22nd June, 2001
Notification No. 30/2001-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
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, with effect from 7
th
June, 2001, namely:-
In the Table annexed to the said notification:-
(i)
in Chapter 33, for Serial/Sub-serial No. 33.01, and the entries relating there to in columns 2,3, 4 and 5, the following shall be
substituted, namely:-
Serial/ Sub- serial
No.
Description of goods Rate of Drawback Allocation
Cus.C.Ex.
1. 2. 3 4. 5.
"33.01
(a) Perfumed
Agarbatties
12.5%(twelve point five per cent. only) of f.o.b. value subject to
a
maximum of Rs.21.00 (Rs. Twenty - one only) per kg.
7%5.5%
(ii)in Capter42,-
a)
for Serial /Sub-serial Nos.42.05, 42.06, 42.07, 42.08, 42.09, 42.10, 42.11, 42.12, 42.13, 42.14, 42.15, 42.16, 42.17,
and 42.18, for the entries relating thereto in columns 2, 3, 4 and 5, the following shall be respectively substituted,
namely:-
Serial/
Sub-
serial
No.
Description of goods Rate of Drawback Allocation
Cus.C.Ex.
1. 2. 3 4. 5.
"42.05
Leather wallets,Ladies `Purses , Gents' Purses, Leather
Pouches And Toilets cases, when CENVAT facility has
not been availed.
6.5% (six point five percent Only) of f.o.b.
value subject to a
maximum of Rs. 40.00 (Rs. forty only) per
piece
2.3%4.2%
42.06
Leather wallets , Ladies" purses,
Gents'Purses, Leather Pouches and Toilets cases.When
CENVAT facility has been availed
2.3% (two point three percent. Only) of
f.o.b value subject to a
maximum of Rs.14.00 (Rs. Fourteen only )
per piece.
All
Customs
42.07
Leather Bags, Rucksack Bags, Hand Bags. Ladies Bags
and Pouch Bags,. When CENVAT Facility has not been
availed
7.25% (seven point two five percent only)
of f.o.b value subject to a maximum of Rs.
215.00 (Rs. two hundred fifteen only) per
piece
2.1% 5.15
42.08
Leather Bags,Rucksack Bags, Hand Bags. Ladies Bags
Pouch Bags,.When CENVAT Facility has not been
availed.
2.1% (two point oneand percent only) of
f.o.b. value subject to a maximum of
Rs.62.00 (Rs. Sixty two only)Per piece.
All
Customs
42.09
Fax Cover, Com-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.
5% (five percent only) of f.o.b. value
subject to a maximum of Rs.10.00 (Rs.
Five only) per piece
2.5% 2.5%
42.10
Fax Cover, Com-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 been
availed
2.5% (two point percent only) of f.o.b. value
subject to a maximum of Rs.5.00 (Rs. five
only) per piece
All
Customs
42.11
Key Holder and Key case, when CENVAT facility has not
been Availed.
5%(five percent only) of f.o.b. value subject
to a maximum of Rs.15.00 (Rs. fifteen
only) per piece.
1.5% 3.5%
42.12
Key Holder and Key case, when CENVAT facility has
been Availed.
1.5%(one point five percent only )of f.o.b.
value subject to a maximum of Rs1.(Rs.
five only)
All
Customs
42.13
Clip files, File folders Planners , Folios. Album cases.
Made of only Leather, when CENVAT facility has not been
availed.
5% (five percent only) of f.o.b. value
subject to a maximum of Rs.25.00 (Rs.
twenty five only) per piece.
All
Customs
42.14
Clip files, File folders Planners , Folios. Album cases.
Made of Leather, when CENVAT facility value
1.5% (one point five percent only) of f.o.b
subject to a has been availed. maximum of
Rs.7.50(Rs. seven and paise fifty only) per
piece.
All
Customs
42.15
Leather apparel, when CENVATfacility has not been
availed
8% (eight percent only) of f.o.b. value
subject to a maximum of Rs.400.00 (Rs
four hundred only) per piece.
3.5% 4.5%
42.16Leather apparel, when CENVATfacility has been availed.
3.5%(three point five percent only) of f.o.b.
value subject to a
maximum of Rs.175.00 (Rs. one hundred
and seventy five only) per piece.
All
Customs
42.17
Industrial Leather gloves with or without cotton lining, when
CENVAT facility has not been availed.
9% (nine percent only) of f.o.b. value
subject to a maximum of Rs.12.00 (Rs.
twelve only) per pair .
4.5% 4.5%
42.18
Industrial Leather gloves with or without cotton lining, when
CENVAT facility has been availed.
4.5% (four point five percent only ) of f.o.b.
value subject to a maximum ofRs.6.00 (Rs
six only) per pair
All
Customs
(a)
for Serial/Sub-serial Nos. 42.21 and 42.22 and the entries relating thereto in columns 2,3,4 and 5, the following shall be
respectively.
Serial/ Sub-
serial No.
Description of goods Rate of Drawback Allocation
Cus.C.Ex.
1. 2. 3 4. 5.
42.21
Leather Belts, when CENVAT
facility has not been availed.
5% ( five percent only) of f.o.b. value subject to a maximum of
Rs.18.00(Rs. eighteen only) per piece.
1.5% 3.5%
42.22
Leather Belts, when CENVAT
facility has been availed
1.5% (one point five percent only) of f.o.b. value subject to a
maximum of Rs. 5.50(Rs. five and paise fifty only) per piece.
All
Customs
(c)
after Serial/Sub-serial No. 42.22 and the entries relating thereto, in columns 2,3,4, and 5, the following shall be inserted,
namely:-
Serial/
Sub-
serial
No.
Description of goods Rate of DrawbackAllocation
Cus.C.Ex.
1. 2. 3 4. 5.
42.23
All Leather goods, including travel goods (not manufactured out of reptile
skin/reptile leather fur skin and hair-on-skins and also excluding goods
manufactured from duty free finished leather imported under Notification
No.17/2001-Cus., Dated 1.3.2001).not else where Specified in this
Chapter. When CENVAT facility has not been availed.
5.5% (five point five
percent only) of f.o.b.
value subject to a
maximum of Rs. 60.00
(Rs. sixty only) per piece.
2.5% 3%
42.24
All Leather goods, including travel goods (not manufactured out of reptile
skin/reptile leather fur skin and hair-on-skins and also excluding goods
manufactured from duty free finished leather imported under Notification
No.17/2001-Cus Dated 1.3.2001). not elsewhere
Specified in this Chapter. When CENVAT facility has been availed.
2.5% (two point five
percent only ) of f.o.b.
value subject to a
maximum of Rs.28.00
(Rs. twenty eight only) per
piece
All
Customs
(iii)
in Chapter 52, for Serial/Sub-serial No. 52.05, and the entries relating thereto in columns 2,3,4 and 5, the following shall be
substituted, namely:-
Serial/
Sub-
serial
No.
Description of goods Rate of Drawback Allocation
Cus.C.Ex.
1. 2. 3 4. 5.
52.05
B. Cotton coloured fabrics with or without Art silk and
embellishment/embroidery of about 8 (eight) yards in length ,
commonly known as Real Madras Hand -kerchief, when CENVAT
facility has not been availed.
5% (five percent only) of the
f.o.b. value subject to a
maximum of Rs. 16.00 (Rs.
sixteen only) per kg.
All Central
Excise
(iv)in Chapter 61:-
(a)
for Serial/Sub-serial Nos. 61.01, 61.02, 61.03, 61.04 and 61.05, and the entries relating thereto in columns 2,3,4 and
5, the following shall be respectively substituted, namely:-
Serial/
Sub-
serial No.
Description of goods Rate of Drawback Allocation
Cus.C.Ex.
1. 2. 3 4. 5.
61.01 Knitted shirt/blouse/T- shirt / tops all sorts
2.5% (twelve point five percent only) of f.o.b. value
subject to a maximum of Rs.40.00 (Rs. Forty Only)
per piece.
1 5% 7.5%
61.02 Knitted Trouser / Pants all sorts
12.5% (twelve point five percent only) of f.o.b.
value subject to a maximum of Rs.30.00 (Rs. thirty
Only) per piece
5% 7.5%
61.03
Knitted cotton/ sweaters / cardigans /pullover ,
all sorts
12.5% (twelve point five percent only) of f.o.b.
value subject to a maximum of Rs.55.00 (Rs. fifty
only) per piece.
5% 7.5%
61.04
Ladies/Gents knitted dresses , all sorts
including pyjama suits, night gowns.
13% (thirteen per cent only) of f.o.b. value subject
to a maximum of Rs.50.00 (Rs. fifty only) per
piece.
5.5% 7.5%
61.05
All other knitwears and articles of hosiery made
of cotton / polyester/cellulosic value yarn or
knitted fabric.
12% (twelve percent only) of f.o.b. subject to a
maximum of Rs.35.00 (Rs. thirty five only) per
piece.
4.5% 7.5%
(b)Serial/Sub-serial No.61.06 and the entries relating thereto shall be omitted.
(v)in Chapter 62-
(iv)
for Serial/Sub-serial Nos. 62.01, 62.02, 62.03, 62.04, 62.05, and 62.06,62.07, 62.08, 62.09, 62.10, 62.11 and 62.12 and
the entries relating thereto in columns 2,3, 4 and 5, the following shall be respectively substituted, namely:-
Serial/
Sub-
serial
No.
Description of goods Rate of Drawback Allocation
Cus.C.Ex.
1. 2. 3 4. 5.
62.02
Woven shirts/blouse / tops, all sorts when
CENVAT facility has not been availed.
14.5% (fourteen point five per cent only) of f.o.b.
value subject to a maximum of Rs. 50.00 fifty
only) per piece.
5.5% 9%
62.02
Woven shirts/ blouse/ tops, all sorts when
CENVAT facility has been availed.
5.5%(five point five percent only) of f.o.b. value
subject to a maximum of Rs.20.00 (Rs. twenty
only) per piece.
All
Customs
62.03
Woven Trousers/ Pants, all sorts when CENVAT
facility not been availed
14.5% (fourteen point five per cent only) of f.o.b.
value subject to a maximum of Rs. 60.00(Rs.
sixty Only) per piece
5.5% 9%
62.04
Woven Toursers/ Pants, all sorts when CENVAT
facility has been availed
5.5% (five point five per cent only) of f.o.b. value
subject to a maximum of Rs.25.00 (Rs. twenty
five only) per piece
All
Customs
62.05
Woven jacket, all sorts , including anoraks and
parkas when CENVAT facility has not been
availed
14.5% (fourteen point five percent only) of f.o.b.
value subject to a maximum of Rs. 65.00 (Rs.
sixty five only) per piece
5.5% 9%
62.06
Woven jackets, all sorts including anoraks and
parkas when CENVAT facility has been availed
5.5% (five point five per cent only) of f.o.b. value
subject to a maximum of Rs.25.00(Rs. twenty five
only) per piece.
All
Customs
62.07
Ladies/Gents woven dresses all sorts, including
pyjama suits, night gowns, when CENVAT facility
has not been availed.
14.5%(fourteen point five per cent only) of f.o.b.
value subject to a maximum of Rs. 65.00(Rs.
sixty five Only) per piece.
5.5% 9%
62.08
Ladies/Gents woven dresses sorts, including
pyjama suits ,night gowns, when CENVAT facility
has been availed.
all 5.5%(five point five per cent only ) of f.o.b.
value subject to a maximum of Rs. 25.00(Rs.
twenty five Only) per piece
All
Customs
62.09
All other woven garments made of cotton/
polyester/ cellulosie yarn/fabric when CENVAT
facility has not been availed
13.5% (thirteen point five percent only) of f.o.b.
value subject to a maximum of Rs.40.00 (Rs.
forty only) per piece
4.5% 9%
62.10
All other woven garments made of cotton
/polyster / cellulosie yarn/fabric when CENVAT
facility has been availed
4.5% (four point five percent only) of f.o.b. value
subject to a maximum of Rs.15.00 (Rs. fifteen
only) per piece
All
Customs
62.11
Ladies/Girls brassiers, when CENVAT facility
has not been availed
12%(twelve per cent only) of f.o.b. value subject
to a maximum of Rs. 6.00(Rs. six only) per piece
3% 9%
62.12
Ladies/Girls brassiers, when CENVAT facility
has beenavailed
3%(three per cent only) of f.o.b. value subject to a
maximum of Rs. 1.50(Rs. one and paise fifty
only) per piece
3% 9%
(b)
Serial/Sub-serial Nos. 62.13,62.14,62.15,62.16,62.17,62.18,62.19,62.20,62.21 and 62.22 and the entries relating
theretoshall be omitted:
(vi)in Chapter 64
(a)
for Serial/Sub-serial No. 64.01,64.02,64.03, 64.04, 64.05, 64.06, 64.07, 64.08, 64.09, 64.10, 64.11 and 64.12 and the
entires relating thereto in columns 2,3,4 and 5 the following shall be substituted, namely:-
Serial/
Sub-
serial
No.
Description of goods Rate of Drawback Allocation
Cus.C.Ex.
1. 2. 3 4.5.
64.01
All kinds of Leather Boots (excluding those manufactured from
duty free finished leather imported under Notification No.
17/2001-Cus dated 1.3.2001) when CENVAT facility has not
been availed
11% (eleven per cent only) of f.o.b.
value subject to a maximum
Rs.85.00(Rs. eighty five only) per
pair
5% 6%
64.02
All kinds of Leather Boots excluding those manufactured only from
duty free finished leather imported under Notification No.17/2001-
Cus dated 1.3.2001) when CENVAT facility has been availed
5% (five per cent only) of f.o.b. value
subject to a maximum Rs.40.00 (Rs.
forty only) per pair
All
Customs
64.03
All kinds of Leather Boots manufactured from duty ree finished
leather imported under Notification No.17/2001-Cus dated
1.3.2001) when CENVAT facility has
not been availed
6.3% (six point three ( per cent only)
of f.o.b. value subject to a maximum
Rs.50.00 Rs. fifty only) per pair
All
Central
Excise
64.04
All kinds of Leather half Boots (excluding those manufactured
from duty free finished leather imported under Notification
No17/2001-Cus dated 1.3.2001) when CENVAT facility has not
been availed
11% (eleven per cent only) of f.o.b.
value subject to a maximum
Rs.85.00(Rs. eighty five only) per
pair
5% 6%
64.05
All kinds of Leather half Boots (excluding those manufactured
from duty free finished leather imported under Notification No.
Rs.40.0017/2001-Cus dated 1.3.2001) when CENVAT facility
has
been availed
5% (five per cent only) of f.o.b. value
subject to a maximum Rs. forty only)
per pair
All
Customs
64.06
All kinds of Leather half Boots manufactured from duty free
finished leather imported under Notification No.17/2001 7/2001-
Cus dated 1.3.2001) when CENVAT facility has
not been availed
6.3% (six point three per cent only)
of f.o.b. value subject to a maximum
Rs.50.00Rs. fifty only) per pair
All
Central
Excise
64.07
All kinds of Leather Gents Shoes (excluding those manufactured
from duty free finished leather imported under Notification
No17/2001-Cus dated 1.3.2001 ) when CENVAT facility has not
been availed
11% (eleven per cent only) of f.o.b.
value subject to a maximumRs.80.00
(Rs. eighty only) per pair
5% 6%
64.08
All kinds of Leather Gents Shoes (excluding those manufactured
from duty free finished leather imported under Notification
No17/2001-Cus dated 1.3.2001)when CENVAT facility has
been availed
5% (five per cent only) of f.o.b. value
subject to a maximum Rs.36.00(Rs.
thirty six only) per pair
All
Customs
64.09
All kinds of Leather Gents Shoe All Central Excise manufactured
from duty free finished leather imported under Notification
No.17/200-Cus dated 1.3.2001)when CENVAT facility has not
been availed
6.3% (six point three per cent only) of
f.o.b. value subject to a maximum
Rs.46.00 (Rs. fourty six only) per
pair
64.10
All kinds of Leather Ladies Shoes( excluding those manufactured
from duty free finished leather imported under Notification
No.7/2001-Cus dated 1.3.2001) when CENVAT facility has not
been availed
11% (eleven per cent only) of f.o.b.
value subject to a maximum
Rs.75.00 (Rs. seventy five only) per
pair
5% 6%
64.11
All kinds of Leather Ladies Shoes (excluding those manufactured
from duty free finished leather imported under Notification
No.17/2001-Cus dated 1.3.2001)when CENVAT facility has
been availed
5% (five per cent only) of f.o.b. value
subject to a maximum only)
Rs.34.00(Rs. thirty four only) per pair
All
Customs
64.12
All kinds of Leather Ladies Shoes manufactured from duty free
finished leather imported under Notification No.17/2001Cus
dated 1.3.2001 when CENVAT facility has not been availed
6.3% (six point three per cent only) of
f.o.b. value subject to a maximum
Rs.43.00 (Rs. fourty three only) per
pair
All
Central
Excise
(b)
after Serial / Sub-serial No. 64.18 and the entires relating thereto in columns 2,3,4 and 5 the following shall be inserted,
namely:-
Serial/
Sub-
serial
No.
Description of goods Rate of Drawback Allocation
Cus.C.Ex.
1. 2. 3 4. 5.
64.181
All kinds of Children's Leather shoes/ chappals /sandals (not
manufactured out of duty free finished leather imported
under Notification No. 17/2001-Cus Dated the 1.03.2001) when
CENVAT facility has not been Availed
6% (six per cent only) of f.o.b.
value subject to a maximum of Rs.
20.00 (Rs. twenty only) per pair
2.3% 3.7%
64.182
All kinds of Children's Leather shoes/ chappals/sandals (not
manufactured out of duty free finished leather imported
under Notification No. 17/2001-Cus Dated the 1.03.2001) when
CENVAT facility has been Availed
2.3 (two point three percent only)
of f.o.b. value subject to a
maximum of Rs. 8.00 (Rs. eight
only per pair
All
Customs
64.183
All kinds of Children's Leather shoes/ chappals /sandals(
manufactured out of duty free finished leather imported under
Notification No. 17/2001-CusDated the 1.03.2001) when
CENVAT facility has not been Availed
3.8 (three point eight ( per cent
only) of f.o.b. value subject to a
maximum of Rs. 13.00 (Rs.
thirteen only) per pair
All Central
Excise
(c)
after Serial/Sub-serial No. 64.35 and the entires relating thereto in columns 2,3,4 and 5 the following shall be inserted
namely:-
Serial/
Sub-
serial
No.
Description of goods Rate of Drawback Allocation
Cus.C.Ex.
1. 2. 3 4.5.
64.351
All kinds of Children's Leather shoes/chappals/sandals uppers.
(manufactured out of duty free finished leather imported under
Notification No. 17/2001-Cus Dated the 1.03.2001) when CENVAT
facility has not been Availed
5% (five percent only) of f.o.b. value
subject to a maximum of Rs. 10.00
(Rs. ten only) per pair
1.4%3.6%
64.352
All kinds of Children's Leather shoes/ chappals/sandals uppers.
(manufactured out of duty free finished leather imported under
Notification No. 17/2001-Cus Dated the 1.03.2001) when CENVAT
facility has been Availed
1.4% (one point four percent only)
of f.o.b. value subject to a maximum
of maximum of Rs. 3.00 Rs. three
only) per pair
All
Customs
64.353
All kinds of Childern's Leather shoes/ chappals/sandals uppers
(manufactured out of duty free finished leather imported under
Notification No. 17/2001-Cus dated the 01.03.2001) when
CENVAT facility has not been availed.
2.9% (two point nine per cent only)
of f.o.b.value subject to a maximum
of Rs. 6.00 (Rs. six only) per pair
All
Central
Excise
(viii)
in Chapter 73 , for Serial/Sub-serial No. 73.27, and the entries relating thereto in columns 2,3,4, and 5 the following shall
be respectively substituted namely:-
Serial/
Sub- serial No.
Description of goods Rate of Drawback Allocation
Cus. C.Ex.
1. 2. 3 4. 5.
73.27 Handicrafts/Artware of IronRs. 4.50 (Rs. four and paise fifty only) per kg.All Customs
(viii)in Chapter 74.
(a)
for Serial/Sub-serial No. 74.18 an 74.19, for the entries relating thereto in columns 2,3,4 and 5 the following shall be
respectively substituted namely
Serial/
Sub-
serial
No.
Description of goods Rate of Drawback Allocation
Cus.C.Ex.
1. 2. 3 4. 5.
74.18
Brass Builder Hardware, when
CENVAT facility has not been availed
21% (twenty one per cent only) of the f.o.b value subject to a
Maximum of Rs. 42.00 (Rs. forty two only) per kg.
14% 7%
74.19
Brass Builder Hardware, when
CENVAT facility has been availed
14% (fourteen per cencent only) of the f.o.b value subject to a.
Maximum of Rs. 28.00 (Rs. twenty eight only) per kg
All
Customs
(b)
For Serial/Sub-serial Nos. 74.22 and 74.23, for the entries relating thereto in columns 2,3,4 and 5 the following shall be
respectively substituted, namely:-
Serial/
Sub-
serial
No.
Description of goods Rate of Drawback Allocation
Cus.C.Ex.
1. 2. 3 4. 5.
74.22
Handicrafts/Artware of Barss and
Electroplated Nickel Silver (EPNS) Wares,
when CENVAT facility has not been availed
21%(twenty one percent only) of the f.o.b. value subject
to a maximum of Rs. 42.00 (Rs. forty two only) per kg
14% 7%
74.23
Handicrafts/Artware of Barss and Wares, when
CENVAT facility
has been availed
14%(fourteen per cent only) Electroplated Nickel
Silver(EPNS) of the f.o.b. value subject to a maximum
of Rs. 28.00 (Rs.twenty eight only) per kg.
All
Customs
Sd./-
(N.K. SINHA)
Under Secretary to the Government
of India
F.No 609/80/2001-DBK
Note :
The principal notification was published in the Gazette of India vide G.S.R. 409 (E), dated
the 1
st
June, 2001
