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WITH THE BLESSINGS OF MATA VAISHNO DEVI

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may still be chances for such errors and omissions to have crept in
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the authors/editors nor the publishers shall be responsible for any
damage or loss in whatever manner, consequent to any action taken
on the basis of the contents of this book, caused to any person,
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publishers.
All Disputes subject to Delhi Jurisdiction

PREFACE
The revised duty drawback rates (All Industry Rates, 2014-15) have been announced by the Government
vide Notification No. 110/2014-Cus. (NT), dated 17-11-2014, w.e.f. 22-11-2014. These rates have been
announced in the background of the new Government having promised whiff of fresh air in policy formulation
and expeditious decision making and giving a renewed thrust to the industry and export sector and creating
a congenial atmosphere for its growth.
The inflation rates had till recently maintained a disturbing steadiness at a higher level but in the past
two months there has been a decline. Although diesel prices have been de-regulated, there has been a
downward revision in the diesel prices, simultaneously the prices of petrol have also been reduced. This will
have significant impact on input costs much to the relief of the industry. Food prices have also been showing
a declining trend in recent months. It is in this background that the industry had expected much from the
Government as far as duty drawback rates are concerned. It is for the industry to appreciate and evaluate
as to how far the expectations of different segments/sectors have been met with by the Government.
As usual while presenting this book containing the revised drawback schedule care has been taken to
revise the contents also. Government has issued several circulars covering various aspects. A System of Risk
Management (RMS) has been introduced; it will also cover the duty drawback claims/declarations. Audit
stream has also been strengthened pursuant to the audit reports which have invited the attention of the
Government to different issues which came to light during the audit. Commissioners have been advised to
ensure that proper check is exercised while sanctioning the drawback claim, reducing the dwell time as an
export facilitation measure, need for recording speaking orders in cases of drawback on re-exports in respect
of supplementary drawback claims filed etc. This apart a number of decided cases have been added in Chapter
10 dealing with the disputes/litigations/judicial rulings in drawback matters.
This revised version of the book we hope will be very useful to every reader and we sincerely trust
that the reference value of this book would meet to the readers expectations.
We are thankful to Mr. R. Sampath, Mr. Kannan and Mr. Yogesh Bisht of our office for their valuable
help and assistance. We are extremely grateful to Mr. Sandeep Garg of Commercial Law Publishers (India)
(P) Ltd. once again for his zeal in bringing this book with great dispatch.

Place : Delhi
Date : 18-11-2014

R. KRISHNAN
Advocate, New Delhi
rkriadvo@gmail.com
R.PARTHASARATHY
Consultant, Excise, Customs and
Service tax
Sarathyassociates @yahoo.com

CONTENTS

PART IDRAWBACK COMMENTARY


1. Duty DrawbackBackground
1.1
1.2
1.3
1.4
1.5
1.6
1.7

Object and meaning of Drawback ................................................................................................................ 1


Drawback on exports .......................................................................................................................................... 1
Schemes of neutralisation of duties/taxes in case of exports ....................................................................... 2
No sales tax on exports ....................................................................................................................................... 2
Meaning and types of drawback ...................................................................................................................... 2
Duty Drawback Scheme now subsumes DEPB Scheme ............................................................................... 3
Excise duties paid on finished goods exported, claimed as rebate on exports is not drawback ......... 3

2.

Drawback of Customs Duties paid on Re-exports of Imported Goods

2.1
2.2
2.3
2.4
2.5
2.6
2.7
2.8
2.9
2.9.1

Background .......................................................................................................................................................... 4
Extent of drawback allowed on re-export of duty paid goods ..................................................................... 4
Identity of goods to be same to claim benefit of Section 74 .......................................................................... 4
Export need not take place from the same port .............................................................................................. 6
Drawback restricted to 98 percent of the duty ................................................................................................ 6
Drawback in the case of goods which have been used after importation .................................................. 6
Drawback under Section 74 is not available to goods used in manufacture .............................................. 7
Use of goods before re-export ........................................................................................................................... 7
Case laws on section 74 ...................................................................................................................................... 7
Order on appellants request for re-export for earlier consignment pendingre-export
of present consignment not allowed by an interim order ............................................................................. 7
2.9.2
Delay in granting let export order not to come in the way of re-export .............................................. 7
2.9.3
Refusal of importer to take delivery of goods due to financial problemsExporters request
for re-export to be allowed ................................................................................................................................. 7
2.9.4
Re-export of imported goods, when goods imported not tallying with details in the bill
of entry Re-export permissibleRefund also to be allowed ........................................................................ 8
2.9.5
Claim for duty drawback can be made at appellate stageIf exports had admittedly
taken place, procedures are secondary ............................................................................................................ 8
2.9.6
Drawback claim in re-exportsto be filed within 3 months from the date of receipt of
Commissioner Appeals order .......................................................................................................................... 9
2.9.7
Re-exportAfter reprocessing goods must be identified as the same which were imported ................ 9
2.9.8
Re-exportExamination Report not signed by A.C.Claim not rejectable when report was
signed upto Superintendent level ..................................................................................................................... 9
2.9.9
Re-exportIdentification of goods under exportis a substantial condition u/s 74 .............................. 9
2.9.10 Drawback on re-exportWaiver of pre-deposit granted when goods were found confiscated .......... 10
2.9.11 Part of the goods cannot be allowed to be re-exported under section 74 ................................................. 10

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2.9.12
2.9.13
2.9.14
2.9.15
2.9.16
2.9.17
2.9.18
2.9.19
2.10
2.11
2.11.1
2.11.2

CONTENTS

Application under section 74 cannot be converted into application under section 75 of


Customs Act ....................................................................................................................................................... 10
Re-export of goods because of mistake in sending wrong goodsPenalty not to be imposed ............ 10
Penalty not to be imposedBecause of non-availability of Drug Control Authorities
Certificate re-export sought ............................................................................................................................. 10
DelayCondonation by Asstt. Commissioner who was not competent to condoneDemand of
drawback granted unreasonable .................................................................................................................... 10
Re-export after repacking/releasing without any value additionDrawback benefit
not available ....................................................................................................................................................... 11
Re-export of goodsExamination of goods done by Superintendent but not signed by the A.C.
Drawback cannot be denied ............................................................................................................................ 12
Imported goods re-exported without there being any process of manufactureDrawback
claim liable to be rejected ................................................................................................................................. 12
Re-export of unused raw materialPermissible only when the materials are defective or found
unfit for useMere return of materials would not entitle applicant for exemption from duty ........... 13
Procedure for claiming drawback under Section 74 .................................................................................... 13
Boards Circular regarding drawback on re-exports ................................................................................... 15
Systemic and compliance related weaknesses .............................................................................................. 15
Speaking orders to be passed in respect of re-exports under section 74 ................................................... 16

APPENDIX 2.1
DRAWBACK RATES IN RESPECT OF GOODS TAKEN INTO USE AFTER IMPORTATION .......... 18
APPENDIX 2.2
RE-EXPORT OF IMPORTED GOODS (DRAWBACK OF CUSTOMS DUTIES) RULES, 1995 ............. 19
APPENDIX 2.3
CUSTOMS SERIES FORM NO. 109 ................................................................................................................ 22
APPENDIX 2.4
SHIPPING BILL FOR EXPORT OF GOODS UNDER CLAIM FOR DUTY DRAWBACK .................... 23
APPENDIX 2.5
TEXT OF SECTION 74 OF THE CUSTOMS ACT, 1962 .............................................................................. 25
APPENDIX 2.6
WRIT JURISDICTIONDUTY DRAWBACKRE-EXPORTIDENTITY OF GOODS
UNDER SECTION 74 OF CUSTOMS ACT, 1962 ......................................................................................... 25

3.

Drawback under the Customs, Central Excise Duties and Service Tax
Drawback Rules, 1995

3.1
3.2
3.3
3.4
3.5
3.6
3.7
3.8

Background ........................................................................................................................................................ 28
No drawback of excise duty on raw material for manufacturers availing Cenvat credit ...................... 28
Meaning of Drawback under Drawback Rules, 1995 .................................................................................. 28
Meaning of export of goods ........................................................................................................................... 28
Meaning of Manufacture ............................................................................................................................... 29
Scheme of Duty Drawback Rules ................................................................................................................... 29
Certain materials to be treated as imported materials ................................................................................ 30
No Drawback on certain items in view of galloping inflation and the need to increase supply in
domestic market ................................................................................................................................................ 30
Failure to realise export proceeds Drawback to be recovered by Department ................................... 30
Drawback on supplies made to SEZ Units by DTA Units and Appropriate Authority for
sanction of drawback ........................................................................................................................................ 30

3.9
3.10

APPENDIX 3.1
TEXT OF THE CUSTOMS, CENTRAL EXCISE DUTIES AND SERVICE
TAX DRAWBACK RULES, 1995 .................................................................................................................... 33

CONTENTS

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APPENDIX 3.2
MATERIALS DEEMED AS IMPORTED MATERIAL FOR PURPOSES OF DRAWBACK ................... 47
APPENDIX 3.3
RECOVERY OF DRAWBACK AMOUNT ON THE PORTION OF THE FOB VALUE OF
EXPORT NOT REALIZED BY THE EXPORTER BUT COMPENSATED BY ECGC - REG. ................. 50
APPENDIX 3.4
PROGRESS IN THE IMPLEMENTATION OF THE BANK REALIZATION
CERTIFICATE (BRC) MODULE ..................................................................................................................... 51
APPENDIX 5.5
SYSTEMS ALERT FOR MONITORING REALIZATION OF EXPORT PROCEEDS IN EDI - REG. .... 97
APPENDIX 5.6
AUDIT REPORT NO. 15/2011-2012, SECTION 2, DUTY DRAWBACK SCHEME ............................... 99
APPENDIX 5.7
POST EXPORT EPCG DUTY CREDIT SCRIP(S) SCHEME AND CERTAIN OTHER
CHANGES RELATED TO FOREIGN TRADE POLICY 2009-14REGARDING ................................ 103

4.

All Industry Rates of Drawback

4.1
4.2
4.3
4.4

Background ........................................................................................................................................................ 54
All Industry Rates of Drawback ...................................................................................................................... 54
Different All Industry Rates (AIRs) based upon Cenvat credit availment ............................................... 54
All Industry rates (AIRs) applicable even where goods were procured from
duty-exempted sector ....................................................................................................................................... 55
No drawback on All Industry Rates (AIRs) in certain circumstances ....................................................... 55
Factors taken into account by the Central Government in determining All Industry
Rates (AIRs) ........................................................................................................................................................ 55
Dates from which rates are effective .............................................................................................................. 56
Salient Features of All Industry Rates of drawback announced w.e.f. 22-11-2014 vide
Noti. No. 110/2014-Cus. (NT), dt. 17-11-2014 .............................................................................................. 56
Option where All Industry Rates are not acceptable to an exporter (Brand Rates) ................................ 59
Provisional drawback at All Industry Rates till disposal of application by the Commissioner ............ 59
Duty Drawback to Merchant Exporters purchasing Goods from open market ...................................... 60
Procedure for obtaining the drawback on export at All Industry Rates ................................................... 60
Introduction of Risk Management Systems (RMS) in exportspost clearance credit
to look into Duty Drawback claims ................................................................................................................ 60
Post-export EPCG Duty Credit Scrips Scheme and Duty Drawback ........................................................ 60

4.5
4.6
4.7
4.8
4.9
4.10
4.11
4.12
4.13
4.14

APPENDIX 4.1
GRANT OF ALL INDUSTRY RATE OF DUTY DRAWBACK TO MERCHANT
EXPORTERSPERMISSIBLE ......................................................................................................................... 60
APPENDIX 4.2
INTRODUCTION OF RISK MANAGEMENT SYSTEMS (RMS) IN EXPORTSREGARDING ......... 62

5.

Procedure for Claiming Drawback under all Industry Rate

5.1
5.2
5.3

EDI SystemSimplified procedure ............................................................................................................... 64


Procedure in brief .............................................................................................................................................. 64
Drawback Shipping BillHigher Composite All-Industry Rate applicable when CENVAT
facility has not been availed at the time of export processing .................................................................... 66
Other provisions concerning drawback ......................................................................................................... 66
Realisation of Export Proceeds ........................................................................................................................ 71
Audit Reportaspects of complianceneed for better performance of internal Audit ....................... 71

5.4
5.5
5.6

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CONTENTS

APPENDIX 5.1
COMPUTERISED PROCESSING OF EXPORT DOCUMENTS AT NEW DELHI CUSTOMS ............. 71
APPENDIX 5.2
I. EXPORT PROCEDURE TOUGHENED, STENCIL MARKING OF EXPORTER
NAME AND INVOICE ON EACH PACKAGE A MUST ................................................................... 72
II. PROCESSING OF SHIPPING BILLS UNDER EDI SYSTEM IN ICD TUGHLAKABAD ............... 74
III. PROCESSING OF ALL CATEGORIES OF BILLS
UNDER EDI SYSTEM IN CHENNAI ..................................................................................................... 82
APPENDIX 5.3
CUSTOMS SERIES FORM NO. 93 .................................................................................................................. 93
APPENDIX 5.4
FILING OF CENVAT CREDIT DECLARATIONRELAXATION OF IN THE
CASE OF MERCHANT EXPORTERS ............................................................................................................ 95

6.

Brand Rate of Drawback

6.1
6.2

Background ...................................................................................................................................................... 105


Special additional duty of customs 4% levied under section 3(5) of the Customs Tariff Actlevied
w.e.f. 1-3-2006 can be claimed as drawback (brand rate) .......................................................................... 105
Procedure for applying for brand rateDecentralisation of work ......................................................... 105
Revised procedure to be followed for fixing Brand rates of drawback .................................................. 106
Organisational Set-up ..................................................................................................................................... 106
Acknowledgement of receipt ........................................................................................................................ 106
Verification of data given in the application ............................................................................................... 106
Fixation and approval of Brand Rate ........................................................................................................... 107
Grievances of exporters .................................................................................................................................. 110
Check-list (of documents to be attached along with brand rate application) ........................................ 110

6.3
6.4
6.4.1
6.4.2
6.4.3
6.4.4
6.4.5
6.4.6

APPENDIX 6.1
FORM NO. 115 ................................................................................................................................................ 116
APPENDIX 6.2 ............................................................................................................................................................... 117
FORM NO. 116
APPENDIX 6.3
FORM NO. 117 ................................................................................................................................................ 118
APPENDIX 6.4
FORM NO. 118 ................................................................................................................................................ 119
APPENDIX 6.5
FORM NO. 119 ................................................................................................................................................ 120
APPENDIX 6.6
AMENDMENT OF THE CUSTOMS, CENTRAL EXCISE & SERVICE TAX DRAWBACK
RULES, 1995 AND THE RE-EXPORT OF IMPORTED GOODS (DRAWBACK OF
CUSTOMS DUTIES) RULES, 1995 IN JUNE 2010REG. ........................................................................ 121

7.

Prohibition/Regulation of Drawback in certain cases

7.1
7.2
7.3

Background ...................................................................................................................................................... 123


Ban on drawback on stores taken on ship of less than 200 tonnes .......................................................... 123
Conditions to be fulfilled for claiming drawback on stores on vessels of less than 1000
tonnes on certain goods .................................................................................................................................. 123
Drawback of duty on goods exported to Burma, Nepal, Bhutan etc. ..................................................... 124
Ban on claim of drawback .............................................................................................................................. 124
Ban not to apply in certain cases ................................................................................................................... 124

7.4
7.4.1
7.4.2

CONTENTS

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APPENDIX 7.1
BAN ON DRAWBACK ON STORES TAKEN ON SHIPS OF LESS THAN 200 TONNES ................. 125
APPENDIX 7.2
DRAWBACK ON GOODS EXPORTED IN VESSELS OF LESS THAN 1000 TONNES ...................... 125
APPENDIX 7.3
BAN ON DRAWBACK OF DUTY ON GOODS EXPORTED TO MYANMAR,
NEPAL, BHUTAN ETC. ................................................................................................................................ 126

8.

Drawback in case of Deemed Exports

8.1
8.2
8.3
8.4
8.5
8.6
8.7

Meaning of Deemed Exports ..................................................................................................................... 127


Categories of supplies treated as deemed exports ..................................................................................... 127
Benefits for Deemed Exports ......................................................................................................................... 128
Benefits to the Supplier .................................................................................................................................. 128
Supplies to be made by the main/sub-contractor ...................................................................................... 129
Procedure for claiming Deemed Exports Drawback ................................................................................. 129
Payment of interest on delayed refund of Deemed Export DBK/TED/CST- Clarification ................ 130

APPENDIX 8.1
NOTIFIED PROJECTS FOR DEEMED EXPORT BENEFIT ...................................................................... 130
APPENDIX 8.2
APPLICATION FOR FIXATION OR REVISION OF DEPB RATES/FIXATION OF
BRAND RATE OF DEPB FOR SAD COMPONENT ................................................................................. 131
APPENDIX 8.3
BANK CERTIFICATE OF PAYMENTS FOR DOMESTIC SUPPLIES .................................................... 134
APPENDIX 8.4
FORMAT OF CERTIFICATE OF PAYMENTS ISSUED BY THE PROJECT AUTHORITY ................. 135

9.

Drawback of Duty on Fuels Procured from Domestic Oil Companies


by EOUs

9.1
9.2
9.3
9.4

Reimbursement of excise duty paid on fuels procured from domestic oil companies by EOUs ........ 139
Rates of drawback notified by DGFT ........................................................................................................... 139
Changes in procedure in September 2004 ................................................................................................... 139
Procedure for claiming drawback of duties paid on oil procurement from oil companies ................. 140

10.

Disputes/Litigations/Judicial Rulings in Drawback Matters

10.1
10.2
10.3

Drawback disputes ......................................................................................................................................... 147


Appellate Mechanism ..................................................................................................................................... 147
Gist of important decisions involving Duty Drawback matters .............................................................. 147
Fraudulant Drawback claimMeaning of fraud ....................................................................................... 148
Identity of imported goods ............................................................................................................................ 148
Export of defective goods ............................................................................................................................... 148
Use of imported goods ................................................................................................................................... 148
Re-export of imported goods after 100% examination and reopening of the drawback
claim granted earlier not permissible ........................................................................................................... 148
Re-export of Sewing Needles after repackingeligible for drawback under Section 74 of
Customs Act, 1962 ........................................................................................................................................... 149
Meaning of exports ..................................................................................................................................... 149
Supply to SEZDuty drawback availableExport duty not leviable ................................................... 149
All Industry Rates ........................................................................................................................................... 150
Rejection of brand rate fixation application when no imports have been used in the export ............. 150
Validity of Brand rate letter to be strictly construed .................................................................................. 150

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Brand Rate fixation available even in cases where AIR have been notified .......................................... 150
Sanction of drawback against brand rate letter issued under Rule 6(1)(a) of the Duty
Drawback Rules, 1995 Sustainability as All Industry Rates of drawback have been notified ........ 150
Brand RateCondonation of delay in filing applicationHigh Court directions to be
complied with ................................................................................................................................................. 151
Brand RateAssessee eligible if cenvat credit not taken .......................................................................... 151
Condonation delayPeriod spent in pursuing the appeal before Tribunal wrongly, condonable ... 151
Drawback Rules ............................................................................................................................................... 151
Classification of goodsBTN classification not to be preferred (old tariff) ........................................... 152
Classification of GoodsDescription as per documents submitted along with the shipping
bill will be a relevant criteria unless otherwise disputed on the basis of any technical
information or otherwiseBlended Knitwear of cotton fibre containing various percentage
of Wool, Poly Acrylic, Polyester Fiber etc.Classifiable under Sl. No. 60.07 and not under
Sl. No. 61.01 of Drawback Schedule 2002-2003On giving excess drawback claim by the
exporter, interest is to be paid automatically without issue of show cause notice ............................... 152
Tribunals directions to be complied with in the absence of stay by the Court ..................................... 152
Recovery of drawbackSettlement Commission has jurisdiction .......................................................... 152
Recovery of drawback paid must be within a reasonable timeAny recovery proceedings
after 3 years would have the effect of disturbing the settled right .......................................................... 153
Market price and drawback claim ................................................................................................................ 153
Basic Customs duty paid through debit of DEPB will be not eligible for drawback ............................ 153
Higher Officer can adjudicate and exercise power of lower officer ........................................................ 153
Commissioners order adjudicating DrawbackAppeal lies to the Tribunal ....................................... 154
Restoration of appeal regarding refund of interest on delayed refundPermissible for
Tribunal to do so ............................................................................................................................................. 154
Suspension of drawback facilityWrit petition not to be entertained when appellate
remedy available ............................................................................................................................................. 154
Rebate on export not available when duty drawback already claimed .................................................. 154
Deemed Export DrawbackIt has to be shown that imported goods had suffered duty .................. 154
When Drawback was of customs duty cash refund of accumulated CENVAT Credit
held permissible .............................................................................................................................................. 155
Delay in filing brand rate application due to delay in getting EP Copy of shipping
billjustified .................................................................................................................................................... 155
Condonation of delay wrongly by Asst. CommissionerDrawback given cannot be
demanded back as CBE & C has powers to condone delay ..................................................................... 155
Rejection of condonation of delay in filing drawback on re-exportwhere the order is
unreasoned/cryptic it is unsustainable ....................................................................................................... 155
Condonation of delay in filing the drawback claim required to be dealt with by competent
authority ........................................................................................................................................................... 156
Delay in filing shipping Bill ........................................................................................................................... 156
Rejection of supplementary claims for filing drawback as drawback fixed earlier was not
appealed againstHeld proper .................................................................................................................... 156
Appeal ............................................................................................................................................................... 156
Penalty and other actions ............................................................................................................................... 156
Principles of natural justice ............................................................................................................................ 157
High Courts directions seeking clarifications ............................................................................................ 157
Application for brand rate of drawback after rejection of application for Advance Licence .............. 157
General points about drawback .................................................................................................................... 157
Section 74 and Section 75 - Comparison ...................................................................................................... 157
Drawback on re-export of goods imported ................................................................................................. 158
Draw back under Section 74 of Customs ActLimitation ....................................................................... 158

CONTENTS

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DrawbackAll Industry Rates on Customs component not available when inputs


procured duty-free .......................................................................................................................................... 158
Entitlement of drawback to DTA Unit ......................................................................................................... 158
Delay in claiming drawbackCondoned in the facts of the case ........................................................... 159
Rebate of CVD not admissible when claim is for drawback .................................................................... 159
Input stage rebate not admissible when export is under Drawback Scheme ........................................ 159
Re-export of goods imported under DEPB SchemeDrawback not permissible ................................ 159
Irregular availment of drawbackWhen exporter absolved by High Court abettor also
to be absolved .................................................................................................................................................. 159
No distinction between manufacturer/job-worker exporter and trader or merchant exporters
in the matter of dutydraw back .................................................................................................................... 160
Goods Exported, purchased from marketEligible for drawback by being treated as goods
as having availed MODVAT facility ............................................................................................................ 160
Export after repacking/re-labelling without any value additionNo drawback available
under Section 75 of the Customs Act, 1962 ................................................................................................. 160
Availment of Cenvat Credit and subsequent claim of drawback alsoReversal of credit
is not sufficient complianceIneligible drawback to be repaid .............................................................. 160
Suspension of Duty Drawback claim since clearance from Investigation agency was awaited
Petitioner to exhaust alternate remedy and not to resort to writ remedy .............................................. 160
Interpretation of entries in Drawback ScheduleAs per plain meaning of words
Fibre Tip pens used by plotter eligible for drawback ................................................................................ 161
Drawback claims ............................................................................................................................................. 161
Recovery of erroneous drawbackOpportunity of hearing to be given to the exporter .................... 161
Anticipatory Bail for alleged Drawback fraudCustoms authorities cannot take person
into custody for custodial investigation ....................................................................................................... 162
Drawback on goods purchased and exportedExporters to be treated as having availed
modvat credit facility but equitable relief given ........................................................................................ 162
Rebate Textile itemsSimultaneous working under Notification No. 29/04- CE and
30/2004-CE Drawback admissible where duty was paid ...................................................................... 163
Confiscation of goods ..................................................................................................................................... 164
No time limit for recovery of erroneously sanctioned drawback ............................................................ 164
Limitation for recovery of drawback especially when addendum to the show cause notice
was issued after five years of drawback ...................................................................................................... 164
Brand rate of drawback available even in case of SKD exports of Chillers ............................................ 164
Recovery of drawback claimed beyond 3 year period - not reasonable ................................................. 164
Condition for sanction of higher rate of export to be satisfied at the time of export
Subsequent reversal of credit by exporter not proper to justify the claim ............................................ 165
Allowing rebate claim and Duty Drawback benefit on customs portion will not amount
to double benefit ............................................................................................................................................. 165
Facility of AIR rates of drawbacks admissible for goods purchased from open market and
exported ............................................................................................................................................................ 165
Export of talcum powder in HDPE BottelsClaim of drawback on AIR not proper
liable to be recovered ...................................................................................................................................... 166
Relinquishment of right of drawback claim by Applicant who had received the Insurance
claim of Rs. 25.59 crores Once the state of identity of impugned goods has already changed
and once the applicant has abandoned all rights and interests in the said goods the
applicant should and cannot have any liaison with any happening (profitable or expenditure)
connected with those abandoned goodsDrawback claim rejection was held correct .................. 166
Merchant Exporter .......................................................................................................................................... 167
Revision in drawback rates by the AuthorityIf not challenged in appeal, would
attain finalityAuthority would be competent to demand excess drawback given ........................... 167

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Retest necessary before rejecting drawback claim ..................................................................................... 168


Supplementary claim for drawbackdelay must be reasonable ............................................................ 168
DEPB and Drawback ...................................................................................................................................... 168
Classification of goods under drawback ScheduleInterpretative Rules of Customs
Tariff applicable ............................................................................................................................................... 168
Ex-post Facto extension for realizing sale proceedsDrawback amount paid with interest to the
department to be refunded with interest @6% ........................................................................................... 169
Present Market Value ..................................................................................................................................... 169
Re-Export .......................................................................................................................................................... 169
Test Result of Export goods ........................................................................................................................... 169
EPCG Scheme and claim for duty DrawbackDrawback to be allowed .............................................. 169
Over Invoicingis an attempt export prohibited goods .......................................................................... 170
Conversion of shipping bills .......................................................................................................................... 170
Conversion of free shipping bills into drawback shipping billsonly for reasons beyond
control and not otherwise .............................................................................................................................. 171
Conversion of shipping bills from free shipping bills into drawback shipping billsduring
the period between issue of NOC and Final De-bonding Order in the case of 100% EOU ................. 171
Conversion of drawback shipping bill to advance licence scheme ......................................................... 171
Drawback cannot be stopped based on letter by some advocate ............................................................ 171
Exports directly by EOU Drawback eligible ............................................................................................... 172
Opinion of AEPC not relevant when costing data by importer satisfactory .......................................... 172
Fraud in claiming Duty Drawback ............................................................................................................... 172
Extension of time granted by RBI for realization of report proceedsDrawback cannot be
reclaimed by Deptt. when proceeds were realized within the extended time period .......................... 179
Fraudulent claim of duty drawbacknon-supply of report relied on in the show cause
notice will vitiate the order as failure to follow principles of natural justice ......................................... 179
Overvaluation with intention to claim higher drawbackPenalty tenable .......................................... 179
Overvalued Exports through thirty bogus firmspenalty imposable ................................................... 180
Penalties for mis-declarationto be proportionate to share of profits in the firm ............................... 180
Fraudulent claimsCriminal prosecution cannot be quashed under section 482 of Cr.PC ............... 180
Drawback claim on ladies vests, not covered by Drawback ScheduleDrawback given
liable to be recovered ...................................................................................................................................... 182
Mis-declaration of Export value for drawbackRevenue not following seriatim the
Customs Valuation RulesMatter remanded back .................................................................................. 182
Mis-declaration of addressnot material ................................................................................................... 182
Penalty for abetting in misdeclaration of value of export goods for obtaining higher drawback ...... 183
Undue drawback claimCHAs involvementPrinciples of natural justice not followed
in furnishing enquiry report .......................................................................................................................... 183
Misdeclaration in ARE-1 that no CENVAT Credit was availedis of no consequence
where exports were not under drawback or cash refund ......................................................................... 183
Mis-declaration of GoodsDrawback liable to be paid back .................................................................. 183
Drawback fraudPenalty for abetment not leviable in absence of proof ............................................. 183
Extended period of limitation applicable in fraudulent drawback claimsDrawback
Rules do not provide for limitation .............................................................................................................. 184
Claim of drawback paid by Deptt. due to non-realisation of export proceeds within
6 monthsAppeal rejected by Tribunal for failure to comply with order by pre-deposit
Liable to be restored when sale proceeds realized later ............................................................................ 184
Seizure of Bank account containing money of value of excess valued goods exported
against which drawback was claimednot permissible when allegation is seizure for
smuggled goods .............................................................................................................................................. 184

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Misdeclaration of valueConfiscation of cash and goods upheldgoods allowed to be


redeemed .......................................................................................................................................................... 184
Person merely doing liaison work of collecting documents and giving to Shipping
agent-not liable in cases of over-valuation .................................................................................................. 188
Normal time period (limitation) of 3 years applicable for filing writ petitions
Delayed writ to be rejected ............................................................................................................................ 189
Order of eviction of propertyCannot be passed by Deputy Commissioner of Customs
even though he has powers of attachment of property ............................................................................. 189
Supplier of goods for export sharing fraudulantly awailed drawbackliable as abetter
CHA liable to penalty on evidence on recordCustoms officer also liable to penalty ....................... 189

APPENDIX 10.1
FORM NO. EA-1 ............................................................................................................................................. 190
APPENDIX 10.2
FORM NO. CA-1 ............................................................................................................................................. 191
APPENDIX 10.3
FORM EA-3 ...................................................................................................................................................... 192
APPENDIX 10.4
FORM NO. CA-3 ............................................................................................................................................. 193
APPENDIX 10.5
RETURN UNDER SECTION 70 OF THE FINANCE ACT, 1994 ............................................................. 197
APPENDIX 10.6
FORM ST-5 ....................................................................................................................................................... 217
APPENDIX 10.7
SHIPPING BILLSCONVERSION OF FREE SHIPPING BILLS TO ADVANCE AUTHORISATION/
DEPB/DRAWBACK SHIPPING BILLS AND FROM ONE EXPORT PROMOTION SCHEME
TO ANOTHERCLARIFICATIONS .......................................................................................................... 218

11.

Rebate/Refund of Service Tax paid to Exporters of Goods

11.1
11.2

Background ...................................................................................................................................................... 220


New Scheme of rebate of Service Tax to Exporters of goods w.e.f. 1-7-2012 under Notification
No. 17/2009-ST, dt. 7-7-2009 (Superceding Notification No. 52/2011-ST, dt. 30-12-2011) ................. 220
Salient Features of Notification No. 52/2011-ST, dt. 30-12-2011 ............................................................. 221
Rebate of Excise duty paid on inputs/services tax paid on all input services and cess used in Services
which are exported to countries other than Nepal and Bhutan (w.e.f. 1.7.2012) .................................. 223
Conditions and limitations applicable ........................................................................................................ 223
Procedure to be followed .............................................................................................................................. 224
Meaning of service tax and cess and duty ........................................................................................... 225

11.3
11.4
11.4.1
11.4.2
11.4.3

APPENDIX 11.1 ............................................................................................................................................................ 226


APPENDIX 11.2
REBATE OF SERVICE TAX PAID ON TAXABLE SERVICES WHICH
ARE RECEIVED BY AN EXPORTER OF GOODS AND USED
FOR EXPORT OF GOODS ............................................................................................................................. 240
APPENDIX 11.3
SERVICE TAX REFUND (STR) TO EXPORTERS THROUGH INDIAN CUSTOMS
EDI SYSTEM (ICES) ........................................................................................................................................ 246

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Reimbursement of duty in lieu of drawback for supply of goods to


SEZ developers

Reimbursement Of Duty (ROD) in lieu of drawback for supply of goods to SEZ developers ........... 248
Facility of Reimbursement Of Duty (ROD) instead of drawback ............................................................ 248
Procedure to be followed ............................................................................................................................... 248
Claims for ROD in lieu of drawback to be made by Zonal Development Commissioner ................... 249
APPENDIX 12.1
FORMAT FOR DRAWBACK CLAIM UNDER RULE 30(8) OF SEZ RULES, 2006 .............................. 249
APPENDIX 12.2
FORM 2BANK CERTIFICATE OF PAYMENTS TO DOMESTIC SUPPLIERS TO BE ISSUED
BY THE RESPECTIVE BANK ........................................................................................................................ 250

CONTENTS

xv

PART IIDUTY DRAWBACK SCHEME POLICY CIRCULARS


1.
2.

3.

4.
5.
6.

7.
8.
9.

10.
11.
12.
13.

14.
15.

16.
17.
18.

Circular No. 50/96-Cus., dt. 22-10-1996


DrawbackFixation of brand rate without pre-verification ........................................................................ 255
Circular No. 82/98-Customs, dt. 29-10-1998
Condonation of delay in filing application for fixation of Brand rate under Customs & Central
Excise Duty Drawback Rules, 1971/1995 ........................................................................................................... 256
Circular No. 1/1999-DBK, dt. 18-1-1999
The Customs (Amendment) Act, 1998 providing for payment of drawback within 2 monthsApplies
prospectively for claims filed on or after 8-1-1999 ............................................................................................ 257
Circular No. 3/99-Customs, dt. 3-2-1999
Simultaneous availment of Drawback with DEPB ............................................................................................ 258
Circular No. 7/99-Cus., dt. 3-3-1999
Indian Customs EDI SystemsMeasures to check frauds in disbursement of drawbackRegarding ... 258
Circular No. 39/99-Cus., dt. 25-6-1999
Extension of Brand Rate of Drawback Scheme to exports under DEPB SchemeReimbursement
of Additional Customs Duty (CVD) paid in cash on imported inputs and Excise duty paid on
indigenous inputs in export goodsRegarding ................................................................................................ 259
Circular No. 2/2000-Cus., dt. 5-1-2000
Shipping BillConversion of Free Shipping Bill into Drawback Shipping Bill ........................................... 260
Circular No. 4/2000-Cus., dt. 12-1-2000
DrawbackFixation of Brand RateTime limit relaxed for filing application ........................................... 260
Circular No. 7/2000-Cus., dt. 8-2-2000
DrawbackPayment on fabricated export documents modus
operandiCircular ................................................................................................................................................ 261
Circular No. 16/2000-Cus., dt. 24-2-2000
DrawbackConversion of DBK SBs into DEEC-cum-DBK SBsCircular No. 74/97-Cus. applicable ... 261
Circular No. 25/2000-Cus., dt. 30-3-2000
DrawbackTime limit for processing revised .................................................................................................. 261
Circular No. 44/2000-Cus., dt. 15-5-2000
DrawbackPayment under EDI systemCIF/C&F price ............................................................................. 262
Circular No. 53/2000-Cus., dt. 6-6-2000
Central ExciseMonthly payment of duty by SSIWithdrawal of instruction consequent to
changes brought in Budget 2000-2001. ................................................................................................................ 262
Circular No. 54/2000-Cus., dt. 12-6-2000
DrawbackClarification on silk carpets & synthetic carpets ......................................................................... 263
Circular No. 62/2000-Cus., dt. 14-7-2000
DrawbackGrant of All Industry Rate (AIR) of Drawback equivalent to Central Excise duty portion on
indigenous inputs used in the manufacture of resultant product exported under DFRC Scheme ........... 263
Circular No. 74/2000-Cus., dt. 7-9-2000
DrawbackPMVVerification at Customs House ......................................................................................... 264
Circular No. 104/2000-Cus., dt. 19-12-2000
Validity of brand rate letters issued by the Ministry ........................................................................................ 264
Circular No. 105/2000-Cus., dt. 20-12-2000
Duty Drawback on Embroidered Silk GarmentsRegarding ........................................................................ 264

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CONTENTS

19. Circular No. 5/2001-Cus., dt. 19-1-2001


Drawback on Ready-made GarmentsDeduction from f.o.b. value on account of
imported/indigenous hangersRegarding ......................................................................................................
20. Circular No. 8/2001-Cus., dated 20-2-2001
Procedure for verification of brand rate applications against export of processed
fabrics & garments ................................................................................................................................................
21. Circular No. 25/2001-Cus., dt. 19-1-2001
Duty Drawback of Ready-made Garments in the wake of levy of terminal
Excise DutyRegarding .......................................................................................................................................
22. Circular No. 23/2001-Customs, dt. 18-4-2001
Declaration under Rule 12(1)(a)(ii) of Drawback Rules for availing AIR of Drawback. .............................
23. Circular No. 24/2001-Cus., dt. 20-4-2001
Declaration under Rule 12(1)(a)(ii) of Drawback Rules for availing AIR of Drawback. .............................
24. Circular No. 26/2001-Cus., dt. 24-4-2001
Market verification for duty drawback disbursement/DEPB verificationRegarding .............................
25. Circular No. 27/2001-Cus., dt. 24-4-2001
Eligibility of Drawback for exports made under DFRC SchemeRegarding ..............................................
26. Circular No. 39/2001-Cus., dt. 6-7-2001
Extension of Brand Rate of Drawback Scheme to exports under DEPB scheme
against DEPB-cum-Drawback shipping billsRegarding ..............................................................................
27. Circular No. 54/2001-Cus., dt. 19-10-2001
Problems faced by Merchant Exporters regarding availment of drawback
on garmentsRegarding ......................................................................................................................................
28. Circular No. 64/2001-Customs, dt. 19-11-2001
Problems faced by Merchant Exporters regarding availment of drawback
on garmentsRegarding ......................................................................................................................................
29. Circular No. 69/2001-Customs, dt. 26-11-2001
Admissibility of All Industry Rates of Drawback to Embroidered Ready-made
Garments and Quilted Made-upsRegarding .................................................................................................
30. Circular No. 77/2001-Cus., dt. 7-12-2001
Market verification of Ready-made Garments for duty drawback disbursementRegarding .................
31. Circular No. 11/2002-Cus., dt. 11-2-2002
All Industry Rate of Drawback in respect of Ready-made GarmentsRegarding .....................................
32. F.No. 609/24/2002-DBK, dated 24-6-2002
Fixation of Brand Rate of Drawback under the Simplified Scheme. ..............................................................
33. Circular No. 58/2002-Cus., dt. 12-9-2002
Eligibility of drawback on the element of SADRegarding ...........................................................................
34. Circular No. 72/2002-Cus., dated 1-11-2002
Drawback under section 74 of Customs Act in respect of re-exported goods ..............................................
35. Circular No. 74/2002-Cus., dt. 8-11-2002
Deduction of Air Freight element from f.o.b. valueRegarding ...................................................................
36. Circular No. 4/2003-Cus., dt. 21-1-2003
Duty drawback rates for Non-Alloy steel and Alloy steel forgingsRegarding .........................................
37. Circular No. 5/2003-Cus., dt. 21-1-2003
Misdeclaration of rags of leather hunters/whips as leather harness. ............................................................

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38. Circular No. 7/2003-Cus., dt. 5-2-2003


Admissibility of drawback and Market verification for ascertaining the present market value
under Drawback SchemeRegarding ................................................................................................................
39. Circular No. 8/2003-Cus., dt. 17-2-2003
Acceptance of self-declaration as to the non-availment of Cenvat facility for extending
the duty drawback. ................................................................................................................................................
40. Circular No. 9/2003-Cus., dt. 17-2-2003
Duty Drawback on Composite ItemsRegarding ............................................................................................
41. Circular No. 10/2003-Cus., dt. 17-2-2003
Sanction of All Industry Rate of Duty Drawback pending fixation of Brand Rate of
DrawbackRegarding ..........................................................................................................................................
42. Circular No. 14/2003-Customs, dt. 6-3-2003
Decentralisation of the work relating to fixation of Brand Rate of drawback under Rule 6
and Rule 7 of the Customs & Central Excise Duties Drawback Rules, 1995. ................................................

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43. Circular No. 24/2003-Cus., dt. 1-4-2003


Admissibility of duty drawback to the supplies effected by DTA Units to Special
Economic ZonesRegarding ............................................................................................................................... 301
44. Circular No. 55/2003-Cus., dt. 25-6-2003
Duty drawback rates for Non-Alloy steel and Alloy steel forgingsRegarding ......................................... 302
45. Circular No. 65/2003-Cus., dt. 28-7-2003
Acceptance of self-declaration as to the non-availment of Cenvat facility for extending
the duty drawback. ................................................................................................................................................ 302
46. Circular No. 83/2003-Cus., dt. 18-9-2003
Fixation of brand rate of duty drawback by the Central Excise field formations under Rules 6
and 7 of the Customs and Central Excise Duties Drawback Rules, 1995Removal of
difficultiesRegarding .......................................................................................................................................... 302
47. Circular No. 89/2003-Cus., dt. 6-10-2003
Fixation of brand rate of duty drawback by the Central Excise field formations under Rules 6 and 7
of the Customs and Central Excise Duties Drawback Rules, 1995Removal of
difficultiesRegarding .......................................................................................................................................... 305
48. Circular No. 97/2003-Cus., dt. 14-11-2003
Fixation of brand rate of duty drawback by the Central Excise field formations under Rules 6 and 7
of the Customs and Central Excise Duties Drawback Rules, 1995Removal of
difficultiesRegarding .......................................................................................................................................... 306
49. Circular No. 102/2003-Cus., dt. 8-12-2003
Attempt to avail drawback by fictitious/non-existent companiesRegarding ........................................... 307
50. Circular No. 108/2003-Cus., dt. 17-12-2003
Fixation of brand rate of duty drawback by the Central Excise field formations under Rules 6 and 7
of the Customs and Central Excise Duties Drawback Rules, 1995Removal of difficultiesRegarding 307
51. Circular No. 3/2004-Customs, dt. 12-1-2004
Revised All Industry Rates of Duty Drawback, 2003-2004 in respect of Knitwears and
Knitted GarmentsRegarding ............................................................................................................................ 308
52. Circular No. 4/2004-Cus., dt. 16-1-2004
Conversion of free shipping bills into Advance Licence/DEPB/DFRC/Drawback shipping bills
and conversion of shipping bills from one export promotion scheme to anotherRegarding ................. 309
53. Circular No. 53/2004-Cus., dt. 13-10-2004
Waiver of filing GR forms for exports of value below US $ 25,000 under
Foreign Exchange Management RegulationsRegarding .............................................................................. 310

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CONTENTS

54. Circular No. 2/2005-Cus., dt. 12-1-2005


Clearance of imported metal scrapsProcedureRegarding .......................................................................
55. Circular No. 6/2005-Cus., dt. 3-2-2005
Admissibility of Duty Drawback in respect of supplies effected by DTA Units to Special
Economic ZonesRegarding ...............................................................................................................................
56. Circular No. 11/2005-Cus., dt. 3-3-2005
Factoring of 2% Education Cess in Brand Rates and Special Brand Rates of Duty Drawback
determined under Rule 6 and Rule 7 of the Customs & Central Excise Duties Drawback Rules,
1995Regarding ....................................................................................................................................................
57. Letter F. No. 609/9/2005-DBK, dt. 9-3-2005
Constitution of a Committee for formulation of All Industry Rates of Duty Drawback,
2005-2006Regarding ...........................................................................................................................................
58. Circular No. 19/2005-Cus., dt. 21-3-2005
Admissibility of All Industry Rates of Duty Drawback on Export Goods Manufactured from out
of Inputs, some of which are Non-duty paid .....................................................................................................
59. Circular No. 22/2005-Cus., dt. 2-5-2005
All Industry Rates of Duty Drawback, 2005-06Regarding ...........................................................................
60. Circular No. 26/2005-Cus., dt. 8-6-2005
Applicability of drawback on exports in CKD/SKD conditionRegarding ................................................
61. Circular No. 27/2005-Cus., dt. 13-6-2005
Factoring of duty incidence on HSD and furnace oil in Brand Rates and Special Brand Rates
of Duty Drawback determined under Rule 6 and Rule 7 of the Customs & Central Excise Duties
Drawback Rules, 1995Regarding .....................................................................................................................
62. Circular No. MF(DR) 34/2005 Cus., dt. 5-8-2005
Abolition of various declarations .........................................................................................................................
63. D.O.F. No. 609/110/2005-DBK, dt. 26-8-2005
Fixation of Brand Rate of Duty Drawback .........................................................................................................
64. Circular No. 41/2005-Customs, dt. 28-10-2005
Eligibility of brand rate of duty drawback where inputs used in the manufacture of export
products are imported availing of DEPBClarificationRegarding ...........................................................
65. Circular No. 18/2006-Cus., dt. 5-6-2006
Levy of special additional duty of customs (CVD) @ 4% under Export Promotion
SchemeRegarding ...............................................................................................................................................
66 CIR NO. 860/18/2007-CX, DT. 22/11/2007
Self-sealing of exports goods Regarding ..........................................................................................................
67. CIR NO. 849/07/2007-CX, DT. 19/04/2007
Guidelines in respect of publication of names under section 37E of the Central Excise Act, 1944. ..........
68. CIR. NO. 830/07/2006-CX, DT. 03/07/2006
Export WarehousingExtension of facility to Navi Mumbai in the district of
Thane in the State of MaharashtraReg. .............................................................................................................
69. CIR. NO. 793/26/2004-CX, DT. 02/06/2004
Corrigendum to Circular No.786/19/2004-CX dated 19/05/2004 ................................................................
70. CIR. NO. 736/52/2003-CX, DT. 11/08/2003
Subject: Self- sealing of export goods ..................................................................................................................

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xix

PART IIIALL INDUSTRY RATES OF DUTY DRAWBACK


2014-15
GENERAL NOTES TO DUTY DRAWBACK 2014-2015 ....................................................................................
CIRCULAR TO ALL INDUSTRY RATES OF DUTY DRAWBACK 2014-2015 ..........................................
SCHEDULE OF DRAWBACK RATES 2014-15
z CHAPTER-1 LIVE ANIMALS ......................................................................................................................
z CHAPTER-2 MEAT AND EDIBLE MEAT OFFAL .................................................................................
z CHAPTER-3 FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC
INVERTEBRATES....................................................................................................................
z CHAPTER-4 DAIRY PRODUCE; BIRDS EGGS; NATURAL HONEY; EDIBLE PRODUCTS
OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED ..................
z CHAPTER-5 PRODUCT OF ANIMAL ORIGIN NOT ELSEWHERE SPECIFIED OR
INCLUDED ...............................................................................................................................
z CHAPTER-6 LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE;
CUT FLOWERS AND ORNAMENTAL FOLIAGE .........................................................
z CHAPTER-7 EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS .................................
z CHAPTER-8 EDIBLE FRUITS AND NUTS, PEEL OF CITRUS FRUIT OR MELONS ....................
z CHAPTER-9 COFFEE, TEA, MATE AND SPICES ..................................................................................
z CHAPTER-10 CEREALS ...................................................................................................................................
z CHAPTER-11 PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES;
INULIN; WHEAT GLUTEN .................................................................................................
z CHAPTER-12 OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS,
SEEDS AND FRUIT; INDUSTRIAL AND MEDICINAL PLANTS; STRAW
AND FODDER ........................................................................................................................
z CHAPTER-13 LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS ............
z CHAPTER-14 VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS, NOT
ELSEWHERE SPECIFIED OR INCLUDED .......................................................................
z CHAPTER-15 ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE
PRODUCTS PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES ........
z CHAPTER-16 PREPARATIONS OF MEAT, OR FISH OR OF CRUSTACEANS,
MOLLUSCS OR OTHER AQUATIC INVERTEBRATES ................................................
z CHAPTER-17 SUGARS AND SUGAR CONFECTIONERY .....................................................................
z CHAPTER-18 COCOA AND COCOA PREPARATIONS ........................................................................
z CHAPTER-19 PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRY
COOKS PRODUCTS ...............................................................................................................
z CHAPTER-20 PREPARATION OF VEGETABLES, FRUITS, NUTS OR OTHER PARTS
OF PLANTS .............................................................................................................................
z CHAPTER-21 MISCELLANEOUS EDIBLE PREPARATIONS .................................................................
z CHAPTER-22 BEVERAGES, SPIRITS AND VINEGAR ............................................................................
z CHAPTER 23 RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED
ANIMAL FODDER .................................................................................................................

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CHAPTER 24 TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES ...............................


CHAPTER-25 SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS,
LIME AND CEMENT (EXCEPT THE FOLLOWING) ....................................................
CHAPTER 26 ORES, SLAG AND ASH .......................................................................................................
CHAPTER 27 MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR
DISTILLATION; BITUMINOUS SUBSTANCES: MINERAL WAXES..........................
CHAPTER 28 INORGANIC CHEMICALS; ORGANIC OR INORGANIC COMPOUNDS
OF PRECIOUS METALS, OF RARE-EARTH METALS, OF RADIOACTIVE
ELEMENTS OR OF ISOTOPES ............................................................................................
CHAPTER-29 ORGANIC CHEMICALS .......................................................................................................
CHAPTER 30 PHARMACEUTICAL PRODUCTS ......................................................................................
CHAPTER 31 FERTILIZERS ...........................................................................................................................
CHAPTER 32 TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES;
DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND
VARNISHES; PUTTY AND OTHER MASTICS; INKS ...................................................
CHAPTER 33 ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR TOILET
PREPARATIONS .....................................................................................................................
CHAPTER 34 SOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING PREPARATIONS,
LUBRICATING PREPARATIONS, ARTIFICIAL WAXES, PREPARED WAXES,
POLISHING OR SCOURING PREPARATIONS, CANDLES AND SIMILAR
ARTICLES, MODELLING PASTES, DENTAL WAXES AND DENTAL
PREPARATIONS WITH A BASIS OF PLASTER .............................................................
CHAPTER 35 ALBUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMES ....
CHAPTER 36 EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC
ALLOYS; CERTAIN COMBUSTIBLE PREPARATIONS .................................................
CHAPTER 37 PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS.................................................
CHAPTER 38 MISCELLANEOUS CHEMICAL PRODUCTS ..................................................................
CHAPTER 39 PLASTICS AND ARTICLES THEREOF .............................................................................
CHAPTER 40 RUBBER AND ARTICLES THEREOF ................................................................................
CHAPTER 41 RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER ...............
CHAPTER 42 ARTICLES OF LEATHER; SADDLERY AND HARNESS, TRAVEL GOODS,
HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT
(OTHER THAN SILKWORM GUT) ...................................................................................
CHAPTER 43 FURSKINS AND ARTIFICIAL FUR; MANUFACTURES THEREOF ..........................
CHAPTER 44 WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL ........................................
CHAPTER 45 CORK AND ARTICLES OF CORK ....................................................................................
CHAPTER 46 MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING
MATERIALS; BASKETWARE AND WICKERWORK .....................................................
CHAPTER 47 PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL;
RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD ............................
CHAPTER 48 PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER
OR OF PAPERBOARD ..........................................................................................................
CHAPTER 49 PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRODUCTS
OF THE PRINTING INDUSTRY; MANUSCRIPTS, TYPESCRIPTS AND PLANS ...
CHAPTER 50 SILK ...........................................................................................................................................

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CHAPTER 51 WOOL, FINE OR COARSE ANIMAL HAIR, HORSEHAIR YARN AND


WOVEN FABRICS .................................................................................................................. 432
CHAPTER 52 COTTON ................................................................................................................................... 435
CHAPTER 53 OTHER VEGETABLE TEXTILE FIBRES; PAPER YARN AND WOVEN ..........................
FABRICS OF PAPER YARN ................................................................................................. 438
CHAPTER 54 MAN-MADE FILAMENTS ................................................................................................... 439
CHAPTER 55 MAN MADE STAPLE FIBRES ............................................................................................. 442
CHAPTER 56 WADDING, FELT AND NON-WOVEN; SPECIAL YARNS; TWINE,
CARDAGE, ROPES AND CABLES AND ARTICLES THEREOF ................................ 446
CHAPTER 57 CARPETS AND OTHER TEXTILE FLOOR COVERINGS ............................................. 448
CHAPTER 58 SPECIAL WOVEN FABRICS; TUFTED TEXTILE FABRICS; LACE;
TAPESTRIES; TRIMMINGS; EMBROIDERY ..................................................................... 449
CHAPTER 59 IMPREGNATED, COATED, COVERED OR LAMINATED TEXTILE
FABRICS; TEXTILE ARTICLES OF A KIND SUITABLE FOR
INDUSTRIAL USE .................................................................................................................. 451
CHAPTER 60 KNITTED OR CROCHETED FABRICS .............................................................................. 453
CHAPTER 61 ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR
CROCHETED ........................................................................................................................... 460
CHAPTER 62 ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, NOT KNITTED
OR CROCHETED .................................................................................................................... 470
CHAPTER 63 OTHER MADE UP TEXTILES ARTICLES; SETS; WORN CLOTHING AND
WORN TEXTILE ARTICLES; RAGS ................................................................................... 480
CHAPTER 64 FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES ................. 483
CHAPTER 65 HEADGEAR AND PARTS THEREOF ............................................................................... 486
CHAPTER 66 UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, WHIPS, RIDING-CROPS
AND PARTS THEREOF ........................................................................................................ 487
CHAPTER 67 PREPARED FEATHERS AND DOWN AND ARTICLES MADE OF FEATHERS
OR OF DOWN; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR ............... 487
CHAPTER 68 ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR
MATERIALS ............................................................................................................................. 488
CHAPTER 69 CERAMIC PRODUCTS .......................................................................................................... 491
CHAPTER 70 GLASS AND GLASSWARE .................................................................................................. 494
CHAPTER 71 NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS
STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL,
AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN ................................... 498
CHAPTER 72 IRON AND STEEL ................................................................................................................. 501
CHAPTER 73 ARTICLES OF IRON OR STEEL ......................................................................................... 504
CHAPTER 74 COPPER AND ARTICLES THEREOF ................................................................................ 509
CHAPTER 75 NICKEL AND ARTICLES THEREOF................................................................................. 511
CHAPTER 76 ALUMINIUM AND ARTICLES THEREOF ...................................................................... 511
CHAPTER 78 LEAD AND ARTICLES THEREOF ..................................................................................... 513
CHAPTER 79 ZINC AND ARTICLES THEREOF ...................................................................................... 513
CHAPTER 80 TIN AND ARTICLES THEREOF ......................................................................................... 514
CHAPTER 81 OTHER BASE METALS; CERMETS ARTICLES THEREOF .......................................... 514

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CHAPTER 82 TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE


METAL; PARTS THEREOF OF BASE METAL ................................................................
CHAPTER 83 MISCELLANEOUS ARTICLES OF BASE METAL ..........................................................
CHAPTER 84 NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL
APPLIANCES; PARTS THEREOF .......................................................................................
CHAPTER 85 ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF;
SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND
SOUND RECORDERS AND REPRODUCERS, AND PARTS AND
ACCESSORIES OF SUCH ARTICLES ................................................................................
CHAPTER 86 RAILWAY OR TRAMWAY LOCOMOTIVES, ROLLING-STOCK AND
PARTS THEREOF; RAILWAY OR TRAMWAY TRACK FIXTURES AND
FITTINGS AND PARTS THEREOF; MECHANICAL (INCLUDING
ELECTRO-MECHANICAL) TRAFFIC SIGNALING EQUIPMENT OF
ALL KINDS ..............................................................................................................................
CHAPTER 87 VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK,
AND PARTS AND ACCESSORIES THEREOF ................................................................
CHAPTER 88 AIRCRAFT, SPACECRAFT, AND PARTS THEREOF ....................................................
CHAPTER 89 SHIPS, BOATS AND FLOATING STRUCTURES ............................................................
CHAPTER 90 OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING,
CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS
AND APPARATUS; PARTS AND ACCESSORIES THEREOF .....................................
CHAPTER 91 CLOCKS AND WATCHES AND PARTS THEREOF .....................................................
CHAPTER 92 MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES OF
SUCH ARTICLES ...............................................................................................................................................
CHAPTER 93 ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF ...................
CHAPTER 94 FURNITURE; BEDDING, MATTRESSES, MATTRESS SUPPORTS, CUSHIONS
AND SIMILAR STUFFED FURNISHINGS; LAMPS AND LIGHTING
FITTINGS, NOT ELSEWHERE PECIFIED OR INCLUDED; ILLUMINATED
SIGNS, ILLUMINATED NAME PLATES AND THE LIKE; PREFABRICATED BUILDINGS ..............................................................................................................
CHAPTER 95 TOYS, GAMES AND SPORTS REQUISITES; PARTS AND ACCESSORIES
THEREOF ..................................................................................................................................
CHAPTER 96 MISCELLANEOUS MANUFACTURED ARTICLES ........................................................
CHAPTER 97 WORKS OF ART, COLLECTORS PIECES AND ANTIQUES ....................................

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