SCHEDULE
A | B | |||||
|---|---|---|---|---|---|---|
Tariff Item | Description of goods | Unit | Drawback when Cenvat facility has not been availed | Drawback when Cenvat facility has been availed | ||
Drawback Rate | Drawback cap per unit in Rs. | Drawback Rate | Drawback cap per unit in Rs. | |||
1 | 2 | 3 | 4 | 5 | 6 | 7 |
711301 | Articles of jewellery and parts thereof, made of gold | GMS | Rs 173.70 per gram of net gold content | Rs 173.70 per gram of net gold content (.995 or | ||
Earlier, it was Rs. 100.70 per gram of net gold content (.995 or more purity) in the jewellery in both the columns 4 & 6.
Probably, this enhancement was long overdue.
Notification , Dated: June 20, 2013