Page 65 - ELT_1st August 2020_Vol 373_Part 3

Customs Circulars and Public Notices

Drawback — All Industry Rates of Duty Drawback
effective from 15-7-2020 — Amendments
Subject : Amendments to the All Industry Rates of Duty Drawback effective
from 15-7-2020.
Government has made certain amendments in the All Industry Rates
(AIRs) of Duty Drawback vide Notification No. 56/2020-Customs (N.T.), dated
13-7-2020. These changes are effective from 15-7-2020. The notification may be
downloaded from www.cbic.gov.in and perused.
2. The changes made are briefly summed up as follows :
(a) AIRs/caps of Duty Drawback have been enhanced for the
following items :
(i) Certain footwear items made of leather covered under
Chapter 64; and
(ii) Gold jewellery covered under Chapter 71.
(b) AIRs of Duty Drawback have been rationalised for silver
jewellery/articles covered under Chapter 71.
(c) Vinyl Sulphone Ester is currently classified for duty drawback
purpose under Tariff Item (TI) 2922 05. In light of its proper
classification under Customs Tariff Heading 2930, a separate entry
for Vinyl Sulphone Ester is being inserted under TI 2930 01. The
duty drawback rate and cap amount for the item remain
unchanged. The existing entry for Vinyl Sulphone Ester (TI 2922
05) has been deleted.
(d) Description of TIs 8703 01, 8703 03, 8703 05 and 8703 07 pertaining
to motor cars of various engine capacities with Manual

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