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NOTIFICATION
NO
77/2005-CUSTOMS (N.T.), Dated: September 2, 2005
G.S.R.
557 (E). In pursuance of rule 3, read with rule 4 of the Customs
and Central Excise Duties Drawback Rules, 1995, the Central Government,
hereby makes the following amendments in the notification of the
Government of India in the Ministry of Finance (Department of Revenue),
No.36/2005-CUSTOMS (N.T.), dated the 2nd May, 2005
(hereinafter referred to as the said
notification), namely:- (1) In the said notification, after paragraph
13 under the heading “General Notes”, the following paragraphs
shall be inserted, namely: - “14.The term ‘article of leather’ in
chapter 42 of the Schedule annexed to the said notification (hereinafter
referred to as the “said Schedule”) shall mean any article
wherein 60% or more of the outer visible surface area (excluding shoulder
straps or handles or fur skin trimming, if any) is of leather
notwithstanding that such article is made of leather and any other
material. 15. The term “dyed” in relation to fabrics and yarn of
cotton, shall include “bleached/mercerised/printed /melange.” 16. In
respect of the tariff items appearing in Chapter 64 of the said Schedule,
leather shoes, boots or half boots for adults shall comprise the following
sizes, namely: -
(a)
French points/Paris point/Continental Size above 33
(b)
English /UK adult size 1 and above
(c)
American/USA adult size 1 and above.
17.
In respect of the tariff items appearing in Chapter 64 of the said
Schedule, leather shoes, boots or half boots for children shall comprise
the following sizes, namely: -
(a)
French points/Paris point/Continental Size upto 33
(b)
English /UK children size upto 13
(c)
American/USA children size upto 13
2.
In the said Schedule, -
(a)
in Chapter 33, for the entries in columns 5 and 7 against
tariff item 33074100, the entries “25.00” and
“5.10” shall respectively be substituted
(b) in Chapter 41, (i) after
tariff item 410702 and the entries relating thereto, the
following tariff item and entries shall be inserted,
namely:-
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1.
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2.
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3.
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4.
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5.
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6.
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7.
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“410799
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Others
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1%
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1%”
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(ii) for tariff item 4113 and the
entries relating thereto, the following tariff items and
entries shall be substituted, namely :-
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1.
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2.
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3.
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4.
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5.
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6.
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7.
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“4113
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Leather
further prepared after tanning or crusting
, including parchment - dressed leather,
of other animals, without wool or
hair on, whether or not split,
other than leather of heading 4114.
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411301
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Finished
leather of goat/kid
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Per
sq. ft.
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6.3%
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5.00
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1.9%
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1.50
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411302
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Lining
leather of goat/kid.
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Per
sq. ft.
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6.3%
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2.75
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1.9%
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0.80
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411399
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Others
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1%
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1%”
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(iii) for tariff item 4114 and the entries
relating thereto, the following tariff item and
entries shall be substituted, namely:-
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1.
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2.
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3.
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4.
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5.
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6.
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7.
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“4114
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Chamois
(including combination chamois) leather; patent leather and patent
laminated leather; metallised leather .
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Per
sq. ft.
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6.3%
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5.00
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1.9%
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1.50”
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(c)
in Chapter 42, for tariff items 420503 and 420504
and the entries relating thereto, the following tariff
items and entries shall be substituted, namely:-
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1.
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2.
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3.
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4.
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5.
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6.
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7.
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“42050301
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Leather
woven mesh/mats/ panels/carpets in rolls or
sheets
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2.5%
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0.7%
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42050302
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Leather
woven belts/ braids/ strips/ laces in rolls or cut
pieces
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2%
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0.6%
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42050303
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Other
articles of leather
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Per
kg.
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5%
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100.00
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1.4%
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28.00
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42050304
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Other
articles made of leather in combination with
other materials.
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Per
kg.
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2.8%
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55.00
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1%
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20.00”
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(d)
in Chapter 57,- (i) tariff item 570201 and the
entries relating thereto shall be omitted and tariff items
570202, 570203 and 570204 shall be renumbered as tariff items 570201,
570202 and 570203; (ii) for tariff item 5705 and the entries
relating thereto, the following tariff items and entries shall
be substituted, namely :-
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1.
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2.
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3.
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4.
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5.
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6.
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7.
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“5705
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Other
carpets and other textiles floor
coverings, whether or not made-up.
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570501
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Cotton
Durries/ Cotton Rugs (including Chindi Durries/ Cotton Chenille
Durries /Rag Rug Durries/ Printed Durries/ Druggets/Mats and
Mattings including Bath Mats, where cotton
predominates by weight.
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kg.
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8%
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16.00
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3%
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6.00
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570502
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Others.
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Sqm
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7%
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95.00
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2.5%
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34.00”
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(e) in Chapter 64,-
(i) in column 2, against
tariff items 640303, 640304, 640307, 640602 and 640603, the
words, ‘of size 34 French points or its
equivalent and above’, shall be omitted;
(ii) for the entries
in columns 2, 5 and 7-
(a) against tariff item 640309, the
entries “All leather boots/half boots/shoes for
children”, “60” and “17.30” shall respectively
be substituted;
(b) against tariff item
640310, the entries “All leather boots/half
boots/shoes for children, manufactured by units
operating under section 65 of the Customs Act, 1962”,
“15.80” and “7.90” shall respectively be
substituted;
(c) against tariff item 640607,
the entries “All leather uppers for boots/half
boots/shoes for children”, “42” and “10.20”
shall respectively be substituted;
(d) against tariff item 640608, the
entries “All leather uppers for boots/half boots/shoes for
children, manufactured by units operating under
section 65 of the Customs Act, 1962”, “15.80” and
“4.70” shall be respectively substituted;
(f)
in Chapter 70, for the entries in columns 4 and 5
against tariff item 70200090, the entries “8%”
and “15.00” shall respectively be substituted;
(g)
in Chapter74,-
(i) for tariff item
741702 and entries relating thereto, the following
tariff item and entries shall be substituted, namely:-
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1.
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2.
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3.
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4.
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5.
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6.
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7.
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“741702
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of
brass and other copper alloys
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KG
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11%
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33.00
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3%
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9.00”
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(ii) for tariff item 741802 and entries
relating thereto, the following tariff item shall be
substituted, namely:-
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1.
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2.
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3.
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4.
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5.
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6.
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7.
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“741802
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of
brass and other copper alloys
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KG
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11%
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33.00
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3%
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9.00”
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(iii) for tariff items 741902 and 741903 and entries
relating thereto, the following entries shall be
substituted, namely:-
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1.
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2.
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3.
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4.
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5.
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6.
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7.
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“741902
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other
articles of brass
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KG
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11%
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33.00
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3%
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9.00
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741903
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Artware
/handicrafts of brass and Electroplated Nickel
Silver (EPNS)
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KG
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11%
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33.00
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3%
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9.00”
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(h) in Chapter82,-
(i) the entries
in columns 3, 4, 5, 6 and 7, against tariff item
8211 shall be omitted;
(ii) after tariff item 8211,
the following tariff items and entries shall be
inserted, namely:-
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1.
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2.
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3.
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4.
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5.
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6.
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7.
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“821101
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Of
stainless steel
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KG
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11%
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16.00
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1.5%
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2.20
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821102
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Others
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KG
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7%
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7.00
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1%
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1.00”
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(iii) the entries in columns 3,
4, 5, 6 and 7against tariff item 8214 shall be omitted
(iv) after tariff item 8214,
the following tariff items and entries shall be
inserted, namely:-
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1.
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2.
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3.
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4.
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5.
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6.
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7.
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“821401
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Of
stainless steel
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KG
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11%
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24.50
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1.5%
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3.30
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821402
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Others
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KG
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7%
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11.00
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1%
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1.60”
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(iii) the entries in columns 3, 4, 5, 6 and 7 against
tariff item 8215 shall be omitted.
(vi) after tariff item 8215, the
following tariff items and entries shall be inserted,
namely:-
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1.
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2.
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3.
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4.
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5.
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6.
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7.
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“821501
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Of
stainless steel
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KG
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11%
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24.50
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1.5%
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3.30
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821502
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Others
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KG
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7%
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11.00
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1%
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1.60”
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(i) in Chapter 83,-
(i) for tariff item 830101 and
the entries relating thereto, the following entries shall be substituted,
namely :-
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1.
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2.
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3.
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4.
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5.
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6.
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7.
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“830101
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Brass
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KG
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11%
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33.00
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3%
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9.00”
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(ii) for tariff item 830201 and the
entries relating thereto, the following entries shall be
substituted, namely:-
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1.
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2.
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3.
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4.
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5.
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6.
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7.
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“830201
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Brass Builder Hardware
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KG
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11%
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33.00
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3%
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9.00”
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(iii)
for tariff item 830601, and entries relating thereto,
the following entries shall be substituted, namely:-
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1.
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2.
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3.
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4.
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5.
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6.
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7.
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“830601
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of
brass and other copper alloys
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KG
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11%
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33.00
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3%
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9.00”
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(j) in Chapter 95,-
(i) for the entry in
column 2 against tariff item 950607 the entry “Cricket
balls, hockey balls and other balls” shall be
substituted. (ii) after tariff
item 95069960, the following tariff items and
entries shall be inserted, namely:-
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1.
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2.
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3.
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4.
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5.
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6.
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7.
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“95069961
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General
physical and exercise equipment including track and
field equipment
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5%
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5%
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95069999
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Others
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1%
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1%”
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F.No.609/38/2005-DBK
(Dr.
M. Subramanyam)
Deputy Secretary to the Government of India
Note:
The principal notification No.36/2005-CUSTOMS(N.T.) was
published in the Gazette |
