|
Duty Drawback Rates for 2001-2002
Chapters 1-10
| Chapter-
1 : Live Animals |
| Chapter-
2 : Meat and Edible Meat Offal |
| Chapter-
3 : Fish and Crustaceans, Molluscs and other Aquatic Invertibrats |
Serial/
Sub-
Serial
No. |
Customs
Tariff
Heading/
Sub-heading
No. |
Description
of goods |
Rate
of Drawback |
Allocation
|
| Cus. |
C.Ex. |
| 1. |
2. |
3. |
4. |
5. |
6. |
| |
03.01 to 03.07 |
Marine Products all
sorts. When CENVAT facility has not been availed :- |
|
|
|
| 03.01 |
|
(a) Packed in OTS
Cans. |
Rs. 13.50 (Rs.
thirteen and paise fifty only) per kg. of the net weight of empty
containers. |
9.00 |
4.50 |
| 03.02 |
|
(b) Packed in
Aseptic Bag kept in M.S. drums. |
Re. 0.90 (Paise
ninety only) per kg. of the net content. |
0.40 |
0.50 |
| |
|
When CENVAT
facility has been availed :- |
|
|
|
| 03.03 |
|
(a) Packed in OTS
Cans. |
Rs. 9.00 (Rs. nine
only) per kg. of the net weight of empty containers. |
All
Customs |
| 03.04 |
|
(b) Packed in
Aseptic Bag kept in M.S. drums. |
Re. 0.40 ((Paise
forty only) per kg. of the net content. |
All
Customs |
| Chapter-
4 : Dairy Produce; Birds' Eggs; Natural honey; Edible Products of
Animal origin, not else where specified or included |
Serial/
Sub-
Serial
No. |
Customs
Tariff
Heading/
Sub-heading
No. |
Description
of goods |
Rate
of Drawback |
Allocation |
| Cus. |
C.Ex. |
| 1. |
2. |
3. |
4. |
5. |
6. |
| |
04.01 to04.10 |
All sorts
Food/Provision/ Food products, not elsewhere specified. |
|
|
|
| |
|
When CENVAT
facility has not been availed :- |
|
|
|
| 04.01 |
|
(a) Packed in OTS
Cans. |
Rs. 13.50 (Rs.
thirteen and paise fifty only) per kg. of the net weight of empty
containers. |
9.00 |
4.50 |
| 04.02 |
|
(b) Packed in
Aseptic Bag kept in M.S, drums. |
Re. 0.90 (Paise
ninety only) per kg. of the net content. |
0.40 |
0.50 |
| 04.03 |
|
(c) Packed in Glass
Bottles |
Re. 0.80 (Paise
eighty only) per kg. of the net content. |
All
C.Excise |
| |
|
When CENVAT
facility has been availed :- |
|
|
|
| 04.04 |
|
(a) Packed in OTS
Cans. |
Rs. 9.00 (Rs. nine
only) per kg. of the net weight of empty containers. |
All
Customs |
| 04.05 |
|
(b) Packed in
Aseptic Bag kept in M.S. drums. |
Re. 0.40 (Paise
forty only) per kg. of the net content. |
All
Customs |
| Chapter-
5 : Products of animal origin, not elsewhere specified or included |
| Chapter-
6 : Live trees and other plants; bulbs, roots and the like; cut
flowers and ornamental foliage |
| Chapter-
7 : Edible Vegetables, Roots and Tubers |
Customs
Tariff Heading / Sub-heading
No. |
Description
of goods |
Rate
of Drawback |
Allocation |
|
| Cus. |
C.Ex. |
|
| 1. |
2. |
3. |
4. |
5. |
6. |
| |
07.01 to 07.14 |
When CENVAT
facility has not been availed :- |
|
|
|
| 07.01 |
|
(a) Packed in OTS
Cans. |
Rs. 13.50 (Rs.
thirteen and paise fifty only) per kg: of the net weight of empty
containers. |
9.00 |
4.50 |
| 07.02 |
|
(b) Packed in
Aseptic Bag kept in M.S. drums. |
Re. 0.90 (Paise
ninety only) per kg. of the net content. |
0.40 |
0.50 |
| 07.03 |
|
(c) Packed in Glass
Bottles |
Re. 0.80(paise
eighty only) per kg. of net content. |
All C.
Excise |
| |
|
When CENVAT
facility has been availed :- |
When CENVAT
facility has been availed :- |
|
| 07.04 |
|
(a) Packed in OTS
Cans. |
Rs. 9.00 (Rs. nine
only) per kg. of the net weight of empty containers. |
All
Customs |
| 07.05 |
|
((b)) Packed in
Aseptic Bag kept in M.S. drums. |
Re. 0.40 (Paise
forty only) per kg. of the net content. |
All
Customs |
| Chapter-
8 : Edible Fruits and Nuts, Peel of Citrus Fruit or Melons |
| Serial/
Sub-Serial No. |
Customs
Tariff Heading / Sub-heading No. |
Description
of goods |
Rate
of Drawback |
Allocation |
| Cus. |
C. Ex. |
| 1. |
2. |
3. |
4. |
5. |
6 |
| |
|
When CENVAT
facility has not been availed :- |
|
|
|
| 08.01 |
|
(a) Packed in OTS
Cans. |
Rs. 13.50 (Rs.
thirteen and paise fifty only) per kg. of the net weight of empty
containers. |
9.00 |
4.50 |
| 08.02 |
|
(b) Packed in
Aseptic Bag kept inM.S. drums. |
Re. 0.90 (Paise
ninety only) per kg. of the net content. |
0.40 |
0.50 |
| 08.03 |
|
(c) Packed in Glass
Bottles |
Re. 0.80 (Paise
eighty only) per kg. of net content. |
All C.
Excise |
| |
|
When CENVAT
facility has been availed :- |
|
|
| 08.04 |
|
(a) Packed in OTS
Cans. |
Rs. 9.00 (Rs. nine
only) per kg. of the net weight of empty containers. |
All
Customs |
| 08.05 |
|
(b) Packed in
Aseptic Bag kept in M.S. drums. |
Re. 0.40 (Paise
forty only) per kg. of the net content. |
All
Customs |
| Chapter-
9 : Coffee, Tea, Mate and Spices |
Serial
/ Sub-Serial
No. |
Customs
Tariff Heading / Sub-heading
No. |
Description
of goods |
Rate
of Drawback |
Allocation |
| Cus. |
C.Ex. |
| 1. |
2. |
3. |
4. |
5. |
6. |
| |
09.01 to
09.10 |
Coffee, Tea, mate
and spices all sorts, specified. |
|
|
|
| |
|
When
CENVAT facility has not been availed :- |
| 09.01 |
|
(a) Packed in OTS
Cans. |
Rs. 13.50 (Rs.
thirteen and paise fifty only) per kg: of the net weight of empty
containers. |
9.00 |
4.50 |
| 09.02 |
|
(b) Packed in
Aseptic Bag kept in M.S. drums. |
Re. 0.90 (Paise
ninety only) per kg. of the net content. |
0.40 |
0.50 |
| 09.03 |
|
(c) Packed in Glass
Bottles. |
Re. 0.80(paise
eighty only) per kg. of net content. |
All C.
Excise |
| |
|
When
CENVAT facility has been availed :- |
| 09.04 |
|
(a) Packed in OTS
Cans. |
Rs. 9.00 (Rs. nine
only) per kg. of the net weight of empty containers. |
All
Customs |
| 09.05 |
|
(b) Packed in
Aseptic Bag kept in M.S. drums. |
Re. 0.40 (Paise
forty only) per kg. of the net content. |
All
Customs |
|