TaxTMI 
TaxTMI 
Amends notification no. 110/2015-Customs (NT) dated 16.11.2015 to specify All Industry Rates of drawback for export of garments under Special Advance Authorization Scheme under para 4.04A of FTP 2015-20
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.... in the Notes and conditions, in paragraph (10), after clause (b), the following proviso shall be inserted, namely:- "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 are heading C and heading D, respectively; and (ii) the entries in columns (4), (5), (6) and (7) against the Tariff items in the said Schedule below all Chapters, except Chapter 61 and 62, are NIL, and those in Chapters 61 and 62 are as specified in the Table annexed hereto;". 3. In the said notification, after the Schedule, the following Table shall be inserted, namely:- "TABLE C D Tariff Item Description of goods Unit Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap p....
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....bsp; 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 Fib....
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....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 containing 1% or more by weight of spandex/ lycra/elastane Piece ....
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....p; 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% &....
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.... 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 Piece 3.2% 31.6 0.7% 6.9 61040406 Of Blend contai....
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.... 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 610699 Of Others Piece 3.9% 41.5 0.9% 9.6 6107 Men's or boys' under....
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....; 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, petticoats, briefs, panties and similar articles 61080201 Of Cotton Piece....
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.... 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 of spandex/lycra/ elastane Piece 3.7% 24.0 0.9% 5.8 611199 Of Others Piece 3.7% 2....
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.... 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 Of Wool Piece 3.5% 34.6 0.8% 7.9 61140206 Of Blend containing Wool and Man Made Fibre Pi....
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....11504 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 1% 95.2 611605 Of Wool Kg 3.2% 94.9 0.7% 20.8 611606 Of Blend containing Wool and ....
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.... 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 and Man Made Fibre Piece 4.4% 71.3 1% 16.2 620203 Of Man Made Fibres Piece 4.4% 72.3 1% 16.4 620204....
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.... 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) 62030401 Of Cotton Piece 3.2% 26.8 0.7% 5.9 62030402 Of Blend c....
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.... 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 4.4% 55.1 1% 12.5 62040303 Of Man Made Fibres Piece 4.4% 55 1% 12.5 &....
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....3 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 ....
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....p;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 Piece 3.2% 9.5 0.7% 2.1 62070299 Of Others Piece 3.2% 9.0 0.7% 2.0 6208 Wome....
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....nbsp; 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 0.9% 5.9 620907 Of Cotton containing 1% or more by weight ....
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....bsp; 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 weight of spandex/ lycra/elastane Pie....
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....;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 articles and parts thereof, whether or not knitted or crocheted 62120....
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.... 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 Of Cotton Kg 3.1% 79.9 0.7% 18.1 621502 Of Blend containing Cotton and Man Made Fib....