Amendments to certain All Industry Rates of Duty Drawback of Customs

Amend­ments to cer­tain All Indus­try Rates of Duty Draw­back — Reg. — Dat­ed 11–2‑2015 — Customs

Cir­cu­lar No. 6/2015-Cus­toms

F.No. 609/118/2014-DBK

Amend­ments to cer­tain All Indus­try Rates of Duty Draw­back — Reg.

Sir/ Madam,

The Gov­ern­ment con­sid­ered rep­re­sen­ta­tions and feed­back relat­ed to the All Indus­try Rates (AIR) of Duty Draw­back that were made effec­tive from 22.11.2014 and has noti­fied cer­tain amend­ments effec­tive from 13.02.2015 vide Noti­fi­ca­tion Nos. 20/2015-Cus­toms (N.T.) and 21/2015-Cus­toms (N.T.), both dat­ed 10.02.2015. These can be down­loaded from www.cbec.gov.in and perused. The changes made, inter-alia, include -

a) sep­a­rate entries for (i) pro­tec­tive indus­tri­al wear includ­ing indus­tri­al boil­er suits under tar­iff items 61140407 and 62110408 (ii) leather gaiters or chaps and syn­thet­ic gaiters or chaps under tar­iff items 640618 and 640619, respec­tive­ly (iii) PCB drills made from sol­id tung­sten car­bide blanks or rods under tar­iff item 820701 (iv) cut­lery etc. of stain­less steel hav­ing nick­el con­tent of 8% or more under tar­iff items 821402 and 821502 (v) rub­ber blad­ders, shoul­der or shin guards and rounders bat of wood under tar­iff items 950612, 950613 and 950614, respectively;

b) change in draw­back rate and cap applic­a­ble to tar­iff item no 420199; pro­vi­sion of com­pos­ite rates of draw­back for tar­iff item nos. 7308 and 8433;

c) changes in draw­back caps for tar­iff item nos. 42020301, 42020401, 420301, 420599,430301, 482306, 570204, 570301, 570304, 570501, 570503, 732301, 732302, 821401,821501 and 950610;

d) pre­scrib­ing 1% (all Cus­toms) rate to opti­cal fibre cable of tar­iff item no. 900101;

e) enabling draw­back under brand rate route on export of rice.

2. Pub­lic Notice and Stand­ing Order may be issued for guid­ance of the trade and officers/staff. Dif­fi­cul­ties faced, if any, in imple­men­ta­tion of the changes may be brought to the notice of the Board.

Yours faith­ful­ly,

(Rajiv Shankar)

OSD (Draw­back)