<\/p>\n

(11)         
\nThe
\nrates and caps of drawback specified in columns (4) and (5) of the said
\nschedule shall not be applicable to export of a commodity or product if such
\ncommodity or product is \u2013 <\/p>\n

 <\/p>\n

(a)                
\nmanufactured
\nor exported by availing the rebate of duty paid on materials used in the
\nmanufacture or processing of such commodity or product in terms of rule 18 of
\nthe Central Excise Rules, 2002; <\/p>\n

 <\/p>\n

(b)                
\nmanufactured or exported in terms of
\nsub-rule (2) of rule 19 of the Central Excise Rules, <\/p>\n

2002. <\/p>\n

 <\/p>\n

(12)         
\nWherever
\nspecific rates have been provided against tariff item in the said Schedule, the
\ndrawback shall be payable only if the amount is one per cent. or more of free
\non board value, except where the amount of drawback per shipment exceeds five
\nhundred rupees. <\/p>\n

 <\/p>\n

(13)         
\nThe
\nexpression \u201cwhen Cenvat facility has not been availed\u201d, used in the said
\nSchedule, shall mean that the exporter shall satisfy the following conditions,
\nnamely:- <\/p>\n

 <\/p>\n

(a)                
\nthe
\nexporter shall declare, and if necessary, establish to the satisfaction of the
\nAssistant Commissioner of Customs or Assistant Commissioner of Central Excise
\nor Deputy Commissioner of Customs or Deputy Commissioner of Central Excise, as
\nthe case may be, that no Cenvat facility has been availed for any of the inputs
\nor input services used in the manufacture of the export product; <\/p>\n

 <\/p>\n

(b)                
\nif
\nthe goods are exported under bond or claim for rebate of duty of central
\nexcise, a certificate from the Superintendent of Customs or Superintendent of
\nCentral Excise in-charge of the factory of production, to the effect that no
\nCenvat facility has been availed for any of the inputs or input services used
\nin the manufacture of the export product, is produced: <\/p>\n

 <\/p>\n

Provided that
\nthe certificate regarding non-availment of Cenvat facility shall not be
\nrequired in the case of exports of handloom products or handicrafts (including
\nhandicrafts of brass artware) or finished leather and other export products
\nwhich are unconditionally exempt from the duty of central excise.<\/p>\n

 <\/p>\n

(14) Whenever a composite article is
\nexported for which any specific rate has not been provided in the said
\nSchedule, the rates of drawback applicable to various constituent materials can
\nbe extended to the composite article according to net content of such materials
\non the basis of a self-declaration to be furnished by the exporter to this
\neffect and in case of doubt or where there is any information contrary to the
\ndeclarations, the proper officer of customs shall cause a verification of such
\ndeclarations.<\/p>\n

 <\/p>\n

(15)         
\nThe
\nterm \u2018article of leather\u2019 in Chapter 42 of the said Schedule shall mean any
\narticle wherein 60% or more of the outer visible surface area (excluding
\nshoulder straps or handles or fur skin trimming, if any) is of leather
\nnotwithstanding that such article is made of leather and any other material. <\/p>\n

 <\/p>\n

(16)         
\nThe
\nterm \u201cdyed\u201d, wherever used in the said Schedule in relation to textile
\nmaterials, shall include yarn or piece dyed or predominantly printed or
\ncoloured in the body. <\/p>\n

 <\/p>\n

(17)         
\nThe
\nterm \u201cdyed\u201d in relation to fabrics and yarn of cotton, shall include \u201cbleached
\nor mercerised or printed or m\u00e9lange\u2019\u2019. <\/p>\n

 <\/p>\n

(18)         
\nThe
\nterm \u201cdyed\u201d in relation to textile materials in Chapters 54 and 55 shall
\ninclude \u201cprinted or bleached\u201d. <\/p>\n

 <\/p>\n

 <\/p>\n

(19)         
\nIn
\nrespect of the tariff items in Chapters 60, 61, 62 and 63 of the said Schedule,
\nthe blend containing cotton and man-made fibre shall mean that content of
\nman-made fibre in it shall be more than 15% but less than 85% by weight and the
\nblend containing wool and man-made fibre shall mean that content of man-made
\nfibre in it shall be more than 15% but less than 85% by weight. The garment or
\nmade-up of cotton or wool or man-made fibre or silk shall mean that the content
\nin it of the respective fibre is 85% or more by weight.<\/p>\n<\/div>\n

 <\/p>\n

(20)         
\nThe term \u201cshirts\u201d in relation to Chapters
\n61 and 62 of the said Schedule shall include \u201cshirts with <\/p>\n

hood\u201d. <\/p>\n

 <\/p>\n

(21)         
\nIn
\nrespect of the tariff items appearing in Chapter 64 of the said Schedule,
\nleather shoes, boots or half boots for adult shall comprise the following
\nsizes, namely: – <\/p>\n

 <\/p>\n

(a)                         
\nFrench point or Paris point or Continental
\nSize above 33; <\/p>\n

(b)                         
\nEnglish or UK adult size 1 and above; and <\/p>\n

(c)                         
\nAmerican or USA adult size 1 and above. <\/p>\n

 <\/p>\n

(22)         
\nIn
\nrespect of the tariff items appearing in Chapter 64 of the said Schedule,
\nleather shoes, boots or half boots for children shall comprise the following
\nsizes, namely: – <\/p>\n

 <\/p>\n

(a)                         
\nFrench point or Paris point or Continental
\nSize upto 33; <\/p>\n

(b)                         
\nEnglish
\nor UK children size upto 13; and <\/p>\n

 <\/p>\n

(c)                         
\nAmerican or USA children size upto 13. <\/p>\n

 <\/p>\n

(23)         
\nThe
\ndrawback rates specified in the said Schedule against tariff items 711301,
\n711302 and 711401 shall apply only to goods exported by airfreight, post parcel
\nor authorised courier through the Custom Houses as specified in para 4A.12 of
\nthe Hand Book of Procedures (Vol. I), 2009-2014 published vide Public Notice
\nNo.1 (RE-2012) \/ 2009-2014, dated the 5^{th<\/sup>
\nJune, 2012 of the Government of India in the Ministry of Commerce and Industry,
\nafter examination by the Customs Appraiser or Superintendent to ascertain the
\nquality of gold or silver and the quantity of net content of gold or silver in
\nthe gold jewellery or silver jewellery or silver articles. The free on board
\nvalue of any consignment through authorised courier shall not exceed rupees
\ntwenty lakhs. <\/p>\n}

 <\/p>\n

(24)         
\nThe
\ndrawback rates specified in the said Schedule against tariff items 711301,
\n711302 and 711401 shall not be applicable to goods manufactured or exported in
\ndischarge of export obligation against any Scheme of the relevant Export and
\nImport Policy or the Foreign Trade Policy of the Government of India which
\nprovides for duty free import or replenishment or procurement from local
\nsources of gold or silver. <\/p>\n

 <\/p>\n

(25)         
\n\u201cVehicles\u201d
\nof Chapter 87 of the said Schedule shall comprise completely built unit or
\ncompletely knocked down (CKD) unit or semi knocked down (SKD) unit. <\/p>\n

 <\/p>\n

2.                  
\nAll
\nclaims for duty drawback at the rates of drawback notified herein shall be
\nfiled with reference to the tariff items and descriptions of goods shown in
\ncolumns (1) and (2) of the said Schedule respectively. Where, in respect of the
\nexport product, the rate of drawback specified in the said Schedule is Nil or
\nis not applicable, the rate of drawback may be fixed, on an application by an
\nindividual manufacturer or exporter in accordance with the said rules. Where
\nthe claim for duty drawback is filed with reference to tariff item of the said
\nSchedule and it is for the rate of drawback specified herein, an application,
\nas referred under sub-rule (1) of rule 7 of the said rules shall not be
\nadmissible. <\/p>\n

 <\/p>\n

3.                
\nThis notification shall come into force on
\nthe 22^{nd<\/sup>
\nday of November, 2014.<\/p>\n}