|
NEW
DBK RATES EFFECTIVE FROM JUNE 1, 2002 AS ANNOUNCED VIDE
NOTIFICATION NO.33/2002-CUSTOM (N.T.)
DATED MAY 29, 2002
CHAPTER-41
Raw Hides and Skins (Other than Furskins ) and Leather
Serial/
Sub-
Serial
No. |
Description
of goods |
Rate
of Drawback |
Allocation |
| Cus. |
C.Ex. |
|
41.01
|
Lining Leather – other than
reptile skins, reptile leather, fur skins, and hair-on-skins
|
3.2% (three point two per
cent only) of the f.o.b. value subject to a maximum of Rs.2.40
(Rs. two and paise forty only) per sq. ft.
|
1.6%
|
1.6%
|
| 41.02 |
Finished Leather – other
than reptile skins, reptile leather, fur skins, and
hair-on-skins
|
6% (six per cent only) of the
f.o.b. value subject to a maximum of Rs.4.00 (Rs. four only)
per sq. ft.
|
3.85% |
2.15% |
CHAPTER - 42
Articles of Leather;
Saddlery and harness; Travel Goods; Handbags, and similar
containers, articles of animal gut (other than silk-worn gut).
Serial/
Sub-
Serial
No. |
Description
of goods |
Rate
of Drawback |
Allocation |
| Cus. |
C.Ex. |
|
Articles of leather (excluding those made of reptile
skin/reptile leather, fur skins & hair-on-skins).
|
|
42.01
|
Harness of all sorts, all
materials (predominantly of leather with/ without covering of
other materials, viz. plastic/ rubber, etc.), not manufactured
out of duty free finished leather imported under Notification
No.21/2002-Cus. dated 1st March, 2002, when CENVAT
facility has not been availed..
|
10% (ten per cent only) of
f.o.b. subject to a maximum of Rs.98.00 (Rs. ninety eight
only) per piece.
|
1.5%
|
8.5%
|
|
42.02
|
Harness of all sorts all
materials (predominantly of leather with/ without covering of
other materials, viz. plastic/ rubber, etc.), not manufactured
out of duty free finished leather imported under Notification
No.21/2002-Cus. dated 1st March, 2002 when CENVAT
facility has been availed.
|
1.5% (one point five per cent
only) of the f.o.b. value subject to a maximum of Rs.14.70
(Rs. fourteen and paise seventy only) per piece.
|
All Customs
|
|
42.03
|
Harness of all sorts all
materials (predominantly of leather with/without covering of
other materials, viz. plastic/ rubber, etc.), manufactured out
of duty free finished leather, when CENVAT facility has not
been availed
|
2.5% (two point five per cent
only) of the f.o.b. value subject to a maximum of Rs.25.00
(Rs. twenty-five only) per piece.
|
All C. Excise
|
|
42.04
|
Saddles, not manufactured out
of duty free finished leather imported under Notification
No.21/2002-Cus. dated 1st March, 2002 when CENVAT
facility has not been availed:
|
10% (ten per cent only) of
f.o.b. subject to a maximum of Rs.200.00 (Rs. two hundred
only) per piece..
|
1.5%
|
8.5%
|
|
42.05
|
Saddles, not manufactured out
of duty free finished leather imported under Notification
No.21/2002-Cus. dated 1st March, 2002 when CENVAT
facility has been availed:
|
1.5% (one point five per cent
only) of the f.o.b. value subject to a maximum of Rs.30.00
(Rs. thirty only) per piece.
|
All Customs
|
|
42.06
|
Saddles manufactured out of
duty free finished leather, when CENVAT facility has not been
availed
|
2.5% (two point five per cent
only) of the f.o.b. value subject to a maximum of Rs.50.00
(Rs. fifty only) per piece.
|
All C. Excise
|
|
42.07
|
All kinds of leather bags,
with or without shoulder straps including those without handle
and all kinds of travel goods not manufactured out of duty
free finished leather imported under Notification
No.21/2002-Cus dated 1st March,2002 when CENVAT
facility has not been availed.
|
7.3% (seven point three per
cent only) of the f.o.b. value subject to a maximum of
Rs.215.00(Rs. two hundred fifteen only) per piece.
|
2.1%
|
5.2%
|
|
42.08
|
All kinds of leather bags,
with or without shoulder straps including those without handle
and all kinds of travel goods; not manufactured out of duty
free finished leather imported under Notification
No.21/2002-Cus dated 1st March,2002 when CENVAT
facility has been availed.
|
2.1% (two point one per cent
only) of the f.o.b. value subject to a maximum of Rs.62.00
(Rs. sixty-two only) per piece.
|
All Customs
|
|
42.09
|
All kinds of leather bags,
with or without shoulder straps including those without handle
and all kinds of travel goods manufactured out of duty free
finished leather, when CENVAT facility has not been availed.
|
2% (two per cent only) of the
f.o.b. value subject to a maximum of Rs.60.00 (Rs. sixty only)
per piece..
|
All C. Excise
|
|
42.10
|
All kinds of leather
wallets/purses, cardholders, pass cases, tri- folds, cheque
book covers, etc. not manufactured out of duty free finished
leather imported under Notification No.21/2002-Cus dated 1st
March,2002 when CENVAT facility has not been availed.
|
6.5% (six point five per cent
only) of the f.o.b. value subject to a maximum of Rs.40.00
(Rs. forty only) per piece.
|
2.3%
|
4.2%
|
|
42.11
|
All kinds of leather
wallets/purses, cardholders, pass cases, tri- folds, cheque
book covers, etc. not manufactured out of duty free finished
leather imported under Notification No.21/2002-Cus dated 1st
March,2002 when CENVAT facility has been availed.
|
2.3% (two point three per
cent only) of the f.o.b. value subject to a maximum of
Rs.14.00 (Rs. fourteen only) per piece.
|
All Customs
|
|
42.12
|
All kinds of leather
wallets/purses, cardholders, pass cases, tri- folds, cheque
book covers, etc., manufactured out of duty free finished
leather, when CENVAT facility has not been availed.
|
1.5% (one point five per cent
only) of the f.o.b. value subject to a maximum of Rs.10.00
(Rs. ten only) per piece.
|
All C. Excise
|
|
42.13
|
Leather apparel, not
manufactured out of duty free finished leather imported under
Notification No.21/2002-Cus dated 1st March, 2002
when CENVAT facility has not been availed.
|
8% (eight per cent only) of
the f.o.b. value subject to a maximum of Rs.400.00 (Rs. four
hundred only) per piece
|
3.5%
|
4.5%
|
|
42.14
|
Leather apparel, not
manufactured out of duty free finished leather imported under
Notification No.21/2002-Cus dated 1st March,2002
when CENVAT facility has been availed.
|
3.5% (three point five per
cent only) of the f.o.b. value subject to a maximum of
Rs.175.00 (Rs. one hundred seventy-five only) per piece.
|
All Customs
|
|
42.15
|
Leather apparel, manufactured
out of duty free finished leather when CENVAT facility has not
been availed.
|
1.2% (one point two per cent
only) of the f.o.b. value subject to a maximum of Rs.60.00
(Rs. sixty only) per piece.
|
All C. Excise
|
|
42.16
|
Industrial Leather Gloves
with or without cotton lining not manufactured out of duty
free finished leather imported under Notification
No.21/2002-Cus dated 1st March,2002 when CENVAT
facility has not been availed.
|
9% (nine per cent only) of
the f.o.b. value subject to a maximum of Rs.12.00 (Rs. twelve
only) per pair.
|
4.5%
|
4.5%
|
|
42.17
|
Industrial Leather Gloves
with or without cotton lining , not manufactured out of duty
free finished leather imported under Notification
No.21/2002-Cus dated 1st March,2002 when CENVAT
facility has been availed.
|
4.5% (four point five per
cent only) of the f.o.b. value subject to a maximum of Rs.6.00
(Rs. six only) per pair
|
All Customs
|
|
42.18
|
Industrial Leather Gloves
with or without cotton lining , manufactured out of duty free
finished leather, when CENVAT facility has not been availed.
|
1% (one per cent only) of the
f.o.b. value subject to a maximum of Re.1.00 (Re. one . only)
per pair.
|
All C. Excise
|
|
42.19
|
Other Leather Gloves with or
without cotton lining not manufactured out of duty free
finished leather imported under Notification No.21/2002-Cus
dated 1st March,2002 when CENVAT facility has not
been availed.
|
8% (eight per cent only) of
the f.o.b. value subject to a maximum of Rs.32.00 (Rs.
thirty-two only) per pair.
|
3.8%
|
4.2%
|
|
42.20
|
Other Leather Gloves with or
without cotton lining , not manufactured out of duty free
finished leather imported under Notification No.21/2002-Cus
dated 1st March,2002 when CENVAT facility has been
availed.
|
3.8% (three point eight per
cent only) of the f.o.b. value subject to a maximum of
Rs.15.50 (Rs. fifteen and paise fifty only) per pair.
|
All Customs
|
|
42.21
|
Other Leather Gloves with or
without cotton lining , manufactured out of duty free finished
leather, when CENVAT facility has not been availed.
|
4% (four per cent only) of
the f.o.b. value subject to a maximum of Rs.16.00 (Rs. sixteen
only) per pair.
|
All C. Excise
|
|
42.22
|
Golf Gloves made of leather
or synthetic materials or combination of leather and synthetic
materials, not manufactured out of duty free finished leather
imported under Notification No.21/2002-Cus dated 1st
March,2002, when CENVAT facility has not been availed.
|
9% (five per cent only) of
the f.o.b. value subject to a maximum of Rs.12.00 (Rs. twelve
only) per piece.
|
5.5%
|
3.5%
|
|
42.23
|
Golf Gloves made of leather
or synthetic materials or combination of leather and synthetic
materials , not manufactured out of duty free finished leather
imported under Notification No.21/2002-Cus dated 1st
March,2002 when CENVAT facility has been availed.
|
5.5% (five point five per
cent only) of the f.o.b. value subject to a maximum of Rs.7.50
(Rs. seven and paise fifty only) per piece.
|
All Customs
|
|
42.24
|
Golf Gloves made of leather
or synthetic materials or combination of leather and synthetic
materials, manufactured out of duty free finished leather,
when CENVAT facility has not been availed.
|
3.5%(three point five per
cent only) of the f.o.b. value subject to a maximum of Rs.5.00
(Rs. five only) per piece.
|
All C. Excise
|
|
42.25
|
All leather goods, excluding
goods manufactured from duty free finished leather imported
under Notification No. 21/2002-Cus. dated 1st
March, 2002, not elsewhere specified in this Chapter, when
CENVAT facility has not been availed
|
5.5% (five point five per
cent only) of the f.o.b. value subject to a maximum of
Rs.60.00 (Rs. sixty only) per piece.
|
2.5%
|
3%
|
|
42.26
|
All leather goods, excluding
goods manufactured from duty free finished leather imported
under Notification No. 21/2002-Cus. dated 1st
March, 2002), not elsewhere specified in this Chapter, when
CENVAT facility has been availed
|
2.5% (two point five per cent
only) of the f.o.b. value subject to a maximum of Rs.28.00
(Rs. twenty-eight only) per piece
|
All Customs
|
|
42.27
|
All other leather articles,
manufactured from duty free finished leather, not elsewhere
specified in this Chapter when CENVAT facility has not been
availed
|
1% (one per cent only) of the
f.o.b. value subject to a maximum of Rs.6.00 (Rs. six only)
per piece.
|
All C. Excise
|
|
42.28
|
All kinds of leather bags,
with or without shoulder straps including those without handle
and all kinds of travel goods not manufactured out of duty
free finished leather imported under Notification
No.21/2002-Cus dated 1st March,2002 but
manufactured out of leather in combination with other
materials when leather is less than 60% of the visible area,
when CENVAT facility has not been availed.
|
3.7% (three point seven per
cent only) of the f.o.b. value subject to a maximum of
Rs.110.00(Rs. one hundred ten only) per piece.
|
1%
|
2.7%
|
|
42.29
|
All kinds of leather bags,
with or without shoulder straps including those without handle
and all kinds of travel goods; not manufactured out of duty
free finished leather imported under Notification
No.21/2002-Cus dated 1st March,2002 but
manufactured out of leather in combination with other
materials when leather is less than 60% of the visible area,
when CENVAT facility has been availed.
|
1% (one per cent only) of the
f.o.b. value subject to a maximum of Rs.32.00 (Rs. thirty-two
only) per piece.
|
All Customs
|
|
42.30
|
All kinds of leather
wallets/purses, cardholders, pass cases, tri- folds, cheque
book covers, etc. not manufactured out of duty free finished
leather imported under Notification No.21/2002-Cus dated 1st
March,2002 but manufactured out of leather in combination with
other materials when leather is less than 60% of the visible
area, when CENVAT facility has not been availed.
|
3.3% (three point three per
cent only) of the f.o.b. value subject to a maximum of
Rs.20.00 (Rs. twenty only) per piece.
|
1%
|
2.3%
|
|
42.31
|
All kinds of leather
wallets/purses, cardholders, pass cases, tri- folds, cheque
book covers, etc. not manufactured out of duty free finished
leather imported under Notification No.21/2002-Cus dated 1st
March,2002 but manufactured out of leather in combination with
other materials when leather is less than 60% of the visible
area, when CENVAT facility has been availed.
|
1% (one per cent only) of the
f.o.b. value subject to a maximum of Rs.6.00 (Rs. six only)
per piece.
|
All Customs
|
|
42.32
|
All leather goods, excluding
goods manufactured from duty free finished leather imported
under Notification No. 21/2002-Cus. dated 1st
March, 2002, not elsewhere specified in this Chapter, but
manufactured out of leather in combination with other
materials when leather is less than 60% of the visible area,
when CENVAT facility has not been availed
|
2.2% (two point two per cent
only) of the f.o.b. value subject to a maximum of Rs.24.00
(Rs. twenty-four only) per piece.
|
1%
|
1.2%
|
|
42.33
|
All leather goods, excluding
goods manufactured from duty free finished leather imported
under Notification No. 21/2002-Cus. dated 1st
March, 2002), not elsewhere specified in this Chapter, but
manufactured out of leather in combination with other
materials when leather is less than 60% of the visible area,
when CENVAT facility has been availed
|
1% (one per cent only) of the
f.o.b. value subject to a maximum of Rs.11.00 (Rs. eleven
only) per piece.
|
All Customs
|
Note 1: The following items
are to be classified under serial or sub-serial numbers 42.07,
42.08, 42.09, 42.28 and 42.29:
(a) Ladies bags, gents pouch
bag, pouch bag, executive bags/cases, jewellery bags/cases, clutch
bag, evening bags, conductor bags, cash bags, shoulder bags,
shopping bags, satchel bags, tote bags, duffel bags, doctor bags,
school bags, musical instrument bag, disco bags, brief bags, belt
bags/pouches, tool bags, saddle bags, double saddle bags, back pack
bags, rucksack bags, toilet bags/cases, wash bags, portfolio,
portfolio bags, folios, folio bags, vanity bags/cases, tie
bags/cases, computer bags.
(b) Trunks, suitcases, sports bags,
luggage bags, sleeping bags, suit carriers, garment covers, coat
covers, travel bags, air cabin bags, brief cases, hold-all bags,
pilot cases/bags, trolley bags, attach cases, document cases, golf
bags, leather box, travel kits and other travel goods.
Note 2: The
following items are to be classified under SS Nos. 42.10, 42.11,
42.12, 42.30 and 42.31:-
Gents purses, ladies purses, frame
wallets, credit card holders, travel wallets, hipsters, tri-folds
/duo-folds wallets, pocket secretary wallets, money clip cases,
money clip wallets, multi-card holders, credit card tri-folds, any
other article meant for holding currency, coins, credit cards, or
identity cards; book covers, cheque book covers, pass cases,
passport covers / holders, tool wallets, mirror cases, ring Sbinders,
leather planners / organizers, agendas, conference folders, CD case,
palm-pilotcases;
CHAPTER-64
Footwear, Gaiters and the like; Parts of such Articles.
|
Serial/
Sub-
Serial
No.
|
Description
of goods
|
Rate
of Drawback
|
Allocation
|
|
Cus.
|
C.Ex.
|
|
Footwear with
leather uppers excluding those with tyre soles.
|
|
64.01
|
Leather
Footwears, namely, Boots, Half Boots and Shoes for Ladies/
Gents/Children, (excluding those manufactured from duty free
finished leather imported under Notification No.21/2002-Cus.
dated 1st March, 2002) when CENVAT facility
has not been availed.
|
11%
(eleven per cent. only) of f.o.b. value subject to a maximum
of Rs.85.00 (Rs. eighty-five only) per pair.
|
5%
|
6%
|
|
64.02
|
Leather
Footwears, namely, Boots, Half Boots and Shoes for Ladies/
Gents/Children (excluding those manufactured from duty free
finished leather imported under Notification No.
21/2002-Cus. dated 1st March, 2002) when
CENVAT facility has been availed.
|
5%
(five per cent. only) of f.o.b. value subject to a maximum
of Rs.40.00 (Rs.forty only) per pair
|
All
Customs
|
|
64.03
|
Leather
Footwears, namely, Boots, Half Boots and Shoes for Ladies/
Gents/Children, manufactured from duty free finished leather
imported under Notification No.21/2002-Cus. dated 1st
March, 2002) when CENVAT facility has not been availed.
|
6.3%(six
point three per cent. only) of f.o.b. value subject to a
maximum of Rs.50.00 (Rs. fifty only) per pair
|
2.5%
|
3.8%
|
|
64.04
|
Leather
Footwears, namely, Boots, Half Boots and Shoes for Ladies/
Gents/Children, manufactured from duty free finished leather
imported under Notification No.21/2002-Cus. dated 1st
March, 2002) when CENVAT facility has been availed.
|
2.5%(two
point five per cent. only) of f.o.b. value subject to a
maximum of Rs.19.50 (Rs. nineteen and paise fifty only) per
pair
|
All
Customs
|
|
64.05
|
Leather
Footwears, namely, Boots, Half Boots and Shoes for Ladies/
Gents/Children manufactured by Units operating under Section
65 of the Customs Act, 1962 and not manufactured out of duty
free finished leather subject to the production of a
certificate from the Bond Officers that the goods have not
been manufactured out of duty free finished leather.
|
3%
(three per cent. only) of f.o.b. value subject to a maximum
of Rs.25.20 (Rs. twenty- five and paise twenty only) per
pair.
|
1.5%
|
1.5%
|
|
64.06
|
Leather
Sandals, namely, for Gents/ Ladies/ Children (excluding
those manufactured from duty free finished leather imported
under Notification No.21/2001-Cus. dated 1st
March, 2002) when CENVAT facility has not been availed.
|
10%
(ten per cent. only) of f.o.b. value subject to a maximum of
Rs.38.00 (Rs. thirty-eight only) per pair.
|
4%
|
6%
|
|
64.07
|
Leather
Sandals, namely, for Gents/ Ladies/ Children (excluding
those manufactured from duty free finished leather imported
under Notification No.21/2002-Cus. dated 1st
March, 2002) when CENVAT facility has been availed.
|
4%
(four per cent. only) of f.o.b. value subject to a maximum
of Rs.15.00 (Rs. fifteen only) per pair
|
All
Customs
|
|
64.08
|
Leather
Sandals, namely, for Gents/ Ladies/ Children manufactured
from duty free finished leather imported under Notification
No.21/2002-Cus. dated 1st March, 2002) when
CENVAT facility has not been availed.
|
6%(
six per cent. only) of f.o.b. value subject to a maximum of
Rs.23.00 (Rs. twenty-three only) per pair
|
2.2%
|
3.8%
|
|
64.09
|
Leather
Sandals, namely, for Gents/ Ladies/ Children manufactured
from duty free finished leather imported under Notification
No.21/2002-Cus. dated 1st March, 2002) when
CENVAT facility has been availed.
|
2.2%(
two point two per cent. only) of f.o.b. value subject to a
maximum of Rs.8.00 (Rs. eight only) per pair.
|
All
Customs
|
|
64.10
|
Leather
Chappals, namely, for Gents/ Ladies/ Children (excluding
those manufactured from duty free finished leather imported
under Notification No.21/2001-Cus. dated 1st
March, 2002) when CENVAT facility has not been availed.
|
5%
(five per cent. only) of f.o.b. value subject to a maximum
of Rs.19.00 (Rs. nineteen only) per pair.
|
1.3%
|
3.7%
|
|
64.11
|
Leather
Chappals, namely, for Gents/ Ladies/ Children (excluding
those manufactured from duty free finished leather imported
under Notification No.21/2002-Cus. dated 1st
March, 2002) when CENVAT facility has been availed.
|
1.3%
(one point three per cent. only) of f.o.b. value subject to
a maximum of Rs. 5.00 (Rs. five only) per pair
|
All
Customs
|
|
64.12
|
Leather
Chappals, namely, for Gents/ Ladies/ Children manufactured
from duty free finished leather imported under Notification
No.21/2002-Cus. dated 1st March, 2002) when
CENVAT facility has not been availed.
|
3%(
three per cent. only) of f.o.b. value subject to a maximum
of Rs.9.00 (Rs. nine only) per pair.
|
All
C. Excise
|
|
64.13
|
Rubber
canvas footwear, when CENVAT facility has not been
availed
|
4.4%
(four point four per cent. only) of f.o.b. value subject to
a maximum of Rs.4.50 (Rs. four and paise fifty only) per
pair
|
0.7%
|
3.7%
|
|
64.14
|
Synthetic
Footwear, when CENVAT facility has not been availed.
|
8%
(eight per cent. only) of f.o.b. value subject to a maximum
of Rs.50.00 (Rs. fifty only) per pair
|
All
C. Excise
|
| |
Leather
uppers including lasted uppers with or without accessories
like insoles, socks, lining, heel covers and other
embellishments
|
|
|
|
64.15
|
Leather
Footwear Uppers, namely, Boot Uppers, Half Boot Uppers and
Shoe Uppers for Ladies/ Gents/Children, (excluding those
manufactured from duty free finished leather imported under
Notification No.21/2002-Cus. dated 1st March,
2002) when CENVAT facility has not been availed.
|
10%
(ten per cent. only) of f.o.b. value subject to a maximum of
Rs.60.00 (Rs. sixty only) per pair.
|
3.8%
|
6.2%
|
|
64.16
|
Leather
Footwear Uppers, namely, Boot Uppers, Half Boot Uppers and
Shoe Uppers for Ladies/ Gents/Children (excluding those
manufactured from duty free finished leather imported under
Notification No. 21/2002-Cus. dated 1st March,
2002) when CENVAT facility has been availed.
|
3.8%
(three point eight e per cent. only) of f.o.b. value subject
to a maximum of Rs.22.80 (Rs. twenty-two and paise eighty
only) per pair
|
All
Customs
|
|
64.17
|
Leather
Footwear Uppers, namely, Boot Uppers, Half Boot Uppers and
Shoe Uppers for Ladies/ Gents/Children, manufactured from
duty free finished leather imported under Notification
No.21/2002-Cus. dated 1st March, 2002) when
CENVAT facility has not been availed.
|
5.9%(five
point nine per cent. only) of f.o.b. value subject to a
maximum of Rs.35.40 (Rs. thirty-five and paise forty only)
per pair
|
1.5%
|
4.4%
|
|
64.18
|
Leather
Footwear Uppers, namely, Boot Uppers, Half Boot Uppers and
Shoe Uppers for Ladies/ Gents/Children, manufactured from
duty free finished leather imported under Notification
No.21/2002-Cus. dated 1st March, 2002) when
CENVAT facility has been availed.
|
1.5%(one
point five per cent. only) of f.o.b. value subject to a
maximum of Rs.9.80 (Rs. nine and paise eighty only) per pair
|
All
Customs
|
|
64.19
|
Leather
Footwear Uppers, namely, Boot Uppers, Half Boot Uppers and
Shoe Uppers for Ladies/ Gents/Children manufactured by Units
operating under Section 65 of the Customs Act, 1962 and not
manufactured out of duty free finished leather subject to
the production of a certificate from the Bond Officers that
the goods have not been manufactured out of duty free
finished leather.
|
3%
(three per cent. only) of f.o.b. value subject to a maximum
of Rs.25.20 (Rs. twenty- five and paise twenty only) per
pair.
|
1.5%
|
1.5%
|
|
64.20
|
Leather
Sandal Uppers, namely, for Gents/ Ladies/ Children
(excluding those manufactured from duty free finished
leather imported under Notification No.21/2001-Cus. dated 1st
March, 2002) when CENVAT facility has not been availed.
|
5%
(Five per cent. only) of f.o.b. value subject to a maximum
of Rs.17.00 (Rs. seventeen only) per pair.
|
1%
|
4%
|
|
64.21
|
Leather
Sandal Uppers, namely, for Gents/ Ladies/ Children
(excluding those manufactured from duty free finished
leather imported under Notification No.21/2002-Cus. dated 1st
March, 2002) when CENVAT facility has been availed.
|
1%
(one per cent. only) of f.o.b. value subject to a maximum of
Rs.3.50 (Rs. three and paise fifty only) per pair
|
All
Customs
|
|
64.22
|
Leather
Sandal Uppers, namely, for Gents/ Ladies/ Children
manufactured from duty free finished leather imported under
Notification No.21/2002-Cus. dated 1st March,
2002) when CENVAT facility has not been availed.
|
2.35%(
two point three five per cent. only) of f.o.b. value subject
to a maximum of Rs.8.00 (Rs. eight only) per pair
|
All
C. Excise
|
|
64.23
|
Soles
made of leather and other parts of footwear mainly made of
leather not manufactured from duty free finished leather
imported under Notification No.17/2001-Cus dated 1st
March, 2001), when CENVAT facility has not been availed
|
3.2%(three
point two per cent only) of f.o.b.
|
1.6%
|
1.6%
|
|
