33/2024-Customs (N.T) : Regarding amendment in Notification No. 77/2023 -Cus. (N.T.) dated 20.10.2023 relating to AIRs of Duty Drawback.

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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 33/2024-CUSTOMS (N.T.) New Delhi, the 30th April, 2024 G.S.R. (E). – In exercise of the powers conferred by sub-section (2) of section 75 of the Customs Act, 1962 (52 of 1962) and sub-section (2) of section 37 of the Central Excise Act, 1944 (1 of 1944), read with rules 3 and 4 of the Customs and Central Excise Duties Drawback Rules, 2017, 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. 77/2023-Customs (N.T.), dated the 20th October, 2023 published vide number G.S.R. 792 (E), dated the 20th October, 2023, namely :- In the said notification, - (I) in the Notes and conditions, after paragraph 13, the following paragraph shall be inserted, namely: - “(13A) The term “counts” wherever used in Chapter 52 shall mean “counts in New English (Ne)”: (II) in the Schedule, - (i) for Chapter-3, the following Chapter shall be substituted, namely: - (1) (2) (3) (4) (5) “CHAPTER-3 FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES 0301 Live fish Kg 4% 12.2 0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 030201 In chilled form Kg 4% 27.9 030299 Others 0.15% 0303 Fish, frozen, excluding fish fillets and other fish meat of heading 0304 Kg 4% 24.2 0304 Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen 030401 In chilled or frozen form Kg 4% 39.3 030402 Surimi fish paste Kg 4% 10.8 030499 Others 0.15% 0305 Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process 0.15% 0306 Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine 030601 Shrimp/prawn in frozen form other than Accelerated Freeze Dried (AFD) Kg 3.5% 30.8 030602 Accelerated Freeze Dried (AFD) shrimp / prawn Kg 2.9% 123.8 030603 Lobster / Crab Kg 4.4% 74.6 030604 Pasteurised tinned chilled crab meat Kg 4.5% 201 030605 Others in chilled or frozen form Kg 4.4% 46.3 030699 Others 0.15% 0307 Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process 030701 In chilled or frozen form Kg 4.5% 29.5 030799 Others 0.15% 0308 Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process 030801 In chilled or frozen form Kg 4.5% 24.2 030899 Others 0.15% 0309 Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption 030901 In chilled or frozen form Kg 2.9% 24.2 030999 Others 0.15%”; (ii) for Chapter – 16, the following Chapter shall be substituted, namely: - (1) (2) (3) (4) (5) “CHAPTER-16 PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES 1601 Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products 0.15% 1602 Other prepared or preserved meat, meat offal blood or insects 0.15% 1603 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates 160301 Of fish or crustaceans in chilled or frozen form Kg 4% 46.3 160399 Others 0.15% 1604 Prepared or preserved fish, caviar and caviar substitutes prepared from fish eggs 160401 Surimi analogue product Kg 4% 12.4 160499 Others 0.15% 1605 Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved 160501 Shrimp/prawn in frozen form other than Accelerated Freeze Dried (AFD) 16050101 Breaded shrimp/prawn Kg 3.5% 23.6 16050199 Others Kg 3.5% 23.6 160502 Accelerated Freeze Dried (AFD) shrimp / prawn Kg 2.9% 91 160503 Lobster / Crab Kg 4.4% 82.2 160504 Pasteurised tinned chilled crab meat Kg 4.5% 201 160505 Others in chilled or frozen form 16050501 Breaded Squids Kg 4.3% 53.6 16050599 Others in chilled or frozen form Kg 4.3% 53.6 160599 Others 0.15%”; (iii) in Chapter-42-, (a) against tariff item 42020103, for the entry in column (5), the entry “74.9” shall be substituted; (b) against tariff item 42020201, for the entry in column (5), the entry “251.2” shall be substituted; (c) against tariff item 42020204, for the entry in column (5), the entry “144.7” shall be substituted; (d) against tariff item 42020301, for the entry in column (5), the entry “78.9” shall be substituted; (e) against tariff item 42020402, for the entry in column (5), the entry “33.7” shall be substituted; (f) against tariff item 420303, - (i) for the entries in column (2), the words “Golf Gloves made of leather” shall be substituted; (ii) for the entries in column (3), the word “Piece” shall be substituted; (g) against tariff item 420304, - (i) for the entries in column (2), the words “Golf Gloves made of leather in combination with textile materials” shall be substituted; (ii) for the entry in column (3), the word “Piece” shall be substituted; (iii) for the entry in column (5), the entry “14.5” shall be substituted; (h) against tariff item 420310, for the entry in column (5), the entry “36.7” shall be substituted; (i) after tariff item 420310 and before tariff item 420399 and the entries relating thereto, the following tariff items and entries shall be inserted, namely: - (1) (2) (3) (4) (5) “420311 Sports gloves, other than Golf gloves, made of leather Pair 3.6% 14.5 420312 Sports gloves, other than Golf gloves, made of leather in combination with textile materials Pair 3.6% 14.5”; (iv) in Chapter-63, - (a) against tariff item 630201, - (i) for the entry in column (4), the entry “3%” shall be substituted; (ii) for the entry in column (5), the entry “68.9” shall be substituted; (b) against tariff item 630202, for the entry in column (4) “2.6%” shall be substituted; (v) in Chapter -72, - (a) for tariff item 7218 and the entries relating thereto, the following tariff items and entries shall be substituted, namely: - (1) (2) (3) (4) (5) “7218 Stainless steel in ingots or other primary forms; semi-finished products of stainless steel 721801 Containing at least 12% chromium, 7% nickel and 2% molybdenum Kg 3.1% 39 721899 Others 1.5%”; (b) for tariff item 7222 and the entries relating thereto, the following tariff items and entries shall be substituted, namely: - (1) (2) (3) (4) (5) “7222 Other bars and rods of stainless steel; angles, shapes and sections of stainless steel 722201 Containing at least 18% nickel, 2% molybdenum and 1% titanium Kg 2.1% 28 722299 Others 1.5%”; (c) after tariff item 722801 and before tariff item 722899 and the entries relating thereto, the following tariff items and entries shall be inserted, namely: - (1) (2) (3) (4) (5) “722802 Of alloy steel, containing at least 28% nickel and 16% cobalt Kg 2.1% 35 722803 Of alloy steel, containing at least 17% nickel, 4% molybdenum and 7% cobalt Kg 2.3% 70”; (vi) in Chapter -75, - (a) for tariff item 7502 and the entries relating thereto, the following tariff items and entries shall be substituted, namely: - (1) (2) (3) (4) (5) “7502 Unwrought nickel 750201 Containing at least 20% chromium, 8% molybdenum and 1% cobalt Kg 2.4% 78 750299 Others 0.15%”; (b) for tariff item 7505 and the entries relating thereto, the following tariff items and entries shall be substituted, namely: - (1) (2) (3) (4) (5) “7505 Nickel bars, rods, profiles and wire 750501 Containing at least 18% chromium and 3% molybdenum 1.3% 750599 Others 0.15%”; (vii) in Chapter -81, - (a) for tariff item 8108 and the entries relating thereto, the following tariff items and entries shall be substituted, namely: - (1) (2) (3) (4) (5) “8108 Titanium and articles thereof, including waste and scrap 810801 Containing at least 78% titanium 1.6% 810899 Others 1.2%”; (viii) in Chapter -85, - (a) against tariff item 8526, for the entry in column (4), the entry “1.3%” shall be substituted; (ix) in Chapter -87, for tariff item 8710 and the entries relating thereto, the following tariff items and entries shall be substituted, namely: - (1) (2) (3) (4) (5) “8710 Tanks and other armoured fighting vehicles, motorized, whether or not fitted with weapons, and parts of such vehicles 871001 Mine protected vehicle 1.6% 871099 Others 0.5% “; (x) in Chapter -88, - (a) against tariff item 8806, for the entry in column (4), the entry “1.7%” shall be substituted; (b) for tariff item 8807 and the entries relating thereto, the following tariff items and entries shall be substituted, namely: - (1) (2) (3) (4) (5) “8807 Parts of goods of heading 8801, 8802 or 8806 880701 Gimbal compass for aircraft/spacecraft 7.6% 880702 Optical bench assembly for aircraft/spacecraft 10.2% 880703 Turret for MI-17 helicopter 8.3% 880799 Others 1.7%”; (xi) in Chapter -93, - (a) for tariff item 9301and the entries relating thereto, the following tariff items and entries shall be substituted, namely: - (1) (2) (3) (4) (5) “9301 Military weapons, other than revolvers, pistols and the arms of heading 9307 930101 Towed artillery gun systems 1% 930102 Vehicle mounted artillery gun system 3% 930103 Multi- barrel rocket launchers 1% 930199 Others 0.5%”; (b) after tariff item 930601 and before tariff item 9307 and the entries relating thereto, the following tariff items and entries shall be inserted, namely: - (1) (2) (3) (4) (5) “930602 Missile 0.7% 930699 Others 0.5%”. 2. This notification shall come into force on the 3rd day of May, 2024. (F.No.605/13/2023-DBK) (Kapil Prajapati) Under Secretary Note: The principal notification No. 77/2023- Customs (N. T.), dated the 20th October, 2023 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i), dated the 20th October, 2023 vide number G.S.R 792 (E), dated the 20th October, 2023.