26
TH
November, 2001
Notification No. 60/2001-Customs (N.T.)
In exercise of the powers conferred by rule 3, read with rule 4 of the Customs and Central Excise Duties Drawback Rules,
1995, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following
further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue)
No.29/2001-Customs(N.T.), dated the 1
st
June, 2001, on and from 26
th
November, 2001, namely:-
In the said notification,-
(a)in the General Note No.2, for clauses (e) and (f), the following clauses shall be substituted, namely:-
(e)manufactured and/or exported in terms of Rule 18 of the Central Excise (No.2) Rules, 2001;
(f)manufactured and/or exported in terms of Rule 19 of the Central Excise (No.2) Rules, 2001;";
(b)in the Table,-
(i)
in Chapter 33, for Serial/Sub-serial No.33.01, and the entries relating thereto in columns 2, 3, 4 and 5, the following shall
be _substituted, namely:-
Serial/Sub-
Serial No.
Description of
the goods
Rate of Drawback Allocation
Cus.C.Ex.
1. 2. 3. 4. 5.
"33.01
Perfumed
Agarbatties
14.5%(fourteen point five per cent.only) of the f.o.b. value subject to a
maximum of Rs.25.00(twenty-five only) per kg.
8% 6.5%";
(ii)
in Chapter 42, after Serial/Sub-serial No.42.24, and the entries relating thereto in columns 2, 3, 4 and 5, the following shall
be _insertedinsertediiiiiiiiiinsertedinserted, namely:-
1. 2. 3. 4.5.
"42.25
(i) Harness of all sorts and all materials (predominantly of leather with/without
covering of other materials viz plastic /rubber etc.), manufactured out of duty free
finished leather, when CENVAT facility has not been availed.
2.5%(two point five per cent
only) of the f.o.b. value
subject to a maximum of
Rs.25.00(twenty-five only)
per piece
All
Central
Excise
42.26
(ii) Saddles manufactured out of duty free finished leather, when CENVAT
facility has not been availed.
2.5%(two point five per cent
only) of the f.o.b. value
subject to a maximum of
Rs.50.00(fifty only) per
piece.
All
Central
Excise
42.27
Leather wallets, Ladies' Purses, Gents" Purses, Leather Pouches and Toilets
cases, when CENVAT facility has not been availed manufactured out of duty
free finished leather.
1.5%(one point five per cent
only) of the f.o.b. value
subject to a maximum of
Rs.10.00(ten only) per piece
All
Central
Excise
42.28
Leather Bags, Rucksack Bags, Hand Bags, Ladies' Bags and Pouch Bags, ,
when CENVAT facility has not been availed, manufactured out of duty free
finished leather.
2 %(two per cent only) of the
f.o.b. value subject to a
maximum of Rs.60.00(sixty
only) per piece
All
Central
Excise
42.29
Fax Cover, Coin-holder, Card holders, Pen case, Spectacles case, Note book
case, Cell Phone cover, Cheque Book Cover, Passport Holder, Pass cases,
Mirror cases, and memo cases made of leather when CENVAT facility has not
been availed, manufactured out of duty free finished leather.
1%(one per cent only) of the
f.o.b. value subject to a
maximum of Rs.2.00(two
only) per piece
All
Central
Excise
42.30
Key Holder and Key Case manufactured out of duty free finished leather, when
CENVAT facility has not been availed.
2%(two per cent only) of the
f.o.b. value subject to a
maximum of Rs.6.00(six
only) per piece
All
Central
Excise
42.31
Clip files , File folders Planners, Folios, Album cases, made of Leather, when
CENVAT facility has not been availed manufactured out of duty free finished
leather.
1.5%(one point five per cent
only) of the f.o.b. value
subject to a maximum of
Rs.8.00(Rs. eight only) per
piece
All
Central
Excise
42.32
Leather apparel, when CENVAT facility has not been availed, manufactured out
of duty free finished leather.
1.2%(one point two per cent
only) of the f.o.b. value
subject to a maximum of
Rs.60(Rs. sixty only) per
piece
All
Central
Excise

42.33
Industrial Leather gloves with or without cotton lining,when CENVAT facility has
not been availed manufactured out of duty free finished leather.
1%(one per cent only) of the
f.o.b. value subject to a
maximum of Rs.1(Rs. one
only) per pair.
All
Central
Excise
42.34
Other Gloves made of leather when CENVAT facility has not been availed
manufactured out of duty free finished leather.
4%(four per cent only) of the
f.o.b. value subject to a
maximum of Rs.16.00(Rs.
sixteen only) per pair
All
Central
Excise
42.35
Leather Belts, when CENVAT facility has not been availed manufactured out of
duty free finished leather.
2.5%(two point five per cent
only) of the f.o.b. value
subject to a maximum of
Rs.9.00(Rs. nine only) per
piece.
All
Central
Excise
42.36
All leather goods, including travel goods (not manufactured out of reptile skin/
reptile leather, fur skins & hair-on-skins and manufactured from duty free
finished leather imported under Notification No. 17/2001-Customs, dated the 1
st
March,.2001, not elsewhere specified, when CENVAT facility has not been
availed .
1%(one per cent only) of the
f.o.b. value subject to a
maximum of Rs.6.00(Rs. six
only) per piece
All
Central
Excise";
(iii)
in Chapter 52, for Serial/Sub-serial Nos.52.02 and 52.03, and the entries relating thereto in columns 2, 3, 4 and 5, the
following shall respectively be _substituted, namely:-
1. 2. 3. 4.5.
"52.02Cotton Grey Fabrics (other than handlooms)
5.5%(five point five per cent ) of the f.o.b. value subject to a
maximum of Rs.7.50 (Rs. seven and paise fifty only) per kg.
All
Central
Excise
52.03
Cotton Fabrics (other than grey and
handlooms), when CENVAT facility has not
been availed.
6%(six per cent ) of the f.o.b. value subject to a maximum of
Rs.10.50 (Rs. ten and paise fifty only) per kg..
All
Central
Excise";
(iv)
in Chapter 54, for Serial/Sub-Serial No.54.05, and the entries relating thereto in columns 2, 3, 4 and 5, the following shall be
_substituted, namely:-
1. 2. 3. 4.5.
"54.05
Fabric made of man-made staple fibres
and filament yarn other than 100% PFY
13.5% (thirteen point five per cent only)of the f.o.b. value subject
to a maximum of Rs.27.00(Rs. twenty seven) per kg.
All
Central
Excise";
(v)
in Chapter 55, for Serial/Sub-Serial No.55.01, and the entries relating thereto in columns 2, 3, 4 and 5, the following shall be
_substituted, namely:-
1. 2. 3. 4.5.
"55.01
All Fabrics, including sarees, dhoties and odhanies made of
man-made staple fibres other than embroidered when
CENVAT facility has not been availed
13.5% (thirteen point five per cent only)of the
f.o.b. value subject to a maximum of
Rs.27.00(Rs. twenty seven) per kg.
All
Central
Excise";
(vi)in Chapter 57,-
(a)
for Serial/Sub-Serial No.57.01, and the entries relating thereto in columns 2, 3, 4 and 5, the following shall be _substituted,
namely:-
1. 2. 3. 4.5.
"57.01
Hand knotted/ Handmade woollen floor coverings, all sorts
including carpets and small size hand knotted mats/carpets but
excluding machine made woollen tufted carpets.
10% (ten per cent. only) of the f.o.b. value
subject to a maximum of Rs.250.00 (Rs. two
hundred and fifty only) per sq. metre.
6%4%";
(b)
for Serial/Sub-serial Nos.57.03 and 57.04, and the entries relating thereto in columns 2, 3, 4 and 5, the following shall
respectively be _substituted, namely:-
1. 2. 3. 4.5.
"57.03
Hand knotted/ Handmade silk carpets, all sorts and small
size hand knotted mats/carpets but excluding machine
made woollen tufted carpets.
12% (twelve per cent. only) of the f.o.b. value
subject to a maximum of Rs.950.00 (Rs. nine
hundred and fifty only) per sq. metre.
7%5%
57.04
Hand knotted/ Handmade synthetic floor coverings, all
sorts and small size hand knotted mats/carpets but
excluding machine made tufted carpets
10% (ten per cent. only) of the f.o.b. value subject to
a maximum of Rs.200.00 (Rs. two hundred only) per
sq. metre.
6%4%";
(vii)in Chapter 60, for Serial/Sub-Serial Nos.60.01,60.02 and 60.03, and the entries relating thereto in columns 2, 3, 4 and 5,
the following shall respectively be _substituted, namely:-

1. 2. 3. 4. 5.
"60.01Knitted fabrics made of Cotton (Grey).
5.5% of the f.o.b. value subject to a maximum of
Rs.7.50 per kg.
All Central
Excise
60.02Knitted fabrics made of cotton (other than grey)
6% of the f.o.b. value subject to a maximum of
Rs.10.50 per kg.
All Central
Excise
60.03
Knitted fabrics made of man-made staple fibre/
filament yarn.
13.5% of the f.o.b. value subject to a maximum of
Rs.27.00 per kg.
All Central
Excise";
(viii)
in Chapter 62, for Serial/Sub-Serial Nos.62.23 and 62.24, and the entries relating thereto in columns 2, 3, 4 and 5, the
following shall respectively be _substituted, namely:-
1. 2. 3. 4.5.
"62.23Readymade garments made wholly or mainly of silk
Rs.350.00 per kg. of silk
fabric content
All
Customs
62.24
Natural silk high fashioned readymade silk garments with embroidery,
imported glass beads and sequins.
Rs.350.00 per kg. of silk
fabric content
All
Customs";
(ix)
in Chapter 64, for Serial/Sub-Serial Nos.64.13, 64.14 and 64.15, and the entries relating thereto in columns 2, 3, 4 and 5,
the following shall respectively be _substituted, namely:-
1. 2. 3. 4. 5.
64.13
All kind of Gents'/Ladies' Leather Sandals (excluding those
manufactured from duty free finished leather imported under
Notification No.17/2001-Customs, dated 1
st
March, 2001), when
CENVAT facility has not been availed.
10% (ten per cent only) of f.o.b.
value subject to a maximum of
Rs.38.00 (Rs. thirty eight only)
per pair
4% 6%
64.14
All kinds of Gents'/Ladies' Leather Sandals (excluding those
manufactured from duty free finished leather imported under
Notification No.17/2001-Customs, dated 1
st
March, 2001), when
CENVAT facility has been availed.
4% (four per cent only) of f.o.b.
value subject to a maximum of
Rs.15.00 (Rs. fifteen only) per
pair.
All
Customs
64.15
All kind of Gents'/Ladies' Leather Sandals manufactured from duty free
finished leather imported under Notification No.17/2001-Customs,
dated 1
st
March, 2001, when CENVAT facility has not been availed.
6% (six per cent only) of f.o.b.
value subject to a maximum of
Rs.23.00 (Rs. twenty three only)
per pair.
All
Central
Excise
(x) in Chapter 96,-
(a) the Serial/Sub-Serial No.96.06, and entries relating thereto, shall be omitted;
(b)
for Serial/Sub-serial No.96.07, and the entries relating thereto in columns 2, 3, 4 and 5, the following shall be
_substituted, namely:-
1. 2. 3. 4.5.
"96.07
Fountain pens, ball point pens, fibre tip pens, colour pens, micro tip
pens, highliter pens, markers pens, sketch pens, roller ball pens, gel
pens, all sorts, (including gift sets with or without box ).
18% (eighteen per cent only) of the
f.o.b. value subject to a maximum of
Rs.6.00 (Rs. six only) per piece
14%4%".
Alok Jha
Under Secretary to the Government of India
F.No.609/80/2001-DBK
Note: The principal notification was published in the Gazette of India videG.S.R. 409(E), dated the 1
st
June, 2001, and it was
amended vide notification No.30/2001-Customs(N.T.) dated the 22
nd
June,2001 videG.S.R.No.451(E) and notification
No.50/2001-Customs(N.T.) dated the 4
th
October, 2001 vide G.S.R.No. 756(E).
notifications no 60 2001 customs n t | iKargos