TaxTMI 
TaxTMI 
Notifying All Industry Rates (AIR) of Duty Drawback w.e.f. 23.11.2015
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....chedule 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 handicraft (of constituent material) as mentioned in the relevant Chapters; (ii) any identifiable ready to use machined part or component predominantly made of iron, steel or aluminium, made through casting or forging p....
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....back 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) manufactured or exported in discharge of export obligation against an Advance Licence or Advance Authorisation or Duty Free Import Authorisation issued under the Duty Exemption Scheme of the relevant Export and Import Policy or the Foreign Trade Policy; 2[Provided that where exports are made against Special Advance Authorisation issued under paragraph 4.04A of the Foreign Trade Policy 2015-20 in discharge of export obligations in terms of Notification No. 45/2016-Customs dated 13th August, 2016, the rates of drawback specified in the said Schedule shall apply as if in the said Schedule- (i) the heading A and heading B ar....
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....oduced: 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. (14) Whenever a composite article is exported for which any specific rate has not been provided in the said 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 and in case of doubt or where there is any information contrary to the declarations, the proper officer of customs shall cause a verification of such declarations. (15) 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. (16) The term "dyed", wherever used in the said Schedule ....
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....ot exceed rupees twenty lakhs. (24) The drawback rates specified in the said Schedule against tariff items 711301, 711302 and 711401 shall not be applicable to goods manufactured or exported in discharge of export obligation against any Scheme of the relevant Export and Import Policy or the Foreign Trade Policy of the Government of India which provides for duty free import or replenishment or procurement from local sources of gold or silver. 1[ (24A) Notwithstanding anything contained in paragraph (7) above, the drawback rate specified in the said Schedule against tariff items 711301, 711302 and 711401 shall not be applicable to goods manufactured or exported availing CENVAT facility for any of the inputs or input services used in their manufacture or availing the rebate of duty paid on materials used in their manufacture or processing in terms of rule 18 of the Central Excise Rules, 2002 or manufactured or exported in terms of sub-rule (2) of rule 19 of the said Central Excise Rules, and the exporter claiming the drawback rate against said tariff items shall make appropriate declaration at the time of export. ] (25) "Vehicles" of Chapter 87 of the said Schedule shall compris....
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....% 25.0 610199 Of Others Piece 3.4% 63.5 0.8% 14.9 6102 Women's or girls' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind- cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 6104 610201 Of Cotton Piece 3.5% 65.5 0.8% 15.0 610202 Of Blend containing Cotton and Man Made Fibre Piece 4.4% 71.3 1% 16.2 610203 Of Man Made Fibres Piece 4.4% 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% 112.0 0.8% 25.6 61030102 Of Blend containing Cotton and Man Made Fibre Piece 4.4% 126.4 1% 28.7 61030103 Of Man Made F....
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....ackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swim wear), knitted or crocheted 610401 Suits (combination comprising of at least one trouser and one jacket) 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 61040201 Of Cotton Piece 3.5% 65.5 0.8% 15.0 61040202 Of Blend containing Cotton and Man Made Fibre Piece 4.4% 71.3 1% 16.2 61040203 Of Man Made Fibres Piece 4.4% 72.3 1% 16.4 61040204 Of Silk (other than containing Noil silk) Piece 4.4% 139.6 1% 31.7 61040205 Of Wool Piece 3.4% 126.0 0.8% 29.6 61040206 Of Blend containing Wool and Man Made Fibre Pie....
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....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 610699 Of Others Piece 3.9% 41.5 0.9% 9.6 6107 Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted 610701 Nightshirts, pyjamas, bath robes and dressing gowns and similar articles 61070101 Of Cotton Piece 3.3% 27.4 0.8% 6.6 61070102 Of Blend containing Cotton and Man Made Fibre Piece 4.7% 38.1 1.1% 8.9 61070103 Of Man Made Fibres Piece 4.7% 40.3 1.1% 9.4 61070104 Of Silk (other than containing Noil silk) Piece 4.7% 52.6 1.1% 12.3 61070105 Of Wool Piece 3.3% 32.6 0.8% 7.9 61070106 Of Blend containing Wool and Man Made Fibre Piece 3.3% 32.6 0.8% ....
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....10902 Of Blend containing Cotton and Man Made Fibre Piece 4.2% 36 1% 8.6 610903 Of Man Made Fibres Piece 4.7% 37 1.1% 8.7 610904 Of Silk (other than containing Noil silk) Piece 4.7% 70.2 1.1% 16.4 610905 Of Wool Piece 3.5% 24.8 0.8% 5.7 610906 Of Blend containing Wool and Man Made Fibre Piece 3.5% 24.8 0.8% 5.7 610907 Of Cotton containing 1% or more by weight of spandex/lycra/ elastane Piece 3.6% 31 0.8% 6.9 610999 Of Others Piece 3.5% 21.6 0.8% 4.9 6110 Jerseys, pullovers, cardigans, waistcoats an similar articles, knitted or crocheted 611001 Of Cotton Piece 3.5% 55.4 0.8% 12.7 611002 Of Blend containing Cotton and Man Made Fibre Piece 4.4% 55.1 1% 12.5 611003 Of Man Made Fibres Piece 4.4% 56.6 1% 12.9 611004 Of Silk (other than containing Noil silk) Piece 4.4% 90.3 1% 20.5 611005 Of 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 cloth....
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....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 Of Wool Piece 3.5% 34.6 0.8% 7.9 61140206 Of Blend containing Wool and Man Made Fibre Piece 3.5% 34.6 0.8% 7.9 61140207 Of Cotton containing 1% or more by weight of spandex/lycra/ elastane Piece 3.6% 37.8 0.8% 8.4 61140299 Of Others Piece 3.5% 37.2 0.8% 8.5 611403 Other jackets not covered under heading 6103 or 6104 61140301 Of Cotton Piece 3.5% 65.5 0.8% 15.0 61140302 Of Blend containing Cotton and Man Made Fibre Piece 4.4% 71.3 1% 16.2 61140303 Of Man Made Fibres Piece 4.4% 72.3 1% 16.4 61140304 Of Silk (other than containing Noil silk) Piece 4.4% 139.6 1% 31.7 61140305 Of Wool Piece 3.4% 126.0 0.8% 29.6 61140306 Of Blend containing Wool and Man Made Fibre Pie....
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.....5 1.1% 6.0 61170104 Of Silk (other than containing Noil silk) Piece 4.7% 70.2 1.1% 16.4 61170105 Of Wool Piece 3.9% 24.4 0.9% 5.6 61170106 Of Blend containing Wool and Man Made Fibre Piece 3.9% 24.4 0.9% 5.6 61170199 Of Others Piece 3.9% 24.0 0.9% 5.5 611702 Others 61170201 Of Cotton Kg 3.1% 79.9 0.7% 18.1 61170202 Of Blend containing Cotton and Man Made Fibre Kg 4.2% 99.0 1% 23.6 61170203 Of Man Made Fibres Kg 4.2% 108.0 1% 25.7 61170204 Of Silk (other than containing Noil silk) Kg 4.2% 399.8 1% 95.2 61170205 Of Wool Kg 3.1% 91.9 0.7% 20.8 61170206 Of Blend containing Wool and Man Made Fibre Kg 3.1% 91.9 0.7% 20.8 61170299 Of Others Kg 3.1% 75.2 0.7% 17.0 CHAPTER - 62 ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, NOT KNITTED OR CROCHETED 6201 Men's or boys' overcoats, car- coats, cloaks, anoraks (including 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....
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.... 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) 62030401 Of Cotton Piece 3.2% 26.8 0.7% 5.9 62030402 Of Blend containing Cotton and Man Made Fibre Piece 4.3% 34.9 1% 8.1 62030403 Of Man Made Fibres Piece 4.3% 35.6 1% 8.3 62030404 Of Silk (other than containing Noil silk) Piece 4.3% 64.2 1% 14.9 62030405 Of Wool Piece 3.2% 31.6 0.7% 6.9 62030406 Of Blend containing Wool and Man Made Fibre Piece 3.2% 31.6 0.7% 6.9 62030407 Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Piece 3.2% 28.0 0.7% 6.1 62030499 Of Others Piece 3.2% 26.3 0.7% 5.7 6204 Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divi....
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.... Cotton containing 1% or more by weight of spandex/ lycra/elastane Piece 3.2% 28.0 0.7% 6.1 62040499 Of Others Piece 3.2% 26.3 0.7% 5.7 6205 Men's or boys' shirts 620501 Of Cotton Piece 3.3% 40 0.8% 9.7 620502 Of Blend containing 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 620602 Of Blend containing Cotton and Man Made Fibre Piece 4.7% 41.6 1.1% 9.7 620603 Of Man Made Fibres Piece 4.7% 44 1.1% 10.3 620604 Of Silk (other than containing Noil silk) Piece 4.7% 70.2 1.1% 16.4 620605 Of Wool Piece 3.9% 38.5 0.9% 8.9 620606 Of Blend containing Wool and Man Made Fibre ....
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....iece 3.3% 32.6 0.8% 7.9 62080107 Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Piece 3.3% 28.3 0.8% 6.9 62080199 Of Others Piece 3.3% 27.1 0.8% 6.6 620802 Singlets and other vests, slips, petticoats, briefs, panties and similar articles 62080201 Of Cotton Piece 3.2% 9.4 0.7% 2.1 62080202 Of Blend containing Cotton and Man Made Fibre Piece 4.3% 10.8 1% 2.5 62080203 Of Man Made Fibres Piece 4.3% 10.4 1% 2.4 62080204 Of Silk (other than containing Noil silk) Piece 4.3% 34.5 1% 8.0 62080205 Of Wool Piece 3.2% 9.0 0.7% 2.0 62080206 Of Blend containing Wool and Man 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) ....
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....65.5 0.8% 15.0 62110302 Of Blend containing Cotton and Man Made Fibre Piece 4.4% 71.3 1% 16.2 62110303 Of Man Made Fibres Piece 4.4% 72.3 1% 16.4 62110304 Of Silk (other than containing Noil silk) Piece 4.4% 139.6 1% 31.7 62110305 Of Wool Piece 3.4% 126.0 0.8% 29.6 62110306 Of Blend containing Wool and Man Made Fibre Piece 3.4% 106.4 0.8% 25.0 62110399 Of Others Piece 3.4% 63.5 0.8% 14.9 621104 Protective industrial wear 62110401 Protective industrial wear overall/coverall made of cotton Piece 3.3% 85.3 0.8% 20.7 62110402 Other protective industrial wear made of cotton Piece 3.3% 55.2 0.8% 13.4 62110403 Protective industrial wear overall/coverall made of Aramid fibre Piece 4.7% 217.5 1.1% 50.9 62110404 Other protective industrial wear made of Aramid fibre Piece 4.7% 152.3 1.1% 35.6 62110405 Protective industrial wear overall/coverall made of Modacrylic fibre Piece 4.7% 208.7 1.1% 48.8 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% 5....