[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. 131/2016 - CUSTOMS (N.T.)
New Delhi, the
31st October, 2016
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 and 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 (hereinafter referred to as the
said rules) and in supersession of 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, except as respects things done or omitted to be done
before such supersession, the Central Government hereby determines the rates of
drawback as specified in the Schedule annexed hereto (hereinafter referred to
as the said Schedule) subject to the following notes and conditions, namely:-
Notes and conditions:
(1) The
tariff items and descriptions of goods in the said Schedule are aligned with
the tariff items and descriptions of goods in the First Schedule to the Customs
Tariff Act, 1975 (51 of 1975) at the four-digit level only. The descriptions of
goods given at the six digit or eight digit or modified six or eight digits in
the said Schedule are in several cases not aligned with the descriptions of
goods given in the First Schedule to the Customs Tariff Act, 1975.
(2) The
general rules for the interpretation of the First Schedule to the Customs
Tariff Act, 1975 shall, mutatis mutandis, apply for classifying the export
goods listed in the said Schedule.
(3) Notwithstanding
anything contained in the said Schedule, -
(i) all
art-ware or handicraft items shall be classified under the heading of art-ware
or handicraft (of constituent material) as mentioned in the relevant Chapters;
(ii) any
identifiable ready to use machined part or component predominantly made of
iron, steel or aluminium, made through casting or forging process, and not
specifically mentioned at six digit level or more in Chapter 84 or 85 or 87,
may be classified under the relevant tariff item (depending upon material
composition and making process) under heading 8487 or 8548 or 8708, as the case
may be, irrespective of classification of such part or component at four digit
level in Chapter 84 or 85 or 87 of the said Schedule;
(iii) the
sports gloves mentioned below heading 4203 or 6116 or 6216 shall be classified
in that heading and all other sports gloves shall be classified under heading
9506.
(4) The
figures shown in columns (4) and (6) in the said Schedule refer to the rate of
drawback expressed as a percentage of the free on board value or the rate per
unit quantity of the export goods, as the case may be.
(6) An
export product accompanied with application for removal of excisable goods for
export (ARE-1) and forming part of project export (including turnkey export or
supplies) for which no figure is shown in column (5) and
(7) in
the said Schedule, shall be so declared by the exporter and the maximum amount
of drawback that can be availed under the said Schedule shall not exceed the
amount calculated by applying ad-valorem rate of drawback shown in column (4)
or (6) to one and half times the ARE- 1 value. (7) The figures shown in the
said Schedule in columns (4) and (5) refer to the total drawback (Customs,
Central Excise and Service Tax component put together) allowable and those appearing
in columns (6) and (7) refer to the drawback allowable under the Customs
component. The difference in rates between the columns (4) and (6) refers to
the Central Excise and Service Tax component of drawback. If the rate indicated
is the same in the columns (4) and (6), it shall mean that the same pertains to
only Customs component and is available irrespective of whether the exporter
has availed of Cenvat facility or not.
(8) The
rates of drawback specified against the various tariff items in the said
Schedule in specific terms or on ad valorem basis, unless otherwise
specifically provided, are inclusive of drawback for packing materials used, if
any.
(9) Drawback
at the rates specified in the said Schedule shall be applicable only if the
procedural requirements for claiming drawback as specified in rules 11, 12 and
13 of the said rules, unless otherwise relaxed by the competent authority, are
satisfied.
(10) The
rates of drawback specified in the said Schedule shall not be applicable to
export of a commodity or product if such commodity or product is –
(a) manufactured
partly or wholly in a warehouse under section 65 of the Customs Act, 1962 (52
of 1962);
(b) manufactured
or exported in discharge of export obligation against an Advance Authorisation or
Duty Free Import Authorisation issued under the Duty Exemption Scheme of the
relevant Foreign Trade Policy;
Provided that where
exports are made against Special Advance Authorisation issued under paragraph
4.04A of the Foreign Trade Policy 2015-20 in discharge of export obligations in
terms of Notification No. 45/2016-Customs dated 13th August, 2016, the rates of
drawback specified in the said Schedule shall apply as if in the said Schedule-
(i)
the heading A and heading B are heading
C and heading D, respectively; and
(ii)
the entries in columns (4), (5), (6) and
(7) against the Tariff items in the said Schedule below all Chapters, except
Chapter 61 and 62, are NIL, and those in Chapters 61 and 62 are as specified in
the Table annexed hereto;
(c) manufactured or exported by a unit licensed as
hundred per cent. Export Oriented Unit in terms of the provisions of the
relevant Foreign Trade Policy;
(d) manufactured or exported by any of the units
situated in Free Trade Zones or Export Processing Zones or Special Economic
Zones;
(e) manufactured or exported availing the benefit
of the notification No. 32/1997– Customs, dated 01st April, 1997.
(11) The rates and caps of drawback
specified in columns (4) and (5) of the said Schedule shall not be applicable to
export of a commodity or product if such commodity or product is –
(a) 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) manufactured or exported in terms of sub-rule
(2) of rule 19 of the said Central Excise Rules, 2002.
(12) The expression “when
Cenvat facility has not been availed”, used in the said Schedule, shall mean
that the exporter shall satisfy the following conditions, namely:-
(a) the exporter shall declare, and if necessary,
establish to the satisfaction of the Assistant Commissioner of Customs or
Assistant Commissioner of Central Excise or Deputy Commissioner of Customs or
Deputy Commissioner of Central Excise, as the case may be, that no Cenvat
facility has been availed for any of the inputs or input services used in the
manufacture of the export product;
(b) if the goods are exported under bond or claim
for rebate of duty of Central Excise, a certificate from the Superintendent of
Customs or Superintendent of Central Excise in-charge of the factory of
production, to the effect that no Cenvat facility has been availed for any of
the inputs or input services used in the manufacture of the export product, is
produced:
Provided
that the certificate regarding non-availment of Cenvat facility shall not be
required in the case of exports of handloom products or handicrafts (including
handicrafts of brass art-ware) or finished leather and other export products
which are unconditionally exempt from the duty of Central Excise.
(13) Whenever a composite
article is exported for which any specific rate has not been provided in the
said Schedule, the rates of drawback applicable to various constituent materials
can be extended to the composite article according to net content of such
materials on the basis of a self-declaration to be furnished by the exporter to
this effect and in case of doubt or where there is any information contrary to
the declarations, the proper officer of customs shall cause a verification of
such declarations.
(14) The term „article of
leather? in Chapter 42 of the said Schedule shall mean any article wherein (a)
60% or more of the outer visible surface area; or (b) 60% or more of the outer
and inner surface area taken together, excluding shoulder straps or handles or
fur skin trimming, if any, is of leather notwithstanding that such article is
made of leather and any other material.
(15) The term “dyed”, wherever
used in the said Schedule in relation to textile materials, shall include yarn
or piece dyed or predominantly printed or coloured in the body.
(16) The term “dyed” in
relation to fabrics and yarn of cotton, shall include “bleached or mercerised
or printed or mélange??.
(17) The term “dyed” in
relation to textile materials in Chapters 54 and 55 shall include “printed or
bleached”.
(18) In respect of the tariff
items in Chapters 60, 61, 62 and 63 of the said Schedule, the blend containing
cotton and man-made fibre shall mean that content of man-made fibre in it shall
be more than 15% but less than 85% by weight and the blend containing wool and
man-made fibre shall mean that content of man-made fibre in it shall be more
than 15% but less than 85% by weight. The garment or made-up of cotton or wool
or man-made fibre or silk shall mean that the content in it of the respective fibre
is 85% or more by weight.
(19) The term “shirts” in
relation to Chapters 61 and 62 of the said Schedule shall include “shirts with
hood”.
(20) In respect of the tariff
items appearing in Chapter 64 of the said Schedule, leather shoes, boots or
half boots for adult shall comprise the following sizes, namely: -
(a) French point or Paris point or Continental Size
above 33;
(b) English or UK adult size 1 and above;
and
(c) American or USA adult size 1 and
above.
(21) In respect of the tariff
items appearing in Chapter 64 of the said Schedule, leather shoes, boots or
half boots for children shall comprise the following sizes, namely: -
(a) French point or Paris point or Continental Size
upto 33;
(b) English or UK children size upto 13;
and
(c) American or USA children size upto 13.
(22) The drawback rates
specified in the said Schedule against tariff items 711301, 711302 and 711401
shall apply only to goods exported by airfreight, post parcel or authorised
courier through the Custom Houses as specified in para 4.72 of the Hand Book of
Procedures, 2015- 2020 published vide Public Notice No.1/ 2015-2020, dated the
1 st April, 2015 of the Government of India in the Ministry of Commerce and
Industry, after examination by the Customs Appraiser or Superintendent to
ascertain the quality of gold or silver and the quantity of net content of gold
or silver in the gold jewellery or silver jewellery or silver articles. The
free on board value of any consignment through authorised courier shall not
exceed rupees twenty lakhs.
(23) The drawback rates
specified in the said Schedule against tariff items 711301, 711302 and 711401
shall not be applicable to goods manufactured or exported in discharge of
export obligation against any Scheme of the relevant Foreign Trade Policy of
the Government of India which provides for duty free import or replenishment or
procurement from local sources of gold or silver.
(24) 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 (v) 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 Central Excise Rules, 2002 and the exporter
claiming the drawback rate against said tariff items shall make appropriate
declaration at the time of export.
(25) “Vehicles” of Chapter 87
of the said Schedule shall comprise completely built unit or completely knocked
down (CKD) unit or semi knocked down (SKD) unit.
2. All claims for duty drawback at the rates of
drawback notified herein shall be filed with reference to the tariff items and
descriptions of goods shown in columns (1) and (2) of the said Schedule
respectively. Where, in respect of the export product, the rate of drawback
specified in the said Schedule is Nil or is not applicable, the rate of
drawback may be fixed, on an application by an individual manufacturer or
exporter in accordance with the said rules. Where the claim for duty drawback
is filed with reference to tariff item of the said Schedule and it is for the
rate of drawback specified herein, an application, as referred under sub-rule
(1) of rule 7 of the said rules shall not be admissible.
3. The amount referred in sub-rule (3) of rule 7
of the said rules, relating to provisional drawback amount as may be specified
by the Central Government, shall be equivalent to the Customs component, as
provided by the drawback rate and drawback cap shown in column (6) and (7) in
the said Schedule for the tariff item corresponding to the export goods, if
applicable, and determined as if it were a claim for duty drawback filed with
reference to such rate and cap.
4. This notification shall come into force on the 15th day of November, 2016.
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