RELEVANT EXTRACT OF NOTIFICATION NO.50/2001-CUSTOM(N.T.) PUBLISHED IN PART-II, SECTION, SUB-SECTION 3(i) OF THE GAZETTE OF INDIA (EXTRA ORDINARY), DATED THE 4TH OCTOBER, 2001

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE

Notification
No.50/2001-CUStoms(NT)

G.S.R.756(E): In exercise of the powers conferred by rule 3, read with rule 4 of the CUStoms and Central Excise Duties Drawback Rules, 1995, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.29/2001-CUS(NT), dated the 1st June, 2001 and notification No.30/2001-CUS(NT) dated 22nd June 2001, on and from 4th October 2001, namely:

In the Table annexed to the said notification:-

(xix) in Chapter 64; (a) for Serial / Sub-serial Nos.64.13, 64.14, and 64.15 and the entries relating thereto in columns 2,3,4 and 5 the following shall respectively be substituted, namely:-

1 2 3 4 5 64.13 All kinds of Leather Gents/Ladies Sandals (excluding those manufactured from duty free finished leather imported under Notification No.17/2001-CUS dated 1st March 2001), when CENVAT facility has not been availed 7%(seven per cent only) of F.O.B. value subject to a maximum of Rs.38.00 (Rs.thirty eight only) per pair. 2.6% 4.4% 64.14 All Kinds of Leather Gents / Ladies Sandals (excluding those manufactured from duty free finished leather imported under Notification No.17/2001-CUS dated 1st March, 2001), when CENVAT facility has been availed 2.6% (two point six per cent only) of F.O.B. value subject to a maximum of Rs.14.00 (Rs. Fourteen only) per pair. All CUStoms 64.15 All kinds of Leather Gents / Ladies Sandals manufactured from duty free finished leather imported under Notification No.17/2001-CUS dated 1st March 2001), when CENVAT facility has not been availed 4.3% (four point three per cent only) of F.O.B. value subject to a maximum of Rs.23.00 (Rs. Twenty three only) per pair. All C.Excise

(b) in the Serial / Sub-serial No.64.181, 64.182 and 64.183 the words, “Children’s Leather Shoes: appearing in column 2 shall respectively be omitted.

(c) after Serial / Sub-serial No.64.183, and the entries relating thereto the columns 2,3,4 and 5 the following shall respectively be inserted namely:

1 2 3 4 5 64.184 All kinds of Children;s Leather boots/ half boots / shoes / (not manufactured out of duty free finished leather imported under Notification No.17/2001-CUS.dated 1st March, 2001), when CENVAT facility has not been availed. 11% (eleven per cent only) of F.O.B. value subject to a maximum of Rs.40.00 (Rs.forty only) per pair. 5% 6% 64.185 All kinds of Children’s Leather boots / half boots/ shoes / (not manufactured out of duty free finished leather imported under Notification No.17/2001-CUS dated 1st March 2001) when CENVAT facility has been availed. 5%(five per cent only) of F.O.B. value subject to a maximum of Rs.18.20 (Rs. Eighteen and paise twenty only) per pair. All CUStoms 64.186 All kinds of Children’s Leather boots / half boots / shoes (manufactured out of duty free finished leather imported under Notification No.17/2001-CUS.dated 1st March 2001) 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.23.00 (Rs.twenty three only) per pair. All C.Excise

(d) for Serial / Sub-serial Nos.64.21, 64.22, 64.23, 64.24, 64.25, 64.26, 64.27, 64.28, 64.29, 64.30, 64.31 and 64.32 and the entries relating thereto in columns 2,3,4 and 5 the following shall respectively be substituted, namely:

1 2 3 4 5 64.21 All kinds of Leather Boot Uppers (excluding those manufactured from duty free finished leather imported under Notification No.17/2001-CUS. Dated 1st March 2001)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% 64.22 All kinds of Leather Boot Uppers (excluding those manufactured from duty free finished leather imported under Notification No.17/2001-CUS.dated 1st March 2001) when CENVAT facility has been availed. 3.8% (three point eight 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 64.23 All kinds of Leather Boot Uppers manufactured from duty free finished leather imported under Notification No.17/2001-CUS dated 1st March 2001, 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. All C.Excise 64.24 All kinds of Leather half Boot Uppers (excluding those manufactured from duty free finished leather imported under Notification NO.17/2001-CUS.dated 1st March 2001) when CENVAT facility has not been availed. 10% (ten per cent only) of F.O.B. value subject to a maximum of Rs.54.00 (Rs. Fifty four only) per pair. 3.8% 6.2% 64.25 All kinds of Leather half Boot Uppers (excluding those manufactured from duty free finished leather imported under Notification No.17/2001-CUS dated 1st March 2001), when CENVAT facility has been availed 3.8% (three point eight per cent only) of F.O.B. value subject to a maximum of Rs.20.50 (Rs. Twenty and paise fifty only) per pair. All CUStoms 64.26 All kinds of Leather half Boot Uppers manufactured from duty free finished leather imported under Notification No.17/2001-CUS dated 1st March 2001, 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.32.00 (Rs.thirty two only) per pair. All C.Excise 64.27 All kinds of Gents Leather Shoe Uppers (excluding those excluding those manufactured from duty free finished leather imported under Notification NO.17/2001-CUS.dated 1st March 2001) when CENVAT facility has not been availed. 10% (ten per cent only) of F.O.B. value subject to a maximum of Rs.51.00 (Rs.fifty one only) per pair. 3.8% 6.2% 64.28 All kinds of Gents Leather Shoe Uppers (excluding those manufactured from duty free finished leather imported under Notification NO.17/2001-CUS.dated 1st March 2001) when CENVAT facility has been availed. 3.8% (Three point eight 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 64.29 All kinds of Gents Leather Shoe Uppers manufactured from duty free finished leather imported under Notification NO.17/2001-CUS.dated 1st March 2001) 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.30.00 (Rs.thirty only) per pair. All C.Excise 64.30 All kinds of Ladies Leather Shoe Uppers (excluding those excluding those manufactured from duty free finished leather imported under Notification NO.17/2001-CUS.dated 1st March 2001) when CENVAT facility has not been availed. 10% (ten per cent only) of F.O.B. value subject to a maximum of Rs.49.00 (Rs. forty nine only) per pair. 3.8% 6.2% 64.31 All kinds of Ladies Leather Shoe Uppers (excluding those excluding those manufactured from duty free finished leather imported under Notification NO.17/2001-CUS.dated 1st March 2001) when CENVAT facility has been availed. 3.8% (three point eight per cent only) of F.O.B. value subject to a maximum of Rs.18.50 (Rs.eighteen and paise fifty only) per pair. All CUStoms 64.32 All kinds of Ladies Leather Shoe Uppers manufactured from duty free finished leather imported under Notification NO.17/2001-CUS.dated 1st March 2001) 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.29.00 (Rs.twenty nine only) per pair. All C.Excise

(e) against each of Serial / Sub-serial Nos.64.351, 64.352 and 64.353, in the entry under the column ‘description of goods’, for the words ‘Children’s leather shoes / sandals uppers’, where they occur, the words ‘Children’s leather chappals / sandals’ shall be substituted ;

(f) in Chapter 64; after Serial / Sub-serial Nos.64.353, and the entries relating thereto in columns 2,3,4 and 5 the following shall respectively be inserted, namely:-

1 2 3 4 5 64.354 All kinds of Children’s Leather boots / half boots / shoe uppers, not manufactured out of duty free finished leather imported under Notification NO.17/2001-CUS.dated 1st March 2001) when CENVAT facility has not been availed 10% (ten per cent only) of F.O.B. value subject to a maximum of Rs.25.00 (Rs.twenty five only) per pair. 3.8% 6.2% 64.355 All kinds of Children's Leather boots / half boots / shoe uppers (not manufactured out of duty free finished leather imported under Notification No.17/2001-CUS.dated 1st March 2001) when CENVAT facility has been availed. 3.8% (three point eight per cent only) of F.O.B. value subject to a maximum of Rs.9.50 (Rs.nine and paise eight only) per pair. All Customs 64.356 All kinds of Children's Leather boots / half boots / shoe uppers (manufactured out of duty free finished leather imported under Notification No. 17/2001-CUS.dated 1st March 2001) 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.14.80 (Rs.fourteen and paise eighty only) per pair. All C.Excise 64.357 All kinds of leather boots / boot Uppers manufactured by Units operating under Section 65 of the CUStoms Act 1962 and not manufactured out of Duty free finished leather. 3% (three per cent only) of F.O.B. subject to a maximum of Rs.25.20 (Rs.twenty five and paise twenty only) per pair. 1.5% 1.5% 64.358 All kinds of leather half boots / half boot Uppers manufactured by Units operating under section 65 of the CUStoms Act, 1962 and not manufactured out of duty free finished leather 3% (three per cent only) of F.O.B. subject to a maximum of Rs.22.00 (Rs.twenty two only) per pair. 1.5% 1.5% 64.359 All kinds of leather Gents’ shoes / shoe Uppers manufactured by Units operating under Section 65 of the CUStoms Act, 1962 and not manufactured out of duty free finished leather 3% (three per cent only) of F.O.B. subject to a maximum of 16.20 (Rs.sixteen and paise twenty only) per pair. 1.5% 1.5% 64.360 All kinds of leather Ladies Shoes / Upper manufactured by Units operating under section 65 of the CUStoms Act 1962 and not manufactured out of duty free finished leather 3% (three per cent only) of F.O.B. subject to a maximum of Rs.14.60 (Rs. Fourteen and paise sixty only) per pair. 1.5% 1.5% 64.361 All kinds of leather Children’s shoes / Uppers manufactured by Units operating under Section 65 of the CUStoms Act 1962 and not manufactured out of duty free finished leather 3% (three per cent only) of F.O.B. subject to a maximum of Rs.8.40 (Rs.eight and paise forty only) per pair. 1.5% 1.5%

(g) for Serial / Sub-Serial No.64.36 and the entries relating thereto in columns 2,3,4 and 5 the following shall be substituted, namely:

1 2 3 4 5 64.36 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%

Sd/-
(Alok Jha)
Under Secretary to the Government of India

F.No.609/80/2001-DBK
Note:
The Principal notification was published in the Gazette of India vide GSR 409(E), dated the June 1, 2001 and it was amended vide notification No.30/2001-CUS(NT) dated June 22, 2001 vide GSR No.451(E)