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 |
|
|
|
|
|
|
|
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]