Duty Drawback Rates Raised on Leather Boots, Sandals with Cap Value

·    Gold Jewellery and Parts to Rs. 431.1 from Rs. 372.9 per gram

·    Silver DBK Cut to Rs. 4105.6 per kg from Rs. 4332.2 per kg

Duty Drawback Rates by Ntfn 07/2020-Cus(N.T) dated 28 January 2020 as amended by 56-Cus(N.T.)/13.07.2020

 

292205

Vinyl Sulphonic Ester [Omitted by 56-Cus(NT)/13.07.2020]

3.8%

47.1/Kg

2930

Organo-sulphur compounds

1.3%

 

293001

Vinyl Sulphone Ester

3.8%

47.1/kg

293099

Others

1.3%

 

640301

Leather shoes for adults, namely boots and half boots

5.4% 4.2%

145/Pair 123/Pair

640305

Leather shoes for adults, other than boots and half boots

5.4% 4.2%

130 115/Pair

640307

Leather boots/half boots/shoes for children

5.4% 4.2%

73 61/Pair

640309

Leather sandals (including chappals / slippers)

5.4% 4.6%

81 73/Pair

640311

Leather safety footwear with protective metal toe cap

6.2% 4.6%

148 97/Pair

640312

Leather safety footwear with protective toe cap of composite/ synthetic material

5.9% 4.4%

114 86/Pair

711301

Articles of jewellery and parts thereof, made of gold

[56-Cus(NT)/13.07.2020 - – Drawback Rate raised to Rs. 431,1 from Rs. 372.9]

[82-Cus(NT)/15.11.2019 - – Drawback Rate raised to Rs. 372.9 from  Rs. 272]

[12-Cus-NT/16.02.2019 – Drawback Rate raised to Rs. 272 from Rs.264]

[82-Cus(NT)/24.09.2018 – Gold Jewellery DBK Rates Raised to Rs. 264 from Rs. 246.5]

₹ 431.1 372.9 per gram of net gold content (.995 or more purity) in the jewellery

 

711302

Articles of jewellery and parts thereof, made of silver

[56-Cus(NT)/13.07.2020 - – Drawback Rate cut to Rs. 4105.6 from Rs. 4332.2]

[82-Cus(NT)/15.11.2019 - – Drawback Rate raised to Rs. 4332.2 from  Rs. 3254]

[12-Cus-NT/16.02.2019 – Drawback Rate raised to Rs. 3254 from 3410];

82-Cus(NT)/24.09.2018 – Silver Jewellery and Articles DBK Rates Raised to Rs. 3410 from Rs. 2851;

Notification No. 46/ 2018 - Customs (N.T.) dated 25 May 2018 - Silver Jewellery Drawback Rates Reduced to Rs. 2851 per kg from Rs. 3513.8 per kg]

₹ 4105.6 4332.2 per kg of net silver content (.999 purity) in the jewellery

 

711401

Articles made of silver

[56-Cus(NT)/13.07.2020 - – Drawback Rate cut to Rs. 4105.6 from Rs. 4332.2]

[82-Cus(NT)/15.11.2019 - – Drawback Rate raised to Rs. 4332.2 from  Rs. 3254]

 [12-Cus-NT/16.02.2019 – Drawback Rate raised to Rs. 3254 from 3410]

[82-Cus(NT)/24.09.2018 – Silver Jewellery and Articles DBK Rates Raised to Rs. 3410 from Rs. 2851;

Notification No. 46/ 2018 - Customs (N.T.) dated 25 May 2018 - Silver Articles Drawback Rates Reduced to Rs. 2851 per kg from Rs. 3513.8 per kg]

₹ 4105.6 4332.2 per kg of net silver content (.999 purity) in the article

 

870301

Motor cars of a cylinder capacity less than 1000cc with manual transmission or automated manual transmission

2.1%

 

870303

Motor cars of a cylinder capacity of 1000cc and above and up to 1200cc with manual transmission or automated manual transmission

3%

 

870305

Motor cars of a cylinder capacity exceeding 1200cc but less than 1500cc with manual transmission or automated manual transmission

3%

 

870307

Motor cars of a cylinder capacity of 1500cc and above with manual transmission or automated manual transmission

4%

 

 

[Notification No. 56/2020- CUSTOMS (N.T.) dated 13 July 2020]

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) and sub-section (2) of section 37 of the Central Excise Act, 1944 (1 of 1944), read with rules 3 and 4 of the Customs and Central Excise Duties Drawback Rules, 2017, 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. 07/2020- Customs (N.T.), dated the 28th  January 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 55(E), dated the 28th  January 2020, namely:-

In the said notification, in the Schedule,-

(i) in Chapter - 29,-

(a)   tariff item 292205 and the entries relating thereto shall be omitted;

(b) for tariff item 2930 and the entries relating thereto, the following tariff items and entries shall be substituted, namely: -

“2930

Organo-sulphur compounds

 

 

 

293001

Vinyl Sulphone Ester

Kg

3.8%

47.1

293099

Others

 

1.3%”;

 

(ii) in Chapter - 64,-

(a) against tariff item 640301,-

(i)    for the entry in column (4), the entry “5.4%” shall be substituted;

(ii)   for the entry in column (5), the entry “145” shall be substituted;

(b) against tariff item 640305,-

(i)    for the entry in column (4), the entry “5.4%” shall be substituted;

(ii)   for the entry in column (5), the entry “130” shall be substituted;

(c) against tariff item 640307,-

(i)    for the entry in column (4), the entry “5.4%” shall be substituted;

(ii)   for the entry in column (5), the entry “73” shall be substituted;

(d) against tariff item 640309,-

(i)    for the entry in column (4), the entry “5.4%” shall be substituted;

(ii)   for the entry in column (5), the entry “81” shall be substituted;

(e) against tariff item 640311,-

(i)    for the entry in column (4), the entry “6.2%” shall be substituted;

(ii)   for the entry in column (5), the entry “148” shall be substituted;

(f) against tariff item 640312,-

(i)    for the entry in column (4), the entry “5.9%” shall be substituted;

(ii)   for the entry in column (5), the entry “114” shall be substituted;

(iii) in Chapter - 71,-

(a)   against tariff item 711301, in column (4), for the figures “372.9”, the figures “431.1” shall be substituted;

(b) against tariff items 711302 and 711401, in column (4), for the figures “4332.2”, the figures “4105.6” shall respectively be substituted;

(iv) in Chapter - 87,

(a)   against tariff item 870301, for the entry in column (2), the entry “Motor cars of a cylinder capacity less than 1000cc with manual transmission or automated manual transmission” shall be substituted;

(b) against tariff item 870303, for the entry in column (2), the entry “Motor cars of a cylinder capacity of 1000cc and above and up to 1200cc with manual transmission or automated manual transmission” shall be substituted;

(c)   against tariff item 870305, for the entry in column (2), the entry “Motor cars of a cylinder capacity exceeding 1200cc but less than 1500cc with manual transmission or automated manual transmission” shall be substituted;

(d)  against tariff item 870307, for the entry in column (2), the entry “Motor cars of a cylinder capacity of 1500cc and above with manual transmission or automated manual transmission” shall be substituted.

2. This notification shall come into force on the 15th day of July 2020.

[F. No. 609/18/2020-DBK]