Serial/
Sub-
Serial
No. |
Description
of goods |
Rate
of Drawback |
Allocation |
| Cus. |
C.Ex. |
| |
Articles of leather
or composite leather including saddlery, harness, travel goods, hand
bags and similar containers, articles of apparel and articles of a
kind meant for industrial uses but excluding those made of reptile
skin/reptile leather, fur skins & hair-on-skins and also
excluding articles manufactured from duty free finished leather
imported under Notification No. 16/ 2000-Cus. dated 1.3.2000 |
|
|
|
| |
When
CENVAT facility has not been availed : - |
|
| |
(a)
Harness and Saddlery goods of all sorts and all materials:- |
| 42.01 |
(i) Harness of all
sorts and all materials (predominantly of leather with/without
covering of other materials viz plastic /rubber etc.). |
10% of f.o.b. value
subject to a maximum of Rs. 98/- per piece. |
1.5% |
8.5% |
| 42.02 |
(ii) Saddles |
10% (eleven percent
only) of f.o.b. value subject to a maximum of Rs. 200/- (Rs. two
hundred ten only) per piece. |
1.5% |
8.5% |
| |
When
CENVAT facility has been availed: |
|
| |
(a)
Harness and Saddlery goods of all sorts and all materials:- |
| 42.03 |
(i) Harness of all
sorts and all materials (predominantly of leather with/without
covering of other materials viz plastic /rubber etc.). |
1.5%) of f.o.b.
value subject to a maximum of Rs. 14.70/- per piece. |
All
Customs |
| 42.04 |
(ii) Saddles |
1.5% the f.o.b.
value subject to a maximum of Rs. 30/- per piece. |
All
Customs |
| 42.05 |
Leather wallets,
Ladies Purses, Gents Purses, Leather Pouches and Toilets
cases, when CENVAT facility has not been availed |
6.5% of f.o.b.
value subject to a maximum of Rs. 10.00 per piece. |
2.3% |
4.2% |
| 42.06 |
Leather wallets,
Ladies Purses, Gents Purses, Leather Pouches and Toilets
cases, when CENVAT facility has not been availed |
2.3% of f.o.b.
value subject to a maximum of Rs3.50 per piece |
All
Customs |
| 42.07 |
Leather wallets,
Ladies Purses, Gents Purses, Leather Pouches and Toilets
cases, when CENVAT facility has not been availed |
7.25% of f.o.b.
value subject to a maximum of Rs.75.00 per piece. |
2.1% |
5.15% |
| 42.08 |
Leather wallets,
Ladies Purses, Gents Purses, Leather Pouches and Toilets
cases, when CENVAT facility has not been availed |
2.1% of f.o.b.
value subject to a maximum of Rs.21.70 per piece |
All
Customs |
| 42.09 |
Fax cover,
Coin-holder, Card holders, Pen case, spectacles case, Note book
case, Cell Phone cover, Cheque Book Cover, Pass cases, Mirror cases,
and memo cases made of leather when CENVAT facility has not been
availed. |
2.1% of f.o.b.
value subject to a maximum of Rs.2.00per piece. |
1% |
1.10% |
| 42.10 |
Fax cover,
Coin-holder, Card holders, Pen case, spectacles case, Note book
case, Cell Phone cover, Cheque Book Cover, Pass cases, Mirror cases,
and memo cases made of leather when CENVAT facility has not been
availed. |
1% of f.o.b. value
subject to a maximum of Rs.0.90 per piece. |
All
Customs |
| 42.11 |
Key holder and Key
case, When CENVAT facility has been availed |
3.5% of f.o.b.
value subject tot a maximum of Rs.1.00 per piece |
1% |
2.6% |
| 42.12 |
Key holder and Key
case, When CENVAT facility has been availed |
1% of f.o.b value
subject a maximum of Rs. 0.50 per piece. |
All
Customs |
| 42.13 |
Clip files, File
folders, Planners, Folios, album cases, made of Leather, when CENVAT
facility has been availed. |
3.6% of f.o.b.
value subject to a maximum of Rs. 14.50 per piece. |
1% |
2.6% |
| 42.14 |
Clip files, File
folders, Planners, Folios, album cases, made of Leather, when CENVAT
facility has been availed |
1% of f.o.b. value
subject to a maximum of Rs.4.00 per piece |
All
customs |
| 42.15 |
Leather apparel,
When CENVAT facility has been availed. |
3.5% of f.o.b.
value subject to a maximum of Rs. 61.50 per piece. |
All
Customs |
| 42.17 |
Industrial Leather
gloves with or without cotton lining, when CENVAT facility has not
been availed. |
6% of f.o.b subject
to a maximum of Rs. 12/- per pair. |
2.85%
|
3.15%
|
| 42.18 |
Industrial Leather
gloves with or without cotton lining, when CENVAT facility has not
been availed. |
2.85% of f.o.b
subject to a maximum of Rs.6.00/- per pair |
All
Customs |
| 42.19 |
Other Glover made
of Leather when CENVAT facility has not been availed. |
2.85% of f.o.b
subject to a maximum of Rs. 32.00 per pair. |
3.8%
|
4.2%
|
| 42.20 |
Other Glover made
of Leather when CENVAT facility has not been availed. |
3.8% of f.o.b
subject to a maximum of Rs. 15.50/- per pair |
All
customs |
| 42.21 |
Leather Belts, when
CENVAT facility has not been availed |
5% of f.o.b subject
to a maximum of Rs. 12.00/- per piece |
1.15% |
3.85%
|
| 42.22 |
Leather Belts, when
CENVAT facility has not been availed |
1.15% of f.o.b
subject to a maximum of Rs.2.80/- per piece. |
All
Customs |