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10
th
December,2002.
Notification No. 80/2002-Customs (N.T.)
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), the Central Government, being satisfied that it is necessary in the public
interest so to do, hereby makes the following amendments in the notification of the Government of India in the erstwhile
Ministry of Finance (Department of Revenue), number 33/2002-Customs(N.T.), dated the 29
th
May, 2002, namely:-
In the said notification,-
(a) in the General Note No.2, for clause (e), the following clause shall be substituted, namely:-
"(e) manufactured or exported by availing the rebate of duty paid on materials used in the manufacture or
processing of such commodity or product in terms of rule 18 of the Central Excise Rules, 2002";
(b) in the Table,-
(i) in Chapter 52,
(a) for the entry in column 2 occurring against Serial/Sub-serial No.52.01, the following entry shall be _substituted,
namely:-
2.
"Dyed/ coloured Handloom fabrics including processed handloom fabrics
(excluding lungies)";
(b) for the entry in column 2 occurring against Serial/Sub-serial No.52.02, the following entry shall be _substituted,
namely:-
2.
" Cotton Grey Fabrics ( including handlooms and cotton embroidered fabrics), when CENVAT facility has not been
availed";
(ii) in Chapter 57,
(a) for the entry in column 3 occurring against Serial/Sub-serial No.57.01, the following entry shall be _substituted,
namely:-
3.
"9.5% (nine point five per cent. only) of the f.o.b. value subject to a maximum of Rs.300.00 (Rs. three hundred only) per
sq. metre";
(b) for the entry in column 2 occurring against Serial/Sub-serial No.57.02, the following entry shall be _substituted,
namely:-
2.
" Cotton Durries / Cotton Rugs (including Chindi Durries)/ Cotton Chenille Rag Rug Durries/ Printed Durries/ Druggets
where Cotton predominates by weight";
(iii) in Chapter 62, after Serial/Sub-Serial No.62.15 and the entries relating thereto in columns 2, 3, 4 and 5, the
following shall respectively be inserted _, namely:-
1.2. 3.
4.
5.
"62.151
Woollen Garments/ Garments made out of wool worsted blended fabrics with wool
content not less than 35%, namely, suits, blazers, trousers, and jackets, excluding
those made from shoddy fabric/yarn, when CENVAT facility has been availed.
2.8% (two point
eight per cent
only) of f.o.b.
value.
All Customs";
iv) in Chapter 63, for the entry in column 2 occurring against Serial/Sub-Serial No.63.08, the following entry shall be
_substituted, namely:-
2.
" All other undyed /unprocessed /grey made ups including Tassels and throws, made of cotton (including handlooms),
when CENVAT facility has not been availed";
(v) in Chapter 64, in Serial/Sub-Serial Nos.64.06, 64.07, 64.08 and 64.09, for the entry in columns 3 occurring
against each of them, the following entries shall respectively be _substituted, namely:-

1.3.
"64.0610% (ten per cent. only) of f.o.b. value subject to a maximum of Rs. 42.00 (Rs. forty-two only) per pair.
64.074% (four per cent only) of f.o.b. value subject to a maximum of Rs.17.00 (Rs. seventeen only) per pair.
64.086%( six per cent. only) of f.o.b. value subject to a maximum of Rs.25.00 (Rs. twenty-five only) per pair
64.092.2%( two point two per cent. only) of f.o.b. value subject to a maximum of Rs.9.00 (Rs. nine only) per pair";
(vi) in Chapter 73, for Serial/Sub-serial Nos. 73.29 and 73.30, and the entries relating thereto in columns 2, 3, 4 and
5, the following shall respectively be _substituted, namely:-
1.2. 3.
4.
5.
"73.29
Non-alloy/ Carbon Steel Forgings (rough)/ unmachined/ semi-finished/ machined/
identifiable ready-to-use machined parts/ components, manufactured through
forging process, when CENVAT facility has not been availed.
Rs.19.00 (Rs.
nineteen only) per
kg. of steel content.
12.00
7.00
73.30
Alloy Steel Forgings (rough) / unmachined/semi-finished/ machined/ identifiable
ready-to-use machined parts/ components, manufactured through forging
process, when CENVAT facility has not been availed .
Rs.30.00 (Rupees
thirty only) per kg.
of steel content.
19.50
10.50";
(vii) in Chapter 96,-
(a) for Serial/Sub-serial No.96.03, and the entries relating thereto in columns 2, 3, 4 and 5, the following shall be
_substituted, namely:-
1.2. 3.
4.
5.
"96.03
Fountain pens, ball point pens, fibre tip pens, colour pens,
highlighter pens, sketch pens, roller ball pens, gel pens and
marker pens, all sorts, (including gift sets with or without box) .
16% (sixteen per cent only) of the f.o.b.
value subject to a maximum of Rs.6.00
(Rs. six only) per piece
12.5%
3.5%
96.031Mechanical Pencils.
9.5% (nine point five per cent only) of
the f.o.b. value subject to a maximum
of Re.1.00 (Re. one only) per piece
9%
0.5%";
(b) after Serial/Sub-serial No.96.06, and the entries relating thereto in columns 2, 3, 4 and 5, the following shall
respectively be inserted_, namely:-
1.2. 3.
4.
5.
"96.07
Hot Water Bottle made out of rubber including natural rubber , when
CENVAT facility has been availed.
Rs.5.50 (Rs. five and paise
fifty only) per piece.
All
Customs ".
Alok Jha
Under Secretary to the Government of India
F.No.609/99/2002-DBK
Note: The principal notification was published in the Gazette of India vide G.S.R.392(E), dated the29
th
May, 2002.