Duty Drawback Withdrawn on Dairy Products and Casein

[Customs Notification No. 10 (Non Tariff) dated 10th February 2011]

In exercise of the powers conferred by sub-section (2) of section 75 of the Customs Act, 1962 (52 of 1962), sub-section (2) of section 37 of the Central Excise Act, 1944 (1 of 1944) and section 93A and sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994) read with rules 3 and 4 of the Customs, Central Excise Duties and Service Tax 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), number 84/2010 – Custom (N.T.) dated 17th September, 2010 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 765 (E), dated the 17th September, 2010, namely:-

In the said notification, in the Schedule,- 

(a)  in Chapter 4, for tariff item 04 and the entries relating thereto, the following tariff items and the entries shall be substituted, namely:-

“04

Dairy Produce; Birds’ Eggs; Natural honey; Edible Products of Animal origin, not elsewhere specified or included

0401

Milk and cream, not concentrated nor containing added sugar or other sweetening matter

 

Nil

 

Nil

 

0402

Milk and cream, concentrated or containing added sugar or other sweetening matter

 

Nil

 

Nil

 

0403

Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa

 

Nil

 

Nil

 

0404

Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not concentrated or containing added sugar or other sweetening matter, not elsewhere specified or included

 

Nil

 

Nil

 

0405

Butter and other fats and oils derived from milk; dairy spreads

 

Nil

 

Nil

 

0406

Cheese and curd

 

Nil

 

Nil

 

0407

Birds, eggs, in shell, fresh, preserved or cooked

 

1%

 

1%

 

0408

Birds’ eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter

 

1%

 

1%

 

0409

Natural honey

 

1%

 

1%

 

0410

Edible products of animal origin, not elsewhere specified or included

 

1%

 

1%”

 

(b)  in Chapter 35, for tariff item 3501 and the entries relating thereto, the following tariff item and the entries shall be substituted, namely:-

“3501

Casein, caseinates and other casein derivatives; casein glues

 

Nil

 

Nil.”

 

[F.No.609/25/2011-DBK]