Serial/
Sub-
Serial
No. |
Description
of goods |
Rate
of Drawback |
Allocation |
| Cus. |
C.Ex. |
| 1. |
2. |
3 |
4 |
5 |
| |
Fruits Pulps/fruit
juice, fruit preparation, including mango/guava juice/pulps and
their concentrates. |
|
|
|
| |
When
CENVAT facility has not been availed :- |
| 20.01 |
(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 |
| 20.02 |
(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 |
| 20.03 |
(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 :- |
| 20.04 |
(a) Packed in OTS
Cans. |
Rs. 9.00 (Rs. nine
only) per kg. of the net weight of empty containers. |
All
Customs |
| 20.05 |
(b) Packed in
Aseptic Bag kept in M.S. drums. |
Re. 0.40 (Paise
forty only) per kg. of the net content. |
All
Customs |
| |
Fruit Jams |
|
|
|
| |
When
CENVAT facility has not been availed :- |
| 20.06 |
(a) Packed in OTS
Cans. |
3.6% (three point
six per cent. only) of FOB value |
3.3% |
0.3% |
| 20.07 |
(b) Others |
1.7% (one point
seven per cent. only) of FOB value |
1.4% |
0.3% |
| |
When
CENVAT facility has been availed :- |
| 20.08 |
(a) Packed in OTS
Cans. |
3.3% (three point
three per cent only) of f.o.b. value |
All
Customs |
| 20.09 |
(b) Others |
1.4% (one point
four per cent only) of f.o.b. value |
All
Customs |
| |
C. Fruit products,
not otherwise specified, manufactured packed, marked and labelled,
in accordance with Fruit Products Order, 1955, as amended from time
to time, and the rules and regulations, made thereunder, or as per
buyer's specifications duly approved by the Licensing Officer of the
Director (F&VP), (Deptt. of Food, Govt. of India). |
|
|
|
| |
When CENVAT
facility has not been availed :- |
|
|
|
| 20.10 |
(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 |
| 20.11 |
(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 |
| 20.12 |
(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 :- |
|
|
|
| 20.13 |
(a) Packed in OTS
Cans. |
Rs. 9.00 (Rs. nine
only) per kg. of the net weight of empty containers. |
All
Customs |
| 20.14 |
(b) Packed in
Aseptic Bag kept in M.S. drums. |
Rs. 0.40 (Paise
forty only) per kg. of the net content. |
All
Customs |
| |
D. Preparation of
vegetables, fruits, nuts or other parts of plants not elsewhere
specified. |
|
|
|
| |
When
CENVAT facility has not been availed :- |
| 20.15 |
(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 |
| 20.16 |
(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 |
| 20.17 |
(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 :- |
| 20.18 |
(a) Packed in OTS
Cans. |
Rs. 9.00 (Rs. nine
only) per kg. of the net weight of empty containers. |
All
Customs |
| 20.19 |
(b) Packed in
Aseptic Bag kept in M.S. drums. |
Re. 0.40 (Paise
forty only) per kg. of the net content. |
All
Customs |