TaxTMI 
TaxTMI 
Notifying All Industry Rates (AIR) of Duty Drawback w.e.f. 23.11.2015
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....ion, 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 following notes and conditions, namely:- Notes and 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 digits in the said Schedule 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. (3) Notwithstanding anything contained in the said Schedule, - (i) all artware or handicraft items shall be classified under the heading of artware or h....
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.... between the two columns refers to the Central Excise and Service Tax component of drawback. If the rate indicated is the same in both the columns, it shall mean that the same pertains to only Customs component and is available irrespective of whether the exporter has availed of Cenvat facility or not. (8) 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. (9) Drawback at the rates specified in the said Schedule shall be applicable only if the procedural requirements for claiming drawback as specified in rules 11, 12 and 13 of the said rules, unless otherwise relaxed by the competent authority, are satisfied. (10) The rates of drawback specified in the said Schedule shall not be applicable to export of a commodity or product if such commodity or product is - (a) manufactured partly or wholly in a warehouse under section 65 of the Customs Act, 1962 (52 of 1962); (b)&nb....
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....f free on board value, except where the amount of drawback per shipment exceeds five hundred rupees. (13) The expression "when Cenvat facility has not been availed", used in the said Schedule, shall mean that the exporter shall satisfy the following conditions, namely:- (a) the exporter shall declare, and if necessary, establish to the satisfaction of the Assistant Commissioner of Customs or Assistant Commissioner of Central Excise or Deputy Commissioner of Customs or Deputy Commissioner of Central Excise, as the case may be, that no Cenvat facility has been availed for any of the inputs or input services used in the manufacture of the export product; (b) if the goods are exported under bond or claim 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 any of the inputs or input services used in the manufacture of the export product, is produced: ....
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.... Chapters 61 and 62 of the said Schedule shall include "shirts with hood". (21) 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) English or UK adult size 1 and above; and (c) American or USA adult size 1 and above. (22) In respect of the tariff items appearing in Chapter 64 of the said Schedule, leather shoes, boots or half boots for children shall comprise the following sizes, namely: - (a) French point or Paris point or Continental Size upto 33; (b) English or UK children size upto 13; and (c) American or USA children size upto 13. (23) The drawback rates specified in the said Schedule against t....
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....ack may be fixed, on an application by an individual manufacturer or exporter in accordance with the said rules. Where the claim for duty drawback is filed with reference to tariff item of the said Schedule and it is for the rate of drawback specified herein, an application, as referred under sub-rule (1) of rule 7 of the said rules shall not be admissible. 3. The amount referred in sub-rule (3) of rule 7 of the said rules, relating to provisional drawback amount as may be specified by the Central Government, shall be equivalent to the Customs component, as provided by the drawback rate and drawback cap shown in column (6) and (7) in the said Schedule for the tariff item corresponding to the export goods, if applicable, and determined as if it were a claim for duty drawback filed with reference to such rate and cap. 4. This notification shall come into force on the 23rd day of November, 2015. Duty Drawback Schedules ^3[TABLE C D Tariff Item Description of goods Unit Drawback when Cenvat facility has not been availed Drawback when Cenv....
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.... 72.3 1% 16.4 610204 Of Silk (other than containing Noil silk) Piece 4.4% 139.6 1% 31.7 610205 Of Wool Piece 3.4% 126.0 0.8% 29.6 610206 Of Blend containing Wool and Man Made Fibre Piece 3.4% 106.4 0.8% 25.0 610299 Of Others Piece 3.4% 63.5 0.8% 14.9 6103 Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swim wear), knitted or crocheted 610301 Suits (combination comprising of at least one trouser and one jacket) 61030101 Of Cotton Piece 3.5% &n....
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.... 15.8 61030299 Of Others Piece 3.4% 63.5 0.8% 14.9 610303 Trousers, full pants 61030301 Of Cotton Piece 3.8% 50.4 0.8% 10.6 61030302 Of Blend containing Cotton and Man Made Fibre Piece 4.4% 55.1 1% 12.5 61030303 Of Man Made Fibres Piece 4.4% 56.6 1% 12.9 61030304 Of Silk (other than containing Noil silk) Piece 4.4% 90.3 1% 20.5 61030305 Of Wool Piece 3.7% 67.0 0.9% 16.3 61030306 Of Blend containing Wool and Man Made Fibre Piece 3.9% 70.7 0.9% 16.3 61030307 Of Cotton co....
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.... 61040101 Of Cotton Piece 3.5% 112.0 0.8% 25.6 61040102 Of Blend containing Cotton and Man Made Fibre Piece 4.4% 126.4 1% 28.7 61040103 Of Man Made Fibres Piece 4.4% 128.9 1% 29.3 61040104 Of Silk (other than containing Noil silk) Piece 4.4% 230.0 1% 52.3 61040105 Of Wool Piece 3.4% 187.6 0.8% 44.1 61040106 Of Blend containing Wool and Man Made Fibre Piece 3.4% 168.0 0.8% 39.5 61040199 Of Others Piece 3.4% 107.9 0.8% 25.4 610402 Jackets, blazers &nb....
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.... or more by weight of spandex/ lycra/elastane Piece 3.8% 53.2 0.8% 11.2 61040399 Of Others Piece 3.7% 48.3 0.8% 10.5 610404 Others (including capri/three- fourth pants and ensembles) 61040401 Of Cotton Piece 3.2% 26.8 0.7% 5.9 61040402 Of Blend containing Cotton and Man Made Fibre Piece 4.3% 34.9 1% 8.1 61040403 Of Man Made Fibres Piece 4.3% 35.6 1% 8.3 61040404 Of Silk (other than containing Noil silk) Piece 4.3% 64.2 1% 14.9 61040405 Of Wool&....
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....bsp; 610601 Of Cotton Piece 3.9% 43.1 0.9% 9.9 610602 Of Blend containing Cotton and Man Made Fibre Piece 4.7% 41.6 1.1% 9.7 610603 Of Man Made Fibres Piece 4.7% 39.9 1.1% 9.3 610604 Of Silk (other than containing Noil silk) Piece 4.7% 70.2 1.1% 16.4 610605 Of Wool Piece 3.9% 38.5 0.9% 8.9 610606 Of Blend containing Wool and Man Made Fibre Piece 3.9% 38.5 0.9% 8.9 610607 Of Cotton containing 1% or more by weight of spandex/lycra/ elastane Piece 3.9% 41.0 0.9% 9.5&nb....
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....riefs, panties, night dresses, pyjamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted 610801 Night dresses (including nightshirts), pyjamas, negligees bathrobes and dressing gowns and similar articles 61080101 Of Cotton Piece 3.3% 27.4 0.8% 6.6 61080102 Of Blend containing Cotton and Man Made Fibre Piece 4.7% 38.1 1.1% 8.9 61080103 Of Man Made Fibres Piece 4.7% 40.3 1.1% 9.4 61080104 Of Silk (other than containing Noil silk) Piece 4.7% 52.6 1.1% 12.3 61080105 Of Wool Piece 3.3% 32.6 0.8% 7.9 61080106 Of Blend containing Wool and Man Made Fibre Piece 3.3% 32.6 0.8% 7.9 61080107 Of Cotton containing 1% or more by weight of spandex/lycra/ elastane Piece 3.3% 28.3 0.8% 6.9 61080199 Of Others Piece 3.3% 27.1 0.8% 6.6 610802 Slips, petticoat....
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....Wool Piece 3.4% 61.6 0.8% 14.5 611006 Of Blend containing Wool and Man Made Fibre Piece 3.4% 61.6 0.8% 14.5 611007 Of Cotton containing 1% or more by weight of spandex/lycra/ elastane Piece 3.5% 58.2 0.8% 13.3 611099 Of Others Piece 3.4% 44.4 0.8% 10.5 6111 Babies' garments and clothing accessories, knitted or crocheted 611101 Of Cotton Piece 3.7% 23 0.9% 5.6 611102 Of Blend containing Cotton and Man Made Fibre Piece 4.7% 24.9 1.1% 5.8 611103 Of Man Made Fibres Piece 4.7% 26.9 1.1% 6.3 611104 Of Silk (other than containing Noil silk) Piece 4.7% 37.7 1.1% 8.8 611105 Of Wool Piece 3.7% 24.4 0.9% 5.9 611106 Of Blend containing Wool and Man Made Fibre Piece 3.7% 24.4 0.9% 5.9 611107 Of Cotton containing 1% or more by weight ....
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....nbsp;containing Cotton and Man Made Fibre Piece 4.7% 41.6 1.1% 9.7 61140103 Of Man Made Fibres Piece 4.7% 39.9 1.1% 9.3 61140104 Of Silk (other than containing Noil silk) Piece 4.7% 70.2 1.1% 16.4 61140105 Of Wool Piece 3.9% 38.5 0.9% 8.9 61140106 Of Blend containing Wool and Man Made Fibre Piece 3.9% 38.5 0.9% 8.9 61140107 Of Cotton containing 1% or more by weight of spandex/lycra/elastane Piece 3.9% 41.0 0.9% 9.5 61140199 Of Others Piece 3.9% 41.5 0.9% 9.6 611402 Women's or girls' tops/cami 61140201 Of Cotton Piece 3.5% 38.7 0.8% 8.8 61140202 Of Blend containing Cotton and Man Made Fibre Piece 4.2% 37.1 1% 8.8 61140203 Of Man Made Fibres Piece 4.7% 39.9 1.1% 9.3 61140204 Of Silk (other than containing Noil silk) Piece 4.7% 70.2 1.1% 16.4 61140205 ....
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.... and Man Made Fibre Kg 4.3% 101.4 1% 23.6 611503 Of Man Made Fibres Kg 4.3% 110.6 1% 25.7 611504 Of Silk (other than containing Noil silk) Kg 4.3% 409.4 1% 95.2 611505 Of Wool Kg 3.2% 94.9 0.7% 20.8 611506 Of Blend containing Wool and Man Made Fibre Kg 3.2% 94.9 0.7% 20.8 611507 Of Cotton containing 1% or more by weight of spandex/lycra/ elastane Kg 3.2% 89.6 0.7% 19.6 611599 Of Others Kg 3.2% 77.7 0.7% 17.0 6116 Gloves, mittens and mitts, knitted or crocheted 611601 Of Cotton Kg 3.2% 82.5 0.7% 18.1 611602 Of Blend containing Cotton and Man Made Fibre Kg 4.3% 101.4 1% 23.6 611603 Of Man Made Fibres Kg 4.3% 110.6 1% 25.7 611604 Of Silk (other than containing Noil silk) Kg 4.3% 409.4....
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.... ski-jackets), wind-cheaters, wind jackets and similar articles other than those of heading 6203 620101 Of Cotton Piece 3.5% 65.5 0.8% 15.0 620102 Of Blend containing Cotton and Man Made Fibre Piece 4.4% 71.3 1% 16.2 620103 Of Man Made Fibres Piece 4.4% 72.3 1% 16.4 620104 Of Silk (other than containing Noil silk) Piece 4.4% 139.6 1% 31.7 620105 Of Wool Piece 3.4% 126.0 0.8% 29.6 620106 Of Blend containing Wool and Man Made Fibre Piece 3.4% 106.4 0.8% 25.0 620199 Of Others Piece 3.4% 63.5 0.8% 14.9 6202 Women's or girls' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind- cheaters, wind-jackets and similar articles, other than those of heading 6204 620201 Of Cotton Piece 3.5% 65.5 0.8% 15.0 620202 Of Blend containing Cotton an....
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....lastane Piece 3.5% 69.2 0.8% 15.8 62030299 Of Others Piece 3.4% 63.5 0.8% 14.9 620303 Trousers, full pants 62030301 Of Cotton Piece 3.8% 49 0.8% 10.3 62030302 Of Blend containing Cotton and Man Made Fibre Piece 4.4% 55.1 1% 12.5 62030303 Of Man Made Fibres Piece 4.4% 61 1% 13.9 62030304 Of Silk (other than containing Noil silk) Piece 4.4% 90.3 1% 20.5 62030305 Of Wool Piece 3.7% 113 0.9% 27.5 62030306 Of Blend containing Wool and Man Made Fibre Piece 3.9% 98 0.9% 22.6 62030307 Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Piece 3.8% 53.2 0.8% 11.2 62030399 Of Others Piece 3.7% 48.3 0.8% 10.5 620304 Others (including capri/three- fourth pants and ensembles) ....
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....16.2 62040203 Of Man Made Fibres Piece 4.4% 72.3 1% 16.4 62040204 Of Silk (other than containing Noil silk) Piece 4.4% 139.6 1% 31.7 62040205 Of Wool Piece 3.4% 126.0 0.8% 29.6 62040206 Of Blend containing Wool and Man Made Fibre Piece 3.4% 106.4 0.8% 25.0 62040207 Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Piece 3.5% 69.2 0.8% 15.8 62040299 Of Others Piece 3.4% 63.5 0.8% 14.9 620403 Dresses, skirts, divided skirts, trousers, full pants 62040301 Of Cotton Piece 3.1% 41.1 0.7% 9.3 62040302 Of Blend containing Cotton and Man Made Fibre Piece ....
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.... Cotton and Man Made Fibre Piece 4.7% 41.6 1.1% 9.7 620503 Of Man Made Fibres Piece 4.7% 39.9 1.1% 9.3 620504 Of Silk (other than containing Noil silk) Piece 4.7% 70.2 1.1% 16.4 620505 Of Wool Piece 3.3% 32.6 0.8% 7.9 620506 Of Blend containing Wool and Man Made Fibre Piece 3.3% 32.6 0.8% 7.9 620507 Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Piece 3.3% 34.7 0.8% 8.4 620599 Of Others Piece 3.3% 35.1 0.8% 8.5 6206 Women's or girls' blouses, shirts and shirt-blouses 620601 Of Cotton Piece 3.9% 42 0.9% 9.7 6....
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.... Of Others Piece 3.3% 27.1 0.8% 6.6 620702 Singlets and other vests, underpants, briefs and similar articles 62070201 Of Cotton Piece 3.2% 9.4 0.7% 2.1 62070202 Of Blend containing Cotton and Man Made Fibre Piece 4.3% 10.8 1% 2.5 62070203 Of Man Made Fibres Piece 4.3% 10.4 1% 2.4 62070204 Of Silk (other than containing Noil silk) Piece 4.3% 34.5 1% 8.0 62070205 Of Wool Piece 3.2% 9.0 0.7% 2.0 62070206 Of Blend containing Wool and Man Made Fibre Piece 3.2% 9.0 0.7% 2.0 62070207 Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Pie....
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....Made Fibre Piece 3.2% 9.0 0.7% 2.0 62080207 Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Piece 3.2% 9.5 0.7% 2.1 62080299 Of Others Piece 3.2% 9.0 0.7% 2.0 6209 Babies' garments and clothing accessories 620901 Of Cotton Piece 3.7% 23.2 0.9% 5.6 620902 Of Blend containing Cotton and Man Made Fibre Piece 4.7% 24.9 1.1% 5.8 620903 Of Man Made Fibres Piece 4.7% 26.9 1.1% 6.3 620904 Of Silk (other than containing Noil silk) Piece 4.7% 37.7 1.1% 8.8 620905 Of Wool Piece 3.7% 24.4 0.9% 5.9 620906 Of Blend containing Wool and Man Made Fibre Piece 3.7% 24.4....
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....62110107 Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Piece 3.9% 41.0 0.9% 9.5 62110199 Of Others Piece 3.9% 41.5 0.9% 9.6 621102 Women's or girls' tops/cami 62110201 Of Cotton Piece 3.5% 38.7 0.8% 8.8 62110202 Of Blend containing Cotton and Man Made Fibre Piece 4.2% 37.1 1% 8.8 62110203 Of Man Made Fibres Piece 4.7% 39.9 1.1% 9.3 62110204 Of Silk (other than containing Noil silk) Piece 4.7% 70.2 1.1% 16.4 62110205 Of Wool Piece 3.5% 34.6 0.8% 7.9 62110206 Of Blend containing Wool and Man Made Fibre Piece 3.5% 34.6 0.8% 7.9 62110207 Of Cotton containing 1% or more by &....
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....p;62110406 Other protective industrial wear made of Modacrylic fibre Piece 4.7% 139.1 1.1% 32.6 62110499 Other protective industrial wear Piece 3.3% 55.2 0.8% 13.4 621105 Others 62110501 Of Cotton Piece 3.1% 20.0 0.7% 4.5 62110502 Of Blend containing Cotton and Man Made Fibre Piece 4.2% 25.4 1% 6.0 62110503 Of Man Made Fibres Piece 4.2% 25.8 1% 6.1 62110504 Of Silk (other than containing Noil silk) Piece 4.2% 33.7 1% 8.0 62110505 Of Wool Piece 3.1% 22.0 0.7% 5.0 62110506 Of Blend containing Wool and Man Made Fibre Piece 3.1% 22.0 0.7% 5.0 62110599 Of Others Piece 3.1% 19.1 0.7% 4.3 6212 Brassieres, girdles, corsets, braces, suspenders, garters and similar ....
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....Piece 3.9% 24.4 0.9% 5.6 62140106 Of Blend containing Wool and Man Made Fibre Piece 3.9% 24.4 0.9% 5.6 62140199 Of Others Piece 3.9% 24.0 0.9% 5.5 621402 Others 62140201 Of Cotton Kg 3.1% 79.9 0.7% 18.1 62140202 Of Blend containing Cotton and Man Made Fibre Kg 4.2% 99.0 1% 23.6 62140203 Of Man Made Fibres Kg 4.2% 108.0 1% 25.7 62140204 Of Silk (other than containing Noil silk) Kg 4.2% 399.8 1% 95.2 62140205 Of Wool Kg 3.1% 91.9 0.7% 20.8 62140206 Of Blend containing Wool and Man Made Fibre Kg 3.1% 91.9 0.7% 20.8 62140299 Of Others Kg 3.1% 75.2 0.7% 17.0 6215 Ties, bow ties and cravats 621501 ....