Drawback Rates for Gold and Silver Jewellery, Jars, Ornamental Spheres, Glass Lanterns and Wooden Rounder’s Bat Introduced

[Customs Notification No. 175 (Non Tariff) dated 27th November 2009]

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), and in pursuance of rules 3 and 4 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.103/2008-Customs (N.T.), dated the 29th August, 2008 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 627 (E) dated the 29th August, 2008, namely:-

In the said notification, -

(a) under the heading ‘Notes and Conditions’, after serial number (19), the following shall be inserted, namely, -

“(20) The drawback rates prescribed in the said Schedule against tariff items 711301 and 711302 shall apply only to goods exported by airfreight, post parcel or authorised courier through the Custom Houses as specified in para 4A.12 of the Hand Book of Procedures (Vol. I), 2009-14 published vide Public Notice No.1/2009-14 dated 27th August, 2009 of the Government of India in the Ministry of Commerce and Industry, after examination by the Customs Appraiser/Superintendent (Jewellery Expert) to ascertain the quality of gold/silver and the quantity of net content of gold/silver in the gold/silver jewellery. The Free on Board (FOB) value of any consignment through authorised courier shall not exceed rupees twenty lakhs.

(21) The drawback rates prescribed in the said Schedule against tariff items 711301 and 711302 shall not be applicable to goods manufactured or exported in discharge of export obligation against any scheme of the relevant Export and Import Policy or the Foreign Trade Policy of the Government of India which provides for duty free import/replenishment/procurement from local sources of gold/silver.”

(b) in the Schedule, -

(i) in Chapter 64, for the tariff item 640311 and the entries relating thereto, the following tariff items and the entries shall be substituted, namely:-

“640311	Leather safety footwear with protective metal toe-cap	pair	10.5%	175	2%	33
640399	Others		1%		1%”

(ii) in Chapter 70, after tariff item 70139990 and the entries relating thereto, the following tariff item and the entries shall be inserted, namely:-

“70139991

Jars, Perfume Bottles, Candle Plate/Coasters, Votive, Lotion Bottle/Soap Dish, Ornamental Spheres/Stars/Bells

Kg.

9.4%

Nil”

(iii) in Chapter 71, for tariff item 7113 and the entries relating thereto, the following tariff items and the entries shall be substituted, namely:-

“7113	Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal
711301	Articles of jewellery and parts thereof, made of gold	Gms.	Rs.20.60 per gram of net gold content (.995 or more purity) in the jewellery	Rs.20.60 per gram of net gold content (.995 or more purity) in the jewellery
711302	Articles of jewellery and parts thereof, made of silver	Kg.	Rs. 1,030/= per kg of net silver content (.999 purity) in the jewellery	Rs.1,030/= per Kg of net silver content (.999 purity) in the jewellery
711399	Others		Nil	Nil”

(iv) in Chapter 83, for the tariff item 830603 and the entries relating thereto, the following tariff items and the entries shall be substituted, namely,-

“830603	of iron and steel	Kg.	12.5%	20.2	1%	1.6
830604	of aluminium	Kg.	9.1%	37.2	1%	4
830699	Others	Kg.	9%	9	1%	1”

(v) in Chapter 94, after tariff item 940505 and the entries relating thereto, the following tariff item and the entries shall be inserted, namely:-

“940506

Lanterns/Lamps predominantly of glass

9.4%

Nil”

(vi) in Chapter 95, after tariff item 95069962 and the entries relating thereto, the following tariff item and the entries shall be inserted, namely:-

“95069963

Rounder’s bat, Wooden

piece

11%

44”

[F. No. 609/67/2009-DBK]