Docstoc

DBK Schedule

Document Sample
DBK Schedule Powered By Docstoc
					                   ALL INDUSTRY RATES OF DUTY DRAWBACK 2011-12

                  LEATHER AND LEATHER PRODUCTS FALLING UNDER
                            CHAPTERS 41, 42, 43 AND 64


                                                                                      B
                                                            A
                                                Drawback when Cenvat       Drawback when Cenvat
                                                 facility has not been        facility has been
                                                        availed                    availed
Tariff Item     Description of goods    Unit
                                                             Drawback                     Drawback
                                                Drawback                   Drawback
                                                              cap per                      cap per
                                                  Rate                       Rate
                                                             unit in Rs.                  unit in Rs.
     1                   2               3            4          5            6               7
                                       CHAPTER – 41

                  RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER
              Raw hides and skins of
              bovine (including buffalo)or
              equine animals (fresh or
              salted, dried, limed, pickled
   4101       or otherwise preserved, but          Nil                Nil
              not tanned, parchment-
              dressed       or      further
              prepared), whether or not
              dehaired or split
              Raw skins of sheep or lambs
              (fresh, or salted, dried,
              limed, pickled or otherwise
   4102       preserved, but not tanned,           Nil                Nil
              parchment-dressed           or
              further prepared), whether
              or not with wool on or split.
              Other raw hides and skins
              (fresh, or salted, dried,
              limed, pickled or otherwise
   4103       preserved, but not tanned,           Nil                Nil
              parchment-dressed           or
              further prepared), whether
              or not dehaired or split.
              Tanned or crust hides and
              skins of bovine (including
              buffalo) or equine animals,
   4104                                            Nil                Nil
              without hair on, whether or
              not split, but not further
              prepared
         Tanned or crust skins of
         sheep or lambs, without
 4105                                                   Nil       Nil
         wool whether or not split,
         but not further prepared
         Tanned or crust hides and
         skins of other animals,
         without wool or hair on,                       Nil       Nil
 4106    whether or not split but not
         further prepared
         Leather further prepared
         after tanning or crusting,
         including          parchment-
         dressed       leather,       of
         bovine(including buffalo) or
 4107    equine animals, without hair
         on, whether or not split,
         other than leather of
         heading 4114
         Finished leather      of cow/
410701                                     Per sq.ft.   5%    8   5%    8
         buffalo/ calf
         Lining leather of cow/ buffalo/
410702                                     Per sq.ft    5%    5   5%    5
         calf
410799   Others                                         1%        1%
         Leather further prepared
         after tanning or crusting,
         including          parchment-
 4112    dressed leather, of sheep or
         lamb, without wool on,
         whether or not split, other
         than leather of heading 4114
411201   Finished leather of sheep/lamb    Per sq.ft    5%    8   5%    8
411202   Lining leather of sheep/lamb      Per sq.ft    5%    5   5%    5
         Leather further prepared
         after tanning or crusting,
         including          parchment-
         dressed leather, of other
 4113
         animals, without wool or
         hair on, whether or not split,
         other than leather of
         heading 4114
411301   Finished leather of goat/kid      Per sq.ft    5%    8   5%    8
411302   Lining leather of goat/kid        Per sq.ft    5%    5   5%    5
411399   Others                                         1%        1%
         Chamois(including combina-
         tion chamois) leather; patent
 4114    leather and patent laminated      Per sq.ft.   5%    8   5%    8
         leather ; metallised leather
 4115    Composition leather with a                     Nil       Nil
           basis of leather or leather
           fiber, in slabs, sheets or
           strip, whether or not in
           rolls; parings and other
           waste of leather or of
           composition leather, not
           suitable for the manufacture
           of leather articles; leather
           dust, powder and flour
                                                 CHAPTER – 42
ARTICLES OF LEATHER; SADDLERY AND HARNESS, TRAVEL GOODS, HANDBAGS AND SIMILAR
CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT)
           Saddlery and harness for
           any      animal       (including
           traces, leads, knee pads,
   4201
           muzzles,      saddle        cloths,
           saddle bags, dog coats and
           the like), of any material
  420101   Harness made of leather               Per piece   7.8%    97    3%    37
  420102   Saddles made of leather               Per piece   7.7%    296   3%   115
           Harness and Saddlery, made
  420103   of      non-leather including         Per piece   7.3%    87    3%   36
           textiles or synthetic materials
           Parts/Components of Harness
           and Saddlery, made of leather
  420104                                         Per piece   7.3%    87    3%   36
           or     non-leather      including
           Textiles or Synthetic materials
  420199   Others                                               3%         1%
           Trunks, suit-cases, vanity-
           cases, executive-cases, brief-
           cases,      school       satchels,
           spectacle cases, binocular
           cases, camera cases, musical
           instrument cases, gun cases,
           holsters       and         similar
           containers; travelling-bags,
           insulated food or beverages
           bags, toilet bags, rucksacks,
   4202
           handbags,       shopping-bags,
           wallets, purses, map-cases,
           cigarette-cases,         tobacco-
           pouches, tool bags, sports
           bags, bottle- cases, jewellery
           boxes,           powder-boxes,
           cutlery cases and similar
           containers, of leather or of
           composition       leather,       of
           sheeting of plastics, of textile
         materials, of vulcanized
         fiber or of paper-board, or
         wholly or mainly covered
         with such materials or with
         paper
         Trunks, suit-cases, vanity-
         cases, executive-cases, brief-
         cases,      school     satchels,
         travelling bags /luggages and
420201                                      Per piece   8.8%   271   3%   92.4
         similar containers, with outer
         surface of         leather, of
         composition leather or of
         patent leather
         Trunks, suit-cases, vanity-
         cases, executive-cases, brief-
         cases,      school     satchels,
420202   travelling bags /luggages and      Per piece   7.9%   243   3%   92.4
         similar containers, with outer
         surface of plastic and/or
         textile material
         Trunks, suit-cases, vanity-
         cases, executive-cases, brief-
         cases,      school     satchels,
420203   travelling bags /luggages and      Per piece   5.4%   166   3%   92.4
         similar containers not covered
         by tariff items 420201 and
         420202
         Hand-bags, whether or not
         with shoulder strap, including
         those without handle, with
420204                                      Per piece   8.8%   136   3%   46.4
         outer surface of leather, of
         composition leather or of
         patent leather
         Hand-bags, whether or not
         with shoulder strap, including
420205   those without handle, with         Per piece   7.9%   91    3%   34.6
         outer surface of plastic and/or
         textile material
         Hand-bags, whether or not
         with shoulder strap, including
420206   those without handle, not          Per piece   5.4%   62    3%   34.6
         covered by tariff items 420204
         and 420205
         Articles of a kind normally
         carried in the pocket or in the
420207   handbag, with outer surface of     Per piece   7.9%   43    3%   16.3
         leather, of composition leather
         or of patent leather
          Articles of a kind normally
          carried in the pocket or in the
420208    handbag, with outer surface of    Per piece   6.8%   31    3%   13.6
          plastic sheeting and/or textile
          material
          Articles of a kind normally
          carried in the pocket or in the
420209                                      Per piece   5.4%   25    3%   13.6
          handbag, not covered by tariff
          items 420207 and 420208
          Other articles, with outer
          surface of          leather, of
420210                                      Per piece   5.4%   25    3%   13.6
          composition leather or of
          patent leather
          Other articles, with outer
420211                                      Per piece   5.4%   25    3%   13.6
          surface of plastic sheeting
          Other articles, not covered by
420212    tariff items 420210 and           Per piece   5.4%   25    3%   13.6
          420211
          Articles of apparel and
          clothing     accessories,    of
 4203
          leather or of composition
          leather
          Articles of apparel, made of
420301                                      Per piece   9.8%   570   3%   175
          leather
          Articles of apparel, made of
420302    leather in combination with       Per piece   4.5%   263   3%   175
          other materials
          Gloves, specially designed for
420303    use in sports namely Golf         Per piece   9%     20    3%   6.7
          Gloves made of leather
          Gloves, specially designed for
          use in sports namely Golf
          Gloves made of synthetic
420304                                      Per piece   9%     16    3%   5.3
          materials or made of leather in
          combination with synthetic
          materials
          Gloves for use in industry
          including cut resistant gloves,
          heat resistant gloves, garden
          gloves, work gloves, welding
420305                                      per pair    7.7%   20    3%   7.8
          gloves, water resistant gloves
          and driving gloves, made of
          leather     with or without
          cotton/synthetic material
420306    Other gloves made of leather      Per pair    6.7%   20    3%    9
          Belts and bandoliers made of
420307                                      Per piece   5.3%   20    3%   11.3
          leather
          Other clothing accessories:
 420308   Aprons made of leather            Per piece   6.7%   150   3%   67.1
4203099   Others                            Per piece   6.7%    52   3%   23.3
  4204     Omitted
           Other articles of leather or
  4205
           of composition leather
 420501    Leather sofa cover                 Per sq. ft     7.9%   15    3%    5.7
           Other upholstery including
 420502                                       Per sq. ft     7.9%   15    3%    5.7
           automobile upholstery
           Leather woven mesh /mats
42050301   /panels/carpets in rolls or                       3%           1%
           sheets
           Leather woven belts/braids
42050302   /strips/laces in rolls or cut                     3%           1%
           pieces
42050303   Dog Chew                                          2%           1%
           Other articles of leather/
42050304                                                     2%           1%
           composition leather
           Other articles made of leather
42050305   in combination with other                         2%           1%
           materials
           Articles of gut (other than
           silk-worm        gut),       of
  4206                                                       1%           1%
           goldbeater’s       skin,     of
           bladders or of tendons

                                              CHAPTER – 43
                 FURSKINS AND ARTIFICAL FUR;MANUFACTURES THEREOF
           Raw fur skins (including
           heads, tails, paws and other
  4301     pieces or cuttings, suitable
                                                             Nil          Nil
           for furriers’ use), other than
           raw hides and skins of
           headings 4101, 4102 or 4103
           Tanned or dressed fur skins
           (including heads, tails, paws
           and      other      pieces    or
  4302     cuttings), unassembled, or
                                                             Nil          Nil
           assembled (without the
           addition of other materials)
           other than those of heading
           4303
           Articles of apparel, clothing
  4303
           accessories       and      other                  Nil          Nil
           articles of fur skin
           Articles of apparel, made of
 430301
           leather     and lining of fur      Per Piece      9.8%   570   3%    175
           skin/artificial fur
  4304     Artificial fur and articles
                                                             Nil          Nil
           thereof
         Acrylic fur fabric ‘with or
         without embroidery’ and/or
430401                                  Kg   4.7   18.3   4.7   18.3
         with or without metallised
         yarn’ (Acrylic content 100%)
430499   Others                              Nil          Nil
                                                                                       B
                                                             A
                                                 Drawback when Cenvat       Drawback when Cenvat
                                                  facility has not been        facility has been
                                                         availed                    availed
Tariff Item      Description of goods    Unit
                                                              Drawback                     Drawback
                                                 Drawback                   Drawback
                                                               cap per                      cap per
                                                   Rate                       Rate
                                                              unit in Rs.                  unit in Rs.
     1                    2               3            4          5            6               7
                                        CHAPTER – 64
    64                     FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES
              Waterproof footwear with
              outer soles and uppers of
              rubber or of plastics, the
              uppers of which are neither
   6401
              fixed to the sole nor                   1%                   1%
              assembled      by     stitching,
              riveting, nailing, screwing,
              plugging or similar processes
              Other footwear with outer
   6402       soles and uppers of rubber
              or plastics
 640201       Synthetic footwear               Pair   8%          99      5.5%                68
 640202       Others                                  1%                   1%
              Footwear with outer soles of
              rubber, plastics, leather or
   6403
              composition leather and
              uppers of leather
              Leather shoes for adults,
 640301                                        Pair  9.2%        242       3%                 78.9
              namely boots and half boots
              Leather shoes for adults,
              namely boots and half boots ,
 640302       manufactured       by      units Pair   4%          45       1%                 11.3
              operating under section 65 of
              the Customs Act, 1962
 640303       Deleted
 640304       Deleted
              Leather shoes for adults, other
 640305                                        Pair  9.2%        165       3%                 53.8
              than boots and half boots
              Leather shoes for adults, other
              than boots and half boots,
 640306       manufactured       by      units        2%                   1%
              operating under section 65 of
              the Customs Act, 1962
              Leather boots/half boots/shoes
 640307                                        Pair  9.2%         99       3%                 32.3
              for children
         Leather boots/half boots/shoes
         for children, manufactured by
640308   units operating under section              2%           1%
         65 of the Customs Act, 1962
         Leather sandals (including
640309                                       Pair   8%     80    3%   30
         chappals / slippers)
         Leather sandals, (including
         chappals/slippers)
640310   manufactured       by       units          2%           1%
         operating under section 65 of
         the Customs act, 1962
         Leather safety footwear with
640311                                       Pair   9.2%   176   3%   57.4
         protective metal toe cap
640399   Others                                     1%           1%
         Footwear with outer soles of
         rubber, plastics, leather or
 6404
         composition leather and
         uppers of textile materials
         Of rubber sole with canvas
640401                                       Pair   3.5%   10    3%   8.6
         upper
         Boots/ half boots / shoes of
640402   leather-cum-synthetic/textile       Pair   9.2%   150   3%   48.9
         materials
         Sandals      of    leather-cum-
640403                                       Pair   8%     68    3%   25.5
         synthetic/textile materials
640404   Others                                     1%           1%
 6405    Other footwear
         Sports Shoes made out of
         PVC/PU Coated fabrics with
640501   PVC Soles and fitted with           Pair   5%     92    5%   92
         Nylon/ Polyester terry towel
         fabrics on socks
640599   Others                                     1%           1%
         Parts of footwear (including
         uppers whether or not
         attached to soles other than
         outer soles); removable in-
 6406
         soles, heel cushions and
         similar articles; gaiters,
         leggings and similar articles,
         and parts thereof
         Leather shoe uppers for adults,
640601                                       Pair   8.2%   98    3%   35.9
         namely boots and half boots
         Leather shoe uppers for adults,
         namely boots and half boots,
640602   manufactured       by       units   Pair   5.4%   42    1%   7.8
         operating under section 65 of
         the Customs Act, 1962
640603   Deleted
640604   Deleted
         Leather shoe        uppers for
640605   adults, other than boots and       Pair       8.2%   63   3%     23
         half boots
         Leather shoe uppers for adults,
         other than boots and half
640606   boots, manufactured by units       Pair       5.4%   15   1%     2.8
         operating under section 65 of
         the Customs Act, 1962
         Leather uppers for boots/half
640607                                      Pair       8.2%   63   3%     23
         boots/shoes for children
         Leather uppers for boots/half
         boots/shoes     for    children,
640608   manufactured        by     units   Pair       5.4%   16   1%      3
         operating under section 65 of
         the Customs Act, 1962
640609   Leather sandal uppers              Pair       7%     34   3%     14.6
         Leather     sandal       uppers,
         manufactured        by     units
640610                                      Pair       4.9%   8    1%     1.6
         operating under section 65 of
         the Customs Act, 1962
640611   Leather woven sandal uppers                   3.5%         3%
640612   Leather soles                                 2.1%        2.1%
         Leather-cum-synthetic/textile
640613                                      Pair       7%     34   3%     14.6
         footwear uppers
640614   Synthetic uppers for footwear      Pair        7%    30   5.5%   23.6
640615   PU Unit sole                       Pair       5.5%   11   5.5%    11
640699   Others                                         1%          1%

                                            ********

				
DOCUMENT INFO
Shared By:
Categories:
Tags:
Stats:
views:16
posted:5/28/2012
language:
pages:10