Customs  Revised All Industry Rates(AIRs) of Duty Drawback , Chapter 01-05

 

 

CUSTOMS (N.T.) Notification No. 07 of 2020 dated 28th January, 2020

Notification no 07/2020 Customs(Non Tariff) date on 28th  January, 2020  

Revised All Industry Rates(AIRs) of Duty Drawback notified.

The extract of CUSTOMS (N.T.) Notification No. 07/2020- CUSTOMS is given below:

 Notification No. 07/2020-CUSTOMS(Non Tariff Notification) 

 

 

 Click here Revised All Industry Rates(AIRs) of Duty Drawback , Chapter 06-12 

Click here Revised All Industry Rates(AIRs) of Duty Drawback, Chapter 13-24 

Click here  Revised All Industry Rates(AIRs) of Duty Drawback , Chapter 25-31 

Click here Revised All Industry Rates(AIRs) of Duty Drawback, Chapter 32-42 

Click here Revised All Industry Rates(AIRs) of Duty Drawback , Chapter 43-59 

Click here Revised All Industry Rates(AIRs) of Duty Drawback, Chapter 60-69 

Click here  Revised All Industry Rates(AIRs) of Duty Drawback , Chapter 70-79 

Click here Revised All Industry Rates(AIRs) of Duty Drawback, Chapter 80-89 

Click here  Revised All Industry Rates(AIRs) of Duty Drawback , Chapter 90-97

 

 

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,

SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

 

Notification No. 07/2020-CUSTOMS (N.T.) 

New Delhi, the 28th January, 2020

 

G.S.R.        (E). – In exercise of the powers conferred by sub-section (2) of section 75 of the Customs Act, 1962 (52 of 1962) and sub-section (2) of section 37 of the Central Excise Act, 1944 (1 of 1944), read with rules 3 and 4 of the Customs and Central Excise Duties Drawback Rules, 2017 (hereinafter referred to as the said rules) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 95/2018-Customs (N.T.), dated the 6^th December, 2018 published videnumber G.S.R. 1180(E), dated the 6^th December, 2018, except as respect to things done or omitted to be done before such supersession, the Central Government hereby determines the rates of drawback as specified in the Schedule given below (hereinafter referred to as the said Schedule) subject to the following notes and conditions, namely :-

 

Notes and conditions.-(1) The tariff items and descriptions of goods in the said Schedule are aligned with the tariff items and descriptions of goods in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) at the four-digit level only. The descriptions of goods given at the six digit or eight digit in the said Schedule are in several cases not aligned with the descriptions of goods given in the First Schedule to the Customs Tariff Act, 1975.

 

(2)               The general rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 shall, mutatis mutandis, apply for classifying the export goods listed in the said Schedule.

 

(3)               Notwithstanding anything contained in the said Schedule, -

 

(i)                 all art-ware or handicraft items shall be classified under the heading of art-ware or handicraft (of constituent material) as mentioned in the relevant Chapters;

 

(ii)               any identifiable ready to use machined part or component predominantly made of iron, steel or aluminium, made through casting or forging process, and not specifically mentioned at six digit level or more in Chapter 84 or 85 or 87, except those classifiable under heading 8432 or 8433 or 8436, may be classified under the relevant tariff item (depending upon material composition and making process) under heading 8487 or 8548 or 8708, as the case may be, irrespective of classification of such part or component at four digit level in Chapter 84 or 85 or 87 of the said Schedule;

 

(iii)             the sports gloves mentioned below heading 4203 or 6116 or 6216 shall be classified in that heading and all other sports gloves shall be classified under heading 9506.

 

(4)               The figures shown in column (4) in the said Schedule refer to the rate of drawback expressed as a percentage of the free on board value or the rate per unit quantity of the export goods, as the case may be.

 (5)               The figures shown in column (5) in the said Schedule refer to the maximum amount of drawback that can be availed of per unit specified in column (3).

 

(6)               An export product accompanied with a tax invoice and forming part of project export (including turnkey export or supplies) for which no figure is shown in column (5) in the said Schedule, shall be so declared by the exporter and the maximum amount of drawback that can be availed under the said Schedule shall not exceed the amount calculated by applying ad-valoremrate of drawback shown in column (4) to one and half times the tax invoice value.

 

(7)               The rates of drawback specified against the various tariff items in the said Schedule in specific terms or on ad valorem basis, unless otherwise specifically provided, are inclusive of drawback for packing materials used, if any.

 

(8)               Drawback at the rates specified in the said Schedule shall be applicable only if the procedural requirements for claiming drawback as specified in rule 12, 13 and 14of the said rules, unless otherwise relaxed by the competent authority, are satisfied.

 

(9)               The rates of drawback specified in the said Schedule shall not be applicable to export of a commodity or product if such commodity or product is, -

 

(i)                 manufactured partly or wholly in a warehouse under section 65 of the Customs Act, 1962 (52 of 1962);

 

(ii)               manufactured or exported in discharge of export obligation against an Advance Authorisation or Duty Free Import Authorisation issued under the Duty Exemption Scheme of the relevant Foreign Trade Policy :

 

Provided that where exports are made against Special Advance Authorisation issued under paragraph 4.04A of the Foreign Trade Policy 2015-20 in discharge of export obligations in terms of Notification No. 45/2016-Customs, dated the 13th August, 2016, the rates of drawback specified in the said Schedule shall apply as if in the said Schedule, the entries in columns (4)and (5) against the Tariff items in the said Schedule below all Chapters, except Chapter 61 and 62, are NIL, and those in Chapters 61 and 62 are as specified in the Table given below;

 

(iii)             manufactured or exported by a unit licensed as hundred per cent Export Oriented Unit in terms of the provisions of the relevant Foreign Trade Policy;

 

(iv)             manufactured or exported by any of the units situated in Free Trade Zones or Export Processing Zones or Special Economic Zones;

 

(v)               manufactured or exported availing the benefit of the notification No. 32/1997-Customs, dated the 1st April, 1997.

 

(10)           Whenever a composite article is exported for which any specific rate has not been provided in the said Schedule, the rates of drawback applicable to various constituent materials can be extended to the composite article according to net content of such materials on the basis of a self-declaration to be furnished by the exporter to this effect and in case of doubt or where there is any information contrary to the declarations, the proper officer of customs shall cause a verification of such declarations. 

(11)           The term “articles of leather” in Chapter 42 of the said Schedule shall mean any article wherein (a) 60% or more of the outer visible surface area or (b) 60% or more of the outer and inner surface area taken together, excluding shoulder straps or handles or fur skin trimming, if any, is of leather notwithstanding that such article is made of leather and any other material.

 

(12)           The term “dyed”, wherever used in the said Schedule in relation to textile materials, shall include yarn or piece dyed or predominantly printed or coloured in the body.

 

(13)           The term “dyed” in relation to fabrics and yarn of cotton, shall include “bleached or mercerised or printed or melange”.

 

(14)           The term “dyed” in relation to textile materials in Chapters 54 and 55 shall include “printed or bleached or melange”.

 

(15)           In respect of the tariff items in Chapters 60, 61, 62 and 63 of the said Schedule, the blend containing cotton and man-made fibre shall mean that content of man-made fibre in it shall be more than 15% but less than 85% by weight and the blend containing wool and man-made fibre shall mean that content of man-made fibre in it shall be more than 15% but less than 85% by weight. The garment or made-up of cotton or wool or man-made fibre or silk shall mean that the content in it of the respective fibre is 85% or more by weight.

 

(16)           The term “shirts” in relation to Chapters 61 and 62 of the said Schedule shall include “shirts with hood”.

 

(17)           In respect of the tariff items appearing in Chapter 64 of the said Schedule, leather shoes, boots or half boots for adult shall comprise the following sizes, namely : -

 

(i)                 French point or Paris point or Continental Size above 33;

 

(ii)               English or UK adult size 1 and above; and

 

(ii)               American or USA adult size 1 and above.

 

(18)           In respect of the tariff items appearing in Chapter 64 of the said Schedule, leather shoes, boots or half boots for children shall comprise the following sizes, namely :-

 

(i)                 French point or Paris point or Continental Size upto 33;

 

(ii)               English or UK children size upto 13; and

 

(iii)             American or USA children size upto 13.

 

(19)           The drawback rates specified in the said Schedule against tariff items 711301, 711302 and 711401 shall apply only to goods exported by airfreight, post parcel or authorised courier through the Custom Houses as specified in para 4.71 of the Hand Book of Procedures, 2015-2020 published videPublic Notice No. 1/2015-2020, dated the 1st April, 2015 of the Government of India in the Ministry of Commerce and Industry, after examination by the Customs Appraiser or Superintendent to ascertain the quality of gold or silver and the quantity of net content of gold or silver in the gold jewellery or silver jewellery or silver articles. The free on board value of any consignment through authorised courier shall not exceed rupees twenty lakhs.

 

(20)           The drawback rates specified in the said Schedule against tariff items 711301, 711302 and 711401 shall not be applicable to goods manufactured or exported in discharge of export obligation against any Scheme of the relevant Foreign Trade Policy of the Government of India which provides for duty free import or replenishment or procurement from local sources of gold or silver.

 

(21)           “Vehicles” of Chapter 87 of the said Schedule shall comprise completely built unit or completely knocked down (CKD) unit or semi knocked down (SKD) unit.

 

1. All claims for duty drawback at the rates of drawback notified herein shall be filed with reference to the tariff items and descriptions of goods shown in columns (1) and (2) of the said Schedule respectively. Where, in respect of the export product, the rate of drawback specified in the said Schedule is Nil or is not applicable, the rate of drawback may be fixed, on an application by an individual manufacturer or exporter in accordance with the said rules. Where the claim for duty drawback is filed with reference to tariff item of the said Schedule and it is for the rate of drawback specified herein, an application, as referred under sub-rule (1) of rule 7 of the said rules shall not be admissible.

 

1. The amount referred in sub-rule (3) of rule 7 of the said rules, relating to provisional drawback amount as may be specified by the Central Government, shall be equivalent to the drawback rate and drawback cap shown in column (4) and (5) in the said Schedule for the tariff item corresponding to the export goods, if applicable, and determined as if it were a claim for duty drawback filed with reference to such rate and cap.

 

1. This notification shall come into force on the 4^th day of February, 2020. 

 Schedule

				Drawback
Tariff Item	Description of goods	Unit	Drawback	cap per
			Rate	unit in Rs.
				(?)
(1)	(2)	(3)	(4)	(5)
	CHAPTER – 1
	LIVE ANIMALS
0101	Live Horses, Asses, Mules and Hinnies		Nil
0102	Live bovine animals		Nil
0103	Live swine		Nil
0104	Live sheep and goats		Nil
	Live poultry, that is to say, fowls of the species
0105	gallus domesticus, ducks, geese, turkeys and		Nil
	guinea fowls
0106	Other live animals		Nil
	CHAPTER – 2
	MEAT AND EDIBLE MEAT OFFAL
0201	Meat of bovine animals, fresh and chilled		0.15%
0202	Meat of bovine animals, frozen		0.15%
0203	Meat of swine, fresh, chilled or frozen		0.15%
0204	Meat of sheep or goats, fresh, chilled or frozen		0.15%
0205	Meat of horses, asses, mules or hinnies, fresh,		0.15%
	chilled or frozen
	Edible offal of bovine animals, swine, sheep,
0206	goats, horses, asses, mules or hinnies, fresh,		0.15%
	chilled or frozen
0207	Meat,  and  edible  offal,  of  the  poultry  of		0.15%
	heading 0105, fresh, chilled or frozen
	Other  meat  and  edible  meat  offal,  fresh,
0208	chilled or frozen		0.15%
	Pig fat, free of lean meat, and poultry fat, not
	rendered   or   otherwise   extracted,   fresh,
0209	chilled,  frozen,  salted,  in  brine,  dried  or		0.15%
	smoked
	Meat and edible meat offal, salted, in brine,
0210	dried or smoked; edible flours and meals of		0.15%
	meat or meat offal

			Drawback	Drawback
Tariff Item	Description of goods	Unit		cap per unit
			Rate
				in Rs. (?)
(1)	(2)	(3)	(4)	(5)

 

 CHAPTER – 3

 FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES 

0301	Live fish				Kg	2.9%	2.9
0302	Fish, fresh or chilled, excluding fish fillets and
	other fish meat of heading 0304
030201	In chilled form				Kg	2.9%	24.2
030299	Others					0.15%
0303	Fish, frozen,	excluding fish fillets	and	other	Kg	2.9%	24.2
	fish meat of heading 0304
0304	Fish fillets and other fish meat (whether or
	not minced), fresh, chilled or frozen
030401	In chilled or frozen form				Kg	2.9%	24.2
030402	Surimi fish paste				Kg	3.6%	10.6
030499	Others					0.15%
	Fish, dried, salted or in brine; smoked fish,
0305	whether or not cooked before or during the					0.15%
	smoking process; flours, meals and pellets, of
	fish fit for human consumption
	Crustaceans,  whether  in  shell  or  not,  live,
	fresh, chilled, frozen, dried, salted or in brine;
	smoked crustaceans, whether in shell or not,
	whether or not Cooked before or during the
0306	smoking process; crustaceans, in shell, cooked
	by steaming or by boiling in water, whether or
	not chilled, frozen, dried, salted or in brine;
	flours, meals and pellets, of crustaceans, fit for
	human consumption
030601	Shrimp/prawn	in   frozen   form	other	than	Kg	3%	23.6
	Accelerated Freeze Dried (AFD)
030602	Accelerated Freeze Dried (AFD) shrimp / prawn				Kg	2.6%	91
030603	Lobster / Crab				Kg	2.9%	43.8
030604	Pasteurised tinned chilled crab meat				Kg	3%	79
030605	Others in chilled or frozen form				Kg	2.9%	24.2
030699	Others					0.15%

					Drawback	Drawback
Tariff Item	Description of goods			Unit		cap per unit
					Rate
						in Rs. (?)
(1)	(2)			(3)	(4)	(5)
	Molluscs, whether in shell or not, live, fresh,
	chilled,  frozen,  dried,  salted  or  in  brine;
0307	smoked  molluscs,  whether	in  shell  or	not,
	whether or not Cooked before or during the
	smoking process; flours, meals and pellets of
	molluscs, fit for human consumption
030701	In chilled or frozen form			Kg	2.9%	24.2
030799	Others				0.15%
	Aquatic invertebrates other than crustaceans
	and molluscs, live, fresh, chilled, frozen, dried,
	salted   or   in   brine;   smoked   aquatic
	invertebrates  other  than	crustaceans	and
0308	molluscs,  whether  or  not  cooked  before  or
	during the smoking process;flours, meals and
	pellets  of  aquatic  Invertebrates  other  than
	crustaceans  and  molluscs,	fit  for  human
	consumption
030801	In chilled or frozen form			Kg	2.9%	24.2
030899	Others				0.15%

 

CHAPTER – 4 

DAIRY PRODUCE; BIRDS’ EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMALORIGIN,NOT ELSEWHERE SPECIFIED OR INCLUDED

 

	Milk   and   cream,   not	concentrated   nor
0401	containing added sugar or	other sweetening		0.15%
	matter
0402	Milk and cream, concentrated or containing			0.15%
	added sugar or other sweetening matter
	Buttermilk, curdled milk and cream, yogurt,
	kephir and other fermented or acidified milk
0403	and cream, whether or not concentrated or			0.15%
	containing added sugar or other sweetening
	matter or flavoured or containing added fruit,
	nuts or cocoa

								Drawback	Drawback
Tariff Item		Description of goods					Unit		cap per unit
								Rate
									in Rs. (?)
(1)			(2)				(3)	(4)	(5)
	Whey,  whether  or   not  concentrated  or
	containing added sugar or other sweetening
0404	matter;	products	consisting  of  natural milk					0.15%
	constituents, whether or not containing added
	sugar   or   other   sweetening   matter,   not
	elsewhere specified or included
0405	Butter and other fats			and oils derived from				0.15%
	milk; dairy spreads
0406	Cheese and curd							0.15%
0407	Birds’	eggs,  in	shell,	fresh,	preserved  or			0.15%
	cooked
	Birds’ eggs, not in shell, and egg yolks, fresh,
	dried, cooked by steaming or by boiling in
0408	water,	moulded,   frozen			or	otherwise		0.15%
	preserved, whether or not containing added
	sugar or other sweetening matter
0409	Natural honey							0.15%
0410	Edible	products	of	animal		origin,   not		0.15%
	elsewhere specified or included

 CHAPTER – 5

 PRODUCT OF ANIMAL ORIGIN NOT ELSEWHERE SPECIFIED OR INCLUDED.

 

0501	Human  hair,  unworked,  whether  or  not		0.15%
	washed or scoured; waste of human hair
	Pigs’,  hogs’  or  boars’  bristles  and  hair;
0502	badger hair and other brush  making Hair;		0.15%
	waste of such bristles or hair
0503	Omitted
	Guts,  bladders  and  stomachs  of  animals
0504	(other than fish), whole and pieces thereof,		0.15%
	fresh, chilled, frozen, salted, in brine, dried or
	smoked
	Skins  and  other  parts  of  birds,  with  their
	feathers  or  down,  feathers  and  parts  of
	feathers (whether or not with trimmed edges)
0505	and down, not further worked than cleaned,		0.15%
	disinfected   or   treated   for   preservation;
	powder  and  waste  of  feathers  or  parts  of
	feathers