Drawback Cap of Rs. 1276 Notified on Guar Gum Refined Split and Guar
Meal
·
DBK Rate Reduced to 0.75% from 1%
[Customs Notification No. 41 (Non
Tariff) dated 26th April 2017]
Regarding amendment in
Notification no. 131/2016-Customs (N.T.) dated 31.10.2016 relating to AIR of
duty drawback with respect to Guar and its products.
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,
the Central Government hereby makes the following further amendments in the
notification of the Government of India in the Ministry of Finance (Department
of Revenue), No. 131/2016 - Customs (N.T.), dated the 31st October, 2016,
published vide number G.S.R. 1018 (E), dated the 31st October, 2016, namely:-
In the said notification, in the Schedule,-
(i) in
Chapter – 7, for tariff item 0713 and the entries relating thereto, the
following tariff items and entries shall be substituted, namely:-
|
“0713
|
Dried
leguminous vegetables, shelled, whether or not skinned or split |
|
|
|
|
|
|
071301
|
Guar
Gum Refined Split |
MT
|
0.75%
|
1276
|
0.1%
|
170.1
|
|
071399
|
Others
|
|
1%
|
|
0.15%”;
|
|
(ii) in
Chapter – 11, for tariff item 1106 and the entries relating thereto, the
following tariff items and entries shall be substituted, namely :-
|
“1106 |
Flour, meal and powder of the dried leguminous
vegetables of heading 0713, of sago or of roots or tubers of heading 0714 or
of the products of Chapter 8 |
|
|
|
|
|
|
110601 |
Guar Meal |
MT |
0.75% |
1276 |
0.1% |
170.1 |
|
110699 |
Others |
|
1% |
|
0.15%”; |
|
(iii) in
Chapter – 13, against tariff item 130201, for the entry in column (2), the
entry “Of Guar Gum” shall be substituted.
[F. No. 609/28/2017-DBK]