1st June, 2001
Notification No. 29/2001- Customs (N.T.)
Drawback Notification
Drawback Rates 2001-2002
In exercise of the powers conferred by rule 3, read with rule 4, of the Customs and Central Excise Duties Drawback Rules,
1995 (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. 41/2000-Customs (N.T.), dated the1st June , 2000 except as repects things done or
omitted to be done before such supersession, the Central Government hereby determines the rates of drawback as specified
in the Table annexed hereto (hereinafter referred to as the said Table), subject to the conditions specified in the General Notes
hereunder;
`GENERAL NOTES"
1. Drawback at the rates specified in the said Table shall be applicable only if the procedural requirements for claiming
drawback as specified in rules 11, 12 and 13 of the said rules, unless otherwise relaxed by the competent authority, are
satisfied.
2. The rates of drawback specified in the said Table shall not be applicable to export of a commodity or product if such
commodity or product is-
(a) manufactured partly or wholly in a warehouse under section 65 of the Customs Act, 1962 (52 of 1962),
(b) manufactured and/or exported in discharge of export obligation against an
Advance Licence issued under the Duty Exemption Scheme of the relevant Export and Import Policy :
Provided that where exports are made against Advance Licences issued on or after 1st April, 1997, in discharge of export
obligations in terms of notification No. 31/97 - Customs, dated the 1st April,1997, or against Duty Free Replenishment
Certificate Licence issued in terms of notification No. 48/2000-Cus. dated the 25th April, 2000, drawback at the rate equivalent
to Central Excise allocation of rate of drawback specified in the said Table shall be admissible subject to the conditions
specified therein:
(c) manufactured and/or exported by a unit licensed as hundred percent. export oriented unit in terms of the provisions of the
relevant Import and Export Policy ;
(d) manufactured and/or exported by any of the units situated in Free Trade Zones/Export Processing Zones;
(e) manufactured and/or exported in terms of clause (b) of sub-rule (1) of rule 12 of the Central Excise Rules, 1944;
(f) manufactured and/or exported in terms of clause (b) of sub-rule (1) of rule 13 of the Central Excise Rules, 1944;
(g) manufactured and/or exported availing of the facility under the Duty Entitlement Pass Book Scheme as contained in
paragraph 7.14, read with paragraph 7.17 of the Export and Import Policy 1997-2002.
3. Where the export product is not specifically covered by the description of goods in the said Table, the rate of drawback may
be fixed, on an application by an individual manufacturer/exporter in accordance with the Customs and Central Excise Duties
Drawback Rules, 1995.
4. The rates of drawback specified against the various Serial/Sub-Serial numbers in the said Table in specific terms or on ad
valorem basis, unless otherwise specifically provided, are inclusive of drawback for packing materials used, if any.
5. The goods covered by Serial/Sub-Serial numbers 84.14 to 84.17, 87.08, 87.09 and 87.50 to 87.52 in the said Table when
exported in completely knocked down/semi -knocked down condition, by deletion of certain components/assemblies, the
drawback indicated in the relevant Serial/Sub-Serial numbers shall be payable on such goods, subject to the condition that the
free on board value of such goods exported is not less than 80% of the free on board value of the completely assembled unit,
and for this purpose, the exporter shall produce evidence, to the satisfaction of the Assistant Commissioner of Customs, of the
contemporary free on board value of the relevant completely assembled units.
6. The term "dyed", wherever used in the said Table in relation to textile materials, would include yarn/piece
dyed/predominantly printed or coloured in the body.
7. Wherever specific rates have been provided against any Serial/Sub-Serial no. in the said Table, the drawback shall be
payable only if the amount is 1% or more of free on board value, except where the amount of drawback per shipment exceeds
five hundred rupees.
8. The expression "when CENVAT facility has not been availed", used in the said Table, shall mean that the exporter has to
satisfy the following conditions, namely :-
(i) The exporter declares, and if necessary, establishes to the satisfaction of the Assistant Commissioner of Customs or
Central Excise or Deputy Commissioner of Customs or Central Excise , as the case may be, that no CENVAT facility has been
availed for any of the inputs used in the manufacture of the export product.
(ii) If the goods are exported under bond or claim for rebate of Central Excise duty, a certificate from the Superintendent of
Customs/Central Excise in charge of the factory of production, to the effect that no CENVAT facility has been availed for the
goods under export, is produced:
Provided that in the case of exports of Handloom products/Handicrafts(including Handicrafts of Brass Artware)/Finished
leather/Grey fabrics and other export products which are unconditionally exempt from the Central Excise duty, the certificate
regarding non-availment of CENVAT facility shall not be required.
9. In a case where electric fans, falling under Sub-Serial nos. 84.14 to 84.17 of the said Table, are exported alongwith
regulators falling under Sub-Serial nos. 84.18 and 84.19 of the said Table, then additional drawback shall be payable at the
rate specified against Sub-Serial no. 8414.90 of the said Table.
10. If bicycles/cycle rickshaws, assembled or unassembled falling under Serial/Sub-Serial number 87.52/87.54 of the said
Table, are exported alongwith extra accessories as specified under Serial/Sub-serial numbers 40.01, 40.02, 40.03, 70.01,
73.09, 73.17, 73.19, 82.02, 85.32, and 87.55 to 87.64 of the said Table, then additional drawback shall be payable at the rate
specified against the Serial/sub-serial number relating to such accessories.
11. Whenever a composite article is exported for which any specific rate has not been provided in the Table , and if contents of
its various constituent materials viz Iron ,Glass,Copper,Zinc,Brass etc. are visibly distinguishable and their weight
unambigously verifiable,the drawback rates applicable to such materials can be extended to the composite article according to
net content of such materials .
