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Notification No. 19/65-Customs, dated 6-2-1965
Drawback rates-goods taken into use- after importation.
In exercise of the powers conferred by sub-section (2) of section 74 of the Customs Act, 1962 (52 of 1962), and in
supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 49-
Customs, dated the 1st February, 1963, the Central Government hereby fixes the rates mentioned in column (2) of the Table
below as the rates at which drawback of import duty shall be allowed in respect of goods used after their importation, which
have been out of Customs control for the period specified in the corresponding entry in column (1) of the said Table:
TABLE
Length of period between the date of clearance for home consumption and the date when the
goods are placed under customs control for export.
Percentage of import duty to be
paid as drawback
(1) (2)
Not more than 6 months
More than 6 months but not more than 12 months
More than 12 months but not more than 18 months
More than 18 months but not more than 24 months
More than 24 months but not more than 30 months
More than 30 months but not more than 36 months
More than 36 months but not more than 12 months
85%
70%
60%
50%
40%
30%
Nil
Provided that where the period referred to in column (1) is more than 24 months, drawback shall be allowed, only, if the
Commissioner of Customs concerned on sufficient cause being shown, has in that particular case extended the period beyond
24 months :
Provided further that when any of the goods specified below have been used after their importation into India, drawback of
import duty paid thereon shall not be allowed when they are exported out of India.
(i) Wearing apparel.
(ii) Tea-chests.
(iii) Exposed cinematograph films passed by the Board of Film Censors in India
(iv) Unexposed photographic films, paper and plates, and X-ray films.
(2) Notwithstanding anything contained in paragraph 1, in respect of a motor car or goods (other than the goods specified in
the second proviso to that paragraph), imported by a personal and private use, drawback of duty shall be calculated by
reducing the import duty paid in respect of such motor car or goods by 4%, 3%, 2 and a half percent and 2% for use for each
quarter or part thereof during the period of first year, second year, third year and fourth year respectively :
Provided that where the period aforesaid is more than 2 years, drawback shall be allowed, only if the Board, on sufficient
cause being shown, has in that particular case extended the period beyond 2 years :
Provided further that no drawback shall be allowed if such motor car or goods has or have been used for more than 4 years.
Notification No. 19-Cus., dated 6th February, 1965 as amended by Notifications No. 154-Cus.,
dated 8th November, 1969 and No. 45-Cus., dated 2nd May. 1970.
notifications no 19 65 cus | iKargos