18
th
September, 2003
Notification No. 77/2003 - Customs (N.T.)
G.S.R. 749 (E): In exercise of the powers conferred by rule 3, read with rules 4 and 5, 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 amendments in the notification of the Government of India in the erstwhile Ministry of Finance
and Company Affairs (Department of Revenue), No.26/2003-Customs(N.T.), dated the 1
st
April, 2003, with effect from 7
th
April, 2003, namely:-
In the said notification, in the Table, in Chapter 61,-
(i) for the Sub-serial no. 61.01, and the entries relating thereto in columns 2, 3, 4, and 5, the following shall be
respectively substituted, namely:-
1. 2. 3.
4.
5.
"61.01
Knitted Shirts/Blouses/T-shirts/Tops, all sorts ,
when CENVAT facility has not been
availed.
11.5% (eleven point five per cent only) of f.o.b. value
subject to a maximum of Rs.40.00 (Rs. forty only) per
piece.
4%
7.5%";
(ii) for the Sub-serial no. 61.03, and the entries relating thereto in columns 2, 3, 4, and 5, the following shall be
respectively substituted, namely:-
1. 2. 3.
4.
5.
"61.03
Knitted Trousers/Pants, all sorts when
CENVAT facility has not been availed .
11.5% (eleven point five per cent only) of f.o.b. value subject
to a maximum of Rs.30.00 (Rs. thirty only) per piece.
4%
7.5%";
(iii) for the Sub-serial no. 61.05, and the entries relating thereto in columns 2, 3, 4, and 5, the following shall be
respectively substituted, namely:-
1. 2. 3.
4.
5.
"61.05
Knitted / Crocheted cotton
sweaters/cardigans/pullovers, all sorts when
CENVAT facility has not been availed.
11.5% (eleven point five per cent only) of f.o.b.
value subject to a maximum of Rs.55.00 (Rs. fifty-five
only) per piece.
4%
7.5%";
(iv) for the Sub-serial no. 61.07, and the entries relating thereto in columns 2, 3, 4, and 5, the following shall be
respectively substituted, namely:-
1. 2. 3.
4.
5.
"61.07
Ladies'/Gents' knitted dresses , all sorts, including pyjama
suits, night gowns, when CENVAT facility has not been
availed.
12% ( twelve per cent only) of f.o.b. value
subject to a maximum of Rs.50.00 (Rs. fifty
only) per piece.
4.5%
7.5%";
(v) for the Sub-serial no. 61.09, and the entries relating thereto in columns 2, 3, 4, and 5, the following shall be
respectively substituted, namely:-
1. 2. 3.
4.
5.
"61.09
All other knitwears and articles of hosiery made of cotton /
polyester / cellulosic yarn or knitted fabric when CENVAT
facility has not been availed.
11% (eleven per cent only) of f.o.b. value
subject to a maximum of Rs.35.00 (Rs. thirty-
five only) per piece.
3.5%
7.5%".
Alok Jha
Under Secretary to the Government of India
F.No.609/40/2003-DBK
Note: The principal notification was published in the Gazette of India vide G.S.R.276(E), dated the 1
st
April, 2003 and was
last amended vide notification No.42/2003-Cus.(N.T.) dated the 25thJune, 2003, published in the Gazette of India
(Extraordinary), vide G.S.R. No.514(E) dated the 25
th
June, 2003.