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3111.tdicv4 ,441elimi-c4 ordR,
4dicto 560 001
OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS,
AIR CUSTOMS COMMISSIONERATE,
C.R. BLDG. QUEEN'S ROAD, BENGALURU- 560 001
C.No. VIII/09/06/ 2015 Air Cus Tech
fa-q-r- Dated: 09.12.2015
I
/ PUBLIC NOTICE NO. 21/2015 DATED 09TH DECEMBER, 2015
1
62711/5
R-21T 31741§i4ch
tiGaci trfteeff 2015-16
All Industry Rates (AIR) of Duty drawback and other Duty
drawback related changes 2015-16.
/ Sub :
si en k
Raft R4-4/1t7. -
cich
3111-4711R1W
R11='-a it—zir
# 110/2015 41,1-11
Tzrer
f
t
16.11.2015
tt
LiRocioi tr
#2-IT 3,Fzr
f+--zrr dmi
I 41-II !IF-W to k7tRT 30-1K !Dr-7e
16.11.2015 IT # 60 9/98/2 015- DBK)
110/2015
Oil
t-g-
r ti 23.11.2015 tr 6idk 61dI
trfturq. # 2 9/2 015 1:7*
lt7t
c-
aff
( Ta- tf) ft 16.11.2015 Wr 1-1Qc1c10-1
6c>'e)1 cl
e-
All concerned exporters are hereby informed that All Industry Rates (AIR) of
Duty drawback and other Duty Drawback related changes have been notified vide
Notification No. 110/2015 Customs (NT) dated 16.11.2015 which comes into effect
from 23.11.2015. Attention is also invited to Central Board of Excise and Customs,
New Delhi's Circular No. 29/ 2015-Customs dated 16-11-2015 (F.No. 60
9/ 98/ 2015DBK) highlighting the changes as contained in Notification No. 110/2015 Customs
(NT) dated 16.11.2015.
02.
ara- : Trait
qtr 2rf1=4a-r
ddiui
÷1.11zt
ard;Vr
i-Acti-gc1 l Zia Th-t
LiNdo chl afTrr—- c1-4 Ii -WW23.11.2015
Page No. 1 of 8
7-4w 3TT:t
.
cbec.gov.in a 37Far
644-1c1-cl
.3(.14 cl
5licrl
fkar 3T +lend] t
http://www.
AU concerned are therefore
requested to take note of the changes made in the drawback schedule and
accordingly adopt the changes while filing the shipping bills under drawback claim.
Complete drawback schedule which is effective from 23.11.2015, as notified vide the
above mentioned notification and Circular may please be viewed /downloaded from
the Board's website http://www. cbec.gov.in
03.
1-1.(71
d:I4.se4 LIR do Pd-ai
highlighted below:
(a)
t I However, some of the changes are
W1—. 51-47TTRT / 110-k-t (3-Turiq 3, 16), tdi
AiWg-r e)di (3i-EziRr 41), 0)(ii
74-d-RT ( 31E-41-4
64.-11
fail
31-31-a-F-j'r 3iE-4w 33),
oleic
/
( arEarzf 42), 3i
42) To VoT.WT.taizITR" / t-ditt ( 3TE-471 54, 55) chic.-1
45, firtr
§3iT Hcfl trd 3.-11
s ( 3TE-41-4. 61 va- 62) id)
§3iT d1 s 3TERT / trdir Par Mir ( MuiRr 63),
( aitzliq 82) 5Fzirft
The composite rates have been increased in many cases like frozen shrimps/
prawns (chp 3, 16), perfumed agarbatti (chp 33), finished/ lining leather (chp
41), leather hand bags/ wallet/ belts (chp 42), industrial gloves (chp 42),
certain MMF yarn/ fabric (chp 54, 55), readymade garment made of cotton,
wool & cotton with lycra (chp 61, 62), made-ups of cotton/ MMF (chp 63),
hand tools (chp 82), etc.
(b)
e
a-) 3
-4.Was RI"a"
'W7.e 4-( 3TETITTI 28),
(
gt-C (3-TETIFT 3 , 16 ), Tut
vd=rsit
LiVe441,,e,
0-41idd cl-)13C ch1C01 4-114 (.3-Tu1Ta 52 ),
Q414
x-11(-444
efidlc
/
(3TETIPT 54), Rpz--41gualt
) fir
1f T
/
, 141÷i-0‘,-5
c)ei , TE6-41- 41(.1 , rit§1-43:r
Az-Jr ( 3ruzir-zr 46),
1.cI
100 TIT 371#
(3Tunzr 54 ), 1-1114c'
e!Ipce,(40) tb:RTWA
0.11 air f
•c.
2T T
t1-4- (3iteliel 61 trd 62) -
frD.-4-aTr 3t1--zififtw
3R-PK
Page No. 1_of 8
001
3rr
3i-t4ftt
chi
(3 iris 7o) celd-DP
tt4T(3TEZIRI
62), 7-6-r-41-
ch5c1-Ci TerF' tcht4:( 3TETIT4 76). z t T-1101i
(3IETIT4 84) t---C{q (3i lit 87) ct-)N
374171Cdr
tart-1r
f rtIFT
Altar zrr (-4)
( .3-1E4R:f 87), t4 trMT (.31-ETIT 95)
Separate
entries have been provided in the Drawback Schedule for Accelerated Freeze
Dried (AFD) shrimps, lobster/crab, pasteurized tinned chilled crab meat (chp
3, 16), fish oil (chp 15), fish meal (chp 23), potassium chlorate (chp 28), leather
fibrecarpets (chp 42), polypropylene mats (chp 46), cotton yarn of 100 or more
counts (chp 52), belting fabrics (chp 54), filtration fabric made of polyester
filament yarn/ polypropylene filament yarn/ polybutylene terephthalate
(chp 54), suits, jackets & trousers (chp 61 & chp 62)- by trifurcating existing
single entry, protective industrial wear made of aramid fibre/ modacrylic
fibre/ cotton fibre (chp 62), glass art-ware/ handicrafts with silver coating
(chp 70), aluminium conductor steel reinforced (chp 76), turbo charger (chp
84), tractor parts (chp 87), self-loading or self-unloading trailers and semitrailers of a type used for agricultural purposes (chp 87), leg guards (chp 95).
(c)
4 kal,e) 5 4-ei I d I t.
04713
"1" did
AaQeio
+Hilo
( 31-67T4 26)
# 6802 t 3
MIT
64-ci 41M I
T 144-4-7 'Reif di4.41
t i Rate has been provided for granulated slag (chp 26) and the description
under heading 6802 has been reworded with respect to constituent material
for tiles, handicrafts, etc.
(d)
arc
015
41,1-11 21(-4,
.30- cbd-41 C
34ccM1t did
crei zratr (3i-E-frgr 40), 6115Pcbc.i r r (31-E-4-RT 40),
tfo-w4T /
ttro---RT (3TEzfra 53),
end
.3d-a(-0.11+1 / 111->di
(31E-ara 66),
5‘9 gi
aDcDo acti-icl*
1 r (3TETur 65 ),
( 3TE-4-rzr 67) ,
4,D4->
6Q410-1/4 d ( 31-Ezigi 63)
Certain products earlier having only customs rates,
have been provided with composite rates. These include bicycle tyres (chp
40), bicycle tubes (chp 40), woven fabrics of other vegetable textile fibres/
woven fabrics of paper yarn (chp 53), headgear (chp 65), umbrellas/walking
sticks etc. (chp 66), artificial flowers etc. (chp 67), acrylic blankets (chp 63).
(e)
Tt.9, .3frf-dg
Utg#4" 76' cf•k-cr 2 uD
3-iftWHT
tl-FW
dien t I A61 74' •t--Liici
(.3IUN 72 er* 7207 #) ,
c14- cif ( 3V-771- 73) ,
7zu
3it-arzr 82),
Page No. 3 of 8
37:1Mztl- Itzfr
5-41d
001 g-yr
(f)
1:4-41'4 (14-c.1 ( 3-TE-TITT/ 83) TrefFtr
err .34ch•kul ( YEZIRr 84) , Qe)cf-dR.,-)(4
mf'wft ( 3TE-TrRr 85) TWA:Tr
( 3.1-Ezir-zr 86) Flu
( 3TEzi-Rf 89) Iron
and steel (chp 72 from heading 7207 onwards), articles of iron and steel (chp
73), tools and parts of base metal (chp 82), miscellaneous articles made from
steel (chp 83), machinery and appliances (chp 84), electrical machinery (chp
85), rolling stock (chp 86) and ships (chp 89) have been provided with
increased customs rate of 2%, with certain exceptions.
chell cftc
(3TteIN 44), t)44 X11-41" (31ETIPT 48 / z111
/t-aftW / 3 77rTgr-e Sig-Q-41Q-4 50, 61, 62 ),r6 wr.Krxr
e41,01 /
(3ftelleI 54,
55) -1-#R (3Tteilel 57), tfra--6- ct e p aiqc:1
3 / ck-ck (
74) cb
ei
(3itelle4 95) $Tzfrit
1=47
t- I
Composite rates for
wooden art ware (chp 44), papier mache (chp 48), yarn/ fabric/ garment of
silk (chp 50, 61, 62), certain MMF yarn/ fabric (chp 54, 55), carpets (chp 57),
brass artware/ articles (chp 74), certain sports goods (chp 95) etc. see a
reduction.
(g)
0.)
ai-Krsfur
209.3
cutH / 1:10-6
Trt4141 3rnItsrur
qY
2790 i1 ft-al AIR has been fixed as Rs. 209.3/gm for gold jewellery /parts
and Rs. 2790/kg for silver jewellery /articles.
(h)
aicl ift
c16I d r I i
3Ta2t tITT
ellcP
I Rates on remaining of the erstwhile DEPB items are being
aligned with residuary rates, except where higher rates were due.
(i)
(11L1 zrzir Tiga(
31aOsi're-cum-
ei6
3-crwm- ftzn- die!' 6- ..7161
1.9-
) To, Iii-ftref
r
Tr1-4
lzrTf zft
4)4
Ta• tf
6tair 3117-
i djai0-31T I Drawback caps, wherever meaningfully
possible, have been provided normally in entries with rates higher than 1.9%
(the highest residuary rate). It may be noted that the drawback cap of the
nature provided for certain project exports applies when the conditions
specified in the relevant Notes and conditions are met and it does not apply to
other cases.
Page No. 4 of 8
*RI
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110/2015 aim) 16.11. 2015 71 'Rofict, 23.11.2015 #
TT
V.311$ 3T17 §itsich 37
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MAJOR CHANGES IN AIR DRAWBACK SCHEDULE 2015-16 ISSUED VIDE
NOTIFICATION 110/2015 CUS. NT. DTD. 16.11.2015 w.e.f. 23.11.2015
04.
Yitr -{,\T-4011 +411 je-ch
# 110/2015 fd---* 16.11;2015
T--W 3-TRTOY 2015-16 at T4- citl
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1 z_q LIRocio 3-Tacbec.gov.in
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http://www.
cols f+-zrr
4-1 chcl I t.
As usual there are some changes in the
rate, re-grouping in the chapter heading, creation of separate entry etc. in the
Drawback schedule for the year 2015-16 issued vide Notification 110/2015
CUSTOMS (NT) DATED 16.11.2015 etc. As far as Bangalore ACC is concerned,
major goods exported under drawback are Ready Made Garments/ Apparels,
Silk & Silk fabrics and Leather goods. The important changes relating to
revenue are mentioned in the above cited Notification and the same may be
referred to /downloaded from the Board's website http://www. cbec.gov.in
(.,s.t-e- vribriF..) Tr 4f: kI1L7r-4T •%-rr Tis
aril Change in the Dbk serial no. for
Brand Rate shipping bills:
05.
(
.30-11d, !le-ch
Sr) 1
s
1,4.11A
a#f +iififtra- f*-41-
It-zrr .A14 I *+i
3rd aedel
171
DalM
cs
a,t 01 ciftCr
fir 1995 3rfi--4,Tw-r N 109/2015
16.11.2015"1-- f --d:rw 23.11.20-15 RI- midk
raft ard—Mt
$4-1 3
#ar
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od,(qict
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afr *ultra- ftzTT dJ 4f t FTf .
ch 117
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Page No. 5 of 8
sd,
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34 Trait 3WZr 2rc 4-1,Hio
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21(-4,
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rtraft 13i
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kAlidDcric4
r •k-i(s.Ai
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(1
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3rfi
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It-diw 11.10.2013 t t)-Tr
4§iis
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ci asg-r-d-ra- ail dl
aT1
9114.-Qo
ZIT 3101dIcrIcli 1
Izr 3ci4l
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tFt
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fir 4
11.10.2013 t 4-4-r +f ,t9zl1
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5 LT -5 qtr
t- I$713floff lAlfdPoiei
w4-aft 13i 2r t 603/ 01/ 2011 T-
5 tT -5 Trr
ta--trzr
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t-171
603/ 01/ 2011 r ,:)ch f
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110/2015 Aciii tl-F"
rtl-r
th-r*M-
.r.41(1,
Torr
ail fd(4o 0-161 tlfr I The
Customs, Central Excise and Service Tax Drawback Rules, 1995 have also been amended
vide Notification No. 109/ 2015-Customs (N.T.) dated. 16.11.2015 effective from
23.11.2015. This notification may also be perused. The first of these amendments enables
exporters of "wheat" to function under the brand rate mechanism. The second change
relates to payment of provisional drawback in certain cases of export under claim for
brand rate. Presently, after export, a complete application for determination of brand
under rule 7 of these Rules has to be filed at the Central Excise office to enable issuance of
provisional drawback letter. The sub-rule (3) of Rule 7 has been amended so that Central
Government may specify an amount for payment as provisional drawback by proper
officer of Customs. Notification No. 110/2015-Customs (N.T.), dated 16.11.2015
(paragraph 3) specifies this amount as equivalent to the Customs component of AIR
corresponding to the export goods, if applicable, and subject to the same conditions as
applicable to a claim for the 'B' column in the Schedule. The modified procedure for export
under claim for brand rate under rule 7 of Drawback Rules 1995 is at Annexure 1. The amount
paid as provisional drawback under the above dispensation shall be taken into account
by the Central Excise to authorize further provisional drawback, where necessary. The
brand rate facilitation in terms of Paras 5A-5C of Instruction No. 603/ 01/ 2011-DBK
dated 11.10.2013 would continue and there should be no delay by Central Excise
Page No. 6 of 8
formations in finalizing applications for fixation of brand rate.
06.
3ra : 3TTR" arai-W 23.11.2015 r zrr 37It 014 tW4aT
' -zr-JT 1995
q44,1-1 7 t 3iFira
•t-i(seii 9807 k
is
cp-d 311-Vrcbk r1-1 1 a diI
WA.
841403 e-
tti ) QRci
r 9).41 k
LI J-4
T4:rti ‘4.:441
titF
c14-q
9807841403 t 61an I P:r cR6
alk40-.44.4P ri
Kr.3q. &n 3T1-01-
e- zr-6- crfrr V.3114" 3117
*Tr t-a- w 4d-ri;c>
r—,w ci-0-11.4+1
a47,1 4-14.s..41 I
cl
111-aPoieiT-N4w
Ffl J-11 !, 47-W eh) di L-110) crl C. W- di i01c1 err
i t 014 31.497
+i,45,41 98078701 4t 6
NTT 3.F1-01- #
ilk +114-11 2_1(.1->
110-11 • TitV I PR-
ZA-Fa art UtTT) P414-I 7 k 3ia-aia" pis
alTr .t4 Z. CI TU. titCF
%fi471"
r
titcF4
V311t317 39Vr a 8701 e• 9)" 51f4-wr
dov-iFt 3177
F4W
t. Taw 1=a---d-wr
t prof
( i'rtt 8709
clod f rig fk-ar d H4
f+-4:11. 3TTIT
Hid) Wu cbcil
÷i(seii 9801
"rz)7rf I .316,0-)1
c>i
s)al
( chic4di
endk 2rc
e. I t- gr 3Tri al 3 i €1c Mci
r 011.4.1
aZTT
,Nandi 6 dn
P4-C.1-4-1
frr1rTFr t I
Therefore, for shipping bills filed on or after 23.11.2015, the exporters opting for
claim of brand rate under rule 7 of Drawback Rules, 1995 shall declare the figure "9807"
(instead of "9801") as an identifier in the shipping bill under the Drawback details.
Immediately after the said identifier, the tariff item number of goods as shown in column
(1) of the Schedule shall be declared followed by the character "B". For example, if
"Tractors (other than tractors of heading 8709)" are exported under claim for brand rate
under rule 7 and the related Drawback Tariff Item number for such tractors in the AIR
Schedule is 8701, the declaration on the shipping bill would be "98078701B". Similarly,
for "Bicycle pump" the related Drawback Tariff Item number in the AIR Schedule is
841403 and the declaration on the shipping bill would be "9807841403B". Such a
shipping bill is to be processed by the Customs for payment of provisional drawback
amount equivalent to the Customs component ('B' column of AIR Schedule consisting
of rate and cap) for the said declared Drawback TI of AIR Schedule. This processing is
subject to same conditions as applicable to AIR drawback wherein there is claim for only
Customs component. Suitable change in EDI is being implemented by DG (Systems).
Page No. 7 of 8
07. zi6 3-171-a2r
Tor fA--ztra
1%11,
M-TT
t"1
Qi141
The above instructions are brought to the notice of all the exporters, members of
the trade and Custom brokers for their information.
(317.41.it-dift/ R.B. TIVVA)
1111W .39 ' / PRINCIPAL COMMISSIONER
1.
i•t-cici /Copy submitted to the Member (P&V) and Zonal Member, CBEC, New
Delhi.
Copy to :
2. o—
t.41 .3117F
chi eil
tjr-ff ,71)0-1
c:.1 The Chief Commissioner of
Customs, Bengaluru Zone, for information please.
3. 3TrIT .3117F V.Tit Tit
FR
The Additional Commissioner of Customs, ACC,
Bengaluru.
4. 3-174"
.414-11
Airport, Bengaluru.
5.
6. 4-1lmi
cI
4-4--ff The Additional Commissioner of Customs,
Notice Board.
TrTFC Bengaluru Customs Website.
Page No. 8 of 8