Drawback Rules Amended
IN the existing Rules, no drawback was allowed on the following goods
Sl. No. | Tariff Item | Description of goods |
|---|---|---|
1 | 0401 | Milk and cream, not concentrated nor containing added sugar or other sweetening matter |
2 | 0402 | Milk and cream, concentrated or containing added sugar or other sweetening matter |
3 | 0403 | Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa |
4 | 0404 | Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included |
5 | 0405 | Butter and other fats and oils derived from milk; dairy spreads |
6 | 0406 | Cheese and curd |
7 | 1006 | Rice |
8 | 3501 | Casein, caseinates and other casein derivatives; casein glues |
Now drawback is allowed on all the above items except Rice (at Sl. No.7) and wheat falling within heading 1001. Drawback rates have also been notified for the above goods at 1% when CENVAT Credit has not been availed and 0.3% when CENVAT facility has been availed.
These rules are called the Customs, Central Excise Duties and Service Tax Drawback (Amendment) Rules, 2013 and would come into force on 21st September, 2013.
Notification No. , Dated: September 14, 2013