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

2021-11-16 | admin

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 [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

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