Download Document

[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 . 175/2009 - Customs (N.T.)
New Delhi, the 27
th
November, 2009
G.S.R. 850 (E). - In exercise of the powers conferred by sub-section (2) of section 75 of the Customs Act, 1962 (52 of 1962),
sub-section (2) of section 37 of the Central Excise Act, 1944 (1 of 1944), and section 93A and sub-section (2) of section 94 of
the Finance Act, 1994 (32 of 1994), and in pursuance of rules 3 and 4 of the Customs, Central Excise Duties and Service Tax
Drawback Rules, 1995, the Central Government, hereby makes the following amendments in the notification of the Government
of India in the Ministry of Finance (Department of Revenue), No.103/2008-Customs (N.T.), dated the 29th August, 2008
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 627 (E) dated the 29
th
August, 2008, namely:-
In the said notification, -
(a) under the heading 'Notes and Conditions', after serial number (19), the following shall be inserted, namely, -
"(20) The drawback rates prescribed in the said Schedule against tariff items 711301 and 711302 shall apply only to goods
exported by airfreight, post parcel or authorised courier through the Custom Houses as specified in para 4A.12 of the Hand
Book of Procedures (Vol. I), 2009-14 published vide Public Notice No.1/2009-14 dated 27
th
August, 2009 of the Government
of India in the Ministry of Commerce and Industry, after examination by the Customs Appraiser/Superintendent (Jewellery
Expert) to ascertain the quality of gold/silver and the quantity of net content of gold/silver in the gold/silver jewellery. The Free on
Board (FOB) value of any consignment through authorised courier shall not exceed rupees twenty lakhs.
(21) The drawback rates prescribed in the said Schedule against tariff items 711301 and 711302 shall not be applicable to
goods manufactured or exported in discharge of export obligation against any scheme of the relevant Export and Import Policy
or the Foreign Trade Policy of the Government of India which provides for duty free import/replenishment/procurement from
local sources of gold/silver."
(b) in the Schedule, -
(i) in Chapter 64, for the tariff item 640311 and the entries relating thereto, the following tariff items and the entries shall be
substituted, namely:-
"640311Leather safety footwear with protective metal toe-cappair10.5%1752%33
640399Others 1% 1%"
(ii) in Chapter 70, after tariff item 70139990 and the entries relating thereto, the following tariff item and the entries shall
be inserted, namely:-
"70139991
Jars, Perfume Bottles, Candle Plate/Coasters, Votive, Lotion Bottle/Soap Dish, Ornamental
Spheres/Stars/Bells
Kg.9.4%43Nil"
(iii) in Chapter 71, for tariff item 7113 and the entries relating thereto, the following tariff items and the entries shall be
substituted, namely:-
"7113
Articles of jewellery and parts thereof, of
precious metal or of metal clad with
precious metal
711301
Articles of jewellery and parts thereof, made
of gold
Gms.
Rs.20.60 per gram of net gold
content (.995 or more purity) in
the jewellery
Rs.20.60 per gram of net gold
content (.995 or more purity) in
the jewellery
711302
Articles of jewellery and parts thereof, made
of silver
Kg.
Rs. 1,030/= per kg of net silver
content (.999 purity) in the
jewellery
Rs.1,030/= per Kg of net silver
content (.999 purity) in the
jewellery
711399Others Nil Nil"
(iv) in Chapter 83, for the tariff item 830603 and the entries relating thereto, the following tariff items and the entries shall be
substituted, namely,-
"830603of iron and steelKg.12.5%20.21%1.6
830604of aluminiumKg.9.1%37.21%4

830699 OthersKg.9%91%1"
(v) in Chapter 94, after tariff item 940505 and the entries relating thereto, the following tariff item and the entries shall be
inserted, namely:-
"940506Lanterns/Lamps predominantly of glassKg9.4%43Nil"
(vi) in Chapter 95, after tariff item 95069962 and the entries relating thereto, the following tariff item and the entries shall be
inserted, namely:-
"95069963Rounder's bat, Woodenpiece11%4411%44"
[F. No. 609/67/2009-DBK]
(RAJESH KUMAR AGARWAL)
UNDER SECRETARY TO THE GOVERNMENT OF INDIA
Note: The principal notification No.103/2008-Customs (N.T.) was published in the Gazette of India, vide number G.S.R.
627(E), published in the Gazette of India, Extraordinary, part II, Section 3, Sub-section (i) dated the 29th August, 2008 and was
last amended by notification No.2/2009-Cus (N.T.) dated 2
nd
January, 2009, vide number G.S.R. 8 (E) dated 2
nd
January,
2009.