|
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%
(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
|
0.6%
|
3.4%
|
|
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%
|
