29
th
January, 2004.
Notification No. 12/2004 - Customs (N.T.)
In exercise of the powers conferred by rule 3, read with rules 4, of the Customs and Central Excise Duties Drawback Rules,
1995, the Central Government, 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 9
th
February, 2004, namely:-
In the Table annexed to the said notification,-
(i) in Chapter-3, for Sub-serial Nos. 03.02 and 03.03 and the entries relating thereto in columns 2, 3, 4, and 5,
the following shall respectively be substituted, namely:-
1.2. 3. 4. 5.
"03.02
Marine Products all sorts, packed in Aseptic Bag kept in M.S.
drums, when CENVAT facility has not been availed
Re.0.55 (Paise fifty-five only)
per kg. of the net content
0.10 0.45
03.03
Marine Products all sorts packed in Aseptic Bag kept in M.S. drums,
when CENVAT facility has been availed
Re.0.10 (Paise ten only) per
kg. of the net content
All
Customs.";
(ii) in Chapter-4, for Sub-serial Nos. 04.02 and 04.04 and the entries relating thereto in columns 2, 3, 4, and 5,
the following shall respectively be substituted, namely:-
1.2. 3. 4. 5.
"04.02
All sorts Food/ Provision/Food products, packed in Aseptic Bag kept in
M.S. drums, when CENVAT facility has not been availed
Re.0.55 (Paise fifty-five only)
per kg. of the net content
0.10 0.45
04.04
All sorts of Food/Provision/Food products, packed in Aseptic Bag kept
in M.S. drums, when CENVAT facility has been availed
Re.0.10 (Paise ten only)
per kg. of the net content
All
Customs.";
(iii) in Chapter-7, for Sub-serial Nos. 07.02 and 07.04 and the entries relating thereto in columns 2, 3, 4, and 5,
the following shall respectively be substituted, namely:-
1.2. 3. 4. 5.
"07.02
Edible vegetables roots and tubes , packed in Aseptic Bag kept in
M.S. drums , when CENVAT facility has not been availed
Re.0.55 (Paise fifty-five only)
per kg. of the net content
0.10 0.45
07.04
Edible vegetables roots and tubes, packed in Aseptic Bag kept in
M.S. drums , when CENVAT facility has been availed
Re.0.10 (Paise ten only) per
kg. of the net content
All
Customs.";
(iv) in Chapter- 8, for Sub-serial nos. 08.02 and 08.04 and the entries relating thereto in columns 2, 3, 4, and 5,
the following shall respectively be substituted, namely:-
1.2. 3.
4.
5.
"08.02
Edible fruits and nuts, peel of citrus fruit or melons, packed in Aseptic
Bag kept in M.S. drums , when CENVAT facility has not been availed
Re.0.55 (Paise fifty-five
only) per kg. of the net
content
0.10
0.45
08.04
Edible fruits and nuts, peel of citrus fruit or melons , packed in Aseptic
Bag kept in M.S. drums , when CENVAT facility has been availed
Re.0.10 (Paise ten only)
per kg. of the net content
All Customs.";
(v) in Chapter-9, for Sub-serial Nos. 09.02 and 09.04 and the entries relating thereto in columns 2, 3, 4, and 5,
the following shall respectively be substituted, namely:-
1.2. 3.
4.
5.
"09.02
Coffee, tea, mate and spices, all sorts, specified, packed in Aseptic Bag
kept in M.S. drums, when CENVAT facility has not
been availed
Re.0.55 (Paise fifty-five
only) per kg. of the net
content
0.10
0.45
09.04
Coffee, tea, mate and spices, all sorts, specified , packed in Aseptic Bag
kept in M.S. drums, when CENVAT facility has been
availed
Re.0.10 (Paise ten only)
per kg. of the net content
All Customs.";
(vi) in Chapter-16, for Sub-serial Nos. 16.02 and 16.04 and the entries relating thereto in columns 2, 3, 4, and 5,
the following shall be respectively substituted, namely:-
1.2. 3.
4.
5.
"16.02
Preparation of meat and marine products all sorts, packed in Aseptic Bag
kept in M.S. drums , when CENVAT facility has not
been availed
Re.0.55 (Paise fifty-five
only) per kg. of the net
content
0.10
0.45
16.04
Preparation of meat and marine products all sorts, packed in Aseptic Bag
kept in M.S. drums , when CENVAT facility has been
availed
Re.0.10 (Paise ten
only) per kg. of the net
content
All Customs.";
(vii) in Chapter-17, for Sub-serial Nos. 17.02 and 17.04 and the entries relating thereto in columns 2, 3, 4, and 5,
the following shall be respectively substituted, namely:-
1.2. 3.
4.
5.
"17.02
Sugar and sugar confectionery, all sorts, packed in Aseptic Bag kept
in M.S. drums , when CENVAT facility has not been
availed
Re.0.55 (Paise fifty-five
only) per kg. of the net
content
0.10
0.45
17.04
Sugar and sugar confectionery, all sorts, packed in Aseptic Bag kept
in M.S. drums, when CENVAT facility has been
availed
Re.0.10 (Paise ten only)
per kg. of the net content
All Customs.";
(viii) in Chapter-18, for Sub-serial Nos. 18.02 and 18.04 and the entries relating thereto in columns 2, 3, 4, and 5,
the following shall respectively be substituted, namely:-
1.2. 3.
4.
5.
"18.02
Cocoa and Cocoa preparations , packed in Aseptic Bag kept in
M.S. drums , when CENVAT facility has not been availed
Re.0.55 (Paise fifty-five only)
per kg. of the net content
0.10
0.45
18.04
Cocoa and Cocoa preparations , packed in Aseptic Bag kept in M.S.
drums, when CENVAT facility has been availed
Re.0.10 (Paise ten only) per
kg. of the net content
All Customs.";
(ix) in Chapter-19, for Sub-serial Nos. 19.02 and 19.04 and the entries relating thereto in columns 2, 3, 4, and 5,
the following shall respectively be substituted, namely:-
1.2. 3.
4.
5.
"19.02
Preparation of cereals, flour, starch or milk pasteries products, packed in
Aseptic Bag kept in M.S. drums, when CENVAT facility has
not been availed
Re.0.55 (Paise fifty-
five only) per kg. of
the net content
0.10
0.45
19.04
Preparation of cereals, flour, starch or milk pasteries products, packed in
Aseptic Bag kept in M.S. drums not elsewhere specified,
when CENVAT facility has been availed
Re.0.10 (Paise ten
only) per kg. of the
net content
All Customs.";
(x) in Chapter-20, for Sub-serial Nos. 20.02, 20.04, 20.06, 20.07, 20.09, 20.11, 20.13 and 20.15 and the entries
relating thereto in columns 2, 3, 4, and 5, the following shall respectively be substituted, namely:-
1.2. 3.
4.
5.
'20.02
Fruit pulp/fruit juice, fruit preparation, including mango/ guava juice/pulps
and their concentrates, packed in Aseptic Bag kept in M.S. drums ,
when CENVAT facility has not been availed
Re.0.55 (Paise fifty-five
only) per kg. of the net
content
0.10
0.45
20.04
Fruit pulp/fruit juice, fruit preparation, including mango/ guava juice/pulps
and their concentrates, packed in Aseptic Bag kept in M.S. drums ,
when CENVAT facility has been availed
Re.0.10 (Paise ten only)
per kg. of the net content
All Customs
20.06
Fruit Jams, packed in other containers , when CENVAT facility has not
been availed
Rs.1.25 (Re. one and paise
twenty-five only)) per kg. of
the net content
0.25
1.00
20.07
Fruit Jams, packed in containers other than OTS Cans , when CENVAT
facility has been availed
Re.0.25(Paise twenty-five
only) per kg. of the net
content
All Customs
20.09
Fruit products, not otherwise specified, , packed in Aseptic Bag kept
in M.S. drums , when CENVAT facility has not been
availed
Re.0.55 (Paise fifty-five
only) per kg. of the net
content
0.10
0.45
20.11
Fruit products, not otherwise specified, packed in Aseptic Bag kept
in M.S. drums , when CENVAT facility has been availed
Re.0.10 (Paise ten only)
per kg. of the net content
All Customs
20.13
Preparation of vegetables, fruits, nuts or other parts of plants, packed in
Aseptic Bag kept in M.S. drums, when CENVAT facility has not been
availed
Re.0.55 (Paise fifty-five
only) per kg. of the net
content
0.10
0.45
20.15
Preparation of vegetables, fruits, nuts or other parts of plants, packed in
Aseptic Bag kept in M.S. drums when CENVAT facility has been availed
Re.0.10 (Paise ten only)
per kg. of the net content
All
Customs.";
(xi) in Chapter-21, for Sub-serial Nos. 21.02 and 21.04 and the entries relating thereto in columns 2, 3, 4, and 5,
the following shall respectively be substituted, namely:-
1.2. 3.
4.
5.
"21.02
Chutneys and condiment pastes, all sorts, and Miscellaneous Edible
preparation, all sorts, packed in Aseptic Bag kept in M.S. drums, when
CENVAT facility has not been availed
Re.0.55 (Paise fifty-
five only) per kg. of
the net content
0.10
0.45
21.04
Chutneys and condiment pastes, all sorts, and Miscellaneous Edible
preparation, all sorts, packed in Aseptic Bag kept in M.S. drums, when
CENVAT facility has been availed
Re.0.10 (Paise ten
only) per kg. of the net
content
All Customs.";
(xii) in Chapter-28, for Sub-serial Nos. 28.01, 28.02, 28.03, 28.04, 28.05, 28.06, 28.07, 28.08, 28.09, 28.10, 28.11,
28.12, 28.13, 28.14, 28.15, 28.16, 28.17, 28.18, 28.19, 28.20, 28.21, 28.22, 28.23 and 28.24 and the entries relating
thereto in columns 2, 3, 4, and 5, the following shall respectively be substituted, namely:-
1.2. 3.
4.
5.
"28.01Ortho Phosphoric Acid Rs.1080.00 (Rs. one thousand eighty only) per M.T. All Customs
28.02Hydro Fluoric Acid 70% Rs.382.00 (Rs. three hundred eighty-two only) per M.T. All Customs
28.03Phosphorus PentasulphideRs.1235.00 (Rs. one thousand two hundred thirty-five only) per M.T.All Customs
28.04Caustic Potash Rs.1268.00 (Rs. one thousand two hundred sixty-eight only) per M.T.All Customs
28.05
Zinc Oxide -I.P./B.P./U.S.P.
Grade
Rs.10400.00 (Rs. ten thousand four hundred only) per M.T. All Customs
28.06
Zinc Oxide -Others
Rs.8874.00 (Rs. eight thousand eight hundred seventy-four only) per
M.T.
All Customs
28.07
Lead Oxide Grey (Lead Sub-
Oxide) Rs.2700.00 (Rs. two thousand seven hundred only) per M.T. All Customs
28.08Red lead Rs.3009.00 (Rs. three thousand nine only) per M.T. All Customs
28.09Litharge Rs.3009.00 (Rs. three thousand nine only) per M.T. All Customs
28.10
Mercuric Oxide (Red &
Yellow)
Rs.16976.00 (Rs. sixteen thousand nine hundred seventy-six only) per
M.T.
All Customs
28.11Mercuric Chloride
Rs.13890.00 (Rs. thirteen thousand eight hundred ninety only) per
M.T.
All Customs
28.12
Mercurous Chloride
(Calomel)
Rs.13890.00 (Rs. thirteen thousand eight hundred ninety only) per
M.T.
All Customs
28.13
Copper Oxy-chloride 50%
WDP
Rs.6173.00 (Rs. six thousand one hundred seventy-three only) per
M.T.
All Customs
28.14Mercuric Bromide Rs.8102.00 (Rs. eight thousand one hundred two only) per M.T.All Customs
28.15Mercuric Iodide
Rs.22378.00 (Rs. twenty-two thousand three hundred seventy-
eight only) per M.T.
All Customs
28.16Nickel Sulphate
Rs.2624.00 (Rs. two thousand six hundred twenty-four only) per
M.T.
All Customs
28.17Copper Sulphate Rs.3087.00 (Rs. three thousand eighty-seven only) per M.T. All Customs
28.18
Mercuric Sulphate
Rs.11189.00 (Rs. eleven thousand one hundred eighty-nine only)
per M.T.
All Customs
28.19Mercuric Nitrate
Rs.11189.00 (Rs. eleven thousand one hundred eighty-nine only)
per M.T.
All Customs
28.20Potassium Carbonate Rs.1156.00 (Rs. one thousand one hundred fifty-six only) per M.T.All Customs
28.21Zinc Chrome Rs.2855.00 (Rs. two thousand eight hundred fifty-five only) per M.T.All Customs
28.22Potassium Dichromate. Rs.571.00(Rs. five hundred seventy-one only) per M.T. All Customs
28.23Potassium PermanganateRs.448.00(Rs. four hundred forty-eight only) per M.T. All Customs
28.24Zinc Phosphide
Rs. 3858.00 (Rs. three thousand eight hundred fifty-eight only) per
M.T.
All Customs.";
(xiii) in Chapter-29, for Sub-serial Nos. 29.01, 29.02, 29.03, 29.04, 29.05, 29.06, 29.07, 29.08, 29.09, 29.10, 29.11,
29.12, 29.13 and 29.14 and the entries relating thereto in columns 2, 3, 4, and 5, the following shall respectively be
substituted, namely:-
1.2. 3.
4.
5.
"29.01
1,5-Dichloro
Anthraquinone
or 1,8-Dichloro
Anthraquinone
Rs.1242.00(Rs. one thousand two hundred forty-two only ) per M.T. All Customs
29.02
3,7 Dihydroxy
Anthraquinone
Rs.1104.00(Rs. one thousand one hundred four only ) per M.T. All Customs
29.03AnthraquinoneRs.620.00 (Rs. six hundred twenty only) per M.T. All Customs
29.04Mercuric AcetateRs.11189.00 (Rs. eleven thousand one hundred eighty-nine only) per M.T.All Customs
29.05
Phenyl Mercuric
Acetate
Rs.8102.00 (Rs. eight thousand one hundred two only) per M.T. All Customs
29.06
Alfa Naphthyl
Amine
Rs.620.00 (Rs. six hundred twenty only) per M.T. All Customs
29.07Anthranilic AcidRs.620.00 (Rs. six hundred twenty only) per M.T. All Customs
29.08Chloropropamide
Rs.2238.00 (Rs. two thousand two hundred thirty-eight only) per M.T.
All Customs
29.09Nicotinic AcidRs.12732.00 (Rs. twelve thousand seven hundred thirty-two only) per M.T.All Customs
29.10
Musk Amvrette
Powder
Rs.12346.00 (Rs. twelve thousand three hundred forty-six only) per M.T. All Customs
29.11Captan Tech.Rs.4244.00 (Rs. four thousand two hundred forty-four only) per M.T. All Customs
29.12
(c) 16,17-
Dimethoxy
Dibenzan throne.
Rs.1242.00 (Rs. one thousand two hundred forty-two only) per M.T. All Customs
29.13Captafal Tech.Rs.3858.00 (Rs. three thousand eight hundred fifty-eight only) per M.T. All Customs
29.14
Organic Dye-
Intermediates
5.4% (five point four per cent. only) of the f.o.b. value subject to a maximum of
Rs.17.20 (Rs. seventeen and paise twenty only) per kg.
All Customs.";
(xiv) in Chapter-30, for Sub-serial Nos. 30.02, 30.03, 30.04, 30.05, 30.06, 30.07, 30.08, 30.09, 30.10, and 30.12 and the
entries relating thereto in columns 2, 3, 4, and 5, the following shall respectively be substituted, namely:-
1.2. 3.
4.
5.
"30.02
Anti-Asthmatic Ephedrine Tabs.
30 mg.
Rs.9.30 (Rs. nine and paise thirty only) per ten thousand
tablets
All Customs
30.03
Anti-Histamine Chlorpheniramine Tabs
4 mg.
Rs.6.20 (Rs. six and paise twenty only) per ten thousand
tablets
All Customs
30.04
Cortico-Steroid Dexamethasone Tabs
0.5 mg.
Rs.22.80 (Rs. twenty-two and paise eighty only) per ten
thousand tablets
21.80
1.00
30.05
Anti-Allergic/ Anti- Inflammatory
Predniso-lone Tabs 5 mg.
Rs.17.90(Rs. seventeen and paise ninety only) per
thousand tablets
17.70
0.20
30.06Indromethacin Capsules 25 mg.
Rs.18.50 (Rs. eighteen and paise fifty only) per
thousand tablets
All Customs
30.07Primidone Tabs 250 mg
Rs.10.70 (Rs. ten and paise seventy only) per
thousand tablets
All Customs
30.08Candistatin Vaginal
Rs.267.60 (Rs. two hundred sixty-seven and
paise sixty only) per thousand boxes of fourteen
tablets
191.60
76.00
30.09Sulfabiotics Dusting Powder 10 mg.
Rs.239.20.00 (Rs. two hundred thirty-nine and
paise twenty only) per thousand boxes of
fourteen tablets
163.20
76.00
30.10Trinicort-Injection 40 mg/ML in 1 ML vial
Rs.439.00 (Rs. four hundred thirty-nine only) for
thousand vials
All Customs
30.12
Ointments Hydro-cortisone Acetate Ointment tubes
weighing 5 gms per tube containing 1% active
ingredient by weight
Rs.34.70 (Rs. thirty-four and paise seventy only)
per thousand tubes
All
Customs.";
(xv) in Chapter-32, for Sub-serial Nos. 32.01, 32.02, 32.03, 32.04, 32.05, 32.06, 32.07, 32.08, 32.09, 32.10, 32.11, 32.12,
32.13, 32.14 and 32.15 and the entries relating thereto in columns 2, 3, 4, and 5, the following shall respectively be
substituted, namely:-
1.2. 3.
4.
5.
"32.01
Synthethic organic dye-stuffs, pigment
dyestuffs and colour lakes not elsewhere
specified
2.3%(two point three per cent. only) of the f.o.b. value
subject to a maximum of Rs.12.40 (Rs. twelve and paise
forty only) per kg.
All Customs
32.02
Optical whitening agents/ fluorescent
bleaching agents
3.1% (three point one per cent only) of the f.o.b. value All Customs
32.03
Synthethic organic dye-stuffs/ pigment
dyestuffs, namely, Olive OMW
Rs.2000.00 (Rs. two thousand only) per M.T. All Customs
32.04
Synthethic organic dye-stuffs/ pigment
dyestuffs, namely, Dark Blue DO
Rs.1380.00 ( Rs. one thousand three hundred eighty only)
per M.T.
All Customs
32.05
Synthethic organic dye-stuffs/ pigment
dyestuffs, namely, Bismark Brown R
Rs.862.00 (Rs. eight hundred sixty-two only) per M.T.
All Customs
32.06
Synthethic organic dye-stuffs/ pigment
dyestuffs, namely, Blue 2 RX
Rs.828.00 (Rs. eight hundred twenty-eight only) per M.T.
All Customs
32.07
Synthethic organic dye-stuffs/ pigment
dyestuffs, namely, Blue BC
Rs.862.00 (Rs. eight hundred sixty-two only) per M.T.All Customs
32.08
Synthethic organic dye-stuffs/ pigment
dyestuffs, namely, Blue RSN Powder
Rs.1242.00 (Rs. one thousand two hundred forty-two only )
per M.T.
All Customs
32.09
Synthethic organic dye-stuffs/ pigment
dyestuffs, namely, Bromo
Benzanthrone
Rs.1725.00 (Rs. one thousand seven hundred twenty-five
only) per M.T.
All Customs
32.10
Synthethic organic dye-stuffs/ pigment
dyestuffs, namely, Brown BR CDP
Rs.828.00 (Rs. eight hundred twenty-eight only) per M.T.All Customs
32.11
Synthethic organic dye-stuffs/ pigment
dyestuffs, namely, Brown R
Rs.931.00 (Rs. nine hundred thirty-one only) per M.T.All Customs
32.12Synthetic Enamel White Rs.2.50 (Rs. two and paise fifty only) per litre All Customs
32.13
Synthetic enamel coloured
(other than black)
Rs.1.40 (Re. one and paise forty only) per litre All Customs
32.14Plastic emulsion paints
Rs.2.20 (Rs. two and paise twenty only) per litre
All Customs
32.15Oil bound distemper Rs.827.00 (Rs. eight hundred twenty-seven only) per M.T.All Customs.";
(xvi) in Chapter -33, for Sub-serial Nos. 33.01 and 33.02 and the entries relating thereto in columns 2, 3, 4, and 5,
the following shall respectively be substituted, namely:-
1.2. 3.
4.
5.
"33.01
Perfumed
Agarbatties
9% (nine per cent. only) of the f.o.b. value subject to a maximum of Rs.15.80 (Rs.
fifteen and paise eighty only) per kg.
3.6%
5.4%
33.02Others
1.7% (one point seven per cent. only) of the f.o.b. value subject to a maximum of
Rs.14.00 (Rs. fourteen only) per kg.
0.8%
0.9%.";
(xvii) in Chapter -37, for Sub-serial Nos. 37.01, 37.02, 37.03, 37.04, 37.05, and 37.06 and the entries relating thereto
in columns 2, 3, 4, and 5, the following shall respectively be substituted, namely:-
1.2. 3.
4.
5.
"37.01
Unexposed orthographic art films in jumbo form
(with 1 m. and above)
Rs.9.00 (Rs. nine only) per sq. metre All Customs
37.02Unexposed medical X-ray Film (Polyester Base)
Rs.18.80 (Rs. eighteen and paise eighty only)
per sq. metre.
All Customs
37.03Unexposed Photographic Paper (B&W)
Rs.2.50 (Rs. two and paise fifty only) per sq.
metre
All Customs
37.04
Exposed colour cine film excluding instant
cine film.
Rs.4.90 (Rs. four and paise ninety only) per sq.
metre
All Customs
37.05
Exposed black and white cine film excluding
instant cine film
Rs.26.90 (Rs. twenty-six and paise ninety only)
per hundred linear metre
All Customs
37.0635 mm magnetic sound recording film
Rs.3.10 (Rs. three and paise ten only) per sq.
metre
All Customs.";
(xviii) in Chapter-38, for Sub-serial Nos. 38.01, 38.02, and 38.03 and the entries relating thereto in columns 2, 3, 4, and
5, the following shall respectively be substituted, namely:-
1.2. 3. 4. 5.
"38.01Glyphosate 95%Rs.6900.00 (Rs. six thousand nine hundred only) per M.T. All Customs
38.02Glyphosate 62%Rs. 3472.00 (Rs. three thousand four hundred seventy-two only) per M.T.All Customs
38.03Soft Ferrite PowderRs.1165.00 (Rs. one thousand one hundred sixty-five only) per M.T. All Customs.";
(xix) in Chapter -39, for Sub-serial Nos. 39.01, 39.02, 39.03,39.04, 39.07, 39.08, 39.09, 39.10, 39.18, 39.20, 39.21,
39.22, 39.24, 39.25, 39.26 and 39.27 and the entries relating thereto in columns 2, 3, 4, and 5, the following shall
respectively be substituted, namely:-
1.2. 3.
4.
5.
"39.01
Articles made of Acrylic when CENVAT facility has not been
availed
Rs.5.80 (Rs. five and paise
eighty only) per kg
1.70
4.10
39.02
Articles made of Acrylic when CENVAT facility has been
availed
Rs.1.70 (Re. one and paise
seventy only) per kg. All Customs
39.03
Articles made of Cellulose Acetate when CENVAT facility has
not been availed
Rs.2.70 (Rs. two and paise
seventy only) per kg.
1.20
1.50
39.04
Articles made of Cellulose Acetate when CENVAT facility has
been availed
Rs.1.20 (Re. one and paise
twenty only) per kg.
All Customs
39.07
Articles made of high density polyethylene when CENVAT facility
has not been availed
Rs.13.00 ( Rs. thirteen only)
per kg.
5.30
7.70
39.08
Articles made of high density polyethylene when CENVAT facility
has been availed
Rs.5.30 ( Rs. five and paise
thirty only) per kg.
All Customs
39.09
Articles made of polypropylene when CENVAT facility has
not been availed
Rs.11.10 (Rs. eleven and paise
ten only) per kg.
2.20
8.90
39.10
Articles made of polypropylene when CENVAT facility has
been availed
Rs.2.20 (Rs. two and paise
twenty only) per kg.
All Customs
39.18Articles made of cellulose nitrate sheets
Rs.34.10 (Rs. thirty-four and
paise ten only) per kg.
All Customs
39.20
Articles made of cellulose Acetate Butyrate 39.10 (Rs. thirty-nine and paise
ten only) per kg.
All Customs
39.21
Articles made of Polyacetal Rs.10.50 (Rs. ten and paise fifty
only) per kg.
All Customs
39.22
Articles made of Polycarbonate Rs.15.70 (Rs. fifteen and paise
seventy only) per kg.
All Customs
39.24
Woven sacks and bags made of plastic materials other than
reinforced plastics, w hen CENVAT facility has not been
availed
Rs.10.50 (Rs. ten and paise fifty
only) per kg. of net weight of
export product.
5.70
4.80
39.25
Woven sacks and bags made of plastic materials other than
reinforced plastics, when CENVAT facility has been availed
Rs.5.70 (Rs. five and paise
seventy only) per kg. of export
product
All Customs
39.26
Fabric Tarpaulines and other made-up articles made of plastic
materials other than reinforced plastics, wh en CENVAT facility
has not been availed
Rs.10.50 (Rs. ten and paise fifty
only) per kg. of net weight of
export product
5.70
4.80
39.27
Fabric Tarpaulines and other made-up articles made of plastic
materials other than reinforced plastics, wh en CENVAT facility
has been availed
Rs.5.70 (Rs. five and paise
seventy only) per kg. of export
product
All Customs.";
(xx) in Chapter- 40, for Sub-serial Nos. 40.01, 40.02, 40.03, 40.04, 40.05 and 40.06 and the entries relating thereto
in columns 2, 3, 4, and 5, the following shall respectively be substituted, namely:-
1.2. 3.
4.
5.
"40.01Bicycle/Cycle rickshaw tyres
Rs.7.40 (Rs. seven and paise forty
only) per pair
0.70
6.70
40.02
Bicycle/cycle rickshaw tubes (other than butyl rubber
tubes) fitted with valves
Rs.2.60 (Rs. two and paise sixty
only) per pair
0.30
2.30
40.03Bicycle/cycle rickshaw tubes made wholly from butyl rubber fitted with valves
10.8% (ten point eight
per cent only) of the
f.o.b. value subject to a
maximum of Rs.2.30
(Rs. two and paise thirty
only) per pair
6.5%
4.3%
40.04Articles manufactured wholly from butyl rubber, not elsewhere specified
Rs.6.80 (Rs. six and
paise eighty only) per
kg
All Customs
40.05
Heat Resistant Rubber Tension Tape/Heat Resistant Latex Rubber Thread for
use in Ready-made Garments/ Swim wear/ Sports wear/ Under garments and
made-ups only, subject to the condition that the exporters shall give a self-
declaration, duly authenticated by the Chartered Engineer, to the effect that
the goods have been manufactured out of duty paid imported natural
rubber/latex, when CENVAT facility has not been availed
12.7% (twelve point
seven per cent only of
the f.o.b. value subject
to a maximum of
Rs.30.10 (Rs. thirty and
paise ten only) per kg.
7.4%
5.3%
40.06
Heat Resistant Rubber Tension Tape/ Heat Resistant Latex Rubber Thread
for use in Ready-made Garments/ Swim wear/ Sports wear/ Under garments
and made-ups only, subject to the condition that the exporters shall give a self-
declaration, duly authenticated by the Chartered Engineer, to the effect that
the goods have been manufactured out of duty paid imported natural
rubber/latex, when CENVAT facility has been availed
7.4% (seven point four
per cent only) of the
f.o.b. value subject to a
maximum of Rs.17.50
(Rs. seventeen and
paise fifty only) per kg.
All
Customs.";
(xxi) in Chapter-41, for Sub-serial Nos. 41.01 and 41.02 and the entries relating thereto in columns 2, 3, 4, and 5,
the following shall respectively be substituted, namely:-
1.2. 3.
4.
5.
"41.01
Lining Leather - other than reptile
skins, reptile leather, fur skins, and hair-
on-skins
2.8% (two point eight per cent only) of the f.o.b. value subject
to a maximum of Rs.2.10 (Rs. two and paise ten only) per
sq. ft.
1.2%
1.6%
41.02
Finished Leather - other than reptile
skins, reptile leather, fur skins, and hair-
on-skins
5.1% (five point one per cent only) of the f.o.b. value subject
to a maximum of Rs.3.40 (Rs. three and paise forty only)
per sq. ft.
2.95%
2.15%.";
(xxii) in Chapter-42, for Sub-serial Nos. 42.01, 42.02 , 42.04, 42.05, 42.07, 42.08, 42.10, 42.11, 42.13, 42.14 , 42.16,
42.17, 42.19, 42.20, 42.22, 42.23, 42.25, 42.26, 42.28, 42.29, 42.30, 42.31, 42.32 and 42.33 and the entries relating
thereto in columns 2, 3, 4, and 5, the following shall respectively be substituted, namely:-
1.2. 3.
4.
5.
"42.01
Harness of all sorts, all materials (predominantly of leather with/
without covering of other materials, viz. plastic/ rubber, etc.), not
manufactured out of duty free finished leather imported under
Notification No.21/2002-Cus. dated the 1
st
March, 2002, when
CENVAT facility has not been availed
9.7% (nine point seven per
cent only) of f.o.b. subject to a
maximum of Rs.90.00 (Rs.
ninety only) per piece
1.2%
8.5%
42.02
Harness of all sorts all materials (predominantly of leather with/
without
covering of other materials, viz. plastic/ rubber, etc.), not manufactured
out of duty free finished leather imported under Notification
No.21/2002-Cus. dated the 1
st
March, 2002 when CENVAT facility
has been availed
1.2% (one point two per cent
only) of the f.o.b. value subject
to a maximum of Rs.11.80
(Rs. eleven and paise eighty
only) per piece
All Customs
42.04
Saddles, not manufactured out of duty free finished leather imported
under Notification No.21/2002-Cus. dated the 1
st
March, 2002 when
CENVAT facility has not been availed
9.7% (nine point seven per cent
only) of f.o.b. subject to a
maximum of Rs.184.00 (Rs. one
hundred eighty-four only) per
piece
1.2%
8.5%
42.05
Saddles, not manufactured out of duty free finished leather imported
under Notification No.21/2002-Cus. dated the 1
st
March, 2002 when
CENVAT facility has been availed
1.2% (one point two per cent
only) of the f.o.b. value subject to
a maximum of Rs.24.00 (Rs.
twenty-four only) per piece
All Customs
42.07
All kinds of leather bags, with or without shoulder straps including those
without handle and all kinds of travel goods not manufactured out of
duty free finished leather imported under Notification No.21/2002-Cus
dated the 1
st
March,2002 when CENVAT facility has not been
availed
6.8% (six point eight per cent
only) of the f.o.b. value subject to
a maximum of Rs.200.00 (Rs.
two hundred only) per piece
1.6%
5.2%
42.08
All kinds of leather bags, with or without shoulder straps including those
without handle and all kinds of travel goods; not manufactured out of
duty free finished leather imported under Notification No.21/2002-Cus
dated the 1
st
March,2002 when CENVAT facility has been availed
1.6% (one point six per cent
only) of the f.o.b. value subject to
a maximum of Rs.47.00 (Rs.
forty-seven only) per piece
All Customs
42.10
All kinds of leather wallets/purses, cardholders, pass cases, tri- folds,
cheque book covers, etc. not manufactured out of duty free finished
leather imported under Notification No.21/2002-Cus dated the 1
st
March,2002 when CENVAT facility has not been availed
6% (six per cent only) of the
f.o.b. value subject to a maximum
of Rs.37.00 (Rs. thirty-seven
only) per piece
1.8%
4.2%
42.11
All kinds of leather wallets/purses, cardholders, pass cases, tri- folds,
cheque book covers, etc. not manufactured out of duty free finished
leather imported under Notification No.21/2002-Cus dated the 1
st
March,2002 when CENVAT facility has been availed
1.8% (one point eight per cent
only) of the f.o.b. value subject to a
maximum of Rs.11.00 (Rs. eleven
only) per piece
All Customs
42.13
Leather apparel, not manufactured out of duty free finished leather
imported under Notification No.21/2002-Cus dated the 1
st
March,
2002 when CENVAT facility has not been availed
7.2% (seven point two per cent
only) of the f.o.b. value subject to a
maximum of Rs.360.00 (Rs. three
hundred sixty only) per piece
2.7%
4.5%
42.14
Leather apparel, not manufactured out of duty free finished leather
imported under Notification No.21/2002-Cus dated the 1
st
March,2002 when CENVAT facility has been availed
2.7% ( two point seven per cent
only) of the f.o.b. value subject to a
maximum of Rs.135.00 (Rs. one
hundred thirty-five only) per piece
All Customs
42.16
Industrial Leather Gloves with or without cotton, not manufactured out
of duty free finished leather imported under Notification No.21/2002-
Cus dated the 1
st
March,2002 when CENVAT facility has not
been availed
8% (eight per cent only) of the
f.o.b. value subject to a maximum of
Rs.10.70 (Rs. ten and paise
seventy only) per pair
3.5%
4.5%
42.17
Industrial Leather Gloves with or without cotton, not manufactured out
of duty free finished leather imported under Notification No.21/2002-
Cus dated the 1
st
March,2002 when CENVAT facility has been
availed
3.5% (three point five per cent
only) of the f.o.b. value subject to a
maximum of Rs.4.70 (Rs. four and
paise seventy only) per pair
All Customs
42.19
Other Leather Gloves with or without cotton lining not manufactured
out of duty free finished leather imported under Notification
No.21/2002-Cus dated the 1
st
March,2002 when CENVAT facility
has not been availed
7.1% (seven point one per cent
only) of the f.o.b. value subject to a
maximum of Rs.28.50 (Rs. twenty-
eight and paise fifty only) per pair
2.9%
4.2%
42.20
Other Leather Gloves with or without cotton lining, not manufactured
out of duty free finished leather imported under Notification
No.21/2002-Cus dated 1
st
March,2002 when CENVAT facility
has been availed
2.9% (two point nine per cent
only) of the f.o.b. value subject to a
maximum of Rs.11.80 (Rs. eleven
and paise eighty only) per pair
All Customs
42.22
Golf Gloves made of leather or synthetic materials or combination of
leather and synthetic materials, not manufactured out of duty free
finished leather imported under Notification No.21/2002-Cus dated
the 1
st
March,2002, when CENVAT facility has not been availed
7.7% (seven point seven per cent
only) of the f.o.b. value subject to a
maximum of Rs.10.30 (Rs. ten and
paise thirty only) per piece
4.2%
3.5%
42.23
Golf Gloves made of leather or synthetic materials or combination of
leather and synthetic materials , not manufactured out of duty free
finished leather imported under Notification No.21/2002-Cus dated
the 1
st
March,2002 when CENVAT facility has been availed
4.2% (four point two per cent only)
of the f.o.b. value subject to a
maximum of Rs.6.00 (Rs. six only)
per piece
All Customs
42.25
All other leather goods, excluding goods manufactured from duty free
finished leather imported under Notification No. 21/2002-Cus. dated the 1
st
March, 2002, not elsewhere specified in this Chapter, when CENVAT
facility has not been availed
4.9% (four point nine per
cent only) of the f.o.b.
value subject to a
maximum of Rs.53.50
(Rs. fifty-three and paise
fifty only) per piece
1.9%
3%
42.26
All other leather goods, excluding goods manufactured from duty free
finished leather imported under Notification No. 21/2002-Cus. dated the 1
st
March, 2002), not elsewhere specified in this Chapter, when CENVAT
facility has been availed
1.9% (one point nine per
cent only) of the f.o.b.
value subject to a
maximum of Rs.21.50
(Rs. twenty-one and
paise fifty only) per
piece
All Customs
42.28
All kinds of leather bags, with or without shoulder straps including those
without handle and all kinds of travel goods not manufactured out of duty free
finished leather imported under Notification No.21/2002-Cus dated the 1
st
March,2002 but manufactured out of leather in combination with other
materials when leather is less than 60% of the visible area, when CENVAT
facility has not been availed
3.7% (three point seven
per cent only) of the f.o.b.
value subject to a
maximum of Rs.85.00
(Rs. eighty-five only) per
piece
1%
2.7%
42.29
All kinds of leather bags, with or without shoulder straps including those
without handle and all kinds of travel goods; not manufactured out of duty
free finished leather imported under Notification No.21/2002-Cus dated the 1
st
March,2002 but manufactured out of leather in combination with other
materials when leather is less than 60% of the visible area , when CENVAT
facility has been availed
1% (one per cent only) of
the f.o.b. value subject to a
maximum of Rs.25.00
(Rs. twenty-five only) per
piece
All Customs
42.30
All kinds of leather wallets/purses, cardholders, pass cases, tri- folds, cheque
book covers, etc. not manufactured out of duty free finished leather imported
under Notification No.21/2002-Cus dated the 1
st
March,2002 but
manufactured out of leather in combination with other materials when leather
is less than 60% of the visible area, when CENVAT facility has not been
availed
3.3% (three point three
per cent only) of the f.o.b.
value subject to a
maximum of Rs.16.00
(Rs. sixteen only) per
piece
1%
2.3%
42.31
All kinds of leather wallets/purses, cardholders, pass cases, tri- folds, cheque
book covers, etc. not manufactured out of duty free finished leather imported
under Notification No.21/2002-Cus dated the 1
st
March,2002 but
manufactured out of leather in combination with other materials when leather
is less than 60% of the visible area , when CENVAT facility has been
availed
1% (one per cent only) of
the f.o.b. value subject to a
maximum of Rs.5.00 (Rs.
five only) per piece
All Customs
42.32
All other leather goods, excluding goods manufactured from duty free
finished leather imported under Notification No. 21/2002-Cus. dated the 1
st
March, 2002, not elsewhere specified in this Chapter, but manufactured out
of leather in combination with other materials when leather is less than 60%
of the visible area , when CENVAT facility has not been availed
2.2% (two point two per
cent only) of the f.o.b.
value subject to a
maximum of Rs.18.50
(Rs. eighteen and paise
fifty only) per piece
1%
1.2%
42.33
All other leather goods, excluding goods manufactured from duty free
finished leather imported under Notification No. 21/2002-Cus. dated the 1
st
March, 2002), not elsewhere specified in this Chapter, but manufactured out
of leather in combination with other materials when leather is less than 60%
of the visible area , when CENVAT facility has been availed
1% (one per cent only) of
the f.o.b. value subject to a
maximum of Rs.8.50 (Rs.
eight and paise fifty only)
per piece
All
Customs.";
(xxiii) in Chapter -50, for Sub-serial Nos. 50.01 and 50.02 and the entries relating thereto in columns 2, 3, 4, and 5,
the following shall respectively be substituted, namely:-
1.2. 3.
4.
5.
"50.01
Fabrics made out of natural silk other than made of
Noil silk/Noil silk yarn
Rs.86.00 (Rs. eighty-six only) per kg. of silk
content
All Customs
50.02Fabric made of Noil silk/Noil silk yarn
Rs.24.50 (Rs. twenty-four and paise fifty only)
per kg. of silk content
All Customs.";
29
th
January, 2004.
Notification No. 12/2004 - Customs (N.T.)
In exercise of the powers conferred by rule 3, read with rules 4, of the Customs and Central Excise Duties Drawback Rules,
1995, the Central Government, 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 9
th
February, 2004, namely:-
In the Table annexed to the said notification,-
(i) in Chapter-3, for Sub-serial Nos. 03.02 and 03.03 and the entries relating thereto in columns 2, 3, 4, and 5,
the following shall respectively be substituted, namely:-
1.2. 3. 4. 5.
"03.02
Marine Products all sorts, packed in Aseptic Bag kept in M.S.
drums, when CENVAT facility has not been availed
Re.0.55 (Paise fifty-five only)
per kg. of the net content
0.10 0.45
03.03
Marine Products all sorts packed in Aseptic Bag kept in M.S. drums,
when CENVAT facility has been availed
Re.0.10 (Paise ten only) per
kg. of the net content
All
Customs.";
(ii) in Chapter-4, for Sub-serial Nos. 04.02 and 04.04 and the entries relating thereto in columns 2, 3, 4, and 5,
the following shall respectively be substituted, namely:-
1.2. 3. 4. 5.
"04.02
All sorts Food/ Provision/Food products, packed in Aseptic Bag kept in
M.S. drums, when CENVAT facility has not been availed
Re.0.55 (Paise fifty-five only)
per kg. of the net content
0.10 0.45
04.04
All sorts of Food/Provision/Food products, packed in Aseptic Bag kept
in M.S. drums, when CENVAT facility has been availed
Re.0.10 (Paise ten only)
per kg. of the net content
All
Customs.";
(iii) in Chapter-7, for Sub-serial Nos. 07.02 and 07.04 and the entries relating thereto in columns 2, 3, 4, and 5,
the following shall respectively be substituted, namely:-
1.2. 3. 4. 5.
"07.02
Edible vegetables roots and tubes , packed in Aseptic Bag kept in
M.S. drums , when CENVAT facility has not been availed
Re.0.55 (Paise fifty-five only)
per kg. of the net content
0.10 0.45
07.04
Edible vegetables roots and tubes, packed in Aseptic Bag kept in
M.S. drums , when CENVAT facility has been availed
Re.0.10 (Paise ten only) per
kg. of the net content
All
Customs.";
(iv) in Chapter- 8, for Sub-serial nos. 08.02 and 08.04 and the entries relating thereto in columns 2, 3, 4, and 5,
the following shall respectively be substituted, namely:-
1.2. 3.
4.
5.
"08.02
Edible fruits and nuts, peel of citrus fruit or melons, packed in Aseptic
Bag kept in M.S. drums , when CENVAT facility has not been availed
Re.0.55 (Paise fifty-five
only) per kg. of the net
content
0.10
0.45
08.04
Edible fruits and nuts, peel of citrus fruit or melons , packed in Aseptic
Bag kept in M.S. drums , when CENVAT facility has been availed
Re.0.10 (Paise ten only)
per kg. of the net content
All Customs.";
(v) in Chapter-9, for Sub-serial Nos. 09.02 and 09.04 and the entries relating thereto in columns 2, 3, 4, and 5,
the following shall respectively be substituted, namely:-
1.2. 3.
4.
5.
"09.02
Coffee, tea, mate and spices, all sorts, specified, packed in Aseptic Bag
kept in M.S. drums, when CENVAT facility has not
been availed
Re.0.55 (Paise fifty-five
only) per kg. of the net
content
0.10
0.45
09.04
Coffee, tea, mate and spices, all sorts, specified , packed in Aseptic Bag
kept in M.S. drums, when CENVAT facility has been
availed
Re.0.10 (Paise ten only)
per kg. of the net content
All Customs.";
(vi) in Chapter-16, for Sub-serial Nos. 16.02 and 16.04 and the entries relating thereto in columns 2, 3, 4, and 5,
the following shall be respectively substituted, namely:-
1.2. 3.
4.
5.
"16.02
Preparation of meat and marine products all sorts, packed in Aseptic Bag
kept in M.S. drums , when CENVAT facility has not
been availed
Re.0.55 (Paise fifty-five
only) per kg. of the net
content
0.10
0.45
16.04
Preparation of meat and marine products all sorts, packed in Aseptic Bag
kept in M.S. drums , when CENVAT facility has been
availed
Re.0.10 (Paise ten
only) per kg. of the net
content
All Customs.";
(vii) in Chapter-17, for Sub-serial Nos. 17.02 and 17.04 and the entries relating thereto in columns 2, 3, 4, and 5,
the following shall be respectively substituted, namely:-
1.2. 3.
4.
5.
"17.02
Sugar and sugar confectionery, all sorts, packed in Aseptic Bag kept
in M.S. drums , when CENVAT facility has not been
availed
Re.0.55 (Paise fifty-five
only) per kg. of the net
content
0.10
0.45
17.04
Sugar and sugar confectionery, all sorts, packed in Aseptic Bag kept
in M.S. drums, when CENVAT facility has been
availed
Re.0.10 (Paise ten only)
per kg. of the net content
All Customs.";
(viii) in Chapter-18, for Sub-serial Nos. 18.02 and 18.04 and the entries relating thereto in columns 2, 3, 4, and 5,
the following shall respectively be substituted, namely:-
1.2. 3.
4.
5.
"18.02
Cocoa and Cocoa preparations , packed in Aseptic Bag kept in
M.S. drums , when CENVAT facility has not been availed
Re.0.55 (Paise fifty-five only)
per kg. of the net content
0.10
0.45
18.04
Cocoa and Cocoa preparations , packed in Aseptic Bag kept in M.S.
drums, when CENVAT facility has been availed
Re.0.10 (Paise ten only) per
kg. of the net content
All Customs.";
(ix) in Chapter-19, for Sub-serial Nos. 19.02 and 19.04 and the entries relating thereto in columns 2, 3, 4, and 5,
the following shall respectively be substituted, namely:-
1.2. 3.
4.
5.
"19.02
Preparation of cereals, flour, starch or milk pasteries products, packed in
Aseptic Bag kept in M.S. drums, when CENVAT facility has
not been availed
Re.0.55 (Paise fifty-
five only) per kg. of
the net content
0.10
0.45
19.04
Preparation of cereals, flour, starch or milk pasteries products, packed in
Aseptic Bag kept in M.S. drums not elsewhere specified,
when CENVAT facility has been availed
Re.0.10 (Paise ten
only) per kg. of the
net content
All Customs.";
(x) in Chapter-20, for Sub-serial Nos. 20.02, 20.04, 20.06, 20.07, 20.09, 20.11, 20.13 and 20.15 and the entries
relating thereto in columns 2, 3, 4, and 5, the following shall respectively be substituted, namely:-
1.2. 3.
4.
5.
'20.02
Fruit pulp/fruit juice, fruit preparation, including mango/ guava juice/pulps
and their concentrates, packed in Aseptic Bag kept in M.S. drums ,
when CENVAT facility has not been availed
Re.0.55 (Paise fifty-five
only) per kg. of the net
content
0.10
0.45
20.04
Fruit pulp/fruit juice, fruit preparation, including mango/ guava juice/pulps
and their concentrates, packed in Aseptic Bag kept in M.S. drums ,
when CENVAT facility has been availed
Re.0.10 (Paise ten only)
per kg. of the net content
All Customs
20.06
Fruit Jams, packed in other containers , when CENVAT facility has not
been availed
Rs.1.25 (Re. one and paise
twenty-five only)) per kg. of
the net content
0.25
1.00
20.07
Fruit Jams, packed in containers other than OTS Cans , when CENVAT
facility has been availed
Re.0.25(Paise twenty-five
only) per kg. of the net
content
All Customs
20.09
Fruit products, not otherwise specified, , packed in Aseptic Bag kept
in M.S. drums , when CENVAT facility has not been
availed
Re.0.55 (Paise fifty-five
only) per kg. of the net
content
0.10
0.45
20.11
Fruit products, not otherwise specified, packed in Aseptic Bag kept
in M.S. drums , when CENVAT facility has been availed
Re.0.10 (Paise ten only)
per kg. of the net content
All Customs
20.13
Preparation of vegetables, fruits, nuts or other parts of plants, packed in
Aseptic Bag kept in M.S. drums, when CENVAT facility has not been
availed
Re.0.55 (Paise fifty-five
only) per kg. of the net
content
0.10
0.45
20.15
Preparation of vegetables, fruits, nuts or other parts of plants, packed in
Aseptic Bag kept in M.S. drums when CENVAT facility has been availed
Re.0.10 (Paise ten only)
per kg. of the net content
All
Customs.";
(xi) in Chapter-21, for Sub-serial Nos. 21.02 and 21.04 and the entries relating thereto in columns 2, 3, 4, and 5,
the following shall respectively be substituted, namely:-
1.2. 3.
4.
5.
"21.02
Chutneys and condiment pastes, all sorts, and Miscellaneous Edible
preparation, all sorts, packed in Aseptic Bag kept in M.S. drums, when
CENVAT facility has not been availed
Re.0.55 (Paise fifty-
five only) per kg. of
the net content
0.10
0.45
21.04
Chutneys and condiment pastes, all sorts, and Miscellaneous Edible
preparation, all sorts, packed in Aseptic Bag kept in M.S. drums, when
CENVAT facility has been availed
Re.0.10 (Paise ten
only) per kg. of the net
content
All Customs.";
(xii) in Chapter-28, for Sub-serial Nos. 28.01, 28.02, 28.03, 28.04, 28.05, 28.06, 28.07, 28.08, 28.09, 28.10, 28.11,
28.12, 28.13, 28.14, 28.15, 28.16, 28.17, 28.18, 28.19, 28.20, 28.21, 28.22, 28.23 and 28.24 and the entries relating
thereto in columns 2, 3, 4, and 5, the following shall respectively be substituted, namely:-
1.2. 3.
4.
5.
"28.01Ortho Phosphoric Acid Rs.1080.00 (Rs. one thousand eighty only) per M.T. All Customs
28.02Hydro Fluoric Acid 70% Rs.382.00 (Rs. three hundred eighty-two only) per M.T. All Customs
28.03Phosphorus PentasulphideRs.1235.00 (Rs. one thousand two hundred thirty-five only) per M.T.All Customs
28.04Caustic Potash Rs.1268.00 (Rs. one thousand two hundred sixty-eight only) per M.T.All Customs
28.05
Zinc Oxide -I.P./B.P./U.S.P.
Grade
Rs.10400.00 (Rs. ten thousand four hundred only) per M.T. All Customs
28.06Zinc Oxide -Others
Rs.8874.00 (Rs. eight thousand eight hundred seventy-four only) per
M.T.
All Customs
28.07
Lead Oxide Grey (Lead Sub-
Oxide) Rs.2700.00 (Rs. two thousand seven hundred only) per M.T. All Customs
28.08Red lead Rs.3009.00 (Rs. three thousand nine only) per M.T. All Customs
28.09Litharge Rs.3009.00 (Rs. three thousand nine only) per M.T. All Customs
28.10
Mercuric Oxide (Red &
Yellow)
Rs.16976.00 (Rs. sixteen thousand nine hundred seventy-six only) per
M.T.
All Customs
28.11Mercuric Chloride
Rs.13890.00 (Rs. thirteen thousand eight hundred ninety only) per
M.T.
All Customs
28.12
Mercurous Chloride
(Calomel)
Rs.13890.00 (Rs. thirteen thousand eight hundred ninety only) per
M.T.
All Customs
28.13
Copper Oxy-chloride 50%
WDP
Rs.6173.00 (Rs. six thousand one hundred seventy-three only) per
M.T.
All Customs
28.14Mercuric Bromide Rs.8102.00 (Rs. eight thousand one hundred two only) per M.T.All Customs
28.15Mercuric Iodide
Rs.22378.00 (Rs. twenty-two thousand three hundred seventy-
eight only) per M.T.
All Customs
28.16Nickel Sulphate
Rs.2624.00 (Rs. two thousand six hundred twenty-four only) per
M.T.
All Customs
28.17Copper Sulphate Rs.3087.00 (Rs. three thousand eighty-seven only) per M.T. All Customs
28.18Mercuric Sulphate
Rs.11189.00 (Rs. eleven thousand one hundred eighty-nine only)
per M.T.
All Customs
28.19Mercuric Nitrate
Rs.11189.00 (Rs. eleven thousand one hundred eighty-nine only)
per M.T.
All Customs
28.20Potassium Carbonate Rs.1156.00 (Rs. one thousand one hundred fifty-six only) per M.T.All Customs
28.21Zinc Chrome Rs.2855.00 (Rs. two thousand eight hundred fifty-five only) per M.T.All Customs
28.22Potassium Dichromate. Rs.571.00(Rs. five hundred seventy-one only) per M.T. All Customs
28.23Potassium PermanganateRs.448.00(Rs. four hundred forty-eight only) per M.T. All Customs
28.24Zinc Phosphide
Rs. 3858.00 (Rs. three thousand eight hundred fifty-eight only) per
M.T.
All Customs.";
(xiii) in Chapter-29, for Sub-serial Nos. 29.01, 29.02, 29.03, 29.04, 29.05, 29.06, 29.07, 29.08, 29.09, 29.10, 29.11,
29.12, 29.13 and 29.14 and the entries relating thereto in columns 2, 3, 4, and 5, the following shall respectively be
substituted, namely:-
1.2. 3.
4.
5.
"29.01
1,5-Dichloro
Anthraquinone
or 1,8-Dichloro
Anthraquinone
Rs.1242.00(Rs. one thousand two hundred forty-two only ) per M.T. All Customs
29.02
3,7 Dihydroxy
Anthraquinone
Rs.1104.00(Rs. one thousand one hundred four only ) per M.T. All Customs
29.03AnthraquinoneRs.620.00 (Rs. six hundred twenty only) per M.T. All Customs
29.04Mercuric AcetateRs.11189.00 (Rs. eleven thousand one hundred eighty-nine only) per M.T.All Customs
29.05
Phenyl Mercuric
Acetate
Rs.8102.00 (Rs. eight thousand one hundred two only) per M.T. All Customs
29.06
Alfa Naphthyl
Amine
Rs.620.00 (Rs. six hundred twenty only) per M.T. All Customs
29.07Anthranilic AcidRs.620.00 (Rs. six hundred twenty only) per M.T. All Customs
29.08ChloropropamideRs.2238.00 (Rs. two thousand two hundred thirty-eight only) per M.T. All Customs
29.09Nicotinic AcidRs.12732.00 (Rs. twelve thousand seven hundred thirty-two only) per M.T.All Customs
29.10
Musk Amvrette
Powder
Rs.12346.00 (Rs. twelve thousand three hundred forty-six only) per M.T. All Customs
29.11Captan Tech.Rs.4244.00 (Rs. four thousand two hundred forty-four only) per M.T. All Customs
29.12
(c) 16,17-
Dimethoxy
Dibenzan throne.
Rs.1242.00 (Rs. one thousand two hundred forty-two only) per M.T. All Customs
29.13Captafal Tech.Rs.3858.00 (Rs. three thousand eight hundred fifty-eight only) per M.T. All Customs
29.14
Organic Dye-
Intermediates
5.4% (five point four per cent. only) of the f.o.b. value subject to a maximum of
Rs.17.20 (Rs. seventeen and paise twenty only) per kg.
All Customs.";
(xiv) in Chapter-30, for Sub-serial Nos. 30.02, 30.03, 30.04, 30.05, 30.06, 30.07, 30.08, 30.09, 30.10, and 30.12 and the
entries relating thereto in columns 2, 3, 4, and 5, the following shall respectively be substituted, namely:-
1.2. 3.
4.
5.
"30.02
Anti-Asthmatic Ephedrine Tabs.
30 mg.
Rs.9.30 (Rs. nine and paise thirty only) per ten thousand
tablets
All Customs
30.03
Anti-Histamine Chlorpheniramine Tabs
4 mg.
Rs.6.20 (Rs. six and paise twenty only) per ten thousand
tablets
All Customs
30.04
Cortico-Steroid Dexamethasone Tabs
0.5 mg.
Rs.22.80 (Rs. twenty-two and paise eighty only) per ten
thousand tablets
21.80
1.00
30.05
Anti-Allergic/ Anti- Inflammatory
Predniso-lone Tabs 5 mg.
Rs.17.90(Rs. seventeen and paise ninety only) per
thousand tablets
17.70
0.20
30.06Indromethacin Capsules 25 mg.
Rs.18.50 (Rs. eighteen and paise fifty only) per
thousand tablets
All Customs
30.07Primidone Tabs 250 mg
Rs.10.70 (Rs. ten and paise seventy only) per
thousand tablets
All Customs
30.08Candistatin Vaginal
Rs.267.60 (Rs. two hundred sixty-seven and
paise sixty only) per thousand boxes of fourteen
tablets
191.60
76.00
30.09Sulfabiotics Dusting Powder 10 mg.
Rs.239.20.00 (Rs. two hundred thirty-nine and
paise twenty only) per thousand boxes of
fourteen tablets
163.20
76.00
30.10Trinicort-Injection 40 mg/ML in 1 ML vial
Rs.439.00 (Rs. four hundred thirty-nine only) for
thousand vials
All Customs
30.12
Ointments Hydro-cortisone Acetate Ointment tubes
weighing 5 gms per tube containing 1% active
ingredient by weight
Rs.34.70 (Rs. thirty-four and paise seventy only)
per thousand tubes
All
Customs.";
(xv) in Chapter-32, for Sub-serial Nos. 32.01, 32.02, 32.03, 32.04, 32.05, 32.06, 32.07, 32.08, 32.09, 32.10, 32.11, 32.12,
32.13, 32.14 and 32.15 and the entries relating thereto in columns 2, 3, 4, and 5, the following shall respectively be
substituted, namely:-
1.2. 3.
4.
5.
"32.01
Synthethic organic dye-stuffs, pigment
dyestuffs and colour lakes not elsewhere
specified
2.3%(two point three per cent. only) of the f.o.b. value
subject to a maximum of Rs.12.40 (Rs. twelve and paise
forty only) per kg.
All Customs
32.02
Optical whitening agents/ fluorescent
bleaching agents
3.1% (three point one per cent only) of the f.o.b. value All Customs
32.03
Synthethic organic dye-stuffs/ pigment
dyestuffs, namely, Olive OMW
Rs.2000.00 (Rs. two thousand only) per M.T. All Customs
32.04
Synthethic organic dye-stuffs/ pigment
dyestuffs, namely, Dark Blue DO
Rs.1380.00 ( Rs. one thousand three hundred eighty only)
per M.T.
All Customs
32.05
Synthethic organic dye-stuffs/ pigment
dyestuffs, namely, Bismark Brown R
Rs.862.00 (Rs. eight hundred sixty-two only) per M.T.
All Customs
32.06
Synthethic organic dye-stuffs/ pigment
dyestuffs, namely, Blue 2 RX
Rs.828.00 (Rs. eight hundred twenty-eight only) per M.T.
All Customs
32.07
Synthethic organic dye-stuffs/ pigment
dyestuffs, namely, Blue BC
Rs.862.00 (Rs. eight hundred sixty-two only) per M.T.All Customs
32.08
Synthethic organic dye-stuffs/ pigment
dyestuffs, namely, Blue RSN Powder
Rs.1242.00 (Rs. one thousand two hundred forty-two only )
per M.T.
All Customs
32.09
Synthethic organic dye-stuffs/ pigment
dyestuffs, namely, Bromo
Benzanthrone
Rs.1725.00 (Rs. one thousand seven hundred twenty-five
only) per M.T.
All Customs
32.10
Synthethic organic dye-stuffs/ pigment
dyestuffs, namely, Brown BR CDP
Rs.828.00 (Rs. eight hundred twenty-eight only) per M.T.All Customs
32.11
Synthethic organic dye-stuffs/ pigment
dyestuffs, namely, Brown R
Rs.931.00 (Rs. nine hundred thirty-one only) per M.T.All Customs
32.12Synthetic Enamel White Rs.2.50 (Rs. two and paise fifty only) per litre All Customs
32.13
Synthetic enamel coloured
(other than black)
Rs.1.40 (Re. one and paise forty only) per litre All Customs
32.14Plastic emulsion paints
Rs.2.20 (Rs. two and paise twenty only) per litre
All Customs
32.15Oil bound distemper Rs.827.00 (Rs. eight hundred twenty-seven only) per M.T.All Customs.";
(xvi) in Chapter -33, for Sub-serial Nos. 33.01 and 33.02 and the entries relating thereto in columns 2, 3, 4, and 5,
the following shall respectively be substituted, namely:-
1.2. 3.
4.
5.
"33.01
Perfumed
Agarbatties
9% (nine per cent. only) of the f.o.b. value subject to a maximum of Rs.15.80 (Rs.
fifteen and paise eighty only) per kg.
3.6%
5.4%
33.02Others
1.7% (one point seven per cent. only) of the f.o.b. value subject to a maximum of
Rs.14.00 (Rs. fourteen only) per kg.
0.8%
0.9%.";
(xvii) in Chapter -37, for Sub-serial Nos. 37.01, 37.02, 37.03, 37.04, 37.05, and 37.06 and the entries relating thereto
in columns 2, 3, 4, and 5, the following shall respectively be substituted, namely:-
1.2. 3.
4.
5.
"37.01
Unexposed orthographic art films in jumbo form
(with 1 m. and above)
Rs.9.00 (Rs. nine only) per sq. metre All Customs
37.02Unexposed medical X-ray Film (Polyester Base)
Rs.18.80 (Rs. eighteen and paise eighty only)
per sq. metre.
All Customs
37.03Unexposed Photographic Paper (B&W)
Rs.2.50 (Rs. two and paise fifty only) per sq.
metre
All Customs
37.04
Exposed colour cine film excluding instant
cine film.
Rs.4.90 (Rs. four and paise ninety only) per sq.
metre
All Customs
37.05
Exposed black and white cine film excluding
instant cine film
Rs.26.90 (Rs. twenty-six and paise ninety only)
per hundred linear metre
All Customs
37.0635 mm magnetic sound recording film
Rs.3.10 (Rs. three and paise ten only) per sq.
metre
All Customs.";
(xviii) in Chapter-38, for Sub-serial Nos. 38.01, 38.02, and 38.03 and the entries relating thereto in columns 2, 3, 4, and
5, the following shall respectively be substituted, namely:-
1.2. 3. 4. 5.
"38.01Glyphosate 95%Rs.6900.00 (Rs. six thousand nine hundred only) per M.T. All Customs
38.02Glyphosate 62%Rs. 3472.00 (Rs. three thousand four hundred seventy-two only) per M.T.All Customs
38.03Soft Ferrite PowderRs.1165.00 (Rs. one thousand one hundred sixty-five only) per M.T. All Customs.";
(xix) in Chapter -39, for Sub-serial Nos. 39.01, 39.02, 39.03,39.04, 39.07, 39.08, 39.09, 39.10, 39.18, 39.20, 39.21,
39.22, 39.24, 39.25, 39.26 and 39.27 and the entries relating thereto in columns 2, 3, 4, and 5, the following shall
respectively be substituted, namely:-
1.2. 3.
4.
5.
"39.01
Articles made of Acrylic when CENVAT facility has not been
availed
Rs.5.80 (Rs. five and paise
eighty only) per kg
1.70
4.10
39.02
Articles made of Acrylic when CENVAT facility has been
availed
Rs.1.70 (Re. one and paise
seventy only) per kg.
All Customs
39.03
Articles made of Cellulose Acetate when CENVAT facility has
not been availed
Rs.2.70 (Rs. two and paise
seventy only) per kg.
1.20
1.50
39.04
Articles made of Cellulose Acetate when CENVAT facility has
been availed
Rs.1.20 (Re. one and paise
twenty only) per kg.
All Customs
39.07
Articles made of high density polyethylene when CENVAT facility
has not been availed
Rs.13.00 ( Rs. thirteen only)
per kg.
5.30
7.70
39.08
Articles made of high density polyethylene when CENVAT facility
has been availed
Rs.5.30 ( Rs. five and paise
thirty only) per kg.
All Customs
39.09
Articles made of polypropylene when CENVAT facility has
not been availed
Rs.11.10 (Rs. eleven and paise
ten only) per kg.
2.20
8.90
39.10
Articles made of polypropylene when CENVAT facility has
been availed
Rs.2.20 (Rs. two and paise
twenty only) per kg.
All Customs
39.18Articles made of cellulose nitrate sheets
Rs.34.10 (Rs. thirty-four and
paise ten only) per kg.
All Customs
39.20Articles made of cellulose Acetate Butyrate
39.10 (Rs. thirty-nine and paise
ten only) per kg.
All Customs
39.21Articles made of Polyacetal
Rs.10.50 (Rs. ten and paise fifty
only) per kg.
All Customs
39.22Articles made of Polycarbonate
Rs.15.70 (Rs. fifteen and paise
seventy only) per kg.
All Customs
39.24
Woven sacks and bags made of plastic materials other than
reinforced plastics, w hen CENVAT facility has not been
availed
Rs.10.50 (Rs. ten and paise fifty
only) per kg. of net weight of
export product.
5.70
4.80
39.25
Woven sacks and bags made of plastic materials other than
reinforced plastics, when CENVAT facility has been availed
Rs.5.70 (Rs. five and paise
seventy only) per kg. of export
product
All Customs
39.26
Fabric Tarpaulines and other made-up articles made of plastic
materials other than reinforced plastics, wh en CENVAT facility
has not been availed
Rs.10.50 (Rs. ten and paise fifty
only) per kg. of net weight of
export product
5.70
4.80
39.27
Fabric Tarpaulines and other made-up articles made of plastic
materials other than reinforced plastics, wh en CENVAT facility
has been availed
Rs.5.70 (Rs. five and paise
seventy only) per kg. of export
product
All Customs.";
(xx) in Chapter- 40, for Sub-serial Nos. 40.01, 40.02, 40.03, 40.04, 40.05 and 40.06 and the entries relating thereto
in columns 2, 3, 4, and 5, the following shall respectively be substituted, namely:-
1.2. 3.
4.
5.
"40.01Bicycle/Cycle rickshaw tyres
Rs.7.40 (Rs. seven and paise forty
only) per pair
0.70
6.70
40.02
Bicycle/cycle rickshaw tubes (other than butyl rubber
tubes) fitted with valves
Rs.2.60 (Rs. two and paise sixty
only) per pair
0.30
2.30
40.03Bicycle/cycle rickshaw tubes made wholly from butyl rubber fitted with valves
10.8% (ten point eight
per cent only) of the
f.o.b. value subject to a
maximum of Rs.2.30
(Rs. two and paise thirty
only) per pair
6.5%
4.3%
40.04Articles manufactured wholly from butyl rubber, not elsewhere specified
Rs.6.80 (Rs. six and
paise eighty only) per
kg
All Customs
40.05
Heat Resistant Rubber Tension Tape/Heat Resistant Latex Rubber Thread for
use in Ready-made Garments/ Swim wear/ Sports wear/ Under garments and
made-ups only, subject to the condition that the exporters shall give a self-
declaration, duly authenticated by the Chartered Engineer, to the effect that
the goods have been manufactured out of duty paid imported natural
rubber/latex, when CENVAT facility has not been availed
12.7% (twelve point
seven per cent only of
the f.o.b. value subject
to a maximum of
Rs.30.10 (Rs. thirty and
paise ten only) per kg.
7.4%
5.3%
40.06
Heat Resistant Rubber Tension Tape/ Heat Resistant Latex Rubber Thread
for use in Ready-made Garments/ Swim wear/ Sports wear/ Under garments
and made-ups only, subject to the condition that the exporters shall give a self-
declaration, duly authenticated by the Chartered Engineer, to the effect that
the goods have been manufactured out of duty paid imported natural
rubber/latex, when CENVAT facility has been availed
7.4% (seven point four
per cent only) of the
f.o.b. value subject to a
maximum of Rs.17.50
(Rs. seventeen and
paise fifty only) per kg.
All
Customs.";
(xxi) in Chapter-41, for Sub-serial Nos. 41.01 and 41.02 and the entries relating thereto in columns 2, 3, 4, and 5,
the following shall respectively be substituted, namely:-
1.2. 3.
4.
5.
"41.01
Lining Leather - other than reptile
skins, reptile leather, fur skins, and hair-
on-skins
2.8% (two point eight per cent only) of the f.o.b. value subject
to a maximum of Rs.2.10 (Rs. two and paise ten only) per
sq. ft.
1.2%
1.6%
41.02
Finished Leather - other than reptile
skins, reptile leather, fur skins, and hair-
on-skins
5.1% (five point one per cent only) of the f.o.b. value subject
to a maximum of Rs.3.40 (Rs. three and paise forty only)
per sq. ft.
2.95%
2.15%.";
(xxii) in Chapter-42, for Sub-serial Nos. 42.01, 42.02 , 42.04, 42.05, 42.07, 42.08, 42.10, 42.11, 42.13, 42.14 , 42.16,
42.17, 42.19, 42.20, 42.22, 42.23, 42.25, 42.26, 42.28, 42.29, 42.30, 42.31, 42.32 and 42.33 and the entries relating
thereto in columns 2, 3, 4, and 5, the following shall respectively be substituted, namely:-
1.2. 3.
4.
5.
"42.01
Harness of all sorts, all materials (predominantly of leather with/
without covering of other materials, viz. plastic/ rubber, etc.), not
manufactured out of duty free finished leather imported under
Notification No.21/2002-Cus. dated the 1
st
March, 2002, when
CENVAT facility has not been availed
9.7% (nine point seven per
cent only) of f.o.b. subject to a
maximum of Rs.90.00 (Rs.
ninety only) per piece
1.2%
8.5%
42.02
Harness of all sorts all materials (predominantly of leather with/
without
covering of other materials, viz. plastic/ rubber, etc.), not manufactured
out of duty free finished leather imported under Notification
No.21/2002-Cus. dated the 1
st
March, 2002 when CENVAT facility
has been availed
1.2% (one point two per cent
only) of the f.o.b. value subject
to a maximum of Rs.11.80
(Rs. eleven and paise eighty
only) per piece
All Customs
42.04
Saddles, not manufactured out of duty free finished leather imported
under Notification No.21/2002-Cus. dated the 1
st
March, 2002 when
CENVAT facility has not been availed
9.7% (nine point seven per cent
only) of f.o.b. subject to a
maximum of Rs.184.00 (Rs. one
hundred eighty-four only) per
piece
1.2%
8.5%
42.05
Saddles, not manufactured out of duty free finished leather imported
under Notification No.21/2002-Cus. dated the 1
st
March, 2002 when
CENVAT facility has been availed
1.2% (one point two per cent
only) of the f.o.b. value subject to
a maximum of Rs.24.00 (Rs.
twenty-four only) per piece
All Customs
42.07
All kinds of leather bags, with or without shoulder straps including those
without handle and all kinds of travel goods not manufactured out of
duty free finished leather imported under Notification No.21/2002-Cus
dated the 1
st
March,2002 when CENVAT facility has not been
availed
6.8% (six point eight per cent
only) of the f.o.b. value subject to
a maximum of Rs.200.00 (Rs.
two hundred only) per piece
1.6%
5.2%
42.08
All kinds of leather bags, with or without shoulder straps including those
without handle and all kinds of travel goods; not manufactured out of
duty free finished leather imported under Notification No.21/2002-Cus
dated the 1
st
March,2002 when CENVAT facility has been availed
1.6% (one point six per cent
only) of the f.o.b. value subject to
a maximum of Rs.47.00 (Rs.
forty-seven only) per piece
All Customs
42.10
All kinds of leather wallets/purses, cardholders, pass cases, tri- folds,
cheque book covers, etc. not manufactured out of duty free finished
leather imported under Notification No.21/2002-Cus dated the 1
st
March,2002 when CENVAT facility has not been availed
6% (six per cent only) of the
f.o.b. value subject to a maximum
of Rs.37.00 (Rs. thirty-seven
only) per piece
1.8%
4.2%
42.11
All kinds of leather wallets/purses, cardholders, pass cases, tri- folds,
cheque book covers, etc. not manufactured out of duty free finished
leather imported under Notification No.21/2002-Cus dated the 1
st
March,2002 when CENVAT facility has been availed
1.8% (one point eight per cent
only) of the f.o.b. value subject to a
maximum of Rs.11.00 (Rs. eleven
only) per piece
All Customs
42.13
Leather apparel, not manufactured out of duty free finished leather
imported under Notification No.21/2002-Cus dated the 1
st
March,
2002 when CENVAT facility has not been availed
7.2% (seven point two per cent
only) of the f.o.b. value subject to a
maximum of Rs.360.00 (Rs. three
hundred sixty only) per piece
2.7%
4.5%
42.14
Leather apparel, not manufactured out of duty free finished leather
imported under Notification No.21/2002-Cus dated the 1
st
March,2002 when CENVAT facility has been availed
2.7% ( two point seven per cent
only) of the f.o.b. value subject to a
maximum of Rs.135.00 (Rs. one
hundred thirty-five only) per piece
All Customs
42.16
Industrial Leather Gloves with or without cotton, not manufactured out
of duty free finished leather imported under Notification No.21/2002-
Cus dated the 1
st
March,2002 when CENVAT facility has not
been availed
8% (eight per cent only) of the
f.o.b. value subject to a maximum of
Rs.10.70 (Rs. ten and paise
seventy only) per pair
3.5%
4.5%
42.17
Industrial Leather Gloves with or without cotton, not manufactured out
of duty free finished leather imported under Notification No.21/2002-
Cus dated the 1
st
March,2002 when CENVAT facility has been
availed
3.5% (three point five per cent
only) of the f.o.b. value subject to a
maximum of Rs.4.70 (Rs. four and
paise seventy only) per pair
All Customs
42.19
Other Leather Gloves with or without cotton lining not manufactured
out of duty free finished leather imported under Notification
No.21/2002-Cus dated the 1
st
March,2002 when CENVAT facility
has not been availed
7.1% (seven point one per cent
only) of the f.o.b. value subject to a
maximum of Rs.28.50 (Rs. twenty-
eight and paise fifty only) per pair
2.9%
4.2%
42.20
Other Leather Gloves with or without cotton lining, not manufactured
out of duty free finished leather imported under Notification
No.21/2002-Cus dated 1
st
March,2002 when CENVAT facility
has been availed
2.9% (two point nine per cent
only) of the f.o.b. value subject to a
maximum of Rs.11.80 (Rs. eleven
and paise eighty only) per pair
All Customs
42.22
Golf Gloves made of leather or synthetic materials or combination of
leather and synthetic materials, not manufactured out of duty free
finished leather imported under Notification No.21/2002-Cus dated
the 1
st
March,2002, when CENVAT facility has not been availed
7.7% (seven point seven per cent
only) of the f.o.b. value subject to a
maximum of Rs.10.30 (Rs. ten and
paise thirty only) per piece
4.2%
3.5%
42.23
Golf Gloves made of leather or synthetic materials or combination of
leather and synthetic materials , not manufactured out of duty free
finished leather imported under Notification No.21/2002-Cus dated
the 1
st
March,2002 when CENVAT facility has been availed
4.2% (four point two per cent only)
of the f.o.b. value subject to a
maximum of Rs.6.00 (Rs. six only)
per piece
All Customs
42.25
All other leather goods, excluding goods manufactured from duty free
finished leather imported under Notification No. 21/2002-Cus. dated the 1
st
March, 2002, not elsewhere specified in this Chapter, when CENVAT
facility has not been availed
4.9% (four point nine per
cent only) of the f.o.b.
value subject to a
maximum of Rs.53.50
(Rs. fifty-three and paise
fifty only) per piece
1.9%
3%
42.26
All other leather goods, excluding goods manufactured from duty free
finished leather imported under Notification No. 21/2002-Cus. dated the 1
st
March, 2002), not elsewhere specified in this Chapter, when CENVAT
facility has been availed
1.9% (one point nine per
cent only) of the f.o.b.
value subject to a
maximum of Rs.21.50
(Rs. twenty-one and
paise fifty only) per
piece
All Customs
42.28
All kinds of leather bags, with or without shoulder straps including those
without handle and all kinds of travel goods not manufactured out of duty free
finished leather imported under Notification No.21/2002-Cus dated the 1
st
March,2002 but manufactured out of leather in combination with other
materials when leather is less than 60% of the visible area, when CENVAT
facility has not been availed
3.7% (three point seven
per cent only) of the f.o.b.
value subject to a
maximum of Rs.85.00
(Rs. eighty-five only) per
piece
1%
2.7%
42.29
All kinds of leather bags, with or without shoulder straps including those
without handle and all kinds of travel goods; not manufactured out of duty
free finished leather imported under Notification No.21/2002-Cus dated the 1
st
March,2002 but manufactured out of leather in combination with other
materials when leather is less than 60% of the visible area , when CENVAT
facility has been availed
1% (one per cent only) of
the f.o.b. value subject to a
maximum of Rs.25.00
(Rs. twenty-five only) per
piece
All Customs
42.30
All kinds of leather wallets/purses, cardholders, pass cases, tri- folds, cheque
book covers, etc. not manufactured out of duty free finished leather imported
under Notification No.21/2002-Cus dated the 1
st
March,2002 but
manufactured out of leather in combination with other materials when leather
is less than 60% of the visible area, when CENVAT facility has not been
availed
3.3% (three point three
per cent only) of the f.o.b.
value subject to a
maximum of Rs.16.00
(Rs. sixteen only) per
piece
1%
2.3%
42.31
All kinds of leather wallets/purses, cardholders, pass cases, tri- folds, cheque
book covers, etc. not manufactured out of duty free finished leather imported
under Notification No.21/2002-Cus dated the 1
st
March,2002 but
manufactured out of leather in combination with other materials when leather
is less than 60% of the visible area , when CENVAT facility has been
availed
1% (one per cent only) of
the f.o.b. value subject to a
maximum of Rs.5.00 (Rs.
five only) per piece
All Customs
42.32
All other leather goods, excluding goods manufactured from duty free
finished leather imported under Notification No. 21/2002-Cus. dated the 1
st
March, 2002, not elsewhere specified in this Chapter, but manufactured out
of leather in combination with other materials when leather is less than 60%
of the visible area , when CENVAT facility has not been availed
2.2% (two point two per
cent only) of the f.o.b.
value subject to a
maximum of Rs.18.50
(Rs. eighteen and paise
fifty only) per piece
1%
1.2%
42.33
All other leather goods, excluding goods manufactured from duty free
finished leather imported under Notification No. 21/2002-Cus. dated the 1
st
March, 2002), not elsewhere specified in this Chapter, but manufactured out
of leather in combination with other materials when leather is less than 60%
of the visible area , when CENVAT facility has been availed
1% (one per cent only) of
the f.o.b. value subject to a
maximum of Rs.8.50 (Rs.
eight and paise fifty only)
per piece
All
Customs.";
(xxiii) in Chapter -50, for Sub-serial Nos. 50.01 and 50.02 and the entries relating thereto in columns 2, 3, 4, and 5,
the following shall respectively be substituted, namely:-
1.2. 3.
4.
5.
"50.01
Fabrics made out of natural silk other than made of
Noil silk/Noil silk yarn
Rs.86.00 (Rs. eighty-six only) per kg. of silk
content
All Customs
50.02Fabric made of Noil silk/Noil silk yarn
Rs.24.50 (Rs. twenty-four and paise fifty only)
per kg. of silk content
All Customs.";
