Is any category of goods barred from inverted duty structure refund despite qualifying as per section 54 of the Act?

Question

Accepted Answer

Yes, by dint of notification no. 5/2017 – central tax dated 28.06.2017 has barred the following category of goods from inverted duty structure:



S.NO.
Tariff item/heading/sub heading/chapter
Description of Goods


1.
5007
Woven fabrics of silk or of silk waste


2.
5111 to 5113
Woven fabrics of wool or of animal hair


3.
5208 to 5212
Woven fabrics of cotton


4.
5309 to 5311
Woven fabrics of other vegetable textile fibers, paper yarn


5.
5407, 5408
Woven fabrics of manmade textile materials


6.
5512 to 5516
Woven fabrics  of manmade staple fibers


7.
60
Knitted or crocheted fabrics 


8.
8601
Rail locomotives powered from an external source of electricity or by electric accumulators


9.
8602
Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives, and tenders thereof


10.
8603
Self-propelled railway or tramway coaches, vans, and trucks, other than those of heading 8604


11.
8604
Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches, and track inspection vehicles)


12.
8605
Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches, and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604)


13.
8606
Railway or tramway goods vans and wagons, not self-propelled


14.
8607
Parts of railway or tramway locomotives or rolling-stock; such as Bogies, Bissel-bogies, axles and wheels, and parts thereof


15.
8608
Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signaling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations, or airfields; parts of the foregoing

Is any category of goods barred from inverted duty structure refund despite qualifying as per section 54 of the Act?

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S.NO.	Tariff item/heading/sub heading/chapter	Description of Goods
1.	5007	~~Woven fabrics of silk or of silk waste~~
2.	5111 to 5113	~~Woven fabrics of wool or of animal hair~~
3.	5208 to 5212	~~Woven fabrics of cotton~~
4.	5309 to 5311	~~Woven fabrics of other vegetable textile fibers, paper yarn~~
5.	5407, 5408	Woven fabrics of ~~manmade textile materials~~
6.	5512 to 5516	~~Woven fabrics of manmade staple fibers~~
7.	60	~~Knitted or crocheted fabrics [All goods]~~
8.	8601	Rail locomotives powered from an external source of electricity or by electric accumulators
9.	8602	Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives, and tenders thereof
10.	8603	Self-propelled railway or tramway coaches, vans, and trucks, other than those of heading 8604
11.	8604	Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches, and track inspection vehicles)
12.	8605	Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches, and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604)
13.	8606	Railway or tramway goods vans and wagons, not self-propelled
14.	8607	Parts of railway or tramway locomotives or rolling-stock; such as Bogies, Bissel-bogies, axles and wheels, and parts thereof
15.	8608	Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signaling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations, or airfields; parts of the foregoing