Determines the rates of drawback as specified in the Schedule
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....notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 81/2006-Customs (N.T.), dated the 13^th July, 2006 [GSR 420(E), dated the 13^th 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....
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....nbsp; manufactured partly or wholly in a warehouse under section 65 of the Customs Act, 1962 (52 of 1962); (b) manufactured or exported in discharge of export obligation against an Advance Licence or Advance Authorisation issued under the Duty Exemption Scheme of the relevant Export and Import Policy or the Foreign Trade Policy: Provided that where exports are made against Advance Licences issued on or after the 1st April, 1997, in discharge of export obligations in terms of notification No. 31/97 - Customs, dated the 1st April, 1997, or against Duty Free Replenishment Certificate Licence issued in terms of notification No. 48/2000-Customs, dated the 25th April, 2000, or against Duty Free Replenishment Certificate Licence issued in terms of notification No. 46/2002-Customs, dated the 22^nd April, 2002, or against Duty Free Replenishment Certificate Licence issued in terms of notification No.....
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.... read with paragraph 4.37 of the Hand Book of Procedures (Volume 1) issued in pursuance of the provisions of paragraph 2.4 of the said policy and that shall remain in force until the 31^st March, 2009. (8) Where the export product is not specifically covered by the description of goods in the said Schedule, the rate of drawback may be fixed, on an application by an individual manufacturer or exporter in accordance with the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995. (9) The rates of drawback specified against the various tariff items in the said Schedule in specific terms or on ad valorem basis, unless otherwise specifically provided, are inclusive of drawback for packing materials used, if any. (10) The term "dyed", wherever used in the said Schedule in relation to textile materials, shall include yarn or piece dyed or predominantly printed or coloured in the body. (11) Wherever specific rates have been provided ag....
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.... 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 the outer visible surface area (excluding shoulder straps or handles or fur skin trimming, if any) is of leather notwithstanding that such article is made of leather and any other material. (15) The term "dyed" in relation to fabrics and yarn of cotton, shall include "bleached or mercerized or printed or mélange." (15A) The term "dyed" in relation to textile materials in Chapters 54 and 55, shall include "printed or bleached". (16) In respect of the tariff items appearing in chapter 64 of the said Schedule, leather shoes, boots or half boots for adult shall comprise the following sizes, namely: - (a) French point or Paris point or Continental Size above 33; (b) &nb....
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....0 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 4412999002 2827599003 3306102002 3918909001 4412999....
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