Duty Drawback Rates and Cap Raised on

·    Staple Fibre Rates Upped

·    Specific rates for Silk, Shoes

·    More DBK for Gold, Silver Articles

·    Mobile Cap raised by Rs. 47 per piece

·    New Rates will come into force from 20th day of February 2019

 

Tariff Line

Description of Goods

Current Rate

Previous rate

 

420501

Leather sofa cover

2.5%

4.5/Sq.ft

1.2%

 

 

420502

Other upholstery including automobile upholstery

2.5%

4.5/Sq.ft

1.2%

 

 

5501

Synthetic filament tow

1.9%

 

1.5%

 

5503

Synthetic staple fibres, not carded, combed or otherwise processed for spinning

1.9%

 

1.5%

 

5506

Synthetic staple fibres, carded, combed or otherwise processed for spinning

1.9%

 

1.5%

 

570303

Of Man Made Fibres (Carpets and other textile floor coverings, tufted, whether or not made up)

3.2%

36/Sq.Mtrs

1.7%

 

61070104

Of Silk (other than containing Noil silk)

 

41/Piece

5.2%

15.3/Piece

61080104

Of Silk (other than containing Noil silk)

 

41/Piece

5.2%

15.3/Piece

61150204

Of Silk (other than containing Noil silk)

 

349/Kg

5.2%

45.9/Kg

611604

Of Silk (other than containing Noil silk)

 

349/Kg

5.2%

45.9/Kg

61170204

Of Silk (other than containing Noil silk)

 

349/Kg

5.2%

45.9/Kg

62070104

Of Silk (other than containing Noil silk)

 

41/Piece

5.2%

15.3/Piece

62080104

Of Silk (other than containing Noil silk)

 

41/Piece

5.2%

15.3/Piece

621204

Of Silk (other than containing Noil silk)

 

349/Kg

5.2%

45.9/Kg

621304

Of Silk (other than containing Noil silk)

 

349/Kg

5.2%

45.9/Kg

62140204

Of Silk (other than containing Noil silk)

 

349/Kg

5.2%

45.9/Kg

621504

Of Silk (other than containing Noil silk)

 

349/Kg

5.2%

45.9/Kg

621604

Of Silk (other than containing Noil silk)

 

349/Kg

5.2%

45.9/Kg

621704

Of Silk (other than containing Noil silk)

 

349/Kg

5.2%

45.9/Kg

640301

Leather shoes for adults, namely boots and half boots

 

78.8/Pair

3.3%

39.2/Pair

711301

Articles of jewellery and parts thereof, made of gold

 

 

₹ 272/grm**

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

711302

Articles of jewellery and parts thereof, made of silver

 

 

₹3254/kg**

₹ 3410 per kg of net silver content (.999 purity) in the jewellery

711401

Articles made of silver

 

 

₹3254/kg**

₹ 3410 per kg of net silver content (.999 purity) in the article

820701

PCB drills made from solid tungsten carbide blanks or rods [Omitted]

 

 

2%

16/Kg

851701

Cellular Mobile Phones, with or without accessories

4%

197/piece

3.9%

150.4/ Piece

 

[Notification No. 12/2019 - Customs (N.T.) dated 16 February 2019]

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. 95/2018 - Customs (N.T.), dated the 6th December 2018, published vide number G.S.R. 1180 (E), dated the 6th December 2018, namely:-

In the said notification, in the Schedule,-

(i)   in Chapter - 42,-

(a)  against tariff item 420501,-

(i)   in column (3), the entry “Sq.ft.” shall be inserted;

(ii)  for the entry in column (4), the entry “2.5%” shall be substituted;

(iii) in column (5), the entry “4.5” shall be inserted;

(b)  against tariff item 420502,-

(i)   in column (3), the entry “Sq.ft.” shall be inserted;

(ii)  for the entry in column (4), the entry “2.5%” shall be substituted;

(iii) in column (5), the entry “4.5” shall be inserted;

(ii)  in Chapter - 54, after tariff item 540203 and the entries relating thereto, the following tariff items and entries shall be inserted, namely -

“540204

Nylon Filament Yarn (Grey)

Kg

6.2%

28.9

540205

Polyester Filament Yarn other than texturised/twisted yarn

Kg

2.1%

3.5”

(iii) in Chapter - 55,-

(a)  against tariff item 5501, for the entry in column (4), the entry “1.9%” shall be substituted;

(b)  against tariff item 5503, for the entry in column (4), the entry “1.9%” shall be substituted;

(c)  against tariff item 5506, for the entry in column (4), the entry “1.9%” shall be substituted;

(iv) in Chapter - 57, against tariff item 570303,-

(a)  in column (3), the entry “Sq. Mtrs.” shall be inserted;

(b)  for the entry in column (4), the entry “3.2%” shall be substituted;

(c)  in column (5), the entry “36” shall be inserted;

(v)  in Chapter - 61,-

(a)  against tariff items 61070104 and 61080104, for the entry in column (5), the entry “41” shall respectively be substituted;

(b)  against tariff items 61150204, 611604 and 61170204, for the entry in column (5), the entry “349” shall respectively be substituted;

(vi) in Chapter - 62,-

(a)  against tariff items 62070104 and 62080104, for the entry in column (5), the entry “41” shall respectively be substituted;

(b)  against tariff items 621204, 621304, 62140204, 621504, 621604 and 621704, for the entry in column (5), the entry “349” shall respectively be substituted;

(vii)      in Chapter - 64, against tariff item 640301, for the entry in column (5), the entry “78.8” shall be substituted;

(viii) in Chapter - 71,-

(a)  against tariff item 711301, in the entry in column (4), for the figures “264”, the figures “272” shall be substituted;

(b)  against tariff items 711302 and 711401, in the entry in column (4), for the figures “3410”, the figures “3254” shall respectively be substituted;

(ix) in Chapter - 82, against tariff item 820701, the entries in column (3) and column (5) shall be omitted;

(x)  in Chapter - 84, after tariff item 840901 and the entries relating thereto, the following tariff items and entries shall be inserted, namely -

“840902

Armature Plate for Common Rail Injector

Piece

5.6%

4.7

840903

Armature Guide for Common Rail Injector

Piece

4.8%

3.8”

(xi) in Chapter - 85, against tariff item 851701,-

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

(b)  for the entry in column (5), the entry “197” shall be substituted;

(xii)  in Chapter - 87, for tariff item 8711 and the entries relating thereto, the following tariff items and entries shall be substituted, namely -

“8711

Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side cars

 

 

 

871101

Motorcycles of cylinder capacity of 500cc and above

Piece

3%

11090

871199

Others

 

2%”

 

2. This notification shall come into force on the 20th day of February 2019.

[F. No. 609/4/2019-DBK]