Duty Drawback Rates for 2001-2002
Chapters 51-60
| Chapter-
51 : Wool, Fine or Coarse Animal Hair; Horse hair Yarn and Woven
fabric |
Serial/
Sub-
Serial
No. |
Description of
goods |
Rate of
Drawback |
Allocation
|
| |
Only Woollen
worsted yarn of above 18 BWS Count; |
|
Cus. |
C.Ex.
|
| 51.01 |
(i) Weaving quality |
Rs.18.90
per kg |
18.65 |
0.25 |
| 51.02 |
(ii) Hosiery/Hand
Knitting |
Rs. 10.90 per kg. |
10.60 |
0.30 |
| 51.03 |
(i) All
Wool fabrics (other than hosiery/ paise eighty only) per kg. knitted
fabrics) manufactured out of only woollen worsted yam of above 18
BWS counts : |
Rs. 18.20per kg. |
18.00 |
0.20 |
| 51.04 |
(i) (a) If dyed. |
Rs. 21.10 per kg. |
17.90 |
3.20 |
| 51.05 |
(ii) Blended fabric
(other than hosiery/ Knitwear fabrics) containing mainly wool and
viscose aery lie/Nylon/ Polyester fibres/with or without other
natural fibres like Mohair, Angora, etc. |
Rs.18.90
per kg. of wool content. |
18.65 |
0.25 |
| 51.06 |
(ii) (a) If dyed. |
Rs19.75 per kg. of
wool content. |
16.55 |
3.20 |
| 51.07 |
(iii) Blanketing
cloth manufactured from yam in which wool predominately by weight: |
Rs. 3.00 per kg. |
2.90 |
0.10 |
| 51.08 |
(iii) (a) If dyed. |
Rs. 3.60
per kg. |
2.90 |
0.70 |
| Chapter-
52 : Cotton Yarn & Fabric thereof |
Serial/
Sub-
Serial
No. |
Description
of goods |
Rate
of Drawback |
Allocation
|
| Cus. |
C.Ex. |
| 52.01 |
A (i) Dyed Handloom
fabrics (excluding lungies), when CENVAT facility has not been
availed. |
4% (four per cent.
only) of f.o.b. value |
All C.
Excise |
| |
(ii) Cotton Fabrics
other than handloom fabrics, whether or not exported under Quantity
Based Advance Licence, issued prior to 1.4.1995, under the duty
exemption scheme provided that cotton and no other item is allowed
duty free import under relevant duty exemption scheme. |
|
|
|
| 52.02 |
(a) Grey Fabrics |
5.5% (five point
five per cent. only) of the f.o.b. value subject to maximum of
Rs.8.00/- per kg. |
All C.
Excise |
| 52.03 |
(b) Other than (a)
above when CENVAT facility has not been availed. |
6% (six per cent.
only) of f.o.b. value subject to maximum of Rs.8.00/- per kg. |
All C.
Excise |
| 52.04 |
(c) Mill-made
fabrics, if dyed, in respect of which no yam stage duty, paid by the
manufacturer because of his availing of the facility under "Rule
49A" of the Central Excise Rules and the goods being exported
under bond or claim for rebate of Central Excise duty paid on yarn,
when CENVAT facility has not been availed. |
1.5% (one point
five per cent. only) of f.o.b. value. |
All C.
Excise |
| 52.05 |
B. Cotton coloured
fabrics with or without Art silk and embellishment/ embroidery of
about 8 (eight) yards in length, commonly known as Real Madras
Handkerchief, when CENVAT facility has not been availed. |
4% (four per cent.
only) of f.o.b. value subject to maximum of Rs.13.00/- per kg. |
All C.
Excise |
| Chapter-53
: Other Vegetable Textile Fibres; Paper Yarn and woven fabrics of
paper yarn |
| Chapter-
54 : Man-made filaments; Yarn and fabric thereof |
Serial/
Sub-
Serial
No. |
Description
of goods |
Rate
of Drawback |
Allocation |
| Cus. |
C.Ex.
|
| 54.01 |
Polyamide Tyre Yam |
Rs. 2.00 (Rs. two
only) per kg. |
All
Customs |
| 54.02 |
Viscose Tyre Yam |
Rs.1.00 (Rs one )
per kg. |
All
Customs |
| |
(i) All fabrics
including sarees, dhoties and Odhanies made of man made staple
fibres and filament yam of denier less than 750 and its tenacity
does not exceed 6.5 gram per denier, when CENVAT facility has not
been availed: |
|
|
|
| 54.03 |
(a) Made with 100%
Polyester filament yam. |
11% (eleven per
cent. only) of f.o.b. value, subject to a maximum of Rs.23.00 (Rs.
twenty- three only) per kg. of filament content subject to the
condition that the goods are exported under AR-4 and a certification
is made in it by the Supdt. of Central Excise / Customs that
polyester filament yam used in the export product have paid the
appropriate rate of Central Excise duty or the Addl. Customs duty
(as the case may be) effective from 1.4.1995 i.e. @, basic
excise dutv 16% plus 16% Spl. Excise duty plus 15% A.E.D. on
textiles. |
All C.
Excise |
| 54.04 |
(b) Others |
9.5% (nine point
five per cent. only) subject to a maximum of Rs. 21.90 (Rs.
twenty-one and Paise ninety only) per kg. of polyester filament yarn
content. |
All C.
Excise |
| 54.05 |
(ii) Fabrics made
of man made staple fibres and filament yarn other than 100% PFY |
11% (eleven per
cent. only) of f.o.b. value subject to a maximum of Rs. 23/ - (Rs.
twenty- three only) per kg |
All
C.Excise |
| 54.06 |
(iii) All
embroidered fabrics including sarees, dhoties and odhanies whose
base fabrics fall under Chapter 54 and the export product is also
classifiable under Chapter 54 of the Schedule to the Central Excise
Tariff Act 1985 (5 of 1986). when CENVAT facility has not been
availed. |
5.5% (five point
five per cent. only) of f.o.b. value subject to a maximum of Rs.
28/- (Rs. Twenty-eight only) per kg |
All
C.Excise |
| Chapter-
55 : Man-made Staple Fibres, Yarn & Fabric thereof |
Serial/
Sub-
Serial
No. |
Description
of goods |
Rate
of Drawback |
Allocation |
| Cus. |
C.Ex. |
| 55.01 |
(i) All Fabrics,
including Sarees, Dhoties and Odhanies made of manmade staple
fibres, other than embroidered, when CENVAT facility has. not been
availed. |
11% (eleven per
cent. only) of f.o.b. value subject to a maximum of Rs. 23/- (Rs.
twenty-three only) per kg. |
All C.
Excise |
| 55.02 |
(iii) All
embroidered fabrics including sarees, dhotis and odhanies whose base
fabrics fall under Chapter 54 and the export product is also
classifiable under Chapter 54 of the Schedule to the Central Excise
Tariff Act 1985 (5 of 1986) when CENVAT has not been availed |
5.5% (five point
five per cent only) of f.o.b. value subject to a maximum of Rs. 28/-
(Rs. twenty- eight only) per kg. |
All C.
Excise |
| Chapter-
56 : Wadding felt and Nonwovens; Special Yarns; Twine, Cordage,
Ropes and Cables and articles thereof. |
Serial/
Sub-
Serial
No. |
Description
of goods |
Rate
of Drawback |
Allocation
|
| Cus. |
C.Ex. |
| 56.01 |
Imitation Zari all
sorts, including thread, kasab, badla, chalak, tilla wire, salma,
sadi, wire, Kagari, Gijai, Pechak, Tike and Kallabattu. |
Rs. 28.80 per kg.
of copper content. |
19.40 |
9.40 |
| 56.02 |
(i) Viscose tyre
cord/twine |
Rs. 1.00 (Rs. one
only) per kg. |
All
Customs |
| 56.03 |
(ii) Polyamide
tyre/cord/ twine |
Rs. 2.00 (Rs. two
only) per kg. |
All
Customs |
| |
(iii) Ropes &
twines, and articles made thereof made of plastic materials other
than reinforced plastics |
|
|
|
| 56.04 |
(i) When CENVAT
facility has not been availed. |
Rs. 16.80 (Rs.
Sixteen and paise eighty only) per kg. of the net weight of the
product. |
10.80 |
6.00 |
| 56.05 |
(ii) When CENVAT
facility has been availed. |
Rs. 10.80 (Rs. Ten
and paise eighty only) per kg. of net weight of the product. |
All
Customs |
| Chapter-
57 : Carpets and other Textile Floor Coverings |
Serial/
Sub-
Serial
No. |
Description
of goods |
Rate
of Drawback |
Allocation
|
| Cus. |
C.Ex. |
| 57.01 |
(i)Handknotted /
Handmade Woollen Floor Coverings, all sorts including Carpets and
small size handknotted mats/ carpets but excluding machine made
woollen tufted carpets : |
10% (ten per. cent.
only) of f.o.b. value subject to a maximum of Rs.180.00(Rs. one
hundred and eighty only) per sq. metre. |
6% |
4% |
| 57.02 |
(ii) Cotton
Dumes/Cotton Rugs (including Chindi Durries)/Cotton
Chenille Rag Rug Dumes/Printed Durries/ Druggets where Cotton
predominates by weight. |
9% (nine per cent.
only) of f.o.b. value subject to a maximum of Rs.18.00(Rs.eighteen
only) per kg. |
All C.
Excise |
| 57.03 |
(iii)
Handknotted/handmade silk floor coverings, all sorts including
carpets and small size handknotted mats/ carpets but excluding
machine made woollen tufted carpets : |
12% (twelve per
cent. only) of f.o.b. value subject to a maximum of
Rs.625.00(Rs. six hundred and twenty-five only) per sq. metre. |
7% |
5% |
| |
(iv)
Handknotted/handmade synthetic carpets, all sorts including carpets
and small size handknotted mats/ carpets but excluding machine made
woollen tufted carpets : |
10% (ten per cent.
only) of f.o.b. value subject to a maximum of
Rs.175.00(Rs. one hundred and seventy five only) per sq. metre |
6% |
4% |
| Chapter-
58 : Special Woven fabrics, Tufted textile fabrics; Lace Tapestries;
Trimmings; Embroidery |
Serial/
Sub-
Serial
No. |
Description
of goods |
Rate
of Drawback |
Allocation
|
| Cus. |
C.Ex. |
| 58.01 |
Velvet fabrics,
when CENVAT facility has not been availed. |
4% (four per cent.
only) of f.o.b value subject to maximum of Rs.30.00/- per kg. |
All C.
Excise |
| 58.02 |
Cotton Terry
Towelling cloth, when CENVAT facility has not been availed |
1.40% (one point
four zero per cent. only) of f.o.b. value. |
All
C.Excise |
| 58.03 |
Cotton Terry
Towelling cloth, if dyed, when CENVAT facility has not been availed |
3% (three per cent.
only) of f.o.b. value. |
All C.
Excise |
| 58.04 |
Fabrics all over
embroidered in piece, in strips or in motifs whose base fabrics
falls under Chapter 54/55/58 of the Schedule to the Central Excise
Tariff Act, 1985 (5 of 1986), when CENVAT facility has not been
availed. |
5.5% (five point
five per cent. only) of f.o.b. value subject to the maximum of Rs.28
(Rs. Twenty eight only) per kg |
All C.
Excise |
| Chapter-
59 : Impregnated, coated, covered or laminated textile fabrics;
Textile articles of a kind suitable for industrial use. |
Serial/
Sub-
Serial
No. |
Description
of goods |
Rate
of Drawback |
Allocation |
| Cus. |
C.Ex. |
| 59.01 |
Polyamide Tyre
fabric/warp sheet. |
Rs. 2.00 (Rs. two
only) per kg. |
All
Customs |
| 59.02 |
Viscose Tyre
fabric/warp sheet. |
Rs. 1.00 (Rs. one
only) per kg. |
All
Customs |
| Chapter-
60 : Knitted or Crocheted Fabrics |
Serial/
Sub-
Serial
No. |
Description
of goods |
Rate
of Drawback |
Allocation |
| Cus.
|
C.Ex.
|
| 60.01 |
(a) Knitted fabrics
made of Cotton
(i) Grey |
5.5%(five point
five per cent. only) of f.o.b. value subject to maximum of
Rs.5.00/-(Rs. Five only) per kg. |
All C.
Excise |
| 60.02 |
(ii) Other than
Grey |
6% (six per cent.
only) of f.o.b. value subject to maximum of Rs.8.00/-(Rs. Eight
only) per kg. |
All C.
Excise |
| 60.03 |
(b) Knitted Fabrics
made of manmade staple fibre/filament yam |
11% (fourteen point
five per cent. only) of f.o.b. value subject to maximum of Rs.23.00
per kg. |
All
C.Excise |
| 60.04 |
(c) All wool
hosiery/ knitted fabrics made out of woollen worsted yam of above 18
BWS counts : |
Rs. 12.80 per kg. |
11.25 |
1.55 |
| |
(d) knitted fabrics
of Acrylic yarn |
|
| 60.05 |
(i)
When CENVAT facility has not been acvailed |
Rs. 7.00/-per kg. |
1.60 |
5.40 |
| 60.06 |
(i) When CENVAT
facility has not been availed. |
Rs. 1.60 per kg. |
All
Customs |
| |
(e) Blended
knitwears containing Wool/ Acrylic/Nylon/ Polyester fibres/viscose
fibre with or without natural fibres like, Mohair, Angora etc. |
Rs. 12.00 (Rs.
twelve only) per kg. of wool content. |
10.00 |
2.00 |
| 60.07 |
(i) When Cenvat has
not been availed |
Rs. 9.60 per kg. of
woollen blended yam content only in the export product |
8.00 |
1.60 |
| 60.08 |
(ii) When CENVAT
facility has been availed |
Rs. 8.00 (Rs. eight
only) per kg |
All
Customs |
|
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Duty Drawback Rates for 2001-2002
