.

Chemical products, not elsewhere specified.

) < !'

| 0 ,'

3 % (Three percent only) of f.o.b. value. ;

. Organic Chemicals, Inorganic chemicals,

1102

and chemical products, not elsewhere speci- fied.

R.S. 64.00 (Rupees sixty-four only) per A 11 C. Excise . Aluminium sulphate/alumina ferric/alum 1

1103

ferric/sulphate of aluminium.

tonne.

K Vacant

1104

286GT/34—11

8,1 THE GAZETTE OF INDIA : EXTRAORDINARY [PART I - S EC 1] Allocation Description of goods Rate of Drawback Sub. Sl. No. Cus. C.Ex.

Potash Alum.

All. C. Excise

Rs. 18.00 (Rupees eighteen only) per

1105.

tonne.

Vacant

1106.

Vacant

1107.

1108. Caustic Potash.

All Customs,

Rs. 1598.00 (Rupees one thousand five hundred ninety eight only) per tonne.

Potassium Carbonate.

1109.

All Customs

Rs. 1261.00 (Rupees one thousand two hundred and sixtyone only) per tonne.

mo.

Rs. 39.80 (Rupees thirty nine and paise ,

Chloride of lime/calcium hypo-chloride/ chlorinated lime/stable bleaching powder.

M[ C. Excise.

eighty only) per tonne.

Potassium permanganate

1111.

Rs. 2066. .00 (Rupees two thousand

sixty six only) per tonne.

1112. Ossein

Rs. Rs. 1086.00 980 CO

Rs. 139.00 (Rupees one hundred thir ty- All C. Excise.

nine only) per tonne.

Dicalcium Phosphate.

1113.

Rs. 28.00 (Rupees twenty eight only)

per tonne.

1114. Potassium dichromate.

All C. Excise.

Rs. 1180.00 (Rupees one thousand and i one Rs. Rs.

hundred eighty only) per tonne.

1115.

724.00 456.00

Drawback at the appropriate rate as

Nitric, hydrochloric and sulphuric acids (in- cluding fuming acids and anhydrides thereof), all soi ts.

specified in this schedule in respect of containers and packing materials used, if any.

1116. Salfat.

Rs. 93,00 (Rupees ninety three only)

per tonne.

1117. Aluminium chloride

All C. Excise,

From 1-6-84 to 30-9-84. Rs. 924.00 (Rupees nine hundred and All C Excise.

twenty four only) per tonne.

From 1-10-84 to 31-5-85

                                                           Rs.  872.00  (Rupees  eight hundred  and     All  C. Excise.
                                                              seventy  two only)  per tonne.
1118.        Vacant
1119.        Rectified  spirit  (Ethyl  Alcohol).          Re. 0.11  (Paise  eleven  only)  per litre.

12. DRUGS AND PHARMACEUTICAL PRODUCTS

1201. Drugs, drug intermediates and pharmaceuti- cal products, not elsewhere specified.

Rate to be fixed on an application from the individual manufacturer/expor-

ter.

1202.

10"'o (Ten per cent only) of f.o.b. value.

Drugs, drug intermediates and pharmaceuti- cal products, not otherwise specified.

83 Description of goods Rate of Drawback Allocation Sub. Sl. No, Cus. C.Ex.

1203.

Distilled water for injections as per

pharmacopical standards.

Drawback at the appropriate raie specified in this schedule in respect of containers and other packing material used, if any,

AyurvediCj Homcophatic, Sidha and Unani Drawback at the appropriate rate men-

1204.

systems of medicine and crude drugs.

tioned in this Schedule in respect of packing materials used, if any.

Tinctures and saline preparations

1205.

Drawback at the appropriate rate speci- fied in this schedule in respect of bottles and other packing materials used, if any.

Medicinal castor oil

1206.

Drawback at the appropriate rate men- tioned in this schedule in respect of packing materials used, if any.

Rate to be announced later

1207,

Isogel

Rate to be announced later

Calcium Senoside

1208.

Drawback at the appropriate rate speci-

1209.

(i) Gripcwatcr (ii) Gelatine Cflp.^uJes

fied in this Schedule in respect of containers and other packing material used, if any.

(iii) Surgical spirit (iv) Ether anesthetic B.P. (v) Sesam (vi) Strychnine Alkaloid

Senna Calcium Precipitation 20%,

1210.

Drawback at the appropriate rate men- tioned in this schedule in respect of packing materials used, if any.

Rate to be announced later.

Intestopan Tablets

1211.

13. SYNTHETIC ORGANIC DYESTUFFS, DYE INTERMEDIATES AND COLOUR

LAKES.

1301.

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

Synthetic organic dyestufl's, dye inter- mediates and colour lakes, not else- where specified-

16 % (Sixteen percent only) of the f.o.b. 1;

1302.

value.

:d.

Synthetic organic dyestuff, dye-inter- mediates, pigment dyestuiTs and colour lakes, not otherwise specific

5% (Five per cent only) of the f.o.b. 4 . 5% 0.5% Optical whitening agents/fluorescent

1303.

value.

bleaching agents,

14. PIGMENTS, COLOURS, PAINTS, ENAMELS, VARNISHES, LACQUERS SYNTHETIC

POLYESTERS, EPOXY RESINS, PRINTING INKS AND WRITING INKS

1401.

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

Pigments, colours, paints, enamel, varnishes, lacquers, synthetic polyes- ters, epoxy resins, printing inks and writing inks, not elsewhere specified.

R, -1 20 (Ru;>cc.i l'"ur and paise Uunty

Synthetic CM time 1 V,)ULL-.

1401

only) per line.

Rs. Rs. 3.85 0 M

84 T HE G A Z E T TE OF I N D IA : E X T R A O R D I N A RY [ P A RT I - S E C. • ]] Description of goods Rale of Drawback Allocation Sub. Sl. No. Cus. C.Ex.

Synthetic enamel coloured.

Rs. 1.40 (Rupees one and paise forty 1.05 0.35 1403.

only) per litre.

Rs. 5.55 (Rupees five and paise fifty

Plastic emulsion paints.

1404.

live only) per litre.

Rs. Rs. ?.15 2.40

Rs. 115.00 (Rupees one hundred and

Oil bound distemper.

All Customs.

1405

fifteen only) per quintal.

Printing inks, all sorts,

Rs. 46.00 (Rupees forty six only) per All C. Excise.

1406.

quintal.

Rs, 4.90 (Rupees four and paise ninety ,

Red Lead.

Ml Customs.

1407

only) per kg.

Rs. 4.75 (Rupees four and paise seventy >' All Customs Litharge.

1408

five only) per kg.

Rs. 9,40 (Rupees nine and paise forty

Zinc Oxide.

All Customs.

1409.-

only) per kg.

1410.         Ready mixed paints, lacquers, varnis  ihes  Re. 0.65 (Paise sixty five  only) per litre, All  C. Excise.
              and  writing  inks,  not  elsewhere spi ecified.
1411.         Ultramarine  blue                           Rs.  150.00  (Rupees  one  hundred  fifty    All  C. Excise.

only) pei" tonne.1

15. ESSENTIAL OILS, HYDROGENATED CASTOR OIL. PERFUME MATERIALS, AGGARBATTIES, TOILETS, POLISHING AND CLEANING PREPARATIONS

oil, Rate to be .fixed on an application from s, the individual rnanufacturer/expor- pre- tcr. I.

Essential oils, hydrogenatcd castor perfume materials, aggarbattic toilets, polishing and cleaning parations, not elsewhere specified

Aggarbatties, dhoops. incense c< mo!> 10% (Ten per cent only) of f.o.b. value

1502

8% 2% nud incense cubes.

Cosmetics and toiletcrics packee L in From 1-6-84 to 30-9-84

All C. Excise. 1503-

11 % (Eleven per cent only) of f.o.b.

collapsible aluminium tubes.

value.

From 1-10-84 to 31-5-85

10% (Ten per cent only) of f.o.b. value. All C. Excise.

rwise 5 % (Five per cent only) of f.o.b. value.

Cosmetics and toileteries, not othe

All C. Excise.

1504.

specified.

hydrogenated castor oil.

J 505.

?s.

The Central Excise Duty paid on one metric tonne of castor oil for every tonne of hydrogenatcd castor oil ex- ported provided the same has not been claimed/obtained as rebate or refund under Central Excise Rules, 1944. or adjustment/set off- ur\der Rule 56A of the Central fcxcjse RuJt VH4.

85 Allocati on Description of goods itate of Drawback ] Sub. Sl. No. ( :us. C.Ex.

plus

Drawback at the appropriate rate specified in this schedule in respect of containers and packing materials used, if any.

"/ 7

.0 °o (Ten per cent only) of f.o.b. value. 3

1506.

Shoe polishes, packed in metal con- J

tainers.

1507.

Polishing preparations, other than shoe polishes covered by S.S.No. 1506.

Drawback at the appropriate rate speci- fied in this schedule in respect of con- tainers and packing materials used, if any.

Cleaning preparations.

Drawback at the appropriate rate

150 3.

specified in this schedule in respect ol containers and packing materials used, if any.

1509.

Essential oils.

Drawback at the appropriate rate speci- fied in this schedule in respect of containers and packing materials used, if any.

3 % (Three per cent only) of f.o.b. value J

Perfumery compound.

1510.

") O / i 0 /

b , '() 1 /n

16. EXPLOSIVES, PYROTECHNIC PRODUCTS (FIRE WORKS) SAFETY MATCHES

AND SAFE/TY FUSES

1601.

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

Explosives, pyrotechnic products (fire works), safety matches and safety fuses, not elsewhere specified.

1602.

\11 C. Excise.

Safety matches packed in boxes of 50 match sticks each.

Rs. 17.45 (Rupees seventeen and paise j forty five only) per 100 (one hundred only) gross boxes.

17. PHOTOGRAPHIC AND CINEMATOGRAPHIC GOODS

1701.         Photographic    and   cinematographic    I iate  to  be fixed  on  an  application  from
             goods,  not  elsewhere  specified.           th3  individual  manufacturer/exporter.
1702.         Exposed colour cinema  films.              Rs.  25.50  (Rupees  twenty  five  and     j \11 Customs.
                                                           paise  fifty  only  per  square  metre.
1703.         Exposed  black  and  while cinema  films.  Rs.  2.20  (Rupees two and  paise twenty  J UI C.  Excise.
                                                           only) per  one  hundred  linear  meters.

18. INSECTICIDES, PESTICIDES. FUNGTCIDFS, WFEDIODES AND FORMULATIONS

THEREOF

Insecticides, pestic des. fungicides,

1801 '

weedicides and formulations thereo' not elsewhere specified.

Rate to be fixed on an • application from the individual manufacturer/ exporter.

- 3 %(Th:ce percent only^of f.o.b, value. "i O ¹ ¹³/ 1302.

InsccticLlev pesticides, fungicides, wecdi- cities i\nd formulations thereof, not elsewhere specified,

8" THE GAZETTE OF INDIA : EXTRAORDINARY [PART I - S r c. ]) Description of goods Rate of Drawback Allocation Sub. Sl. No. Cus. C.Ex.

1803.

Zinc phosphide

Rs. 7.75 (Rupees seven and paise All Customs

seventy five only) per kg.

19. SYNTHETIC RESINS (INCLUDING ADHESIVES) PLASTrC RAW MATERIALS AND ARTICLES MADE THEREOF

1901.

Rate tu be fixed on an application from the individual manufacturer/expor- ter.

Synthetic Resins (including adhesives) Plastic raw materials and articles made the re >f. not elsewhere specified.

Articles made of Acrylic,

Rs. 5.10 (Rupees five and pai\e ten

1902.

All Customs

only) per kg.

Articles made of Ce'lulose Acetate

Rs. 4,10 (Rupees four and paise ten

1903.

only) per kg.

Rs. Rs. 1.00 3.10

Articles made of Phenol Formal-dehydi ; Rs. 2.65 (Rupees two and paise sixty

1904.

All C. Excite.

five only) per kg.

Rs. 3.75 (Rupees three and paise se-

Article made of low density polyethy-

1905.

AH C^ Excise.

venty five only) per kg.

lene.

Articles made of high density polyethe-

All C. Excis?.

1906.

Rs. 5.80 (Rupees five and paise eighty only) per kg.

lenc.

Rs. 4.40 (Rupees four and paise forty

Articles made of polypropylene

All C. Excise.

1907.

only) per kg.

Rs. 5.30 (Rupees five and paise thirty

Articles made of Acrylonitile Butadiene

Al ! C. Excise- 1908.

orjjy) per kg.

styrene (ABS)

Rs. 5.90 (Rupees five and paise ninUv

A "tides made of expanded polystyrene.

All. C. Excise.

1909.

only) per kg.

Rs. 3.55 (Rupees thiee and paise fifty

Articles nv.de of polystyrene, other

All C. Excise.

1910.

{We only) per kg

than expanded polystyrene.

1911. Articles made of Urea formaldehyde Rs 1.85 (Rupees one and paise eight} All C. Excise live only) per kg. 1912. Articles made of PVC. (a) Flexible Rs. 2.30 (Rupees two and paise thirty All C, Excise. only) per kg. (b) Rigid PVC Pipes/conduits and Rs. 3.95 (Rupees three and paise ninety- All C. Excise. accessories of pipes (Rigid). live only) per kg. (c) Rigid other than (b) above Rs 3.45 87 Allocation Rate of drawback Dpscrintiin of (roods ] Sub. Sl. No. Cus. C. Ex.

. All Customs.

Rs. 63.00 (Rupees sixty three only) pei kg

Articles made of polycarbonate 1

1917.

Note :_ |. The above rates of drawback shall not be applicable to :—

(i) Rigid plastic board, sheetings, Sheet and films, whether lacquered or laminated or metaliscd or not (including those articles manufactu.cd from PVC Resin; when expor- ted as such. However this prohibition shall not apply to films or sheets upto and.in eluding thickness "of 0.25 mm othe. than those manufuctuied from Polyvinyl Chloride (PVC); and

(ii) Flexible polyvinyl chloride sheetings, sheets, films, whether lacquered or laminated or metalisL-d ornoland lay flat tubings notcontaining any textile material, when exported as such.

2, General Notes 6 of this Schedule notwithstanding, above iaies arc not applicable in lespect of products manufactured from specified raw material mentioned under Notification No. 116-Cus., dated 19-6-80 as amended from time to time.

Rs. 4.70 (Rupees four and paise se- AUC. Excise.

Helmet Shells made out of glass fibre,

1918.

venty only) per kg.

reinforced with polyester resin.

1919.

Helmets made out of glass fibre rein- forced with polyester resins with fh- tings/accossorics :—

(i) Miner's Helmets

Rs. 3.58 (Rupees three and piase fifty All C. Excise.

eight only) per kg.

Rs. 4.60 (Rupees four and paise sixty

(ii) Other Helmets

AH C. Excise

only) per kg. •

1920.

- Rs. 4.70 (Rupees four and paise se- :. venty only) per kg.

Rs. Rs. 2.20 2 Plastic Bangles made of Cellulose Ace tate with or withou Cellulose Nitratt

Rs. 5.10 (Rupees live and piase ten

1921.

Plastic Bangles made of acrylic

AH Customs.

only) per kg.

Other plastic bangles

1922.

As per relevant pub serial No. specified in this schedule in respect of ma- terials from which goods have been manufacturd.

?.O. SYNTHETIC RUBBER, RECLAIMED RUBBER AND ARTICLES OF RUBBER

2001.

Synthetic rubber, reclaimed rubber am articles of rubber, not elsewhere specified.

1 Rate to be fixed on an application from the individual manufacturer/expor- ter.

Articles of rubber, rt"t eKewhere speci-

2002.

- Rs. 100.00 (Rupees one hundred only'

fied.

> Rs. Rs. 20.00 80.00

p^rquintal.

Bicycle/cycle rickshaw tyres.

4% (Four per cent only) of the f.o.b • 0.4% 3.6% 2003.

value.

? . 5% 0.5% 2004,

Bicycle/cycle ricksaw tubes (othor thai butyl-rubber tubes) fitted with valve:

ri 3% (Thr<-e ptrcuit only) of the f.o.b. i>. value.

Flat type rubber transmission belting.

3.0% 8.5%

11.5 % (Eleven point five percent only)

2005.

of the f.o.b.,value.

&8 THE GAZETEE OF INDIA : EXTRAORDINARY [PART I - S E C. 1 Rate of Drawback -Description of goods Allocation Sub. Sl. No. Cus. C.Ex.

V-Bclts including Fan beltt.

2006.

Rs. 10.00 (Rupees ten only) per kg,

(a) Polyester construction

Rs. Rs. 9.30 0.70

Rs. 3.25 (Rupees three and paise twentj

(b) Rayon construction,

five only) per kg.

' Rs. Rs. 1.25 2.00

Re. 1.00 (Rupee one only) per kg.

Rs. Rs. 0.20 0.S0

(i) Re. 1.00 (Rupee one only) per kg.

2007.

Automotive tyres with rayon tyre

cord, all sizes.

Rs. Rs. 0.90 0.10

Plus

All C. Excise.

(ii) Rs. 37.40 (Rupees thirty seven and paise forty only) for 100 Kg. of tyre.

Note :—Payment of drawbackamount at item (ii) above shall be subject to the condition that the exporter produces evidence to the satisfaction of the Asstt, Collector concerned that in respect of yarn, appropriate Central Excise Duty has been paid without protest by the manufacturer of yarn fora total quantity of 12Kg. of yarn for manufacturing and exporting 100 Kgs. of tyre.

(i) Rs, 1.40 (Rupees one and paise

2008. T y -s with nylon tyre cord all sizes and

forty ouly) per kg.

Rs. Rs. 1.30 0.10 typ;s oth;r than bicycle/cycle rickshaw tyres.

Plus

All C, Excise.

(ii) Rs. 105,00 (Rupees one hundred and live only) for 100 kgs, of tyre.

Note : —1. The payment of drawback amount at (ii) above shall be subject to the condition that the exporter produces evidence to the satisfaction of the Assistant Collector concerned that in respect of yarn, appropriate Central Excise duty has been ppid without protest by the manufacturer of yarn for 13Kgs. of yarn for manufacturing and exporting 100 Kgs. of tyres.

2. An additional drawback at the rate of Rs. 3.60 (Rupees three and paise sixty only) per !• g. is payble in respect of nylon tyres provided the exporter produces evidence to the satisfaction of the Assistant Collector conccrr d, af direct duty paid importation of nylon filanenl' varn/tyre cord equal to 13kgs, or every 100 kgs. of the said tyivs exported, in thi manm i laid down in Note 7 of General Note of this schedule.

Rs.. 4. SO (Rupees four and paise fifty

2009.

only) per kg.

R^. Rs' 4.40 4.10 Rubb;r tub^s, otlur than cycle/cycle ricks'uwtubes, made wholly of butyl rubber.

Rs. 5.70 (Rup esfrlv ;mdp;ii-:r seventy

2010.

only) per Vg.

Rs. Rs. 5.05 0,65 Bicycle/cycle rickshaw tub > made wholly from butyl rubber !Ut;d wi'h

valves.

Rs. 4.50 (F'-Lpees four and paise fifty

Arti -i?s manutaUurid wholly from butyl

ion.

only) per kg.

Rs. Rs. 4.00 0.50 rubber, not otherwise spec ilk d.

Vacant

2012.

89 Description of goods Rate of Drawback Allocation Sub. SJ. No. Cus. C. Ex.

21. HIDES, SKINS, LEATHER, ARTICLES OF LEATHER OR ARTIFICIAL LEATHER, OTHER GOODS AND TRAVEL GOODS

2101.

Rate to be fixed on an application* frc m the individual manufacturer/exporter,

HiJjs skins, leather, articles of bather or artificial leather, other goods and travel goods, not elsewhere speci- fied.

2102.

Rs. 3.90 (Rupees three arid paise ninty

only) per kg.

Rs. Rs. "> a5 0.15 H

E.I. Tanned hides and skins, namely, cow hides, buffalo hides, kips, hides/ skins of cow calf and buffalo calf, goat skins, sheep skins and skins of their young ones.

2103.

All types of finished leather, other than reptile skins and reptile leather, fur skins and hair-on-skins :

4.5% (Four point five per cent only) of 3.15% J.35%

the f.o.b. value.

(a) Vegetable sole leather, leather belt- ing, picking bands and buffers,

(b) Others :

5 % (Five per cent only) of the f.o.b. 2.6% 2.4%

value.

(i) those from hides cow, buffalo and their young ones (includ- ing kips).

5% (Five ptr cent only) of the f.o.b. 4% 1%

value.

(ii) those from skina of sheep and ; goat and their young ones.

Explanation :—• 'Finished leather' mentioned in sub-serial No. 2103 shall have the same connotation as in the notification of the Ministry of Finance, Deptt., of Revenue, No. 333-Customs dated 2.8.1976, as amended from time to time.

2104 All leather goods including travel goods not elsewhere specified, excluding those made of reptile skins/reptile leather, fur skins and hair-on skins:—

2% (Two per cent only) of the f.o.b.* 1.68% 0.32%

value.

(a) All leather goods including Travel goods, not otherwise specified.

3.5%, (Three point five per cent only)

(b) Leather Apparel.

2.94% 0.56%

of the f.o.b. value.

7% (seven per cent only) of the f.o.b.

5.25% 1.75%

value.

sorts.

All C. Excise.

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

(d") Industrial leather gloves, with or

value.

without cotton fabric.

4%(Fourpercent'only) of the f.o.b. 0.20% 3.80% (e) Bags, wallets, purses.

value.

22: VENEERS, PLYWOOD, IMPROVED OR RECONSTITUTED WOOD,

PRODUCTS MADE THEREOF

2201. Veneers, Plywood, Improved or re- Rate to be fixed on an application from the individual manufacturer/exporter.

constituted wood, products made thereof, not elsewhere specified.

286GI/84—12

90 THE GAZETTE OF INDIA : EXTRAORDINARY [PAKT I - Src. 1] Allocaion Rate of Drawback Description of goods Sub. Sl. No. Cub. C.Ex.

All Central Excise

Rs. 29.00 (Rupees twenty nine only)

2202.

per one hundred Sq. Metre,

Plywood panels for tea chest, when cut to sizes in panels, or shooks and exported as such.

per one chest

2203(A) Assembled tea chest(s) made of ply- wood panels, fitted with aluminium foils, iron nails and tin fittings of following sizes:

All Central Excise

Rs. 3.40 (Rs. Three and paise forty

(i) 48x48x60 cms.

only)

All Central Excise

Rs. 3.25 (Rs. Three and paise twenty

(ii) 40x50x60 cms

five only)

lly) All Central Excise

Rs. 2.90 (Rs. Two and paise ninety oi

(iii> 40x40x60 cms

All Central Excise

Rs. 2.50 (Rs. Two and paise fifty only)

(iv) 40x40x50 cms

Note : Rates of drawback indicated in column 3 above take into account the consumption only of plywood panels, aluminium foils, iron nails and tin fittings. In respect of any other fittings/ materials used, if any, drawback at the relevant all industry rate shall be paid.

All Central Excise 2203(B)

Rs. 130.00 (Rs. one hundred and thirty

only) per one hundred sq. Meter for plywood content.

PLUS

All Central Excise

Rs. 9.70 (Rs. nine and paise seventy only) per kg. of tea chest lining foils (aluminium foilbacked with paper)

Tea chests in knocked down condition of plywood panels and fittings there- of when exported together (i.e. not exported individually) or tea chest in assembled condition including ply- wood cases/chests containing tea (all types), other than those at (A) above.

PLUS

Drawback at the appropriate rate specified in this schedule in respect of other fittings and materials used, if any.

All CentralExcise 2204.

Rs. 19.00 (Rupees nineteen only) per

Plywood all sorts, not elsewhere speci-

glue line, per 100 Sq. Metre.

fied/

2205.

Plywood cases, other than those co-

All Central Excise vered by sub-Si. No. 2203.

Rs. 252.00 (Rupees two hundred and fifty two only) per 100 sq. Metres of such cases.

Explanation: 1. The rate under sub-sl. No. 2205 is for 4mm thickness of plywood panels.

The rate shall be proportionately enhanced or reduced for other thicknesses.

2. The drawback rate for 100 sq. Metre of glue line presc^bed in sub-sl. No. 2204 shall be allowed in addition to the rates prescribed under sub-sl. No. 2205.

2206.

Decorative plywood and/or black Board.

All Central Excise.

Rs. 24.00 (Rupees twenty four only) per glue line, per 100 Sq. Metres.

2207.

Flush doors.

All Central Excise

Rs. 75.00 (Rupes seventy five only) per glue line, per 100 Sq, metre.

23. CORK MANUFACTURES INCLUDING CROWN CORKS.

2301. Cork manufactures including crown Rate to be fixed on an application from

corks, not elsewhere specified.

individual manufacturer/exporter.

Description of goods

Rate of Drawback

AllocationSl. No Cus. C. Ex. 2302.

Articles of cork, all sorts,

Rs. 5.10 (Rupees five and paise ten All Customs

only) per kg.

24. PAPER PULP. PAPER, PAPER BOARDS, FIBRE BOARDS, OTHER BOARDS OF WOOD PULP OR VEGETABLE FJBRH, ARTICLES MADE THEREOF, PRINTED MATTER, BOOKS, MAGAZINES.

2401.

Rate to be fixed on an application from individual manufacturer/exporter.

Paper pulp, paper, paper boards, fibre boards, other boards of wood pulp or vegetable fibre, articles made thereof, printed matter, books, ma- gazines, not elsewhere specified.

2402.

Articles made of printing and writing Re. 1.15 (Rupee one and paise fifteen All Centra Excise

paper.

only) per kg.

2403.

Articles made of kraft paper board

including corrugated board, (other than printed cartons/boxes)

Re. 0.98 (Pasie ninety-eight only) per All C. Excise

(a) Waxed

kg-

Re. 1.24 (Rupee one and paise twenty- All C. Excise

(b) Others

four only) per kg.

Rs. 2.20 (Rupees two and paise twenty

Articles made of glassine paper.

2404.

All Central Excise

only) per kg.

Re. 1.85 (Rupee one and paise eighty-

Articles made of waxed or unwaxed

All Central Excise 2405.

five only) per kg.

grease proof paper.

Re. 1.36 (Rupee one and paise thirty-

Articles made of cream wove paper.

All Central Excise 2406.

six only) per kg.

Re. 1.40 (Rupee one and paise forty

Articles made of map litho paper.

All Central Excise 2407.

only) per kg.

Re. 1.17 (Rupee one and paise seventeen

Articles made of blotting paper.

All Central Excise 2408.

only) per kg.

Articles made of MG tissue paper

2409.

Re. 1.20 (Rupee one and paise twenty All C. Excise.

(a) Waxed.

only) per kg.

Re 1.20 (Rupee one and paise twenty

(b) Others

All C. Excise

only) per kg.

Articles made of MG Poster Paper

2410.

Re. 1.20 (Rupee one and paise twenty All C. Excise.

(a) Waxed.

only) per kg.

Re. 1.43 (Rupee one and paise forty All C. Excise.

(b) Others

three only) per kg.

Re. 1.33 (Rupee one and paise thirty All Central Excise Articles made of pack in and wrapping

2411.

three only) per kg.

paper.

Re. 1.63 (Rupee one and paise sixty- All Central Excise 2412.

three only) pei' kg.

Articles made of greyboard and pulp board, (other than printed cartons/ boxes).

92 THE GAZETTE OF INDIA : EXTRAORDINARY [PART I - S E C. 1] Allocation , Description of goods ^ate of Drawback I Sub. Sl. No. Cus. C.Ex.

Re. 1.53 (Rupee one and paise fifty- All Central Excise 2413.

three only) per kg.

(a) Articles made of duplex board and/ or triplex board and/or simplex board, (other than printed car- tons/boxes.)

Re. 1.75 (Rupee one and paise seventy All C. Excise.

five only) per kg.

(b) Printed cartons and boxes made from raw materials at (a) above when exported as such.

Re. 1.75 (Rupee one and paise seventy All Central Excise

five only) per kg.

PLUS Actual Central Excise duty paid on the cartons as per General Note 5 to this schedule subject to condition(s) mentioned therein.

Re. 0.68 (paise sixty-eight only) per kg. All Central Excise 2414.

Articles made of straw board and mill board, (other than printed cartons/ boxes).

Printed postcard and/or greeting cards

2415.

made from:—

Re. 1.55 (Rupee one and paise fifiy-

(a) indigenous art paper/art board.

All Central Exicse

five only) per kg.

(b) made from imported art paper/art

;. All Customs

Rs. 18.00 (Rupees eighteen only) per kg

board.

;. All Customs

Rs, 18.00 (Rupees eighteen only) per kg

board.

Note : Rate of drawback against items (b) & (c) of sub-serial No. 2415 above, shall be paid subject to the condition that the exporter produces evidence to the satisfaction of the Asstt. Col- lector concerned of direct duty paid importation of art paper/art board, chrome paper/chrome board, as the case may be, equal to 108 kg. for every one hundred kgs. of the above mentioned printed Post Card(s) and/or greeting cardfs) exported, subject to the conditions specified in General Note 7 of this schedule

R.e. 0.76 (Paise seventy-six only) per kg.

Articles made of waxed or unwaxed ]

All Central Excise 2416.

bitumanised water proof paper.

Paper cones/made of packing and wrap- Re. 1.74 (Rupee one and paise seventy-

2417.

All Central Excise

four only) per kg.

ping paper.

Paper cones made of duplex/triplex/ Re. 1.90 (Rupee one and paise ninty

2418. .

All Central Excise

only) per kg.

simplex board.

Paper cones made of straw board and/ Re. 0.85 (Pasie eighty-five only) per kg.

2419.

All Central Excise

or mill board.

Paper cones made of Kraft paper:

2420.

(a) Waxed

Re. 1.30 (Rupee one and paise thirty All Central Excise

only) per kg.

(b) Others

Re. 1.55 (Rupee one and paise fifty-five

All Central Excise

only) per kg.

Paper cones made of greyboard.

Re. 1.95 (Rupee one and paise ninety-

2421.

All Central Excise

five only) per kg.

93 Allocation Rate of Drawback Description of goods Sub. Sl. No. Cus. C. Ex.

Re. 1.48 (Rupee one and paise fortyeight All Central Excise 2422.

Books all sorts

only) per kg.

2423.

Vacant

Re. 1.75 (Rupee one and paise seventy-

Periodicals/magazines.

2424.

All Central Excise

five only) per kg.

Re. 1.95 (Rupee one and paise ninety-

Playing cards made of pulp board.

2425.

All Central Excise

five only) per kg.

2426.

Advertising materials and/or presen- tation articles (i.e. Calendars, diary, desk diary) mainly made of paper.

. (a) Calendars,

As per relevant sub-serial no. specified in this schedule in respect of mater- rials from which the calendars have been made.

Re. 1.04 (Rupee one and paise four

All Central Excise

only) per kg.

(b) Others.Paper and paperboard used for packing

2427.

export goods.

As per relevant sub-serial No. specified in this schecule in respcet of materials from which the goods have been made.

2428.

Printed boxes/cartons made wholly of

mill board or straw board.

The rate of drawback as admissible to articles under Sub-serial No. 2414.

Note: For the purpose of this entry, the definition of mill board and starw board, shall be the same as in Notification No. 144/82 C E. dt. 22-4-82, as amended from time to time, or its successor notification (s).

2429. Printed boxes/cartons made wholly of

millboard/corrugated board

The rate of drawback as admissible to articles under sub-serial No. 2403, and/or 2414 as the case may be.

Note : The above rate is applicable only to such corrugated board boxes/cartons which are wholly made of kraft paper (including bituminiscd waterproof kraft paper) or out of paper and paper board of the type known as kraft liner or corrugating medium, whether or not in combination with mill board or straw board.

2430. Printed cartons and/ or boxes

made from any of the paper or board mentioned above, other than SS.No. 2413," 2428 and 2429.

(a) when exported as such

Drawback as per relevant Sub. Sl. No. specified in the Schedule

(b) when used for packing any other export product.

Drawback as per relevant S.S. No. specified in this schedule

PLUS

Actual Central Excise duly as per General Note 5 to this schedule.

94 THE GAZETTE OF INDIA : EXTRAORDINARY [PART I - S E C. 1] Description of goods Rate of drawback Allocation Sub. Sl. No Cus. C. Ex.

Note: Drawback rate specified against any of the sub-serial Nos. mentioned above shall not apply to the following, namely:—

(i) article(s) made from low density polyetheylene laminated paper intended for packaging of milk and/or

(ii) article(s) made from low density polyethylene laminated board containing duplex board, intended for packaging of milk.

25. SYNTHETIC AND REGENERATED FIBRE, TEXTILE YARN, THREAD, TWINES, CORDS

AND ROPES

Synthetic and regenerated fibre, textile 2501.

Rate to be fixed on an application from

the individual manufacturer/exporter,

yarn, thread, twines, cords and ropes, not elsewhere specified.

Yarn spun wholly out of man-made 2502.

:h fibre of cellulosic or non-cellulosic origin or wool or combination of any of the above by themselves or wit cotton or silk but excluding, yarn spun out of fibres obtained from fibre wastes, yarn waste or fabric waste by garnetting or by any other process.

Rs. 5.20 (Rupees five and paise twenty

(a) Man-made cellulosic fibre content,

only) per kg.

Rs 1.55 Rs. 3.65

Rs. 40.70 (Rupees forty and paise

(b) Polyester fibre content,

Rs. 2.30 Rs. 38.40

seventy only) per kg.

Rs. 38.45 (Rupees thirty-eight and paise

All Central Excise

forty five only) per kg.

(d) Acrylic fibre content

(i) Hosiery/Knitting quality

Rs, 17.90 (Rupees seventeen and paise All Central Excise

ninety only) per kg.

(ii) Others

Rs. 17.90 (Rupees seventeen and paise All Central Excise

ninety only) per kg.

(e) Wool content in the worsted yarn> of above 18 BWS counts—

(i) Weaving quality

All Customs

Rs. 27.25 (Rupees twenty seven and paise twenty-five only) per kg.

PLUS

Rs. 10.00 (Rupees ten only) per kg. All Central Excise

Rs. 22.50 (Rupees twenty two and paise

(ii) Hosiery/handknitting quality.

fifty only) per kg.

(f) Wool content in worsted yarn of 18 BWS counts and below:—

Rs. 12.50 Rs. 10.0C

Rs. 10.00 (Rupees ten only) per kg.

(i) Weaving quality

(ii) Hosiery/handknitting quality All Central Excise

Rs. 10.00 (Rupees ten only) per kg. All Central Excise

95 Description of goods Ra,te of drawback Allocation Sub. Sl. No. Cus. C. Ex.

Explanation :— Rate of drawback against items (e) & (f) above, are subject to the following conditons:—

1. Rate in respect of wool content shall be payable if the manufacturer/exporter at the time of shipment declares and, if necessary, produces proof to the satisfaction of the Asstt. Collector concerned, that the yarn is worsted yarn.

2. Drawback amount of Rs. 10.00 (Rupees ten only) per kg. against weaving quality of year at sub-items (i) of (c) & (f) above, shall be payable if the exporter produces evidence to the satisfaction of the Assistant Collector concerned, that in respect of wool tops, appropriate Central Excise duty has been paid without protest by the manufacturer of wool tops.

3. The drawback under sub serial No. 2502(e) shall be payable if thE exporter produces evidence to the satisfaction of Assistant Collector of Customs of direct duty paid import of 1.15 kgs. of wool for export of every kg. of yarn within six months immediately preceeding the date of shipping bill pro- vided that such direct import has not been :—

(0 Similarly correlated and accounted for against any other previous exportation; and

(ii) Previously re-exported as such, or in any other form with or without a claim for drawback.

4. The explanation appended to Note 7 of General Notes shall apply to imported wool referred to above.

2503.

Thread, twine, cord and rope made out of spun yarn contianing cotton, silk, man-made fibre and wool.

In which man-made fibre(s) of cellulosic

origin or cotton predominate(s) in weight but which does not contain any man-made fibre of non-cellulosic origin.

For Yarn content :—

Per Kg. of Yarn.

(i) of counts not exceeding 25.

1.87 (Paise one and point eighty seven

All Central Excise

only) per count;

(ii) of counts exceeding 25 but not ex-

All Central Excise ceeding 35.

Rs. 0.50 (Paise fifty only) + Rs. 0.05 (Paise five only) per count exceeding 25.

(iii) of counts exceeding 35 but not

All Central Excise exceeding 45.

Rs. 1.06 (Rs. one and paise six only) + Rs. 0.11 (Paise eleven only) per count exceeding 35.

(iv) of counts exceeding 45 but not ex-

All Central Excise ceeding 55.

Rs. 2.18 (Rupees two and paise eighteen only) + Rs. 0.19 (Paise nineteen only) per count exceeding 45.

(V) of counts exceeding 55.

7.5 paise (Paise seven point five only)

All Central Excise

per count.

Note :— In computing the drawback amount an addition of 4% shall be made to the amount arrived at the rate mentioned above.

n. In which man-made fibre(s) of cellulosic

origin or cotton predominatc(s) in weight and which contains man-made

96 THE GAZETTE OF INDIA : EXTRAORDINARY [PART I- SEC. 1] Description of goods Rate of drawback Allocation Sub. •Sl. No. Cus. C.Ex.

fibres of non-ccllulosic origin, calculat- ed on the total fibre content,

Rs. 5.20 (Rupees five and paise twenty All Central Excise

only) per kg.

(i) Cotton yarn containing more than 40 % by weight of polyester fibre provided the said cotton yarn docs not contain any fibre other than cotton and polyester

(ii) Cellulosic spun yarn containing

Rs. 10.40 (Rupees ten and paise forty All Central Excise

only) per kg.

more than 40% by weight of polyes- ter fibre provitkd the said cellulosic spun yarn does not contain any fibre other than polyester and cellu- losic fibres,

(iii) Others

All Central Excise.

Rs. 11.70 (Rupees eleven and paise

seventy only) per kg.

Yarn in which wool or acrylic fibre or

III.

Rs. 23.40 (Rupees twenty three and All Central Excise

paise forty only) per kg.

both together predominate(s) in weight and which contains more than one- sixth by weight of non-cellulosic fibre (other than acrylic fibre) calculated on the total fibre content.

TV.

Spun (Discontinuous) yarn in which man-made fibres of non-cellulosic origin (other than acrylic fibre) pre- dominate^) in weight.

(i) Yarn containing polyester and Rs. 5.20 (Rupees five and paise twenty i All Central Excise

only) per kg.

cotton but not containing any other fibres provided polyester fibre con- tent is less than 70 %

(ii) Yarn containing polyester and ramie Rs. 10.40 (Rupees ten and paise forty All Central Excise

only) per kg.

and/or man made fibre of cellulosic origin but not containing any other fibres provided polyester fibre con- tent is less than 70%.

Rs. 31.20 (Rupees thirty one and paise

(iii) Others

All Central Excise.

twenty only) per kg.

Provided that:

(0 The drawback on account of yarn content specified above may be admissible if the manufacturer/ exporter at the time of shipment declares that the spun yarn used is duty paid and specifies the sub- serial number, item and sub-item under which the drawback is claimed, giving the fibre composition in the yarn, and the Asstt. Collector concerned in satisfied that the yarn falls under the sub-serial number, item and sub-item as claimed. Otherwise, the drawback at the aporooriate rate, decided on the basis of evidence available, may be granted.

(ii) Where two or more of the following fibres that is to say (a) man-made fibre of cellulosic origin (b) cotton, (c) wool or arcylic fibre or both, (d) silk, (e) man-made fibre of non-cellulosic origin (other than acrylic fibre) in any yarn are equal in weight then such one of those fibres, the predo- minance of which would render such yarn to fall under that sub-item or item (herein after referred to as the applicable sub-item or item among the sub-items and item Nos. 18III, 18A, 18B, 18C, and 18E which, read with the relevant notification for the time being in force issued under the Central

97 . Description of goods Rate of drawback Allocation Sub. Sl. No. Cus. C Ex.

Excise Rules, 1944, involves the highest amount of duty, shall be deemed to be predominant in such yarn and accordingly such yam shall 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.

(iii) The drawback on account of yarn content shall be paid, if the exporter produces evidence to the satisfaction of the Assistant Collector concerned that in respect of yarn, for which drawback is claimed, appropriate Central Excise duty has been paid without protest by the manufacturer of yarn.

2504.

Fibre content in respect of items

covered by SS. No. 2503 ,

As per the Fibre content in sub-serial No. 2502. subject to the contditions thereunder, if any, plus 4% (four per cent only) towards further manufacturing waste (as per note under SS. No. 2503).

2505.

Thread, twine, cord (excluding para- chute cord, polyamide tyre yran/cord/ twine and viscose tyre yarn/cord/twine) and rope made wholly out of man- mado filament yarn.

(A) Polyester filament yarn (including

textured yarn) content,

Rs. 77.35 (Rupees seventy-seven and

(i) Below 350 deniers.

paise thirty five only) per kg. '.

Rs. Rs. 13.20 64.15

Rs. 59.50 (Rupees fifty nine and paise

(ii) 350 deniers and above but not

fifty only) per kg.

Rs. Rs. 13.20 46.30 above 750 deniers.

Rs. 26.55 (Rupees twenty-six and paise

(iii) Above 750 deniers.

fifty five only) per kg.

Rs. Rs. 13.20 13.35

(B) Polyamide Filament yarn (includ-

ing textured yarn content.

Rs. 83.05 (Rs. eighty three and paise

(i) Below 80 deniers

five only) per kg.

Rs. Rs. 6.65 76.40

Rs. 58.00 (Rs. fifty eight only) per kg.

(ii) 80 deniers and above but not

Rs. Rs. 6.65 51.35 above 250 deniers.

Rs. 14.70 (Rs. fourteen and paise seventy

(iii) above 250 deniers

only) per kg.

Rs. Rs. 6.65 8.05

Rs. 16.05 (Rs. sixteen and paise five

(i) Below 75 deniers.

All Gentral Excise

only) per kg.

(ii) 75 deniers and above but below • Rs. 12.05 (Rs. twelve and paise five All Central Excise 100 deniers.

only) per kg.

(iii) 100 deniers and above but Rs. 8.95 (Rs. eight and paise ninety All Central Excise below 120 deniers.

five only) per kg.

(iv) 120 deniers and above but Rs. 6.20 (Rs. six and paise twenty only) All Central Excise

per kg.

below 150 deniers.

Rs. 5.75 (Rs. five and paise seventy

(v) 150 deniers and above but

All Central Excise below 350 deniers.

five only) per kg.

(vi) 350 dsnierss and above but no t Rs. 4.70 (Rupees four and paise seventy f All Central Excise

only) per kg.

above HOQ deniers,

284 GI/84—13

98 THE GAZETTE OF INDIA : EXTRAORDINARY [PART I- SEC. 1] Rate of drawback Allocation Description of goods Sub. i Cus. C. Ex. Sl. No.

\11 Central Excise

Rs. 3.30 (Rupees three and paise thirty *

(vii) Above 1100 deniers.

only) per kg.

(D) Other cellulosic filament yarn con-

tent—

All Central Excise

Rs. 21.85 (Rupees twenty one and paise

(i) Below 75 deniers.

eighty five only) per kg.

All Central Excise

Rs. 13.65 (Rupees thirteen andi paise

(ii) 75 deniers and above but

sixty five only) per kg.

below 100 deniers.

All Central Excise

Rs. 10.15 (Rupees ten and paise fifteen

(iii) 100 deniers and above but below

only) per kg.

120 deniers.

AH Centra' Excise

Rs. 8.40 (Rupees eight and paise forty

fiv) 120 deniers and above but below

only) per kg.

150 deniers.

All Central Excise (v) 150 deniers and above but below Rs. 7.20 (Rupees seven and paise twenty

only) per kg.

350 deniers.

All Central Excise

Rs. 4.85 (Rupees four and paise eight

(vi) 350 deniers and above but below

five only) per kg!

1100 deniers.

AH Central Excite.

Rs 3,15 (Rupees three and paise fifteen

(vii) Above 1100 deniers.

only) per kg.

2506.

Viscose Tyre yarn/Cord/Twinc (a) Viscose Tyre yarn/Cord/Twine Rs 4.75 (Rs. foiu¹ & paise seventy five Rs. Rs.

4.30 0.45

only) per kg.

(b) Viscose tyre cord/twine

Rs. 7.85 (Rs. seven and paise eighty five Rs. Rs. 4.30 3.55

only) per kg.

Polyamide tyre yarn/cord/twine

2507.

fa) Polyamide tyre yarn/cord /twine Rs. 6.85 (Rs. six & paise eighty five only) All Customs

per kg.

(b) Poiyamide tyre cord/twine

Rs. 16.05 (Rs. sixteen and paise five

only) per kg.

Rs. Rs. 7.95 8.10

Explanation:—The drawback for item (b) of sub-serial No, 2506 and 2507 shall be paid subject to the condition that the exporter produces evidence, to the satisfaction of the Asstt. Collector concerned that in respect of yarn, appropriate Central Excise duty has been paid without protest by the manufacturer of yarn and that no rebate has been obtained under the Central Excise Rules, 1944. In other cases, drawback at the rates under the item (a) of sub-serial Nos. 2506 and 2507, as the case may be, shall be payable.

2508.

Dye contcnt in respect of articles cover- ed under sub-serial Nos. 2502, 2503 arid 2505.

(i) For cotton items

Re. 0.80 (Paise eighty only) per kg. All Central Excise

(ii) Others^

Re. 1.00 (Re. one only) per kg.

All Central Excise

2509.

Imitation Zari thread or tilla wire thread.

In respect of copper content the draw- back rate as mentioned against item (b) of sub-serial No. 3709.

26. TEXTILE FABRICS AND HOSII SRY

2601.

Textile fabrics and hosiery, not eis- where specified.

Rate to be fixed on an application form the individual manufacturer/exporter

99 Description of goods Allocation Rate of drawback Sub. Sl. No. Cus. C. Ex.

2602. Cotton handlooru/powerloom fabrics, namely, the following :

(i) Vacant

Re. 0.80 (Paise eighty only) per kg. / \\[ Central Excise

PLUS

All Central Excise

Re. 0.06 (Paise six only) per kg. of fabrics, on account of packing mate- rial (s) used, if any.

(ii) Handloom fabrics which are either piece dyed and/or made from coloured yarn and/or printed (but excluding such fabrics which contain coloured yarns only in border and not in the body of the fabrics and/or which are only print- ed in the borders and not in the body of the fabrics.

(iii) Others

AH Central Excise

Re. 0.06 (Paise six only) per kg. of fab- rics on account of packing material used, if any.

2603.

Real Madras handkerchiefs having art silk content

(i) drawback rate in respect of man- made fibre/yarn content as speci- fied under appropriate S. No. of Sl. No. 25 or 26 of his schedule

PLUS

AH Central Excise

(ii) Rs. 0.08 (Paise eight only) per Kg. where the goods are yarn dyed/piece dyed/printed in the body of the fabric.

PLUS

All Central Excise

(iii) Re. 0.06 (Paise six only) per kg. of Real Madras Hand-Kerchiefs on account of packing materials used if any.

Rs. 14,50 (Rupees fourteen and paise

2604.

All Customs

fifty only) per kg.

Fabrics made wholly froansilk (Mul- berry variety)

PLUS

All Central Excise

Rs. 0.80 (Paise eighty only) per kg. of , fabric content where the fabric is yarn dyed/piece dyed or printed in the body of the fabric.

Rs. 0.80 (Paise eighty only) per Kg. of

2605.

AH Central Excise

fabric content.

Silk, Fabrics manufactured wholly or partly outofsilk other than those at sub- S. No. 2604 above, when yarn dyed/ piece dyed/Printed in the body

Rs. 0.80 (Paise eighty only) per kg. of

2606.

All Centra] Excise

fabric content.

Fabrics containing wholly or mainly cotton/natural silk, when yarn dyed/ piece dyed/printed in the body

Rs. Rs.

2607.

Rs. 44.00 (Rupees forty fdur only) per 2.50 41.50

kg. of fibre conte"t

Fabrics and hosiery fabrics made ; wholly out of spun yarn of polyester fibre (other than carbonised fabrics).

100 THE GAZETTE OF INDIA : EXTRAORDINARY [PART I- Src. 1] Rate of drawback Allocation Description of goods Sub. Sl. Mo. Cus. C. Ex,

All Central Excise 2608.

Rs. 41.60 (Rupees forty one and paise sixty only) per kg. of fibre content

Fabrics and hosiery fabrics made out of spun yarn of polyajnide (Nylon) fibre

2609.

Rs. 5.65 (Rupees five and paise sixty five only) per kg, of fibre.content.

Rs. Rs. 1.70 3.95 Fabrics and hosiery fabrics (excluding cotton fabrics and cotton hosiery) made out of spun yarn of man-made cellulosic fibre

All Central Excite 2610.

Rs. 18.90 (Rupees eighteen and paise ninety only) per kg. of fibre content

Fabrics (other than hosiery fabrics) made wholly out of spun yarns of acry- lic fibre.

All Central Excise 2611.

Knitted/Hosiery fabrics made wholly out of spun yarns of acrylic fibre

Rs. 18,90 (Rupees eighteen and paise ninety only) per kg. of fibre con- tent

Note :—In addition to the drawback for the fibre content at rates specified above, (in respect of sub- serial Nos. 2607 to 2611) the exporter is also eligible for drawback for the yam content at the appropriate rate specified under sub-serial No. 2503, subject to the conditions prescribed, if anv. thereunder.

AU wool fabrics (other than hosiery/

All Customs 2612.

Rs. 28.50 (Rupees twenty eight and paise fifty only) per kg. of wool con- tent

knitted fabrics) manufactured out of woollen worsted yarn of above 18 BWS counts.

PLUS

Rs. 10.50 (Rupees ten and paise fifty All Central Excise

only) per kg. of wool content

Rs. 10.50 (Rupees ten and paise fifty All Central Excise 2613.

only) per kg. of wool content.

AH wool fabrics (other than hosiery/ knitted fabrics) manufactured out of woollen worsted yarn of ^WS count of 18 and below.

AU wool hosiery/knitted fabrics made

2614.

Rs. Rs. 13.10 10.50

Rs. 23.60 (Rupees twenty-three and paise sixty only) per kg, of wool con- tent.

out of woollen worsted yarn of above 18 BWS counts.

Rs. 10.50 (Rupees ten and paise fifty

2615.

AH Central Excise

only) per kg. of wool content.

AH wool hosiery/knitted fabrics made out of woollen Worsted yarn of BWS rnnnto 18 nun fiftirwV

Explanation :—Rates of drawback against sub-sl. Nos. 26] 2 to 2615 above are subject to the follow- ing conditions :—

1. Rate of drawback in respect of wodl content shall be payable if the manufacturer/ exporter at the time of shipment declares, and if necessary, produces evidence to the satisfaction of the Asstt. Collector concerned that the yarn is worsted yarn.

2. Drawback amount of Rs. 10.50 per kg. against at sub-sl. Nos. 2612 to 2615 shall be payable if the exporter/manufacturer products evidence to the satisfaction of the Asstt. Collector concerned that in respect of wool tops appropriate Central Excise duty has been paid without protest by the manufacturer(s) of wool tops.

3. The drawback under sub-serial No. 2612 to 2615 shall be payable if the exporter produces evidence to the satisfaction of Asstt. Collector of Customs of direct duty paid import of 1.20 kg. of wool for every kg. of fabric exported within six months

101 Description of goods Rate of drawback Allocation Sub. Sl. No. Cus. C. Ex.

immediately preceding ihe date of shipping bill provided that such direct import has not been :—

(i) Similarly correlated and accounted for against any other previous cxr.criatici.; and

(ii) Previously re-exported as such, or in any other form, with or without a claim for drawback.

4. The explanation appended to Note 70 of General Notes shall apply to imported wool referred to above.

Rate of cotton yarn content as specified under sub-sl. No. 2503 subject to the condition(s) mentioned therein

PLUS

All Central Excise 2616. Cotton yarn content in fabrics falling under item 19-1 and embroidered cottonfabrics falling under item 19-11 of the first schedule to the Central Excise & Salt Act, 1944 when manu- factured on powerlpom/wrap knit- ting/circular knitting machines.

R^. 0.80 (Paise eighty only) per kg. of fabric content when the export pro- duct is yarn dyed/piece dyed/printed in the body.

Provided that—

(i) where the fabric contains two or more yarns of different counts and/or falling under different count groups mentioned above, the drawback shall be allowed on the basis of the weight of each cate- gory of yarn at the rate applicable to the count groups as aforesaid.

(ii) The manufacturer/exporter furnishes evidence to the satisfaction of the Asstt. Collector of Customs that the b^se fabric used in the embroidered fabric is manufactured on powerloom as understood and interpreted for the purpose of Central Excise Tariff.

Re- 0.80 (Paise eighty only) per kg. of All Central Excise 2617.

the fabric content.

Cotton fabrics (other than handloom fabrics), not covered by SS. No. 2616 when yarn dyed/pioce dyed/printed in the body.

Re- 0.65 (Paise sixty five only) per kg.

(a) blankets and blanketing cloth

2618.

Re. Re. 0.45 0.20 manufactured from yarn in which wool predominates.

(b) Dye content if the goods are yarn Re. 0.15 (Paise fifteen only) per kg. All Central Excise dyed or piece dyed.

All wool fabrics not otherwise speoi-

2619.

fied :—

(a) Fabrics manufactured from wool- len worsted yarn of any counts in warp and weft.

Drawback for wool content at the appropriate rate specified against Sub-Si. No. 2612-1615 as the case may be.

(b) fabrics manufactured from wool-

len worsted yarn of any count in warp/weft and yarn spun on woollen system in weft/warp.

Drawback for wool content in the worsted woollen yarn at the appro- priate rate as specified against Sub- Si. No. 2612-2615, as the case may be.

Explanation :—Condition appearing under Sub-Si. No. 2615 of the Schedule shall also apply to this Sub-Serial Number.

102 T HE GAZETTE OF INDIA : EXTRAORDINARY [PART I- SEC. 1] Description of goods Rate of drawback Allocation Sub. Sl. No. Cus. C. Ex.

Vacant

2620.

Rate of drawback for fibre/yarn con- tent as per appropriate sub-sl. No. under serial No. 26 of this schedule.

PLUS

Re. 0.80 (Paise eighty only) per kg.

Fabrics including hosiery fabrics (ex- cluding cotton fabrics/cotton hosiery fabrics) made wholly out of spun yarn containing cotton, silk, man-made fibre/yarns and wool or any other textile fibre or yarn, not otherwise specified.

All Central Excise

when the export product is ftber dyed/yarn dyed or printed in the. body.

2621.

Fabrics including embroidered fabrics and hosiery fabrics/knitted fabrics made wholly out of polyester fila- ment yarn including textmed yarn :

(i) below 350 doniers.

Rs. Rs. 14.05 68.30

Rs. 82.35 (Rupees eighty two and paise thirty five only) per kg. of polyester filament yarn content.

(ii) 350 deniers and above but not above 750 deniers.

Rs. Rs. 14.05 49.35

Rs. 63.40 (Rupees sixty three and paise forty only) per kg of polyester fila- ment yarn content.

(iii) Above 750 deniers

Rs. Rs. 14.05 14.20

Rs. 28.25 (Rupees twenty eight and paise twenty five only) per kg. of polyester filament yarn content.

2622.

Fabrics, including embroidered fabrics and hosiery fabrics, quilt- ed fabrics, quilted blankets made wholly out of nylon (Polyamide) fila- ment yarn including textured yarn :

(i) Beiow 80 deniers.

All Central Excise

Rs. 79.85 (Rupees seventy nine and paise eight) five only) per kg. of nylon filament yarn content.

(ii) 80 deniers and above but not above 250 deniers.

All Central Excise

Rs. 53.65 (Rupees fifty three and paise sixty five only) per kg. of nylon fila- ment yarn content.

(iii) Above 250 doniers.

All Central Excise

Rs. 8.50 (Rs. eight and paise fifty only) per kg. of nylon filament yarn con- tent.

2623.

Rate for yarn content as specified against Sub-Si. Nos. 2621 and 2622 above.

Fabrics, including embroidered fabrics and hosiery fabrics/knitted fabrics made of tho mixed yarn of nylon (polyamide) filament yarn and poly- ester filament yarn including their textured yarns.

2624.

Fabrics and hosiery fabrics/knitted fabrics made wholly out of Acetate filament yarn.

106% (One hundred and six per cent only) of-appropriaterate of yarn con- tent specified at sub. Sl. No. 2505 I of this schedule.

103 Rate of drawback Allocation Description of goods Sub. Sl. No. Cus. C. Ex.

2625. Fabrics and hosiery fabrics/knitted fabrics made wholly out of manmade ccllulosic filament yarn (other than Acetate filament yarn).

•106% (One hundred and six per cent only) of appropriate rate of yarn content specified at Sub. Sl. No. 2505 I of this schedule.

2626.

106 % (One hundred and six per cent only) of the appropriate rate of yarn content specified under Sub. Sl. No. 2505 I of this schedule.

Fabrics and hosiery fabrics/knitted fabrics made of filament yarn of man-made ccllulosic and man-made non-cellulosic origin including tex- tured yarn.

2627.

Appropriate rate of fibre content and/ or yarn content [excluding nylon (polyamide) filament yarn content] as specified under Sub-Si. No. of Sl. No. 25 and /or 26 of this Schedule.

Fabrics and hosiery fabrics/knitted fabrics made partly out of synthetic man-made filament yarn and/or synthetic textured yarns and partly out of spun yarns specified under sub- Si. No. 2502.

PLUS

106% (One hundred and six per cent only) of the appropriate rat& of nylon (polyamide) filament yarn con- tent specified under Sub. Sl. No. 2505 I of this Schedule.

2628. Textile fabrics coated or laminated with preparation of polyvinyl chloride compound :

(i) where the base fabric is cotton,

All Central Excise

Rs. 2.30 (Rs. twoanci paise thirty only) per kg. of polyvinyl chloride com-

pound content. PLUS

the actual amount of Central Excise duty on the cotton fabrics when proof of payment of duty on the fabrics used in the manufacture of the product is produced.

(ii) where the base fabric is of man-

All Central Excise made cellulosic spun yarn.

Rs. 2.30 (Rs. two and paise thirty only) per kg. of polyvinyl chloride com- pound content.

PLUS

the rate of drawback on fibre content and yarn content as eligible under appropriate sur>serial No. of Sl. No. 26 of this schedule subject to the condition that the drawback on account of yarn content, shall be paid if exporter, produces evidence to the satisfaction of the Asstt. Collector concerned that in respect of yarn for which drawback is claimed appro- priate central excise duty has been paid without protest by the manu- facturer of the yarn.

104 THE GAZETTE OF INDIA : EXTRAORDINARY [PART.I—SEC. 1] Description of goods Rate of drawback Allocation Sub. Sl. No. Cus. C. Ex.

2629. Fabrics and hosiery fabrics/knitted fabrics made out of textile materials, not elsewhere specified.

Appropriate rate of fibre content and/ or yarn content [excluding nylon (polyamide) filament yarn content] as the case may be as specified under Serial No. 25 and/or 26 of the Sche- dule, subject to the conditions speci- fied therein.

PLUS

106% (On hundred and six per cent only) of the appropriate rate of nylon (polyamide) yarn content specified under Serial No. 2505 I of this Sche- dule.

PLUS

All Central Excise

Re. 0.80 (Paise eighty only) per kg. of fabric content when the export pro- duct is yarn dyed/piece dyed/printed in the body.

Note :—la respect of above item", falling under sub-sl. Nos. 2607 to 2611, 26*0, 2627, 2629 for which payment of drawback on account of spun yarn duty has been specifically authorised as per an appropriate entry in this schedule, the same shall be paid subject to the conditions, if any, mentioned therein.

All Central Excise

Re. 1.00 (Re. one only) per kg. of

2630.

fabric content.

Fabrics falling under S.S. Nos. 2607 to : 2615 and 2621 to 2627 when yarn dyed/piece dyed/printed in the body.

Viscose tyre fabric/warp sheet. '

Rs. 7.85 (Rupees seven and paise eighty

2631.

five pnly) per kg.

Rs. Rs. 4.30 3.55'

Explanation :—Rate under sub-serial No. 2631 shall be paid if the exporter produces evidence, to the satisfaction of the Asstt. Collector concerned, that in respect of yarn appropriate Cen- tral Excise duty has been paid without protest by the manufacturer of yarn and no rebate has been obtained under the Central Excise Rules, 1944. In other cases draw- back at the rates under sub-serial No. 2506(a) shall be payable.

2632. Polyamide tyre fabric/warp sheet. Rs. 16.05 (Rupees sixteen and paise

five only) per kg.

Rs. Rs. 7.95 8.10

Explanation :—Rate under sub-serial No. 2632 shall-be paid if the exporter produces evidence, to the satisfaction of the Asstt. Collector concerned, that in respect of yarn appropriate cen- tral excise duty has been paid without protest by the manufacturer of yarn and no rebate has been obtained under the Central Excise Rules, ] 944. In other cases draw- back at the rate under S.S. No. 2507(a) shall be payable.

Vacant.

2633(a)

T:rry toweling cloth fabric when yarn

All Central Excise 2633(b)

dyed/piece dyed/printed/mainly coloured in the body of tho fabric.

Re. 0.80 (Paise eighty-only) per kg. for the cloth/fabric content when yarn dyed/piece dyed/printed in the body of the cloth/fabric.

105 Rate of Drawback Allocation Description of goods Sub. Sl. No. Cus. C. Ex.

Rs. Rs.

2634.

Car bo lissd Fabric

2.50 41.50

(i) Drawback of Rs. 44.00 (Rs. forty four only) per kg. on the polyester fibre content.

PLUS

All Central Excise

(ii) Re- 1.00 (Re. one only) per kg. of , export product where the product is yarn dyed/piece dyed/printed/ mainly coloured. PLUS

All Central Excise

(iii) Rs. 5.20 (Rupees five and paise twenty only) per kg. of spun yarn content in export product.

PLUS

Rs. Rs. 14.05 68.30

(iv) Rs. 82.35 (Rupees eighty two and paise thirty five only) per kg. of polyester filament yarn content in the export product.

Note :—-Driii wb \ck on a-.icount of spun yarn content shall be paid subject to the production of evidence to th; satisfaction of the Asstt. Collector concerned that appropriate Central Excise Duty has b:en paid on such yarn without protest by manufacturer of yarn.

27. MADE UP ARTICLES, GARMENTS CHIEFLY MADE FROM TEXTILE MATERIALS

2711.

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

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

2702.

'• All Customs Made up articles manufactured wholly from silk (Mulberry variety)

Rs. 14.80 (Rupees fourteen and paist eighty only) per kg. of fabric content

PLUS

All Central Excise

Rs. 0.80 (Paise eighty only) per kg. where the goods are yarn dyed/piece dyed/printed in the body.

Rs. 0,80 (Paise eighty only) per kg. of

2703.

All Central Excwe

fabric content.

Made up articles manufactured wholly or partly out of silk (other than 2702 above) wh:n yarn dyed/piece dyed/ printed in the body.

Drawback at the appropriate rate

2704.

Mvte in artistes including crochcttcd articles m'lnufUsturcil out of cotton yarns/jotton handlo^m/millmade fab- rics.

under SS No. of serial No. 26, for the man-made cellulosic non-cellulosic libre content/yarn content subject to tha condition that such fibre content/ yarn content shall be 20% or more in weight calculated on the total w.ight of fibre/yarn content.

PLUS

Rs. 0.80 (Paisi eighty only) per kg. / Ul Central Excise

for the fabric content when yarn dyed/piece dyed/printed in the body of the fabric.

286 OI/84—14

106 THE GAZETTE OF INDIA : EXTRAORDINARY [PART I- SEC. 1].

Allocation Sub,

Description R jte of Drawback

Sl.No.

Cus. C. Ex.

2705.

Made up at tides manufactured oat of cotton pow-Tloom fabrics.

Rate of drawback for cotton yarn con- tent as per appropriate S.S, No. under serial No. 26 of this schedule. PLUS The rate of drawback for fibre/yarn content in respect of man-made eellulosic and non-eellulosic fibre/ yarn content subject to the condition that such fibre/yarn content is 20% (twenty per cent) or more by weight, calculated on the total weight of fibre/yarn.

PLUS

ill Central Excise

Rs. 0.80 (Paise eight only) per kg. for /

the fabric content when the fabric is yarn dyed/piece dyed/printed in the bodv.

All Central Excise 2706.

Cotton gloves, not otherwise specified. 6% (Six per cent only) of f.o.b. value.

Vacant

2707.

2708.

Vacant

2709.

Made up articles manufactured out of hosiery/knitted fabrics of spun yarn of cotton and/or cellulosic fibre/yarn.

Rate of drawback for fibre/yarn con- tentas per appropriate sub-serial No. under sciial No. 26 of this Schedule.

2710.

Made up articles nv.id: wholly out of spun yarns othjr than those covered by sub-serial No. 2709.

Rate of drawback for fibre/yarn content as per appropriate sub-serial No. under seinl No. 26 of this schedule.

2711.

Mide up articles made partly from spun yarns and partly from filament yarn including textured yarn.

Drawback for (i) fibre/yarn content for spun yarn content as per the appro- priate sub-serial No. under serial No. 26 of this schedule (ii) filament includ- ing textured yarn content as per the appropriate sub-serial No. under serial No. 26 of this schedule.

2712.

Made up articles made chiefly from textile materials, nototh;rwise specified

Drawback for fibre/yarn content as per the appropriate sub-serial No. under

serial No. n6 of this schedule

Note : —Mide up articles falling under SS. No. 2705,-2710, 2711, and 2712 shall also be paid 100% (hindrcd p*r cent only) of fabric stage excise duties (including processing stage duties) paid if any, On tin n^t fabric content in the made un articles and proved so to the satisfoctior of Assistant Collector of Customs.

- (i) Re 0.80 (Paise eighty only) per kg. All Central Excise

of fabric content for cotton items and

(ii) Re. 1.00 (Rupee one only) per kilo

> All Central FXCJRI 2713 Dye content in respect of made up arti clos covered by sub-serial No. 2709 to 2712, when such articles are fibre dyed/ yarn dyed/piece dyed or printed in the body.

of fabric content for others

10/Allocation Rate of drawback Description of goods Sub. Sl. No. Cus. C. Ex. All Central Excise 2714.

(i) Rs. 1.75 (Rupees one and paise seventy five only) per kg. of fabric contents

PLUS

Knitwear and articles of hosiery includ- ing readymade garments made from knitted/hosiery fabrics of cotton and/or cellulosic spun yarn.

All Central Excise

(ii) When the export goods are dyed/ dyed and printed/mainly printed, an additional drawback of 90 paise per kg. shall be allowed,

PLUS

Where the export goods are made of man-made cellulosic spun yarn or cellulosic knitted/hosiery fabric, they shall also be eligible for fibre content drawback at the rate spe- cified for such fibre as per the rele- vant sub. Sl. No. of this Schedule.

Rs. 21.00 (Rupees twenty one only) All Central Excise 2715.

per kg.

Knitwear and articles of hosiery made v wholly from hosiery/knitted fabrics of

acrylic fibre/yarn.

2716.

Knitwear and articles of hosiery mainly made from wool.

(a) Wool content

As per appropriate sub-serial No. under serial No. 26 of this schedule subject to the conditions if any, mentioned therein.

(b) Other fibres, if any :—

Fibre/yarn content as per appropriate sub-serial No. under serial No. 26, of this schedule subject to the con- ditions, if any, mentioned therein.

PLUS

All Central Excise

Re. 1.00 (Rupee one only) per kg. when the export product is fibre dyed/yarn dyed/printed in the body.

2717.

Knitwear and articles of hosiery made wholly from spun yarns, not otherwise specified.

112% (One hundred and twelve per cent only) of rate for fibre/yarn con- tent specified under appropriate sub- serial Nos. of serial No. 26 of this schedule.

2718.

Knitwear and articles of hosiery made wholly from polyester filament yarn in- cluding textured yarn.

112% (One hundred and twelve per cent only) of appropriate rate of drawback fixed for yarn content under appro- priate sub-serial No. of serial No. 26 of this schedule.

2719.

Knitwear and articles of hosiery made wholly from nylon (polymidc) filament yarn including textured yarn.

112 % (One hundred and twelve per cent only) of appropriate rate of drawback fixed for yarn content as per appro- priate sub-serial No. of serial No. 26 of this schedule.

108 THE GVT1TTE OF INDIA : EXTRAGRDINRAY [PART I - S E C. 1] Description of goods R a t; of Drawback Allocation Sub. Sl. No. Cus. E. Ex.

112 % (One hundred and twelve percent

2720.

Knitwear and articles of hosiery made partly from polyester filament yarn and partly from nylon filament yarn in- cluding their textured yarns.

only) of appropriate rate of drawback • fixed for yarn content as per appro- priate sub-serial No. of serial No. 26 of this schedule.

2721.

Knitwear and articles of Hosiery made wholly from Acetate filament yarn.

112 % (One hundred and twelve percent only) of appropriate rate of drawback fixed for yarn content under appro- priate sub-serial No. of serial No. 26 of this schedule.

2722.

Knitwear and articles of Hosiery made wholly from other cellulosic filament yarns.

112% (One hundrd and twelve percent only) of appropriate rate of drawback fixed for yarn content under appro- priate sub-serial No. of Serial No. 26 of this schedule.

2723.

Knitwear and articles of Hosiery made partly from spun yarns and partly from filament yarns including textured yarns.

112 % (One hundred and twelve percent only) of the fibre content/yarn content as per appropriate sub-serial No. under Serial No. 26 of this Schedule.

2724.

Knitwear and articles of Hosiery, not elsewhere specified.

112% (One hundred and twelve percent only) of fibre content/yarn content as per appropriate sub-serial No. under serial No. 26 of this Schedule.

Rs. 1.10 (Rupee one and paise ten only) All Central Excise 2725.

per kg. of the fabric content.

Dye content in respect of knitwear and articles of hosiery covered by sub-serial No. 2715 to 2724 (excluding sub-serial No. 2716 above).

Note :—Jn respect of the above items of knitwear including articles of hosiery and made up articles for which payment of drawback on account of spun yarn content has been specifically autho^ rised as per appropriate entry in the schedule, the same shall be paid subject to the condition(s), if any, mentioned therein.

2 % (Two per cent only) of f.o.b. value. A LII Central Excise 2726. Readymadc garments not otherwise

PLUS

specified.

107% (One hundred and seven percent only) of drawback rate in respect of fibre, yarn and dye content used, if any, at the appropriate rate under sub-serial No. of serial No. 26 of this schedule, subject to the conditions, if any, mentioned therein.

PLUS

107% (One hundred and seven percent only) of fabric stage excise duties (including processing stage duty) paid, if any, on the net fabrics content in the garment and proved so to the satisfaction of the Asstt. Collector of Customs.

109 Rate of Drawback Dascription of goods Allocation Sub. Sl. No. Cus. C. Ex.

2727. Readymade garments made mainly from cotton fabrics including hand- loom, power loom and/or millmade fabrics (excluding quilted garments).

4% (Four per cent only) of f.o.b. value All Central Excise (a) Trousers, all sorts, including those commercially known as pants, shorts, slaks, jeans, bell bottoms and the like.

5 % (Five per cent only) of f.o.b. value

(b) Other than (a) above

All Central Excise

All C. Excise 2728.

10.5% (Ten point five per cent only) of. f.o.b. value.

Readymade garments manufactured from fabrics (other than knitted/hosiery fabrics) made mainly from man-made cellulosic spun yarn.

5 % (Five per cent only) of. o.b. value 0.5% 4.5% 2729. Readymade Garments manufactured from fabrics (other than knitted/hosiery fabrics) made mainly from man made cellulosic filament yarn but excluding those made from acetate filament yam.

All Customs. 2730,

Re. 15.00 (Rupees fifteen only) per kg. of fabric content

Readymade garments made wholly from Silk (mulberry variety).

PLUS

All Central Excise

Re-0.80 (paise eighty only) per kg. where the fabric in the garment is yprn dyed / piece dyed/printed.

All C. Excise.

2731.

Re. 0.80 (paise eightly only) per kg. of fabric content.

Readymade garments made partly or wholly from silk, other than 2730 above, when yarn dyed/fabric dyed or printed.

2732.

All C. Excise.

Re-2 .15 (Rupees two and paise fifteen only) per kg.

Rayon tapes or rayon bands of all sizes made from rayon filament yarn.

Vacant

2733.

2734. Jute manufacturers including made-up articles, manufactured out of jute (in- cluding Bimlipatam j ute or Mesta fibre) in which jute predominates in weight, whether or not containing other materials like paper, plastic, man- made filament yarns, spun yarn etc.

(i) When exported as such.

No drawback is admissible in respect of jute content. The appropriate rate of drawback may be claimed for paper content, plastic content, man-made filament yarn content, spun yarn con- tent and/or other materials contained, as the case may be as specified against relevant sub-serial No. of this schedule subject to the conditions if any, men- tioned therein.

110 THE GAZETTE OF INDIA : EXTRAORDINARY [PART I - S E C. 1] Description of goods Rate of Drawback Allocation Sub Sl. No Cus. C. Ex.

All Central Excise (ii) When used as packing materials in or in relation to the export of goods, other than jute yarn, jute fabrics, jute manufactures and goods referred to in clause (iii) of second proviso to sub- rule (1) of Rule 3 of Customs and Central Excise Duties Drawback Rules, 1971.

Rs. 660.00 (Rupees six hundred and sixty only) per tonne in respect of jute content plus the appropriate rate of drawback for paper content, plastic content, man-made filament yarn con- tent, spun yarn content and/or other materials contained as specified against the relevant sub-serial numbers of this schedule subject to the conditions, if any, mentioned there in.

2735.

All Central Excise Coir products including dyed/stencilled variety containing jute.

Rs. 660.00 (Rupees six hundred sixty only) per tonne in respect of jute con-

tent.

PLUS

All Customs

Rs. 4200.00 (Rupees four thousand two hundred only) per tonne in respect of Sisal fibre content.

PLUS

All Central Excise

Rs. 100.00 (Rupees one hundred only) per tonne in respect of dye content where the export goods are dved/stencilled.

Note :— The rate in respect of dye content is available subject to the condition that the major area of the export product is dyed/stencilled.

(a) Vacant

2736.

(b) Terry towels when yarn dyed /piece

All Central Excise d yed /mainly coloured.

Drawback as per sub-serial No. 2704 or 2705, as the case may be.

Quilted garments, all sorts.

2737.

4 % (Four per cent only) of f.o.b. value All Central E ci se' (a) Trousers, all sorts, including those commercially known as pants, shorts, slaks, jeans, bell bottoms and the like.

(b) Other than (a) above

5 % (Five per cent only) of f.o.b. valu? All Central Excise

2738. All types of shawls containing wool and/or woollen yarn including wool blended yarn:

(i) All wool shawls manufactured Rs. 37.95 (Rupees thirty seven and paise ninety five only) per kg. of wool

Rs. Rs. 28.50 9.45

content

from woven fabrics containing woollen worsted yarn above 18 BWS counts.

„ PLUS

All C. Excise.

Rs. 1.00 (Rupee one only) per kg. of fabric content when the export pro- duct is yarn dyed/piece d yed/printed in the body.

EXPLANATION: (a) Amount of drawback in respect of wool content shall be payable if the manufacturer/ • exporter at the time of shipment declares, and if necessary, produces evidence to the satisfaction of the Asstt. Collector concerned that the yarn is worsted yarn.

I llDescription of goods Rate of Drawback Allocation Sub- Cus. E.Ex. S.No. (b) The amount of drawback is payable subject to the declaration by the exporter that the production is from powerloom/handloom sector and wool top used in the manufacture have not been purchased from composite mills.

(c) Explanation No 3 and 4 under Sub serial No 2615 shall mutatis mutandis apply for pay- ment of draw.-back of Rupees 2 8.50 (Rupees twenty eight aud po.isa fifty only) towads Customs element.

(ii) Other Shawls. Rate of drawback in respect of wool content/wool blended yarn content/ wool top content and dye content, as per appropriate SS. No. of the Draw- back Schedule subject to the relevent conditions.

28. FLOOR COVERING INCLUDING CARPETS.

2801.

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

Floor covering including carpets, not elsewhere specified.

2802. Cut pile machine made tufted carpets having minimum wool content of 1 kg. per sq. Metre :—

(i) With secondary (double)

Rs. Rs. 0.25 1.35

Rs. 1.60 (Rupees one and paise sixty only) per Sq. Metre of carpet.

jute backing.

(ii) With jute backing

Rs. Rs. 0.25 1.15

Rs. 1.40 (Rupees one and paise forty only) per Sq. Metre of Carpet.

2803.

All C. Ex. Woollen floor coverings including car- pets but(excluding machine made wo alien tufted carpets).

(i) Re. 1.00 (Rupee one only) per k g. when yarn dyed or piece dyed or mainly coloured.

PLUS

All C. Ex.

(ii) Drawback at the appropriate rate specified in this schedule in respect of worsted woolen yarn as per SS. No. 2612 and/or 2613, as the case may be, subject to the condition(s) if any, mentioned therein.

Explanation :— 'Woollen floor covering including carpets' would cover only those items where woollen yarn content is not less than 50 % by weight.

Jute mats or mattings.

2804.

All C. Ex.

Rs. 660.00 (Rupees six hundred and sixty only) per tonne of jute content.)

2805. Floor coverings, including carpets, made out of nylon filament yan/Polyes ter filament yarn/mixed yarn of nylon and polyester filament yarn.

Rate for filament yarn content as - specified against the relevant Sub- Serial number(s) under Serial No. 26 of the schedule, subject to the condit. ions,'[if any, mentioned therein.

112 THE G \ZETTE OF INDIA : EXTRAORDINARY [PART I- SEC. 1) Allocation Description of goods Rate of drawback Sub. Sl. No. Cus. C. Ex.

PLUS

All C. Ex.

Re. 1.00 (Rupee one only) per kg. for dye content where the goods are yarn dyed or piece dyed or mainly coloured.

2806. Floor coverings, including carpets, rminly woven carpets made out of y.ira> of jillalosio and/or non-cellulosic fibres with or without cotton yarn.

Fibre stage duty/yarn stage duty in res- pect of cellulosicand/or non-cellulose fibres as per appropriate S.S.No. ur der Serial No. 26 of this schedule.

PLUS

All C. Ex.

Re. 1.00 (Rupee one only) per Kg. for dye content if the carpet is fibre dyed, yarn dyed or piece dyed or mainly coloured.

PLUS

where the cotton yarn used, if any, if proved to have been duty paid, the actual duty paid (undisputed portion only) or the duty as determined in the appropriate S.S. No. in this schedule, subject to condition(s), if any, mention- ed therein, shall be paid.

Coir m?.ts or mattings.

All C. Ex. 2807.

Rs. 660.00 (Rupees six hundred and sixty only) per tonne in respect of jute content, if any.

PLUS

All Cus.

Rs. 4200.00 (Rupees four thousand two hundred only) per tonne in respect of Sisal Fibre content, if any.

Note : —An additional drawback at Rs. 100.00 (.Rupees one hundred only) per tonne of export p:odust is payable if the mp.jor area of the export product is dyed/stencilkd.

Rs. 0.80 (Paise eighty only) per kg. AliOntralFxcire 2808. Cbttoa durries/druggets, when yarn

dyed, and/or pise e dyed and/or mainly coloured.

PLUS

where the cotton yarn used is proved to have paid duty the actual duty paid (undisputed portion only) or the duty as determined in the appropriate sub-sl. No. in this schedule subject to the conditionfs), if any mentioned therein.

Note :—• Payment of drawback on account of yarn content shall be subject to the condition that the exporter produces evidence, to the satisfaction of the Asstt. Collector concerned, that in res- pect of yarn, for which drawback is claimed, appropriate central excise duty has been pa'ti without protest by the manufacturer of yarn.

29. F6OTWEAR AND PARTS THEREOF.

2901. Footwear and parts thereof. Rate to be fixed on an application from

the individual manufacturer/exporter.

113 Description of goods Rate of drawback Allocation Sub. Sl. No. Cus. C. Ex

2902.

Footwear with leather upper (but ex- cluding those with tyre soles and IColhapuri Chappals):

5% (Five per cent only) of f.o.b. value. 40% 60% (i) wlure the f.o.b. value is less than Rs. 20 (Rupees twenty only) per pair.

40% 60%

3 . 7% (Three point seven per cent only) • of f.o.b. value or Re. 1 .00 (Rupee one only) per pair, whichever is more.

(ii) where the f.o.b. value is Rs. 20 (Rupees twenty only) or more but less than Rs. 40 (Rupees forty only) per pair.

(iii) where the f.o.b. value is Rs. 40

40% 60% (Rupees forty only) or more per pair.

2 . 6% (Two point six per cent only) of f.o.b. value or Rs. 1.48 (Rupee one and paise forty eight only) per pair whichever is more.

2903.

Leather uppers including lasted uppers with or without accessories like insoles, socks, linings, heel covers and other embellishments)

40% 60%

4 . 5% (Four point five per cent only) of f.o.b. value

(a) Boot/Bottie/Shoe uppers with polyurethene foam laminated fabric as lining material.

(b) others.

40% 60%

3 . 5% (Three point five percent only) of f.o.b. value.

4% (Four percent only) of f.o.b. value.

Sobs made of leather.

70% 30% 2904.

Soles made of rubber

Re. 1/- (Rupee one only) per kg.

Re. 0.20 Re.0.80 2905.

2906.

Footwear and parts thereof made of plastic materials.

As per the relevant sub-serial No. under S.-rial No. 1 9 specified in this schedule- in respect of materials from which the goods have been manufactured.

Vacant

2907.

2 % (Two percent only) of f.o.b. value. 84% 16% 2908.

Footwear components mainly made of leather, all sorts, not elsewhere specified.

30. UMBRELLAS AND UMBRELLA FITTINGS

3001.

Umbrellas and Umbrella fittings, not elsewhere specified.

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

3302.

Umbrella frames and parts thereof, vis:

All Central Excise (a) Fluted ribs,

Rs. 785.00 (Rupees Seven hundred and cightyfive only) per tonne.

All Certral Excise.

(b) Other ribs.

Rs. 400.00 (Rupees four hundred only) per tonne.

286 GT/84—15.

114 THE GAZETTE OF INDIA : EXTRAORDINARY [PART I ^ S E C. ]J Description of goods Rate of drawback Allocation Sub. Sl. No. Cus. C. Ex.

Umbrella.

As per the relevant sub-serial No. specified in this schedule in respect of material from which the goods have been manufactured.

31. HUMAN HAIRS AND PRODUCTS THEREOF.

3101.

Rate bs fixed on an application from the individual manufacturer/exporter.

Human hairs and products thereof, not elsewhere specified.

3102. Hiinun hairs and products thereof, not elsewhere specified.

Drawback at the appropriate rate speci- fied in this schedule in respect of con- tainers and packing materials used, if any.

32. PRODUCTS MADE OF ASBESTOS, CEMENT OR BOTH.

3201.

Rate to be fixed on an application from the individual manufacturer/exporter. Rs. Rs.

Products made of asbestos, cement or both, npt elsewhere specified.

820.00 160.00 3202.

Rs. 980.00 (Rupees ninu hundred eighty only) per tonne.

Asbestos Cement pressure pipes and couplings.

Rs. Rs.

340.00 145.00 3203.

Rs. 485.00 (Rupees ft ur hundred eighty five only) per tonne.

Asbestos cement products, not other- wise specified.

3204. Cerneni tiles /risers, all sorts : (a) with grey cement, (b) with both grey and white cement.

All Centr-1 Excise All Central Excise

Rs. 7.00 (Rupees seven only) per quintal Rs. 20.00 (Rupees twenty onl>) per quintal.

33. CERAMIC PRODUCTS, REFRACTORIES AND POTTERIES.

3301.

Rate tc be fixed on an application from the individual manufacturer/exporter.

Ceramic products, refractories and potteries, notelsewhore specified.

Ceramieware /chinaware.

All Central Excise.

3302.

Rs. 8.00 (Rupees eight only) per tonne.

34. GLASS AND GLASSWARE INCLUDING GLASS MIRROR AND VACUUM FLASKS.

3401.

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

Glass and glassware including glass mirror and vacuum flasks not else- where specified.

Refills for vacuum flasks.

Rs.76.00 (Rupees seventy six only) Rs.11.00 Rs. 65.00 3402.

per tonne.

Vacuum flarks all sorts.

3403.

Drawback at the rate specified against appropriate sub-serial No. under this schedule in proportion to the material/component content.

Laboratory glassware.

3404.

Rs. Rs. 146.90 30.00

Rs. 176.90 (Rupees one hundred se- venty six and paise ninety only) per tonne.

115 Description of goods Rate of drawback Allocation Sub. SI.No. Cus. C. Ex.

Rs. 107.00 (Rupees one hundred seven

3405.

Rs. 40.00 Rs. 67.00

only) per tonne.

Glass shells glass globes and glass chimneys for lamps and lanterns.

Rs. 7030.00 (Rupees seven thousand

3406.

thirty only) per tonne.

Rs. Rs. 40.00 6990.00 fa) Glass ampoules for injectibles when exported as such or when used for packing of injecLibles.

b) Glass vials/phials/ampoules other Rs. 108.00 (Rupees one hundred eight Rs. 40.00 Rs. 68.00

only) por tonne.

than (a") above.

Rs. 12.00 Rs. 1208.00 3407.

Rs. 12 20.00 (Rupees one thousand two hundred and twenty only) por tonne.

Gla.vi bottles wh:n used for containing other export goods.

Rs. 75.90 (Rupees seventy five and paise

3408.

ninety only) per tonne.

Glass and Glassware not else where specified.

Rs. Rs. 9.90 66.00

Glass mirrors :—

3409.

Rs. 9.55 (Rs. nine and paise fifty five

(a) 3mm. thick.

All Central Excise

only) per sq. metre.

Rs. 12.80 (Rs. twelve and paise eighty All Central Excise (b) 4 mm. thick-

only) per sq. metre.

Rs. 16.10 (Rs. sixteen and paise ten All Central Excise (c) 5 ram. thick,

only) per sq. metre.

Rs. 17.80 (Rs. seventeen and paise All Central Excise (d) 5.5 mm. thick.

eighty only) per sq. metre.

Laminated safety sheet glass—

3410.

Rs. 85.00 (Rupees eighty five only) per

(i) Clear.

Rs. 67.00 Rs. 18.00

sq. metre.

Rs. 120.00 (Rs. one hundred and

(ii) Coloured.

Rs. 102.00 Rs. 18.00

twenty only) per sq. metre.

Wired and figured glass

3411.

As per relevant sub-Si. No. of this

For glass content and wire content

schedule.

35. FINISHED CULTURED PEARL!

Finished cultured pearls.

3501.

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

•\b IRON AND STEEL EXCEPT INGOTS AND OTHER PRIMARY FORMS (INCLUDING BLANKS FOR TUBES AND PIPES) OF IRON AND STEEL.

Rate to be fixed on an application

3601.

from individual manufacturer/ex- porter.

Tron and Steel except ingots and other primary forms (including blanks for tubes and pipes) of Iron and Steel not elsewhere specified.

"Vacant.

3602.

Rs. 75.00 (Rupees seventy five only) All Central Excise Articles of iron

3603.

per tonne.

11(5 T HE G A Z E T TE OF I N D IA : E X T R A O R D I N A RY [PART I- SEC. !] Allocation Description of goods Sub. Rate of drawback Sl. N o. Cus. C. Ex.

Steol box strapping/baling hoops,

3604.

All Central Excise

Rs. 520.00 (Rupees five hundred and

(a) when exported in as rolled

condition,

twenty only) per tonne.

All Central Excise

Rs. 715.00 (Rupees seven hundred

(b) When used forpacking othor export

and fifteen only) per tonne.

good*.

All Central Excise

Rs. 380.00 (Rupees three hundred

3605

and eighty only) per tonne.

Articles made of semi-finished steel ind tiding blooms, billets, slabs, sheet barsj tin bars and hoe bars.

All Central Excise

Rs. 380.00 (Rupees three hundred and

3606.

eighty only) per tonno.

Articles made of steel bars, rods, coils, joints, angles channels (other than •lotted channels), tees and other shapes and sections.

Rs. 470.00 (Rupees four hundred and All Central Excise 360''

seventy only) per tonne.

Forged steel articles, whether or not machined.

All Central Excise

Rs. 750.00 (Rupees seven hundred and

Articles of Cold Rolled Steel Sheets.

36051

fifty only) per tonne.

Rs. 520.00 (Rupees five hundred and All Central Excise 3609.

twenty only) per tonne.

Articles made of steel flats (not exceed- ing 5 mm. thickness) and sheets/strips not otherwise specified.

Rs. 390.00 (Rupees three hundred and . All Central Excise 3610

eighty only) per tonne.

Articles made of steel flats (exceeding 5 mm, thickness) and steel plates.

Rs. 380.00 (Rupess three hundred ana All Central Excise 3611.

eighty only) per tonne.

(a) Articles made of Steel wire viz, wiregauge, mesh netting, chain link fencing, steel stranded wires, panel pins, steel wire and steel nails, steel barbed wire and wire brushes.

Rs. 385.00 (Rupees three hundred and All Central Excise (b) Steel welded mesh/welded wire

eighty five only) per tonne.

mesh

Rs. 480.00 (Rupees four hundred and All Central Excise 3^1?.

eighty only) per tonne.

Seamless stoel pipes and tubes and articles made thereof,

Rs. 750.00 (Rupees seven hundred and AH Central Excise 3613.

fifty only) per tonne.

Pipes and tubes made out of cold rolled steel sheets/strips and articles thereof.

3614.

Fittings made of steel, for pipes and tubes, (a) made of steel sheets/strips of less Rs. 520.00 (Rupees five hundred and All Central Excise

than 5 mm, wall thickness.

twenty only) per tonne.

Rs. 390.00 (Rupees three hundred and All Central Excise (b) Others.

ninety only) per tonne.

3615.

Bolts, nuts, rivets, screws, washers and builders hardware, made of steel :

Rs. 520.00 (Rupees five hundred and All Central Excise

(a) made of sheets,

twenty only) per tonne.

Rs. 390.00 (Rupees three hundred and All Central Excise

(b) Others.

ninety only) per tonne.

117 Description of goods Allocation Ralo of drawback Sub. Sl. No. Cus. C.Ex.

3616.

All Central Excise

Rs. 380.00 (Rupees three hundicd and

eighty only) per tonne.

Sleel structures, fabricated or nol, whether assembled or not, (excluding transmission line towers and tubular steel structural).

3617.

Rs. 380,00 (Rupees three hundred and All Central Excise

eighty only) pei tonne.

Collapsible gates made of steel, stccl- rako, multiprong and steel rat trap,

Rs. 770.00 (Rupees seven hundred and All Central Excise 3518.

seventy only) per tonne.

Steel flexible tubing, onamcl-warc, steel Ghamelas and pans.

3619.

Rs. 535.00 (Rupees five hundred and All Central Excise Belt fastners (made of steel), rolling shutters steel trunks, watering cans a id thirty five only) per tonne.

jerry cans.

3620.

Slotted angles, panels, panel plates, panel dividers.

Rs. 770.00 (Rupees seven hundred and All Central Excise (a) made of cold rolled steel sheets,

seventy only) per tonne.

Rs. 535.CO (Rupees five hundred and All Central Excise (h) Other than cold rolled.

thirty five only) per tonne.

3621.

Rs. 520.00 (Rupees five hundred and All Central Excise

twenty only) per tonne.

Steel Tubular structural including interlocking structures, fabricated pipe works, conduit lock nuts, G.I. case brass strainers, (made of H.R. Sheets).

3622.

Assembled or unassembled drums :

Rs. 750.00 (Rupees seven hundred and All Central Excise (a) made of cold rolled steel sheets.

fifty only) per tonne.

Rs. 520.00 (Rupees five hundred and All Central Excise (b) Others.

twenty only) per tonne.

3623.

(a) 96% (ninety six per cent only) of All Central Excise Galvanised iron or steel products, all sorts, not otherwise specified.

the rate indicated above against each;

Plus

(b) Rs."444.00 (Rupees four hundred All Customs

and forty four only) for every tonne of galvanised product.

i Rs. 925.00 (Rupees nine hundred and

3624.

twenty five only) per tonne.

Welded galvanised steel pipes and tubes of wall thickness exceeding 5 mm.

Rs. Rs. 555.00 370.00

s, Rs. 1260.00 (Rupees one thousand two

3625.

hundred sixty only) per tonne.

Rs. Rs. 777.00 483.00 Welded galvanised steel pipes and tub; made of steel plates less than 5 mm.

Rs. 1130.00 (Rupees eleven hundred

3626

and thirty only) per tonne.

Rs. Rs. 777.00 353.00 Articles made of galvanisod steel wire, of gauge 22 SWG, and above (i.e.) 22 SWG thickness all sorts.

3627.

Iron and Stool products all sorts, not otherwise specified, with Nickel coating

Drawback at the rate applicable under the relevant sub-Sl.No. specified in the Schedule in proportion to the material content.

Noto : The rates of drawback specifiod for S.S.Nos. 3612, 3613, 3616, 3618. 3620, 3624, 3625 shall be payable provided the exporter has not availed of the benefit of Rule 56A of a Central Excise Rules ,in respect of itvput materials or the facility of captive consumption, without payment of duty.

1.18 THE GAZETTE OF INDTA : EXTRAORDINARY [PART I - S E C. 1]

37. NON-FERROUS METALS AND METAL ALLOYSDescription of goods Allocation Rate of drawback Sub. Si. No. Cus. C. Ex. 3701.

Rate to be fixed on an application from individual manufacturer/exporter.

Non-ferrous metals and metal alloys, not elsewhere specified.

Articles of Nickel.

All Customs 3702.

Rs. 31.35 (Rupees thirty one and paise thirtyfive only) per kg. of nickel content.

Articles of Tin.

All Customs 3703.

Rs. 97.30 (Rupees ninety seven and paise thirty only) per kg. of tin con- tent.

(a) Aluminium ingots.

3704.

All Central Excise

| From 1-6-84 j Rs. 730.00 (Rupees seven hundred y thirty only) per tonne. | From 1-10-84

All Central Excise

Rs. 475.00 (Rupees four hundred seventy five only) per tonne.

(b) Aluminium rolled/extruded pro- ducts, exported in as rolled or ex- truded form, when exported in bond or under claim for rebate/ refund of Central Excise duty under item 27 of the First Schedule to the Central Excise and Salt Act, 1944.

All Central Excise 3705.

From 1-6-84 Rs. 4.00 (Rupees four only) per kg.

Articles, made of aluminium and its alloys not otherwise specified.

All Central Excise

From 1-10-84 Rs. 3.80 (Rupees three and paise eighty

only) per kg.

All Central Excise 3706.

From 1-6-84 Rs. 7.25 (Rupees seven and paise

twenty five only) per kg.

From 1-10-84

Articles of aluminium and its alloys made from sheets/strips/circles (other than circles having thickness of and above 0.56 mm. but not above 2.00 mm.

Rs.7.00 (Rupees seven only) per kg.

Nate :—The rates of drawback specified against sub-serial No. 3705 and 3706 shall not be applicable in respect of goods falling under Item 27 of the First Schedule to the Central Excise and Salt Act, 1944.

Rs. 11.10 (Rupees eleven and paise ten

Articles of Zinc and its alloys.

All Customs 3707.

only) per kg.

above shall not be applicable in rcspec e to the Central Excises and Salt Act, 19'

Note :—The rate of drawback specifiee item 26(B) of the First Schedul

t of goods covered by M.

Rs. 5.15 (Rupees five and paise fifteen

Articles of lead and its alloys.

All Customs 3708.

only) per kg.

Note :—The rate of drawback specified above shall not be applicable in respect of goods covered by

item 27(A) of the First Schedule to the Central Excise and Salt Act, 1944.

119 Description of goods Rate of drawback Allocation Cus. C. Ex. Sub. Sl. No.

Articles made of Copper :

3709.

Rs. Rs.

20.50 0.75

Rs. 21.25 (Rupees twenty one and paise

(a) Made of sheets/strips/circlos.

twenty five only) per kg.

All Customs

Rs. 20.50 (Rupees twenty and paise

(b) Others.

fifty only) per kg.

All Customs

Rs. 23.60 (Rupees twenty three and

Articles of Gun Metal.

3710.

paise sixty only) per kg.

Articles made of brass (other than brass

3711.

artware and EPNS ware)

Rs. Rs.

Rs. 18.75 (Rupees eighteen and paise

(a) Made of sheets/strips/circlos.

18.00 0.75

seventy five only) per kg.

Rs. 18.00 (Rupees eighteen only) per All Customs (b) Others.

kg.

1 in respect of S.S.Nos. 3709 to 3711 sha ;tem 26(A) of the First Schedulo to the Ce

11 not be applicable in mtial Excises and Salt Note :—The rate of drawback specifier respect of goods falling under i Act, 1944.

3712,

Articles made of metal alloys not other- wise specified-

Drawback at the rate applicable under the relevant S.S.Nos, specified in this schedule in proportion to the materia content.

Note :—The above rate of drawback shall not bo applicable in respect of goods covered by item 26(B) and 27(A) of the First Schedule to the Central Excises and Salt Act, 1944.

Rs- 20.50 (Rupees twenty and paise All Customs

fifty only) per kg.

3713. Manufacturers of copper, namely, plates, sheets. Circles, strips and foils, covered by item 26A(2) of CET.

Note :—The rate of drawback specifiod above shall bo payable provided the exporter has not availed of the benefit of Rule 56A of the Central Excise Rules, in respect of Copper.

3714. Manufactures of brass, namely, plates,

All Customs sheets, Circles, strips, foils, coverod

Rs. 18.00 (Rupees eighteen only) per kg.

by item 26A(2) of C.E.T.

Note :—The rate of drwaback specified above shall be payable provided the exporter has not availed of the benefit of Rule 56-A of the Central Excise Rules, in respect of brass and/or copper.

3715. Manufacturers of Zinc, namely,

(a) Calots.

Rs. 11.10 (Rupees eleven and paise ten

All Customs.

f only) per kg.

(b) Plates sheets, circles, strips and foils, covered by Item 26B(2) ol C.E.T.

Note :—The rate of drawback specified above shall be payable provided tho exporter has not availed of the benefit of Rule 56-A of the Central Excise Rules, in respect of Zinc.

3716. Soft Solders—

(i) Tin content. The rate as specified against S.S. No

3703.

120 THE GAZETTE OF INDIA: EXTRAORDINARY IPART I - S E C. 1] Rate of drawback Description of goods Allocation Sub. Sl. No. Cus. C. Ex.

The rate as specified against S.S. No.

(ii) Lead content.

3708.

38. MANUFACTURE OF METALS, NOT ELSEWHERE SPECIFIED.

Manufacture of Metals, not elsewhere

3801.

specified.

Rate to bo fixed on an application from the individual manufacturer/expor- ter.

3 % (Three per cent only) of f.o.b.

3802.

All Central Excise Manufactures of metals, not elsewheie specified.

value.

Re. 0.S0 (p-iise eighty only) P-^ kg. All C. Excise 3803. Utensils and o'hsr articles and hos- pital ware (other than nospilal furni- ture) mud; of stainless steel sheets/ strips/circles of 22-28 BG.

Rs. 4.25 (Rupees four and paise twenty- 3.60 0.65 3804.

five only) per kg.

Copper-bottomed utensils made of stainless steel/shects/strips/circles of 22-28 BG.

3805. Articles made of stainless steel/stainless steel, castings, not otherwise specified :

Rs. 13.25 (Rupees thirteen and paise All Customs.

(a) Austomitic variety (non-magnetic) twenty five only) per kg.

Rs. 7.15 (Rupees seven and paise fifteen All Customs (b) Others.

only) per kg.

Note :—The above rates will be applicable when the articles have beep made out of indigenous stainless

steel.

Brass artware and electroplated nickel Rs. 15.80 (Rupees fifteen and pasie

3806.

All Customs silver (EPNS) ware.

eighty only) per kg.

3807.

All Central Excise

From 1-6-84 Rs. 7.25 (Rupees seven and paise

twenty five only) per kg.

Aluminium utensils made of sheets/ strips/circles (other than circles of thickness of and above 0.56 mm, but not above 2.00 mm.)

From 1-10-84 Rs. 7.00 (Rupees seven only) per kg.

Aluminium utensils, other than those From 1-6-84

3808.

All Central Excise

spjcilied at S.S. No. 3807.

Rs. 4.45 (Rupees fojr and paise forty-

five only) per kg.

From 1-10-84

Rs. 4.20 (Rupees four and'paise twenty All Ccntial Fxcise

only) per kg.

, Rs. 1045.00 (Rupees one thousand anc

3809.

I All Centre! Incite

forty five only) per tonne.

Articles made of tinplate/sheet plain, lacquered, printed, lacquered and printed, not otherwise specified.

Hurricane lanterns without glass shells . Rs. 990.00 (Rupees nine hundred an

3810.

d All Central Excise

ninety only) per tonne.

.121Description ot goods Rate of drawback Allocation JUU. Sl. No. Cus. C.Ex. 3811.

Steelwireropes,allsort9, including lock- ed coil wire rop;s, all sorts, with or without fibre'core.

Rs. 660,00 (Rupees six hundred ana All Central Excise (a) Jute content thereof,

sixty only) per tonne.

All Customs (b) Tf galvanised.

Rs. 777.00 (Rupees seven hundred seventy-seven only) per tonne for steel content.

Note :—The rate for jute content Will be applicable provided exemption under Notification Nc. 51 /67

Central Excise dt. 1-4-67 has not been availed.

3S12. Steel Arc welding electrodes.

All Central Excise

Rs. 380.00 (Rupees three hundred and eighty only) per tonne of steel con- tent.

3813. (a) Pressure stoves, mainly made of 30% (Thirty pre cent only) of f.o.b. All Customs

brass.

value

(b) Burners made of brass.

Rs. 18.00 (Rupees eighteen only) per All Customs

kg.

3314.

Pressure lamps, lanterns and blow 25% (Twenty five psr cent only) of All Customs

lamps, mainly made of brass.

f.o.b. value.

3815

Gun m?tal valves, all sorts.

All Customs

(a) Rs. 23.60 (Rupees twenty three and paise sixty only) per kg. of gun metal content. PLUS

(b) Drawback at the rate applicable under the relevant sub-serial number in respect of other materials in proportion tc the material content.

All Central Excise

Rs. 1 -50 (Rupee one and paise fifty

3816. Safety Ra7or Blades made fromcarbon

only) per 1000 blades.

steel strips/stainless steel strips.

Note ;—The above rates of drawback is inclusive of drawback on paper used in wrapping the indi- vidual blades and the packets only, tf these are not used, the rate shall be reduced by Re- 0.80 (Paise eighty only) per one thousand blades. The drawback will, however, be admissible in respect of othor packing materials used, rf any.

All Customs

Rs. -0.95 (Rupees,twenty and paise

Enamelled copper winding wire of.44

1817.

ninety-five only) per kg.

gauge and thicker.

All Central Excise

Rs. 6.00 (Rupees six only) per kg.

Pressure cookers, all sorts.

3818.

All Central Excise

Rs. 9.65 (Rupees nine and paise sixty-

3819.

five only) per kg.

(i) Aluminium taggers/pharma foils when used for packing other ex- port goods.

AH Central Excise

Rs. 5.75 (Rupees five and paise seventy-

(ii) Tea packet foil when used for

five only) per kg.

packing,

All Central Excise

Rs. 9.65 (Rupees nine and paise sixty-

(iii) Articles made of taggers/pharma

five only)

foils.

38$ GI/84—16"

122 THE GAZETTE OF INDIA; EXTRAORDINARY [PART I—Sec, lj Allocation • Rate of drawback Description of goods. Sitb. Sl.No. Cus. C. Ex.

All Central Excise

Rs. 5.75 (Rupees five and pa ise seventy-

(iv) Articles made of tea packet foil.

five only) per kg.

3.S, 10.?0 Rs. 370.80 3820.

Rs. 381.00 (Rupees three hundred and ]

Tyre bead wire.

eighty one only) per tonne.

Mild steel paper pins and clips, copper

3321.

Ls. 612.00 Rs. 368.00

Rs. 980.00 (Rupees nine hundred eight) only) per tonne. P

coated.

All Central Excise 3822.

Rs. 380.00 (Rupees three hundred

Mild steel paper pins and clips, not

eighty only) per tonne.

otherwise specified.

All Central Excise 3823.

Rs. 6.60 (Rupees six and paise sixty

only) per kg.

Pilfer proof caps with or without Washers or other fittings of corks, rubber, polyethylene or any other materials; when exported as such.

3824.

Rs. 5.15 (Rupees five and paise fifteen All Customs

only) per kg.

PLUS

C Excise duty paid on cans, if any, under CET 46 subject to produc- tion of evidence thereof.

Open top sanitary (OTS)/dingley cans (MR quality D 100/50) when used for packing fruit product manu- factured and packed in accordance with the Fruit Products Order 1955 or for packing such fruit pro- ducts as are duly approved by the Licensing Officer of the Director (F&VP), Deptt, of Food (G.O.I.)

3825.

Rs. 5.15 (Rupees five and paise fifteen All Customs

only) per kg.

PLUS

Open tap sanitary (OTS)/dinglcy cans made of electrolytic tinplate (MR quality D 100/50), when used for packing other export products.

C. Excise duty paid on cans, if any, under CET 46 subject to production of evidence thereof.

3826.

All Customs

Rs, 5.15 (Rupees five and paise fifteen

only) per kg.

Open top sanitary (OTS)/ dingley cans made of electrolytic tinplate (MR quality D 100/50), when ex- ported as such or in flattened form or in knocked down condition.

Note :—The rates of drawback indicated at sub-serial numbers 3824 to 3826 above arc subject to the condition that the exporter produces evidence to the satisfaction of the Asstt. Collector of Customs that the OTS/dingley oans are made of electrolytic tinplatc D 100/50 (MR quality)

3827. Open top sanitary (OTS)/Dingley

round/cylindcrical cans made of MR quality electrolytic tin plate, not otherwise specified :—

Rs. 4.15 (Rupees four and paise fiftteq All Customs (a) When used for packing other ex-

port goods.

only) per kg.

PLUS

C Excise duty paid on cans, if any, under CET 46 subject to production of evidence thereof.

123 Description of goods Rate of drawback Allocation Sub. Sl. No. Cus. C.Ex.

All Customs

Rs. 4.15 (Rupees four and paise fifteen

only) per kg.

(b) when exported as such or in flat- tened form or in knocked down con- dition.

Note : -The rate of drawback specified in S.S. No. 3827 is payable subject to the condition that the exporter produces evidence to the satisfaction of the Assistant Collector of Customs that the OTS/Dingley cans arc made of electrolytic tinplates (MR quality).

3828. Aluminium Foils

(unsupported) :

(a) Ultra Light gauge 6 micron &

thinner (O.OCMS mm and thinner)

From 1-6-84

Re. 0.82 (paise eighty two only)

All Central Excise

per kg.

(0 Plain

From 1-10-84

All Central Excise

Re. 0.53 (Paise fifty three only) per kg.

From 1-6-84

Rs. 5.06 (Rs. five and paise six only)

4.12 Balance

per kg. of net metal content.

(ii) Printed/coloured

From 1-10-84.

4.12 Balance

Rs, 4.73 (Rs. four and paise seventy three only) per kg. of net metal con- tent.

(iii) Vacant (iv) Vacant

(b) Light gauge (0.007 mm. and above and upto and including 0.015 mm)

From 1-6-84

j ^11 Central Excise

Re. 0.80 (Paise eighty only) per kg. From 1-10-84

(i) Plain

Ul Central Excise

Re. 0.52 (Paise fifty two only) per kg.

From 1-6-84

4.12 Balance

(ii) Printed/coloured

Rs. 5.02 (Rupees five and paise two only) per kg. of net metal con- tent.

From MO-84

4.12 Balance

Rs. 4.70 (Rupees four and paise seventy only) per kg. of net metal content.

From 1-6-84

(iii) Heat sealable resin coated.

17.90 Balance

Rs. 18.90 (Rupees eighteen and paise ninety only) per kg. of net metal content.

124 THE GAZETTE OF INDIA : EXTRAORDINARY [PART I - S E C. 1] Rate of drawback Description of goods Allocation Sub. Sl. No. Cus. C.Ex.

From 1-10-84

Rs. 17.90 Balance

Rs. 18.55 (Rupees eighteen and paise fifty five only) per kg. of not metal content.

From 1-6-84

(iv) Printed/coloured and heat scalable rosin coated •

Rs. 22.20 Balance

Rs. 23.02 (Rupees twenty three and paise two only) per kg. of net metal content.

From 1-10-84

Rs. 22.20 Balance

" Rs. 22.67 (Rupees twenty two and paise sixty seven only) per kg. of net metal content.

From 1-6-84

Re. 0.75 (Paise seventy live only) per All Central Excise

Kg-

From 1-10-84

(i) Plain

Re. 0.49 (Paise forty nine only) per kg. All Central Excise

From 1-6-84.

Rs. 4.12 Balance

Rs. 4.93 (Rupees four and paise ninety three only) per kg. of net metal con- tent.

(ii) Printed/coloured.

From 1-10-84

Rs. 4.12 Balance

Rs. 4.65 (Rupees four and paise sixty five only) per kg. of net metal con- tent.

From 1-6-84

(iii) Heat sealable resin coated.

Rs. 6.45 Balance

Rs. 7.35 (Rupees seven and paise thirty five only) per kg. of net metal con- tent.

From 1-10-84

Us. 7.00 (Rupees seven only) per kg. of Rs. 6.45 Balance

net metal content.

From 1-6-84

(iv) Printed/Coloured and heat ~~alable resin coated.

Rs. 10.75 Balance

Rs. 11.47 (Rupees eleven and paise forty seven only) per i;g .[of net metal content.

125 Rate of drawback Alloacation Description of goods Sub. Sl.No. Cus. C.Ex.

From 1-10-84

Rs. 10.75 Balance

Rs. 11.12 (Rupees eleven and paise twelve only) per kg. of not metal con- tent.

(d) Heavy Gauge (above 0.03 mm and

upto and including 0.15 mm),

(i) Plain

From 1-6-84. Re. 0.74 (Paise seventy four only ) per All Central Excise

kg.

All Central Excise

From 1-10-84. Re. 0.48 (Paise fortyeight only) por kg.

From 1-6-84

(ii) Printed/coloured

Rs. 4.12 Balance

Rs. 4,90 (Rupees four and paise ninety only) per kg. of net metal content.

From 1-10-84

Rs. 4.12 Balance

Rs- 4.64 (Rupees four and paise sixty four only) per kg. of net metal con- tent.

From 1-6-84

(iii) Heat Scalable resin coated.

Rs. 6.45 Balance

Rs. 7.35 (Rupees seven and paise thirty five only) per kg. of net metal con- tent.

From 1-10-84

Rs. 7.00 (Rupees, seven only) per kg. of Rs. 6.45 Balance

net metal content.

From 1-6-84

(iv) Printed/coloured and

heat sealable resin coated

Rs. 11.47 (Rupees eleven and paise Rs. 10.75 Balance

forty seven only) per kg. of net metal content.

From 1-10-84

Rs, 10.75 Balance

Rs. 11.12 (Rupees eleven and paise twelve only) per kg. of net metal content.

II. Aluminium Foils backed with pape r/

plastic.

(a) Aluminium content.

. All Central Excise

117 % (One hundred seventeen per cent only) of rates indicated above in res- pect of net metal content for the relevant variety of foil as the case may be.

126 THE GAZETTE OF INDIA : EXTRAORDINARY TPART T--SFC. 11 Description of goods Rate of drawback Allocation Sub. Sl. No. Cus. C.Ex.

(b) Paper content,

Rs. 2.60 (Rupees two and paise sixty All Central Excise

only) per kg. of paper content.

(o) Plastic content,

All Central Excise

Rs. 7.65 (Rupees seven and paise sixty five only) per kg. of plastic content.

(d) Wax content.

All Customs.

Rs. 33.90 (Rupees thirty three and paise ninety only) per kg. of wax content.

Note :—In addition to the above rates the exporter shall also be eligible to claim drawback on pack-

ing materials @ Re. 0.15 (Paise fifteen only) per kg. of net metal.

Pneumatic valves mainly made of Rs. 14.50 (Rupees fourteen and paise All Customs.

3829.

brass.

fifty only) per kg.

Drawback at the appropriate rate speci-

3830.

Safes, strong boxes, strong room lin- J ings, strong room doors, cash and deed boxes and the like.

fied in this Schedule in respect of packing materials only used, if any.

39. TOOLS FOR USE IN THE HAND OR MACHINE

Tools for use in hand or machine, not

3901.

elsewhere specified.

Rate to bo fixed on an application from the individual manufacturer/exporter

Re. Re.

Engineers' steel files, saw files, rasp Rs. 1.20 (Rupees one and paise twenty

0.95 0.25 3902.

files and milled cut files.

only) per kg.

Vices :

3903.

(a) made mainly of cast iron.

Rs. 120.00 (Rupees one hundred and All Central Excise

twenty only) per tonne.

(b) welded (made mainly of mild steel Rs. 400.00 (Rupees four hundred only) All Central Excise

plates).

per tonne.

Tools made of high speed steel, viz :—

3904.

I. (a) Gear cutting tools;

;]

?er All Customs

Rs. 64.00 (Rupees sixty four only) [

(b) Saws, segments and saw blades; (c) Drills, all sorts; (d)^Reamers, all sorts; (e) Threading taps, threading dies

V Kg. of high speed steel content.

and chasers;

(f) Tools for lathes, shapers and

planers; and

(g) Broaches.

II. Small and cutting tools made of Rs. 33.00 (Rupees thirty three only) per All Customs

Kg. of high speed steel content.

high speed steel, not elsewhere specified.

Wolded construction tools made of high

3905.

speed steel and carbon steel :

All Customs (a) Twist drills.

: Rs 43.00 (Rupees forty three only) per Ke.

127 Allocation Description of good? Rate of drawback Sub?' Sl No. Cus. C.Ex.

All Customs (b) Reamers,

Rs. 40.00 (Rupees forty only) per

kg.

Rs. 38.00 (Rupees thirty eight only) All Customs (c) Threading tools,

per Kg.

All Customs (d) Milling cutters,

Rs. 23.00 (Rupees twenty three only)

per Kg.

All Customs (e) Others.

Rs, 21.00 (Rupees twenty one only)

per Kg.

3906.

Vacant

3907

Drop forged hand tools :

Rs. Rs.

444.00 620.00 (a) Galvanised,

RsT 1064.00 (Rupees one thousand and

sixty four only) per tonne.

157.00 642.00 (b) Nickel or chrome plated,

Rs. 799.00 (Rupoes seven hundred and

ninety nine only) per tonne.

All Central Excise (c) Others,

Rs. 646.00 (Rupees six hundred and

forty six only) per tonne.

3908.

3 % (Three per cent only) of f.o.b.

All Central Excise

value.

Machine tools, and parts and acces- sories of machine tools, not other- wise specified.

3909.

Milling machines, with or without 5% (Five per cent only) of f.o.b. value

1 0/ 1 0 .- J /0 •"-/(> accessories.

3910.

7% (seven per cent only) of f-o.b. value 5% 2% Mechanical/hydraulic power presses

100 ton and over capacity.

3911.

Guillotine shears.

5% (Five per cent only) of f.o.b. value 3% 2%

3912.

5% 1.8%

6.8% (six point eight per cent only) of

f.o.b. value.

Special purposes machines with multi' spindle/prc-selectors and/or auto- matic controls.

3913.

All Central Excise

3 % (Three per cent only) of f.o.b.

Lathes, with or without accessories,

all sorts and parts thereof.

value.

3914.

Hand tools and parts thereof, not

otherwise specified,

As per the relevant sub-serial number specified in this Schedule in respect of materials from which the good^ have been manufactured..

Rs. Re.

3915.

Rs. 31.50 (Rs. thirty one and paise

31.15 0.35

fifty only) per kg. of the weight of cast alloy permanent magnet.

PLUS

Magnetic .assemblies incorporating cast alloy permanent magnets viz., Pot magnets. Magnetic welding clamps/links, Magnetic Lifting devices, Magnetic racks/Vices/Door catchcs/Vee-blocks/bases/Hc) J fusts/ Holders/Positioners/Floaters.

Central Excise duty paid under Item 66 of C.E.T. in respect of cast alloy permanent magnet.

US THE GAZETTE Ok INDIA : EXTRAORDINARY [PART I—SFC. 1] Description of goods Rate of drawback Allocation Sub. Sl. No. Cus. C.Ex.

3916. Tungsten carbide tips, inserts, plates, Rs. 101.00 (Rupees one hundred and All Customs

One only) per kg.

rods and rounds, not otherwise specified.

3917.

All Customs Tungsten carbide tips, inserts, plates, rods and rounds, containing tantalum niobium carbide.

Rs. 90.50 (Rupees ninety and paise fifty only) per kg. for tungsten metal con - tent.

All Customs

Plus Rs. 13.35 (Rupees thirteen and paise thirty five only) per kg. for carbon con- tent.

r AH customs

Plus Rs. 250.45 (Rupees two hundred flftj and paise forty-five only) per kg. for cobalt content.

Plus

All Customs

Rs. 1282.00 (Rupees one thousand two hundred and eighty two only) per kg. for tantalum niobium carbide conien¹ t Plus

Rs. 4.80 (Rupees four and paise eighty All Customs

only) per kg. for wax powder.

Vacant

3918.

Vacant

3919.

40 POWER GENERATING MACHINERY, PARTS THEREOF

Power generating machinery parts then

4001.

of not elsewhere specified.

:- Rate to be fixed on an application from the individual manufacturer/ exporter.

Power generating machinery and parts

4002.

3 % (Three per cent only) of f.o.b. All Central Excise the.e of, not elsewhere specified.

value.

Internal combustion engines.

2 % (Two per cent only) of f.o.b. value.

4003.

All Central Excise

Parts and accessories of internal combu - 3 % (Three per cent only) of f.o.b. valui

4004.

s. All Central Excise stion engines, all sorts.

(a) Aluminium Pistons/Piston assembly Rs. 6.60 (Rs. six and paise sixty only)

4005.

Rs. 2.00 Rs. 4,60

per kg-

(b) Unmachined aluminium pistons. Rs. 5.55 (Rupees five and paise fifty five

i Rs. 1,65 Rs, 3,90

only) per kg.

Radiator assembly, excluding oil

4006.

coolers and air cooled radiators, namely :

Rs. 15.90 (Rs. fifteen and paise ninety All Customs (i) Copper-brass construction

only) per kg.

Rs. 11.85 (Rs. eleven and paise eighty All Customs (ii) Steel-brass construction

five only) per kg.

(iii) Radiator cores of copper-brass Rs. 19.65 (Rs. nineteen and paise sixty All customs construction

five only) per kg.

129 Allocation Description of goods Rate of drawback Sub. S.No. Cus. C. Ex. i

4007.

All Customs

15% (Fifteen per cent only) of f.o. b. value.

Gaskets, all sorts (including gaskets for internal combustion engine for motor

vehicles)

4008.

.e. 0.50 (paise fifty only) per kg.

All Central Excise- Tnlet and exhaust valves. R

4009.

, 6 % (Six per cent only) of f.o.b. value. All Customs Starter motor, ignition coil, commutator

armatures and field coils.

4010.

1.3% (Point three per cent only) of f.o.t

). All Central Excise.

value.

Single cylinder pump, delivery valves, C elements and nozzle holder for fuel injection equipment.

4011.

Vacant.

4012. Vacant.

4013. Vacant

4014. Vacant

4015. Vacant

4016. Vacant

4017.

Vacant

41. AGRICULTURAL MACHINERY AND IMPLEMENTS, PARTS THEREOF

Rate to be fixed on an application

4101. Agricultural machinery and implements, parts thereof, not elsewhere specified. from the individual manufacturer/ex- porter.

Agricultural implements and parts there-

4102.

of.

Rs. 75.00 (Rupees seventy five only) All Central Excise

(a) Made of cast iron

per tonne.

All Central Excise

(b) Made of steel Rs

. 380.00 (Rupees three hundred and eighty only) per tonne.

Power driven agricultural machinery 3% (Three per cent only) of f.o.b. value

4103.

All Central Excise.

42. OFFICE MACHINES, PARTS THEREOF

Office machines, parts thereof.

4201.

Rate to be fixed on an application fro: the individual manufacturer/export- er.

Office machines and parts of office ma- ;

3 % (Three per cent only) of f.o.b. value

4202.

All Central Excise.

chines not otherswise specified.

Vacant

4203.

Teleprinters and duplicating machines, 3.5% (Three point five percent only) o

4204.

f All Central Excise

all sorts and parts thereof.

f.o.b. value.

Typewriters, all sorts.

2°/ i s⁰/

.' 1.5% (Three point five per cent only)

4205.

of f.o.b. value.

43. METAL WORKING MACHINERY, PARTS THEREOF

Rate to be fixed on an application from

4301. Metal working machinery, parts there-

of, not elsewhere specified.

the individual manufacturer/exporter.

286 GI/84—17

130 THE GAZETTE OF TNDIA : EXTRAORDINARY [PART T—SEC. 1] Rate of drawback Description of goods Allocation Sub. Sl.No. Cus. C. Ex.

4302.

Metal working machinery and parts

thereof.

As per the relevant sub-serial number specified in this Schedule in respect of materials from which the goods have been manufactured.

44. TEXTILE MACHINERY, PARTS THEREOF

4401.

Textile machinery and parts thereof not

elsewhere specified

Rate to be fixed on an application from individual manufacturer/exporter.

4402.

3 % (Three per cent only) of f.o.b.

All Central Excise

value.

Textile machinery and parts and accessories of textile machinery,

not otherwise specified.

4,403.

(a) Blow room line machinery viz., Autc ) 5% (Five per cent oniy) of f.o.b. value.

•j n/ 9 "/ - / o •*• / i) mixer, Double scutcher and E.R.M. cleaner.

2°,; (Two percent only) of f.o.b. value.

(b) Blow room line machinery, not otherwise specified, parts and accesso- ries of blow room line machinery.

4404.

Carding machines.

7% (Seven per cent only) of f.o.b. value. T C U ,' T C U' -> • J , o J • J ,. 0

4405.

Vacant

44C6

1 5°/ 3 5°/ Combing machines

7% (Seven per cent only) of f.o.b. value.

4407.

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

Ringframe

4408.

Speed frame

5 % (Five per cent only) of f.o.b. value.

3% 3%

4409.

Vacant

4410.

Synthetic rubber aprons

10% (Ten per cent only) of f.o.b. value.

⁸°o 2%

4411.

Paper/platic cones

Drawback at the relevant rates notified under sub-serial numbers 2417 to 2421 in respect of paper cones and In respect of plastic cones the drawback at the relevant rates notified under S.No. 19.

Vacant

4412.

4413. Textile processing machinery viz., Rotary 1

r.5°o (Seven point five per cent only)

printing machinery.

of f.o.b value.

Lapping machinery

1.5% (One point five per cent only) of A 4414.

ill Central Excise

f.o-b. value.

Vacant

4415.

45. MACHINERY FOR OTHER PURPOSES AND INDUSTRIES EQUIPMENT, APPLIANCES (OTHER THAN ELECTRICAL)' AND PARTS THEREOF.

s- Rate to fixed on an application, from n iidividual manufacturer/exporter.

4501. Machinery for other purposes and indu tries, equipment, appliances (other thf electrical), not elsewhere specified.

mRate of drawback Allocation Description of goods Sub. Sl. No Cus. C.Ex. 3 % (Three per cent only) of /

ill Central Excise 4502.

f.o.b. value.

Machinery for olher purposes and indus- tries equipment and appliances (other than electrical and parts of machinery, not otherwise specified-

All Central Excise (i) Power-driven pumps for liquids and

4503.

Rs. 145.00 (Rupees one hundred and forty five only) per tonne.

parts thereof.

1% (Two per cent only) of f.o.b. value. All Central Excise (ii) Power-driven pumps for liquids 7 fitted with internal combustion engines and parts thereof.

(iii) Power-driven pumps for liquids A

fitted with electric motors-

t the appropriate rate specified in this Schedule in respect of pump and the electric motor.

Plus ie Central Excise duty, if any, on pump and/or electric motor, provided the same has not been claimed /obtained as rebate or refund under the Central Excise Rules, 1944.

All Central Excise Sewing machines, all sorts, and parts I

4504.

3.65% (point sixtyfive per cent only) of f.o-b. value.

and accessories thereof.

Rs. 880.00 (Rupees eight hundred and All Central Excise 4505.

eighty only) per tonne.

Industrial steel roller/bush chains whe- ther assembled or unassembled and whether in running length or otherwise.

(a) Vacant

4506.

(b) Vacant

4"' 6 °'

10 % (Ten per cent only) of f.o.b. value

4507.

¹ ^ / 0 U /O

10% (Ten per cent only) of f.o.b. value

4 °/ 6°/ (a) Package type water coolers. (b) Parts of package type water coolers, not otherwise specified (other than parts made of stainless steel sheet.)

1.5% (One point five per cent only) of

f.o.b. value.

All Central Excise (c) Refrigerating an,d air-conditioning machinery, parts thereof not other- wise specified.

Rs. 8.65 (Rupees eight and paise sixty-

Phospher bronze fourdrinier wire cloth

- All Central Excise 4508.

five only) per kg.

Vacant

4509.

Rs. 14.50 (Rupees fourteen and paise All Customs 4510.

fifty only) per kg.

132 THE GAZETTE OF INDIA : EXTRAORDINARY [PART I - S E C. 1] Description of goods Rate of drawback Allocation Sub. Sl. No. Cus. C. Ex.

Vacant

4513.

Vacant

4514.

Vacant

4515.

4516.

Vacant

4517.

Vacant

4518.

4519.

Vacant

46. ELECTRICAL POWER MACHINERY, EQUIPMENT FOR DISTRIBUTING

ELECTRICITY, SWITCHGEAR, PARTS THEREOF

4601.

Rate to be fixed on an application from

individual manufacturer/exporter.

Electrical power machinery, equipment for distributing electricity, switch- gear, parts thereof.

4602.

3 % (Three per cent only) of f.o.b. valui

Electrical power machinery, equipment for distributing electricity, including pans of switchgear, not otherwise specified.

4603.

Motor starter for electric motors : (A) Direct on-line starters

(i) upto and including 7.5 HP.

s- AH Central Excise

Rs. 6.90 (Rupees six and paise ninety

only) per unit.

(ii) Above 7.5 HP and upto and in- Rs. 5.50 Rs. 1.40

Rs. 7.76 (Rupees seven and paise

cluding 15 HP

Rs. 6.10 Rs. 1.66

seventy-six only) per unit.

(iii) Above 15 HP and upto and includ- Rs. 15.35 (Rupees fifteen and paise

ing 30 HP.

Rs. 12.80 Rs. 2.55

thirty-five only) per unit.

(B) Star Delta Starters,

(i) Upto and including 10 HP.

Rs. 15.48 (Rupees fifteen and paise

Rs. 12.60 Rs. 2.88

forty-eight) per unit.

(ii) Above 10 HP and upto.and includ- Rs. 20.70 (Rupees twenty and paise se-

ing 30 HP.

Rs. 15.50 Rs. 5.20

venty only) per unit,

(iii) Above 30 HP and upto and includ- Rs. 35.33 (Rupees thirty five and paise

ing 50 HP

Rs. 28.70 Rs. 6.63

thirty-three only) per unit.

Vacant

4604.

Galvanised transmission line towers. (* 4605,

i) Rs. 899. 00 (Rupees eight hundred J

*.s. 555.00 Rs. 344.00

and ninetynine only) per tonne.

Plus

(b) The Central Excise duties paid' on

bolts and nuts.

Provided that :—

(i) the drawback at the rate specified at n?m (h) nbove will be granted where the exporter produces

evidence to the satisfaction of the Assistant Collector of Customs of having paid the said excise dut\ on bolts and nuts supplied along with the transmission line towers covered by a particular sale contract or order and shall be limited to the duty actually paid on 50 kgs. of bolts and nuts per metric tonne of the export product in question; and

133 Description of goods Rate of drawback Allocation Sub. Sl. No. Cus. C. Ex.

(ii) the rebate of Excise duties paid on bolts and nuts in question has not been claimed/obtained

under the Central Excise Rules, 1944 either by the manufacturer or the exporter.

4606.

Fractional Horse Power (F.H.P.) Electiic Motors.

Rs. 18.75 (Rupees eighteen and paise Rs. 14.75 Rs. 4.00 (A) Three phase 1/2 H.P. Motor

s>evenlynvc only) per unit.

(B) Single phase Motor viz. :—

Rs. 16.15 (Rupees sixteen and paise Rs. 12.70 Rs. 3.45 (i) 1/20 H.P.

fifteen only) per unit.

Rs. 16.95 (Rupees sixteen and paise

(ii) 1/16 H.P.

Rs. 13.45 Rs. 3.50

ninety five only) per unit.

Rs. 19.50 (Rupees nineteen and paise

(iii) 1/12 H.P.

Rs. 15.00 Rs. 4.50

fifty only) per unit.

Rs. 22.80 (Rupees twenty two and paise

(iv) 1/8 H.P.

Rs. 18.80 Rs. 4.00

eighty only) per unit.

Rs. 21.65 (Rupees twenty one and paise

(v) 1/6 H.P.

Rs. 17.65 Rs. 4.00

sixtyfive only) per unit.

Rs. 25.90 (Rupees twentyfive and paise

(vi) 1/4 H.P.

Rs. 20.90 Rs. 5.00

ninety only) per u lit.

Rs. 30.10 (Rupees thirty and paise

(vii)l/3 H.P.

Rs. 24.10 Rs. 6.00

ten only) pei unit.

Rs. 31.00 (Rupees thirty one only) per

(viii) 1/2 H.P. and above but below

Rs. 26.00 Rs. 5.00

unit.

1 H.P.

Electric Motors all sorts of the follow ring

4607.

ratings :—

Rs. 31.00 (Rup;es thirtyone only) per Rs. 26.00 Rs.5.00 (i) 0.75 kvs.

unit.

;. Rs. 27.40 (Rupees twentyscven and

Rs. 23.40 Rs. 4.00 (ii) Above 0.75 kw but below 2.2 kv

paise forty only) per kw.

(iii) 2.2 kw and above but bslow 3( ) Rs. 18.80 (Rupees eighteen and paise Rs. 14.45 Rs. 4.35

eighty only) per kw.

kw.

(iv) 30 kw and above but below 55 k\ >v. Rs. 11.70 (Rupees eleven and paise

Rs. 8.20 Rs. 3.50

seventy only) per kw.

(v) 55 kw and above but below 20C 1 Rs. 13,25 (Rupees thirteen and paise Rs. 9.75 Rs. 3.50 kw.

twenty five only) per kw.

(vi) 200 kw and above but below 280 Rs. 11.50 (Rupees eleven and paise fifty Rs. 8.50 Rs. 3.00 kw.

only) per kw.

(vii) 280 kw. and above and upto and Rs. 10.50 (Rupees ten and paise fifty Rs. 7.50 Rs. 3.00 including 400 kw.

only) per kw.

Power and distribution transformer

4608.

(copper wound) :—

(A) Upto 33 KV.

(0 Upto and including 25 KVA

Rs. 54.65 (Rupees fiftyfour and paise

60% 40%

sixty five only) per KVA.

134 THE GAZETTE OF INDIA. : EXTRAORDINARY [PART I - - S H C. 1] Description of goods Rate of drawback Allocation Sub. Sl.No. Cus. C. Ex.

l.ii) Above 25 KVA and upto and Rs. 39.25 (Rupeesthirty nincandpaise

including 63 KVA

60% 40%

twenty-five only) per KVA

(iii) Above 63 KVA and upto and Rs. 36.05 (Rupees thirty six "nd paise 60% 40%

five only) per KVA

including 100 KVA

Rs.28.70 (Rupees twenty eight and

(iv) Above 100 KVA and upto and

60%' 40%

paise seventy only) per KVA

including ?CO KVA

Rs. 25.35 (Rupees twenty Jive and paise

(v) Above 200 KVA smd upto and

including 315 KVA

60% 40%

thirty five only) per KVA

(vij Above 315 KVA and upto and Rs. 21.60 (Rupees twenty one and paise 60% 40%

sixty only) p;r KVA

including 630 KVA

(vij) Above 630 KVA and upto and Rs. 19.40 (Rupees nineteen and paise 60% 40%

forty only) per KVA

including 1000 KVA

(viii) Above 1000 KVA

Rs. 17.55 (Rupees seventeen and paise 60% 40%

fifty five only) per KVA

0B) 33 KV and above, but below 66

(i) Upto and including 315 KVA. Rs. 29.50 (Rupees twenty nine and 60% 40%

paise fifty only) per KVA.

Rs. 24.35 (Rupees twenty four and

fii) Above 31.5 KVA and upto and

60% 40%

paise thirty five only) per KVA

including 630 KVA

(iii) Above 630 KVA and upto and Rs. 21. JO ^Rupees twenty one and

including 1000 KVA

60% 40%

paise ten only) per KVA

(iv) Above 1000 KVA and upto and Rs. 18.90 (Rupees eighteen and paise

including 1600 KVA

ninety only) pi.r KVA. 60% 40%

Rs. 16.00 (Rupees sixteen only) per

(v) Above 1600 KVA and upto and

including 3150 KVA.

KVA.

(vij Above 3150 KVA and upto and

60% ^ 0%

Rs. 13.30 (Rupees thirteen and pai'e

including 5000 KVA.

thirty only) pjt KVA.

(vii) Above 5000 KVA and upto and

60% 40%

Rs. 12.10 (Rupees twelve and paise ten

including 8000 KVA.

only) per KVA. 60% 40%

Rs. 1J .40 (Rupees, eleven and paise

(viii) Above 8C00 KVA

forty only) per KVA.

\O 66 KVA and r.bove but below

132 KV

60% 40%

Rs. 11.65 (Rupees eleven "nd paise

(i) upto and including ] ?.,500 KVA.

60% J0%

sixty five onjy) per KVA.

Rs. 9.55 ^Rupees nine and paise- fifty

vii) Above 12,500 KVA

five only) per KVA.

(D) 132 KV and above

(i) Upto and including 16,000 KVA.

60% 40%

Rs. 11.90 (Rupees eleven and paise 60% 40%

ninety only) per KVA.

135 Allocation Rate of drawback Description of goods Sub, Sl. No, Cus. CEx.

60% '10%

Rs. 9.60 (Rupees nine and paise sixty

(ii) Above 16,000 KVA

only) p-r KVA.

N>t; :— (1) In a idirioa to t!ie above rates of drawback the exporter shall also beeligible to drawback equal to the actual amount of Central Excise Duty p;iid in respect of electrical stampings under C. Ex. Tariff Item No. 28A and for item round conductors under CEx. Tariff Item 33B subject to the production of satisfactory evidence to the Assistant Collector (Drawback) for payment of such duties and also subject t" further evidence that no rebate of such duties has been ekiniLd. The export:r will also have to produce documentary evidence of release of equal quantum of duty pp.id iaw mat-rials that have' b:en consumed in the manufacture of export product. The quantum of consumption of laminations and round conductors for the various types of transformers is as follows and th? drawback payment of finished stage duty under Tariff items 28A and/or 33B rcsneetivdv has to b^ restricted to that extent:

Consumption of round copper conductors per KVA

Consumption of electrical stampings/ laminations p,r KVA

Kgs.

0.78

fi)

0.59

3.24 2.0c' 1.84

(ii) 0ii)

t. 57

v.iv)

0.42 0.37

0.31

1.39 1.16

iv i)

1.06

—

(vii) (viii)

0.90

0.44

1.62

0.36

C) (ii)

0.29

1.36 1.24

0.28

1.04

(iii) (iv)

—

0.89

0.75

•—

(v) (vn

—

0.67

0.63

CviO (viii)

0.72 0,55

C (i) (ii)

—

D O

0.74 0.55

(2) The above rates of drawback are exclusive of drawback in respect of transformer oil used An

addmonal drawback of Rs. 2/- (Rupees two only) p ;r litre is payable on transformer oi] e x p o rt eitVr fill-d in transformers or exported in containers along with transformers, provided such trans former oil is not so ex sorted h b^ 11 ,ith:r und :r the Central Excise or Customs regulations

(3) In respect of transformer fitted with 'on bad tap ch vnger' additional brand rate of drawback deter mined in individual cases shall be payable.

(4) In case of dual voltage rating transformer the higher of the two voltages should be adopted for deter- mining appropriate rate.

' uc l •

m THE GAZETTE OF INDIA : EXTRAORDINARY [PART I- SEC. 1] Allocation Description of goods Rate of drawback >. Sub. Sl. No Cus. C.Ex.

crvo/ S O⁰'

5% (Five per cent only)

46J9

of f.o.b. value.

Switchgears, fusegears and control gears, all sorU.

4610

Rs. Rs. 30,642.00 8696.00

Rs. 39,338.00(Rupees thirty nine thousand three hundred and thirty eight only) per kilometre.

Power cables with aluminium con- ductors 3 crores x 240 sq. mm. ASB type 10 K.V in accordance with GOST ] 8410^ 73 and GOST 7006-72.

PVC wires/cables.

4611

(A) P.V.C.content.

Rs. 2.29(Rupeesrwo,ind paise twenty- All Central Ext ise

nine only) p;r kg.

(b) Copper content, if any.

Rs. 20.50 (Rupees twenty ;; nd paise fifty AH Customs.

only) per kg.

From 1-6-84

All Central Excise

Rs. 4,00 (Rupees four only) per kg. From 1-] 0-84

Rs. 3.80 (Rupees three and paise eighty All Central Excise

only) per kg.

All aluminium conductors (AAC).

From 1-6-8^

4612

All Central Excise

Rs. 4.00 (Ruppccs four only) per kg. From 1-10-84

Rs. 3.80 (Rupees three and paise eighty All Central Excise

only ) per kg.

4613

From 1 -6-84

Aluminium conductors, steel re-infoiced (ACSR). (a) Aluminium content.

Ail Central Excise

Rs. 4.00 (Rupees four only i per kg. From 1-10-84

Rs .3. 80 (Rupees three and paise eighty

All Central Excise

only) per kg

Rs. 380.00 (Rupees three hundred and

ib) Stsel content, other than

All Central Excise

eight> only) per tonne.

galvanised

Rs. 804.00 (Rupees eight hundred and

four only) per tonne.

Rs. Rs. 444.00 360.00

47. TELECOMMUNICATION EQUIPMENT AND APPARATUS, PARTS THEREOF

4701

Rate to be fixed on an application from the individual manufacturer/exporter

Telecommunication equipment and apparatus, parts thereof, not else- where specified.

Vacant

4702

Vacant

4703

Vacant

4704

25% (Twenty five p. r cent only) of All Customs 4705

f.o.b. value.

Telescopic Aerials other than cur aerials.

Note:— The above rate will be applicable provided the exporter gives evidence to the Assistant Collector (Drawback) of import of seamless brass tubes six months prior to export.

137 Rate of Drawback Allocation Description of goods Sub. Sl. No, Cus. C. Ex.

7%(Suvenptr cent only) of f.o.b. value. All Central Excise 4706

Toggle switches, rotary switches, push button switches, ilidc switch.s and micro switches.

4707

All Customs Cast alloy permanent magnets.

Rs. 115.25 (Rupees one hundred and fifteen and paise twenty five only) p;r kg. in respect of cobalt content, if any.

Plus

AH Customs

Rs. "0.75 (Rupees twenty and paise seventy five only) p;rkg. in respect of nickel content, if any.

Plus

All Central Excise

Rs. 3.95 (Rupees three and paise ninety-five only) per kg. in respect of aluminium content if any.

Plus

Rs.21.30 (Rvpccs twenty one and

All Customs

paise thirty only) per kg. of copper content, if any.

Plus

All Central Excise

Re.0,07 (paise seven only) per kg.

of iron content, if any.

Plus

All Central Excise

Rs. 3.25 (Rupees three and paise twenty- five only) per kg. of ferro-titanium content, if any.

All Central Excise

Rs. 5.25 (Rupees five and paise twenty

Fcrrite Magnets.

4708

five only) per quintal.

Note:—- The above rate is a, payable subject to condition that for every export of ]00 kgs. of Ftrrit Magnets the exporter produced evidence of payment of C. Ex. duty on 1 5 kgs, of Earriun Carbonate.

4709

Vacant

4710

All Customs

Re. 0.25 (Paise twenty five only)

Variable PVC Gang condensors.

4711

ner niece.

All Customs

Re. 0.09 (Paise nine only) per piece

Intermediate frequency Transformer

4712

Vacant

4713

All Customs.

Rs. 70.00 (Rupees seventy only)

T.V. pictures tubes, 12 inches and

4714

p^r tube.

above.

4715

Printed circuit boards —

All Customs (a) made of glass cpoxy copper clad Rs. 225.00 (Rupees two hundred and twenty five only) per square metre.

laminates.

All Customs

1 Rs. 75.00 (Rupees seventy five only)

(b) made of phenolic papp.r copper cliu

par square metre.

laminates.

;86 OJ/84—18

138 THE GAZETTE OF INDIA : EXTRAORDINARY [PART I- SEC. 1.1 Dssoription of goods Rate of Drawback Allocation Sub. Sl.No. Cus. C E x.

4716

Plastic film capacitor?;;

7.5 % (Seven point five per cent only) All Customs (?) Mctaliscd plastic film capacitors upto and including 0.22 MFD.

of f.o.b. value.

(b) Metaliscd plastic film capacitors

All Customs above0.22 MFD.

Rs. ?6.25% (Twenty six point twenty five per cent only) of f.o.b. value.

vain?.

4717

Telecommunication equipment, parts and accessories thereof viz.,

7°/ 3°/

J0% (Ton per cent only) of f.o.b. value.

(a) Transmission equipment "| (b) Cross bar equipment. [ (c) Strowger equipment. ( (d) Telephone equipment. J

48. DOMESTIC ELECTRICAL EQUIPMENT, ELECTRICAL APPARATUS FOR MEDICAL PURPOSES, RADIOLOGICAL APPARATUS, OTHER ELECTRTC MACHTNARY AND APPARATUS, PARTS THEREOF

4801

Rate to be fixed on an application from

the individual manufacturer/exporter.

Domestic Electrical Equipment, Elec- trical apparatus for medical purpose, radiological apparatus, other electric machinery, parts thereof, notelsewhere specified.

4802

3% (Three per cent only) of f.o.b. value. All Central Excise Domestic electrical equipment, electri- cal apparatus and other electrical machinery, apparatus and parts there- of, not otherwise specified.

4803

Lead Acid Storage Batteries, viz., :

(a) Tubular traction batteries.

All Customs

Rs. 5.20 (Rupees five and paise twenty only) p;r kg. of net weight of fully assembled batteries.

(b) Die ,illo;o starter batteries

All Customs

Rs. 4. 80 (Rupees four and paise eighty only) per kg. of net weight of fully assembled batteries.

All Customs

Rs. 4.60 (Rupees four and paise sixty only) pev kg. of net weight of fully assembled batteires.

(d) Batteries in rubber containers, not Rs. 4.00 (Rupp'es four only) per kg. All Customs elsewhere specified

of net weight of fully assembled batteries.

4804

Plates for lead acid storage batturks. Rs. 5.50 (Rupees five and paise fifty All Customs

only) per kg.;

Low Tension Power Factor capacitors

4805

50 cycles 3/2 phase;

(i) 380 volts.

Rs. 35.20 (Rupees thirty-five and paise Rs. RS.

twenty only) p:r KVAR.

3020 5.00

139 Rate of drawback Allocation Description of goods Sub. Sl.No. 2MS. C. EX. 1

Rs. 31 .65 (Rupees thirty one and

(ii) 400 volts,

Rs. Rs. 27.20 4.45

paise sixty-Jive only) per KVAR ;

Rs. 29.30 (Rupees twenty nine and

(iii) 415 volts,

paise thirty only) per KVAR.

Rs. Rs. 25.00 4.30

Rs.26.10 (Rupees twenty six and

(iv) 440 volts.

paise ten only) per KVAR-

Rs. Rs. 22.40 3.70

Rs. 9.00 (Rupees ni

4806

Rs. Rs. 7.75 1.25 Power FdJtor Improvement Capa- citors for voltage above 600 volts upto and including 33 KV.

Rs.0.85 (Paise eighty five only) per

4807

microfarad (MFD)

Rs. Rs. 0.65 0.20 Pap:r Cip:icitors/Con.demer of volt- agj rating 120 volts to 500 volts.

5.75% 6.65% Electric ceiling fans, all sorts.

4808

12.40% (Twelve point forty per cent only) offob value, subject to a. maxi- mum of Rs. 35.00 (Rupees thirty five only) per unit.

Note: — (1) Th^ above rate is inclusive of drawback on packing material used, if any.

(2) When fans arc exported along with regulators, additional drawback at the rate mentioned

against sub-serial number 4^14 shall be payable. (3) In respect CKD/SKD sets (see General Not.-, 8 and 9).

3% 7.95% 4809

Table fans, all sorts, including sujh fans for fitting/placing on walls etc., not clse- wh;re specified.

10.95 % (Ten point ninety live per cent only) of f.o.b. value subject to a maximum of Rs. 26.50 (Rupees twenty six and paise fifty only) per unit.

Pidestal fans, all sorts.

2% 7% 4810

9% (Nine percent only) offob value, subject to a maximum of Rs. 33.00 (Rup:-es thirty three only) per unit.

Exhaust fans, all sorts.

2% 4% 4811

6% (Six per cent only) of f.o.b. value, subject to a maximum of Rs. 40.00 (Rupees forty only).per unit.

Rs. 4.^5 (Rupees four and paise eighty All Central Excise 4812

five only) pir kg.

Blades made of aluminium for electric ceiling fans.

Re. 0.75 (Paise seventy five only) p,:r kg.

Down rods for electric ceiling fans.

All Central Excise.

4813

Fan regulators :

4814

Rs. 2 .25 (Rupees two and paise twenty All Central Excise.

(a) Choke type regulators.

five only ) per unit

Rs. 1 .CO (Rupee one only) per unit All Central Excite, (b) Others.

Fluorescent lamps :

4315

Rs. 32.CO (Rupees thirty two only)

(a) 10 Watts.

psr 100 pcs.

Rs. Rs. 22.00 10.00

Rs. 43.00 (Rupees forty three only)

(b) 40 watts.

pjr 100 pcs.

Rs. Rs. 29.00 14.00

1,40 THE G \ Z £ T TE OF INDIA : E X T R A O R D I A N RY [PARI 1- SEC. J] Discriptkn of giods Rate of drawbr.ok Allocation Sub. Sl. No. Cus. C. Ex.

Rs. 56.CO (Rupees fifty six only) per

100 pcs.

Rs. Rs. 41.00 15.00

Rs. 7.25 (Rupees seven and paise

4816

twenty five only) per kg.

Rs. Rs. 5.40 1.85 (A) Plastic electrical wiring accessor- ies viz., switches, sockets, adop- ters, plugs, lamp holders and ceiling roses, all sorts.

(B) Qtlvsr electrical wiring aojessori-js. As p;r the relevant sub-serial number specified in this Schedule in respect of material from which the goods have been manufactured.

7.5 % (Seven point five pir cent only)

4817 4818

*• °' 2 5°/ - .-o *• • J io Vacant ~\ 0) X-Ray tubes. J-. (b) Ebotro-m-dic;'.lequipment.) }'

off.o.b. value-

4819

Dry cell batteries—

(A) Metal clad

Rs. 59.00 (Rupees fifty nine only) per

(i) R20/UM1/size'D¹

one hundred pieces

Rs. Rs. 57.00 2.00

Rs. 29.00 (Rupees twenty nine only) Rs. Rs.

(iij R 14/UM2/size'C

per one hundred pieces.

27.00 2.00

Rs. 22.00 (Rupees twenty two only) pe r Rs. Rs.

(iii) R 6/UM3/sizo 'AA'

one hundred pieces

20.00 2.00

(B) Others

Rs. 37.00 (Rupees thirty seven only)

(i) R 20/UMl/size ' D'

per one hundred pieces.

Rs. Rs. 31.00 6.00

Rs. 19.00 (Rupees nineteen only) per

(ii) R 14/UM2/size 'C

on hundred pieces

Rs. Rs. 16.00 3,00

Rs. 14.00 (Rupees fourteen only) per Rs. Rs.

(iii) R 6/UM3/size 'AA'

one hundred pieces

12.00 2.00

Rate to be announced later.

Domestic refrigerators all sorts.

4820

GLS lamps, all sorts—

4821

Rs. 15.00 (Rupees fifteen only) per LOO

(a) Less than 100 watts.

pieces.

Rs. Rs* 8.00 7.00

Rs. 20.00 (Rupees twenty only) per 100

(b) 100 watts and above.

pieces.

Rs. Rs. 14.50 5.50

Parts of GLS Lamps,

4822

(a) Vacant

(b) Vacant

Rs. 4.00 (Rupees four only) per kg.

Rs. Rs, 1.35 2.65

(d) Vacant

Rs. 8.60 (Rs. eight and paise sixty only)

(e) Brass Screw caps for lamps

per kg.

Rs. Rs. 7.90 0.70

141 Allocation Rate of drawback Description of goods Sub. Sl. No. Cus. C. Ex.

All Central Excise

Rs. 0.40 (Paise forty only) per piece.

4823

Electric door bells, all sorts.

4824

Vacant

15% (Fifteen per cent only) of f.o.b. va

4825

me. 10% 5% Storage type water heaters and kettle

elements.

49. RAILWAY LOCOMOTIVES, WAGONS, COACHES, TRACK FTTTTNGS AND FIXTURES, TRAFFIC SIGNALLrNG EQUIPMENT ALL KINDS, PARTS THEREOF, NOT

ELSEWHERE SPECIFIED

490 J

Rate to be fixed on an application from the individual manufacturer/expor- ter.

Railway locomotives, wagons, coaches, track fittings and fixtures, traffic signalling equipment all kinds, parts thereof, not elsewhere specified.

4902

I All Central Excise

Rs. 380.00 (Rupees three hundred and eighty only) per tonne.

Railway track materials (other than steel rails and sleeper bars) not other- wise specified, made of steel (other than cast).

From 1-6-84

Thermit portion

4903

Rs. 1,000.00 (Rupees one thousand All Central Excise

only) per tonne.

From 1-10-84

Rs. 950.00 (Rupees nine hundred fifty All Central Excise

only) per tonne.

Railway shock absorbers.

Rs. 380.00 (Rupees threo hundred and

4904

All Central Excise

eighty only) per tonne-

Parts of railway locomotives, wagons,

4905

coaches, not otherwise specified-

As per the relevant sub-serial number specified in this Schedule in respect of materials from which the goods have been manufactured.

50. VEHICLES (OTHER THAN RAILWAY), AIRCRAFT, SHIPS, BOATS AND FLOATING STRUCTURES ALL SORTS, PARTS AND ACCESSORIES THEREOF.

Pate to be fixed on an application

5001

from the individual manufacturer/

exporter.

Vchicles (other than railway), aircrafts, ships, boats and floating structures, all sorts, parts and accessories there- of, not elsewhere specified.

5002

3% (Three per cent only) off.o.b. valui

;. All Central Excise

ler-

Vehicles (other than railway), aircrafts, ships, boats and floating structures, all sorts, and parts thereof, not oth wise specified.

Bicycles, assembled or unassembled,

5003

40% 60% with or without accessories.

18.85% (Eighteen point eighty five per cent only) of f.o.b. value subject to a maximum of Rs. 56.00 (Rs. fifty six only) per bicycle.

Note :—(1) In respcc* of bicycles fitted/supplied with dynamo lighting sets, an Rs. Rs. additional drawback of Rs. 6.00 (Rupees six only) per set, shall be 5.50 0.50 payable*

142 THE GAZET P£ OF INDIA : EXTRAORDINARY [PART I - S E C. 1J Description of goods Rate of drawback Allocation Sub. Sl. No. Cus. C. Ex.

(2) In respect of bicycles fitted with imported d ynamo sets of ] 2/16 volts and /or fitted with multi speed attachments an additional drawback equal to the duties paid, as the case may be, in the relevant bill of entry, shall be payable subject to the conditions specified in General Note 7.

18.85% (Eighteen point eighty

3004

40% 60%

live per cent only) of f.o.b. value.

(a) Components spare parts and ac- cessories of bicycles/cycle rickshaws other than bicycle spokes, nipples, washers^ chains,- rim liners^ saddle cover (made of leather), rubber portior of pedals, tools and tool boxes, tyres and tubes, tube valves, free wheels and cycle dynamo lighting sets, reflectors, handle grips, steel balls nuts, bolts, gum nets.

11.25% (Eleven point twenty five per

(b) Free wheels for bicycle/cycle rick-

40% 60% shaws.

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

Rs. 6.00 (Rupees six only) per set.

Rs. Rs. 5.50 0.50

(d) Reflectors, handle grips, sieel balR

nuts, bolts and gum nets).

Drawback at appropriate rate under relevant sub-serial number in respect of materials from which the goods have been manufactured.

All Central Excise

Re. 1.00 (Rupee one only) per kg.

5005

Bicycle/cycle rickshaw chains, all sorts, whether assembled or unassembled whether in running length or otherwise

Spokes for bicycles/cycle rickshaws.

5006

Rs. 1130.00 (Rupees one thousand Rs. Rs.

(a) Galvanised spokes without nipple

and washer.

777.00 353.CO

one hundred and thirty only) per tonne.

(b) Complete spokes with brass nip- Rs. 2647.00 (Rupees two thousand six hundred and forty seven only)

ples and washer.

Rs. Rs. 1743.00 904.00

per tonne.

(") Washers for spokes made of gal- Rs. 1474.00 (Rupees one thousand four hundred and seventy four only)

Rs. Rs. 777.00 697.00 vanised mild steel strips.

pertonne.

Rs. 14.50 (Rupees fourteen and paise i Ml Customs (A) Tyre/tube valves, mainly made

5007

fifty only) per kg. .

of brass.

(B) Auto/cycle tube valves, with rub- ,

her base exported in CKD SKD

As per the relevant sub-serial number specified in this Schedule in respect of materials from which the goods

conditioner incomplete sets.

have been manufactured.

3 % (Three per cent only) of f.o.b. value. All Central Excise.

5008

Parts and accessories of motor vehicles including tractors, not otherwise specified.

6% (Six per cent only) of f.o.b. value. All Customs 5009

Voltage regulator, electrical horn, sole- i noid switch, dynamo, alternator, generator, wiper motor, light unit, head lamp and auto "bulbs.

143 Description of goods Rate of drawback Allocation Sub. Sl. No. Cus. C. Ex.

5010

Rs. 380.00 (Rupees three hundred and All Central Excite • Spring leaves/assembly and coil springs.

eighty only) per lonnc.

5011

Automotive steel roller/bush chains. Rs. 880.00 (Rupees eigh* hundred and All Ccntrd Excise.

eignty only) per tonne.

5012

Automotive lead acid storage batteries

All Custom*

Rs 4.00 (Rupees four only) per kg. of the net weight of the fully assembled battery.

5013

Vacant

5014

5015

Vacant

5% (Five per cent only) of f.o.b. val

Mopcds and other powered-Cycles

5016

lue 2% 3%

5% (Five per cent only) of f.o.b. val

5017

Scooters and motor eyebs, (2-whi.eled

u e- ?% 3% motor vehicles)

Note : The rate under SS No 5016 & 5017 will not apply to fuel efficient two- wheeled motor vehicles which have availed of btnefit to duty exemption oncomponentsunder Notifi-ationTo 80/83 Cus, dt 1-3-83

6% (Six per ecnt only) of f.o.b. value

5018

2% 4% Auto-rickshijws and other similar 3- wbecled motor vehicles, with or without body.

Motor vehicles, including chassis of

5019.

motor vehicles, not otherwise speci-

fied,

11 % (Eleven per cent only) of f.o.b.

(a) Chassis of Motor Vehicles

5% 6%

value.

(b) Complete Motor Vehicles i.e.

chassis and body.

11% of f.o.b. value. (Eleven per cent

(0 Chassis Portion

⁵% 6%

only) Rate to bo announced later

fii) Body Portion

Note:—-(1) The above rate will be applicable if the exporter ^produces evidence that he has not availed of concession under Notification No. 79/83-Cus., dt. 1-3-83.

(">) Th; above rate will not be applicable fo jeeps, cars, station wagons,

matadors and the like.

6% (Six percent only) of the f.o.b. 1% 5%

value as per note below.

5020 (a) Motor vehicles, including chassis of motor vehicles fitted with im- ported engine

6% (Six per cent only) of the f.o.b. 1% 5%

value.

Plus

(b) Motor Vehicles, including chassis of motor vehicles, fitted with auto transmission and/or air condition- ing equipment.

The actual customs duty paid on the relevant bill of entry in respect of the equipment specified subject to con- ditions specified in General Note 7.

144 . THE GAZETTE OF INDIA : EXTRAORDINARY [PART I- SEC. 1] Description, of goods Rate of drawback Allocation Sub. Sl. No Cus. C. Ex.

Mi>te :—(1) The above rate will be applicable if the exporter produces evidence that lie has not availed of concession under Notification No. 79/83- Cus., dt. 1-3-83.

(1) For purpose of arriving at the f.o.b. value for drawback payment, th? c.i.f. value of the imported equipment specified in column 'des- cription of goods", and for Which drawback of import duties is claimed, shall bj deducted from the f.o.b. value of the motor vehicle"declared in the relevant shipping bill.

(3) Whsre tho above conditions are not complied with such motor vehi-

cles shall b; paid drawback under sub-serial number 5019.

In respect of CKD/SKD sets (see General Note 8 and 9)

51. SANITARY, PLUMBING, HEATING, LIGHTING FIXTURES AND FITTINGS AND PARTS THEREOF.

Sanit ,iy, plumb.ng, heating, lighting

5101

Rate to be fixed on an application from the individual manufacturer/expor- ter.

fixt ires and fittings and parts thereof, not elsewhere specified.

5102

Sanitary and bath room water fitt-

ings.—

All Customs (A) Chromium plated made of gun

metal

Rs. 23.60 (Rupees twenty three and paise sixty only) per kg. of gun metal content.

Rs. 18.00 (Rupees eighteen only) per All Customs (B) Chromium plated made of brass.

kg. of brass content.

Rs. 45.00 (Rupees forty five only) per

Fluorescent chokes/ballasts (?0W, 40

• All Central Excir. , 5103

ts. 100 pieces.

W, 65VY 80Wand 110 to 250 Vol

Vacant

5104

Lighting fixtures and ftttings.all sorts.

5105

As per the relevant sub-serial number specified in this Schedule in respect of material from which the goods have been manufactured.

52 FURNITURE

5201         Furniture, not elsewhere  specified        Rate to be fixed on an application from
                                                          tho  individual  manufacturer/expor-
                                                         ter
5 ",02        Steel furniture, not otherwise specifiej. 3.5%  (Three  point five per  cent  only) All Central  Excise

of fob value

7.5% (Seven point five per cent only)

Steel furniture with poly urethene/Rubber

5203

All Central Excise

of fob value.

foam and /or PVC leather cloth

Rs 840.00 (Rupees eight hundred and

Steel cupboards/almirah, steel filling

All Central Excise, 5204

forty only) psr tonne

cabLists, and the like.

145

53. OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION MEDICAL AND SURGICAL INSTRUMENTS, APPARATUS AND EQUIP-

MENT, PARTS THEREOF

Allocation

Rat'.- oTdrawback

Sub.

Dj.ijriptioa of good'.

1. No.

Cus. C Ex.

;tat: to be fixed on an application, from

5301

t'.ic individual manLiLtcturf-r/exporter

Optical, phoro^r.iphic, eineTKitogra- phic, m-.ay.iring checking, prucision, medical and surgical instruments, apparatus .uid cu.uipnv.-nt, parta th rcof. not i-hewhire sp.ciliut.

5302

b. All Central Excise

3"u (Three p>r cent only) of the f.o.l value.

Photographic, ein_'matogi\,p'nL, rn a s k- ing, checking, laboratory and vuerdi- tic equipment, apparatus and applian- ces and pjrts thereof, not elsewhere specified.

5303

Vacant

Rs. 15.80 (Rupees fiftA-n and paise All Customs 5304

eighty only) per kg. •

(a) Surgical instruments, made of stainless st.-cl, not otherwise speci- fied.

Re. 0.S0 (Paise eighty only) per kg. All Central Excis?

(b) Sargical instrument made of stainless stse.1 sheets/strips/circles.

Note : Rate und.T fa) above will be applicable when the surgical instruments have

been ma.le out of indigenous stainless st.cl•

5305 (A) Spjettielc frames :

Rs. 65.00 (Rupees sixtv five only) per

(i) fabricated out of cellulose

All Customs nitrate sheets.

kg.

(ii) fabrieated out of cellulose ace- R.s. 50.00 (Rupees fifty only) per kg. All Customs tate sheets.

(iiil Cthers.

As p< r the rel:\a ni sub-serial Nt. speci- fied in this schedule in respect of materials from which the goods have be;'¹ manufactured.

Nwtc :—• Cellulose nitrate frames having f.o.b. value realisation of Rs. 150,00 (Rupees one hundred and fifty only) per kg, and spectacle frames of cellules acetate with Rs. 170.00 (Rupees one hundrec and seventy only) per kg shall be deemed to be fabricated out of sheets. In case f.o.b. roalisition is less, the exporter shall produce evidence to tht satisfaction of the Asstt. Collector of Customs that these are fabri- cated out of sheets.

als —

(B) Opthalmic lenses, including bifoc;

(i) White

I ^e. 1.00 (Rupee one only) per pair All Customs

(ii) Coloured/tinted

\ll Customs

' Re. 1.80 (Rupee one and paise eighty i only) per pair

(iii) Photochromic J

All Customs

Rs. 6.20 (Rupees six and paise twenty 3nly) per pair

2S" 146 THE GAZETTE OF INDIA : EXTRAORDINARY [PART I - S E C. 1] Allocation Rate of drawback Description of goods Sub. Sl.No. Cus. C. Ex.
All Customs (iv) Bifocal lenses.

Additional drawback of Rs. 0.90 (Paise ninety only) per pair

Note :— In case of spectacles frames covered ny LA' above and fitted with opthalmic lenses covered by 'B' above the drawback rates in terms of A' plus appropriate rate of 'FT as the ease may be shall be payable.

5306 Plane lenses (without power) made

of rough moulded blanks —

All Customs (i) Coloured/tinted

Rs. 1.80 (Rupees one and paise eighty only) per pair.

All Customs (ii) Pholochromic

Rs. 6.20 (Rupees six and paise twenty only) per pair.

54. CLOCK AND WATCHES AND PARTS THEREOF. NOT

ELSEWHERE SPECIFIED.

5401

Clock and watches and parts thereof, not elsewhere specified.

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

Watch straps made of stainless steel Re. 0.90 (paise ninety only) per kg. All C. Excise.

5402

55. MUSICAL INSTRUMENTS, SOUND RECORDERS AND

RE-PRODUCERS PARTS AND ACCESSORIES THEREOF.

5501.

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

Musical instruments, sound recorders and re-producers parts and accessories thereof, not elsewhere specified.

Vacant.

5502

Vacant.

5503

Gramaphone records.

All Customs 5504

Rs. 15.40 (Rupees fifteen and paise forty only) per kg.

Note : — 1. The above rate is payable subject to the condition that for every

export of 100 kgs. of gramaphone records the exporter produces evidence of direct duty paid importation of 105 kgs. of PVC compound (Biscuit material) in granular form subject to the condi- tions specified in General Note 7.

2. An additional drawback at the rale of Rs. 20.00 (Rupees twenty)

per 100 LP records shall Ix- payable as drawback on packing materials used, if any.

3. Tn the case of gramaphone records, other than LP records the rate of drawback indicated above is inclusive of drawback on packing materials. Hence no separate claim for drawback on packing materials shall be entertained for such gramaphone records.

5505 (A) Ceramic/magnetic cartridges. 3 0n,; (Thirty per cent only) of the f.o.b. All Customs

value.

(B) Stylus

15% 10%

25 % (Twenty five per cent only) of the f.6.b. value.
147 Rite of drawback Description ofgood-^ Allocation Sub. Sl. No Cus. C. Ex.
5506

Cassette Tape Recorders two-in-ones 25U

() (Twenty live per cent only) of the 15 °o 10% and three-in-ones.

f.n.b. value.

5507

Blank Cassettes/pre recorded cassettes, Music cassettes (Audio)

Re.0,60 (Paise sixty only) per unit.

(a) C-0 Cassettes.

Rs. Rs. 0.45 0.15

(b) C-45 Cassettes.

.'.mount of import duty paid on 220 ft. of magnetic tape.

(c) C-60 Cassettes.

Amount of import duty paid on 295 ft. of magnetic tape.

Note ;—•(]) The drawback indicated in respect of (b) and (c) above is payable subject to the conditions specified in General Note 7.

(2) On export of(b) and (c) above, additional drawback indicated at

(a) above shall be payable.

(3) The rate of drawback specified above is inclusive of drawback if any,

on packing materials used.

Explanation :—For this purpose C-0 Cassettes shall mean cassettes without

magnetic tapes and C-6O/C-45 cassettes shall mean cassette with magnetic tape fur total timing (both sides) for recording/re- playing for 60/45 minutes.

56. TOYS, GAMES AND SPORTS REQUISITES PARTS THEREOF

5601

Toys games and sports requisites parts thereof, not elsewhere specified-

Rate to be fixed on an application¹ from the individual manufacturer/ex- porter.

5602

All Central Excises

3% (Three per cent only) of the i'.o.b. value.

Games and sports requisites and parts thereof (made mainly of plastics)/resin and or twine) not otherwise specified.

5603

All Central Excises

5",', (Five per cent only) of the f.o.b. value.

Footballs/soccer balls/rughby balls/net balls/hand balls/basket balls/volley balls and the like.

5604

2 ° %V Cricket/hockey balls and nUier cork balls.

5",; (Five per cent only) of the f.o.b. value.

5605

3'',, (Three per ceni only) of f.o-b. value All Central Excises y, Vie.

5606

5607

5608
148 THE GAZETTE OF INDIA : EXTRAORDINARY [PART I - S E C. 1 ] Description of goods Rate of Drawback Allocation Sub. Sl. No. Cus. C. Ex.
5609

Rubber Bladders for games and sports requisites,

Drawback at appropriate rate bpecified in this Schedule in respect of the ma- terials from which the export goods are made of.

5610

Toys

Drawback at appropriate rate specified in this schedule in respect of the ma- terials from which the toys are made of.

57. OFFICE AND STATIONERY SUPPLIES

5701

Office anj stationery supplies, nol elsewhere specified.

Rale to be nxed on an application from the individual nianufacturer/ex- porter.

All Customs 5702

Fountain pens and ball point pens, all sorts.

7"0 (Seven per cent only) of the I'.o.b. value,

5703

Jotter refills for ball point pens.

All Customs

7"o (Seven per cent onl_\) of the f.u.'o. value.

All Customs 5704

Parts of pens, not otherwise specified. 2.5"O (Two point five percent only) of the f.o.b. value.

58. ARTICLES MADE WHOLLY OR PARTLY OF ALABASTER OR

GOLD OR SILVER

5301 Articles made wholly or partly of ala- Rate to be fixed on an application from the individual manufacturer/exporter.

baster or gold or silver.

59. MANUFACTURED ARTICLES, NAMELY BRUSHES, ALL SORTS EXCEPT CARBON BRUSHLS, ZIP FASTENERS, SNAP FASTENERS, MECHANICAL LIGHTER, ARTIFICIAL HAIR AND THE LIKE AND TVORY PRODUCTS.

5901

Rate lo be fixed on an application from the individual manufacturer/exporter.

Manufactured articles, namely brushes, all sorts except carbon brushes, zip fasteners, snap fasteners, mechanical lighter, artificial wig and the like and irovy products, not elsewhere specified.

Metallic zip fasteners,

Pec 1000 metres

59"8

(i) made of brass ;

All distant!

(a) size No. 2

Rs. 555.00 (Rupees five hundred fifty five only)

All Customs ' (b) Size No. 5 or bigger than Rs. 965.00 (Rupees nine hundred sixty five only)

,* t h l l t" (u) Made of aluminium :

All Central Excise

Rs. 44.00 (Rupees forty four only)

(a) Size No. 3

All Central Excise

Rs. 72.00 (Rupees seventy two only)

r (b) Size No. 5 or bigger than that.

Z,B. NAGARKAR, Dy. Secy.

PR1N1F.D hV THE MANAGER, GOVT, Of INDJA VIU'SS, RING ROAD, NEW DELHI-11U064 ANB PWMLlSHeB 1Y TTW, " 5 N l R e L L r* "F FUBLJCATieNS, BFLHt-110054, 1 W4

/o A> T O' o n/ J /o J /o ↩
accessories of machinery (manu- factured from non-magnetic stainlesss steel) not elsewhere specified. Note:—The above rate will be applicable when parts and accessories have been made out of indigenous stainless steel. Vacant 4511. 4512. Vacant ↩
ii ton Rackets all sorts, with or without gut;,. Cricket bats. All Central Excises 3"', (Three per cent only) of the f.o.b. value. Hockey sticks. All Central Excises 3",, (Three per cent only") of the f.o.b. value. 5"0 (live per cent only) of the fu.b. All Central Excises (a) Cricket, hockey, bo\iny, foot ball & other sports gloves. value. (b) Leg guards abdominal guards and All Central Excises other sports protective equipments. 5% (Five per cent only) of the f.o.b. value. ↩