TaxTMI 
TaxTMI 
Amends Duty Drawback Rules and amends rates of duty drawback for various items.
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....mber G.S.R. 712 (E) dated the 22^nd September, 2011, retrospectively with effect from 1^st day of October, 2011, namely:- In the said notification,- (A) in the notes and conditions,- (i) after para (3), the following para shall be inserted, namely:- "(3A) Notwithstanding anything contained in the said Schedule, any identifiable ready to use machined part or component predominantly made of iron, steel or aluminium, made through casting or forging process, and not specifically mentioned at six digit level or more in Chapter 84 or 85 or 87, may be classified under the relevant tariff item (depending upon material composition and making process) under heading 8487 or 8548 or 8708, as the case may be, irrespective of classification of such part or component at four digit level in Chapter 84 or 85 or 87 of the said Schedule."; (ii) sub para (f) of para (8) shall be omitted; (iii) in para (13), for the words and figures "in Chapters 61, 62 and 63", the words and figures "in Chapters 60, 61, 62 and 63" shall be substituted; (B) in the Schedule,- (i) in Chapter 13, for tariff item 13 and t....
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.... (a) for the entry in column 2, against tariff item 29190090, the entry " Amino Trimethylene Phosphonic Acid " shall be substituted; (b) for the entry in column 2, against tariff item 2920100001, the entry "1-Hydroxyethylidene 1:1 Di Phosphonic Acid " shall be substituted; (c) after tariff item 2922509013 and the entries relating thereto, the following tariff items and entries shall be inserted, namely :- "2922509014 Methyl diethanol amine 3% 3% 2922509015 Triethanol amine 2% 2% " (d) for the entry in column 4, against tariff item 2941909009, the entry "4%" shall be substituted; (e) for the entry in column 6, against tariff item 2941909009, the entry "4%" shall be substituted; (viii) in Chapter 30,- (a) for the entry in column 2, against tariff item 3004102002, the entry "ampicillin in liquid suspension/solution for oral consumption in packed condition of strength 125 mg per 5 ml" shall be substituted; (b) for the entry in column 2, against tariff item 3004103002, the entry "amoxycillin in liquid suspension/solution for oral consumption in packed condition of strength 125 mg per 5 ml"....
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....506000099 Others 1% 1% " (xi) in Chapter 36,- (a) for the entry in column 3, against tariff item 36050010, the entry "Kg" shall be substituted; (b) for the entry in column 5, against tariff item 36050010, the entry "4.5" shall be substituted; (c) for the entry in column 7, against tariff item 36050010, the entry "4.5" shall be substituted; (d) for the entry in column 3, against tariff item 36050090, the entry "Kg" shall be substituted; (e) for the entry in column 5, against tariff item 36050090, the entry "4" shall be substituted; (f) for the entry in column 7, against tariff item 36050090, the entry "4" shall be substituted; (xii) in Chapter 38,- (a) for tariff item 3801 and the entries relating thereto, the following tariff items and entries shall be substituted, namely :- "3801 Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures 380101 Graphite fine and mixed graphite products 5% 5% 380199 Ot....
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....06, the entry "1%" shall be substituted; (d) for the entry in column 7, against tariff item 520906, the entry "6" shall be substituted; (e) for the entry in column 6, against tariff item 520907, the entry "1%" shall be substituted; (f) for the entry in column 7, against tariff item 520907, the entry "6" shall be substituted; (g) for the entry in column 6, against tariff item 521103, the entry "1%" shall be substituted; (h) for the entry in column 7, against tariff item 521103, the entry "6" shall be substituted; (xviii) in Chapter 60,- (a) for tariff item 600103 and the entries relating thereto, the following tariff items and entries shall be substituted, namely :- "600103 Of Cotton Kg. 3.8% 18 1% 4.7 600104 Of Blend containing Cotton and Man Made Fibre Kg. 4.3% 25 1% 5.8 600199 Others Kg. 3.8% 18 1% 4.7" (b) for tariff item 600203 and the entries relating thereto, the following tariff items and entries shall be substituted, namely :- "600203 Of Cotton Kg. 3.8% 18 1% 4.7 600204 Of Blend containing Cotton and Man Made Fibre Kg. 4.3% 25 1% 5.8 600299 ....
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....bsp; 61170201 Of Cotton KG 7.1% 54 2.2% 16.7 61170202 Of Blend containing Cotton and Man Made Fibre KG 8.2% 60 2.2% 16.1 61170203 Of Man Made Fibres KG 9.1% 65 2.4% 17.1 61170204 Of Silk (other than containing Noil silk) KG 7% 310 3.6% 159.4 61170205 Of Noil Silk KG 7% 105 3.6% 54 61170206 Of Wool KG 7.1% 94 2.9% 38.4 61170207 Of Blend containing Wool and Man Made Fibre KG 8.2% 79 2.2% 21.2 61170299 Of others KG 7.1% 50 2.2% 15.5" (xx) in Chapter 62, for tariff items falling under heading 6214 and the entries relating thereto, the following tariff items and entries shall be substituted, namely :- "621401 Shawls, scarves, mufflers, stoles, mantillas and veils 62140101 Of Cotton piece 7.1% 21 2.2% 6.5 62140102 Of Blend containing Cotton and Man Made Fibre piece 8.2% 23 2.2% 6.2 62140103 Of Man Made Fibres piece 9.1% 24 2.4% 6.3 62140104 Of Silk (other than cont....
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.... following tariff items and entries shall be substituted, namely :- "731801 Steel Needle Screws Self colour or Plated Kg 8.1% 6.5 2% 1.6 731802 Mild steel U-Bolt Kg 8.1% 6.5 2% 1.6 731803 Wood screws made of carbon steel self colour or plated Kg 8.1% 6.5 2% 1.6 731804 Cotter pin Kg 8.1% 6.5 3% 2.4 731805 Bolt Axle made of mild Steel Kg 8.1% 6.5 2% 1.6 731806 Clevis Kg 8.1% 6.5 3% 2.4 731807 Zinc Plated (Galvanised) Steel Lock Nuts (Blanked/Punched) from H.R.Coil/ Sheet Kg 8.1% 6.5 3% 2.4 731808 Anchor Bolt With Nut Kg 8.1% 6.5 2% 1.6 731809 Shoulder Bolt made out of CHQ alloy steel / Stainless Steel Kg 8.1% 12.1 2% 3 731810 Nuts milled from bar process of Alloy Steel including Stainless Steel Kg 8.1% 12.1 4% 6 731811 Nuts milled from bar process of Non-Alloy Steel Kg 8.1% 6.5 3% 2.4 731812 Steel Hub Bolts of Non Alloy Steel Kg 8.1% 6.5 2% 1.6 731813 Steel Hub Bolts of Alloy Steel Kg 8.1% 12.1 ....
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....in Chapter 76, (a) for tariff item 7603 and the entries relating thereto, the following tariff items and entries shall be substituted, namely :- "7603 Aluminium powders and flakes 760301 Aluminium powder 3% 3% 760399 Others 1% 1% " (b) the entries in column 7, against tariff items 761501 and 761502 shall be omitted; (xxiv) in Chapter 82,- (a) for the entry in column 5, against tariff item 821101, the entry "20" shall be substituted; (b) for the entry in column 7, against tariff item 821101, the entry "6.2" shall be substituted; (c) for the entry in column 5, against tariff item 821498, the entry "20" shall be substituted; (d) for the entry in column 7, against tariff item 821498, the entry "6.2" shall be substituted; (e) for the entry in column 5, against tariff item 821501, the entry "20" shall be substituted; (f) for the entry in column 7, against tariff item 821501, the entry "6.2" shall be substituted; (xxv) in Chapter 84,- (a) for tariff item 8408 and the entries relating thereto, the following tar....
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....8799 others 1% 1% " (xxvi) in Chapter 85, for tariff item 8548 and the entries relating thereto, the following tariff items and entries shall be substituted, namely :- "8548 Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter 854801 Identifiable ready to use machined parts/components made wholly or predominantly of iron / carbon steel / Non Alloy Steel/ Alloy steel (other than Stainless Steel) (not less than 90% by weight) manufactured through casting process, not elsewhere specified. 3% 3% 854802 Identifiable ready to use machined parts/components made wholly or predominantly of Stainless Steel (not less than 90% by weight) manufactured through casting process, not elsewhere specified. Kg 4% 8 4% 8 854803 Identifiable ready to use machined parts/components made wholly or predominantly of carbon steel / Non Alloy Steel/ (not le....
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....ing thereto, the following tariff items and entries shall be inserted, namely :- "870602 Chassis, with or without cabin, for Commercial Vehicle of GVW upto 7.5 MT in CBU/SKD/ CKD condition 4% 4% 870603 Chassis, with or without cabin, for Commercial Vehicles of GVW above 7.5 MT in CBU/SKD/CKD condition 5.5% 5.5% " (e) after tariff item 8708062 and the entries relating thereto, the following tariff items and entries shall be inserted, namely :- "8708063 General Purpose Metal Fitted/ Metal Bonded / Metal Un-bonded Automobile Rubber Parts (Moulded / Extruded) including Engine Mounting Kg 5% 20 5% 20 8708064 Identifiable ready to use machined parts/components made wholly or predominantly of iron / carbon steel / Non Alloy Steel/ Alloy steel (other than Stainless Steel) (not less than 90% by weight) manufactured through casting process, not elsewhere specified. 3% 3% 8708065 Identifiable ready to use machined parts/components made wholly or predominantly of Stainless Steel (not less than 90% by weight) manufactured through c....