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[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)

New Delhi, dated the 24
th
June, 2016

Notification No. - 90 / 2016 - CUSTOMS (N.T.)

G.S.R. (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 read with sub-section
(2) of section 94 of the Finance Act, 1994 (32 of 1994), read with rules 3 and 4 of the Customs, Central Excise Duties
and Service Tax Drawback Rules, 1995, the Central Government, hereby makes the following further amendments in the
notification of the Government of India in the Ministry of Finance (Department of Revenue), No.110/2015-Customs
(N.T.), dated the 16
th
November, 2015, published vide number G.S.R. 861 (E), dated the 16
th
November, 2015, namely:-

In the said notification,-

(a) in the Notes and conditions, after paragraph (24), the following paragraph shall be inserted, namely :-

“(24A) Notwithstanding anything contained in paragraph (7) above, the drawback rate specified in the said Schedule
against tariff items 711301, 711302 and 711401 shall not be applicable to goods manufactured or exported availing
CENVAT facility for any of the inputs or input services used in their manufacture or availing the rebate of duty paid on
materials used in their manufacture or processing in terms of rule 18 of the Central Excise Rules, 2002 or manufactured
or exported in terms of sub-rule (2) of rule 19 of the said Central Excise Rules, and the exporter claiming the drawback
rate against said tariff items shall make appropriate declaration at the time of export.”;

(b) in the Schedule, in Chapter-71,-

(i) under heading 7113, for tariff items and the entries relating thereto, the following tariff items and
entries shall be substituted, namely :-

“711301
Articles of jewellery
and parts thereof,
made of gold
Gms
₹ 252.30 per gram of net
gold content (.995 or
more purity) in the
jewellery

₹ 252.30 per gram of
net gold content (.995
or more purity) in the
jewellery

711302
Articles of jewellery
and parts thereof,
made of silver
Kg
₹ 3285.40 per kg of net
silver content (.999
purity) in the jewellery

₹ 3285.40 per kg of
net silver content
(.999 purity) in the
jewellery

711399 Others Nil Nil ”;

(ii) under heading 7114, for tariff items and the entries relating thereto, the following tariff items and
entries shall be substituted, namely :-

“711401 Articles made of silver Kg
₹ 3285.40 per kg of net
silver content (.999
purity) in the article

₹ 3285.40 per kg of
net silver content
(.999 purity) in the
article

711499 Others Nil Nil ”.

[F. No. 609/35/2016-DBK]


(Dharmvir Sharma)
Under Secretary to the Government of India

Note: The principal notification No. 110/2015-Customs (N.T.), dated the 16
th
November, 2015 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 861(E), dated the 16
th
November
2015 and was last amended vide notification No. 22/2016-Customs (N.T.), dated the 8
th
February, 2016 vide number
G.S.R. 155(E), dated the 8
th
February, 2016.