CBEC Clarification on Duty Drawback Rate
Changes of 21 Jan 2014
[CBEC
Circular No. 03 dated 30th January 2014]
Subject:
All Industry Rates of Duty Drawback, effective 21.9.2013.
The
Ministry had received representations from Export Promotion Councils, Trade Associations,
individual segments of industry, as well as feedback from field formations and
other Departments, after the All Industry Rates (AIR) of Duty Drawback
effective 21.9.2013 were notified vide Notification No. 98/2013-Cus. (N.T.) dated
14.09.2013.
2. Certain amendments that are
effective from 25.01.2014 have been carried out vide Notification No. 05/2014-Customs (N.T.), dated
21.01.2014. The notification may please be downloaded from www.cbec.gov.in
and perused for details. The main changes/amendments made are:
a) Separate
entries have been created for (i) Accelerated Freeze Dried (AFD) crustaceans
under tariff item 030603 (ii) knitted or crocheted fabrics containing 5% or
more by weight of spandex/ lycra/ elastane,
for grey as well as dyed, under tariff items 600210 to 600217 and 600410 to
600417 (iii) gloves, specially designed for use in sports namely golf gloves,
made of synthetic materials, under tariff items 611609 and 621608 (iv) fabric
swatches under tariff item 630701 and (v) poultry equipment and parts thereof
under tariff item 843601;
b) Drawback
Caps have been changed for tariff item nos. 420207, 420210 & 420307, coir
products falling under chapter 57 and motor cars of heading 8703;
c) Drawback
rate of 1.7% or 1.9% (Customs portion) under chapter 87 has been changed to 2%.
Tractors (8701) have been provided composite rate and cap;
d) Description
for tariff item no. 4820200001 has been amended to cover only those stationery
items which are either with PVC/BOPP jackets or are laminated. Drawback rates
and caps have also been rationalized for tariff item nos. 4820200001,
4820200009, soft stuffed toys (950304), PVC inflatable toys (950305) and
croquet sets (95069962);
e) Existing
entry under tariff item no. 731902 i.e. “Steel Cops/pirn/bobbins”
has been replicated under heading 7326 with same rate and cap.
3. Public Notices and Standing Orders for guidance of the trade and
officers/staff may be issued. Difficulties faced, if any, in implementation of
the changes may be brought to the notice of the Board.
F.No. 609/115/2013-DBK