Determines the rates of drawback as specified in the Schedule

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.... 81/2006-Customs (N.T.), dated the 13th July, 2006 [GSR 420(E), dated the 13th July, 2006] except as respects things done or omitted to be done before such supersession, the Central Government hereby determines the rates of drawback as specified in the Schedule annexed hereto (hereinafter referred to as the said Schedule) subject to the conditions specified hereunder, namely:- Conditions: (1) The tariff items and descriptions of goods in the said Schedule are aligned with the tariff items and descriptions of goods in the First Schedule to the Customs Tariff Act, 1975(51 of 1975) at the four-digit level only. The descriptions of goods given at the six digit or eight digit or modified six or eight or ten digits are in several cases not aligned with the descriptions of goods given in the said First Schedule to the Customs Tariff Act, 1975 (2) The General Rules for the Interpretation of the First Schedule to the said Customs Tariff Act, 1975 shall mutatis mutandis apply for classifying the export goods listed in the said Schedule. (2A) Notwithstanding anything contained in the said Schedule, all artware and handicraft items shall be classified under the heading of artware/handicr....

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....dated the 22nd April, 2002, or against Duty Free Replenishment Certificate Licence issued in terms of notification No. 90/2004-Customs, dated the 10th September, 2004, drawback at the rate equivalent to Central Excise allocation of rate of drawback specified in the said Schedule shall be admissible subject to the conditions specified therein; (c) manufactured or exported by a unit licensed as hundred per cent. Export Oriented Unit in terms of the provisions of the relevant Export and Import Policy and the Foreign Trade Policy; (d) manufactured or exported by any of the units situated in free trade zones or export processing zones or special economic zones; (e) manufactured or exported by availing the rebate of duty paid on materials used in the manufacture or processing of such commodity or product in terms of rule 18 of the Central Excise Rules, 2002; (f) manufactured or exported in terms of sub-rule (2) of rule 19 of the Central Excise Rules, 2002; (g) manufactured or exported availing of the facility under the Duty Entitlement Pass Book Scheme as contained in paragraph 7.14, read with paragraph 7.17 of the Export and Import Policy 1997-2002 or manufactured or exported avail....

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....laim for rebate of duty of central excise, a certificate from the Superintendent of Customs or Superintendent of Central Excise in-charge of the factory of production, to the effect that no Cenvat facility has been availed for the goods under export, is produced: Provided that the certificate regarding non-availment of Cenvat facility shall not be required in the case of exports of handloom products or handicrafts(including handicrafts of brass artware) or finished leather and other export products which are unconditionally exempt from the duty of central excise. (13) Whenever a composite article is exported for which any specific rate has not been provided in the Schedule , the rates of drawback applicable to various constituent materials can be extended to the composite article according to net content of such materials on the basis of a self-declaration to be furnished by the exporter to this effect. In cases of doubt or where there is any information contrary to the declarations, the proper officer of customs shall cause a verification of such declarations. (14) The term 'article of leather' in chapter 42 of the said Schedule shall mean any article wherein 60% or more of th....

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.... 28332990 3506919001 4002700005 28092020 28364000 3506919002 40094100 2811110001 28365000 35069991 40111010 2811110002 28366000 35069999 40111090 28111990 28371100 36050010 4011990001 28121020 28371910 36050090 4011990002 28121030 28371990 38029019 4011990003 28139090 28391100 38040090 40132000 28151110 28391900 3808 excluding tariff item 3808000099 40139090 28152000 28412010 3811900001 40141010 2817001001 28415090 3811900002 40149010 2817001002 28416100 38122090 4016 excluding tariff item 4016000099 28183000 28470000 38123090 410701 28230010 28480020 38151900 410702 28241010 2852 excluding tariff items 285210 and 285299 38249022 411201 28242000 29173600 38249024 411202 28249000 3204000043 38249025 411301 28261110 3204163004 38259000 411302 28261200 3204168003 3917239001 4114 2826199001 33030090 3917239002 42 excluding tariff items 420304 and 4206 2826199002 33049910 3917239003 430301 28273200 3304992001 39181010 44119900 28273201 3304992002 3918109001 4412999001 2827399001 3306102001 3918109002 ....