Drawback Cap of Rs. 1344 and Rs. 2688 Notified on High Alumina Bricks and Magnesite Carbon Bricks

[Customs Notification No. 04 (Non Tariff) dated 15^th January 2013]

In exercise of the powers conferred by sub-sections (2) and (3) of section 75 of the Customs Act, 1962 (52 of 1962), sub-sections (2) and (2A) of section 37 of the Central Excise Act, 1944 (1 of 1944), section 93A and sub-sections (2) and (3) of section 94 of the Finance Act, 1994 (32 of 1994), read with rules 3, 4 and 5 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, the Central Government, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 92/2012- Customs (N.T.), dated the 4^th October, 2012 published vide number G.S.R. 742 (E), dated the 4^th October, 2012, namely:-

In the Schedule to the said notification, in Chapter 69 relating to “CERAMIC PRODUCTS”, for tariff items falling under heading 6902 and the entries relating thereto, the following tariff items and entries shall be substituted, namely :-

Tariff Item	Description of Goods	Unit	Drawback when Cenvat facility has not been availed		Drawback when Cenvat facility has been availed
			Drawback Rate	Drawback cap per unit in Rs.	Drawback Rate	Drawback cap per unit in Rs.
“690201	High Alumina (Bubble Alumina Based) Bricks and Shapes and/or Castables and Mortars	MT	3.2%	2688	3.2%	2688
690202	High Alumina (Synthetic Base) Bricks/Shapes and/or Ramming Mass, Castables and Mortars	MT	3.2%	2957	3.2%	2957
690203	High Alumina Blast Furnace Stove Bricks/ Shapes and Mortars	MT	3.2%	2688	3.2%	2688
690204	High Alumina Bricks and Shapes and/or Ramming Mass, Castables and Mortars	MT	3.2%	2688	3.2%	2688
690205	Magnesia Dolomite Bricks and Shapes and/or Ramming Mass, Castables and Mortars	MT	3.2%	1344	3.2%	1344
690206	Magnesite Chrome Magnesia Co-clinker Bricks and Shapes and/or Ramming Mass, Castables and Mortars	MT	3.2%	1920	3.2%	1920
690207	Magnesia Carbon Bricks/Shapes and/or Ramming Mass, Castables and Mortars	MT	3.2%	1344	3.2%	1344
690208	Magnesite Bricks and Shapes and/or Ramming Mass, Castables and Mortars	MT	3.2%	1344	3.2%	1344
690209	Alumina Carbon Bricks/ Shapes and/or Ramming Mass, Castables and Mortars	MT	4%	1440	4%	1440
690210	Alumina Carbon/ Slide Gate Plate Refractory and Attachments	MT	3.2%	1344	3.2%	1344
690211	Alumina Fused Cast Refractories	MT	3.2%	1344	3.2%	1344
690212	Chrome Magnesite Bricks and Shapes and/or Ramming Mass, Castables and Mortars	MT	3.2%	1344	3.2%	1344
690213	Alumina Carbon Continuous Casting Refractories and/or Mortars	MT	4%	1440	4%	1440
690299	Others		2%		2%	”

[F. No. 609/135/2012-DBK]