Ministry of Finance TheDollarBusiness

Dutydraw Back Schedule 2015-16

 SCHEDULE

      A B
Tariff Item Description of goods Unit Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has  been availed
Drawback Rate Drawback cap per unit in Rs.(`) Drawback Rate Drawback cap per unit in Rs.(`)
(1) (2) (3) (4) (5) (6) (7)
CHAPTER – 1 LIVE ANIMALS
0101 Live Horses, Asses, Mules and Hinnies   Nil   Nil  
0102 Live bovine animals   Nil   Nil  
0103 Live swine   Nil   Nil  
0104 Live sheep and goats   Nil   Nil  
0105 Live  poultry,  that  is  to  say, fowls   of   the   species   gallus domesticus,      ducks,      geese, turkeys and guinea fowls   Nil   Nil  
0106 Other live animals   Nil   Nil  
CHAPTER – 2 MEAT AND EDIBLE MEAT OFFAL
0201 Meat of bovine animals, fresh and chilled   1%   0.15%  
0202 Meat     of     bovine     animals, frozen   1%   0.15%  
0203 Meat  of  swine,  fresh,  chilled or frozen   1%   0.15%  
0204 Meat of sheep or goats, fresh, chilled or frozen   1%   0.15%  
0205 Meat  of  horses,  asses,  mules or   hinnies,  fresh,  chilled   or frozen   1%   0.15%  
0206 Edible      offal      of      bovine animals,  swine,  sheep,  goats, horses,   asses,           mules   or hinnies,     fresh,     chilled     or frozen   1%   0.15%  
0207 Meat,  and  edible  offal,  of  the poultry    of    heading    0105, fresh, chilled or frozen   1%   0.15%  
0208 Other  meat  and  edible  meat offal, fresh, chilled or frozen   1%   0.15%  
0209 Pig fat, free of lean meat, and poultry  fat,  not  rendered  or otherwise    extracted,    fresh, chilled,    frozen,    salted,    in brine, dried or smoked   1%   0.15%  
0210 Meat  and  edible  meat  offal, salted,    in    brine,    dried    or smoked;    edible    flours    and meals of meat or meat offal   1%   0.15%  
CHAPTER – 3 FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES
0301 Live fish   1%   0.15%  
0302 Fish,      fresh      or      chilled, excluding fish fillets and other fish meat of heading 0304          
030201 In chilled form Kg 2.6% 13 0.4% 2
     
030299 Others   1%   0.15%  
0303 Fish,   frozen,   excluding   fish fillets  and  other  fish  meat  of heading 0304 Kg 2.6% 13 0.4% 2
0304 Fish   fillets   and   other   fish meat      (whether      or      not minced),    fresh,    chilled    or frozen          
030401 In chilled or frozen form Kg 2.6% 13 0.4% 2
030499 Others   1%   0.15%  
0305 Fish, dried, salted or in brine; smoked  fish,  whether  or  not cooked  before  or  during  the smoking      process;      flours, meals  and  pellets,  of  fish  fit for human consumption   1%   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;   flours, meals       and       pellets,       of crustaceans,   fit   for   human consumption          
030601 Shrimp/prawn  in  frozen  form other  than  Accelerated  Freeze Dried (AFD) Kg 3.8% 28 0.8% 5.9
030602 Accelerated      Freeze      Dried (AFD) shrimp / prawn Kg 2.7% 85 0.4% 12.6
030603 Lobster / Crab Kg 2.6% 26 0.4% 4
030604 Pasteurised  tinned  chilled  crab meat Kg 3.8% 54 0.8% 11.4
030605 Others in chilled or frozen form Kg 2.6% 13 0.4% 2
030699 Others   1%   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;      flours, meals and pellets of molluscs, fit for human consumption          
030701 In chilled or frozen form Kg 2.6% 13 0.4% 2
030799 Others   1%   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;flours,     meals     and pellets            of            aquatic Invertebrates      other      than crustaceans and molluscs,   fit for human consumption          
030801 In chilled or frozen form Kg 2.6% 13 0.4% 2
030899 Others   1%   0.15%  
CHAPTER – 4 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   1%   0.15%  
0402 Milk             and             cream, concentrated    or    containing added      sugar      or      other sweetening matter   1%   0.15%  
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   1%   0.15%  
0404 Whey,      whether      or      not concentrated    or    containing added      sugar      or      other sweetening  matter;  products consisting    of    natural    milk constituents,   whether  or  not containing   added   sugar   or other  sweetening  matter,  not elsewhere        specified        or included   1%   0.15%  
0405 Butter  and  other  fats      and oils  derived from  milk;  dairy spreads   1%   0.15%  
0406 Cheese and curd   1%   0.15%  
0407 Birds’   eggs,   in   shell,   fresh, preserved or cooked   1%   0.15%  
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%   0.15%  
0409 Natural honey   1%   0.15%  
0410 Edible   products   of   animal origin,      not            elsewhere specified or included   1%   0.15%  
CHAPTER – 5 PRODUCT OF ANIMAL ORIGIN NOT ELSEWHERE SPECIFIED OR INCLUDED.
0501 Human      hair,      unworked, whether   or   not   washed   or scoured; waste of human hair   1%   0.15%  
0502 Pigs’,  hogs’  or  boars’  bristles and   hair;   badger   hair   and other    brush    making    Hair; waste of such bristles or hair   1%   0.15%  
0503 Omitted          
0504 Guts,  bladders  and  stomachs of  animals  (other  than  fish), whole    and    pieces    thereof, fresh,  chilled,  frozen,  salted, in brine, dried or smoked   1%   0.15%  
0505 Skins and other parts of birds, with  their  feathers  or  down, feathers and parts of feathers (whether or not with trimmed edges)  and  down,  not  further worked         than         cleaned, disinfected    or    treated    for preservation;     powder     and waste  of  feathers  or  parts  of feathers   1%   0.15%  
0506 Bones        and        horn-cores, unworked,    defatted,    simply prepared    (but    not    cut    to shape),  treated  with  acid  or degelatinised     powder     and waste of these products          
050601 Ossein   1%   0.15%  
050699 Others   1%   0.15%  
0507 Ivory,    tortoise-shell,    whale- bone    and    whalebone    hair, horns,  antlers,  hooves,  nails, claws and beaks, unworked or simply prepared but not cut to shape;  powder  and  waste  of these products   1%   0.15%  
0508 Coral  and  similar  materials, unworked or simply prepared but   not   otherwise   worked; shells of molluscs, crustaceans or   echinoderms   and   cuttle- bone,   unworked   or   simply prepared but not cut to shape, powder and waste thereof   1%   0.15%  
     
             
0509 Omitted          
0510 Ambergris,   castoreum,   civet and  musk;  cantharides;  bile, whether  or  not  dried;  glands and   other   animal   products used   in   the   preparation   of pharmaceutical         products, fresh,     chilled,     frozen     or otherwise              provisionally preserved   1%   0.15%  
0511 Animal         products         not elsewhere        specified        or included;    dead    animals    of chapter   1   or   3,   unfit   for human consumption   1%   0.15%  
CHAPTER – 6 LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE; CUT FLOWERS AND ORNAMENTAL FOLIAGE
0601 Bulbs,  tubers,  tuberous  roots, corms,  crowns  and  rhizomes, dormant,   in   growth   or   in flower;   chicory   plants   and roots    other    than    roots    of heading 1212   1%   0.15%  
0602 Other   live   plants   (including their roots), cuttings and slips; mushroom spawn   1%   0.15%  
0603 Cut  flowers  and  flower  buds of a kind suitable for bouquets or  for  ornamental  purposes, fresh,  dried,  dyed,  bleached, impregnated     or     otherwise prepared   1%   0.15%  
0604 Foliage,   branches   and  other parts     of     plants,     without flowers   or   flower   buds   and grasses,   mosses   and   lichens, being goods of a kind suitable for        bouquets        or       for ornamental    purpose,    fresh, dried,        dyed,        bleached, impregnated     or     otherwise prepared   1%   0.15%  
CHAPTER – 7 EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS
     
0701 Potatoes, fresh or chilled   1%   0.15%  
0702 Tomatoes, fresh or chilled   1%   0.15%  
0703 Onions,  shallots,  garlic,  leeks and          other          alliaceous vegetables, fresh or chilled   1%   0.15%  
0704 Cabbages,             cauliflowers, kohlrabi,    kale    and    similar edible    brassicas,    fresh    or chilled   1%   0.15%  
0705 Lettuce   (Lactucasativa)   and Chicory    (Cichorium    spp.), fresh or chilled   1%   0.15%  
0706 Carrots,        turnips,        salad beetroot,     salsify,     celeriac, radishes   and   similar   edible roots, fresh or chilled   1%   0.15%  
0707 Cucumbers or gherkins, fresh or chilled   1%   0.15%  
0708 Leguminous            vegetables, shelled  or  unshelled,  fresh  or chilled   1%   0.15%  
0709 Other    vegetables,    fresh    or chilled   1%   0.15%  
0710 Vegetables      (uncooked      or cooked by steaming or boiling in water), frozen   1%   0.15%  
0711 Vegetables           provisionally preserved   (for   example,   by sulphur  dioxide  gas,  in  brine, in  sulphur  water  or  in  other preservative    solutions),    but unsuitable   in   that   state   for immediate consumption   1%   0.15%  
0712 Dried  vegetables,  whole,  cut, sliced,  broken,  or  in  powder, but not further prepared   1%   0.15%  
0713 Dried  leguminous  vegetables, shelled,     whether     or     not skinned or split   1%   0.15%  
0714 Manioc,     arrowroot,     salep, jerusalem    artichokes,   sweet potatoes and similar roots and tubers   with   high   starch   or inulin  content,  fresh,  chilled, frozen  or  dried,  whether  or not  sliced  or  in  the  form  of pellets; sago pith   1%   0.15%  

        B
Tariff Item Description of goods Unit Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has  been availed
Drawback Rate Drawback cap per unit in Rs.(`) Drawback Rate Drawback cap per unit in Rs.(`)
(1) (2) (3) (4) (5) (6) (7)
CHAPTER – 8 EDIBLE FRUITS AND NUTS, PEEL OF CITRUS FRUIT OR MELONS
0801 Coconuts,    brazil    nuts    and cashew   nuts,  fresh  or  dried, whether   or    not    shelled    or   1%   0.15%  
     
  peeled          
0802 Other   nuts,   fresh   or   dried, whether   or    not    shelled    or peeled   1%   0.15%  
0803 Bananas,  including  plantains, fresh or dried   1%   0.15%  
0804 Dates,        figs,        pineapples, avocados,    guavas,    mangoes, and mangosteens,freshordried   1%   0.15%  
0805 Citrus fruit, fresh or dried   1%   0.15%  
0806 Grapes, fresh or dried   1%   0.15%  
0807 Melons      (including      water- melons) andpapaws (papayas), fresh   1%   0.15%  
0808 Apples,pears     and     quinces, fresh   1%   0.15%  
0809 Apricots,cherries,         peaches (including   nectarines),   plums and soles, fresh   1%   0.15%  
0810 Other fruit, fresh   1%   0.15%  
0811 Fruit  and  nuts,  uncooked  or cooked by steaming or boiling in  water,  frozen,  whether  or not containing added sugar or other sweetening matter   1%   0.15%  
0812 Fruit   and   nuts   provisionally preserved   (for   example,   by sulphur  dioxide  gas,  in  brine, in  sulphur  water  or  in  other preservative    solutions),    but unsuitable   in   that   state   for immediate consumption   1%   0.15%  
0813 Fruit, dried, other than that of headings      0801      to      0806; mixtures    of    nuts    or    dried fruits of this chapter   1%   0.15%  
0814 Peel  of  citrus  fruit  or  melons (including           watermelons), fresh,      frozen,      dried      or provisionally     preserved     in brine,  in  sulphur  water  or  in other preservative solutions   1%   0.15%  
CHAPTER – 9 COFFEE, TEA, MATE AND SPICES
0901 Coffee,     whether     or     not roasted       or    decaffeinated; coffee     husks     and     skins; coffee    substitutes containing coffee in any proportion   1%   0.15%  
0902 Tea, whether or not flavoured          
090201 Tea   in   consumer   packs/OTS can including tea bags Kg 3% 16 1% 5.3
     
090299 Others   1%   0.15%  
0903 Mate   1%   0.15%  
0904 Pepper   of   the   genus   piper; dried  or  crushed  or  ground fruits  of  the  genus  Capsicum or of the genus Pimenta   1%   0.15%  
0905 Vanilla   1%   0.15%  
0906 Cinnamon and cinnamon-tree flowers   1%   0.15%  
0907 Cloves   (whole   fruit,   cloves and stems)   1%   0.15%  
0908 Nutmeg,           mace           and cardamoms   1%   0.15%  
0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries   1%   0.15%  
0910 Ginger,     saffron,     turmeric (curcuma), thyme, bay leaves, curry and other spices   1%   0.15%  
CHAPTER – 10 CEREALS
1001 Wheat and meslin          
100101 Wheat   Nil   Nil  
100199 Meslin   1%   0.15%  
1002 Rye   1%   0.15%  
1003 Barley   1%   0.15%  
1004 Oats   1%   0.15%  
1005 Maize (corn)   1%   0.15%  
1006 Rice   Nil   Nil  
1007 Grain sorghum   1%   0.15%  
1008 Buckwheat, millet and canary seeds; other cereals   1%   0.15%  
CHAPTER – 11 PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN.
1101 Wheat or meslin flour   1%   0.15%  
1102 Cereal  flours  other  than  that of wheat or meslin   1%   0.15%  
1103 Cereal     groats,     meal     and pellets   1%   0.15%  
1104 Cereal       grains       otherwise worked  (for  example,  hulled, rolled,  flaked,  pearled,  sliced, or   kibbled),   except   rice   of heading 1006; germ of cereals, whole,rolled, flaked or ground   1%   0.15%  
1105 Flour,  meal,  powder,  flakes, granules,     and     pellets     of potatoes   1%   0.15%  
1106 Flour, meal and powder of the dried   leguminous   vegetables of heading 0713, of sago or of   1%   0.15%  
     
  roots   or   tubers   of   heading 0714   or   of   the   products   of Chapter 8          
1107 Malt, whether or not roasted   1%   0.15%  
1108 Starches; inulin   1%   0.15%  
1109 Wheat gluten, whether or not dried   1%   0.15%  
CHAPTER – 12 OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER
1201 Soya  beans,  whether  or  not broken   1%   0.15%  
1202 Ground-nuts,  not  roasted  or otherwise  cooked,  whether  or not shelled or broken   1%   0.15%  
1203 Copra   1%   0.15%  
1204 Linseed,     whether     or     not broken   1%   0.15%  
1205 Rape  or  colza  seeds,  whether or not broken   1%   0.15%  
1206 Sunflower  seeds,  whether  or not broken   1%   0.15%  
1207 Other    oil    seeds    oleaginous fruits, whether or not broken   1%   0.15%  
1208 Flours  and  meals  of  oil  seeds or    oleaginous    fruits,    other than those of mustard   1%   0.15%  
1209 Seeds,  fruit  and  spores,  of  a kind used for sowing   1%   0.15%  
1210 Hop   cones,   fresh   or   dried, whether     or     not     ground, powdered  or  in  the  form  of pellets; lupulin   1%   0.15%  
1211 Plants   and   parts   of   plants (including seeds and fruits), of a    kind    used    primarily    in perfumery,   in   pharmacy   or for  insecticidal,  fungicidal  or similar    purpose,    fresh    or dried,   whether   or   not   cut, crushed or powdered   1%   0.15%  
1212 Locust   beans,   seaweeds  and other  algae,  sugar  beet  nad sugarcane,      fresh,      chilled, frozen  or  dried,  whether  or not  ground;  fruit  stones  and kernels   and   other   vegetable products (including unroasted chicory  roots  of  the  variety Ci-chorium  intybus  sativum) of  a  kind  used  primarily  for   1%   0.15%  
     
  human      consumption,      not elsewhere        specified        or included          
1213 Cereal     straw     and     husks, unprepared,  whether  or  not chopped,  ground,  pressed  or in the form of pellets   1%   0.15%  
1214 Swedes,     mangolds,     fodder roots,   hay,   lucerne   (alfalfa), clover,  sainfoin,  forage  kale, lupines,   vetches   and   similar forage  products,  whether  or not in the form of pellets   1%   0.15%  
CHAPTER – 13 LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS
1301 Lac;   natural   gums,   resins, gum-resins     and     oleoresins (for example, balsams)   1%   0.15%  
1302 Vegetable  saps  and  extracts; pectic   substances,   pectinates and  pectates;  Agar-agar  and other          mucilages          and thickeners,   whether   or   not modified,       derived       from vegetable products          
130201 Guar Gum in any form MT 0.75% 1,276 0.1% 170.1
130299 Others MT 1% 770 0.15% 115.5
CHAPTER – 14 VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS, NOT ELSEWHERE SPECIFIED OR INCLUDED.
1401 Vegetable  material  of  a  kind used   primarily   for   plaiting (for       example,       bamboos, rattans,  reeds,  rushes,  osier, raffia,   cleaned,   bleached   or dyed  cereal  straw,  and  lime bark)   1%   0.15%  
1402 Omitted          
1403 Omitted          
1404 Vegetable       products       not elsewhere        specified        or included   1%   0.15%  
CHAPTER – 15 ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
1501 Pig  fat  (including  lard)  and poultry fat, other than that of heading 0209 or 1503   1%   0.15%  
1502 Fats  of  bovine animals, sheep or  goats,  other  than  those  of heading 1503   1%   0.15%  
1503 Lard      stearin,      lard     oils,   1%   0.15%  
     
  oleostearin,       oleo-oil       and tallow   oil,not   emulsified   or mixed or otherwise prepared          
1504 Fats    and    oils    and    their fractions,   of   fish   or   marine mammals,    whether    or    not refined,   but   not   chemically modified          
150401 Fish oil Kg 2.6% 2.6 0.4% 0.4
150499 Others   1%   0.15%  
1505 Wool      grease      and      fatty substances  derived  therefrom (including lanolin)   1%   0.15%  
1506 Other animal fats and oils and their fractions,whether or not refined,   but   not   chemically modified   1%   0.15%  
1507 Soya-bean   oil   and   its   frac- tions, whether  or  not  refined, but not chemically modified   1%   0.15%  
1508 Ground-nut      oil      and     its fractions,    whether    or    not refined,   but   not   chemically modified   1%   0.15%  
1509 Olive   oil   and   its   fractions, whether  or  not  refined,  but not chemically modified   1%   0.15%  
1510 Other  oils  and  their fractions obtained   solely   from   olives, whether  or  not  refined,  but not      chemically      modified, including  blends  of  these  oils or    fractions    with    oils    or fractions of heading 1509   1%   0.15%  
1511 Palm   oil   and   its   fractions, whether  or  not  refined,  but not chemically modified   1%   0.15%  
1512 Sunflower  seed,  safflower  or cotton    seed    oil    and    their fractions   thereof,whether   or not       refined,       but       not chemically modified   1%   0.15%  
1513 Coconut (copra), palm kernel or  babassu  oil  and  fractions thereof,     whether     or     not refined,   but   not   chemically modified   1%   0.15%  
1514 Rape,   colza   or   mustard   oil and    its    fractions    thereof, whether  or  not  refined,  but not chemically modified   1%   0.15%  
1515 Other fixed vegetable fats and   1%   0.15%  
     
  oils (including jojoba oil) and their fractions, whether or not refined,   but   not   chemically modified          
1516 Animal  or  vegetable  fats  and oils    and        their    fractions, partly             or             wholly hydrogenated, inter-esterified, re-esterified    or    elaidinised, whether  or  not  refined,  but not further prepared   1%   0.15%  
1517 Margarine;  edible mixture  or preparations    of    animal    or vegetable   fats   or   oils   or   of fractions  of  different  fats  or oils   of   this   Chapter,   other than edible fats or oils or their fractions of heading 1516   1%   0.15%  
1518 Animal  or  vegetable  fats  and oils     and     their     fractions, boiled,  oxidised,  dehydrated, sulphu-rised,                  blown, polymerised     by     heat     in vacuum   or   in   inert   gas   or otherwise                 chemically modified,  excluding  those  of heading        1516;        inedible mixtures   or   preparations   of animal   or   vegetable   fats   or oils or of fractions of different fats  or  oils  of  this  Chapter, not    elsewhere    specified    or included   1%   0.15%  
1519 Omitted          
1520 Glycerol, crude;  glycerol waters and glycerol lyes   1%   0.15%  
1521 Vegetable  waxes  (other  than triglycerides),Beeswax,    other insect waxes and spermaceti, whether   or   not   refined   or coloured   1%   0.15%  
1522 Degras:     residues     resulting from  the  treatment  of  fatty substances     or     animal     or vegetable waxes   1%   0.15%  

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Tariff Item Description of goods Unit Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has  been availed
Drawback Rate Drawback cap per unit in Rs.(`) Drawback Rate Drawback cap per unit in Rs.(`)
(1) (2) (3) (4) (5) (6) (7)
CHAPTER – 16 PREPARATIONS OF MEAT, OF FISH OR  OF  CRUSTACEANS, MOLLUSCS OR OTHER  AQUATIC  INVERTEBRATES
1601 Sausages         and         similar products,  of  meat,  meat  offal or   blood;   food   preparations based on these products   1%   0.15%  
     
1602 Other  prepared  or  preserved meat, meat offal or blood   1%   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 2.6% 13 0.4% 2
160399 Others   1%   0.15%  
1604 Prepared   or   preserved   fish, caviar  and  caviar  substitutes prepared from fish eggs   1%   0.15%  
1605 Crustaceans,    molluscs    and other   aquatic   invertebrates, prepared or preserved          
160501 Shrimp/prawn  in  frozen  form other  than  Accelerated  Freeze Dried (AFD) Kg 3.8% 28 0.8% 5.9
160502 Accelerated      Freeze      Dried (AFD) shrimp / prawn Kg 2.7% 85 0.4% 12.6
160503 Lobster / Crab Kg 2.6% 26 0.4% 4
160504 Pasteurised  tinned  chilled  crab meat Kg 3.8% 54 0.8% 11.4
160505 Others in chilled or frozen form Kg 2.6% 13 0.4% 2
160599 Others   1%   0.15%  
CHAPTER – 17 SUGARS AND SUGAR  CONFECTIONERY
1701 Cane    or    beet    sugar    and chemically   pure   sucrose,   in solid form          
170101 White sugar   1%   1%  
170102 Raw sugar   1%   1%  
170199 Others   1%   0.15%  
1702 Other       sugars,       including chemically       pure       lactose, maltose, glucose and fructose, in  solid  form;  sugar  syrups not         containing         added flavouring       or       colouring matter;       artificial       honey, whether   or   not   mixed   with natural honey; caramel   1%   0.15%  
1703 Molasses   resulting   from   the extraction or refining of sugar   1%   0.15%  
1704 Sugar                   confectionery (including   white   chocolate), not containing cocoa   1%   0.15%  
CHAPTER – 18 COCOA AND  COCOA  PREPARATIONS
1801 Cocoa      beans,      whole      or broken, raw or roasted   1%   0.15%  
1802 Cocoa shells, husks, skins and   1%   0.15%  
     
  other cocoa waste          
1803 Cocoa  paste,  whether  or  not defatted   1%   0.15%  
1804 Cocoa butter, fat and oil   1%   0.15%  
1805 Cocoa powder, not containing added      sugar      or      other sweetening matter   1%   0.15%  
1806 Chocolate    and    other    food preparations containing cocoa   1%   0.15%  
CHAPTER – 19 PREPARATIONS  OF  CEREALS, FLOUR, STARCH OR  MILK;  PASTRYCOOKS' PRODUCTS
1901 Malt           extract;           food preparations  of  flour,  groats, meal,  starch  or  malt  extract, not     containing     cocoa     or containing   less   than   40%by weight  of  cocoa  calculated  on a   totally   defatted   basis,  not elsewhere        specified        or included;  food    preparations of  goods  of  headings  0401  to 0404,not  containing  cocoa  or containing  less   than  5%  by weight  of  cocoa  calculated  on a   totally   defatted   basis,  not elsewhere        specified        or included   1%   0.15%  
1902 Pasta,  whether  or  not  cooked or stuffed (with meat or other substances)      or      otherwise prepared,            such            as spaghettimacaroni,     noodles, lasagne,      gnocchi,      ravioli, cannelloni;couscous,   whether or not prepared   1%   0.15%  
1903 Tapioca       and       substitutes therefor       prepared       from starch,  in  the  form  of  flakes, grains,  pearls,  siftings  or  in similar forms   1%   0.15%  
1904 Prepared   foods   obtained   by the   swelling   or   roasting   of cereals or cereal products (for example, corn flakes); cereals [other  than  maize  (corn)  ]  in grain  form  or  in  the  form  of flakes or other worked grains (except    flour,    groats    and meal),         pre-cooked         or otherwise       prepared,       not elsewhere        specified        or included   1%   0.15%  
     
1905 Bread,  pastry,  cakes,  biscuits and    other    bakers’    wares, whether    or    not    containing cocoa;    communion    wafers, empty    cachets    of    a    kind suitable   for   pharmaceutical use, sealing wafers, rice paper and similar products          
190501 Biscuits   1%   1%  
190599 Others   1%   0.15%  
CHAPTER – 20 PREPARATION OF  VEGETABLES, FRUITS, NUTS OR  OTHER  PARTS  OF PLANTS
2001 Vegetables,   fruit,   nuts   and other  edible  parts  of  plants, prepared    or    preserved    by vinegar or acetic acid   1%   0.15%  
2002 Tomatoes        prepared        or preserved  otherwise  than  by vinegar or acetic acid   1%   0.15%  
2003 Mushrooms      and      truffles, prepared        or        preserved otherwise  than  by  vinegar  or acetic acid   1%   0.15%  
2004 Other  vegetables  prepared  or preserved  otherwise  than  by vinegar or acetic acid, frozen, other      than      products     of heading 2006   1%   0.15%  
2005 Other  vegetables  prepared  or preserved  otherwise  than  by vinegar   or   acetic   acid,   not frozen, other than products of Heading 2006   1%   0.15%  
2006 Vegetables,  fruits,  nuts,  fruit- peel and other parts of plants, preserved  by  sugar  (drained, glace or crystallised)   1%   0.15%  
2007 Jams,            fruit            jellies, marmalades,    fruit    or    nut puree and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter   1%   0.15%  
2008 Fruit,  nuts  and  other  edible parts    of    plants,    otherwise prepared or preserved, whether    or    not    containing added      sugar      or      other sweetening   matter   or   spirit, not    elsewhere    specified    or included   1%   0.15%  
2009 Fruit  juices  (including  grape   1%   0.15%  
     
  must)   and   vegetable   juices, unfermented         and         not containing       added       spirit, whether    or    not    containing added      sugar      or      other sweetening matter          
CHAPTER – 21 MISCELLANEOUS EDIBLE PREPARATIONS
2101 Extracts,        essences        and concentrates,  of  coffee,  tea  or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted    chicory    and    other roasted        coffee  substitutes, and   extracts,   essences   and concentrates thereof          
210101 Instant Coffee Kg 3% 22 1% 7.3
210199 Others   1%   0.15%  
2102 Yeasts   (active   or   inactive); other     single     cell     micro- organisms,    dead    (but    not including  vaccines  of  heading 3002);       prepared       baking powders   1%   0.15%  
2103 Sauces      and      preparations therefor,   mixed   condiments and        mixed        seasonings; mustard  flour  and  meal  and prepared mustard   1%   0.15%  
2104 Soups      and      broths      and preparations               therefor, homogenized  composite  food preparations   1%   0.15%  
2105 Ice   cream   and   other   edible ice, whether or not containing cocoa   1%   0.15%  
2106 Food        preparations        not elsewhere        specified        or included   1%   0.15%  
CHAPTER – 22 BEVERAGES, SPIRITS AND VINEGAR
2201 Waters,  including  natural  or artificial  mineral  waters  and aerated waters, not containing added      sugar      or      other sweetening        matter        nor flavoured; ice and snow          
220101 Bottled Water   1%   0.15%  
220199 Others   Nil   Nil  
2202 Waters,     including     mineral waters   and   aerated   waters,   1%   0.15%  
     
  containing   added   sugar   or other   sweetening   matter   or flavoured,    and    other    non- alcoholic       beverages,       not including   fruit   or   vegetable juices of heading 2009          
2203 Beer made from malt   1%   0.15%  
2204 Wine      of      fresh      grapes, including     fortified     wines; grape must other than that of heading 2009   1%   0.15%  
2205 Vermouth  and  other  wine  of fresh   grapes   flavoured   with plants or aromatic substances   1%   0.15%  
2206 Other    fermented    beverages (for   example,   cider,   perry, mead); mixtures of fermented beverages   and   non-alcoholic beverages,      not      elsewhere specified or included   1%   0.15%  
2207 Undenatured  ethyl  alcohol  of an     alcoholic     strength     by volume     of     80%     vol.     or higher;    ethyl    alcohol    and other   spirits,   denatured,   of any strength   1%   0.15%  
2208 Undenatured  ethyl  alcohol  of an     alcoholic     strength     by volume  of  less  than  80% vol; spirit,     liquors     and     other spirituous beverages   1%   0.15%  
2209 Vinegar   and   substitutes   for vinegar  obtained  from  acetic acid   1%   0.15%  
CHAPTER – 23 RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER
2301 Flours,  meals  and  pellets,  of meat  or meat  offal,  of fish  or of   crustaceans,   molluscs   or other   aquatic   invertebrates, unfit for human consumption; greaves          
230101 Fish meal Kg 2.6% 2.6 0.4% 0.4
230199 Others   1%   0.15%  
2302 Bran,     sharps     and     other residues,   whether   or   not   in the  form   of   pellets,   derived from   the   sifting,   milling   or other working of cereals or of leguminous plants   1%   0.15%  
2303 Residues    of    starch    manu- facture  and  similar  residues,   1%   0.15%  
     
  beet-pulp,  bagasse  and  other waste  of  sugar  manufacture, brewing   or   distilling   dregs and  waste,  whether  or  not  in the form of pellets          
2304 Oil-cake     and     other     solid residues     whether     or     not ground   or   in   the   form   of pellets,    resulting    from    the extraction of soyabean oil   1%   0.15%  
2305 Oil-cake    and    other    solied residues,     whether    or    not ground   or   in   the   form   of pellets,    resulting    from    the extraction of ground-nut oil   1%   0.15%  
2306 Oil-cake     and     other     solid residues,     whether    or    not ground   or   in   the   form   of pellets,    resulting    from    the extraction of vegetable fats or oils,    other    than    those    of heading 2304 or 2305   1%   0.15%  
2307 Wine lees; argol   1%   0.15%  
2308 Vegetable      materials      and vegetable     waste,     vegetable residues    and    by    products, whether or not in the form of pellets,   of   a   kind   used   in animal feeding, not elsewhere specified or included   1%   0.15%  
2309 Preparations of a kind used in animal feeding   1%   0.15%  
CHAPTER – 24 TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
2401 Unmanufactured        tobacco; tobacco refuse   1%   0.15%  
2402 Cigar, cheroots, cigarillos and cigarettes,   of   tobacco   or   of tobacco substitutes          
240201 Cigarettes  packed  in  consumer packs   1%   1%  
240299 Others   1%   0.15%  
2403 Other  manufactured  tobacco and    manufactured    tobacco substitute;  “homogenized”  or “reconstituted”           tobacco; tobacco extract and essences   1%   0.15%  

        B
Tariff Item Description of goods Unit Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has  been availed
Drawback Rate Drawback cap per unit in Rs.(`) Drawback Rate Drawback cap per unit in Rs.(`)
(1) (2) (3) (4) (5) (6) (7)
CHAPTER – 25 SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT
2501 Salt  (including  table  salt  and denatured    salt)    and    pure sodium  chloride,  whether  or          
     
  not   in   aqueous   solution   or containing  added  anti-caking or   free   flowing   agents;   sea water          
250101 Common salt (including iodised salt)  in  HDPE/LDPE/PP  pack/ bags   1%   0.15%  
250199 Others   Nil   Nil  
2502 Unroasted iron pyrites   Nil   Nil  
2503 Sulphur   of   all   kinds,   other than       sublimed       sulphur, precipitated      sulphur      and colloidal sulphur   Nil   Nil  
2504 Natural graphite          
250401 Carbofoil    of    various    grades (chemically       Acid       treated graphite)   1%   0.15%  
250499 Others   Nil   Nil  
2505 Natural   sands   of   all   kinds, whether    or    not    coloured, other      than     metal-bearing sands of Chapter 26   Nil   Nil  
2506 Quartz   (other   than   natural sands);  quartzite,  whether  or not     roughly     trimmed     or merely   cut,    by   sawing   or otherwise, into blocks or slabs of   a   rectangular   (including square) shape   Nil   Nil  
2507 Kaolin    and    other    kaolinic clays, whether or not calcined          
250701 Calcined    kaolin    in    LDPE/ HDPE/PP bags   1%   0.15%  
250799 Others   Nil   Nil  
2508 Other   clays   (not   including expanded   clays   of   heading 6806), andalusipe, kyanite and sillimanite,   whether   or   not calcined; mullite; chamotte or dinas earths          
250801 Processed Bentonite   1%   0.15%  
250899 Others   Nil   Nil  
2509 Chalk   Nil   Nil  
2510 Natural   calcium   phosphates, natural    aluminium    calcium phosphates    and    phosphatic chalk   Nil   Nil  
2511 Natural      barium      sulphate (barytes);     natural     barium carbonate                (witherite), whether or not calcined, other than barium oxide of heading   Nil   Nil  
     
  2816          
2512 Siliceous    fossil    meals    (for example,  kieselguhr,  tripolite and   diatomite)   and   similar siliceous   earths,   whether   or not  calcined,  of  an  apparent specific gravity of 1 or less   Nil   Nil  
2513 Pumice stone; emery; natural corundum,     natural     garnet and  other  natural  abrasives, whether or not heat-treated   Nil   Nil  
2514 Slate, whether or not roughly trimmed   or   merely   cut,   by sawing    or    otherwise,    into blocks      or      slabs      of      a rectangular               (including square) shape   Nil   Nil  
2515 Marble,  travertine,  ecaussine and         other         calcareous monumental or building stone of     an     apparent     specific gravity  of  2.5  or  more,  and alabaster,    whether    or    not roughly   trimmed   or   merely cut,  by  sawing  or  otherwise, into   blocks   or   slabs   of   a rectangular               (including square) shape   Nil   Nil  
2516 Granite,     porphyry,     basalt, sandstone          and          other monumental      or      building stone, whether or not roughly trimmed   or   merely   cut,   by sawing    or    otherwise,    into blocks      or      slabs      of      a rectangular               (including square) shape   Nil   Nil  
2517 Pebbles,   gravel,   broken   or crushed    stone,    of    a    kind commonly  used  for  concrete aggregates, for road metalling or    for    railway    or    other ballast,    shingle    and    flint, whether  or  not  heat-treated; macadam   of   slag,   dross   or similar      industrial      waste, whether  or  not  incorporating the materials cited in the first part   of   the   heading;   tarred macadam;                  granules, chippings    and    powder,    of stones   of   heading   2515   or   Nil   Nil  
     
  2516,   whether   or   not   heat- treated          
2518 Dolomite,    whether    or    not calcined or sintered, including dolomite  roughly  trimmed  or merely   cut,    by   sawing   or otherwise, into blocks or slabs of   a   rectangular   (including square)       shape;       dolomite ramming mix   Nil   Nil  
2519 Natural                   magnesium carbonate  (magnesite);  fused magnesia;              deadburned (sintered)  magnesia,  whether or     not     containing     small quantities    of    other    oxides added  before  sintering;  other magnesium oxide, whether or not pure   Nil   Nil  
2520 Gypsum;  anhydrite;  plasters (consisting of calcined gypsum or  calcium  sulphate)  whether or    not    coloured,    with    or without      small      quantities accelerators or retarders   Nil   Nil  
2521 Limestone flux; limestone and other  calcareous  stones,  of  a kind         used         for         the manufacture     of     lime     or cement   Nil   Nil  
2522 Quicklime,   slaked   lime   and hydraulic   lime,   other   than calcium  oxide  and  hydroxide of heading 2825   Nil   Nil  
2523 Portland   cement,   aliminous, slag    cement,    supersulphate cement and  similar hydraulic cement,     whether     or     not coloured   or   in   the   form   of clinkers   1%   1%  
2524 Asbestos   Nil   Nil  
2525 Mica,     including     splittings; mica waste   Nil   Nil  
2526 Natural   steatite,  whether   or not     roughly     trimmed     or merely   cut,    by    sawing   or otherwise, into blocks or slabs of   a   rectangular   (including square) shape; talc   Nil   Nil  
2527 Omitted          
2528 Natural          borates          and concentrates thereof (whether   Nil   Nil  
     
  or    not    calcined),    but    not including   borates   separated from   natural   brine;   natural boric    acid    containing    not more   than   85%   of   H3BO3 Calculated on the dry weight          
2529 Feldspar;   leucite;   nepheline and        nepheline        syenite; fluorspar   Nil   Nil  
2530 Mineral  substances  not  else- where specified or included   Nil   Nil  
CHAPTER – 26 ORES, SLAG AND ASH
2601 Iron ores and concentrates, including roasted iron pyrites          
260101 Iron Ore Pellets   1%   1%  
260199 Others   Nil   Nil  
2602 Manganese         ores         and concentrates,             including ferruginous   manganese   ores and     concentrates     with     a manganses content of 20% or more,calculated   on   the   dry weight   Nil   Nil  
2603 Copper ores and concentrates   Nil   Nil  
2604 Nickel ores and concentrates   Nil   Nil  
2605 Cobalt ores and concentrates   Nil   Nil  
2606 Aluminium         ores         and concentrates          
260601 Calcined Bauxite   1%   0.15%  
260699 Others   Nil   Nil  
2607 Lead ores and concentrates   Nil   Nil  
2608 Zinc ores and concentrates   Nil   Nil  
2609 Tin  ores and concentrates   Nil   Nil  
2610 Chromium         ores         and concentrates   Nil   Nil  
2611 Tungsten           ores           and concentrates   Nil   Nil  
2612 Uranium               ores       and concentrates   Nil   Nil  
2613 Molybdenum       ores       and concentrates   Nil   Nil  
2614 Titanium           ores           and concentrates   Nil   Nil  
2615 Niobium,                   tantalum, vanadium  or  zirconium  ores and concentrates   Nil   Nil  
2616 Preciousmetal       ores       and concentrates   Nil   Nil  
2617 Other  ores and concentrates   Nil   Nil  
2618 Granulated  slag  (slag  sand)   1%   1%  
     
  from the manufacture of iron or steel          
2619 Slag,     dross     (other     than granulated  slag),  scaling  and other      waste      from      the manufacture of iron or steel   Nil   Nil  
2620 Slag,  ash  and  residues  (other than from the manufacture of iron    or    steel),    containing arsenic,metal        or        their compounds   Nil   Nil  
2621 Other slag, and ash, including seaweed  ash  (kelp);  ash  and residues    from    the    incine- ration of municipal waste   Nil   Nil  
CHAPTER – 27 MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES
2701 Coal;  Briquettes,  ovoids  and similar            solid            fuels manufactured from coal   Nil   Nil  
2702 Lignite,     whether     or     not agglomerated, excluding   jet   Nil   Nil  
2703 Peat   (including   peat   litter), whether or not agglomerated   Nil   Nil  
2704 Coke and semi-coke of coal, of lignite  or  of  peat,  whether  or not      agglomerated;      retort carbon   Nil   Nil  
2705 Coal gas, water gas, producer gas  and  similar  gases,  other than    petroleum    gases    and other gaseous hydrocarbons   Nil   Nil  
2706 Tar distilled from coal,   from lignite or from peat and other mineral  tars,  whether  or  not dehydrated   or   partially   dis- tilled,  including reconstituted   Nil   Nil  
2707 Oils and other products of the distillation           of           high temperature  coal  tar  similar products  in  which  the  weight of   the   aromatic   constituents exceeds    that    of    the    non- aromatic constituents   Nil   Nil  
2708 Pitch and pitch coke, obtained from  coal  tar  or  from  other mineral tars   Nil   Nil  
2709 Petroleum     oils     and     oils obtained     from     bituminous minerals, crude   Nil   Nil  
2710 Petroleum     oils     and     oils          
     
  obtained     from     bituminous minerals,   other   than   crude; preparations    not    elsewhere specified         or         included, containing  by  weight  70%  or more  of  petroleum  oils  or  of oils obtained from bituminous minerals,  these  oils  being  the basic     constituents     of     the preparations; waste oils          
271001 Industrial/Automotive Lubricants   1.9%   1.9%  
271099 Others   Nil   Nil  
2711 Petroleum   gases   and   other gaseous hydrocarbons   Nil   Nil  
2712 Petroleum jelly, paraffin wax, microcrystalline       petroleum wax,    slack    wax,    ozokerite, lignite  wax,  peat  wax,  other mineral     waxes,  and  similar products         obtained         by synthesis       or       by       other processes,    whether    or    not coloured   Nil   Nil  
2713 Petroleum    coke,    petroleum bitumen and other residues of petroleum    oils    or    of    oils obtained     from     bituminous minerals          
271301 Calcined Petroleum coke   1.4%   1.4%  
271399 Others   Nil   Nil  
2714 Bitumen and asphalt, natural; bituminous  or  oil  shale  and tar    sands;    asphaltites    and asphaltic rocks   Nil   Nil  
2715 Bituminous mixtures based on natural   asphalt,   on   natural bitumen,        on        petroleum bitumen, on mineral tar or on mineral      tar      pitch      (for example,  bituminous  mastics, cut backs)   Nil   Nil  
2716 Electrical Energy   Nil   Nil  

        B
Tariff Item Description of goods Unit Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has  been availed
Drawback Rate Drawback cap per unit in Rs.(`) Drawback Rate Drawback cap per unit in Rs.(`)
(1) (2) (3) (4) (5) (6) (7)
CHAPTER – 28 INORGANIC CHEMICALS; ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE- EARTH METALS, OF RADIOACTIVE ELEMENTS OR OF ISOTOPES
  I-CHEMICAL ELEMENTS          
2801 Fluorine,   chlorine,   bromine and iodine   1.4%   1.4%  
2802 Sulphur,         sublimed         or precipitated; colloidal sulphur   1.4%   1.4%  
     
2803 Carbon   (carbon   blacks   and other   forms   of   carbon   not elsewhere        specified        or included)          
280301 Carbon black   1.4%   1.4%  
280399 Others   1.4%   1.4%  
2804 Hydrogen,    rare    gases    and other non-metals          
280401 Phosphorous, Red   1.4%   1.4%  
280499 Others   1.4%   1.4%  
2805 Alkali       or       alkaline-earth metals;     rare-earth     metals, scandium        and        yttrium, whether  or  not  intermixed  or interalloyed; mercury   1.4%   1.4%  
  II-INORGANIC           ACIDS AND                    INORGANIC OXYGEN        COMPOUNDS OF  NON-METALS          
2806 Hydrogen                     chloride (hydrochloric                   acid); chlorosulphuric acid   1.4%   1.4%  
2807 Sulphuric acid; oleum   1.4%   1.4%  
2808 Nitric acid; sulphonitric acids   1.4%   1.4%  
2809 Diphosphorus        pentaoxide; phosphoric                         acid; polyphosphoric                acids, whether   or    not    chemically defined          
280901 Phosphoric Acid   1.4%   1.4%  
280999 Others   1.4%   1.4%  
2810 Oxides of boron; boric acids   1.4%   1.4%  
2811 Other   inorganic    acids   and other       inorganic       oxygen compounds of non-metals   1.4%   1.4%  
  III-HALOGEN                    OR SULPHUR       COMPOUNDS OF  NON-METALS          
2812 Halides  and  halide  oxides  of non-metals   1.4%   1.4%  
2813 Sulphides      of      non-metals; commercial            phosphorus trisulphide   1.4%   1.4%  
  IV-INORGANIC          BASES AND    OXIDES,       HYDRO- XIDES   AND     PEROXIDES OR METALS          
2814 Ammonia,   anhydrous   or   in aqueous solution   1.4%   1.4%  
2815 Sodium    hydroxide    (caustic soda);    potassium   hydroxide          
     
  (caustic  potash);  peroxides  of sodium or potassium          
281501 Caustic Potash Flakes/Solids   1.4%   1.4%  
281599 Others   1.4%   1.4%  
2816 Hydroxide   and   peroxide   of magnesium;                    oxides, hydroxides  and  peroxides,  of strontium or barium   1.4%   1.4%  
2817 Zinc oxide; zinc peroxide          
281701 Zinc Oxide   1.4%   1.4%  
281702 Zinc Oxide- IP/BP/USP Grade   1.4%   1.4%  
281799 Others   1.4%   1.4%  
2818 Artificial  corundum,  whether or    not   chemically   defined; aluminium  oxide;  aluminium hydroxide          
281801 Calcined Alumina 95% or more purity   1.4%   1.4%  
281899 Others   1.4%   1.4%  
2819 Chromium        oxides        and hydroxides   1.4%   1.4%  
2820 Manganese oxides   1.4%   1.4%  
2821 Iron  oxides  and  hydroxides; earth colours containing 70% or     more     by     weight     of combined   iron   evaluated   as Fe2O3   1.4%   1.4%  
2822 Cobalt oxides and hydroxides; commercial cobalt oxides   1.4%   1.4%  
2823 Titanium oxides          
282301 Titanium Dioxide (Anatase)   1.4%   1.4%  
282302 Titanium Dioxide (Rutile)   1.4%   1.4%  
282399 Others   1.4%   1.4%  
2824 Lead   oxides;   red   lead   and orange lead   1.4%   1.4%  
2825 Hydrazine      and     hydroxyl- amine    and    their    inorganic salts;  other  inorganic  bases; other           metal           oxides, hydroxides and peroxides   1.4%   1.4%  
  V.-SALTS    AND         PERO- XYSALTS, OF  INORGANIC ACIDS  AND  METALS          
2826 Fluorides;          fluorosilicates, fluoroaluminates    and    other complex fluorine salts   1.4%   1.4%  
2827 Chlorides, chloride oxides and chloride                  hydroxides; bromides and bromide oxides; iodides and iodide oxides          
282701 Aluminium Chloride   1.4%   1.4%  
     
  Anhydrous          
282702 Tetrabutyl Ammonium Bromide   1.4%   1.4%  
282703 Potassium Iodide BP/USP   1.4%   1.4%  
282799 Others   1.4%   1.4%  
2828 Hypochlorites;       commercial calcium              hypochlorites; chlorites; hypobromites   1.4%   1.4%  
2829 Chlorates   and   perchlorates; bromates   and   perbromates; iodates and periodates          
282901 Potassium Chlorate Kg 1.8% 2.1 1.8% 2.1
282999 Others   1.4%   1.4%  
2830 Sulphides;          polysulphides, whether   or    not    chemically defined   1.4%   1.4%  
2831 Dithionites and sulphoxylates          
283101 Sodium Hydro Sulphite   1.4%   1.4%  
283199 Others   1.4%   1.4%  
2832 Sulphites; thiosulphates   1.4%   1.4%  
2833 Sulphates;     alums;     peroxo- sulphates (persulphates)   1.4%   1.4%  
2834 Nitrites; nitrates          
283401 Sodium Nitrite   1.4%   1.4%  
283499 Others   1.4%   1.4%  
2835 Phosphinates                  (hypo- phosphites),        phosphonates (phosphites)  and  phosphates; polyphosphates,   whether   or not chemically defined   1.4%   1.4%  
2836 Carbonates;                  peroxo- carbonates     (percarbonates); commercial             ammonium carbonate                 containing ammonium carbamate   1.4%   1.4%  
2837 Cyanides,  cyanide  oxides  and complex cyanides   1.4%   1.4%  
2838 Deleted          
2839 Silicates;    commercial    alkali metal silicates          
283901 Sodium Silicate   1.4%   1.4%  
283999 Others   1.4%   1.4%  
2840 Borates;             peroxoborates (perborates)   1.4%   1.4%  
2841 Salts      of      oxometallic      or peroxometallic acids          
284101 Potassium Permanganate   1.4%   1.4%  
284199 Others   1.4%   1.4%  
     
2842 Other  salts  of  inorganic acids or     peroxoacids,     (including aluminosilicates   whether   or not chemically defined), other than azides   1.4%   1.4%  
  VI-MISCELLANEOUS          
2843 Colloidal     precious     metals; inorganic          or          organic compounds       of       precious metals,      whether      or      not chemically defined; amalgams of precious metals   Nil   Nil  
2844 Radioactive                 chemical elements      and      radioactive isotopes  (including  the  fissile or   fertile   chemical   elements and     isotopes)     and     their compounds;     mixtures     and residues      containing      these products   Nil   Nil  
2845 Isotopes  other  than  those  of heading    2844;    compounds, inorganic  or  organic,  of  such isotopes,     whether     or     not chemically defined   1.4%   1.4%  
2846 Compounds,     inorganic     or organic,  of  rare-earth  metals, of  yttrium  or  of  scandium  or of mixtures of these metals   1.4%   1.4%  
2847 Hydrogen   peroxide,  whether or not solidified with urea   1.4%   1.4%  
2848 Phosphides,   whether   or   not chemically  defined,  excluding ferrophosphorus   1.4%   1.4%  
2849 Carbides,    whether    or    not chemically defined   1.4%   1.4%  
2850 Hydrides,     nitrides,     azides, silicides  and  borides, whether or    not    chemically    defined, other  than  compounds  which are  also  carbides  of  heading 2849   1.4%   1.4%  
2851 Deleted          
2852 Inorganic         or         organic compoundsof              mercury, whether   or    not    chemically defined, excluding amalgams   1.4%   1.4%  
2853 Other   inorganic   compounds (including         distilled         or conductivity  water  and  water of  similar  purity);  liquid  air (whether   or   not   rare   gases   1.4%   1.4%  
     
  have         been         removed); compressed    air;    amalgams, other     than     amalgams     of precious metals          
CHAPTER – 29 ORGANIC CHEMICALS
  I.HYDROCARBONS      AND THEIR        HALOGENATED SULPHONATED,    NITRAT- ED       OR       INTROSATED DERIVATIVES          
2901 Acyclic hydrocarbons   1.9%   1.9%  
2902 Cyclic hydrocarbons          
290201 Naproxen Sodium   1.9%   1.9%  
290202 Isobutyl Benzene   1.9%   1.9%  
290299 Others   1.9%   1.9%  
2903 Halogenated    derivatives    of hydrocarbons          
290301 Trichloro Ethylene   1.9%   1.9%  
290399 Others   1.9%   1.9%  
2904 Sulphonated,      nitrated      or nitrosated      derivatives      of hydrocarbons, whether or not halogenated          
290401 Napthalene                Sulphonate Formaldehyde condensate   1.9%   1.9%  
290402 Vinyl          Sulphone          Ester (Acetanilide Based)   1.9%   1.9%  
290403 Vinyl   Sulphone   Ester   (Ortho Anisine Base   1.9%   1.9%  
290404 Vinyl  Sulphone  Para  Cresidine Base (PCVS)   1.9%   1.9%  
290405 Vinyl Sulphone 2:5 Demethoxy Anniline Oil Base   1.9%   1.9%  
290406 P-Toluene Sulphonic Acid   1.9%   1.9%  
290407 Sodium          Alfa          Olefine Sulphonate   1.9%   1.9%  
290499 Others   1.9%   1.9%  
  II. ALCOHOLS AND THEIR HALOGENATED,  SULPHO- NATED,      NITOSITRATED OR                    NITROSATED DERIVATIVES          
2905 Acyclic    alcohols    and    their halogenated,         sulphonated, nitrated         or         nitrosated derivatives          
290501 Salbutamol Sulphate   1.9%   1.9%  
290502 Propylene   Oxide   /   Propylene Glycol   1.9%   1.9%  
290503 Guaifenesin   1.9%   1.9%  
     
290504 Povidon     Iodine     BP/IP/USP (Powder)   1.9%   1.9%  
290505 Monoethylene Glycol (MEG)   1.9%   1.9%  
290506 Pentaerythritol   1.9%   1.9%  
290507 Refined Glycerine   1.9%   1.9%  
290599 Others   1.9%   1.9%  
2906 Cyclic    alcohols    and    their halogenated,         sulphonated, nitrated         or         nitrosated derivatives          
290601 Benzyl Alcohol   1.9%   1.9%  
290699 Others   1.9%   1.9%  
  III.  –  PHENOLS,  PHENOL- ALCOHOLS,   AND   THEIR HALOGENATED,  SULPHO- NATED,     NITRATED     OR NITROSATED DERIVATIVES          
2907 Phenols; phenol-alcohols          
290701 Beta Naphthols   1.9%   1.9%  
290702 Resorcinol   1.9%   1.9%  
290703 Para Cresol   1.9%   1.9%  
290799 Others   1.9%   1.9%  
2908 Halogenated,        sulphonated, nitrated         or         nitrosated derivatives    of    phenols    or phenol-alcohols          
290801 4,4 Diamino Sulfanilide   1.9%   1.9%  
290802 G      Salt      (2-Naphthol      6,8 Disulphonic Acid)   1.9%   1.9%  
290803 Schaeffers Acid   1.9%   1.9%  
290899 Others   1.9%   1.9%  
  IV.  –  ETHERS,  ALCOHOL PEROXIDES,              ETHER PEROXIDES,           KETONE PEROXIDES,       EPOXIDES WITH           A           THREE- MEMBERED                 RING, ACETALS      AND      HEMI- ACETALS,     AND     THEIR HALOGENATED,  SULPHO- NATED,     NITRATED     OR NITROSATED DERIVATIVES          
     

        B
Tariff Item Description of goods Unit Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has  been availed
Drawback Rate Drawback cap per unit in Rs.(`) Drawback Rate Drawback cap per unit in Rs.(`)
(1) (2) (3) (4) (5) (6) (7)
2909 Ethers,  ether-alcohols,  ether- phenols,              ether-alcohol- phenols,    alcohol    peroxides, ether       peroxides,       ketone peroxides    (whether    or    not chemically defined), and their halogenated,         sulphonated, nitrated         or         nitrosated derivatives          
290901 Diethyl ether   1.9%   1.9%  
290902 Di-Ethylene Glycol (DEG)   1.9%   1.9%  
290999 Others   1.9%   1.9%  
2910 Epoxides,           epoxyalcohols, epoxyphenols     and     expoxy- ethers,       with       a       three- membered    ring,    and    their halogenated,         sulphonated, nitrated         or         nitrosated derivatives   1.9%   1.9%  
2911 Acetals      and      hemiacetals, whether   or   not   with   other oxygen   function,   and   their halogenated,         sulphonated, nitrated         or         nitrosated derivatives   1.9%   1.9%  
  V.       –       ALDEHYDE       - FUNCTION COMPOUNDS          
2912 Aldehydes,   whether   or   not with   other   oxygen   function; cyclic   polymers of aldehydes; paraformaldehyde          
291201 Formalin 37%   1.9%   1.9%  
291202 Meta Phenoxy Benzaldehyde   1.9%   1.9%  
291203 Para Anisaldehyde/ Para Anisic Aldehyde/Anisic Aldehyde   1.9%   1.9%  
291299 Others   1.9%   1.9%  
2913 Halogenated,        sulphonated, nitrated         or         nitrosated derivatives    of    products    of heading 2912   1.9%   1.9%  
  VI.  –  KETONE  -FUNCTION COMPOUNDS                 AND QUINONE-FUNCTION COMPOUNDS          
2914 Ketones       and       Quinones, whether   or   not   with   other oxygen   function,   and   their halogenated,         sulphonated, nitrated         or         nitrosated derivatives          
291401 16,   17   Dimethoxy   Dibenzan-   1.9%   1.9%  
     
  throne          
291402 Chloranil   1.9%   1.9%  
291403 Diketone     (2,4-Dichlorophenyl Methyl Ketone)   1.9%   1.9%  
291404 1-(2,6-Dichlorophenyl) 2- Indolinone   1.9%   1.9%  
291405 Phenyl Acetone   1.9%   1.9%  
291499 Others   1.9%   1.9%  
  VII  -  CARBOXYLIC  ACIDS AND THEIR ANHYDRIDES, HALIDES,PEROXIDES AND PEROXYACIDS              AND THEIR       HALOGENATED, SULPHONATED, NITRATED                         OR NITROSATED DERIVATIVES          
2915 Saturated      acyclic      mono- carboxylic    acids    and    their anhydrides, halides, peroxides and  peroxyacids;  their  halo- genated, sulphonated, nitrated or nitrosated derivatives          
291501 Acetic Acid (Glacial)   1.9%   1.9%  
291502 Glyphosate   1.9%   1.9%  
291503 Naphthalene Acetic Acid   1.9%   1.9%  
291504 Sodium   Salt   of   2,4   Dichloro Phenoxy Acetic Acid -   (2,4 Di Sodium Salt )   1.9%   1.9%  
291505 Aluminium stearate   1.9%   1.9%  
291506 Calcium Stearate   1.9%   1.9%  
291507 Lead Stearate   1.9%   1.9%  
291599 Others   1.9%   1.9%  
2916 Unsaturated    acyclic    mono- carboxylic acids, cyclic mono- carboxylic        acids,        their anhydrides, halides, peroxides and        peroxyacids;        their halogenated,         sulphonated, nitrated         or         nitrosated derivatives          
291601 P.     Hydroxy     Benzoic     Acid Propyl Ester/ Paraben (Propyl P. Hydroxy Benzoic Acid) IP/ BP/ USP   1.9%   1.9%  
291602 P-Hydroxy       Benzoic       Acid Methyl   1.9%   1.9%  
291699 Others   1.9%   1.9%  
     
2917 Polycarboxylic    acids,    their anhydrides, halides, peroxides and        peroxyacids;        their halogenated,         sulphonated, nitrated         or         nitrosated derivatives          
291701 Ferrous Fumarate BP/USP   1.9%   1.9%  
291702 Di-Ethyl Phthalate (DEP)   1.9%   1.9%  
291703 Di-Methyl Phthalate (DMP)   1.9%   1.9%  
291799 Others   1.9%   1.9%  
2918 Carboxylic        acids        with additional    oxygen    function and their anhydrides, halides, peroxides    and    peroxyacids; their                      halogenated, sulphonated,      nitrated      or nitrosated derivatives          
291801 Calcium   Lactate   Pentahydrate USP   1.9%   1.9%  
291802 Tartaric Acid   1.9%   1.9%  
291803 Sodium  Citrate BP/USP   1.9%   1.9%  
291804 Salicylic Acid   1.9%   1.9%  
291805 Pamoic Acid   1.9%   1.9%  
291899 Others   1.9%   1.9%  
  VIII-ESTERS                      OF INORGANIC     ACIDS     OF NON-METALS  AND  THEIR SALTS,        AND        THEIR HALOGENATED,  SULPHO- NATED,     NITRATED     OR NITROSATED DERIVATIVES          
2919 Phosphoric   esters   and   their salts,         including         lacto- phosphates;                       their halogenated,         sulphonated, nitrated         or         nitrosated derivatives   1.9%   1.9%  
2920 Esters of other inorganic acids of    non-metals        (excluding esters   of   hydrogen   halides) and       their       salts;       their halogenated,         sulphonated, nitrated         or         nitrosated derivatives          
292001 1-Hydroxyethylidene    1:1    Di Phosphonic Acid   1.9%   1.9%  
292002 Di-ethyl       Thio      Phosphoryl Chloride   1.9%   1.9%  
292003 Tri Methyl Phosphite   1.9%   1.9%  
292099 Others   1.9%   1.9%  
     
  IX.           -           NITROGEN- FUNCTION COMPOUNDS          
2921 Amine- function compounds          
292101 Triethylamine   1.9%   1.9%  
292102 Hexamine   1.9%   1.9%  
292103 Meta Chloro Aniline   1.9%   1.9%  
292104 Meta Uriedo Aniline   1.9%   1.9%  
292105 Sulphanilic Acid  Tech. Grade   1.9%   1.9%  
292106 Ortho Toluidine   1.9%   1.9%  
292107 Meta Toluidine   1.9%   1.9%  
292108 Para Toluidine   1.9%   1.9%  
292109 Phenyl Alpha Napthyl Amine   1.9%   1.9%  
292110 Sodium Naphthionate   1.9%   1.9%  
292111 Broenners Acid   1.9%   1.9%  
292112 Laurent Acid   1.9%   1.9%  
292113 Ortho Phenylene Diamine   1.9%   1.9%  
292114 Para Phenylene Diamine   1.9%   1.9%  
292115 3,3 Dichloro Benzidine Dihydro Chloride (3,3 DCB)   1.9%   1.9%  
292116 4,4 Diamino Diphenyl Sulphone (4,4 D.D.S.) Dapsone BP/ technical grade   1.9%   1.9%  
292117 Diethyl Amine   1.9%   1.9%  
292118 2,4 D Amine salt (2,4 D Acid)   1.9%   1.9%  
292119 Diamino   Stilbene   Disulphonic acid  or  4,4-Diamino  Stilbene  - 2,2- Disulfonic Acid (DASDA)   1.9%   1.9%  
292199 Others   1.9%   1.9%  
2922 Oxygen-function           amino- compounds          
292201 Gamma Acid   1.9%   1.9%  
292202 H. Acid   1.9%   1.9%  
292203 4,4      Dinitro      Stilbene      2,2 Disulphonic Acid   1.9%   1.9%  
292204 Meta Amino Phenol   1.9%   1.9%  
292205 Metol   1.9%   1.9%  
292206 Paracetamol/           Paracetamol Granules DC Grade   1.9%   1.9%  
292207 Paracetamol DC Grade   1.9%   1.9%  
292208 Para Cresidine   1.9%   1.9%  
292209 6-Acetyl      Amino      2-Amino Phenol 4-Suphonic Acid   1.9%   1.9%  
292210 5-Sulpho Anthranilic Acid   1.9%   1.9%  
292211 Anthranilic Acid   1.9%   1.9%  
292212 Bas Acid (4 Sulpho-Anthranilic Acid)   1.9%   1.9%  
292213 Metanilic Acid   1.9%   1.9%  
292214 Frusemide   1.9%   1.9%  
292215 Domperidone   1.9%   1.9%  
292216 Domperidone Maleate   1.9%   1.9%  
292217 Diclofenac Sodium   1.9%   1.9%  
     
292218 4-Benzoylamino 5-Napthol 2:7 Disulphonic Acid   1.9%   1.9%  
292299 Others   1.9%   1.9%  
2923 Quaternary  ammonium  salts and  hydroxides;  lecithins  and other        phosphoaminolipids, whether   or    not    chemically defined          
292301 Tri   Ethyl   Benzyl   Ammonium Chloride   1.9%   1.9%  
292399 Others   1.9%   1.9%  
2924 Carboxyamide-function compounds;     amide-function compounds of carbonic acid          
292401 Acetazolamide   1.9%   1.9%  
292402 Flurbiprofen   1.9%   1.9%  
292403 Lamivudine   1.9%   1.9%  
292404 Trichloro Carbanilide   1.9%   1.9%  
292405 Labetalol              Hydrochloride BP/USP/IP   1.9%   1.9%  
292499 Others   1.9%   1.9%  
2925 Carboxyimide-function compounds               (including saccharin  and  its  salts)  and imine-function compounds          
292501 Cetrimide BP 88   1.9%   1.9%  
292502 Diphenyl Guanidine Powder   1.9%   1.9%  
292503 Metformin HCL BP   1.9%   1.9%  
292504 Chlorhexidine Base/ Gluconate   1.9%   1.9%  
292599 Others   1.9%   1.9%  
2926 Nitrile-function compounds   1.9%   1.9%  
2927 Diazo-,      azo-      or      azoxy- Compounds          
292701 P-Amino-Azobenzene             4- Sulphonic Acid   1.9%   1.9%  
292799 Others   1.9%   1.9%  
2928 Organic derivatives of hydrazine or of hydroxylamine          
292801 Methyl Ethyl Ketoxime   1.9%   1.9%  
292899 Others   1.9%   1.9%  
2929 Compounds       with       other nitrogen function          
292901 Methyl Iso thio Cyanate   1.9%   1.9%  
292999 Others   1.9%   1.9%  
  X.  –  ORGANO-INORGANIC COMPOUNDS,      HETERO- CYCLIC         COMPOUNDS, NUCLEIC      ACIDS      AND THEIR        SALTS,        AND SULPHONAMIDES          
     
2930 Organo-sulphur compounds          
293001 Tetra Butyl Ammonium Hydrogen Sulphate   1.9%   1.9%  
293002 Tolnaftate BP/USP   1.9%   1.9%  
293099 Others   1.9%   1.9%  
2931 Other            organo-inorganic compounds          
293101 Roxarsone-USP         (3-Nitro-4- Hydroxyphenyl Arsonic Acid)   1.9%   1.9%  
293102 2 Mercapto 5 Methoxy Benzimidazole   1.9%   1.9%  
293199 Others   1.9%   1.9%  
2932 Heterocyclic  compounds  with oxygen hetero-atom (s) only   1.9%   1.9%  
2933 Heterocyclic  compounds  with nitrogen hetero-atom (s) only          
293301 1-Phenyl          3-Methyl-          5 Pyrazolone (PMP)   1.9%   1.9%  
293302 Ketorolac Tromethamine   1.9%   1.9%  
293303 Omeprazole   1.9%   1.9%  
293304 1,4  Sulpho  phenyl  3  Methyl  5 Pyrazolene   1.9%   1.9%  
293305 1-(4-Sulphophenyl-3-Carboxy-5 Pyrazolone)   1.9%   1.9%  
293306 Metronidazole Benzoate   1.9%   1.9%  
293307 Mebendazole   1.9%   1.9%  
293308 Ketoconazole   1.9%   1.9%  
293309 Miconazole Nitrate   1.9%   1.9%  
293310 Fluconazole   1.9%   1.9%  
293311 Pyridine   1.9%   1.9%  
293312 Chlorpheniramine          Maleate BP/USP   1.9%   1.9%  
293313 Pheniramine maleate   1.9%   1.9%  
293314 Loratadine   1.9%   1.9%  
293315 Aminophylline   1.9%   1.9%  
293316 Trimethoprim   1.9%   1.9%  
293317 Acyclovir   1.9%   1.9%  
293318 Caprolactum   1.9%   1.9%  
293319 Acriflavin/Acriflavin       Hydro- chloride/Acriflavin          neutral BPC/  Eu-Flavin  NFX/Proflavin Hemisulphate   1.9%   1.9%  
293320 CIS + Hydroxy Lactam CIS(+)- 2-(-4-Methoxy           Phenyl)-3- Hydroxy-2,         3-Dihydro-1,5- Benzothia-zepin-4-(5H)- one   1.9%   1.9%  
293321 4-Bromo-2-Fluoro Biphenyl   1.9%   1.9%  
293322 Cisapride Monohydrate B.P   1.9%   1.9%  
293323 N-Benzyl-4-Piperidone   1.9%   1.9%  
293324 Omeprazol Pellets   1.9%   1.9%  
     
293325 4-(4-Chlorophenyl)-4-Hydroxy Piperidine   1.9%   1.9%  
293326 6-Amino-1,3-Dimethyl Uracil   1.9%   1.9%  
293327 Bisacodyl   1.9%   1.9%  
293328 Tinidazole   1.9%   1.9%  
293329 Metronidazole BP/USP/IP   1.9%   1.9%  
293330 Enalapril Maleate   1.9%   1.9%  
293331 CMIC Chloride   1.9%   1.9%  
293332 Piperazine Citrate BP 88/ USP   1.9%   1.9%  
293399 Others   1.9%   1.9%  
2934 Nucleic  acids  and  their  salts; whether   or    not    chemically defined;    other    heterocyclic compounds          
293401 Diltiazem HCl   1.9%   1.9%  
293402 Nizatidine   1.9%   1.9%  
293403 Promethazine       Hydrochloride BP/USP   1.9%   1.9%  
293499 Others   1.9%   1.9%  
2935 Sulphonamides          
293501 Sulphamethoxazole   1.9%   1.9%  
293502 5       Chloro       Aniline       2:4 Disulphonamide   1.9%   1.9%  
293599 Others   1.9%   1.9%  
  XI. – PROVITAMINS, VITA- MINS AND HORMONES          

        B
Tariff Item Description of goods Unit Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has  been availed
Drawback Rate Drawback cap per unit in Rs.(`) Drawback Rate Drawback cap per unit in Rs.(`)
(1) (2) (3) (4) (5) (6) (7)
2936 Provitamins     and     vitamins, natural    or    reproduced    by synthesis   (including   natural concentrates),          derivatives thereof    used    primarily    as vitamins, and intermixtures of the  foregoing, whether  or  not in any solvent          
293601 Folic Acid   1.9%   1.9%  
293602 Niacin/    Nicotinic    Acid    BP/ USP/IP   1.9%   1.9%  
293603 Niacinamide    /    Nicotinamide BP/USP/IP   1.9%   1.9%  
293604 Cyano Cobalamine (Vitamin B12) BP/USP   1.9%   1.9%  
293699 Others   1.9%   1.9%  
2937 Hormones,       prostaglandins, thromboxanes     and     leuko- trienes, natural or reproduced by  synthesis;  derivatives  and structural  analogues  thereof, including      chain      modified polypeptides,   used   primarily as hormones          
293701 Danazol   1.9%   1.9%  
     
293799 Others   1.9%   1.9%  
  XII.   –   GLYCOSIDES   AND VEGETABLE  ALKALOIDS, NATURAL     OR     REPRO- DUCED    BY    SYNTHESIS, AND        THEIR        SALTS, ETHERS,     ESTERS     AND OTHER DERIVATIVES          
2938 Glycosides,        natural        or reproduced  by  synthesis  and their  salts,  ethers,  esters  and other derivatives   1.9%   1.9%  
2939 Vegetable   alkaloids,   natural or   reproduced   by   synthesis, and  their  salts,  ethers,  esters and other derivatives          
293901 Caffeine   1.9%   1.9%  
293902 Pseudo       Ephedrine       (Base/ Hydrochloride/Sulphate)   1.9%   1.9%  
293903 Theobromine   1.9%   1.9%  
293904 Theophylline   1.9%   1.9%  
293905 Dextromethorphan Hydrobromide   1.9%   1.9%  
293906 Pentoxyfylline IP/BP/USP   1.9%   1.9%  
293907 Ephedrine            Hydrochloride IP/BP/USP   1.9%   1.9%  
293999 Others   1.9%   1.9%  
  XIII.   –   OTHER   ORGANIC COMPOUNDS          
2940 Sugars, chemically pure, other than sucrose, lactose, maltose, glucose   and   fructose;   sugar ethers,    sugar    acetals    and sugar  esters,  and  their  salts, other      than      products      of headings 2937, 2938 or 2939   1.9%   1.9%  
2941 Antibiotics          
294101 Ampicillin Sodium Sterile   1.9%   1.9%  
294102 Ampicillin Trihydrate   1.9%   1.9%  
294103 Amoxycillin Trihydrate   1.9%   1.9%  
294104 Amoxycillin Sodium Sterile   1.9%   1.9%  
294105 Cloxacillin Sodium   1.9%   1.9%  
294106 Chloramphenicol   1.9%   1.9%  
294107 Chloramphenicol Palmitate   1.9%   1.9%  
294108 Erythromycin BP/USP/IP   1.9%   1.9%  
294109 Erythromycin                 Estolate BP/USP/IP   1.9%   1.9%  
294110 Erythromycin                 Stearate BP/USP/IP   1.9%   1.9%  
294111 Cephalexin Monohydrate   1.9%   1.9%  
294112 Ciprofloxacin Hcl / Base   1.9%   1.9%  
     
294113 Norfloxacin/Norfloxacin Hydrochloride   1.9%   1.9%  
294114 Enrofloxacin   1.9%   1.9%  
294115 Pefloxacin Methane  Sulphonate (Powder)/Pefloxacin   1.9%   1.9%  
294116 Azithromycin Dihydrate   1.9%   1.9%  
294117 Roxythromycin   1.9%   1.9%  
294118 Rifampicin BP/USP/IP   1.9%   1.9%  
294119 Oxacillin Sodium   1.9%   1.9%  
294120 Cloxacillin Sodium Sterile   1.9%   1.9%  
294121 Flucloxacillin Sodium   1.9%   1.9%  
294199 Others   1.9%   1.9%  
2942 Other organic compounds          
294201 Ibuprofen   1.9%   1.9%  
294202 Ibuprofen Lysinate   1.9%   1.9%  
294203 Nifedipine   1.9%   1.9%  
294204 Atenolol BP/USP   1.9%   1.9%  
294205 Oxyclozanide Vet BP 85   1.9%   1.9%  
294206 S+       Ibuprofane       /(+)-2-(4- Isobutyl      Phenyl)      Propionic Acid/ Dexibuprofane   1.9%   1.9%  
294207 Diloxanide Furoate BP   1.9%   1.9%  
294208 Ranitidine HCL/Base   1.9%   1.9%  
294209 Famotidine   1.9%   1.9%  
294210 Naproxen   1.9%   1.9%  
294211 Oxfandazole BP/USP/IP Vet   1.9%   1.9%  
294299 Others   1.9%   1.9%  
CHAPTER – 30 PHARMACEUTICAL PRODUCTS
3001 Glands  and  other  organs  for organo-therapeutic           uses, dried,      whether      or      not powdered;  extracts  of  glands or   other   organs  or  of   their secretions         for         organo therapeutic  uses;  heparin and its    salts;    other    human    or animal   substances   prepared for            therapeutic            or prophylactic         uses,         not elsewhere         specified        or included   Nil   Nil  
     
3002 Human  blood;  animal  blood prepared     for     therapeutic, prophylactic     or     diagnostic uses; antisera and other blood fractions   and   immunological products,    whether    or    not modified     or     obtained     by means     of     biotechnological processes;    vaccines,    toxins, cultures    of    microorganisms (excluding  yeasts)  and  similar products   Nil   Nil  
3003 Medicaments            (excluding goods of heading 3002,3005 or 3006)   consisting   of   two   or more  constituents  which  have been     mixed     together     for therapeutic    or    prophylactic uses,  not  put  up  in  measured doses  or  in  forms  or  packing for retail sale   1.9%   1.9%  
3004 Medicaments            (excluding goods  of  heading  3002,  3005 or  3006)  consisting  of  mixed or    unmixed    products    for therapeutic    or    prophylactic uses,   put    up   in   measured doses  (including  those  in  the form          of          transdermal administration systems) or   in forms  or  packings  for  retail sale          
300401 Ampicillin      Capsules      (each capsule   containing   Ampicillin Trihydrate        equivalent        to relevant  quantity  by  weight  of Ampicillin base)   1.9%   1.9%  
300402 Amoxycillin     Capsules     (each capsule  containing  Amoxycillin Trihydrate        equivalent        to relevant  quantity  by  weight  of Amoxycillin)   1.9%   1.9%  
300403 Amoxycillin          in          liquid suspension/   solution   for   oral consumption         in         packed condition  of  strength  125  mg per 5ml   1.9%   1.9%  
300404 Cloxacillin      Capsules      (each capsule   containing   Cloxacillin Sodium  equivalent  to  relevant quantity       by       weight       of Cloxacillin)   1.9%   1.9%  
     
300405 Cloxacillin        Injection        (in vial,each        vial        containing Cloxacillin   Sodium   equivalent to relevant quantity by weight of Anhydrous Cloxacillin)   1.9%   1.9%  
300406 Cloxacillin           in           liquid suspension/solution     for     oral consumption         in         packed condition  of  strenghth  125  mg per 5 ml   1.9%   1.9%  
300407 Ampicillin      and      Cloxacillin Capsules         (each         capsule containing                  Ampicillin Trihydrate      and      Cloxacillin Sodium     equivalent     to     the relevant quantities by weight of Ampicillin and Cloxacillin)   1.9%   1.9%  
300408 Cefazolin     Sodium     Injection USP,  1  gm/10  ml.  vial  (each vial  containing  not  less  than  1 gm of Cefazolin)   1.9%   1.9%  
300409 Chloramphenicol Capsules   1.9%   1.9%  
300410 Chloramphenicol      in      liquid suspension/solution     for     oral consumption         in         packed conditionof strength 125 mg per 5 ml   1.9%   1.9%  
300411 Chloramphenicol            Sodium Succinate        Injection        (0.3 gm/vial)    (each    vial    contains Chloramphenicol            Sodium Succinate  equivalent  to  0.3  gm of Chloramphenicol)   1.9%   1.9%  
300412 Erythromycin  Estolate  capsules (each       capsule       containing Erythromycin                 Estolate equivalent  to  relevant  quantity by weight of Erythromycin)   1.9%   1.9%  
300413 Erythromycin         in         liquid suspension/solution     for     oral consumption         in         packed condition  of  strength  125  mg per 5 ml   1.9%   1.9%  
300414 Erythromycin   Stearate   Tablets (each         tablet         containing Erythromycin                 Stearate equivalent  to  relevant  quantity by weight of  Erythromycin)   1.9%   1.9%  
300415 Mebendazole Tablets   1.9%   1.9%  
300416 Ranitidine         Injection        (in ampoule, each 2 ml.  containing Ranitidine            Hydrochloride   1.9%   1.9%  
     
  equivalent     to     50     mg     of Ranitidine)          
300417 Ranitidine  Tablets  (each  tablet containing                   Ranitidine Hydrochloride     equivalent     to relevant  quantity  by  weight  of Ranitidine)   1.9%   1.9%  
300418 Analgin Tablets   1.9%   1.9%  
300419 Ibuprofen Tablets   1.9%   1.9%  
300420 Nifedipine  Capsules  USP  (Soft gelatin Nifedipine Capsules)   1.9%   1.9%  
300421 Salbutamol  Inhaler  in  metered dose  (each  metered  inhalation supplies contain Salbutamol BP 100 mcg)   1.9%   1.9%  
300422 Salbutamol  Tablets  (each  tablet containing  Salbutamol  Sulphate equivalent  to  relevant  quantity by weight of Salbutamol)   1.9%   1.9%  
300423 Anti-Histamine Chlorpheniramine Tablets   1.9%   1.9%  
300424 Cefuroxime Axetil tablets   1.9%   1.9%  
300425 Mepacrine Hydro-Chloride Tablets   1.9%   1.9%  
300426 Enalapril Maleate Tablets   1.9%   1.9%  
300499 Others   1.9%   1.9%  
3005 Wadding,    gauze,    bandages and     similar     articles     (for example,   dressings,   adhesive plasters,    poultices),   impreg- nated or coated with pharma- ceutical  substances  or  put  up in forms or packings for retail sale    for    medical,    surgical, dental or veterinary purposes          
300501 Plaster of Paris Bandage BP or BPC   1.9%   1.9%  
300502 Gauge  swabs,  labsponge,  abdo- minal swabs/pads, gauge rolls Kg 5% 34 1.6% 10.9
300599 Others   1.9%   1.9%  
3006 Pharmaceutical                goods specified   in   note   4   to   this Chapter   1.9%   1.9%  
CHAPTER – 31
31 FERTILIZERS   Nil   Nil  

        B
Tariff Item Description of goods Unit Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has  been availed
Drawback Rate Drawback cap per unit in Rs.(`) Drawback Rate Drawback cap per unit in Rs.(`)
(1) (2) (3) (4) (5) (6) (7)
CHAPTER – 32 TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND OTHER MASTICS; INKS
     
3201 Tanning  extracts  of  vegetable origin; tannins and their salts, ethers,     esters     and     other derivatives   1.9%   1.9%  
3202 Synthetic     organic     tanning substances;  inorganic  tanning substances;                    tanning preparations,  whether  or  not containing    natural    tanning substances;                enzymatic preparations for pre-tanning   1.9%   1.9%  
3203 Colouring matter of vegetable or   animal   origin   (including dyeing  extracts  but  excluding animal black), whether or not chemically                    defined; preparations   as   specified   in Note  3  to  this  Chapter  based on      colouring      matter      of vegetable or animal origin   1.9%   1.9%  
3204 Synthetic    organic    colouring matter,     whether      or     not chemically  defined;   prepara- tions as specified in Note 3 to this      Chapter      based      on synthetic    organic    colouring matter;      synthetic      organic products   of   a   kind   used   as fluorescent brightening agents or  as  luminophores,  whether or not chemically defined          
320401 Pigment Violet   1.9%   1.9%  
320402 Auramine   O   (WS)   Auromine OH, Basic Yellow   1.9%   1.9%  
320403 Methyl Violet Basic Violet   1.9%   1.9%  
320499 Others   1.9%   1.9%  
3205 Colour  lakes;  preparations  as specified   in   Note   3   to   this Chapter based on colour lakes   1.9%   1.9%  
3206 Other       colouring       matter; preparations   as   specified   in Note  3  to  this  Chapter,  other than  those  of  headings  3203, 3204     or     3205;     inorganic products   of   a   kind   used   as luminophores, whether or not chemically defined   1.9%   1.9%  
3207 Prepared  pigments,  prepared opacifiers       and       prepared colours,    vitrifiable    enamels and   glazes,   engobes   (slips), liquid    lustres    and    similar   1.9%   1.9%  
     
  preparations, of a kind used in the    ceramic    enamelling    or glass  industry;  glass  frit  and other   glass,   in   the   form   of powder, granules or flakes          
3208 Paints          and         varnishes (including       enamels       and lacquers)  based  on  synthetic polymers       or       chemically modified    natural    polymers, dispersed   or   dissolved   in   a non-aqueous               medium; solutions  as  defined  in  Note  4 to this Chapter          
320801 Polyester wire enamel   1.9%   1.9%  
320802 Synthetic Enamel Paint   1.9%   1.9%  
320803 Synthetic Enamel White Paint   1.9%   1.9%  
320899 Others   1.9%   1.9%  
3209 Paints          and         varnishes (including       enamels       and lacquers)  based  on  synthetic polymers       or       chemically modified    natural    polymers, dispersed  or  dissolved  in  an aqueous  medium          
320901 Poly Vinyl Acetate Emulsion   1.9%   1.9%  
320999 Others   1.9%   1.9%  
3210 Other   paints   and   varnishes (including   enamels,   lacquers and    distempers);    prepared water pigments of a kind used for finishing leather   1.9%   1.9%  
3211 Prepared driers   1.9%   1.9%  
3212 Pigments   (including   metallic powders and flakes) dispersed in    non-aqueous    media,    in liquid or paste form, of a kind used   in   the   manufacture   of paints    (including    enamels); stamping foils; dyes and other colouring   matter   put   up   in forms  or  packings  for  retail sale          
321201 Hot Stamping foil   1.9%   1.9%  
321299 Others   1.9%   1.9%  
3213 Artists’,          students’          or signboard   painters’   colours, modifiying   tints,   amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings   1.9%   1.9%  
     
3214 Glaziers’      putty,      grafting putty, resin cements, caulking compounds and other mastics; painters’        fillings;        non- refractory                   surfacing prepartions       for       facades, indoor walls, floors, ceilings or the like   1.9%   1.9%  
3215 Printing     ink,     writing     or drawing  ink  and  other  inks, whether  or  not  concentrated or solid          
321501 Printing Ink Black   1.9%   1.9%  
321502 Printing  Ink  in  various  colours other  than  black  with  organic pigment   1.9%   1.9%  
321503 Printing Ink Cyan   1.9%   1.9%  
321504 Printing Ink Magenta   1.9%   1.9%  
321505 Printing Ink Yellow   1.9%   1.9%  
321599 Others   1.9%   1.9%  
CHAPTER – 33 ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR TOILET PREPARATIONS
3301 Essential  oils  (terpene-less  or not),  including  concretes  and absolutes; resinoids; extracted oleoresins;     concentrates     of essential  oils  in  fats,in  fixed oils,   in   waxes   or   the   like, obtained    by    enfleurage    or maceration;      terpenic      by- products  of  the  deterpenation of     essential     oils;     aqueous distillates        and        aqueous solutions of essential oils   1%   0.15%  
3302 Mixtures       of       odoriferous substances      and      mixtures (including  alcoholic  solutions) with a basis of one or more of these   substances,   of   a   kind used    as    raw    materials    in industry;   other   preparations based         on         odoriferous substances, of a kind used for the manufacture of beverages   1%   0.15%  
3303 Perfumes and toilet waters          
330301 Perfumes   1.9%   1.9%  
330399 Others   1.9%   1.9%  
     
3304 Beauty  or  make-up  prepara- tions and preparations for the care  of  the  skin  (other  than medicaments),            including sunscreen          or          suntan preparations;     manicure     or pedicure preparations          
330401 Nail polish in Glass bottles   1.9%   1.9%  
330499 Others   1.9%   1.9%  
3305 Preparations  for  use  on  the hair   1.9%   1.9%  
3306 Preparations     for     oral     or dental      hygiene,      including denture   fixative   pastes   and powders;  yarn  used  to  clean between    the    teeth    (dental floss),    in    individual    retail packages          
330601 Toothpaste including herbal toothpaste   1.9%   1.9%  
330699 Others   1.9%   1.9%  
3307 Pre-shave,   shaving   or   after- shave   preparations,   personal deodorants,     bath     prepara- tions,   depilatories  and  other perfumery,  cosmetic  or  toilet preparations,    not    elsewhere specified         or         included, prepared   room   deodorisers, whether  or  not  perfumed  or having disinfectant properties          
330701 Shaving Cream   1.9%   1.9%  
330702 Perfumed   Agarbatti   /   Incense sticks / Dhoop / Loban Kg 13.5% 51 4% 15.1
330799 Others   1.9%   1.9%  
CHAPTER – 34 SOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING PREPARATIONS, LUBRICATING PREPARATIONS, ARTIFICIAL WAXES, PREPARED WAXES, POLISHING OR SCOURING PREPARATIONS, CANDLES AND SIMILAR ARTICLES, MODELLING PASTES, “DENTAL WAXES” AND DENTAL PREPARATIONS WITH A BASIS OF PLASTER
3401 Soap;   organic   surface-active products and preparations for use  as  soap,  in  the  form  of bars, cakes, moulded pieces or shapes,      whether      or      not containing      soap;      organic surface-active   products   and preparations  for  washing  the skin,  in  the  form  of  liquid  or cream  and  put  up  for  retail sale,       whether       or       not containing       soap;       paper,          
     
  wadding,  felt  and  nonwovens, impregnated,       coated       or covered       with       soap       or detergent          
340101 Ayurvedic Toilet Soap containing coconut Fatty acid   1.9%   1.9%  
340102 Toilet Soap   1.9%   1.9%  
340103 Laundry Soap   1.9%   1.9%  
340199 Others   1.9%   1.9%  
3402 Organic  surface-active  agents (other   than   soap),   surface- active   preparations,   washing preparations             (including auxiliary                       washing preparations)    and    cleaning preparations,  whether  or  not containing   soap,   other   than those of heading 3401          
340201 Sodium Lauryl Sulphate   1.9%   1.9%  
340202 Synthetic  Detergent    Powder  / Cake   1.9%   1.9%  
340203 Sodium          Alfa          Olefine Sulphonate   1.9%   1.9%  
340299 Others   1.9%   1.9%  
3403 Lubricating          preparations (including                 cutting-oil preparations,    bolt    or    nut release preparations, anti-rust or anti-corrosion preparations and   mould   release   prepara- tions, based on lubricants) and preparations  of  a  kind  used for the oil or grease treatment of textile materials, leather,fur skins  or  other  materials,  but excluding              preparations containing,           as           basic constituents,  70% or more  by weight of petroleum oils or of oils obtained from bituminous minerals          
340301 Industrial/Automotive Lubricants   1.9%   1.9%  
340302 Speciallity   Textile   Lubricating Oil (STLO)   1.9%   1.9%  
340399 Others   1.9%   1.9%  
3404 Artificial waxes and prepared waxes   1.9%   1.9%  
     
3405 Polishes     and     creams,     for footwear,         furniture,floors, coachwork,   glass   or   metal, scouring  pastes  and  powders and      similar      preparations (whether or not in the form of paper,          wadding,         felt, nonwovens, cellular plastics or cellular  rubber,  impregnated, coated  or  covered  with  such preparations),            excluding waxes of heading 3404          
340501 Shoe Polish   1.9%   1.9%  
340502 Scouring Powder/ Scouring Bar and Dishwash Bar   1.9%   1.9%  
340599 Others   1.9%   1.9%  
3406 Candles, tapers and the like   1.9%   1.9%  
3407 Modelling    pastes,    including those   put   up   for   children’s amusement;         preparations known  as  “dental  wax”  or  as “dental                     impression compounds”, put up in sets, in packings  for  retail  sale  or  in plates,      horseshoe      shapes, sticks  or  similar  forms;  other preparations     for     use     in dentistry,    with    a    basis    of plaster (of calcined gypsum or calcium sulphate)   1.9%   1.9%  

        B
Tariff Item Description of goods Unit Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has  been availed
Drawback Rate Drawback cap per unit in Rs.(`) Drawback Rate Drawback cap per unit in Rs.(`)
(1) (2) (3) (4) (5) (6) (7)
CHAPTER – 35 ALBUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMES
3501 Casein,  caseinates  and  other casein      derivatives;      casein glues   1%   0.15%  
3502 Albumins                  (including concentrates  of  two  or  more whey  proteins,  containing  by weight  more  than  80%  whey proteins, calculated on the dry matter),      albuminates      and other albumin derivatives   1%   0.15%  
3503 Gelatin  [including  gelatin  in rectangular (including square) sheets, whether or not surface- worked    or    coloured]    and gelatin   derivatives;   isinglass; other  glues  of  animal  origin, excluding    casein    glues    of heading 3501   1.9%   1.9%  
     
3504 Peptones           and           their derivatives;     other     protein substances    and    their    deri- vatives,   not   elsewhere   speci- fied or included; hide powder, whether or not chromed   1.9%   1.9%  
3505 Dextrins  and  other  modified starches        (for        example, pregelatinised    or    esterified starches);    glues    based    on starches,   or   on   dextrins   or other modified starches   1.9%   1.9%  
3506 Prepared    glues    and    other prepared       adhesives,       not elsewhere         specified        or included;    products    suitable for  use  as  glues  or  adhesives, put  up  for  retail  sale  as  glues or  adhesives,  not  exceeding  a net weight of 1 Kg   1.9%   1.9%  
3507 Enzymes;   prepared   enzymes not    elsewhere    specified    or included   1.9%   1.9%  
CHAPTER – 36 EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS; CERTAIN COMBUSTIBLE PREPARATIONS
3601 Propellant powders   1.9%   1.9%  
3602 Prepared     explosives,    other than propellant powders   1.9%   1.9%  
3603 Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators   1.9%   1.9%  
3604 Fireworks,   signalling   flares, rain  rockets,  fog  signals  and other pyrotechnic articles   1.9%   1.9%  
3605 Matches,          other          than pyrotechnic        articles        of heading 3604          
360501 Safety Matches   1.9%   1.9%  
360502 Match   Skillets   made   out   of white board   1.9%   1.9%  
360599 Others   1.9%   1.9%  
3606 Ferro-cerium       and       other pyrophoric alloys in all forms; articles        of        combustible materials  as  specified  in  Note 2 to this Chapter   1.9%   1.9%  
CHAPTER – 37 PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS
     
3701 Photographic  plates  and  film in   the   flat,   sensitised,   un- exposed, of any material other than   paper,   paperboard   or textiles;  instant  print-film  in the flat, sensitised, unexposed, whether or not in packs   1.9%   1.9%  
3702 Photographic   film   in   rolls, sensitised,  unexposed,  of  any material   other   than   paper, paper-board       or       textiles; instant   print   film   in     rolls, sensitised, unexposed   1.9%   1.9%  
3703 Photographic                  paper, paperboard       and       textiles sensitised, unexposed   1.9%   1.9%  
3704 Photographic     plates,     film, paper,     paper     board     and textiles,     exposed     but     not developed   1.9%   1.9%  
3705 Photographic  plates  and  film, exposed  and  developed,  other than cinematographic film   1.9%   1.9%  
3706 Cinematographic               film, exposed       and       developed, whether  or  not  incorporating sound track or consisting only of sound track   1.9%   1.9%  
3707 Chemical     preparations    for photographic uses (other than varnishes,     glues,     adhesives and     similar     preparations); unmixed         products         for photographic  uses,  put  up  in measured  portions  or  put  up for retail sale in a form ready for use   1.9%   1.9%  
CHAPTER – 38 MISCELLANEOUS CHEMICAL PRODUCTS
3801 Artificial   graphite;   colloidal or     semi-colloidal     graphite; preparations        based        on graphite  or  other  carbon  in the   form   of   pastes,   blocks, plates       or       other       semi- manufactures          
380101 Graphite     fine     and     mixed graphite products Kg 2% 8.3 2% 8.3
380199 Others   1.9%   1.9%  
     
3802 Activated   carbon;    activated natural     mineral     products; animal  black,  including  spent animal black   1.9%   1.9%  
3803 Tall    oil,    whether    or    not refined   1.9%   1.9%  
3804 Residual       lyes       for       the manufacture   of   wood   pulp, whether  or  not  concentrated, desugared      or      chemically treated,       including       lignin sulphonates, but excluding tall oil of Heading 3803   1.9%   1.9%  
3805 Gum,     wood     or     sulphate turpentine  and  other  terpenic oils       produced       by       the distillation or other treatment of   coniferous   woods;   crude dipentene; sulphite turpentine and  other  crude  paracymene; pine    oil    containing    alpha- terpineol       as      the      main constituent   1.9%   1.9%  
3806 Rosin   and   resin   acids,   and derivatives      thereof;      rosin spirit and rosin oils; run gums   1.9%   1.9%  
3807 Wood tar; wood tar oils; wood creosote;      wood      naphtha; vegetable      pitch;      brewers’ pitch and similar preparations based  on  rosin,  resin  acids  or on vegetable pitch   1.9%   1.9%  
3808 Insecticides,          rodenticides, fungicides,    herbicides,    anti- sprouting products and plant- growth    regulators,    disinfec- tants   and   similar   products, put  up  in  forms  or  packings for      retail      sale      or      as preparations   or   articles   (for example,          sulphur-treated bands,wicks  and  candles,and fly-papers)          
380801 Aluminium                 Phosphide (Technical)   1.9%   1.9%  
380802 Aluminum Phosphide minimum 56%   1.9%   1.9%  
380803 Napropamide       Tech.       90% minimum   1.9%   1.9%  
380804 Malathion Formulation   1.9%   1.9%  
380805 Malathion Technical   1.9%   1.9%  
380806 Chlorpyriphos Technical   1.9%   1.9%  
     
380807 Cypermethrin formulation   1.9%   1.9%  
380808 Cypermethrin Technical   1.9%   1.9%  
380809 Acephate Technical   1.9%   1.9%  
380810 Chloripyriphos Formulation   1.9%   1.9%  
380811 Fenvalerate Formulation   1.9%   1.9%  
380812 Mancozeb formulation   1.9%   1.9%  
380813 Permethrin Technical   1.9%   1.9%  
380814 Phorate Granules   1.9%   1.9%  
380815 Phorate Tech   1.9%   1.9%  
380816 Ethofumesate 97% min.   1.9%   1.9%  
380817 Alpha Cypermethrin Tech.   1.9%   1.9%  
380818 Phenmedipham Technical (97% min.   1.9%   1.9%  
380819 Acephate 75% min.   1.9%   1.9%  
380820 Dichlorvos Tech.   1.9%   1.9%  
380821 Ethion Technical   1.9%   1.9%  
380822 Isoproturon Technical 97% min.   1.9%   1.9%  
380823 Carbendazim   1.9%   1.9%  
380824 Deltamethrin (Decamethrin) Technical   1.9%   1.9%  
380825 Sodium   Salt   of   2,4   Dichloro Phenoxy Acetic Acid -   (2,4 Di Sodium Salt)   1.9%   1.9%  
380899 Others   1.9%   1.9%  
3809 Finishing  agents,  dye  carriers to   accelerate   the   dyeing   or fixing  of  dye-stuffs  and  other products    and    preparations (for   example,   dressings   and mordants),  of  a  kind  used  in the  textile,  paper,  leather  or like  industries,  not  elsewhere specified or included   1.9%   1.9%  
3810 Pickling      preparations      for metal    surfaces;    fluxes    and other   auxiliary   preparations for     soldering,     brazing    or welding; soldering, brazing or welding   powders   and   pastes consisting  of  metal  and  other materials;   preparations   of   a kind used as cores or coatings for welding electrodes or rods   1.9%   1.9%  
3811 Anti-knock          preparations, oxidation      inhibitors,      gum inhibitors,                    viscosity improvers,          anti-corrosive preparations       and       other prepared        additives,       for mineral        oils        (including gasoline)  or  for  other  liquids   1.9%   1.9%  
     
  used for the same purposes as mineral oils          
3812 Prepared rubber accelerators; compound     plasticisers     for rubber      or      plastics,      not elsewhere         specified        or included;             anti-oxidising preparations       and       other compound      stabilisers      for rubber or plastics          
381201 Rubber Chemical Accelerator   1.9%   1.9%  
381202 Cross   Linking   Agent   (V-CL 300)   1.9%   1.9%  
381203 Dibenzo thiazyl di sulphide   1.9%   1.9%  
381299 Others   1.9%   1.9%  
3813 Preparations  and  charges  for fire-extinguishers;       charged fire-extinguishing grenades   1.9%   1.9%  
3814 Organic    composite    solvents and   thinners,   not   elsewhere specified         or         included; prepared    paint    or    varnish removers   1.9%   1.9%  
3815 Reaction   initiators,   reaction accelerators     and     catalytic preparations,    not    elsewhere specified or included          
381501 Primary Reformer Catalyst   1.9%   1.9%  
381599 Others   1.9%   1.9%  
3816 Refractory  cements,  mortars, concretes         and         similar compositions,      other      than products of heading 3801   1.9%   1.9%  
3817 Mixed      alkylbenzenes      and mixed          alkylnaphthalenes, other  than  those  of  Heading 2707 or 2902   1.9%   1.9%  
3818 Chemical  elements  doped  for use in electronics, in the form of   discs,   wafers   or   similar forms;   chemical   compounds doped for use in electronics   1%   1%  
3819 Hydraulic   brake   fluids   and other    prepared    liquids    for hydraulic    transmission,    not containing  or  containing  less than    70%    by    weight    of petroleum oils or oils obtained from bituminous minerals   1.9%   1.9%  
3820 Anti-freezing        preparations and prepared de-icing fluids   1.9%   1.9%  
     
3821 Prepared   culture   media   for development   or  maintenance of micro-organisms (including viruses   and   the   like)   or   of plant, human or animal cells   1.9%   1.9%  
3822 Diagnostic      or      laboratory reagents      on      a      backing, prepared        diagnostic        or laboratory   reagents   whether or   not   on   a   backing,   other than those of heading 3002 or 3006;      certified      reference materials   1.9%   1.9%  
3823 Industrial        monocarboxylic fatty   acids;   acid   oils   from refining;      industrial      fatty alcohols   1.9%   1.9%  
3824 Prepared  binders for foundry moulds    or    cores;    chemical products  and  preparations  of the      chemical      or      allied industries     (including     those consisting     of     mixtures     of natural        products),        not elsewhere         specified        or included          
382401 Zeolite       (Sodium       Alumina Silicate)   1.9%   1.9%  
382499 Others   1.9%   1.9%  
3825 Residual     products     of     the chemical  or  allied  industries, not    elsewhere    specified    or included;    municipal    waste; sewage   sludge;   other   wastes specified   in   Note   6   to   this Chapter   1.9%   1.9%  
3826 Biodiesel        and        mixtures thereof,    not    containing    or containing  less  than  70%  by weight  of  petroleum  oils  and oils obtained from bituminous minerals   Nil   Nil  
CHAPTER – 39 PLASTICS AND ARTICLES THEREOF
  I. PRIMARY FORMS          
3901 Polymers     of     ethylene,     in primary forms          
390101 Ethylene    Vinyl    Acetate    Co- polymer   1.9%   1.9%  
390199 Others   1.9%   1.9%  
3902 Polymers  of  propylene  or  of other    olefins,     in     primary   1.9%   1.9%  
     
  forms          
3903 Polymers     of     styrene,     in primary forms   1.9%   1.9%  
3904 Polymers  of  vinyl  chloride  or of  other  halogenated  olefins, in primary forms          
390401 PVC Resin   1.9%   1.9%  
390499 Others   1.9%   1.9%  
3905 Polymers of vinyl acetate or of other  vinyl  esters,  in  primary forms; other vinyl polymers in primary forms          
390501 Poly Vinyl Acetate (Solid)   1.9%   1.9%  
390599 Others   1.9%   1.9%  
3906 Acrylic  polymers  in  primary forms   1.9%   1.9%  
3907 Polyacetals,   other   polyethers and epoxide resins, in primary forms; polycarbonates,   alkyd resins,     polyallylesters     and other   polyesters,  in   primary forms          
390701 Polyester (PET) chips   1.9%   1.9%  
390702 Formulated   Polyester    Polyols (with 20% CFC, Spary grade)   1.9%   1.9%  
390703 Poly        Isocynate        Solution containing    Resin/Total    Solid content in Ethyl Acetate Solvent   1.9%   1.9%  
390704 Poly    Butylene    Terephthalate (PBT) Chips   1.9%   1.9%  
390705 Polyester Resin Solution   1.9%   1.9%  
390799 Others   1.9%   1.9%  
3908 Polyamides in primary forms   1.9%   1.9%  
3909 Amino-resins,  phenolic  resins and polyurethanes, in primary forms          
390901 Melamine  Formaldehyde  Resin (Butylated)   1.9%   1.9%  
390902 Heat   Reactive   Liquid   phenol Resin   1.9%   1.9%  
390903 Phenolic Resin   1.9%   1.9%  
390904 Polyurethane    Resin    Solution containing    Resin/Total     solid content in relevant Solvent   1.9%   1.9%  
390905 Synthetic Ketonic Resin   1.9%   1.9%  
390999 Others   1.9%   1.9%  
3910 Silicones in primary forms          
391001 Amino   Modified   Polysiloxane fluid   1.9%   1.9%  
391099 Others   1.9%   1.9%  
     
3911 Petroleum  resins,  coumarone- indene    resins,    polyterpenes, polysulphides,    polysulphones and  other  products  specified in Note 3 to this Chapter, not elsewhere         specified        or included, in primary forms   1.9%   1.9%  
3912 Cellulose    and    its    chemical derivatives,     not     elsewhere specified     or     included,     in primary forms   1.9%   1.9%  
3913 Natural        polymers        (for example,    alginic    acid)    and modified    natural    polymers (for       example,       hardened proteins,  chemical  derivatives of      natural     rubber),     not elsewhere         specified        or included, in primary forms   1.9%   1.9%  
3914 Ion–exchangers      based      on polymers  of  headings  3901  to 3913, in primary forms   1.9%   1.9%  
  II. – WASTE, PARINGS AND SCRAP;SEMIMANU- FACTURES; ARTICLES          
3915 Waste,  parings  and  scrap,  of plastics   Nil   Nil  
3916 Monafilament   of   which   any cross-sectional          dimension exceeds 1mm, rods, sticks and profile shapes, whether or not surface-worked       but       not otherwise worked, of plastics   1.9%   1.9%  
3917 Tubes,  pipes  and  hoses,  and fittings  therefor  (for  example, joints,    elbows,    flanges),    of plastics          
391701 PVC   transparent   hose   /   rigid casing  pipes  /  rigid  well  casing or screen pipes Kg 7% 9 1.9% 2.4
391799 Others   1.9%   1.9%  
3918 Floor   coverings   of   plastics, whether  or  not  self-adhesive, in rolls or in the form of tiles; wall   or   ceiling   coverings   of plastics,  as  defined  in  Note  9 to  this Chapter          
391801 Vinyl  Flooring  with  or  without backing Kg 7% 10 1.9% 2.7
391802 Polypropylene Mats Kg 7% 17 1.9% 4.6
391803 Mats/Rugs    made    of    LDPE/ LLDPE Kg 7% 15 1.9% 4.1
     
391899 Others   1.9%   1.9%  

        B
Tariff Item Description of goods Unit Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has  been availed
Drawback Rate Drawback cap per unit in Rs.(`) Drawback Rate Drawback cap per unit in Rs.(`)
(1) (2) (3) (4) (5) (6) (7)
3919 Self-adhesive     plates,   sheets, film, foil, tape, strip and other flat      shapes,      of      plastics, whether or not in rolls          
391901 PVC Electrical Insulation Tapes   1.9%   1.9%  
391999 Others   1.9%   1.9%  
3920 Other  plates,  sheets,  film,  foil and   strip,   of   plastics,   non- cellular    and  not  reinforced, laminated,       supported       or similarly combined with other materials          
392001 HDPE      Tapes      with      U.V. Stabilisation    2%    by    weight Plain/Fabricated Kg 7% 12 1.9% 3.3
392002 BOPP film Kg 7% 12 1.9% 3.3
392003 P.P       Tapes        with       U.V. Stabilisation    2%    by    weight Plain/Fabricated Kg 7% 12 1.9% 3.3
392004 PVC  Rigid  Free  Foam  Board Cellular  Film,  Foil  and  Sheets of PVC Rigid Free Foam Board Kg 7% 10 1.9% 2.7
392005 Laser   Printer   Film   (Polyester Based) Kg 7% 13 1.9% 3.5
392006 Polyester       film       (including Biaxially    Oriented    Polyester Film)          or          Polyethylene Terephthalic Film Kg 7% 13 1.9% 3.5
392007 PVC Rigid/Flexible Film/ Sheet Kg 7% 10 1.9% 2.7
392008 Sun    Control    Polyester    Film (Reflective/     Non     Reflective Single/   Two   Ply   with   Liner, With/Without  Scratch  Resistant Coating   1.9%   1.9%  
392009 Printed      flexible      packaging material of one layer  or printed or unprinted adhesive laminated /extrusion    laminated    flexible packaging          material          of multilayers of relevant substrate with  or  without  hotmel  in  the form   of   rolls/   strips/   sheets/ labels/wrappers   1.9%   1.9%  
392010 Polyester   offset   plate   (60-130 micron)   1.9%   1.9%  
392099 Others   1.9%   1.9%  
3921 Other plates, sheets, film , foil and strip, of plastics          
392101 Lacquer     Coated     Aluminium Metallized   Polyester   Film   in different colours (Yarn Grade)   1.9%   1.9%  
     
392102 Polyester       Metallized       film (Aluminium coated film) Kg 7% 15 1.9% 4.1
392103 Capacitiors    Grade    Metalized Plastic Film   1.9%   1.9%  
392104 Printed      flexible      packaging material of one layer  or printed or unprinted adhesive laminated /extrusion    laminated    flexible packaging          material          of multilayers of relevant substrate with  or  without  hotmel  in  the form   of   rolls/   strips/   sheets/ labels/wrappers   1.9%   1.9%  
392199 Others   1.9%   1.9%  
3922 Baths,    shower-baths,    sinks, wash-basins,   bidets,   lavatory pans,      seats      and      covers, flushing  cisterns  and  similar sanitary ware, of plastics   1.9%   1.9%  
3923 Articles for the conveyance or packing  of  goods,  of  plastics; stoppers,  lids,  caps  and  other closures, of plastics          
392301 HDPE  Woven  fabrics  /  bags  / /sacks,       whether       or       not laminated, with or without U.V. stabilization,   with   or   without liners / fasteners Kg 7% 13 1.9% 3.5
392302 Polypropylene  Woven  fabrics  / bags   /   sacks,   whether   or   not laminated, with or without U.V. stabilization,   with   or   without liners / fasteners Kg 7% 13 1.9% 3.5
392303 Printed      flexible      packaging material of one layer  or printed or unprinted adhesive laminated /extrusion    laminated    flexible packaging          material          of multilayers of relevant substrate with    or    without    hotmel,    in pouch form   1.9%   1.9%  
392304 Stoppers,  lids,  caps  and  other closures Kg 7% 13 1.9% 3.5
392305 Flexible      Intermediate      Bulk Containers (FIBC) Kg 7% 18 1.9% 4.9
392399 Others   1.9%   1.9%  
3924 Tableware,           kitchenware, other  household  articles  and hygienic  or  toilet  articles,  of plastics          
     
392401 Plastic  Body  Vaccum  Flask  in various  sizes  with  silver  coated Glass Refill Kg 7% 13 1.9% 3.5
392402 Plastic  insulated  ware  (hot  pot) with stainless steel liners Kg 7% 15 1.9% 4.1
392403 Plastic  insulated  ware  (Tiffin) with stainless steel container Kg 7% 15 1.9% 4.1
392404 Other    plastic   insulated   ware including   ice   pails   and   water bottles Kg 7% 13 1.9% 3.5
392499 Others   1.9%   1.9%  
3925 Builders’ ware of  plastics, not elsewhere         specified        or included   1.9%   1.9%  
3926 Other  articles  of  plastics  and articles  of  other  materials  of headings 3901 to 3914          
392601 Articles made of Poly-carbonate with          Metallic/Non-metallic components   1.9%   1.9%  
392602 Industrial     Laminates     (Paper based/fabric    based    electrical/ mechanical)   1.9%   1.9%  
392699 Others Kg 7% 13 1.9% 3.5
CHAPTER – 40 RUBBER AND ARTICLES THEREOF
4001 Natural rubber, balata, gutta- percha,   guayule,   chicle   and similar     natural     gums,     in primary  forms  or  in  plates, sheets or strip   1%   0.15%  
4002 Synthetic  rubber  and  factice derived  from  oils,  in  primary forms  or  in  plates,  sheets  or strip; mixtures of any product of   heading   4001   with   any product   of   this   heading,   in primary  forms  or  in  plates, sheets or strip          
400201 EPDM Flocked Rubber Profile Kg 7% 6.3 1.9% 1.7
400202 EPDM Solid Rubber Profile   1.9%   1.9%  
400203 Vinyl Pyridine Latex   1.9%   1.9%  
400299 Others   1.9%   1.9%  
4003 Reclaimed rubber in primary forms  or   in  plates,  sheets  or strip   1.9%   1.9%  
4004 Waste,  parings  and  scrap  of rubber    (other    than    hard rubber)    and    powders    and granules obtained therefrom   Nil   Nil  
     
4005 Compounded                rubber, unvulcanised,     in     primary forms  or  in  plates,  sheets  or strip          
400501 Tread Rubber / Rubber Strips / Lugs Strips Kg 7% 14 1.9% 3.8
400502 Compounded  rubber sheet/strip Kg 7% 14 1.9% 3.8
400599 Others   1.9%   1.9%  
4006 Other   forms   (for   example, rods,     tubes     and     profile shapes)     and     articles     (for example,  discs  and  rings),  of unvulcanised rubber   1.9%   1.9%  
4007 Vulcanised rubber thread and cord   1.9%   1.9%  
4008 Plates,  sheets,  strip,  rods  and profile  shapes,  of  vulcanised rubber     other     than     hard rubber          
400801 Precured  Tread  Rubber/Rubber Strips/Lugs Strips Kg 7% 14 1.9% 3.8
400899 Others   1.9%   1.9%  
4009 Tubes,   pipes   and   hoses,   of vulcanised  rubber  other  than hard  rubber,  with  or without their   fittings   (for   example, joints, elbows, flanges)          
400901 Rubber     Hose     of     different dimensions Kg 7% 14 1.9% 3.8
400999 Others   1.9%   1.9%  
4010 Conveyor     or     transmission belts  or  belting  of  vulcanised rubber          
401001 Vee/Fan Belts Reinforced, with Manmade     Textile    Cord/Vee Belts with Kevlar   1.9%   1.9%  
401002 Conveyor     Rubber     Belt     of relevant    natural    /    Synthetic Rubber   1.9%   1.9%  
401099 Others   1.9%   1.9%  
4011 New     pneumatic    tyres,    of rubber          
401101 Tubeless all Steel Radial tyres Kg 2.4% 8 2.4% 8
401102 Automobile     Tubeless     Tyre reinforced    with    Nylon    Tyre Cord   Warp   Sheet   or   Rayon Tyre Cord Warp Sheet Kg 2.4% 8 2.4% 8
401103 Automobile    Tyres    reinforced with   Nylon   tyre-cord   Warp- sheet  or  rayon  tyre  cord  warp- sheet Kg 2.4% 8 2.4% 8
     
401104 Bicycle/cycle-rickshaw Tyres Kg 7.7% 17.3 2.4% 5.4
401199 Others   1.9%   1.9%  
4012 Retreaded  or used pneumatic tyres    of    rubber,    solid    or cushion   tyres,   tyre   Treads and tyre flaps, of rubber   1.9%   1.9%  
4013 Inner tubes, of rubber          
401301 Bicycle tubes Kg 6.2% 18.9 2.4% 7.3
401302 Butyl   tubes,  other  than  cycle tubes Kg 2.4% 7.3 2.4% 7.3
401399 Others   1.9%   1.9%  
4014 Hygenic    or    pharmaceutical articles   (including   teats),   of vulcanised  rubber  other  than hard  rubber,  with  or without fittings of hard rubber          
401401 Rubber Condoms   1.9%   1.9%  
401499 Others   1.9%   1.9%  
4015 Articles     of     apparel     and clothing accessories (including gloves,  mittens  and mitts)  for all   purposes,   of   vulcanised rubber     other     than     Hard rubber   1.9%   1.9%  
4016 Other   articles   of   vulcanised rubber     other     than     hard rubber          
401601 Automobile      Rubber      Parts (Moulded  /  Extruded  or  Metal Fitted,  whether  bonded  or  not, including engine mountings) Kg 2% 16 2% 16
401602 General      Purpose      Relevant Natural      Rubber/      Synthetic Rubber          based          Rubber compounded     sheets/     Rings/ Gaskets Kg 7% 14 1.9% 3.8
401603 Rubber Hawai Chappal   1.9%   1.9%  
401604 Rubber    Moulded    goods    in EPDM   of   different   size   and shape Kg 7% 27 1.9% 7.3
401699 Others   1.9%   1.9%  
4017 Hard   rubber   (for   example, ebonite)        in    all        forms, including    waste    and  scrap; articles  of hard rubber   1.9%   1.9%  
CHAPTER – 41 RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER
     
4101 Raw  hides and skins of bovine (including   buffalo)   or   equine animals (fresh or salted, dried, limed,    pickled    or    otherwise preserved,    but    not    tanned, parchment-dressed  or  further prepared),    whether    or    not dehaired or split   Nil   Nil  
4102 Raw  skins  of  sheep  or  lambs (fresh,  or  salted,  dried,  limed, pickled or otherwise preserved, but   not   tanned,   parchment- dressed  or  further  prepared), whether or not with wool on or split.   Nil   Nil  
4103 Other   raw   hides   and   skins (fresh,  or  salted,  dried,  limed, pickled or otherwise preserved, but   not   tanned,   parchment- dressed  or  further  prepared), whether   or   not   dehaired   or split.   Nil   Nil  
4104 Tanned   or   crust   hides   and skins    of    bovine    (including buffalo)    or    equine    animals, without hair on, whether or not split, but not further prepared   Nil   Nil  
4105 Tanned or crust skins of sheep or   lambs,   without   wool   on, whether    or  not  split,  but  not further prepared   Nil   Nil  
4106 Tanned   or   crust   hides   and skins of other animals, without wool or hair on, whether or not split but not further prepared   Nil   Nil  
4107 Leather further prepared after tanning  or  crusting,  including parchment-dressed  leather,  of bovine   (including   buffalo)   or equine   animals,   without   hair on,  whether  or  not  split,  other than leather of heading 4114          
410701 Finished leather  of cow/ buffalo/ calf Sq. ft. 6% 10.3 1.3% 2.2
410702 Lining  leather  of  cow  /  buffalo/ calf Sq. ft. 6% 8.2 1.3% 1.8
410799 Others   1.3%   1.3%  
4112 Leather further prepared after tanning  or  crusting,  including parchment-dressed  leather,  of sheep  or  lamb,  without  wool          
     
  on,  whether  or  not  split,  other than leather of heading 4114          
411201 Finished leather of sheep/lamb Sq. ft. 6% 10.3 1.3% 2.2
411202 Lining leather of sheep/lamb Sq. ft. 6% 8.2 1.3% 1.8
4113 Leather further prepared after tanning  or  crusting,  including parchment-dressed  leather,  of other animals, without wool or hair  on,  whether  or  not  split, other  than  leather  of  heading 4114          
411301 Finished leather of goat/kid Sq. ft. 6% 10.3 1.3% 2.2
411302 Lining leather of goat/kid Sq. ft. 6% 8.2 1.3% 1.8
411399 Others   1.3%   1.3%  
4114 Chamois   (including   combina- tion   chamois)   leather;   patent leather  and  patent  laminated leather ; metallised leather Sq. ft. 6% 10.3 1.3% 2.2
4115 Composition    leather   with    a basis of leather or leather fiber, in     slabs,     sheets     or    strip, whether or not in rolls; parings and other waste of leather or of composition       leather,       not suitable for the manufacture of leather   articles;   leather   dust, powder and flour   Nil   Nil  

        B
Tariff Item Description of goods Unit Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has  been availed
Drawback Rate Drawback cap per unit in Rs.(`) Drawback Rate Drawback cap per unit in Rs.(`)
(1) (2) (3) (4) (5) (6) (7)
CHAPTER – 42 ARTICLES OF LEATHER; SADDLERY AND HARNESS, TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT)
4201 Saddlery  and  harness  for  any animal (including traces, leads, knee    pads,    muzzles,    saddle cloths,  saddle  bags,  dog  coats and the like), of any material          
420101 Harness  made of leather Piece 7.4% 148 1.4% 28
420102 Saddles made of leather Piece 7.8% 460 1.1% 64.9
420103 Harness   and  Saddlery,  made  of non-leather  including  textiles  or synthetic materials Piece 7% 115 1.1% 18.1
420104 Parts/Components    of    Harness and Saddlery, made of leather or non-leather  including Textiles or Synthetic materials Piece 7% 115 1.1% 18.1
420199 Others Piece 7% 115 1.1% 18.1
4202 Trunks,      suit-cases,     vanity- cases,    executive-cases,    brief- cases, school satchels, spectacle cases,  binocular  cases,  camera cases,      musical      instrument cases,  gun  cases,  holsters  and similar   containers;   travelling-          
     
  bags,      insulated      food      or beverages    bags,    toilet    bags, rucksacks,                  handbags, shopping-bags,  wallets,  purses, map-cases,          cigarette-cases, tobacco-   pouches,   tool   bags, sports     bags,     bottle-     cases, jewellery  boxes,  powder-boxes, cutlery     cases     and     similar containers,   of   leather   or   of composition        leather,        of sheeting  of  plastics,  of  textile materials,  of  vulcanized  fiber or of paper-board, or wholly or mainly    covered    with    such materials or with paper          
420201 Trunks,      suit-cases,     vanity- cases,                  executive-cases (including  laptop  bags),  brief- cases,          school          satchels, travelling  bags  /luggages  and similar containers          
42020101 With outer surface of   leather, of composition leather  or  of patent leather Piece 7.9% 530 1.7% 114.1
42020102 With   outer   surface   of   plastic and/or textile material Piece 7% 390 1.7% 94.7
42020199 Others Piece 5% 270 1.7% 91.8
420202 Hand-bags  or  shopping  bags, whether  or  not  with  shoulder strap,  including  those  without handle          
42020201 With outer surface of   leather, of composition leather  or  of patent leather Piece 7.9% 245 1.7% 52.7
42020202 Of cotton Kg 7.3% 70 2% 19.2
42020299 Others Piece 7% 145 1.7% 35.2
420203 Articles   of   a   kind   normally carried in the  pocket  or in  the handbag          
42020301 With outer surface of   leather, of composition leather   or of patent leather Piece 7.9% 64 1.7% 13.8
42020399 Others Piece 7% 35 1.7% 8.5
420204 Other articles          
42020401 With  outer  surface  of  leather,  of composition leather  or  of patent leather Piece 7.9% 64 1.7% 13.8
42020499 Others Piece 7% 35 1.7% 8.5
4203 Articles      of      apparel      and clothing  accessories,  of  leather or of composition leather          
     
420301 Articles   of   apparel,   made   of leather Piece 9.5% 820 2.4% 207.2
420302 Articles   of   apparel,   made   of leather in combination with other materials Piece 9% 460 2.4% 122.7
420303 Gloves,   specially   designed   for use in sports namely Golf Gloves made of leather Piece 8.3% 21 2.6% 6.6
420304 Gloves,   specially   designed   for use in sports namely Golf Gloves made  of  leather  in  combination with textile materials Piece 8.3% 21 2.6% 6.6
420305 Gloves    for    use    in    industry including   cut   resistant   gloves, heat    resistant    gloves,    garden gloves,   work   gloves,   welding gloves, water resistant gloves and driving  gloves,  made  of  leather with  or  without  cotton/synthetic material Pair 8% 18.5 1.3% 3.0
420306 Other gloves made of leather Pair 6.5% 50 1.3% 10.0
420307 Belts  (with  or  without  an  extra buckle)  and  bandoliers  made  of leather Piece 6.5% 38 1.9% 11.1
420308 Aprons made of leather Piece 6.5% 190 1.9% 55.5
420399 Others Piece 6.5% 65 1.9% 19.0
4204 Omitted          
4205 Other articles of leather or of composition leather          
420501 Leather sofa cover Sq. ft. 7.5% 17 1.3% 2.9
420502 Other      upholstery      including automobile upholstery Sq. ft. 7.5% 17 1.3% 2.9
420503 Mats/carpets         of         leather/ composition  leather or of leather in     combination     with     other materials Sq. Mtrs. 5% 180 1.3% 46.8
420599 Other      articles      of      leather/ composition  leather or of leather in     combination     with     other materials (including woven mesh /panels/woven belts/braids strips/ laces/cords in rolls or cut pieces) Kg 5% 98 1.3% 25.5
4206 Articles of gut (other than silk- worm    gut),    of    goldbeater’s skin, of bladders or of tendons   1.3%   1.3%  
CHAPTER – 43 FURSKINS AND ARTIFICAL FUR;MANUFACTURES THEREOF
4301 Raw     fur     skins     (including heads,  tails,  paws  and  other pieces or cuttings, suitable for furriers’  use),  other  than  raw hides   and   skins   of   headings   Nil   Nil  
     
  4101, 4102 or 4103          
4302 Tanned  or  dressed  fur  skins (including  heads,    tails,  paws and  other  pieces  or  cuttings), unassembled,    or    assembled (without  the  addition  of  other materials)  other  than  those  of heading 4303   Nil   Nil  
4303 Articles   of   apparel,   clothing accessories  and  other  articles of fur skin          
430301 Articles   of   apparel,   made   of leather     and     lining     of     fur skin/artificial fur Piece 9.5% 820 2.4% 207.2
430399 Others   Nil   Nil  
4304 Artificial    fur    and    articles thereof          
430401 Acrylic    fur    fabric    ‘with    or without embroidery’ and/or with or    without    metallised    yarn’ (Acrylic content 100%)   1.9%   1.9%  
430499 Others   Nil   Nil  
CHAPTER – 44 WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL
4401 Fuel wood, in logs, in billets, in twigs,  in  faggots  or  in  similar forms; wood in chips or parti- cles;  sawdust  and  wood  waste and   scrap,   whether   or   not agglomerated  in  logs,  brique- ttes, pellets or similar forms   Nil   Nil  
4402 Wood charcoal (including shell or  nut  charcoal),  whether  or not agglomerated   Nil   Nil  
4403 Wood  in  the  rough,  whether or   not   stripped   of   bark   or sapwood, or roughly squared   Nil   Nil  
4404 Hoopwood;  split  poles;  piles, pickets   and   stakes   of   wood, pointed       but       not       sawn lengthwise;     wooden     sticks, roughly    trimmed    but    not turned,    bent    or    otherwise worked,     suitable     for     the manufacture of walking sticks, umbrellas, tool handles  or  the like; chipwood and the like   Nil   Nil  
4405 Wood wool; wood flour   Nil   Nil  
4406 Railway  or  tramway  sleepers (crossties) of wood   Nil   Nil  
     
4407 Wood      sawn      or      chipped lengthwise,   sliced   or   peeled, whether or not planed, sanded or  endjointed,  of  a  thickness exceeding 6 mm   Nil   Nil  
4408 Sheets          for          veneering (including  those  obtained  by slicing   laminated   wood),   for plywood      or      for      similar laminated    wood    and    other wood,  sawn  lengthwise,  sliced or   peeled,   whether   or   not planed, sanded, spliced or end- jointed,   of   a   thickness   not exceeding 6 mm   1%   0.15%  
4409 Wood   (including   strips   and friezes   for   parquet   flooring, not   assembled)   continuously shaped     (tongued,     grooved, rebated, chamfered, v-jointed, beaded,  moulded,  rounded  or the like) along any of its edges or    faces,    whether    or    not planed, sanded or end-jointed          
440901 Parquet   1.9%   1.9%  
440999 Others   Nil   Nil  
4410 Particle       board,       oriented strand     board     (OSB)     and similar  board  (for     example wafer board) of wood or other ligneous materials, whether or not  agglomerated  with  resins or     other     organic     binding substances   1.9%   1.9%  
4411 Fibreboard  of  wood  or  other ligneous materials, whether or not   bonded   with   resins   or other organic substances   1.9%   1.9%  
4412 Plywood, veneered panels and similar laminated wood          
441201 Plywood   1.9%   1.9%  
441299 Others   1.9%   1.9%  
4413 Densified    wood,    in    blocks, plates, strips or profile shapes   1.9%   1.9%  
4414 Wooden  frames  for  paintings, photographs,      mirrors      or similar objects Kg 5% 33 1.9% 12.5
     
4415 Packing  cases,  boxes,  crates, drums  and  similar  packings, of     wood;     cable-drums     of wood; pallets, Box pallets and other  load  boards,  of  wood; pallet collars of wood   1.9%   1.9%  
4416 Casks,  barrels,  vats,  tubs  and other  coopers’  products  and parts      thereof,      of      wood, including staves   1.9%   1.9%  
4417 Tools,      tool      bodies,      tool handles,    broom    or    brush bodies  and  handles,  of  wood; boot or shoe lasts and trees, of wood   1.9%   1.9%  
4418 Builders’         joinery         and carpentry  of  wood,  including cellular         wood         panels, assembled     flooring     panels, Shingles and shakes   1.9%   1.9%  
4419 Tableware   and   kitchenware, of wood Kg 5% 33 1.9% 12.5
4420 Wood   marquetry   and   inlaid wood;  caskets  and  cases  for jewellery     or     cutlery,     and similar    articles,    of    wood; statuettes          and          other ornaments,  of  wood;  wooden articles of furniture not falling in chapter 94 Kg 5% 33 1.9% 12.5
4421 Other articles of wood          
442101 Handicraft/Artware of wood Kg 5% 33 1.9% 12.5
442199 Others   1.9%   1.9%  
CHAPTER – 45
45 CORK  AND  ARTICLES  OF CORK   Nil   Nil  
CHAPTER – 46 MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKET-WARE AND WICKERWORK
4601 Plaints  and  similar  products of  plating  materials,  whether or  not  assembled  into  strips; plaiting  materisls,  plaits  and similar   products   of   plaiting materials,  bound  togatger  in parallel  strand  or  woven,  in sheet   from,   whether   or   not being    finished    articles    (for exemple,       mats,       matting, screens)          
460101 Polypropylene Mats Kg 7% 17 1.9% 4.6
     
460199 Others   Nil   Nil  
4602 Basketwork,  wickerwork  and othert  articles,  made  directly to      shape      from      plaiting materials   or   made   up   from goods of heading 4601; articles of loofah   Nil   Nil  
CHAPTER – 47
47 PULP  OF  WOOD  OR     OF OTHER                    FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP)         PAPER         OR PAPERBOARD   Nil   Nil  

        B
Tariff Item Description of goods Unit Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has  been availed
Drawback Rate Drawback cap per unit in Rs.(`) Drawback Rate Drawback cap per unit in Rs.(`)
(1) (2) (3) (4) (5) (6) (7)
CHAPTER – 48 PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD
4801 Newsprint, in rolls or sheets   Nil   Nil  
4802 Uncoated          paper          and paperboard, of a kind used for writing,    printing    or    other graphic   purposes,   and   non perforated     punch  card  and punch tape paper , in rolls or rectangular (including square) sheets  of  any  size,  other  than paper   of    heading   4801   or 4803;  hand-made  paper  and paperboard   1.9%   1.9%  
4803 Toilet  or  facial   tissue  stock, towel   or   napkin   stock   and similar  paper  of  a  kind  used for    household    or    sanitary purposes,    cellulose   wadding and  webs  of  cellulose  fibres, whether      or      not      creped, crinkled,                    embossed, perforated,    surface-coloured, surface-decorated  or  printed, in rolls or sheets          
480301 Tissue  paper  rolls  whether  or not   interleaved   (multiply)  and facial tissue paper Kg 6.2% 6 1.9% 1.8
480399 Others   1.9%   1.9%  
4804 Uncoated   Kraft   Paper   And Paper-Board,     In  Rolls     Or Sheets,   Other Than That   Of Heading  4802 Or  4803   1.9%   1.9%  
4805 Other   uncoated   paper   and paperboard, in rolls or sheets, not      further      worked      or processed than as specified   in Note 3  to this Chapter   1.9%   1.9%  
     
4806 Vegetable                parchment, greaseproof    papers,    tracing papers and glassine and other glazed         transparent         or translucent papers, in rolls or sheets   1.9%   1.9%  
4807 Composite         paper         and paperboard (made by sticking flat     layers     of     paper     or paperboard  together  with  an adhesive),   not   surface-coated or   impregnated,   whether   or not   internally   reinforced,   in rolls or sheets   1.9%   1.9%  
4808 Paper       and       paperboard, corrugated   (with   or   without glued    flat    surface    sheets), creped, crinkled, embossed  or perforated,  in  rolls  or  sheets, other  than  paper  of  the  kind described in heading 4803   1.9%   1.9%  
4809 Carbon paper, self-copy paper and  other  copying  or  transfer papers   (including   coated   or impregnated        paper        for duplicator   stencils   or   offset plates),      whether      or      not printed, in rolls or sheets   1.9%   1.9%  
4810 Paper and paperboard, coated on   one   or   both   sides   with kaolin  (China  clay)  or  other inorganic  substances,  with  or without a binder, and with no other  coating,  whether  or  not surface   –   coloured,   surface- decorated  or  printed,  in  rolls or      rectangular      (including square) sheets, of any size   1.9%   1.9%  
4811 Paper,   paperboard,   cellulose wadding and webs of cellulose fibres,   coated,   impregnated, covered,          surfacecoloured, surface-decorated  or  printed, in      rolls      or      rectangular (including   square)   sheets,   of any  size,  other  than  goods  of the  kind  described in  heading 4803, 4809 or 4810   1.9%   1.9%  
4812 Filter blocks, slabs and plates, of paper pulp   1.9%   1.9%  
     
4813 Cigarette   paper,   whether   or not  cut  to  size  or  in  the  form of booklets or tubes   1.9%   1.9%  
4814 Wallpaper   and   similar   wall coverings;                      window transparencies of paper   1.9%   1.9%  
4815 Deleted          
4816 Carbon-paper,            self-copy paper  and  other  copying  or transfer   papers   (other   than those     of      heading     4809), duplicator  stencils  and  offset plates,  of  paper,  whether  or not put up in boxes   1.9%   1.9%  
4817 Envelopes,  letter  cards,  plain postcards and correspondence cards,   of    paper   or   paper- board; boxes, pouches, wallets and  writing  compendiums,  of paper         or         paperboard, containing   an   assortment   of paper stationery          
481701 Postal/  Non-Postal  Stationeries such as various type and size of Plain/Printed              Envelopes, Window/Airmail       Envelopes/ Canvas   Coated   Products   not elsewhere specified Kg 7% 5 1.9% 1.4
481702 Envelopes,  letter     cards,  plain post   cards and   correspondence cards Kg 7% 5 1.9% 1.4
481799 Others   1.9%   1.9%  
4818 Toilet     paper     and     similar paper,   cellulose   wadding   or webs  of  cellulose  fibres,  of  a kind   used   for   household   or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut      to      size      or      shape; handkerchiefs,            cleansing tissues,   towels,   table   cloths, serviettes,    bed    sheets    and similar household, sanitary or hospital   articles,   articles   of apparel          and          clothing accessories,    of    paper    pulp, paper,   cellulose   wadding   or webs of cellulose fibres   1.9%   1.9%  
     
4819 Cartons,   boxes,   cases,   bags and  other  packing  containers, of         paper,        paperboard, cellulose  wadding  or  webs  of cellulose    fibres;    box    files, letter     trays,     and     similar articles,       of       paper       or paperboard  of  a  kind  used  in offices, shops or the like   1.9%   1.9%  
4820 Registers, account books, note books,   order   books,   receipt books,            letter            pads, memorandum    pads,    diaries and    similar    articles,    excise books,  blotting-pads,  binders (loose-leaf  or  other),  folders, file covers,   manifold business forms, interleaved carbon sets and       other       articles       of stationery,      of      paper      or paperboard;       albums       for samples or for collections and book    covers,    of    paper    or paperboard          
482001 Ruled/   Un-ruled/   Printed  with Soft/   Hard   Cover   with   PVC/ BOPP       jacket/       Laminated Stationery  items   like   Exercise Book/        Diary/        Notebook/ Register/ Writing Pad/  Drawing Book Kg 6.7% 7.2 1.9% 2.0
482002 Registers,  accounts  books,  note books,    order    books,    receipt books, letter pads, memorandum pads,   diaries,   exercise   books, made  of  printing/writing  paper or of cream wove paper Kg 6.7% 6.6 1.9% 1.9
482003 Registers,  accounts  books,  note books,    order    books,    receipt books, letter pads, memorandum pads,   diaries,   exercise   books, made  of  maplitho  paper  or  of M.G.   tissue   paper   or   of   art paper/board Kg 6.7% 6 1.9% 1.7
482004 Registers,  accounts  books,  note books,    order    books,    receipt books, letter pads, memorandum pads,   diaries,   exercise   books, made    of    grey/pulp/straw/mill board Kg 6.7% 4 1.9% 1.1
482005 File folders/file folders with zips and clips Kg 6.7% 7.2 1.9% 2
     
482006 Registers,  books,  diaries,  with leather  cover  with  dimensions on  each  side  measuring  more than six inches Piece 6.7% 49 1.9% 13.9
482007 Registers,  books,  diaries,  with leather cover with dimension of at least one side equal to or less than six inches Piece 6.7% 24.5 1.9% 6.9
482099 Others   1.9%   1.9%  
4821 Paper or paperboard labels of all    kinds,    whether    or    not printed   1.9%   1.9%  
4822 Bobbins,    spools,    cops    and similar    supports    of    paper pulp,   paper   or   paperboard (whether or not perforated or hardened)   1.9%   1.9%  
4823 Other     paper,     paperboard, cellulose wadding and webs of cellulose  fibres,  cut  to  size  or shape;  other  articles  of  paper pulp,      paper,      paperboard, cellulose  wadding  or  webs  of cellulose fibres          
482301 Single         Side         Decorative Laminates with barrier paper Kg 6.3% 8 1.9% 2.4
482302 Decorative    handicraft    articles made of papier-mache Kg 5% 50 1.5% 15
482399 Others   1.9%   1.9%  
CHAPTER – 49 PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRODUCTS OF THE PRINTING INDUSTRY; MANUSCRIPTS, TYPESCRIPTS AND PLANS
4901 Printed     books,     brochures, leaflets   and   similar   printed matter,   whether   or   not   in single sheets          
490101 Single/   Multi   Colour   Printed Books with/ without Soft/ Hard, PVC/  BOPP  Laminated  Jacket Cover Kg 7% 13 1.9% 3.5
490102 Books all sorts, other than those made     of          newsprint     and excluding    educational    books made     out     of     duty     paid writing /printing  paper Kg 7% 13 1.9% 3.5
490199 Others   1.9%   1.9%  
4902 Newspapers,     journals     and periodicals,   whether   or   not illustrated       or       containing advertising material          
490201 Periodicals/    Magazines    other than those made of newsprint Kg 6.7% 11 1.9% 3.1
     
490299 Others   1.9%   1.9%  
4903 Children's picture, drawing or colouring books   1.9%   1.9%  
4904 Music,       printed       or       in manuscript,   whether   or   not bound or illustrated   1.9%   1.9%  
4905 Maps   and   hydrographic   or similar  charts  of  all     kinds, including  atlases,  wall  maps, topographical       plans       and globes, printed          
490501 Printed maps and   hydrographic or   similar   charts  of   all  kinds (including    atlases,  wall  maps, topographical   plans)   made   of printing/writing    paper    or    of cream     wove     paper     or     of maplitho paper or or M.G. tissue paper or of art paper/board or of grey/pulp/straw/mill board Kg 6.7% 11 1.9% 3.1
490502 Printed    postcard    and    /    or greeting   cards   made   from   art paper/art board Kg 6.7% 11 1.9% 3.1
490599 Others   1.9%   1.9%  
4906 Plans     and     drawings     for architectural,        engineering, industrial,              commercial, topographical       or       similar purposes,      being      originals drawn  by  hand;  hand-written texts;                    photographic reproductions    on    sensitised paper   and   carbon   copies   of the foregoing   1.9%   1.9%  
4907 Unused   postage,   revenue   or similar  stamps  of  current  or new  issue  in  the  country  in which they have, or will have, a     recognized     face     value; stamp-impressed paper; bank- notes;   cheque   forms;   stock, share or bond certificates and similar documents of title   1.9%   1.9%  
4908 Transfers (decalcomanias)   1.9%   1.9%  
4909 Printed         or         illustrated postcards;      printed      cards bearing    personal    greetings, messages   or   announcements, whether    or    not    illustrated, with  or  without  envelopes  or trimmings   1.9%   1.9%  
     
4910 Calendars      of      any      kind, printed,    including    calendar blocks   1.9%   1.9%  
4911 Other         printed         matter, including printed pictures and photographs   1.9%   1.9%  
CHAPTER – 50 SILK
5001 Silk-worm    cocoons    suitable for reeling   1%   0.15%  
5002 Raw silk (not thrown)   1%   0.15%  
5003 Silk  waste  (including  cocoons unsuitable   for   reeling,   yarn waste and garnetted stock)   1%   0.15%  
5004 Silk   yarn   (other   than   yarn spun from  silk waste)  not  put up for retail sale Kg 8% 300 7% 262.5
5005 Yarn   spun   from   silk   waste, not put up for retail sale Kg 8% 60 7% 52.5
5006 Silk yarn and yarn spun from silk  waste,  put  up  for  retail sale; silk-worm gut          
500601 Silk  yarn  (other  than  yarn  spun from silk waste) Kg 8% 300 7% 262.5
500699 Others Kg 8% 60 7% 52.5
5007 Woven fabrics of silk or of silk waste          
500701 Silk Fabrics, containing 85% or more by weight of silk or of silk waste other than noil silk Kg 8% 690 7% 603.8
500702 Fabrics of  noil silk Kg 8% 148 7% 129.5
500703 Sarees,  with  or  without  blouse piece,  containing  85%  or  more by   weight   of   silk   or   of   silk waste other than noil silk Kg 8% 690 7% 603.8
500704 Other   sarees,  with  or  without blouse piece Kg 7.1% 385 3.5% 189.8
500799 Others Kg 8% 90 7% 78.8

        B
Tariff Item Description of goods Unit Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has  been availed
Drawback Rate Drawback cap per unit in Rs.(`) Drawback Rate Drawback cap per unit in Rs.(`)
(1) (2) (3) (4) (5) (6) (7)
CHAPTER – 51 WOOL, FINE OR COARSE ANIMAL HAIR, HORSEHAIR YARN AND WOVEN FABRICS
5101 Wool, not carded or combed   1%   0.15%  
5102 Fine or coarse animal hair, not carded or combed   1%   0.15%  
5103 Waste  of  wool  or  of  fine  or coarse  animal  hair,  including yarn    waste    but    excluding garnetted stock   1%   0.15%  
5104 Garnetted  stock  of  wool  or  of fine or coarse animal hair   1%   0.15%  
     
5105 Wool    and    fine    or    coarse animal hair, carded or combed (including    combed    wool    in fragments)          
510501 Wool tops Kg 4.6% 36 3.5% 27.4
510599 Others   1.9%   1.9%  
5106 Yarn  of  carded  wool,  not  put up for retail sale          
510601 Containing   85%   or   more   by weight  of wool,  grey  - weaving quality Kg 5% 75 4.1% 61.5
510602 Containing   85%   or   more   by weight of wool, dyed - weaving quality Kg 5.5% 86 4.1% 64.1
510603 Containing   85%   or   more   by weight  of  wool,  grey  -Hosiery/ knitting quality Kg 5% 50 4.1% 41
510604 Containing   85%   or   more   by weight  of  wool,  dyed  -Hosiery/ knitting quality Kg 5.5% 59 4.1% 44.0
510605 Woollen-MMF    blended    yarn, grey  (  MMF  content  less  than 50% by weight) Kg 5% 57 4.1% 46.7
510606 Woollen-MMF    blended    yarn, dyed  (  MMF  content  less  than 50% by weight) Kg 5.5% 65 4.1% 48.5
510698 Others (Grey) Kg 5% 28 4.1% 23
510699 Others (Dyed) Kg 5.5% 40 4.1% 29.8
5107 Yarn of combed wool, not put up for retail sale          
510701 Containing   85%   or   more   by weight  of wool,  grey  - weaving quality Kg 5% 75 4.1% 61.5
510702 Containing   85%   or   more   by weight of wool, dyed - weaving quality Kg 5.5% 86 4.1% 64.1
510703 Containing   85%   or   more   by weight  of  wool,  grey  -Hosiery/ knitting quality Kg 5% 50 4.1% 41
510704 Containing   85%   or   more   by weight  of  wool,  dyed  -Hosiery/ knitting quality Kg 5.5% 59 4.1% 44
510705 Woollen-MMF    blended    yarn, grey  (  MMF  content  less  than 50% by weight) Kg 5% 57 4.1% 46.7
510706 Woollen-MMF    blended    yarn, dyed  (  MMF  content  less  than 50% by weight) Kg 5.5% 65 4.1% 48.5
510798 Others (Grey) Kg 5% 28 4.1% 23
510799 Others (Dyed) Kg 5.5% 40 4.1% 29.8
     
5108 Yarn    of    fine    animal    hair (carded  or  combed),  not  put up for retail sale          
510801 Grey Kg 5% 57 4.1% 46.7
510802 Dyed Kg 5.5% 65 4.1% 48.5
5109 Yarn  of  wool  or  fine  animal hair, put up for retail sale          
510901 Grey Kg 5% 57 4.1% 46.7
510902 Dyed Kg 5.5% 65 4.1% 48.5
5110 Yarn of coarse animal hair or of       horse-hair       (including gimped       horsehair       yarn), whether   or   not   put   up   for retail sale          
511001 Grey Kg 5% 28 4.1% 23
511002 Dyed Kg 5.5% 40 4.1% 29.8
5111 Woven fabrics of carded wool or of carded fine animal hair          
511101 Containing   85%   or   more   by weight of wool or of fine animal hair, grey Kg 5% 86 3.5% 60.2
511102 Containing   85%   or   more   by weight of wool or of fine animal hair, dyed Kg 5.5% 127 3.5% 80.8
511198 Others (Grey) Kg 5% 77 2.9% 44.7
511199 Others (Dyed) Kg 5.5% 98 2.9% 51.7
5112 Woven fabrics of combed wool or of combed fine animal hair          
511201 Containing   85%   or   more   by weight of wool or of fine animal hair, grey Kg 5% 86 3.5% 60.2
511202 Containing   85%   or   more   by weight of wool or of fine animal hair, dyed Kg 5.5% 127 3.5% 80.8
511298 Others (Grey) Kg 5% 77 2.9% 44.7
511299 Others (Dyed) Kg 5.5% 98 2.9% 51.7
5113 Woven     fabrics     of     coarse animal hair or of horse hair          
511301 Grey Kg 4% 32 2.9% 23.2
511302 Dyed Kg 4.5% 50 2.9% 32.2
CHAPTER – 52 COTTON
5201 Cotton, not carded or combed   1%   0.15%  
5202 Cotton  waste  (including  yarn waste and garnetted stock)   1%   0.15%  
5203 Cotton, carded or combed   1%   0.15%  
5204 Cotton sewing thread, whether or not put up for retail sale Kg 3.3% 15 1.2% 5.5
     
5205 Cotton     yarn     (other     than sewing     thread),     containing 85%   or   more   by   weight   of cotton,  not  put  up  for  retail sale          
520501 Grey, of less than 50 counts Kg 3% 11.5 1.2% 4.6
520502 Grey, of 50 or more but less than 100 counts Kg 2.7% 17.6 1.2% 7.8
520503 Grey, of 100 or more counts Kg 2.5% 25.6 1.2% 12.3
520504 Dyed, of less than 50 counts Kg 3.6% 19.3 1.2% 6.4
520505 Dyed, of 50 or more but less than 100 counts Kg 3.2% 25.2 1.2% 9.5
520506 Dyed, of 100 or more counts Kg 3% 31.7 1.2% 12.7
520507 Core   spun   containing   3%   or more   by   weight   of   spandex/ lycra/elastane Kg 4.5% 14 1.4% 4.4
5206 Cotton     yarn     (other     than sewing thread), containing less than 85% by weight of cotton, not put up for retail sale          
520601 Grey, of less than 50 counts Kg 3% 11.5 1.2% 4.6
520602 Grey, of 50 or more but less than 100 counts Kg 2.7% 17.6 1.2% 7.8
520603 Grey, of 100 or more counts Kg 2.5% 25.6 1.2% 12.3
520604 Dyed, of less than 50 counts Kg 3.6% 19.3 1.2% 6.4
520605 Dyed, of 50 or more but less than 100 counts Kg 3.2% 25.2 1.2% 9.5
520606 Dyed, of 100 or more counts Kg 3% 31.7 1.2% 12.7
5207 Cotton     yarn     (other     than sewing   thread)   put   up   for retail sale          
520701 Grey, of less than 50 counts Kg 3% 11.5 1.2% 4.6
520702 Grey, of 50 or more but less than 100 counts Kg 2.7% 17.6 1.2% 7.8
520703 Grey, of 100 or more counts Kg 2.5% 25.6 1.2% 12.3
520704 Dyed, of less than 50 counts Kg 3.6% 19.3 1.2% 6.4
520705 Dyed, of 50 or more but less than 100 counts Kg 3.2% 25.2 1.2% 9.5
520706 Dyed, of 100 or more counts Kg 3% 31.7 1.2% 12.7
5208 Woven     fabrics     of     cotton, containing  85%  or  more  by weight of cotton, weighing not more than 200 g/m2          
520801 Grey Kg 4.3% 40 1.4% 13.0
520802 Dyed Kg 5% 48 1.6% 15.4
520803 Lungis Kg 5% 48 1.6% 15.4
520804 Real Madras Handkerchiefs Kg 5% 48 1.6% 15.4
520805 Sarees,  with  or  without  blouse piece Kg 7.3% 70 2% 19.2
520806 Grey  fabrics  containing  1%  or more   by   weight   of   spandex/ Kg 5% 42 1.6% 13.4
     
  lycra/elastane          
520807 Dyed  fabrics  containing  1%  or more   by   weight   of   spandex/ lycra/elastane Kg 5.5% 54 1.6% 15.7
5209 Woven     fabrics     of     cotton, containing  85%  or  more  by weight    of    cotton,    weighing more than 200 g/m2          
520901 Grey Kg 4.3% 19 1.4% 6.2
520902 Dyed Kg 5% 34 1.6% 10.9
520903 Lungis Kg 5% 34 1.6% 10.9
520904 Real Madras Handkerchiefs Kg 5% 34 1.6% 10.9
520905 Denim fabrics Kg 5.5% 29 1.8% 9.5
520906 Denim fabrics containing 1% or more   by   weight   of   spandex/ lycra/elastane Kg 6% 34 1.9% 10.8
520907 Denim    fabrics    blended    with MMF Kg 6% 34 1.9% 10.8
520908 Sarees,  with  or  without  blouse piece Kg 7.3% 70 2% 19.2
520909 Grey  fabrics  containing  1%  or more   by   weight   of   spandex/ lycra/ elastane Kg 5% 28 1.6% 9.0
520910 Dyed  fabrics  containing  1%  or more   by   weight   of   spandex/ lycra/ elastane Kg 5.5% 35 1.6% 10.2
520911 Flame  retardant  fabric  (treated with        organic        phosphorus compound) Kg 7% 50 1.9% 13.6
5210 Woven     fabrics     of     cotton, containing  less  than  85%  by weight of cotton, mixed mainly or     solely     with     man-made fibres, weighing not more than 200 g/m2          
521001 Grey Kg 5% 42 1.6% 13.4
521002 Dyed Kg 5.5% 54 1.6% 15.7
521003 Sarees,  with  or  without  blouse piece Kg 7.3% 70 2% 19.2
5211 Woven     fabrics     of     cotton, containing  less  than  85%  by weight of cotton, mixed mainly or     solely     with     man-made fibres, weighing more than 200 g/m2          
521101 Grey Kg 5% 28 1.6% 9.0
521102 Dyed Kg 5.5% 31 1.6% 9.0
521103 Denim    fabrics    blended    with MMF Kg 6% 34 1.9% 10.8
521104 Sarees,  with  or  without  blouse piece Kg 7.3% 70 2% 19.2
     
5212 Other woven fabrics of cotton          
521201 Grey Kg 4.3% 19 1.4% 6.2
521202 Dyed Kg 5% 34 1.6% 10.9
CHAPTER – 53 OTHER VEGETABLE TEXTILE FIBRES; PAPER YARN AND WOVEN FABRICS OF PAPER YARN
5301 Flax, raw or processed but not spun;    flax    tow    and    waste (including    yarn    waste    and garnetted stock)   1%   0.15%  
5302 True  hemp  (Cannabis  sativa L),  raw  or  processed  but  not spun;  tow  and  waste  of  true hemp   (including   yarn   waste and garnetted stock)   1%   0.15%  
5303 Jute   and   other   textile   bast fibres    (excluding    flax,    true hemp   and   ramie),   raw    or processed  but  not  spun;  tow and    waste    of    these    fibres (including    yarn    waste    and garnetted stock)   1%   0.15%  
5304 Omitted          
5305 Coconut, abaca (Manila hemp or  Musa  textilis  Nee),  ramie and    other    vegetable    textile fibres,  not  elsewhere  specified or  included,  raw  or  processed but  not  spun;  tow,  noils  and waste of these fibres (including yarn    waste    and    garnetted stock)   1%   0.15%  
5306 Flax yarn          
530601 Grey Kg 2.7% 17.6 1.2% 7.8
530602 Dyed Kg 3.6% 19.3 1.2% 6.4
5307 Yarn of jute or of other textile bast fibres of  heading  5303   1.9%   1.9%  
5308 Yarn of other vegetable textile fibres; paper yarn   1.9%   1.9%  
5309 Woven fabrics of flax          
530901 Grey Kg 4.3% 40 1.4% 13.0
530902 Dyed Kg 5% 48 1.6% 15.4
5310 Woven  fabrics  of  jute  or  of other   textile   base   fibres   of heading  5303          
531001 Woven fabric of jute other than sacking cloth Kg 5% 8 1.9% 3
531099 Others (including sacking cloth) Kg 5% 8 1.9% 3
5311 Woven     fabrics      of      other vegetable textile fibres; woven fabrics of paper yarn Kg 5% 8 1.9% 3
CHAPTER – 54
     
MAN-MADE FILAMENTS
5401 Sewing   thread   of   man-made filaments,  whether  or  not  put up for retail sale Kg 10.9% 20 1.9% 3.5
5402 Synthetic  filament  yarn  (other than sewing thread), not put up for     retail     sale,     including synthetic  monofilament  of  less than 67 decitex          
540201 Polyester texturised/twisted    yarn   (Grey), manufactured from the Terminal Excise  Duty  paid  filament  yarn procured   from   outside,   by   a manufacturer who does not have the    facilities    in    his    factory (including plant  and equipment) for  the  manufacture  of  filament yarns of Chapter 54 Kg 10.9% 20 1.9% 3.5
540202 Polyester  texturised/twisted  yarn (Dyed)   manufactured   from   the Terminal     Excise     Duty     paid filament    yarn    procured    from outside,  by  a  manufacturer  who does not have the facilities in his factory    (including    plant    and equipment)  for  the  manufacture of filament yarns of Chapter 54 Kg 11.9% 31 1.9% 4.9
540203 Polyester Filament Yarn   1.9%   1.9%  
540204 Polyester Texturised/POY Dyed/ Undyed Filament Yarn   1.9%   1.9%  
540205 Polyester/Cotton    blended    yarn (polyester  content  not  less  than 50% by weight)   1.9%   1.9%  
540206 Acrylic   Yarn   (Acrylic   content 100%)   1.9%   1.9%  
540207 Nylon   filament   yarn   including crimped twisted and Dyed   1.9%   1.9%  
540208 Nylon Tyre Yarn   1.9%   1.9%  
540209 Polyester-Woollen                 yarn (Polyester  content  not  less  than 55%  by weight)   1.9%   1.9%  
540299 Others   1.9%   1.9%  
5403 Artificial  filament  yarn  (other than  sewing  thread),  not  put for     retail     sale,     including artificial  mono filament of  less than 67 decitex   1.9%   1.9%  
     
5404 Synthetic  monofilament  of  67 decitex  or  more  and  of  which no    cross-sectional    dimension exceeds  1  mm;  strip  and  the like    (for    example,    artificial straw)     of     synthetic     textile materials of an apparent width not exceeding 5 mm   1.9%   1.9%  
5405 Artificial  monofilament  of  67 decitex  or  more  and  of  which no    cross-sectional    dimension exceeds  1  mm;  strip  and  the like    (for    example,    artificial straw)     of     artificial     textile materials of an apparent width not exceeding 5 mm   1.9%   1.9%  
5406 Man-made      filament       yarn (other than sewing thread), put up for retail sale   1.9%   1.9%  
5407 Woven    fabrics    of    synthetic filament yarn, including woven fabrics         obtained         from materials of heading  5404          
540701 Woven  fabrics  containing  85% or  more  by  weight  of  Synthetic Filament Yarn (Grey) Kg 7.2% 36 1.9% 9.5
540702 Woven  fabrics  containing  85% or  more  by  weight  of  Synthetic Filament Yarn (Dyed) Kg 7.9% 45 1.9% 10.8
540703 Woven  fabrics  containing  85% or more by weight of Man-made Filament   Yarn   and   Man-made Staple Fibre (Grey) Kg 7.7% 37 1.9% 9.1
540704 Woven  fabrics  containing  85% or more by weight of Man-made Filament   Yarn   and   Man-made Staple Fibre (Dyed) Kg 8.4% 50 1.9% 11.3
540705 Woven   fabrics   containing   less than    85%  by  weight  of  Man- made    Filament    Yarn    and/or Man-made Staple Fibre (Grey) Kg 6.7% 40 1.9% 11.3
540706 Woven   fabrics   containing   less than    85%  by  weight  of  Man- made    Filament    Yarn    and/or Man-made Staple Fibre (Dyed)) Kg 7.4% 49 1.9% 12.6
540707 Sarees,  with  or  without  blouse piece Kg 9.3% 105 2.2% 24.8
540708 Belting fabric  made  of  polyester filament   yarn   weighing   more than 300 g/m2 Kg 11.5% 35 2.4% 7.3
     
540709 Filtration      fabric      made      of polyester filament yarn Kg 10% 51 2.4% 12.2
540710 Filtration      fabric      made      of polypropylene filament yarn Kg 10% 64 2.4% 15.4
540711 Filtration      fabric      made      of polybutylene terephthalate (PBT) filament yarn Kg 10% 106 2.4% 25.4
5408 Woven    fabrics    of    artificial filament yarn, including woven fabrics         obtained         from materials of heading  5405          
540801 Woven  fabrics  containing  85% or  more  by  weight  of  artificial filament yarn (Grey) Kg 7.2% 36 1.9% 9.5
540802 Woven  fabrics  containing  85% or  more  by  weight  of  artificial filament yarn (Dyed) Kg 7.9% 45 1.9% 10.8
540803 Woven  fabrics  containing  85% or more  by weight of man-made filament    yarn    and    man-made staple fibre (Grey) Kg 7.7% 37 1.9% 9.1
540804 Woven  fabrics  containing  85% or more  by weight of man-made filament    yarn    and    man-made staple fibre (Dyed) Kg 8.4% 50 1.9% 11.3
540805 Woven   fabrics   containing   less than    85%  by  weight  of  man- made  filament  yarn  and     /  or man-made staple fibre (Grey) Kg 6.7% 40 1.9% 11.3
540806 Woven   fabrics   containing   less than    85%  by  weight  of  man- made   filament   yarn   and   /   or man-made staple fibre (Dyed) Kg 7.4% 49 1.9% 12.6
540807 Sarees,  with  or  without  blouse piece Kg 9.3% 105 2.2% 24.8

        B
Tariff Item Description of goods Unit Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has  been availed
Drawback Rate Drawback cap per unit in Rs.(`) Drawback Rate Drawback cap per unit in Rs.(`)
(1) (2) (3) (4) (5) (6) (7)
CHAPTER – 55 MAN MADE STAPLE FIBRES
5501 Synthetic filament tow   1.9%   1.9%  
5502 Artificial filament tow   1.9%   1.9%  
5503 Synthetic    staple    fibres,    not carded,   combed   or   otherwise processed for spinning   1.9%   1.9%  
5504 Artificial    staple    fibres,    not carded,   combed   or   otherwise processed for spinning   1.9%   1.9%  
5505 Waste   (including   noils,   yarn waste  and  garnetted  stock)  of man-made fibres   1.9%   1.9%  
5506 Synthetic staple fibres, carded, combed or otherwise processed for spinning   1.9%   1.9%  
     
5507 Artificial  staple  fibres,  carded, combed or otherwise processed for spinning   1.9%   1.9%  
5508 Sewing   thread   of   man-made staple  fibres,  whether  or  not put up for retail sale Kg 10% 26 1.9% 4.9
5509 Yarn     (other     than     sewing thread)    of    synthetic    staple fibres, not put up for retail sale          
550901 Yarn containing 85% or more by weight of MMF (Grey) Kg 10% 26 1.9% 4.9
550902 Yarn containing 85% or more by weight of MMF (Dyed) Kg 10.9% 30 1.9% 5.2
550903 Other   yarn,   mixed   mainly   or solely with cotton (Grey) Kg 7.6% 19 1.9% 4.8
550904 Other   yarn,   mixed   mainly   or solely with cotton (Dyed) Kg 8.5% 23 1.9% 5.1
550905 Other   yarn,   mixed   mainly   or solely  with  Wool  or  fine  animal hair (Grey) Kg 8.1% 32 1.9% 7.5
550906 Other   yarn,   mixed   mainly   or solely  with  Wool  or  fine  animal hair (Dyed) Kg 8.9% 40 1.9% 8.5
550998 Other (Grey) Kg 7.1% 19 1.9% 5.1
550999 Other (Dyed) Kg 7.9% 23 1.9% 5.5
5510 Yarn     (other     than     sewing thread)    of    artificial    staple fibres, not put up for retail sale          
551001 Yarn containing 85% or more by weight of MMF (Grey) Kg 10% 34 1.9% 6.5
551002 Yarn containing 85% or more by weight of MMF (Dyed) Kg 10.5% 41 1.9% 7.4
551003 Other   yarn,   mixed   mainly   or solely with cotton (Grey) Kg 7.4% 21 1.9% 5.4
551004 Other   yarn,   mixed   mainly   or solely with cotton (Dyed) Kg 7.9% 23 1.9% 5.5
551005 Other   yarn,   mixed   mainly   or solely  with  Wool  or  fine  animal hair (Grey) Kg 7.9% 32 1.9% 7.7
551006 Other   yarn,   mixed   mainly   or solely  with  Wool  or  fine  animal hair (Dyed) Kg 8.4% 40 1.9% 9.0
551098 Other (Grey) Kg 7.1% 19 1.9% 5.1
551099 Other (Dyed) Kg 7.9% 23 1.9% 5.5
5511 Yarn     (other     than     sewing thread)   of   man-made   staple fibres, put up for retail sale          
551101 Yarn containing 85% or more by weight of MMF (Grey) Kg 10% 26 1.9% 4.9
551102 Yarn containing 85% or more by weight of MMF (Dyed) Kg 10.9% 30 1.9% 5.2
     
551103 Other   yarn,   mixed   mainly   or solely with cotton (Grey) Kg 7.6% 19 1.9% 4.8
551104 Other   yarn,   mixed   mainly   or solely with cotton (Dyed) Kg 8.5% 23 1.9% 5.1
551105 Other   yarn,   mixed   mainly   or solely  with  Wool  or  fine  animal hair (Grey) Kg 8.1% 32 1.9% 7.5
551106 Other   yarn,   mixed   mainly   or solely  with  Wool  or  fine  animal hair (Dyed) Kg 8.9% 40 1.9% 8.5
551198 Other (Grey) Kg 7.1% 19 1.9% 5.1
551199 Other (Dyed) Kg 7.9% 23 1.9% 5.5
5512 Woven    fabrics    of    synthetic staple  fibres,  containing  85% or more by weight of synthetic staple fibres          
551201 Grey Kg 7.9% 47 1.9% 11.3
551202 Dyed Kg 8.4% 56 1.9% 12.7
5513 Woven    fabrics    of    synthetic staple   fibres,   containing   less than  85%  by  weight  of  such fibres,  mixed  mainly  or  solely with  cotton,  of   a  weight  not exceeding 170g/m2          
551301 Grey Kg 6.6% 45 1.9% 13.0
551302 Dyed Kg 7.1% 51 1.9% 13.6
5514 Woven    fabrics    of    synthetic staple   fibres,   containing   less than  85%  by  weight  of  such fibres,  mixed  mainly  or  solely with    cotton,    of     a    weight exceeding 170 g/m2          
551401 Grey Kg 6.6% 45 1.9% 13.0
551402 Dyed Kg 7.1% 51 1.9% 13.6
5515 Other      woven      fabrics      of synthetic staple fibres          
551501 Containing   85%   or   more   by weight  of  Synthetic  Staple Fibre (Grey) Kg 7.9% 47 1.9% 11.3
551502 Containing   85%   or   more   by weight  of  Synthetic  Staple Fibre (Dyed) Kg 8.4% 56 1.9% 12.7
551503 Containing  less  than  85%     by weight  of  Synthetic  Staple Fibre (Grey) Kg 7.3% 42 1.9% 10.9
551504 Containing  less  than  85%     by weight  of  Synthetic  Staple Fibre (Dyed) Kg 7.8% 47 1.9% 11.4
5516 Woven    fabrics    of    artificial staple fibres          
     
551601 Containing   85%   or   more   by weight  of  Artificial  Staple  Fibre (Grey) Kg 7.3% 49 1.9% 12.8
551602 Containing   85%   or   more   by weight  of  Artificial  Staple  Fibre (Dyed) Kg 7.8% 58 1.9% 14.1
551603 Containing  less  than  85%     by weight  of  Artificial  Staple  Fibre (Grey) Kg 7.3% 42 1.9% 10.9
551604 Containing  less  than  85%     by weight  of  Artificial  Staple  Fibre (Dyed) Kg 7.8% 47 1.9% 11.4
CHAPTER – 56 WADDING, FELT AND NON-WOVEN; SPECIAL YARNS; TWINE, CORDAGE, ROPES AND CABLES AND ARTICLES THEREOF
5601 Wadding   of   textile   materials and    articles    thereof;    textile fibres,  not  exceeding  5  mm  in length  (flock),  textile  dust  and mill neps          
560101 Of Wool Kg 5% 75 4.1% 61.5
560102 Of MMF Kg 8.1% 32 1.9% 7.5
560103 Of Cotton or other Kg 3% 11.5 1.2% 4.6
560104 Acetate Cigarette filter Rods   1.9%   1.9%  
5602 Felt,        whether        or        not impregnated,   coated,   covered or laminated          
560201 Of Wool Kg 5% 75 4.1% 61.5
560202 Of MMF Kg 8.1% 32 1.9% 7.5
560203 Of Cotton or other Kg 3% 11.5 1.2% 4.6
5603 Nonwovens,   whether   or   not impregnated,   coated,   covered or laminated          
560301 Of Wool Kg 5% 75 4.1% 61.5
560302 Of MMF Kg 8.1% 32 1.9% 7.5
560303 Of Cotton or other Kg 3% 11.5 1.2% 4.6
5604 Rubber     thread     and     cord, textile   covered;   textile   yarn, and    strip    and    the    like    of heading          5404   or       5405, impregnated,   coated,   covered or   sheathed   with   rubber   or plastics Kg 6.8% 20 1.9% 5.6
5605 Metallised   yarn,   whether   or not gimped, being textile yarn, or  strip  or  the  like  of  heading 5404  or  5405,  combined  with metal  in  the  form  of  thread, strip   or   powder   or   covered with metal   1.9%   1.9%  
5606 Gimped   yarn,   and   strip   and the  like  of  heading      5404  or          
     
  5405, gimped (other than those of  heading    5605  and  gimped horsehair  yarn);  chenille  yarn (including flock chenille yarn); loop wale-yarn          
560601 Of Wool Kg 5% 75 4.1% 61.5
560602 Of MMF Kg 8.1% 32 1.9% 7.5
560603 Of Cotton or other Kg 3% 11.5 1.2% 4.6
5607 Twine,    cordage,    ropes    and cables,  whether  or  not  plaited or braided and whether or not impregnated,   coated,   covered or   sheathed   with   rubber   or plastics          
560701 Polyamide tyre cord twine Kg 8.1% 32 1.9% 7.5
560702 Others of MMF Kg 8.1% 32 1.9% 7.5
560703 Others of plastic materials Kg 7.9% 25 1.9% 6.0
560799 Others Kg 3% 11.5 1.2% 4.6
5608 Knotted     netting     of     twine, cordage   or   rope;   made   up fishing nets and other made up nets, of textile materials          
560801 Polyamide tyre cord twine Kg 8.1% 32 1.9% 7.5
560802 Fishing nets Kg 12% 64 3.6% 19.2
560803 Others of MMF Kg 8.1% 32 1.9% 7.5
560804 Others of plastic materials Kg 7.9% 25 1.9% 6.0
560899 Others Kg 3% 11.5 1.2% 4.6
5609 Articles  of  yarn,  strip  or  the like of heading   5404 or   5405, twine, cordage,  rope  or  cables, not    elsewhere    specified    or included Kg 3% 11.5 1.2% 4.6
CHAPTER –  57 CARPETS AND OTHER TEXTILE FLOOR COVERINGS
5701 Carpets  and  other  textile  floor coverings,  knotted,  whether  or not made up          
570101 Of Wool or fine animal hair Sq. Mtrs. 9.2% 724 3.7% 291.2
570102 Of   Wool   or   fine   animal   hair containing   15%    or    more    by weight of silk Sq. Mtrs. 9.2% 1115 3.7% 448.4
570103 Of Silk Sq. Mtrs. 10.7% 3478 8.9% 2892.9
570104 Of Man Made Fibres Sq. Mtrs. 8.6% 615 1.9% 135.9
570199 Of Others Sq. Mtrs. 5% 40 1.9% 15.2
5702 Carpets  and  other  textile floor coverings, woven, not tufted or flocked,  whether  or  not  made up,        including        "Kelem", "Schumacks",     "Karamanie" and similar hand-woven rugs          
570201 Of Wool or fine animal hair Sq. Mtrs. 9.2% 310 3.7% 124.7
     
570202 Of Silk Sq. Mtrs. 10.7% 1330 8.9% 1106.3
570203 Of Man Made Fibres Sq. Mtrs. 8.6% 254 1.9% 56.1
570204 Of Cotton Sq. Mtrs. 8% 65 1.9% 15.4
570205 Of Jute Sq. Mtrs. 5% 50 1.9% 19
570206 Of Coir Sq. Mtrs. 5% 50 1.9% 19
570299 Of Others Sq. Mtrs. 5% 40 1.9% 15.2
5703 Carpets  and  other  textile floor coverings,   tufted,   whether   or not made up          
570301 Of Wool or fine animal hair Sq. Mtrs. 9.2% 283 3% 92.3
570302 Of   Wool   or   fine   animal   hair containing   15%    or    more    by weight of silk Sq. Mtrs. 9.2% 455 3% 148.4
570303 Of Man Made Fibres Sq. Mtrs. 8.6% 254 1.9% 56.1
570304 Of Cotton Sq. Mtrs. 8% 65 1.9% 15.4
570305 Of Jute Sq. Mtrs. 5% 50 1.9% 19
570306 Of Coir Sq. Mtrs. 5% 50 1.9% 19
570399 Of Others Sq. Mtrs. 5% 40 1.9% 15.2
5704 Carpets  and  other  textile floor coverings, of felt, not tufted or flocked,  whether  or  not  made up          
570401 Of Wool or fine animal hair Sq. Mtrs. 9.2% 200 3% 65.2
570402 Of Man Made Fibres Sq. Mtrs. 8.6% 187 1.9% 41.3
570499 Of Others Sq. Mtrs. 5% 40 1.9% 15.2
5705 Other carpets and other textile floor coverings, whether or not made up          
570501 Of Cotton Sq. Mtrs. 8% 65 1.9% 15.4
570502 Of Wool or fine animal hair Sq. Mtrs. 9.2% 120 1.9% 24.8
570503 Of Man Made Fibres Sq. Mtrs. 8.6% 84 1.9% 18.6
570504 Of Jute Sq. Mtrs. 5% 50 1.9% 19
570505 Of Coir Sq. Mtrs. 5% 50 1.9% 19
570599 Of Others Sq. Mtrs. 5% 40 1.9% 15.2
CHAPTER – 58 SPECIAL WOVEN FABRICS; TUFTED TEXTILE FABRICS; LACE; TAPESTRIES; TRIMMINGS; EMBROIDERY
5801 Woven pile fabrics and chenille fabrics,  other  than  fabrics  of heading  5802 or 5806          
580101 Of Wool Kg 5.5% 127 3.5% 80.8
580102 Of Man Made Fibres Kg 7.9% 45 1.9% 10.8
580199 Of Cotton or Others Kg 5% 34 1.6% 10.9
5802 Terry   towelling   and   similar woven terry fabrics, other than narrow    fabrics    of    heading 5806;    tufted    textile    fabrics, other than products of heading 5703 Kg 5% 34 1.6% 10.9
5803 Gauze,    other    than    narrow fabrics of heading   5806 Kg 5% 34 1.6% 10.9
     
5804 Tulles  and  other  net  fabrics, not including woven, knitted or crocheted  fabrics;  lace  in  the piece,   in  strips  or  in  motifs, other  than  fabrics  of  heading 6002 to 6006 Kg 5% 34 1.6% 10.9
5805 Hand-woven   tapestries   of the type           gobelins,     flanders, aubusson,   beauvais   and   the like,        and        needle-worked tapestries  (for   example,   petit point, cross-stitch), whether  or not made up Kg 5% 34 1.6% 10.9
5806 Narrow   woven   fabrics   other than   goods   of   heading  5807; narrow   fabrics   consisting   of warp  without  weft  assembled by    means    of    an    adhesive (bolducs)          
580601 Of Man Made Fibres Kg 7.9% 45 1.9% 10.8
580699 Of Cotton or others Kg 5% 34 1.6% 10.9
5807 Labels,    badges    and    similar articles  of  textile  materials,  in the  piece,  in  strips  or  cut  to shape or size, not embroidered Kg 5% 34 1.6% 10.9
5808 Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or  crocheted;  tassels,  pompons and similar articles Kg 5% 34 1.6% 10.9
5809 Woven fabrics of metal thread and woven fabrics of metallised yarn  of  heading     56  05,  of  a kind    used    in    apparel,    as furnishing     fabrics     or     for similar purposes, not elsewhere specified or included   1.9%   1.9%  
5810 Embroidery   in   the   piece,   in strips or in motifs          
581001 Of Silk Per Kg of Silk content 8% 690 7% 603.8
581002 Of    MMF    where    Man-made Staple Fibre and / or   Man-made Filament Yarn is 85% or more by weight Kg 8.4% 100 1.9% 22.6
581003 Of    MMF    where    Man-made Staple Fibre and / or   Man-made Filament  Yarn  is  less  than  85% but more than 50% by weight Kg 7.8% 85 1.9% 20.7
581004 Of flax/linen Kg 5% 80 1.6% 25.6
581099 Others Kg 5% 50 1.4% 14.0
5811 Quilted  textile  products  in  the Kg 4.3% 19 1.4% 6.2
     
  piece, composed of one or more layers     of     textile     materials assembled   with   padding    by stitching   or   otherwise,   other than   embroidery   of   heading 5810          

        B
Tariff Item Description of goods Unit Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has  been availed
Drawback Rate Drawback cap per unit in Rs.(`) Drawback Rate Drawback cap per unit in Rs.(`)
(1) (2) (3) (4) (5) (6) (7)
CHAPTER – 59 IMPREGNATED, COATED, COVERED OR LAMINATED TEXTILE FABRICS; TEXTILE ARTICLES OF A KIND SUITABLE FOR INDUSTRIAL USE
5901 Textile fabrics coated with gum or amylaceous substances, of a kind  used  for  the  outer  covers of  books  or  the  like;  tracing cloth;       prepared       painting canvas;  buckram  and  similar stiffened   textile   fabrics   of   a kind used for hat foundations          
590101 Of MMF Kg 7.9% 45 1.9% 10.8
590199 Of Cotton or others Kg 5% 34 1.6% 10.9
5902 Tyre    cord    fabric    of    high tenacity yarn of nylon or other polyamides,      polyesters      or viscose rayon          
590201 Nylon tyre cord fabric   1.9%   1.9%  
590299 Others (including rayon tyre cord fabric, whether or not dipped)   1.9%   1.9%  
5903 Textile   fabrics,   impregnated, coated,   covered   or   laminated with  plastics,  other  than  those of heading  5902          
590301 Of MMF Kg 7.9% 45 1.9% 10.8
590302 Of Cotton or others Kg 5% 34 1.6% 10.9
590303 PVC leather cloth / foam leather cloth   1.9%   1.9%  
5904 Linoleum,  whether  or  not  cut to     shape;     floor     coverings consisting    of    a    coating    or covering  applied  on  a  textile backing, whether or not cut to shape          
590401 Of MMF Kg 7.9% 45 1.9% 10.8
590499 Of Cotton or others Kg 5% 34 1.6% 10.9
5905 Textile wall coverings          
590501 Of MMF Kg 7.9% 45 1.9% 10.8
590599 Of Cotton or others Kg 5% 34 1.6% 10.9
5906 Rubberised     textile     fabrics, other   than   those   of   heading 5902          
590601 Of MMF Kg 7.9% 45 1.9% 10.8
590699 Of Cotton or others Kg 5% 34 1.6% 10.9
     
5907 Textile       fabrics       otherwise impregnated,        coated        or covered;  painted  canvas  being theatrical scenery, studio back- cloths or the like          
590701 Of MMF Kg 7.9% 45 1.9% 10.8
590799 Of Cotton or others Kg 5% 34 1.6% 10.9
5908 Textile wicks, woven, plaited or knitted,    for    lamps,    stoves, lighters,   candles   or   the   like; incandescent  gas  mantles  and tubular    knitted    gas    mantle fabric therefor, whether or not impregnated          
590801 Of MMF Kg 7.9% 45 1.9% 10.8
590899 Of Cotton or others Kg 5% 34 1.6% 10.9
5909 Textile hose piping and similar textile  tubing,  with  or  without lining, armour or accessories of other materials          
590901 Of MMF Kg 7.9% 45 1.9% 10.8
590999 Of Cotton or others Kg 5% 34 1.6% 10.9
5910 Transmission or conveyor belts or  belting,  of  textile  material, whether   or   not   impregnated, coated,   covered   or   laminated with    plastics,    or    reinforced with metal or other material          
591001 Of MMF Kg 7.9% 45 1.9% 10.8
591099 Of Cotton or others Kg 5% 34 1.6% 10.9
5911 Textile  products  and  articles, for  technical  uses,  specified  in Note 7 to this Chapter          
591101 Of MMF Kg 7.9% 45 1.9% 10.8
591199 Of Cotton or others Kg 5% 34 1.6% 10.9
CHAPTER – 60 KNITTED OR CROCHETED FABRICS
6001 Pile   fabrics,   including   "long pile" fabrics and terry fabrics, knitted or crocheted          
600101 Of Wool Kg 5% 86 3.5% 60.2
600102 Of Man Made Fibres (Grey) Kg 7.2% 36 1.9% 9.5
600103 Of Man Made Fibres (Dyed) Kg 7.9% 45 1.9% 10.8
600104 Of Cotton (Grey) Kg 4.3% 19 1.4% 6.2
600105 Of Cotton (Dyed) Kg 5% 28 1.6% 9.0
600106 Of Cotton containing 1% or more by    weight    of    spandex/lycra/ elastane (Grey) Kg 5% 28 1.6% 9.0
600107 Of Cotton containing 1% or more by    weight    of    spandex/lycra/ elastane (Dyed) Kg 5.5% 31 1.6% 9.0
     
600108 Of  Blend  containing  Cotton  and Man  Made  Fibre  where  MMF predominates by weight (Grey) Kg 6.6% 45 1.9% 13.0
600109 Of Blend containing Cotton and Man  Made  Fibre  where  MMF predominates by weight (Dyed) Kg 7.1% 51 1.9% 13.6
600110 Of Blend containing Cotton and Man  Made  Fibre  where  Cotton predominates by weight (Grey) Kg 5% 28 1.6% 9.0
600111 Of Blend containing Cotton and Man  Made  Fibre  where  Cotton predominates by weight (Dyed) Kg 5.5% 31 1.6% 9.0
600199 Of Others Kg 4.3% 19 1.4% 6.2
6002 Knitted or crocheted fabrics of a  width  not  exceeding  30  cm, containing   by   weight   5%   or more   of   elastomeric   yarn   or rubber    thread,    other    than those of heading 6001          
600201 Of Wool Kg 5% 86 3.5% 60.2
600202 Of Man Made Fibres (Grey) Kg 7.2% 36 1.9% 9.5
600203 Of Man Made Fibres (Dyed) Kg 7.9% 45 1.9% 10.8
600204 Of Cotton (Grey) Kg 5% 28 1.6% 9.0
600205 Of Cotton (Dyed) Kg 5.5% 31 1.6% 9.0
600206 Of  Blend  containing  Cotton  and Man  Made  Fibre  where  MMF predominates by weight (Grey) Kg 6.6% 45 1.9% 13.0
600207 Of Blend containing Cotton and Man  Made  Fibre  where  MMF predominates by weight (Dyed) Kg 7.1% 51 1.9% 13.6
600208 Of Blend containing Cotton and Man  Made  Fibre  where  Cotton predominates by weight (Grey) Kg 5% 28 1.6% 9.0
600209 Of Blend containing Cotton and Man  Made  Fibre  where  Cotton predominates by weight (Dyed) Kg 5.5% 31 1.6% 9.0
600210 Of Man Made Fibres containing 5%    or    more    by    weight    of spandex/lycra/ elastane (Grey) Kg 7.9% 47 1.9% 11.3
600211 Of Man Made Fibres containing 5%    or    more    by    weight    of spandex/lycra/ elastane (Dyed) Kg 8.4% 56 1.9% 12.7
600212 Of   Cotton   containing   5%   or more   by   weight   of   spandex/ lycra/ elastane (Grey) Kg 6.2% 31 1.9% 9.5
600213 Of   Cotton   containing   5%   or more   by   weight   of   spandex/ lycra/elastane (Dyed) Kg 6.7% 35 1.9% 9.9
600214 Of Blend containing Cotton and Man  Made  Fibre  where  MMF predominates    by    weight    and containing    5%    or    more    by Kg 7.3% 42 1.9% 10.9
     
  weight        of        spandex/lycra/ elastane (Grey)          
600215 Of Blend containing Cotton and Man  Made  Fibre  where  MMF predominates    by    weight    and containing    5%    or    more    by weight        of        spandex/lycra/ elastane (Dyed) Kg 7.8% 47 1.9% 11.4
600216 Of Blend containing Cotton and Man  Made  Fibre  where  Cotton predominates    by    weight    and containing    5%    or    more    by weight        of        spandex/lycra/ elastane (Grey) Kg 6.2% 31 1.9% 9.5
600217 Of Blend containing Cotton and Man  Made  Fibre  where  Cotton predominates    by    weight    and containing    5%    or    more    by weight        of        spandex/lycra/ elastane (Dyed) Kg 6.7% 35 1.9% 9.9
600299 Of Others Kg 5% 28 1.6% 9.0
6003 Knitted or crocheted fabrics of a  width  not  exceeding  30  cm, other   than   those   of   heading 6001 or 6002          
600301 Of Wool Kg 5% 86 3.5% 60.2
600302 Of Man Made Fibres (Grey) Kg 7.2% 36 1.9% 9.5
600303 Of Man Made Fibres (Dyed) Kg 7.9% 45 1.9% 10.8
600304 Of Cotton (Grey) Kg 4.3% 19 1.4% 6.2
600305 Of Cotton (Dyed) Kg 5% 28 1.6% 9.0
600306 Of Cotton containing 1% or more by    weight    of    spandex/lycra/ elastane (Grey) Kg 5% 28 1.6% 9.0
600307 Of Cotton containing 1% or more by    weight    of    spandex/lycra/ elastane (Dyed) Kg 5.5% 31 1.6% 9.0
600308 Of  Blend  containing  Cotton  and Man  Made  Fibre  where  MMF predominates by weight (Grey) Kg 6.6% 45 1.9% 13.0
600309 Of Blend containing Cotton and Man  Made  Fibre  where  MMF predominates by weight (Dyed) Kg 7.1% 51 1.9% 13.6
600310 Of Blend containing Cotton and Man  Made  Fibre  where  Cotton predominates by weight (Grey) Kg 5% 28 1.6% 9.0
600311 Of Blend containing Cotton and Man  Made  Fibre  where  Cotton predominates by weight (Dyed) Kg 5.5% 31 1.6% 9.0
600399 Of Others Kg 4.3% 19 1.4% 6.2
     
6004 Knitted or crocheted fabrics of a   width   exceeding   30   cm   , containing   by   weight   5%   or more   of   elastomeric   yarn   or rubber    thread,    other    than those of heading 6001          
600401 Of Wool Kg 5% 86 3.5% 60.2
600402 Of Man Made Fibres (Grey) Kg 7.2% 36 1.9% 9.5
600403 Of Man Made Fibres (Dyed) Kg 7.9% 45 1.9% 10.8
600404 Of Cotton (Grey) Kg 5% 28 1.6% 9.0
600405 Of Cotton (Dyed) Kg 5.5% 31 1.6% 9.0
600406 Of  Blend  containing  Cotton  and Man  Made  Fibre  where  MMF predominates by weight (Grey) Kg 6.6% 45 1.9% 13.0
600407 Of Blend containing Cotton and Man  Made  Fibre  where  MMF predominates by weight (Dyed) Kg 7.1% 51 1.9% 13.6
600408 Of Blend containing Cotton and Man  Made  Fibre  where  Cotton predominates by weight (Grey) Kg 5% 28 1.6% 9.0
600409 Of Blend containing Cotton and Man  Made  Fibre  where  Cotton predominates by weight (Dyed) Kg 5.5% 31 1.6% 9.0
600410 Of Man Made Fibres containing 5%    or    more    by    weight    of spandex/lycra/ elastane (Grey) Kg 7.9% 47 1.9% 11.3
600411 Of Man Made Fibres containing 5%    or    more    by    weight    of spandex/lycra/ elastane (Dyed) Kg 8.4% 56 1.9% 12.7
600412 Of   Cotton   containing   5%   or more   by   weight   of   spandex/ lycra/elastane (Grey) Kg 6.2% 31 1.9% 9.5
600413 Of   Cotton   containing   5%   or more   by   weight   of   spandex/ lycra/elastane (Dyed) Kg 6.7% 35 1.9% 9.9
600414 Of Blend containing Cotton and Man  Made  Fibre  where  MMF predominates    by    weight    and containing    5%    or    more    by weight        of        spandex/lycra/ elastane (Grey) Kg 7.3% 42 1.9% 10.9
600415 Of Blend containing Cotton and Man  Made  Fibre  where  MMF predominates    by    weight    and containing    5%    or    more    by weight        of        spandex/lycra/ elastane (Dyed) Kg 7.8% 47 1.9% 11.4
600416 Of Blend containing Cotton and Man  Made  Fibre  where  Cotton predominates    by    weight    and containing    5%    or    more    by weight        of        spandex/lycra/ Kg 6.2% 31 1.9% 9.5
     
  elastane (Grey)          
600417 Of Blend containing Cotton and Man  Made  Fibre  where  Cotton predominates    by    weight    and containing    5%    or    more    by weight        of        spandex/lycra/ elastane (Dyed) Kg 6.7% 35 1.9% 9.9
600499 Of Others Kg 5% 28 1.6% 9.0
6005 Warp   knit   fabrics   (including those made on galloon knitting machines),  other  than  those  of headings 6001 to 6004          
600501 Of Wool Kg 5% 86 3.5% 60.2
600502 Of Man Made Fibres (Grey) Kg 7.2% 36 1.9% 9.5
600503 Of Man Made Fibres (Dyed) Kg 7.9% 45 1.9% 10.8
600504 Of Cotton (Grey) Kg 4.3% 19 1.4% 6.2
600505 Of Cotton (Dyed) Kg 5% 28 1.6% 9.0
600506 Of Cotton containing 1% or more by    weight    of    spandex/lycra/ elastane (Grey) Kg 5% 28 1.6% 9.0
600507 Of Cotton containing 1% or more by    weight    of    spandex/lycra/ elastane (Dyed) Kg 5.5% 31 1.6% 9.0
600508 Of  Blend  containing  Cotton  and Man  Made  Fibre  where  MMF predominates by weight (Grey) Kg 6.6% 45 1.9% 13.0
600509 Of Blend containing Cotton and Man  Made  Fibre  where  MMF predominates by weight (Dyed) Kg 7.1% 51 1.9% 13.6
600510 Of Blend containing Cotton and Man  Made  Fibre  where  Cotton predominates by weight (Grey) Kg 5% 28 1.6% 9.0
600511 Of Blend containing Cotton and Man  Made  Fibre  where  Cotton predominates by weight (Dyed) Kg 5.5% 31 1.6% 9.0
600599 Of Others Kg 4.3% 19 1.4% 6.2
6006 Other    knitted    or    crocheted fabrics          
600601 Of Wool Kg 5% 86 3.5% 60.2
600602 Of Man Made Fibres (Grey) Kg 7.2% 36 1.9% 9.5
600603 Of Man Made Fibres (Dyed) Kg 7.9% 45 1.9% 10.8
600604 Of Cotton (Grey) Kg 4.3% 19 1.4% 6.2
600605 Of Cotton (Dyed) Kg 5% 28 1.6% 9.0
600606 Of Cotton containing 1% or more by    weight    of    spandex/lycra/ elastane (Grey) Kg 5% 28 1.6% 9.0
600607 Of Cotton containing 1% or more by    weight    of    spandex/lycra/ elastane (Dyed) Kg 5.5% 31 1.6% 9.0
600608 Of  Blend  containing  Cotton  and Man  Made  Fibre  where  MMF Kg 6.6% 45 1.9% 13.0
     
  predominates by weight (Grey)          
600609 Of Blend containing Cotton and Man  Made  Fibre  where  MMF predominates by weight (Dyed) Kg 7.1% 51 1.9% 13.6
600610 Of Blend containing Cotton and Man  Made  Fibre  where  Cotton predominates by weight (Grey) Kg 5% 28 1.6% 9.0
600611 Of Blend containing Cotton and Man  Made  Fibre  where  Cotton predominates by weight (Dyed) Kg 5.5% 31 1.6% 9.0
600699 Of Others Kg 4.3% 19 1.4% 6.2

        B
Tariff Item Description of goods Unit Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has  been availed
Drawback Rate Drawback cap per unit in Rs.(`) Drawback Rate Drawback cap per unit in Rs.(`)
(1) (2) (3) (4) (5) (6) (7)
CHAPTER – 61 ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED
6101 Men's     or     boys'     overcoats, carcoats,        capes,        cloaks, anoraks (including ski-jackets), wind-cheaters,       wind-jackets and  similar articles,  knitted  or crocheted,  other  than  those  of heading  6103          
610101 Of Cotton Piece 7.7% 103 2% 26.8
610102 Of  Blend  containing  Cotton  and Man Made Fibre Piece 9.5% 110 2.4% 27.8
610103 Of Man Made Fibres Piece 9.8% 115 2.4% 28.2
610104 Of  Silk  (other  than  containing Noil silk) Piece 7.5% 170 3.5% 79.3
610105 Of Wool Piece 8.5% 225 3.5% 92.6
610106 Of  Blend  containing  Wool  and Man Made Fibre Piece 8.5% 190 2.4% 53.6
610199 Of Others Piece 7.5% 100 2% 26.7
6102 Women's   or   girls'   overcoats, car-coats,        capes,        cloaks, anoraks (including ski-jackets), wind-cheaters,       wind-jackets and  similar articles,  knitted  or crocheted,  other  than  those  of heading 6104          
610201 Of Cotton Piece 7.7% 103 2% 26.8
610202 Of  Blend  containing  Cotton  and Man Made Fibre Piece 9.5% 110 2.4% 27.8
610203 Of Man Made Fibres Piece 9.8% 115 2.4% 28.2
610204 Of  Silk  (other  than  containing Noil silk) Piece 7.5% 170 3.5% 79.3
610205 Of Wool Piece 8.5% 225 3.5% 92.6
610206 Of  Blend  containing  Wool  and Man Made Fibre Piece 8.5% 190 2.4% 53.6
610299 Of Others Piece 7.5% 100 2% 26.7
6103 Men's       or       boys'       suits, ensembles,     jackets,     blazers, trousers,      bib      and      brace overalls,   breeches   and   shorts          
     
  (other     than     swim     wear), knitted or crocheted          
610301 Suits  (combination  comprising of at least one trouser and one jacket)          
61030101 Of Cotton Piece 7.7% 176 2% 45.8
61030102 Of  Blend  containing  Cotton  and Man Made Fibre Piece 9.5% 195 2.4% 49.3
61030103 Of Man Made Fibres Piece 9.8% 205 2.4% 50.2
61030104 Of  Silk  (other  than  containing Noil silk) Piece 7.5% 280 3.5% 130.6
61030105 Of Wool Piece 8.5% 335 3.5% 137.9
61030106 Of  Blend  containing  Wool  and Man Made Fibre Piece 8.5% 300 2.4% 84.6
61030199 Of Others Piece 7.5% 170 2% 45.4
610302 Jackets, blazers          
61030201 Of Cotton Piece 7.7% 103 2% 26.8
61030202 Of  Blend  containing  Cotton  and Man Made Fibre Piece 9.5% 110 2.4% 27.8
61030203 Of Man Made Fibres Piece 9.8% 115 2.4% 28.2
61030204 Of  Silk  (other  than  containing Noil silk) Piece 7.5% 170 3.5% 79.3
61030205 Of Wool Piece 8.5% 225 3.5% 92.6
61030206 Of  Blend  containing  Wool  and Man Made Fibre Piece 8.5% 190 2.4% 53.6
61030299 Of Others Piece 7.5% 100 2% 26.7
610303 Trousers, full pants          
61030301 Of Cotton Piece 7.7% 73 2% 19
61030302 Of  Blend  containing  Cotton  and Man Made Fibre Piece 9.5% 85 2.4% 21.5
61030303 Of Man Made Fibres Piece 9.8% 90 2.4% 22
61030304 Of  Silk  (other  than  containing Noil silk) Piece 7.5% 110 3.5% 51.3
61030305 Of Wool Piece 8.5% 110 3.5% 45.3
61030306 Of  Blend  containing  Wool  and Man Made Fibre Piece 8.5% 110 2.4% 31
61030307 Of   Cotton   containing   1%   or more   by   weight   of   spandex/ lycra/elastane Piece 8% 80 2% 20
61030399 Of Others Piece 7.5% 70 2% 18.7
610304 Others  (including  capri/three- fourth pants and ensembles)          
61030401 Of Cotton Piece 7.7% 46 2% 11.9
61030402 Of  Blend  containing  Cotton  and Man Made Fibre Piece 9.5% 55 2.4% 13.9
61030403 Of Man Made Fibres Piece 9.8% 58 2.4% 14.2
61030404 Of  Silk  (other  than  containing Noil silk) Piece 7.5% 80 3.5% 37.3
61030405 Of Wool Piece 8.5% 60 3.5% 24.7
61030406 Of  Blend  containing  Wool  and Man Made Fibre Piece 8.5% 60 2.4% 16.9
     
61030407 Of   Cotton   containing   1%   or more   by   weight   of   spandex/ lycra/elastane Piece 8% 50 2% 12.5
61030499 Of Others Piece 7.5% 44 2% 11.7
6104 Women's      or      girls'      suits, ensembles,     jackets,     blazers, dresses,  skirts,  divided  skirts, trousers,      bib      and      brace overalls,   breeches   and   shorts (other     than     swim     wear), knitted or crocheted          
610401 Suits  (combination  comprising of at least one trouser and one jacket)          
61040101 Of Cotton Piece 7.7% 176 2% 45.8
61040102 Of  Blend  containing  Cotton  and Man Made Fibre Piece 9.5% 195 2.4% 49.3
61040103 Of Man Made Fibres Piece 9.8% 205 2.4% 50.2
61040104 Of  Silk  (other  than  containing Noil silk) Piece 7.5% 280 3.5% 130.6
61040105 Of Wool Piece 8.5% 335 3.5% 137.9
61040106 Of  Blend  containing  Wool  and Man Made Fibre Piece 8.5% 300 2.4% 84.6
61040199 Of Others Piece 7.5% 170 2% 45.4
610402 Jackets, blazers          
61040201 Of Cotton Piece 7.7% 103 2% 26.8
61040202 Of  Blend  containing  Cotton  and Man Made Fibre Piece 9.5% 110 2.4% 27.8
61040203 Of Man Made Fibres Piece 9.8% 115 2.4% 28.2
61040204 Of  Silk  (other  than  containing Noil silk) Piece 7.5% 170 3.5% 79.3
61040205 Of Wool Piece 8.5% 225 3.5% 92.6
61040206 Of  Blend  containing  Wool  and Man Made Fibre Piece 8.5% 190 2.4% 53.6
61040299 Of Others Piece 7.5% 100 2% 26.7
610403 Trousers, full pants          
61040301 Of Cotton Piece 7.7% 73 2% 19
61040302 Of  Blend  containing  Cotton  and Man Made Fibre Piece 9.5% 85 2.4% 21.5
61040303 Of Man Made Fibres Piece 9.8% 90 2.4% 22
61040304 Of  Silk  (other  than  containing Noil silk) Piece 7.5% 110 3.5% 51.3
61040305 Of Wool Piece 8.5% 110 3.5% 45.3
61040306 Of  Blend  containing  Wool  and Man Made Fibre Piece 8.5% 110 2.4% 31
61040307 Of   Cotton   containing   1%   or more   by   weight   of   spandex/ lycra/elastane Piece 8% 80 2% 20
61040399 Of Others Piece 7.5% 70 2% 18.7
610404 Others  (including  capri/three- fourth pants and ensembles)          
     
61040401 Of Cotton Piece 7.7% 46 2% 11.9
61040402 Of  Blend  containing  Cotton  and Man Made Fibre Piece 9.5% 55 2.4% 13.9
61040403 Of Man Made Fibres Piece 9.8% 58 2.4% 14.2
61040404 Of  Silk  (other  than  containing Noil silk) Piece 7.5% 80 3.5% 37.3
61040405 Of Wool Piece 8.5% 60 3.5% 24.7
61040406 Of  Blend  containing  Wool  and Man Made Fibre Piece 8.5% 60 2.4% 16.9
61040407 Of   Cotton   containing   1%   or more   by   weight   of   spandex/ lycra/elastane Piece 8% 50 2% 12.5
61040499 Of Others Piece 7.5% 44 2% 11.7
6105 Men's  or  boys'  shirts,  knitted or crocheted          
610501 Of Cotton Piece 7.6% 60 2% 15.8
610502 Of  Blend  containing  Cotton  and Man Made Fibre Piece 9.5% 60 2.4% 15.2
610503 Of Man Made Fibres Piece 9.9% 60 2.4% 14.5
610504 Of  Silk  (other  than  containing Noil silk) Piece 7.5% 80 3.5% 37.3
610505 Of Wool Piece 8.5% 60 3.5% 24.7
610506 Of  Blend  containing  Wool  and Man Made Fibre Piece 8.5% 60 2.4% 16.9
610507 Of Cotton containing 1% or more by    weight    of    spandex/lycra/ elastane Piece 8% 60 2% 15
610599 Of Others Piece 7.5% 57 2% 15.2
6106 Women's    or    girls'    blouses, shirts        and        shirt-blouses, knitted or crocheted          
610601 Of Cotton Piece 7.6% 60 2% 15.8
610602 Of  Blend  containing  Cotton  and Man Made Fibre Piece 9.5% 60 2.4% 15.2
610603 Of Man Made Fibres Piece 9.9% 60 2.4% 14.5
610604 Of  Silk  (other  than  containing Noil silk) Piece 7.5% 80 3.5% 37.3
610605 Of Wool Piece 8.5% 60 3.5% 24.7
610606 Of  Blend  containing  Wool  and Man Made Fibre Piece 8.5% 60 2.4% 16.9
610607 Of Cotton containing 1% or more by    weight    of    spandex/lycra/ elastane Piece 8% 60 2% 15
610699 Of Others Piece 7.5% 57 2% 15.2
6107 Men's   or   boys'   underpants, briefs,    nightshirts,    pyjamas, bathrobes, dressing gowns and similar    articles,    knitted    or crocheted          
610701 Nightshirts,     pyjamas,     bath robes  and  dressing  gowns  and          
     
  similar articles          
61070101 Of Cotton Piece 7.6% 45 2% 11.8
61070102 Of  Blend  containing  Cotton  and Man Made Fibre Piece 9.5% 55 2.4% 13.9
61070103 Of Man Made Fibres Piece 9.8% 60 2.4% 14.7
61070104 Of  Silk  (other  than  containing Noil silk) Piece 7.5% 60 3.5% 28
61070105 Of Wool Piece 8.5% 60 3.5% 24.7
61070106 Of  Blend  containing  Wool  and Man Made Fibre Piece 8.5% 60 2.4% 16.9
61070107 Of Cotton containing 1% or more by    weight    of    spandex/lycra/ elastane Piece 8% 49 2% 12.2
61070199 Of Others Piece 7.5% 44 2% 11.7
610702 Briefs,  underpants  and  similar articles          
61070201 Of Cotton Piece 7.6% 16 2% 4.2
61070202 Of  Blend  containing  Cotton  and Man Made Fibre Piece 9.5% 17 2.4% 4.3
61070203 Of Man Made Fibres Piece 9.8% 17 2.4% 4.2
61070204 Of  Silk  (other  than  containing Noil silk) Piece 7.5% 43 3.5% 20.1
61070205 Of Wool Piece 8.5% 17 3.5% 7
61070206 Of  Blend  containing  Wool  and Man Made Fibre Piece 8.5% 17 2.4% 4.8
61070207 Of Cotton containing 1% or more by    weight    of    spandex/lycra/ elastane Piece 8% 17 2% 4.2
61070299 Of Others Piece 7.5% 15 2% 4
6108 Women's      or      girls'      slips, petticoats, briefs, panties, night dresses,    pyjamas,    negligees, bathrobes, dressing gowns and similar    articles,    knitted    or crocheted          
610801 Night       dresses       (including nightshirts), pyjamas, negligees bathrobes  and  dressing  gowns and similar articles          
61080101 Of Cotton Piece 7.6% 45 2% 11.8
61080102 Of  Blend  containing  Cotton  and Man Made Fibre Piece 9.5% 55 2.4% 13.9
61080103 Of Man Made Fibres Piece 9.8% 60 2.4% 14.7
61080104 Of  Silk  (other  than  containing Noil silk) Piece 7.5% 60 3.5% 28
61080105 Of Wool Piece 8.5% 60 3.5% 24.7
61080106 Of  Blend  containing  Wool  and Man Made Fibre Piece 8.5% 60 2.4% 16.9
61080107 Of Cotton containing 1% or more by    weight    of    spandex/lycra/ elastane Piece 8% 49 2% 12.2
     
61080199 Of Others Piece 7.5% 44 2% 11.7
610802 Slips, petticoats, briefs, panties and similar articles          
61080201 Of Cotton Piece 7.6% 16 2% 4.2
61080202 Of  Blend  containing  Cotton  and Man Made Fibre Piece 9.5% 17 2.4% 4.3
61080203 Of Man Made Fibres Piece 9.8% 17 2.4% 4.2
61080204 Of  Silk  (other  than  containing Noil silk) Piece 7.5% 43 3.5% 20.1
61080205 Of Wool Piece 8.5% 17 3.5% 7
61080206 Of  Blend  containing  Wool  and Man Made Fibre Piece 8.5% 17 2.4% 4.8
61080207 Of Cotton containing 1% or more by    weight    of    spandex/lycra/ elastane Piece 8% 17 2% 4.2
61080299 Of Others Piece 7.5% 15 2% 4
6109 T-shirts,    singlets    and    other vests, knitted or crocheted          
610901 Of Cotton Piece 7.6% 35 2% 9.2
610902 Of  Blend  containing  Cotton  and Man Made Fibre Piece 9.5% 41 2.4% 10.4
610903 Of Man Made Fibres Piece 9.8% 43 2.4% 10.5
610904 Of  Silk  (other  than  containing Noil silk) Piece 7.5% 80 3.5% 37.3
610905 Of Wool Piece 8.5% 43 3.5% 17.7
610906 Of  Blend  containing  Wool  and Man Made Fibre Piece 8.5% 43 2.4% 12.1
610907 Of Cotton containing 1% or more by    weight    of    spandex/lycra/ elastane Piece 8% 37 2% 9.2
610999 Of Others Piece 7.5% 33 2% 8.8
6110 Jerseys,   pullovers,   cardigans, waistcoats  an   similar  articles, knitted or crocheted          
611001 Of Cotton Piece 7.7% 73 2% 19
611002 Of  Blend  containing  Cotton  and Man Made Fibre Piece 9.5% 85 2.4% 21.5
611003 Of Man Made Fibres Piece 9.8% 90 2.4% 22
611004 Of  Silk  (other  than  containing Noil silk) Piece 7.5% 110 3.5% 51.3
611005 Of Wool Piece 8.5% 110 3.5% 45.3
611006 Of  Blend  containing  Wool  and Man Made Fibre Piece 8.5% 110 2.4% 31
611007 Of Cotton containing 1% or more by    weight    of    spandex/lycra/ elastane Piece 8% 80 2% 20
611099 Of Others Piece 7.5% 70 2% 18.7
6111 Babies'  garments  and  clothing accessories,         knitted         or crocheted          
611101 Of Cotton Piece 7.6% 34 2% 8.9
     
611102 Of  Blend  containing  Cotton  and Man Made Fibre Piece 9.5% 36 2.4% 9.1
611103 Of Man Made Fibres Piece 9.8% 40 2.4% 9.8
611104 Of  Silk  (other  than  containing Noil silk) Piece 7.5% 43 3.5% 20.1
611105 Of Wool Piece 8.5% 40 3.5% 16.5
611106 Of  Blend  containing  Wool  and Man Made Fibre Piece 8.5% 40 2.4% 11.3
611107 Of Cotton containing 1% or more by    weight    of    spandex/lycra/ elastane Piece 8% 37 2% 9.2
611199 Of Others Piece 7.5% 33 2% 8.8
6112 Track    suits,    ski    suits    and swimwear,          knitted          or crocheted          
611201 Of Cotton Piece 7.6% 45 2% 11.8
611202 Of  Blend  containing  Cotton  and Man Made Fibre Piece 9.5% 55 2.4% 13.9
611203 Of Man Made Fibres Piece 9.8% 60 2.4% 14.7
611204 Of  Silk  (other  than  containing Noil silk) Piece 7.5% 60 3.5% 28
611205 Of Wool Piece 8.5% 60 3.5% 24.7
611206 Of  Blend  containing  Wool  and Man Made Fibre Piece 8.5% 60 2.4% 16.9
611207 Of Cotton containing 1% or more by    weight    of    spandex/lycra/ elastane Piece 8% 49 2% 12.2
611299 Of Others Piece 7.5% 44 2% 11.7
6113 Garments,  made  up  of  knitted or crocheted fabrics of heading 5903, 5906 or 5907          
611301 Of Cotton Piece 7.6% 35 2% 9.2
611302 Of  Blend  containing  Cotton  and Man Made Fibre Piece 9.5% 41 2.4% 10.4
611303 Of Man Made Fibres Piece 9.8% 43 2.4% 10.5
611304 Of  Silk  (other  than  containing Noil silk) Piece 7.5% 43 3.5% 20.1
611305 Of Wool Piece 8.5% 43 3.5% 17.7
611306 Of  Blend  containing  Wool  and Man Made Fibre Piece 8.5% 43 2.4% 12.1
611399 Of Others Piece 7.5% 33 2% 8.8
6114 Other    garments,    knitted    or crocheted          
611401 Women's    or    girls'    blouses, shirts        and        shirt-blouses, knitted     or     crocheted    with tightening at the bottom          
61140101 Of Cotton Piece 7.6% 60 2% 15.8
61140102 Of  Blend  containing  Cotton  and Man Made Fibre Piece 9.5% 60 2.4% 15.2
     
61140103 Of Man Made Fibres Piece 9.9% 60 2.4% 14.5
61140104 Of  Silk  (other  than  containing Noil silk) Piece 7.5% 80 3.5% 37.3
61140105 Of Wool Piece 8.5% 60 3.5% 24.7
61140106 Of  Blend  containing  Wool  and Man Made Fibre Piece 8.5% 60 2.4% 16.9
61140107 Of Cotton containing 1% or more by    weight    of    spandex/lycra/ elastane Piece 8% 60 2% 15
61140199 Of Others Piece 7.5% 57 2% 15.2
611402 Women's or girls' tops/cami          
61140201 Of Cotton Piece 7.6% 60 2% 15.8
61140202 Of  Blend  containing  Cotton  and Man Made Fibre Piece 9.5% 60 2.4% 15.2
61140203 Of Man Made Fibres Piece 9.9% 60 2.4% 14.5
61140204 Of  Silk  (other  than  containing Noil silk) Piece 7.5% 80 3.5% 37.3
61140205 Of Wool Piece 8.5% 60 3.5% 24.7
61140206 Of  Blend  containing  Wool  and Man Made Fibre Piece 8.5% 60 2.4% 16.9
61140207 Of Cotton containing 1% or more by    weight    of    spandex/lycra/ elastane Piece 8% 60 2% 15
61140299 Of Others Piece 7.5% 57 2% 15.2
611403 Other    jackets    not    covered under heading 6103 or 6104          
61140301 Of  Cotton Piece 7.7% 103 2% 26.8
61140302 Of  Blend  containing  Cotton  and Man Made Fibre Piece 9.5% 110 2.4% 27.8
61140303 Of Man Made Fibres Piece 9.8% 115 2.4% 28.2
61140304 Of  Silk  (other  than  containing Noil silk) Piece 7.5% 170 3.5% 79.3
61140305 Of Wool Piece 8.5% 225 3.5% 92.6
61140306 Of  Blend  containing  Wool  and Man Made Fibre Piece 8.5% 190 2.4% 53.6
61140399 Of Others Piece 7.5% 100 2% 26.7
611404 Others          
61140401 Of Cotton Piece 7.6% 35 2% 9.2
61140402 Of  Blend  containing  Cotton  and Man Made Fibre Piece 9.5% 41 2.4% 10.4
61140403 Of Man Made Fibres Piece 9.8% 43 2.4% 10.5
61140404 Of  Silk  (other  than  containing Noil silk) Piece 7.5% 43 3.5% 20.1
61140405 Of Wool Piece 8.5% 43 3.5% 17.7
61140406 Of  Blend  containing  Wool  and Man Made Fibre Piece 8.5% 43 2.4% 12.1
61140407 Protective industrial wear Piece 7.2% 86 2.4% 28.7
61140499 Of Others Piece 7.5% 33 2% 8.8
     

        B
Tariff Item Description of goods Unit Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has  been availed
Drawback Rate Drawback cap per unit in Rs.(`) Drawback Rate Drawback cap per unit in Rs.(`)
(1) (2) (3) (4) (5) (6) (7)
6115 Panty   hose,   tights,   stockings, socks     and     other     hosiery, including   graduated   compre- ssion    hosiery    (for    example, stockings   for   varicose   veins) and  footwear  without  applied soles, knitted or crocheted          
611501 Of Cotton Kg 7.6% 140 2% 36.8
611502 Of  Blend  containing  Cotton  and Man Made Fibre Kg 9.5% 160 2.4% 40.4
611503 Of Man Made Fibres Kg 9.8% 180 2.4% 44.1
611504 Of  Silk  (other  than  containing Noil silk) Kg 7.5% 510 3.5% 238
611505 Of Wool Kg 8.5% 180 3.5% 74.1
611506 Of  Blend  containing  Wool  and Man Made Fibre Kg 8.5% 180 2.4% 50.8
611507 Of Cotton containing 1% or more by    weight    of    spandex/lycra/ elastane Kg 8% 160 2% 40
611599 Of Others Kg 7.5% 130 2% 34.7
6116 Gloves,    mittens    and    mitts, knitted or crocheted          
611601 Of Cotton Kg 7.6% 140 2% 36.8
611602 Of  Blend  containing  Cotton  and Man Made Fibre Kg 9.5% 160 2.4% 40.4
611603 Of Man Made Fibres Kg 9.8% 180 2.4% 44.1
611604 Of  Silk  (other  than  containing Noil silk) Kg 7.5% 510 3.5% 238
611605 Of Wool Kg 8.5% 180 3.5% 74.1
611606 Of  Blend  containing  Wool  and Man Made Fibre Kg 8.5% 180 2.4% 50.8
611607 Gloves,  specially  designed  for use    in    sports    namely    Golf Gloves      made      of      textile materials Piece 8.9% 22 3.2% 7.9
611699 Of Others Kg 7.5% 130 2% 34.7
6117 Other     made     up     clothing accessories,         knitted         or crocheted; knitted or crocheted parts     of     garments     or     of clothing accessories          
611701 Shawls,      scarves,      mufflers, stoles, mantillas and veils          
61170101 Of Cotton Piece 7.6% 34 2% 8.9
61170102 Of  Blend  containing  Cotton  and Man Made Fibre Piece 9.5% 36 2.4% 9.1
61170103 Of Man Made Fibres Piece 9.8% 38 2.4% 9.3
61170104 Of  Silk  (other  than  containing Noil silk) Piece 7.5% 80 3.5% 37.3
61170105 Of Wool Piece 8.5% 38 3.5% 15.6
61170106 Of  Blend  containing  Wool  and Piece 8.5% 38 2.4% 10.7
     
  Man Made Fibre          
61170199 Of Others Piece 7.5% 33 2% 8.8
611702 Others          
61170201 Of Cotton Kg 7.6% 140 2% 36.8
61170202 Of  Blend  containing  Cotton  and Man Made Fibre Kg 9.5% 160 2.4% 40.4
61170203 Of Man Made Fibres Kg 9.8% 180 2.4% 44.1
61170204 Of  Silk  (other  than  containing Noil silk) Kg 7.5% 510 3.5% 238
61170205 Of Wool Kg 8.5% 180 3.5% 74.1
61170206 Of  Blend  containing  Wool  and Man Made Fibre Kg 8.5% 180 2.4% 50.8
61170299 Of Others Kg 7.5% 130 2% 34.7
CHAPTER – 62 ARTICLES OF APPAREL AND CLOTHING ACCESSORIES,  NOT KNITTED OR CROCHETED
6201 Men's  or  boys'  overcoats,  car- coats,         cloaks,         anoraks (including   ski-jackets),   wind- cheaters,    wind    jackets    and similar    articles    other    than those of heading  6203          
620101 Of Cotton Piece 7.7% 103 2% 26.8
620102 Of  Blend  containing  Cotton  and Man Made Fibre Piece 9.5% 110 2.4% 27.8
620103 Of Man Made Fibres Piece 9.8% 115 2.4% 28.2
620104 Of  Silk  (other  than  containing Noil silk) Piece 7.5% 170 3.5% 79.3
620105 Of Wool Piece 8.5% 225 3.5% 92.6
620106 Of  Blend  containing  Wool  and Man Made Fibre Piece 8.5% 190 2.4% 53.6
620199 Of Others Piece 7.5% 100 2% 26.7
6202 Women's   or   girls'   overcoats, car-coats,        capes,        cloaks, anoraks (including ski-jackets), wind-cheaters,       wind-jackets and similar articles, other than those of heading 6204          
620201 Of Cotton Piece 7.7% 103 2% 26.8
620202 Of  Blend  containing  Cotton  and Man Made Fibre Piece 9.5% 110 2.4% 27.8
620203 Of Man Made Fibres Piece 9.8% 115 2.4% 28.2
620204 Of  Silk  (other  than  containing Noil silk) Piece 7.5% 170 3.5% 79.3
620205 Of Wool Piece 8.5% 225 3.5% 92.6
620206 Of  Blend  containing  Wool  and Man Made Fibre Piece 8.5% 190 2.4% 53.6
620299 Of Others Piece 7.5% 100 2% 26.7
     
6203 Men's       or       boys'       suits, ensembles,     jackets,     blazers, trousers,      bib      and      brace overalls,   breeches   and  shorts (other than swimwear)          
620301 Suits  (combination  comprising of at least one trouser and one jacket)          
62030101 Of Cotton Piece 7.7% 176 2% 45.8
62030102 Of  Blend  containing  Cotton  and Man Made Fibre Piece 9.5% 195 2.4% 49.3
62030103 Of Man Made Fibres Piece 9.8% 205 2.4% 50.2
62030104 Of  Silk  (other  than  containing Noil silk) Piece 7.5% 280 3.5% 130.6
62030105 Of Wool Piece 8.5% 335 3.5% 137.9
62030106 Of  Blend  containing  Wool  and Man Made Fibre Piece 8.5% 300 2.4% 84.6
62030199 Of Others Piece 7.5% 170 2% 45.4
620302 Jackets, blazers          
62030201 Of Cotton Piece 7.7% 103 2% 26.8
62030202 Of  Blend  containing  Cotton  and Man Made Fibre Piece 9.5% 110 2.4% 27.8
62030203 Of Man Made Fibres Piece 9.8% 115 2.4% 28.2
62030204 Of  Silk  (other  than  containing Noil silk) Piece 7.5% 170 3.5% 79.3
62030205 Of Wool Piece 8.5% 225 3.5% 92.6
62030206 Of  Blend  containing  Wool  and Man Made Fibre Piece 8.5% 190 2.4% 53.6
62030299 Of Others Piece 7.5% 100 2% 26.7
620303 Trousers, full pants          
62030301 Of Cotton Piece 7.7% 73 2% 19
62030302 Of  Blend  containing  Cotton  and Man Made Fibre Piece 9.5% 85 2.4% 21.5
62030303 Of Man Made Fibres Piece 9.8% 90 2.4% 22
62030304 Of  Silk  (other  than  containing Noil silk) Piece 7.5% 110 3.5% 51.3
62030305 Of Wool Piece 8.5% 110 3.5% 45.3
62030306 Of  Blend  containing  Wool  and Man Made Fibre Piece 8.5% 110 2.4% 31
62030307 Of   Cotton   containing   1%   or more   by   weight   of   spandex/ lycra/elastane Piece 8% 80 2% 20
62030399 Of Others Piece 7.5% 70 2% 18.7
620304 Others  (including  capri/three- fourth pants and ensembles)          
62030401 Of Cotton Piece 7.7% 46 2% 11.9
62030402 Of  Blend  containing  Cotton  and Man Made Fibre Piece 9.5% 55 2.4% 13.9
62030403 Of Man Made Fibres Piece 9.8% 58 2.4% 14.2
62030404 Of  Silk  (other  than  containing Noil silk) Piece 7.5% 80 3.5% 37.3
     
62030405 Of Wool Piece 8.5% 60 3.5% 24.7
62030406 Of  Blend  containing  Wool  and Man Made Fibre Piece 8.5% 60 2.4% 16.9
62030407 Of   Cotton   containing   1%   or more   by   weight   of   spandex/ lycra/elastane Piece 8% 50 2% 12.5
62030499 Of Others Piece 7.5% 44 2% 11.7
6204 Women's     or      girls'     suits, ensembles,     jackets,     blazers, dresses,  skirts,  divided  skirts, trousers,      bib      and      brace overalls,   breeches   and  shorts (other than swimwear)          
620401 Suits  (combination  comprising of at least one trouser and one jacket)          
62040101 Of Cotton Piece 7.7% 176 2% 45.8
62040102 Of  Blend  containing  Cotton  and Man Made Fibre Piece 9.5% 195 2.4% 49.3
62040103 Of Man Made Fibres Piece 9.8% 205 2.4% 50.2
62040104 Of  Silk  (other  than  containing Noil silk) Piece 7.5% 280 3.5% 130.6
62040105 Of Wool Piece 8.5% 335 3.5% 137.9
62040106 Of  Blend  containing  Wool  and Man Made Fibre Piece 8.5% 300 2.4% 84.6
62040199 Of Others Piece 7.5% 170 2% 45.4
620402 Jackets, blazers          
62040201 Of Cotton Piece 7.7% 103 2% 26.8
62040202 Of  Blend  containing  Cotton  and Man Made Fibre Piece 9.5% 110 2.4% 27.8
62040203 Of Man Made Fibres Piece 9.8% 115 2.4% 28.2
62040204 Of  Silk  (other  than  containing Noil silk) Piece 7.5% 170 3.5% 79.3
62040205 Of Wool Piece 8.5% 225 3.5% 92.6
62040206 Of  Blend  containing  Wool  and Man Made Fibre Piece 8.5% 190 2.4% 53.6
62040299 Of Others Piece 7.5% 100 2% 26.7
620403 Trousers, full pants          
62040301 Of Cotton Piece 7.7% 73 2% 19
62040302 Of  Blend  containing  Cotton  and Man Made Fibre Piece 9.5% 85 2.4% 21.5
62040303 Of Man Made Fibres Piece 9.8% 90 2.4% 22
62040304 Of  Silk  (other  than  containing Noil silk) Piece 7.5% 110 3.5% 51.3
62040305 Of Wool Piece 8.5% 110 3.5% 45.3
62040306 Of  Blend  containing  Wool  and Man Made Fibre Piece 8.5% 110 2.4% 31
62040307 Of   Cotton   containing   1%   or more   by   weight   of   spandex/ lycra/elastane Piece 8% 80 2% 20
62040399 Of Others Piece 7.5% 70 2% 18.7
     
620404 Others  (including  capri/three- fourth pants and ensembles)          
62040401 Of Cotton Piece 7.7% 46 2% 11.9
62040402 Of  Blend  containing  Cotton  and Man Made Fibre Piece 9.5% 55 2.4% 13.9
62040403 Of Man Made Fibres Piece 9.8% 58 2.4% 14.2
62040404 Of  Silk  (other  than  containing Noil silk) Piece 7.5% 80 3.5% 37.3
62040405 Of Wool Piece 8.5% 60 3.5% 24.7
62040406 Of  Blend  containing  Wool  and Man Made Fibre Piece 8.5% 60 2.4% 16.9
62040407 Of   Cotton   containing   1%   or more   by   weight   of   spandex/ lycra/elastane Piece 8% 50 2% 12.5
62040499 Of Others Piece 7.5% 44 2% 11.7
6205 Men's or boys' shirts          
620501 Of Cotton Piece 7.6% 60 2% 15.8
620502 Of  Blend  containing  Cotton  and Man Made Fibre Piece 9.5% 60 2.4% 15.2
620503 Of Man Made Fibres Piece 9.9% 60 2.4% 14.5
620504 Of  Silk  (other  than  containing Noil silk) Piece 7.5% 80 3.5% 37.3
620505 Of Wool Piece 8.5% 60 3.5% 24.7
620506 Of  Blend  containing  Wool  and Man Made Fibre Piece 8.5% 60 2.4% 16.9
620507 Of   Cotton   containing   1%   or more   by   weight   of   spandex/ lycra/elastane Piece 8% 60 2% 15
620599 Of Others Piece 7.5% 57 2% 15.2
6206 Women's    or    girls'    blouses, shirts and shirt-blouses          
620601 Of Cotton Piece 7.6% 60 2% 15.8
620602 Of  Blend  containing  Cotton  and Man Made Fibre Piece 9.5% 60 2.4% 15.2
620603 Of Man Made Fibres Piece 9.9% 60 2.4% 14.5
620604 Of  Silk  (other  than  containing Noil silk) Piece 7.5% 80 3.5% 37.3
620605 Of Wool Piece 8.5% 60 3.5% 24.7
620606 Of  Blend  containing  Wool  and Man Made Fibre Piece 8.5% 60 2.4% 16.9
620607 Of   Cotton   containing   1%   or more   by   weight   of   spandex/ lycra/elastane Piece 8% 60 2% 15
620699 Of Others Piece 7.5% 57 2% 15.2
6207 Men's   or   boys'   singlets   and other vests, underpants, briefs, nightshirts,     pyjamas,     bath- robes,    dressing    gowns    and similar articles          
620701 Dressing    gowns,    bathrobes, pyjamas,       nightshirts       and          
     
  similar articles          
62070101 Of Cotton Piece 7.6% 45 2% 11.8
62070102 Of  Blend  containing  Cotton  and Man Made Fibre Piece 9.5% 55 2.4% 13.9
62070103 Of Man Made Fibres Piece 9.8% 60 2.4% 14.7
62070104 Of  Silk  (other  than  containing Noil silk) Piece 7.5% 60 3.5% 28
62070105 Of Wool Piece 8.5% 60 3.5% 24.7
62070106 Of  Blend  containing  Wool  and Man Made Fibre Piece 8.5% 60 2.4% 16.9
62070107 Of   Cotton   containing   1%   or more   by   weight   of   spandex/ lycra/elastane Piece 8% 49 2% 12.3
62070199 Of Others Piece 7.5% 44 2% 11.7
620702 Singlets     and     other     vests, underpants,  briefs  and  similar articles          
62070201 Of Cotton Piece 7.6% 16 2% 4.2
62070202 Of  Blend  containing  Cotton  and Man Made Fibre Piece 9.5% 17 2.4% 4.2
62070203 Of Man Made Fibres Piece 9.8% 17 2.4% 4.1
62070204 Of  Silk  (other  than  containing Noil silk) Piece 7.5% 43 3.5% 20.1
62070205 Of Wool Piece 8.5% 17 3.5% 7
62070206 Of  Blend  containing  Wool  and Man Made Fibre Piece 8.5% 17 2.4% 4.8
62070207 Of   Cotton   containing   1%   or more   by   weight   of   spandex/ lycra/elastane Piece 8% 17 2% 4.2
62070299 Of Others Piece 7.5% 15 2% 4

        B
Tariff Item Description of goods Unit Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has  been availed
Drawback Rate Drawback cap per unit in Rs.(`) Drawback Rate Drawback cap per unit in Rs.(`)
(1) (2) (3) (4) (5) (6) (7)
6208 Women's  or  girls'  singlets  and other   vests,   slips,   petticoats, briefs,    panties,    nightdresses, pyjamas,   negliges,   bathrobes, dressing   gowns   and   similar articles          
620801 Dressing    gowns,    bathrobes, pyjamas, negliges, nightdresses (including     nightshirts)     and similar articles          
62080101 Of Cotton Piece 7.6% 45 2% 11.8
62080102 Of  Blend  containing  Cotton  and Man Made Fibre Piece 9.5% 55 2.4% 13.9
62080103 Of Man Made Fibres Piece 9.8% 60 2.4% 14.7
62080104 Of  Silk  (other  than  containing Noil silk) Piece 7.5% 60 3.5% 28
62080105 Of Wool Piece 8.5% 60 3.5% 24.7
62080106 Of  Blend  containing  Wool  and Man Made Fibre Piece 8.5% 60 2.4% 16.9
62080107 Of   Cotton   containing   1%   or more   by   weight   of   spandex/ Piece 8% 49 2% 12.3
     
  lycra/elastane          
62080199 Of Others Piece 7.5% 44 2% 11.7
620802 Singlets  and  other  vests,  slips, petticoats,  briefs,  panties  and similar articles          
62080201 Of Cotton Piece 7.6% 16 2% 4.2
62080202 Of  Blend  containing  Cotton  and Man Made Fibre Piece 9.5% 17 2.4% 4.2
62080203 Of Man Made Fibres Piece 9.8% 17 2.4% 4.1
62080204 Of  Silk  (other  than  containing Noil silk) Piece 7.5% 43 3.5% 20.1
62080205 Of Wool Piece 8.5% 17 3.5% 7
62080206 Of  Blend  containing  Wool  and Man Made Fibre Piece 8.5% 17 2.4% 4.8
62080207 Of   Cotton   containing   1%   or more   by   weight   of   spandex/ lycra/elastane Piece 8% 17 2% 4.2
62080299 Of Others Piece 7.5% 15 2% 4
6209 Babies'  garments  and  clothing accessories          
620901 Of Cotton Piece 7.6% 34 2% 8.9
620902 Of  Blend  containing  Cotton  and Man Made Fibre Piece 9.5% 36 2.4% 9.1
620903 Of Man Made Fibres Piece 9.8% 40 2.4% 9.8
620904 Of  Silk  (other  than  containing Noil silk) Piece 7.5% 43 3.5% 20.1
620905 Of Wool Piece 8.5% 40 3.5% 16.5
620906 Of  Blend  containing  Wool  and Man Made Fibre Piece 8.5% 40 2.4% 11.3
620907 Of   Cotton   containing   1%   or more   by   weight   of   spandex/ lycra/elastane Piece 8% 37 2% 9.2
620999 Of Others Piece 7.5% 33 2% 8.8
6210 Garments,  made  up  of  fabrics of  heading     5602,  5603,  5903, 5906 or 5907          
621001 Of Cotton Piece 7.6% 35 2% 9.2
621002 Of  Blend  containing  Cotton  and Man Made Fibre Piece 9.5% 41 2.4% 10.4
621003 Of Man Made Fibres Piece 9.8% 43 2.4% 10.5
621004 Of  Silk  (other  than  containing Noil silk) Piece 7.5% 43 3.5% 20.1
621005 Of Wool Piece 8.5% 43 3.5% 17.7
621006 Of  Blend  containing  Wool  and Man Made Fibre Piece 8.5% 43 2.4% 12.1
621099 Of Others Piece 7.5% 33 2% 8.8
6211 Track    suits,    ski    suits    and swimwear; other garments          
621101 Women's    or    girls'    blouses, shirts  and  shirt-blouses,  with tightening at the bottom          
     
62110101 Of Cotton Piece 7.6% 60 2% 15.8
62110102 Of  Blend  containing  Cotton  and Man Made Fibre Piece 9.5% 60 2.4% 15.2
62110103 Of Man Made Fibres Piece 9.9% 60 2.4% 14.5
62110104 Of  Silk  (other  than  containing Noil silk) Piece 7.5% 80 3.5% 37.3
62110105 Of Wool Piece 8.5% 60 3.5% 24.7
62110106 Of  Blend  containing  Wool  and Man Made Fibre Piece 8.5% 60 2.4% 16.9
62110107 Of   Cotton   containing   1%   or more   by   weight   of   spandex/ lycra/elastane Piece 8% 60 2% 15
62110199 Of Others Piece 7.5% 57 2% 15.2
621102 Women's or girls' tops/cami          
62110201 Of Cotton Piece 7.6% 60 2% 15.8
62110202 Of  Blend  containing  Cotton  and Man Made Fibre Piece 9.5% 60 2.4% 15.2
62110203 Of Man Made Fibres Piece 9.9% 60 2.4% 14.5
62110204 Of  Silk  (other  than  containing Noil silk) Piece 7.5% 80 3.5% 37.3
62110205 Of Wool Piece 8.5% 60 3.5% 24.7
62110206 Of  Blend  containing  Wool  and Man Made Fibre Piece 8.5% 60 2.4% 16.9
62110207 Of   Cotton   containing   1%   or more   by   weight   of   spandex/ lycra/elastane Piece 8% 60 2% 15
62110299 Of Others Piece 7.5% 57 2% 15.2
621103 Other    jackets    not    covered under heading 6203 or 6204          
62110301 Of  Cotton Piece 7.7% 103 2% 26.8
62110302 Of  Blend  containing  Cotton  and Man Made Fibre Piece 9.5% 110 2.4% 27.8
62110303 Of Man Made Fibres Piece 9.8% 115 2.4% 28.2
62110304 Of  Silk  (other  than  containing Noil silk) Piece 7.5% 170 3.5% 79.3
62110305 Of Wool Piece 8.5% 225 3.5% 92.6
62110306 Of  Blend  containing  Wool  and Man Made Fibre Piece 8.5% 190 2.4% 53.6
62110399 Of Others Piece 7.5% 100 2% 26.7
621104 Protective industrial wear          
62110401 Protective      industrial      wear overall/coverall made of cotton Piece 7.2% 133 2.4% 44.3
62110402 Other protective industrial wear made of cotton Piece 7.2% 86 2.4% 28.7
62110403 Protective      industrial      wear overall/coverall       made       of Aramid fibre Piece 10.5% 347 3% 99.1
62110404 Other protective industrial wear made of Aramid fibre Piece 10.5% 243 3% 69.4
62110405 Protective      industrial      wear overall/coverall       made       of Piece 10.5% 333 3% 95.1
     
  Modacrylic fibre          
62110406 Other protective industrial wear made of Modacrylic fibre Piece 10.5% 222 3% 63.4
62110499 Other protective industrial wear Piece 7.2% 86 2.4% 28.7
621105 Others          
62110501 Of  Cotton Piece 7.6% 35 2% 9.2
62110502 Of  Blend  containing  Cotton  and Man Made Fibre Piece 9.5% 41 2.4% 10.4
62110503 Of Man Made Fibres Piece 9.8% 43 2.4% 10.5
62110504 Of  Silk  (other  than  containing Noil silk) Piece 7.5% 43 3.5% 20.1
62110505 Of Wool Piece 8.5% 43 3.5% 17.7
62110506 Of  Blend  containing  Wool  and Man Made Fibre Piece 8.5% 43 2.4% 12.1
62110599 Of Others Piece 7.5% 33 2% 8.8
6212 Brassieres,     girdles,     corsets, braces, suspenders, garters and similar     articles     and     parts thereof, whether or not knitted or crocheted          
621201 Of Cotton Kg 7.6% 140 2% 36.8
621202 Of  Blend  containing  Cotton  and Man Made Fibre Kg 9.5% 160 2.4% 40.4
621203 Of Man Made Fibres Kg 9.8% 180 2.4% 44.1
621204 Of  Silk  (other  than  containing Noil silk) Kg 7.5% 510 3.5% 238
621205 Of Wool Kg 8.5% 180 3.5% 74.1
621206 Of  Blend  containing  Wool  and Man Made Fibre Kg 8.5% 180 2.4% 50.8
621299 Of Others Kg 7.5% 130 2% 34.7
6213 Handkerchiefs          
621301 Of Cotton Kg 7.6% 140 2% 36.8
621302 Of  Blend  containing  Cotton  and Man Made Fibre Kg 9.5% 160 2.4% 40.4
621303 Of Man Made Fibres Kg 9.8% 180 2.4% 44.1
621304 Of  Silk  (other  than  containing Noil silk) Kg 7.5% 510 3.5% 238
621305 Of Wool Kg 8.5% 180 3.5% 74.1
621306 Of  Blend  containing  Wool  and Man Made Fibre Kg 8.5% 180 2.4% 50.8
621399 Of Others Kg 7.5% 130 2% 34.7
6214 Shawls,      scarves,      mufflers, mantillas, veils and the like          
621401 Shawls,      scarves,      mufflers, stoles, mantillas and veils          
62140101 Of Cotton Piece 7.6% 34 2% 8.9
62140102 Of Blend containing Cotton and Man Made Fibre Piece 9.5% 36 2.4% 9.1
62140103 Of Man Made Fibres Piece 9.8% 38 2.4% 9.3
62140104 Of Silk (other than containing Noil silk) Piece 7.5% 80 3.5% 37.3
     
62140105 Of Wool Piece 8.5% 38 3.5% 15.6
62140106 Of Blend containing Wool and Man Made Fibre Piece 8.5% 38 2.4% 10.7
62140199 Of Others Piece 7.5% 33 2% 8.8
621402 Others          
62140201 Of Cotton Kg 7.6% 140 2% 36.8
62140202 Of Blend containing Cotton and Man Made Fibre Kg 9.5% 160 2.4% 40.4
62140203 Of Man Made Fibres Kg 9.8% 180 2.4% 44.1
62140204 Of Silk (other than containing Noil silk) Kg 7.5% 510 3.5% 238
62140205 Of Wool Kg 8.5% 180 3.5% 74.1
62140206 Of Blend containing Wool and Man Made Fibre Kg 8.5% 180 2.4% 50.8
62140299 Of Others Kg 7.5% 130 2% 34.7
6215 Ties, bow ties and cravats          
621501 Of Cotton Kg 7.6% 140 2% 36.8
621502 Of  Blend  containing  Cotton  and Man Made Fibre Kg 9.5% 160 2.4% 40.4
621503 Of Man Made Fibres Kg 9.8% 180 2.4% 44.1
621504 Of  Silk  (other  than  containing Noil silk) Kg 7.5% 510 3.5% 238
621505 Of Wool Kg 8.5% 180 3.5% 74.1
621506 Of  Blend  containing  Wool  and Man Made Fibre Kg 8.5% 180 2.4% 50.8
621599 Of Others Kg 7.5% 130 2% 34.7
6216 Gloves, mittens and mitts          
621601 Of Cotton Kg 7.6% 140 2% 36.8
621602 Of  Blend  containing  Cotton  and Man Made Fibre Kg 9.5% 160 2.4% 40.4
621603 Of Man Made Fibres Kg 9.8% 180 2.4% 44.1
621604 Of  Silk  (other  than  containing Noil silk) Kg 7.5% 510 3.5% 238
621605 Of Wool Kg 8.5% 180 3.5% 74.1
621606 Of  Blend  containing  Wool  and Man Made Fibre Kg 8.5% 180 2.4% 50.8
621607 Gloves,  specially  designed  for use    in    sports    namely    Golf Gloves      made      of      textile materials Piece 8.9% 22 3.2% 7.9
621699 Of Others Kg 7.5% 130 2% 34.7
6217 Other     made     up     clothing accessories;  parts  of  garments or of clothing accessories, other than those of heading   6212          
621701 Of Cotton Kg 7.6% 140 2% 36.8
621702 Of  Blend  containing  Cotton  and Man Made Fibre Kg 9.5% 160 2.4% 40.4
621703 Of Man Made Fibres Kg 9.8% 180 2.4% 44.1
621704 Of  Silk  (other  than  containing Noil silk) Kg 7.5% 510 3.5% 238
     
621705 Of Wool Kg 8.5% 180 3.5% 74.1
621706 Of  Blend  containing  Wool  and Man Made Fibre Kg 8.5% 180 2.4% 50.8
621799 Of Others Kg 7.5% 130 2% 34.7
CHAPTER – 63 OTHER MADE UP TEXTILES ARTICLES; SETS; WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS
6301 Blankets and traveling rugs          
630101 Woolen or Acrylic blankets Kg 6.5% 60 2.2% 20.3
630102 Cotton blankets Kg 7.3% 60 2% 16.4
630199 Other blankets and traveling rugs Kg 5.5% 25 1.9% 8.6
6302 Bed   linen,   table   linen,   toilet linen and kitchen linen          
630201 Of Cotton Kg 7.3% 70 2% 19.2
630202 Of  Blend  containing  Cotton  and Man Made Fibre Kg 8.3% 85 2.1% 21.5
630203 Of Man Made Fibres Kg 9.3% 105 2.2% 24.8
630204 Of  Silk  (other  than  containing Noil silk) Kg 7.5% 400 3.5% 186.7
630299 Of Others Kg 7.3% 70 1.9% 18.2
6303 Curtains    (including    drapes) and  interior  blinds;  curtain  or bed valances          
630301 Of Cotton Kg 7.3% 70 2% 19.2
630302 Of  Blend  containing  Cotton  and Man Made Fibre Kg 8.3% 85 2.1% 21.5
630303 Of Man Made Fibres Kg 9.3% 105 2.2% 24.8
630304 Of  Silk  (other  than  containing Noil silk) Kg 7.5% 400 3.5% 186.7
630399 Of Others Kg 7.3% 70 1.9% 18.2
6304 Other      furnishing      articles, excluding    those    of    heading 9404          
630401 Of Cotton Kg 7.3% 70 2% 19.2
630402 Of  Blend  containing  Cotton  and Man Made Fibre Kg 8.3% 85 2.1% 21.5
630403 Of Man Made Fibres Kg 9.3% 105 2.2% 24.8
630404 Of  Silk  (other  than  containing Noil silk) Kg 7.5% 400 3.5% 186.7
630499 Of Others Kg 7.3% 70 1.9% 18.2
6305 Sacks and bags, of a kind used for the packing of goods          
630501 Flexible Intermediate Bulk Containers (FIBC) Kg 7% 18 1.9% 4.9
630502 Sacks   and   bags   made   of   jute including  hessian  bags,  sacking bags, jute soil savers etc Kg 5% 8 1.9% 3
630599 Others Kg 5% 8 1.9% 3
6306 Tarpaulins,       awnings       and sunblinds;     tents;     sails     for boats,  sailboards  or  landcraft; Kg 5% 25 1.9% 9.5
     
  camping goods          
6307 Other     made     up     articles, including dress patterns          
630701 Fabric Swatches          
63070101 Of Cotton Kg 7.3% 70 2% 19.2
63070102 Of Blend containing Cotton and Man Made Fibre Kg 8.3% 85 2.1% 21.5
63070103 Of Man Made Fibres Kg 9.3% 105 2.2% 24.8
63070199 Of Others Kg 7.3% 70 1.9% 18.2
630702 Others      (excluding      fabric swatches)          
63070201 Of Cotton Kg 7.3% 70 2% 19.2
63070202 Of Blend containing Cotton and Man Made Fibre Kg 8.3% 85 2.1% 21.5
63070203 Of Man Made Fibres Kg 9.3% 105 2.2% 24.8
63070204 Of  Silk  (other  than  containing Noil silk) Kg 7.5% 400 3.5% 186.7
63070299 Of Others Kg 7.3% 70 1.9% 18.2
6308 Sets consisting of woven fabric and  yarn, whether or  not with accessories, for making up into rugs,   tapestries,   embroidered table   cloths   or   serviettes,   or similar  textile  articles,   put  up in packings for retail sale          
630801 Of Cotton Kg 7.3% 70 2% 19.2
630802 Of  Blend  containing  Cotton  and Man Made Fibre Kg 8.3% 85 2.1% 21.5
630803 Of Man Made Fibres Kg 9.3% 105 2.2% 24.8
630804 Of  Silk  (other  than  containing Noil silk) Kg 7.5% 400 3.5% 186.7
630899 Of Others Kg 7.3% 70 1.9% 18.2
6309 Worn clothing and other worn articles   Nil   Nil  
6310 Used or new rags, scrap twine, cordage,  rope  and  cables  and worn   out   articles   of   twine, cordage,   rope   or   cables,   of textile materials   Nil   Nil  

        B
Tariff Item Description of goods Unit Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has  been availed
Drawback Rate Drawback cap per unit in Rs.(`) Drawback Rate Drawback cap per unit in Rs.(`)
(1) (2) (3) (4) (5) (6) (7)
CHAPTER – 64 FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES
6401 Waterproof     footwear     with outer    soles    and    uppers    of rubber    or    of    plastics,    the uppers   of   which   are   neither fixed to the sole nor assembled by  stitching,  riveting,  nailing, screwing,  plugging  or  similar processes   1.9%   1.9%  
6402 Other    footwear    with    outer soles  and  uppers  of  rubber  or          
     
  plastics          
640201 Synthetic footwear Pair 6.8% 50 1.9% 14
640299 Others   1.9%   1.9%  
6403 Footwear  with  outer  soles  of rubber,    plastics,    leather    or composition       leather       and uppers of leather          
640301 Leather shoes for adults, namely boots and half boots Pair 9.1% 260 2.5% 71.4
640302 Leather shoes for adults, namely boots        and        half        boots, manufactured  by  units  operating under section 65 of the Customs Act, 1962   0.4%   0.4%  
640303 Deleted          
640304 Deleted          
640305 Leather  shoes  for  adults,  other than boots and half  boots Pair 9.1% 202 2.5% 55.5
640306 Leather  shoes  for  adults,  other than   boots   and   half       boots, manufactured  by  units  operating under section 65 of the Customs Act, 1962   0.4%   0.4%  
640307 Leather    boots/half    boots/shoes for children Pair 9.1% 138 2.5% 37.9
640308 Leather    boots/half    boots/shoes for   children,   manufactured   by units  operating  under  section  65 of the Customs Act, 1962   0.4%   0.4%  
640309 Leather       sandals       (including chappals / slippers) Pair 8% 118 2.2% 32.5
640310 Leather      sandals,      (including chappals/slippers)   manufactured by  units  operating  under  section 65 of the Customs act, 1962   0.4%   0.4%  
640311 Leather    safety    footwear    with protective metal toe cap Pair 9% 215 2.5% 59.7
640312 Leather    safety    footwear    with protective  toe  cap  of  composite/ synthetic material Pair 9.5% 225 2.8% 66.3
640399 Others   1.9%   1.9%  
6404 Footwear  with  outer  soles  of rubber,    plastics,    leather    or composition       leather       and uppers of textile materials          
640401 Of    rubber    sole    with    canvas upper Pair 6% 16 1.9% 5.1
640402 Boots/   half   boots   /   shoes   of leather-cum-synthetic/textile materials Pair 8.7% 170 1.9% 37.1
640403 Sandals         of         leather-cum- synthetic/textile materials Pair 8% 100 1.9% 23.8
     
640404 Of   TPR/PU   sole   with   canvas upper Pair 6% 30 1.9% 9.5
640499 Others   1.9%   1.9%  
6405 Other footwear          
640501 Sports    Shoes    made    out    of PVC/PU    Coated   fabrics    with PVC    Soles    and    fitted    with Nylon/    Polyester    terry    towel fabrics on socks   1.9%   1.9%  
640599 Others   1.9%   1.9%  
6406 Parts   of   footwear   (including uppers whether or not attached to soles other than outer soles); removable        in-soles,        heel cushions  and  similar  articles; gaiters,   leggings   and   similar articles, and parts thereof          
640601 Leather  shoe  uppers  for  adults, namely boots and half boots Pair 8.2% 168 2.2% 45.1
640602 Leather  shoe  uppers  for  adults, namely   boots   and   half   boots, manufactured  by  units  operating under section 65 of the Customs Act, 1962   0.4%   0.4%  
640603 Deleted          
640604 Deleted          
640605 Leather  shoe   uppers  for  adults, other than boots and half  boots Pair 8.2% 108 2.2% 29
640606 Leather  shoe  uppers  for  adults, other than boots and half   boots, manufactured  by  units  operating under section 65 of the Customs Act, 1962   0.4%   0.4%  
640607 Leather   uppers   for   boots/half boots/shoes for children Pair 8.2% 108 2.2% 29
640608 Leather   uppers   for   boots/half boots/shoes        for        children, manufactured  by  units  operating under section 65 of the Customs Act, 1962   0.4%   0.4%  
640609 Leather sandal uppers Pair 6.9% 47 1.9% 12.9
640610 Leather          sandal          uppers, manufactured  by  units  operating under section 65 of the Customs Act, 1962   0.4%   0.4%  
640611 Leather  woven sandal uppers Pair 6.9% 42 1.9% 11.6
640612 Leather soles Pair 6.9% 26 1.9% 7.2
640613 Leather-cum-synthetic/textile footwear uppers Pair 6.9% 42 1.9% 11.6
640614 Synthetic uppers for footwear Pair 6% 31 1.9% 9.8
640615 PU Unit sole   1.9%   1.9%  
     
640616 Leather  insoles  (Leather  socks) for adult shoes Pair 8.1% 7 1.9% 1.6
640617 Leather  insoles  (Leather  socks) for adult shoes, manufactured by units  operating  under  section  65 of the Customs Act, 1962   0.4%   0.4%  
640618 Leather gaiters or chaps Pair 6.9% 42 1.9% 11.6
640619 Synthetic gaiters or chaps Pair 6% 31 1.9% 9.8
640699 Others   1.9%   1.9%  
CHAPTER – 65 HEADGEAR AND PARTS THEREOF
6501 Hat-forms,   hat   bodies   and hoods  of  felt,  neither  blocked to    shape    nor    with    made brims;          plateaux          and manchons      (including      slit manchons), of felt Kg 5.5% 110 1.9% 38
6502 Hat-shapes,  plaited  or  made by  assembling  strips  of  any material,   neither   blocked   to shape,  nor  with  made  brims, nor lined, nor trimmed Kg 5.5% 110 1.9% 38
6503 Deleted          
6504 Hats    and    other    headgear, plaited        or        made        by assembling     strips     of     any material, whether or not lined or trimmed Kg 5.5% 110 1.9% 38
6505 Hats    and    other    headgear, knitted or crocheted, or made up   from   lace,   felt   or   other textile fabric, in the piece (but not  in  strips)  whether  or  not lined or trimmed; hair-nets of any  material,  whether  or  not lined or timed Kg 5.5% 110 1.9% 38
6506 Other  headgear,  whether  or not lined or trimmed          
650601 Bicycle     Helmet     made     of Polystyrene Piece 5.5% 12 1.9% 4.1
650602 Safety   Helmet   (made   out   of fibre  glass  reinforced  plastics) weight 1425 gms +/- 20 gms Piece 5.5% 19 1.9% 6.6
650603 Cricket  Helmets Piece 5.5% 50 1.9% 17.3
650604 Leather Caps/Hats Piece 5.5% 50 1.9% 17.3
650699 Others Kg 5.5% 110 1.9% 38
6507 Head-bands,   linings,   covers, hat  foundations,  hat  frames, peaks   and      chinstraps,   for headgear Kg 5.5% 110 1.9% 38
CHAPTER – 66 UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, WHIPS, RIDING-CROPS AND   PARTS THEREOF
     
6601 Umbrellas          and          sun umbrellas               (including walking-stick         umbrellas, garden       umbrellas       and similar umbrellas) Kg 5.5% 70 1.9% 24.2
6602 Walking-sticks,     seat-sticks, whips,  riding-crops  and  the like Kg 5.5% 55 1.9% 19
6603 Parts,        trimmings        and accessories    of    articles    of heading 6601 or 6602 Kg 5.5% 10 1.9% 3.5
CHAPTER – 67 PREPARED FEATHERS AND DOWN AND ARTICLES MADE OF FEATHERS OR OF DOWN; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR
6701 Skins and other parts of birds with  their  feathers  or  down, feathers,   parts   of   feathers, down    and    articles    thereof (other  than  goods  of  heading 0505  and  worked  quills  and scapes)   Nil   Nil  
6702 Artificial  flowers,  foliage  and fruit     and     parts     thereof; articles    made    of    artificial flowers, foliage or fruit Kg 5.5% 70 1.9% 24.2
6703 Human hair, dressed, thinned, bleached        or        otherwise worked; wool or other animal hair or other textile materials, prepared  for  use  in  making wigs or the like          
670301 Human  hair,  dressed,  thinned, bleached or otherwise worked   1%   0.15%  
670399 Others   Nil   Nil  
6704 Wigs,  false  beards,  eyebrows and   eyelashes,   switches   and the  like,  of  human  or  animal hair   or  of   textile   materials; articles   of   human   hair   not elsewhere        specified        or included   Nil   Nil  
CHAPTER – 68 ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS
6801 Setts,         curbstones         and flagstones,   of   natural   stone (except slate)   Nil   Nil  
     
6802 Worked      monumental      or building   stone   (except   slate) and    articles    thereof,    other than  goods  of  heading  6801; mosaic  cubes  and  the  like,  of natural stone (including slate), whether  or  not  on  a  backing; artificially  coloured  granules, chippings    and    powder,    of natural stone (including slate)          
680201 Granite/Marble Monuments   1.4%   1.4%  
680202 Granite / Marble / Mosaic Tiles, whether or not polished   1.4%   1.4%  
680203 Granite/Marble Slabs, whether or not polished   1.4%   1.4%  
680204 Artistic  and  Decorative  crafted stone products (Handicrafts)   1.4%   1.4%  
680299 Others   Nil   Nil  
6803 Worked  slate  and  articles  of slate or of agglomerated slate   Nil   Nil  
6804 Millstones,             grindstones, grinding  wheels  and  the  like, without      frameworks,      for grinding,                sharpening, polishing,  trueing  or  cutting, hand  sharpening  or  polishing stones,  and  parts  thereof,  of natural             stone,             of agglomerated      natural      or artificial    abrasives,    or    of ceramics,    with    or    without parts of other materials          
680401 Endless   coated   Zircon   Cloth Belts   1.4%   1.4%  
680499 Others   1.4%   1.4%  
6805 Natural  or  artificial  abrasive powder or grain, on a base of textile  material,  of  paper,  of paperboard     or     of     other materials,  whether  or  not  cut to shape or sewn or otherwise made up   1.4%   1.4%  
6806 Slag   wool,   rock   wool   and similar        mineral        wools; exfoliated               vermiculite, expanded  clays,  foamed  slag and similar expanded mineral materials;       mixtures       and articles    of    heat    insulating, sound-insulating    or    sound- absorbing  mineral  materials, other  than  those  of  heading   1.4%   1.4%  
     
  6811 or 6812 or of Chapter 69          
6807 Articles    of    asphalt    or    of similar material (for example, petroleum bitumen or coal tar pitch)   1.4%   1.4%  
6808 Panels,   boards,   tiles,   blocks and      similar      articles      of vegetable fibre, of straw or of shavings,     chips,     particles, sawdust   or   other   waste,   of wood,      agglomerated      with cement,     plaster     or     other mineral binders   1.4%   1.4%  
6809 Articles    of    plaster    or    of compositions based on plaster   1.4%   1.4%  
6810 Articles of cement, of concrete or  of  artificial  stone,  whether or not reinforced   1.4%   1.4%  
6811 Articles of asbestos-cement, of cellulose  fibre-cement  or  the like          
681101 Asbestos      Cement      Pressure Pipes/couplings   1.4%   1.4%  
681199 Others   1.4%   1.4%  
6812 Fabricated    asbestos    fibres; mixtures    with    a    basis    of asbestos   or   with   a   basis   of asbestos      and      magnesium carbonate;   articles   of   such mixtures  or  of  asbestos  (for example,       thread,       woven fabric,     clothing,     headgear, footwear, gaskets), whether or not    reinforced,    other    than goods of heading 6811 or 6813   1.4%   1.4%  
6813 Friction  material  and  articles thereof  (for  example,  sheets, rolls,  strips,  segments,  discs, washers, pads ), not mounted, for brakes, for clutches or the like,  with  a  basis  of  asbestos, of other mineral substances or of   cellulose,  whether   or  not combined with textile or other materials   1.4%   1.4%  
6814 Worked  mica  and  articles  of mica,  including  agglomerated or        reconstituted        mica, whether  or  not  on  a  support of paper, paperboard or other materials   1.4%   1.4%  
6815 Articles  of  stone  or  of  other   1.4%   1.4%  
     
  mineral  substances  (including carbon    fibres,     articles     of carbon  fibres  and  articles  of peat),  not  elsewhere  specified or included          

        B
Tariff Item Description of goods Unit Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has  been availed
Drawback Rate Drawback cap per unit in Rs.(`) Drawback Rate Drawback cap per unit in Rs.(`)
(1) (2) (3) (4) (5) (6) (7)
CHAPTER – 69 CERAMIC PRODUCTS
  GOODS     OF     SILICEOUS FOSSIL    MEALS    OR    OF SIMILAR             SILICEOUS EARTHS,                          AND REFRACTORY GOODS          
6901 Bricks, blocks, tiles and other ceramic    goods    of    siliceous fossil    meals    (for    example, kieselguhr,        tripolite        or diatomite)     or     of     similar siliceous earths          
690101 Silica   Bricks/Shapes   For   B.F Stoves MT 2% 400 2% 400
690102 Silica  Bricks/Shapes  For  Coke Ovens MT 2% 400 2% 400
690199 Others MT 2% 400 2% 400
6902 Refractory bricks, blocks, tiles and        similar        refractory ceramic  constructional  goods, other  than  those  of  siliceous fossil      meals      or      similar siliceous earths          
690201 High Alumina (Bubble Alumina Based)     Bricks     and    Shapes and/or Castable and Mortars MT 2% 400 2% 400
690202 High  Alumina  (Synthetic Base) Bricks/Shapes  and/or  Ramming Mass, Castables and Mortars MT 2% 1180 2% 1180
690203 High   Alumina   Blast   Furnace Stove     Bricks/     Shapes     and Mortars MT 2% 1180 2% 1180
690204 High     Alumina     Bricks     and Shapes  and/or  Ramming  Mass, Castables and Mortars MT 2% 1180 2% 1180
690205 Magnesia  Dolomite  Bricks  and Shapes  and/or  Ramming  Mass, Castables and Mortars MT 2% 1180 2% 1180
690206 Magnesite    Chrome    Magnesia Co-clinker   Bricks  and  Shapes and/or        Ramming        Mass, Castables and Mortars MT 2% 2500 2% 2500
690207 Magnesia                         Carbon Bricks/Shapes  and/or  Ramming Mass, Castables and Mortars MT 2% 2500 2% 2500
     
690208 Magnesite   Bricks   and   Shapes and/or        Ramming        Mass, Castables and Mortars MT 2% 1180 2% 1180
690209 Alumina Carbon Bricks/ Shapes and/or        Ramming        Mass, Castables and Mortars MT 2% 400 2% 400
690210 Alumina   Carbon/   Slide   Gate Plate           Refractory           and Attachments MT 2% 2500 2% 2500
690211 Alumina           Fused           Cast Refractories MT 2% 2500 2% 2500
690212 Chrome  Magnesite  Bricks  and Shapes  and/or  Ramming  Mass, Castables and Mortars MT 2% 400 2% 400
690213 Alumina    Carbon    Continuous Casting     Refractories     and/or Mortars MT 2% 2500 2% 2500
690299 Others MT 2% 400 2% 400
6903 Other     refractory     ceramic goods   (for   example,   retorts, crucibles,    muffles,    nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than  those  of  siliceous  fossil meals  or  of  similar  siliceous earths   1.9%   1.9%  
  II.       OTHER       CERAMIC PRODUCTS          
6904 Ceramic      building      bricks, flooring   blocks,   support   or filler tiles and the like   1.9%   1.9%  
6905 Roofing   tiles,   chimney-pots, cowls,        chimney        liners, architectural   ornaments   and other  ceramic   constructional goods   1.9%   1.9%  
6906 Ceramic      pipes,      conduits, guttering and pipe fittings   1.9%   1.9%  
6907 Unglazed   ceramic   flags   and paving,  hearth  or  wall  tiles; unglazed      ceramic      mosaic cubes and the like, whether or not on a backing   1.9%   1.9%  
6908 Glazed    ceramic    flags    and paving,  hearth  or  wall  tiles; glazed  ceramic  mosaic  cubes and  the  like,  whether  or  not on a backing          
690801 Ceramic    Glazed    Floor    Tiles Coloured MT 2% 960 2% 960
690802 Ceramic Glazed wall Tiles MT 2% 630 2% 630
690899 Others MT 2% 630 2% 630
     
6909 Ceramic wares for laboratory, chemical   or   other   technical uses;   ceramic   troughs,   tubs and  similar  receptacles  of  a kind    used    in    agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance    or    packing    of goods   1.9%   1.9%  
6910 Ceramic  sinks,  wash  basins, wash  basin  pedestals,  baths, bidets,    water    closet    pans, flushing  cisterns,  urinals  and similar sanitary fixtures   1.9%   1.9%  
6911 Tableware,           kitchenware, other  household  articles  and toilet  articles,  of  porcelain  or china   1.9%   1.9%  
6912 Ceramic   tableware,   kitchen- ware, other household articles and  toilet  articles,  other  than of porcelain or china   1.9%   1.9%  
6913 Statuettes          and          other ornamental ceramic articles   1.9%   1.9%  
6914 Other ceramic articles   1.9%   1.9%  
CHAPTER – 70 GLASS AND GLASSWARE
7001 Cullet  and  other  waste  and scrap   of   glass;   glass   in   the mass   Nil   Nil  
7002 Glass   in   balls   (other   than microspheres      of      heading 7018),       rods       or       tubes, unworked   1.9%   1.9%  
7003 Cast glass and rolled glass, in sheets  or  profiles,  whether  or not    having    an    absorbent, reflecting    or    non-reflecting layer,     but     not     otherwise worked   1.9%   1.9%  
7004 Drawn glass and blown glass, in    sheets,   whether    or   not having  an  absorbent,  reflec- ting   or   non-reflecting   layer, but not otherwise worked   1.9%   1.9%  
7005 Float     glass     and     surface ground  or  polished  glass,  in sheets, whether or not having an   absorbent,   reflecting   or non-reflecting  layer,  but  not otherwise worked   1.9%   1.9%  
     
7006 Glass  of  heading  7003,  7004 or   7005,   bent,   edge-worked, engraved,   drilled,   enamelled or  otherwise  worked,  but  not framed  or  fitted  with  other materials   1.9%   1.9%  
7007 Safety    glass,    consisting    of toughened      (tempered)      or laminated glass   1.9%   1.9%  
7008 Multiple-walled        insulating units of glass          
700801 Fibreglass Insulation Product   1.9%   1.9%  
700899 Others   1.9%   1.9%  
7009 Glass mirrors, whether or not framed,   including   rear-view mirrors          
700901 Bicycle  Mirror Piece 7% 1.5 1.9% 0.4
700999 Others   1.9%   1.9%  
7010 Carboys,  bottles,  flasks,  jars, pots,   phials,   ampoules   and other containers, of glass, of a kind  used  for  the  conveyance or       packing       of       goods; preserving     jars     of     glass; stoppers,     lids     and     other closures, of glass   1.9%   1.9%  
7011 Glass    envelopes    (including bulbs  and  tubes),  open,  and glass   parts   thereof,   without fittings,   for   electric   lamps, cathode-ray tubes or the like          
701101 TV  Glass  Bulbs/  Shells/  Glass Parts for TV Picture Tubes   1.9%   1.9%  
701102 CRT   Glass   Bulbs/   Shells   for CRT Tubes   1.9%   1.9%  
701199 Others   1.9%   1.9%  
7012 Deleted          
7013 Glassware  of  a  kind  used  for table,   kitchen,   toilet,   office, indoor  decoration  or  similar purposes  (other  than  that  of heading 7010 or 7018)          
701301 Hand-cut lead crystal glassware Kg 6% 26 1.9% 8.2
701302 Opal glassware/kitchenware Kg 6% 26 1.9% 8.2
701303 Jars,   perfume   bottles,   candle plates/coasters,   votives,   lotion bottles/soap-dishes,   ornamental spheres/stars/bells Kg 6% 26 1.9% 8.2
701399 Others   1.9%   1.9%  
     
7014 Signalling      glassware      and optical     elements     of     glass (other  than  those  of  heading 7015), not optically worked   1.9%   1.9%  
7015 Clock  or  watch  glasses  and similar     glasses,     for     non- corrective       or       corrective spectacles,      curved,      bent, hollowed    or    the    like;    not optically worked; hollow glass spheres   and   their   segments, for  the  manufacture  of  such glasses   1.9%   1.9%  
7016 Paving  blocks,  slabs,  bricks, squares,     tiles     and     other articles of pressed or moulded glass, whether or not wired, of a  kind  used  for  building  or construction   purposes;   glass cubes  and  other  glass  small wares,  whether  or  not  on  a backing,     for     mosaics     or similar   decorative   purposes; leaded   lights   and   the   like; multi-cellular or foam glass in blocks, panels, plates, shells or similar forms   1.9%   1.9%  
7017 Laboratory,       hygienic       or pharmaceutical glassware, whether  or  not  graduated  or calibrated          
701701 Laboratory Glass ware Kg 5.2% 17 1.9% 6.2
701799 Others   1.9%   1.9%  
7018 Glass  beads,  imitation  pearls, imitation   precious   or   semi- precious   stones   and   similar glass  smallwares,  and  articles thereof  other  than  imitation jewellery;    glass    eyes    other than       prosthetic       articles; statuettes    and    other    orna- ments  of  lamp-worked  glass, other          than          imitation jewellery;  glass  microspheres not    exceeding    1    mm    in diameter          
701801 Glass Beads and articles thereof Kg 6% 18 1.9% 5.7
701899 Others   1.9%   1.9%  
7019 Glass  fibres  (including  glass wool) and articles thereof (for example, yarn, woven fabrics)          
     
701901 Fibreglass  Tissue  with  UF/PF Resin   content   minimum   17% (Reinforced     with     Fibreglass yarn)   1.9%   1.9%  
701999 Others   1.9%   1.9%  
7020 Other articles of glass          
702001 Glass Artware/Handicrafts Kg 7% 64 1.9% 17.4
702002 Glass   Artware   /   Handicrafts made  of  two  or  more  ply glass with or without metallic fusion Kg 7.5% 73 1.9% 18.5
702003 Glass  Refills  Silver  Coated  for Vacuum Flasks Kg 7.5% 25 1.9% 6.3
702004 Glass   Artware   /   Handicrafts with silver coating Kg 7.5% 73 1.9% 18.5
702099 Others   1.9%   1.9%  
CHAPTER – 71 NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS  METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY;COIN
  I.  PRECIOUS OR   SEMI- PRECIOUS STONES          
7101 Pearls,   natural   or   cultured, whether   or   not   worked   or graded     but     not     strung, mounted     or     set;     pearls, natural          or          cultured, temporarily       strung       for convenience of transport   Nil   Nil  
7102 Diamonds,   whether   or   not worked,  but  not  mounted  or set   Nil   Nil  
7103 Precious   stones   (other   than diamonds)  and  semiprecious stones,     whether      or     not worked   or   graded   but   not strung,     mounted     or     set; ungraded     precious     stones (other   than   diamonds)   and semi-precious                stones, temporarily       strung       for convenience of transport   Nil   Nil  
7104 Synthetic    or    reconstructed precious     or     semiprecious stones,     whether      or     not worked   or   graded   but   not strung,     mounted     or     set; ungraded        synthetic        or reconstructed     precious     or semi-precious                stones, temporarily       strung       for convenience of transport   Nil   Nil  
     
7105 Dust  and  powder  of  natural or synthetic precious or semi- precious stones   Nil   Nil  
  II.   PRECIOUS      METALS AND METALS CLAD WITH PRECIOUS METAL          
7106 Silver (including silver plated with     gold     or     platinum), unwrought     or     in     semi- manufactured   forms,   or   in powder form   Nil   Nil  
7107 Base  metals  clad  with  silver, not    further    worked    than semi-manufactured   Nil   Nil  
7108 Gold  (including   gold  plated with platinum) unwrought or in  semi-manufactured  forms, or in powder form   Nil   Nil  
7109 Base   metals   or   silver,   clad with gold, not further worked than semi-manufactured   Nil   Nil  
7110 Platinum,   unwrought   or   in semi-manufactured  form,  or in powder form   Nil   Nil  
7111 Base  metals,  silver  or  gold, clad     with     platinum,     not further   worked   than   semi- manufactured   Nil   Nil  
7112 Waste  and  scrap  of  precious metal  or  of  metal  clad  with precious  metal;  other  waste and scrap containing precious metal     or     precious     metal compounds,  of  a  kind  used principally  for  the  recovery of precious metal   Nil   Nil  
  III.                   JEWELLERY, GOLDSMITHS’              AND SILVERSMITHS’     WARES AND OTHER ARTICLES          
7113 Articles    of    jewellery    and parts    thereof,    of    precious metal  or  of  metal  clad  with precious metal          
711301 Articles  of  jewellery  and  parts thereof, made of gold Gms. `    209.3   per gram   of   net gold    content (.995 or more purity)  in  the jewellery   `    209.3   per gram   of   net gold    content (.995  or  more purity)  in  the jewellery  
711302 Articles of jewellery and parts thereof, made of silver Kg ` 2790 per kg of   net   silver   `  2790 per kg of   net   silver  
     
      content   (.999 purity)  in  the jewellery   content   (.999 purity)  in  the jewellery  
711399 Others   Nil   Nil  
7114 Articles    of    goldsmiths’    or silversmiths’ wares and parts thereof,  of  precious  metal  or of  metal  clad  With  precious metal          
711401 Articles made of silver Kg ` 2790 per kg of   net   silver content   (.999 purity)  in  the jewellery   `  2790 per kg of   net   silver content   (.999 purity)  in  the jewellery  
711499 Others   Nil   Nil  
7115 Other    articles    of    precious metal  or  of  metal  clad  with precious metal   Nil   Nil  
7116 Articles      of      natural      or cultured  pearls,  precious  or semi-precious stones (natural, synthetic or reconstructed)   Nil   Nil  
7117 Imitation jewellery          
711701 Brass Jewellery Kg 7% 150 1.9% 40.7
711702 Aluminium  Jewellery Kg 7% 50 1.9% 13.6
711703 Plastic     Imitation     Jewellery with  or     without     embellish- ments Kg 4.4% 25 1.9% 10.8
711704 Plastic Bangles with or  without embellishments Kg 4.4% 25 1.9% 10.8
711705 Stainless Steel Jewellery Kg 7% 50 1.9% 13.6
711706 Iron Jewellery Kg 7% 50 1.9% 13.6
711707 Glass Jewellery Kg 7% 50 1.9% 13.6
711799 Others   Nil   Nil  
7118 Coin   Nil   Nil  

        B
Tariff Item Description of goods Unit Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has  been availed
Drawback Rate Drawback cap per unit in Rs.(`) Drawback Rate Drawback cap per unit in Rs.(`)
(1) (2) (3) (4) (5) (6) (7)
CHAPTER – 72 IRON AND STEEL
  I.     PRIMARY            MATE- RIALS;      PRODUCTS      IN GRANULAR  OR  POWDER FORM          
7201 Pig  iron  and  spiegeleisen  in pigs, blocks or other primary forms MT 1.5% 340 1.5% 340
7202 Ferro alloys          
720201 Magnesium Ferro Silicon   1.4%   1.4%  
720299 Others   1.4%   1.4%  
7203 Ferrous products obtained by direct  reduction  of  iron  ore and    other    spongy    ferrous products,  in  lumps,  pellets  or similar   forms;   iron   having   1.4%   1.4%  
     
  minimum purity by weight of 99.94%,  in  lumps,  pellets  or similar forms          
7204 Ferrous    waste    and    scrap; remelting scrap ingots of iron or steel   Nil   Nil  
7205 Granules and powders, of pig iron, spiegeleisen, iron or steel   1.4%   1.4%  
  II  IRON  AND  NON-ALLOY STEEL          
7206 Iron   and   non-alloy   steel   in ingots or other primary forms (excluding   iron   of   heading 7203)   1.4%   1.4%  
7207 Semi-finished     products     of iron or non-alloy steel MT 2% 650 2% 650
7208 Flat-rolled products of iron or non-alloy  steel,  of  a  width  of 600  mm  or  more,  hot-rolled, not clad, plated or coated MT 2% 700 2% 700
7209 Flat-rolled products of iron or non-alloy  steel,  of  a  width  of 600  mm  or  more,  cold-rolled (cold-reduced),      not      clad, plated or coated MT 2% 1000 2% 1000
7210 Flat-rolled products of iron or non-alloy  steel,  of  a  width  of 600 mm or more, clad, plated or coated MT 2% 1200 2% 1200
7211 Flat-rolled products of iron or non-alloy  steel,  of  a  width  of less  than  600  mm,  not  clad, plated or coated MT 2% 1200 2% 1200
7212 Flat-rolled products of iron or non-alloy  steel,  of  a  width  of less than 600 mm, clad, plated or coated MT 2% 1200 2% 1200
7213 Bars  and  rods,  hot-rolled,  in irregularly   wound   coils,   of iron or non-alloy steel MT 2% 1200 2% 1200
7214 Other  bars  and  rods  of  iron or non-alloy steel, not further worked    than    forged,    hot- rolled,    hot-drawn    or    hot- extruded,  but  including  those twisted after rolling MT 2% 1200 2% 1200
7215 Other  bars  and  rods  of  iron or non-alloy steel MT 2% 1200 2% 1200
7216 Angles, shapes and sections of iron or non-alloy steel MT 2% 1200 2% 1200
7217 Wire of iron or non-alloy steel MT 2% 1400 2% 1400
  III. STAINLESS STEEL          
     
7218 Stainless   steel   in   ingots   or other   primary   forms;   semi- finished  products  of  stainless steel MT 2% 3200 2% 3200
7219 Flat-rolled        products       of stainless  steel,  of  a  width  of 600 mm or more MT 2% 3200 2% 3200
7220 Flat-rolled        products       of stainless  steel,  of  a  width  of less than 600 mm MT 2% 3200 2% 3200
7221 Bars  and  rods,  hot-rolled,  in irregularly   wound   coils,   of stainless steel MT 2% 3200 2% 3200
7222 Other    bars    and    rods    of stainless  steel;  angles,  shapes and sections of stainless steel MT 2% 3200 2% 3200
7223 Wire of stainless steel MT 2% 3200 2% 3200
  IV.      OTHER            ALLOY STEEL;  HOLLOW    DRILL BARS     AND     RODS,     OF ALLOY    OR    NON-ALLOY STEEL          
7224 Other  alloy  steel  in  ingots  or other   primary   forms;   semi- finished    products    of    other alloy steel MT 2% 3200 2% 3200
7225 Flat-rolled  products  of  other alloy  steel,  of  a  width  of  600 mm or more MT 2% 3200 2% 3200
7226 Flat-rolled  products  of  other alloy  steel,  of  a  width  of  less than 600 mm MT 2% 3200 2% 3200
7227 Bars  and  rods,  hot-rolled,  in irregularly   wound   coils,   of other alloy steel MT 2% 1600 2% 1600
7228 Other bars and rods of  other alloy steel; angles, shapes and sections,  of  other  alloy  steel; hollow drill bars and rods, of alloy or non-alloy steel MT 2% 1600 2% 1600
7229 Wire of other alloy steel MT 2% 1600 2% 1600
CHAPTER – 73 ARTICLES OF IRON OR STEEL
7301 Sheet  piling  of  iron  or  steel, whether      or      not      drilled, punched      or      made      from assembled    elements;    welded angles,  shapes  and  sections,  of iron or steel Kg 2% 2.5 2% 2.5
7302 Railway    or    tramway    track construction  material  of  iron or   steel,   the  following:   rails, Kg 2% 2.5 2% 2.5
     
  check-rails    and    rack    rails, switch  blades,  crossing  frogs, point  rods  and  other  crossing pieces,     sleepers     (cross-ties), fish-plates,       chairs,       chair wedges,     sole     plates     (base plates),   rail   clips,   bedplates, ties      and      other      material specialized    for    jointing    or fixing rails          
7303 Tubes,     pipes     and     hollow profiles, of cast iron Kg 2% 3.3 2% 3.3
7304 Tubes,     pipes     and     hollow profiles,     seamless,    of     iron (other than cast iron) or steel          
730401 Of mild carbon steel Kg 2% 3.3 2% 3.3
730402 Of alloy or stainless steel Kg 2% 10 2% 10
730499 Of others Kg 2% 2.5 2% 2.5
7305 Other   tubes   and   pipes   (for example,   welded,   riveted   or similarly       closed),       having circular     cross-sections,     the external    diameter    of    which exceeds  406.4  mm,  of  iron  or steel Kg 2% 3.3 2% 3.3
7306 Other  tubes,  pipes  and  hollow profiles    (for    example,    open seam   or   welded,   riveted   or similarly   closed),   of   iron   or steel Kg 2% 2.5 2% 2.5
7307 Tube    or    pipe    fittings    (for example,    couplings,    elbows, sleeves), of iron or steel Kg 2% 3.3 2% 3.3
7308 Structures                  (excluding prefabricated      buildings      of heading   9406)   and   parts   of structures       (for       example, bridges    and    bridge-sections, lock-gates,      towers,      lattice masts,   roofs,   roofing   frame- works, doors and windows and their frames and thresholds for doors,    shutters,    balustrades, pillars and columns), of iron or steel;    plates,     rods,     angles, shapes, sections, tubes and the like,    prepared    for    use    in structures, of iron or steel Kg 7% 11.5 2% 3.3
     
7309 Reservoirs,    tanks,    vats   and similar    containers    for    any material          (other          than compressed  or  liquefied  gas), of  iron  or  steel,  of  a  capacity exceeding   300L,   whether   or not lined or heat-insulated, but not  fitted  with  mechanical  or thermal equipment Kg 2% 3.3 2% 3.3
7310 Tanks,    casks,    drums,    cans, boxes  and  similar  containers, for  any  material  (other  than compressed  or  liquefied  gas), of  iron  or  steel,  of  a  capacity not   exceeding   300L,  whether or  not  lined  or  heat-insulated, but  not  fitted with  mechanical or thermal equipment Kg 2% 3.3 2% 3.3
7311 Containers  for  compressed  or liquefied gas, of iron or steel Kg 2% 5 2% 5
7312 Stranded  wire,  ropes,  cables, plaited  bands,  slings  and  the like,    of    iron    or    steel,    not electrically insulated Kg 2% 2.5 2% 2.5
7313 Barbed  wire  of  iron  or  steel; twisted   hoop   or   single   flat wire,    barbed    or    not,    and loosely  twisted  double  wire,  of a kind used for fencing of iron or steel Kg 2% 4 2% 4
7314 Cloth       (including       endless bands),    Grill,    netting    and fencing,  of  iron  or  steel  wire; expanded metal of iron or steel Kg 2% 4 2% 4
7315 Chain   and   parts   thereof,   of iron or steel          
731501 Industrial roller chains Kg 7% 17.5 2% 5
731599 Others Kg 7% 14 2% 4
7316 Anchors,   grapnels   and   parts thereof, of iron or steel Kg 7% 28 2% 8
7317 Nails,    tacks,    drawing    pins, corrugated nails, staples (other than   those   of   heading   8305) and similar articles, of iron or steel,   whether   or    not   with heads   of   other  material,   but excluding   such   articles   with heads of copper Kg 7% 11.5 2% 3.3
7318 Screws,    bolts,    nuts,    coach- screws,   screw   hooks,   rivets, cotters,    cotter-pins,    washers (including spring washers) and similar articles, of iron or steel Kg 7% 11.5 2% 3.3
     
             
7319 Sewing       needles,       knitting needles,      bodkins,      crochet hooks,     embroidery     stilettos and  similar  articles, for use  in the   hand,   of   iron   or   steel; safety  pins  and  other  pins,  of iron   or   steel,   not   elsewhere specified or included Kg 7% 42 2% 12
7320 Springs and leaves for springs, of iron or steel Kg 7% 11.5 2% 3.3
7321 Stoves,  ranges,  grates,  cookers (including          those          with subsidiary  boilers  for  central heating),   barbecues,   braziers, gas-rings,  plate  warmers  and similar   non-electric   domestic appliances,  and  parts  thereof, of iron or steel Kg 7% 11.5 2% 3.3
7322 Radiators  for  central  heating, not    electrically   heated,   and parts  thereof,  of  iron  or  steel; air     heaters     and     hot     air distributors                (including distributors   which   can   also distribute fresh or conditioned air),   not   electrically   heated, incorporating   a   motor-driven fan    or    blower,    and    parts thereof, of iron or steel Kg 7% 17.5 2% 5
7323 Table,      kitchen      or      other household   articles   and   parts thereof, of iron or steel; iron or steel   wool;   pot   scourers   and scouring   or   polishing   pads, gloves  and  the  like,  of  iron  or steel          
732301 Of stainless steel Kg 9% 32 2% 7.1
732302 Copper   bottom   or   aluminium brazed     or     aluminium     clad stainless steel utensils Kg 9% 32 2% 7.1
732303 Of  stainless  steel  having  nickel content of 8% or more Kg 9% 63 2% 14
732304 Copper   bottom   or   aluminium brazed     or     aluminium     clad stainless   steel   utensils   having nickel content of 8% or more Kg 9% 63 2% 14
732399 Others Kg 9% 18 2% 4
7324 Sanitary     ware     and     parts thereof, of iron or steel Kg 7% 25 2% 7.1
7325 Other  cast  articles  of  iron  or steel          
     
             
732501 Machined         parts/components made  wholly  or  predominantly of   Alloy   Steel/Stainless   Steel manufactured    through    casting process Kg 2% 13 2% 13
732599 Others Kg 7% 11.5 2% 3.3
7326 Other articles of iron and steel          
732601 Handicrafts/ Artware of cast iron or  iron  or  steel,  with  or  without plating/coating/galvanizing/brass Kg 9% 40 2% 8.9
732602 Handicraft/Artware   of   stainless steel Kg 9% 80 2% 17.8
732603 Machined   parts   /   components made  wholly  or  predominantly of   Alloy   Steel/Stainless   Steel, forged  or  manufactured  through forging process Kg 2% 13 2% 13
732699 Others Kg 7% 11.5 2% 3.3
CHAPTER – 74 COPPER AND ARTICLES THEREOF
7401 Copper       mattes;       cement copper (precipitated copper)   1.9%   1.9%  
7402 Unrefined     copper;     copper anodes        for        electrolytic refining   1.9%   1.9%  
7403 Refined   copper   and   copper alloys, unwrought   1.9%   1.9%  
7404 Copper waste and scrap   Nil   Nil  
7405 Master alloys of copper   1.9%   1.9%  
7406 Copper powders and flakes   1.9%   1.9%  
7407 Copper     bars,     rods     and profiles   1.9%   1.9%  
7408 Copper wire   1.9%   1.9%  
7409 Copper    plates,    sheets    and strip, of a thickness exceeding 0.15 mm   1.9%   1.9%  
7410 Copper  foil  (whether  or  not printed or backed with paper, perboard ,  plastics or similar backing     materials)     of     a thickness      (excluding      any backing)  not  exceeding  0.15 mm   1.9%   1.9%  
7411 Copper tubes and pipes   1.9%   1.9%  
7412 Copper  tube  or  pipe  fittings (for      example,      couplings, elbows, sleeves)          
741201 Brass  or  Copper  bushes,  tubes or pipe fittings Kg 11% 95 2.5% 21.6
741299 Others   1.9%   1.9%  
     
7413 Stranded  wire,  cables,  plated bands and the like, of copper, not electrically insulated   1.9%   1.9%  
7414 Deleted          
7415 Nails,   tacks,   drawing   pins, staples  (other  than  those  of heading   8305)   and   similar articles,  of  copper  or  of  iron or steel with heads of copper; screws,    bolts,    nuts,    screw hooks,  rivets,  cotters,  cotter- pins,      washers      (including spring  washers)  and  similar articles, of copper          
741501 Of Brass Kg 11% 95 2.5% 21.6
741599 Others   1.9%   1.9%  
7416 Deleted          
7417 Deleted          
7418 Table,     kitchen     or     other household  articles  and  parts thereof,     of     copper;     pot scourers    and    scouring    or polishing pads, gloves and the like, of copper; sanitary ware and parts thereof, of copper          
741801 Sanitary  and  bathroom  fittings (of gun metal) Kg 11% 95 2.5% 21.6
741802 Sanitary and Bathroom Fittings including   parts   /   components thereof  made  of  Brass  whether or not Nickel / Chrome Plated Kg 11% 95 2.5% 21.6
741803 Electro   plated   nickel   silver ware (EPNS) Kg 11% 95 2.5% 21.6
741899 Others    of    brass    and    other copper alloys Kg 11% 95 2.5% 21.6
7419 Other articles of copper          
741901 Artware / Handicraft of Brass Kg 11.5% 160 2.5% 34.8
741902 Artware / Handicraft of copper Kg 11.5% 190 2.5% 41.3
741998 Other articles of brass Kg 11% 95 2.5% 21.6
741999 Other articles of copper Kg 11% 115 2.5% 26.1

        B
Tariff Item Description of goods Unit Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has  been availed
Drawback Rate Drawback cap per unit in Rs.(`) Drawback Rate Drawback cap per unit in Rs.(`)
(1) (2) (3) (4) (5) (6) (7)
CHAPTER – 75 NICKEL AND ARTICLES THEREOF
7501 Nickel   mattes,   nickel   oxide sinters            and            other intermediate      products      of nickel metallurgy   1.9%   1.9%  
7502 Unwrought nickel   1.9%   1.9%  
7503 Nickel waste and scrap   Nil   Nil  
7504 Nickel powders and flakes   1.9%   1.9%  
7505 Nickel bars, rods, profiles and wire   1.9%   1.9%  
     
7506 Nickel   plates,   sheets,   strip and foil   1.9%   1.9%  
7507 Nickel  tubes,  pipes  and  tube or  pipe  fittings  (for  example, couplings, elbows, sleeves)   1.9%   1.9%  
7508 Other articles of nickel   1.9%   1.9%  
CHAPTER – 76 ALUMINIUM AND ARTICLES THEREOF
7601 Unwrought aluminium   1.9%   1.9%  
7602 Aluminium waste and scrap   Nil   Nil  
7603 Aluminium      powders      and flakes   1.9%   1.9%  
7604 Aluminium   bars,   rods   and profiles   1.9%   1.9%  
7605 Aluminium wire   1.9%   1.9%  
7606 Aluminium  plates,  sheets  and strip, of a thickness exceeding 0.2 mm   1.9%   1.9%  
7607 Aluminium   foil   (whether   or not   printed   or   backed   with paper, paperboard, plastics or similar  backing  materials)  of a   thickness   (excluding   any backing) not exceeding 0.2mm   1.9%   1.9%  
7608 Aluminium tubes and pipes   1.9%   1.9%  
7609 Aluminium     tube     or     pipe fittings         (for         example, couplings, elbows, sleeves)   1.9%   1.9%  
7610 Aluminium               structures (excluding           prefabricated buildings   of   heading   9406) and  parts  of  structures  (for example,  bridges  and  bridge- sections, towers, lattice masts, roofs,    roofing    frameworks, doors  and  windows  and  their frames    and    thresholds    for doors, balustrades, pillars and columns);   aluminium   plates, rods,  profiles,  tubes  and  the like,    prepared    for    use    in structures   1.9%   1.9%  
7611 Aluminium  reservoirs,  tanks, vats   and   similar   containers, for  any  material  (other  than compressed  or  liquefied  gas), of  a  capacity  exceeding  300l, whether  or  not  lined  or  heat- insulated,  but  not  fitted  with mechanical        or        thermal equipment   1.9%   1.9%  
     
7612 Aluminium     casks,     drums, cans,     boxes     and     similar containers  (including  rigid  or collapsible                     tubular containers),  for  any  material (other   than   compressed   or liquefied  gas),  of  a  capacity not   exceeding   300l,  whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment   1.9%   1.9%  
7613 Aluminium     containers     for compressed or liquefied gas   1.9%   1.9%  
7614 Stranded wire, cables,  plaited bands     and     the     like,     of aluminium,    not    electrically insulated          
761401 Aluminium     conductor     steel reinforced (ACSR) Kg 2% 6.5 2% 6.5
761499 Others   1.9%   1.9%  
7615 Table,     kitchen     or     other household  articles  and  parts thereof,   of   aluminium;   pot scourers    and    scouring    or polishing pads, gloves and the like,  of   aluminium;  sanitary ware   and   parts   thereof,   of aluminium Kg 7% 28 1.9% 7.6
7616 Other articles of aluminium          
761601 Aluminum Artware/Handicrafts Kg 7% 63 1.9% 17.1
761699 Others Kg 7% 28 1.9% 7.6
CHAPTER –78 LEAD AND ARTICLES THEREOF
7801 Unwrought lead   1.9%   1.9%  
7802 Lead waste and scrap   Nil   Nil  
7803 Deleted          
7804 Lead plates, sheets, strip and foil; lead powders and flakes   1.9%   1.9%  
7805 Deleted          
7806 Other articles of lead   1.9%   1.9%  
CHAPTER – 79 ZINC AND ARTICLES THEREOF
7901 Unwrought zinc   1.9%   1.9%  
7902 Zinc waste and scrap   Nil   Nil  
7903 Zinc dust, powders and flakes   1.9%   1.9%  
7904 Zinc  bars,  rods,  profiles  and wire   1.9%   1.9%  
7905 Zinc  plates,  sheets,  strip  and foil   1.9%   1.9%  
7906 Deleted          
7907 Other articles of zinc   1.9%   1.9%  
     
CHAPTER – 80 TIN AND ARTICLES THEREOF
8001 Unwrought tin   Nil   Nil  
8002 Tin waste and scrap   Nil   Nil  
8003 Tin  bars,  rods,  profiles  and wire   1.9%   1.9%  
8004 Deleted          
8005 Deleted          
8006 Deleted          
8007 Other articles of tin          
800701 Tin plates, sheets and strip, of a thickness exceeding 0.2 mm   1.9%   1.9%  
800799 other   Nil   Nil  
CHAPTER – 81 OTHER BASE METALS; CERMETS ARTICLES THEREOF
8101 Tungsten       (wolfram)       and articles      thereof,      excluding waste and scrap   1.9%   1.9%  
8102 Molybdenum      and      articles thereof  ,  excluding  waste  and scrap   1.9%   1.9%  
8103 Tantalum         and         articles thereof,excluding    waste    and scrap   1.9%   1.9%  
8104 Magnesium       and       articles thereof,   excluding  waste   and scrap   1.9%   1.9%  
8105 Cobalt     mattes     and     other intermediate       products       of cobalt  metallurgy;  cobalt  and articles      thereof,      excluding waste and scrap   1.9%   1.9%  
8106 Bismuth  and  articles  thereof, excluding waste and scrap   1.9%   1.9%  
8107 Cadmium and articles thereof, excluding waste and scrap   1.9%   1.9%  
8108 Titanium  and  articles  thereof, excluding waste and scrap   1.9%   1.9%  
8109 Zirconium and articles thereof, excluding waste and scrap   1.9%   1.9%  
8110 Antimony and articles thereof, excluding waste and scrap   1.9%   1.9%  
8111 Manganese        and        articles thereof,   excluding  waste   and scrap   1.9%   1.9%  
8112 Beryllium,  chromium,  germa- nium,  vanadium,  gallium,  haf- nium,        indium,        niobium (colum-bium),    rhenium    and thallium,  and  articles  of  these metals,   excluding   waste   and   1.9%   1.9%  
     
  scrap          
8113 Cermets  and  articles  thereof, excluding waste and scrap   1.9%   1.9%  
CHAPTER – 82 TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL; PARTS THEREOF OF BASE METAL
8201 Hand    tools,    the    following: spades,     shovels,     mattocks, picks,  hoes,  forks  and  rakes; axes,   bill   hooks   and   similar hewing   tools;   secateurs   and pruners  of  any  kind;  scythes, sickles,    hay    knives,    hedge shears,    timber   wedges   and other  tools  of  a  kind  used  in agriculture,    horticulture    or forestry Kg 8% 18 2% 4.5
8202 Hand saws; blades for saws of all   kinds   (including   slitting, slotting     or     toothless     saw blades) Kg 9.8% 28 2% 5.7
8203 Files,  rasps,  pliers  (including cutting        pliers),        pincers, tweezers, metal cutting shears, pipe-cutters,    bolt    croppers, perforating      punches      and similar hand tools Kg 9.8% 33 2% 6.7
8204 Hand-operated  spanners  and wrenches    (including    torque meter     wrenches     but     not including      tap      wrenches); interchangeable            spanner sockets,     with     or     without handles Kg 9.8% 33 2% 6.7
8205 Hand tools (including glaziers’ diamonds),      not      elsewhere specified   or   included;   blow lamps;  vices;  clamps  and  the like, other than accessories for and  parts  of,  machine  tools; anvils;  portable  forges;  hand or    pedal-operated    grinding wheels with frameworks Kg 9.8% 18 2% 3.7
8206 Tools  of  two  or  more  of  the headings 8202 to 8205, put up in sets for retail sale Kg 9% 28 2% 6.2
     
8207 Interchangeable tools for hand tools,  whether  or  not  power- operated,   or   for   machine   – tools      (for      example,      for pressing,  stamping,  punching, tapping,    threading,    drilling, boring,    broaching,    milling, turning    or    screw    driving), including  dies  for  drawing  or extruding    metal,    and    rock drilling or earth boring tools          
820701 PCB   drills   made   from   solid tungsten carbide blanks or rods   2%   2%  
820799 Others Kg 9% 37 2% 8.2
8208 Knives and cutting blades, for machines   or   for   mechanical appliances Kg 9% 30 2% 6.7
8209 Plates, sticks, tips and the like for     tools,     unmounted,     of cermets   2%   2%  
8210 Hand-operated       mechanical appliances,  weighing  10  kg  or less,  used  in  the  preparation, conditioning or serving of food or drink Kg 9% 37 2% 8.2
8211 Knives   with   cutting   blades, serrated    or    not    (including pruning   knives),   other   than knives  of  heading  8208,  and blades therefor          
821101 Of stainless steel Kg 9% 37 2% 8.2
821199 Others Kg 9% 30 2% 6.7
8212 Razors     and     razor     blades (including    razor    blanks    in strips)          
821201 Stainless    Steel    safety    razor Blades Kg 9% 37 2% 8.2
821299 Others Kg 9% 30 2% 6.7
8213 Scissors,   tailors’   shears   and similar    shears,    and    blades therefore Kg 9% 30 2% 6.7
8214 Other  articles  of  cutlery   (for example,        hair        clippers, butchers’  or  kitchen  cleavers, choppers  and  mincing  knives, paper   knives);   manicure   or pedicure  sets  and  instruments (including nail files)          
821401 Of stainless steel Kg 9% 32 2% 7.1
821402 Of  stainless  steel  having  nickel content of 8% or more Kg 9% 63 2% 14
     
821499 Others Kg 9% 30 2% 6.7
8215 Spoons,         forks,         ladles, skimmers,   cake-servers,   fish- knives,    butter-knives,    sugar tongs  and  similar  kitchen  or tableware          
821501 Of stainless steel Kg 9% 32 2% 7.1
821502 Of  stainless  steel  having  nickel content of 8% or more Kg 9% 63 2% 14
821599 Others Kg 9% 30 2% 6.7
CHAPTER – 83 MISCELLANEOUS ARTICLES OF BASE METAL
8301 Padlocks    and    locks    (key, combination    or    electrically operated),    of    base    metal; clasps and frames with clasps, incorporating   locks,   of   base metal;   keys   for   any   of   the foregoing    articles,    of    base metal          
830101 Industrial Locking Device   2%   2%  
830102 Automobile   Locks   other   than Ignition Locks   2%   2%  
830103 Automobile  Ignition  Locks  for cars   2%   2%  
830104 Automobile  Ignition  Locks  for two wheelers   2%   2%  
830198 Others made of brass Kg 11% 95 2.5% 21.6
830199 Others Kg 7% 14 2% 4
8302 Base metal mountings, fittings and   similar   articles   suitable for          furniture,          doors, staircases,    windows,    blinds, coachwork,  saddlery,  trunks, chests,   caskets   or   the   like; base    metal    hat-racks,    hat- pegs,   brackets   and   similar fixtures;  castors  with  moun- tings of base metal; automatic door closures of base metal          
830201 Brass builder Hardware Kg 11% 95 2.5% 21.6
830298 Others made of brass Kg 11% 95 2.5% 21.6
830299 Others Kg 7% 14 2% 4
8303 Armoured or reinforced safes, strong  boxes  and  doors  and safe     deposit     lockers     for strong-rooms,   cash   or   deed boxes   and   the  like,   of  base metal Kg 7% 14 2% 4
8304 Filing    cabinets,    card-index cabinets,  paper  trays,  paper rests,  pen  trays,  office-stamp Kg 7% 14 2% 4
     
  stands  and  similar  office  or desk     equipment,     of     base metal,     other     than     office furniture of heading 9403          
8305 Fittings  for  loose-leaf  binders or   files,   letter   clips,   letter corners,  paper  clips,  indexing tags      and      similar      office articles, of base metal; staples in   strips   (for   example,   for offices,                     upholstery, packaging), of base metal Kg 7% 14 2% 4
8306 Bells, gongs and the like, non- electric,      of      base      metal; statuettes    and    other    orna- ments,  of  base  metal;  photo- graph,    picture    or    similar frames, of base metal; mirrors of base metal          
830601 Of brass and other copper alloys Kg 11.5% 160 2.5% 34.8
830602 Of copper Kg 11.5% 190 2.5% 41.3
830603 Of  iron and steel Kg 9% 40 2% 8.9
830604 Of aluminium Kg 7% 63 1.9% 17.1
830699 Others Kg 7% 14 2% 4
8307 Flexible tubing of base metal, with or without fittings          
830701 Aluminium flexible tubing Kg 7% 17 1.9% 4.6
830702 Galvanised       steel       flexible tubes/pipes Kg 7% 14 2% 4
830799 Other  flexible  tubing  of  metal whether or not coated with PVC Kg 7% 14 2% 4
8308 Clasps,   frames   with   clasps, buckles,  buckle-clasps,  hooks, eyes,  eyelets  and  the  like,  of base metal, of a kind used for clothing,   footwear,   awnings, handbags,    travel    goods    or other     made     up     articles; tubular  or  bifurcated  rivets, of    base   metal;    beads   and spangles, of base metals          
830801 Of Aluminium Kg 7% 17 1.9% 4.6
830899 Others Kg 7% 14 2% 4
8309 Stoppers,     caps     and     lids (including crown corks, screw caps   and   pouring   stoppers), capsules  for  bottles,  threaded bungs, bung covers, seals and other  packing  accessories,  of base metal          
830901 Of Aluminium Kg 7% 17 1.9% 4.6
830999 Others Kg 7% 14 2% 4
     
8310 Sign-plates,          name-plates, address-plates     and     similar plates,   numbers,   letters   and other  symbols,  of  base  metal, excluding   those   of   heading 9405          
831001 Of Brass Kg 11% 95 2.5% 21.6
831099 Others Kg 7% 14 2% 4
8311 Wire,    rods,    tubes,    plates, electrodes        and        similar products,  of  base  metal  or  of metal    carbides,    coated    or cored with flux material, of  a kind used for soldering, braz- ing,  welding  or  deposition  of metal   or  of   metal   carbides; wire    and    rods,    of    agglo- merated  base  metal  powder, used for metal spraying Kg 2% 4 2% 4

        B
Tariff Item Description of goods Unit Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has  been availed
Drawback Rate Drawback cap per unit in Rs.(`) Drawback Rate Drawback cap per unit in Rs.(`)
(1) (2) (3) (4) (5) (6) (7)
CHAPTER – 84 NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF
8401 Nuclear         reactors;         fuel elements     (cartridges),    non- irradiated,   for   nuclear   reac- tors;  machinery  and  appara- tus for isotopic separation   Nil   Nil  
8402 Steam      or      other      vapour generating  boilers  (other  than central    heating    hot    water boilers      capable      also      of producing       low       pressure steam);    super-heated    water boilers   2%   2%  
8403 Central  heating  boilers  other than those of heading  8402   2%   2%  
8404 Auxiliary  plant  for  use  with boilers   of   heading   8402   or 8403    (for    example,    econo- misers,     super-heaters,     soot removers,     gas     recoverers); condensers for steam or other vapour power units   2%   2%  
8405 Producer   gas   or   water   gas generators,   with   or   without their  purifiers;  acetylene  gas generators  and  similar  water process   gas   generators,  with or without their purifiers   2%   2%  
8406 Steam    turbines    and    other vapour turbines   2%   2%  
8407 Spark-ignition     reciprocating or  rotary  internal  combustion   2%   2%  
     
  piston engines          
8408 Compression-ignition  internal combustion     piston     engines (diesel or semi-diesel engines)   2%   2%  
8409 Parts suitable for use solely or principally with the engines of heading 8407 or 8408 Kg 2% 13 2% 13
8410 Hydraulic     turbines,     water wheels,        and        regulators therefor   2%   2%  
8411 Turbo-jets,     turbo-propellers and other gas turbines   2%   2%  
8412 Other engines and motors   2%   2%  
8413 Pumps for liquids, whether or not   fitted   with   a   measuring device; liquid elevators          
841301 Deep  Well  Hand  pump  with  or without connecting Rods, with / without spares and Tools Kg 2% 13 2% 13
841302 Submersible pumps Kg 2% 13 2% 13
841303 Multi   Cylinder   Fuel   injection Pumps for Diesel Engines Kg 2% 13 2% 13
841304 Single Cylinder Pump for Diesel Engine Kg 2% 13 2% 13
841305 Distributor  Type  Fuel  Injection Pump Kg 2% 13 2% 13
841399 Others Kg 2% 13 2% 13
8414 Air  or  vacuum  pumps,  air  or other   gas   compressors   and fans;  ventilating  or  recycling hoods    incorporating    a   fan, whether   or   not   fitted   with filters          
841401 Hermetically                      sealed Compressors for airconditioning 1 No. 2% 207 2% 207
841402 Hermetically                      sealed Compressors    for    refrigerators and    commercial    refrigeration applications  using  eco  friendly gases 1 No. 2% 68 2% 68
841403 Bicycle Pump 1 No. 10% 18 2% 3.6
841404 Complete ceiling fan with metal blades (36"/42”/48”/56”/60”) 1 No. 2% 23 2% 23
841405 Hermetically Sealed compressor Pump Kit Assembly Kg 2% 13 2% 13
841406 Turbo charger Kg 3.6% 63 3.6% 63
841499 Others Kg 2% 13 2% 13
8415 Air    conditioning    machines, comprising a motor-driven fan and elements for changing the temperature    and    humidity,   2%   2%  
     
  including   those   machines   in which the  humidity  cannot  be separately regulated          
8416 Furnace   burners   for   liquid fuel,  for  pulverised  solid  fuel or for gas; mechanical stokers, including their        mechanical grates,        mechanical        ash dischargers       and       similar appliances   2%   2%  
8417 Industrial       or       laboratory furnaces  and  ovens,  including incinerators, non-electric   2%   2%  
8418 Refrigerators,    freezers    and other refrigerating or freezing equipment,  electric  or  other; heat   pumps   other   than   air conditioning      machines      of heading  8415   2%   2%  
8419 Machinery,          plant          or laboratory               equipment, whether    or    not    electrically heated    (excluding    furnaces, ovens and  other equipment of heading      8514),      for      the treatment   of   materials  by   a process  involving  a  change  of temperature  such  as  heating, cooking,    roasting,    distilling, rectifying,                   sterilising pasteurising, steaming, drying, evaporating,          vapourising, condensing  or  cooling,  other than  machinery  or  plant  of  a kind      used      for      domestic purposes;    instantaneous    or storage   water   heaters,   non- electric   2%   2%  
8420 Calendering  or  other  rolling machines,     other     than    for metals  or  glass,  and  cylinders therefor   2%   2%  
8421 Centrifuges,                including centrifugal dryers; filtering or purifying      machinery      and apparatus, for liquids or gases   2%   2%  
     
8422 Dish       washing       machines; machinery    for    cleaning    or drying      bottles      or      other containers;     machinery     for filling,    closing,    sealing    or labelling  bottles,  cans,  boxes, bags    or    other    containers; machinery       for       capsuling bottles, jars, tubes and similar containers;  other  packing  or wrapping   machinery   (inclu- ding    heat-shrink    wrapping machinery);    machinery    for aerating beverages   2%   2%  
8423 Weighing                  machinery (excluding     balances     of     a sensitivity  of  5  centigrams  or better),      including      weight operated counting or checking machines;   weighing   machine weights of all kinds          
842301 Cast Iron Weights Kg 7% 14 2% 4
842399 Others   2%   2%  
8424 Mechanical               appliances (whether      or      not      hand- operated)      for      projecting, dispersing  or  spraying  liquids or powders; fire extinguishers, whether or not charged; spray guns  and  similar  appliances; steam      or      sand      blasting machines     and     similar     jet projecting machines   2%   2%  
8425 Pulley  tackle  and  hoists  other than  skip  hoists;  winches  and capstans; jacks   2%   2%  
8426 Ship’s        derricks;        cranes including cable cranes; mobile lifting        frames,        straddle carriers    and    works    trucks fitted with a crane          
842601 Tower Crane   2%   2%  
842699 Others   2%   2%  
8427 Fork-lift  trucks;  other  works trucks   fitted   with   lifting   or handling equipment   2%   2%  
8428 Other  lifting,  handling,  load- ing   or   unloading   machinery (for  example,  lifts,  escalators, conveyors, teleferics)   2%   2%  
     
8429 Self-propelled          bulldozers, angledozers, graders, levellers, scrapers,  mechanical  shovels, excavators,     shovel     loaders, tamping   machines   and   road rollers   2%   2%  
8430 Other       moving,       grading, leveling,    scrapping,    excava- ting,    tamping,     compacting, extracting          or          boring machinery, for earth, minerals or  ores;  pile-drivers  and  pile- extractors;  snow-ploughs  and snow-blowers   2%   2%  
8431 Parts suitable for use solely or principally           with           the machinery of headings 8425 to 8430 Kg 2% 13 2% 13
8432 Agricultural,  horticultural  or forestry   machinery   for   soil preparation    or    cultivation; lawn or sports-ground rollers Kg 7% 14 2% 4
8433 Harvesting       or       threshing machinery, including straw or fodder   balers;   grass   or   hay mowers;  machines  for  clean- ing,  sorting  or  grading  eggs, fruit    or    other    agricultural produce,          other          than machinery of heading  8437 Kg 7% 14 2% 4
8434 Milking  machines   and  dairy machinery   2%   2%  
8435 Presses,  crushers  and  similar machinery      used      in      the manufacture   of   wine,   cider, fruit      juices      or      similar beverages   2%   2%  
8436 Other      agricultural,      horti- cultural,     forestry,     poultry- keeping        or        bee-keeping machinery,   including   germi- nation     plant     fitted     with mecha-nical       or       thermal equipment; poultry incubators and brooders Kg 7% 14 2% 4
8437 Machines for cleaning, sorting or grading seed, grain or dried leguminous              vegetables; machinery used  in the milling industry or for the working of cereals   or   dried   leguminous vegetables,  other  than  farm-   2%   2%  
     
  type machinery          
8438 Machinery,   not   specified   or included    elsewhere    in    this Chapter,   for   the   industrial preparation or manufacture of food   or   drink,   other   than machinery  for  the  extraction or  preparation  of  animal  or fixed vegetable fats or oils   2%   2%  
8439 Machinery for making pulp of fibrous  cellulosic  material  or for making  or finishing  paper or paperboard   2%   2%  
8440 Book-binding   machinery,   in- cluding book-sewing machines   2%   2%  
8441 Other  machinery  for  making up paper pulp, paper or paper board,       including       cutting machines of all kinds   2%   2%  
8442 Machinery,     apparatus     and equipment    (other    than    the machine-tools     of     headings 8456 to 8465), for preparing or making   plates,  printing  com- ponents;  plates,  cylinders  and other    printing    components; plates,    cylinders    and   other printing   components;   plates, cylinders     and     lithographic stones,  prepared  for  printing purposes (for example, planed, grained or polished)   2%   2%  
8443 Printing  machinery  used  for printing  by  means  of  plates, cylinders   and   other   printing components  of  heading  8442; other        printers,        copying machines        and        facsimile machines    whether    or    not combined,          parts          and accessories thereof   2%   2%  
8444 Machines       for       extruding, drawing,  texturing  or  cutting man-made textile materials   2%   2%  
8445 Machines for preparing textile fibres;  spinning,  doubling  or twisting  machines   and  other machinery      for      producing textile yarns; textile reeling or winding      (including      weft- winding)        machines        and machines for preparing textile   2%   2%  
     
  yarns for use on the machines of heading  8446 or 8447          
8446 Weaving machines (looms)   2%   2%  
8447 Knitting      machines,      stich- bonding        machines        and machines  for  making  gimped yarn,  tulle,  lace,  embroidery, trimmings,  braid  or  net  and machines for tufting   2%   2%  
8448 Auxiliary  machinery  for    use with    machines    of    headings 8444,  8445,  8446  or  8447  (for example,  dobbies,  jacquaards, automatic       stop       motions, shuttle changing mechanisms); parts  and  accessories  suitable for   use  solely   or  principally with    the    machines    of    this heading  or  of  headings  8444, 8445,       8446   or   8447   (for example,  spindles  and  spindle flyers,   card   clothing,   combs, extruding    nipples,    shuttles, healds    and    heald    frames, hosiery needles)   2%   2%  
8449 Machinery            for            the manufacture   or   finishing   of felt or non-wovens in the piece or      in      shapes,      including machinery    for    making    felt hats; blocks for making hats   2%   2%  
8450 Household    or    laundry-type washing   machines,   including machines   which   both   wash and dry   2%   2%  

        B
Tariff Item Description of goods Unit Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has  been availed
Drawback Rate Drawback cap per unit in Rs.(`) Drawback Rate Drawback cap per unit in Rs.(`)
(1) (2) (3) (4) (5) (6) (7)
8451 Machinery        (other        than machines of heading  8450) for washing,   cleaning,   wringing, drying,             ironing,pressing (including     fusing     presses), bleaching,    dyeing,    dressing, finishing,          coating          or impregnating    textile    yarns, fabrics   or   made   up   textile articles         and         machines forapplying  the  paste  to  the base  fabric  or  other  support used   in   the   manufacture   of floor      coverings      such      as linoleum;        machines        for reeling,     unreeling,     folding, cutting    or    pinking    textile   2%   2%  
     
  fabrics          
8452 Sewing  machines,  other  than book-sewing      machines      of heading         8440;    furniture, bases    and    covers    specially designed for sewing machines; sewing machine needles   2%   2%  
8453 Machinery     for     preparing, tanning    or    working    hides, skins or leather or for making or repairing footwear or other articles    of    hides,    skins    or leather,    other    than    sewing machines   2%   2%  
8454 Converters,       ladles,      ingot moulds  and  casting  machines, of  a  kind  used  in   metallurgy or in metal foundries   2%   2%  
8455 Metal-rolling   mills   and   rolls therefore   2%   2%  
8456 Machine-tools     for     working any   material   by   removal   of material,   by   laser   or   other light  or  photon  beam,  ultra- sonic,             electro-discharge, electro-chemical,          electron beam,  ionic-beam  or  plasma arc processes   2%   2%  
8457 Machining       centres,       unit construction  machines  (single station)      and      multi-station transfer machines for working metal   2%   2%  
8458 Lathes     (including     turning centres) for removing metal   2%   2%  
8459 Machine-tools (including way- type  unit  head  machines)  for drilling,       boring,       milling, treading      or      tapping      by removing   metal,   other   than lathes      (including      turning centres) of heading  8458   2%   2%  
8460 Machine-tools  for   deburring, sharpening,  grinding,  honing, lapping, polishing or otherwise finishing  metal,or  cermets  by means    of    grinding    stones, abrasives         or         polishing products,    other    than    gear cutting,  gear  grinding  or gear finishing  machines  of  heading 8461   2%   2%  
     
8461 Machine-tools     for     planing, shaping,   slotting,   broaching, gear  cutting,  gear  grinding  or gear finishing, sawing, cutting- off   and   other  machine  tools working by removing metal,or cermets,        not        elsewhere specified or included   2%   2%  
8462 Machine-tools           (including presses) for working metal  by forging,   hammering   or   die- stamping;            machine-tools (including        presses)        for working   metal   by   bending, folding,                straightening, flattening,  shearing,  punching or     notching;     presses     for working     metal     or     metal carbides not specified above   2%   2%  
8463 Other       machine-tools       for working   metal,   or   cermets, without removing material   2%   2%  
8464 Machine-tools     for     working stone,      ceramics,      concrete, asbestos-     cement     or     like mineral  materials  or  for  cold working glass   2%   2%  
8465 Machine-tools           (including machines for nailing, stapling, glueing          or          otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics     or     similar     hard materials   2%   2%  
8466 Parts  and  accessories  suitable for   use  solely   or  principally with the machines of headings 8456  to  8465,  including  work or   tool   holders,   self-opening dieheads,  dividing  heads  and other  special  attachments  for machine-tools; tool holders for any  type  of  tool,  for  working in the hand   2%   2%  
8467 Tools for working in the hand, pneumatic,  hydraulic  or  with self-contained electric  or non- electric motor          
846701 Pneumatic tool   2%   2%  
846799 Others   2%   2%  
     
8468 Machinery  and  apparatus  for soldering,  brazing  or  welding, whether   or   not   capable   of cutting,   other   than   those   of heading     8515;   gas-operated surface   tempering   machines and appliances   2%   2%  
8469 Typewriters       other       than printers   of   heading      8443; word-processing machines   2%   2%  
8470 Calculating     machines     and pocket-size    data    recording, reproducing    and    displaying machines     with     calculating functions;                 accounting machines,       postage-franking machines,             ticket-issuing machines         and         similar machines,     incorporating     a calculating       device;       cash registers   1%   1%  
8471 Automatic     data     processing machines   and   units   thereof; magnetic   or   optical   readers, machines     for     transcribing data on to data media in coded form      and      machines     for processing    such    data,    not elsewhere         specified         or included   1%   1%  
8472 Other    office    machines    (for example, hectograph or stencil duplicating  machines,  addres- sing machines, automatic bank note  dispensers,  coin  sorting machines,   coin   counting   or wrapping    machines,    pencil- sharpening   machines,   perfo- rating or stapling machines)   1%   1%  
8473 Parts   and   accessories   (other than   covers,   carrying   cases and  the  like)  suitable  for  use solely    or    principally    with machines  of  headings  8469  to 8472   1%   1%  
8474 Machinery        for        sorting, screening,                separating, washing,   crushing,   grinding, mixing    or    kneading    earth, stone,  ores  or  other  mineral substances,  in  solid  (including powder     or     paste)     form;   2%   2%  
     
  machinery  for  agglomerating, shaping    or    moulding    solid mineral  fuels,  ceramic  paste, unhardened                 cements, plastering  materials  or  other mineral products in powder or paste    form;    machines    for forming   foundry   moulds   of sand          
8475 Machines      for      assembling electric   or   electronic   lamps, tubes or valves or flash-bulbs, in  glass  envelopes;  machines or     manufacturing     or     hot working glass or glassware   2%   2%  
8476 Automatic          goods-vending machines        (for        example, postage    stamps,       cigarette, food   or   beverage   machines), including     money     changing machines   2%   2%  
8477 Machinery       for       working rubber  or  plastics  or  for  the manufacture of products from these  materials,  not  specified or  included  elsewhere  in  this Chapter          
847701 Plastic    Extrusion    Plant    and Machinery   2%   2%  
847799 Others   2%   2%  
8478 Machinery   for   preparing   or making     up     tobacco,     not specified          or          included elsewhere in this Chapter   2%   2%  
8479 Machines     and     mechanical appliances   having   individual functions,    not    specified    or included    elsewhere    in    this Chapter   2%   2%  
8480 Moulding    boxes    for    metal foundry;        mould        bases; moulding patterns; moulds for metal     (other     than     ingot moulds), metal carbides, glass, mineral  materials,  rubber  or plastics   2%   2%  
8481 Taps, cocks, valves and similar appliances   for   pipes,   boilers shells,  tanks,  vats  or  the  like, including      pressure-reducing valves    and    thermostatically controlled valves          
     
848101 Of Brass Kg 10% 70 2% 14
848102 Of Gun-metal Kg 7% 20 2% 5.7
848199 Others Kg 2% 13 2% 13
8482 Ball or roller bearings          
848201 Ball or roller bearings   2%   2%  
848202 Parts   including   bearing   races, rings for bearing races, cages Kg 2% 13 2% 13
8483 Transmission shafts (including cam  shafts  and  crank  shafts) and  cranks;  bearing  housings and plain shaft bearings; gears and   gearing;   ball   or   roller screws;  gear  boxes  and  other speed     changers,     including torque   converters;   flywheels and  pulleys,  including  pulley blocks;    clutches    and    shaft couplings  (including  universal joints)          
848301 Cam Kg 2% 13 2% 13
848302 Crank Shaft made of alloy steel Kg 2% 16 2% 16
848399 Others Kg 2% 13 2% 13
8484 Gaskets  and  similar  joints  of metal  sheeting  combined  with other  material  or  of  two  or more  layers  of  metal;  sets  or assortments   of   gaskets   and similar   joints,   dissimilar   in composition,      put      up      in pouches,  envelopes  or  similar packings; mechanical seals Kg 4.8% 78 4.8% 78
8485 Deleted          
8486 Machines  and  apparatus  of  a kind used solely or principally for  the  manufacture  of  semi- conductor   boules   or   wafers, semi       conductor       devices, electronic   integrated   circuits or      flat      panel      displays; machines      and      apparatus specified  in  note  9(c)  to  this chapter; parts and accessories   2%   2%  
8487 Machinery            parts,      not containing   electrical   connec- tors, insulators,  coils,  contacts or   other   electrical   features, not       specified   or   included elsewhere in this chapter          
848701 Machined         parts/components made  wholly  or  predominantly of   Alloy   Steel/Stainless   Steel manufactured    through    casting Kg 2% 13 2% 13
     
  process          
848702 Machined   parts   /   components made  wholly  or  predominantly of   Alloy   Steel/Stainless   Steel, forged  or  manufactured  through forging process Kg 2% 13 2% 13
848799 Others Kg 2% 13 2% 13

        B
Tariff Item Description of goods Unit Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has  been availed
Drawback Rate Drawback cap per unit in Rs.(`) Drawback Rate Drawback cap per unit in Rs.(`)
(1) (2) (3) (4) (5) (6) (7)
CHAPTER – 85 ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS  THEREOF ; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES
8501 Electric       motors              and generators                (excluding generating sets)   2%   2%  
8502 Electric   generating   sets   and rotary converters   2%   2%  
8503 Parts suitable for use solely or principally with  the  machines of heading 8501 or 8502 Kg 2% 13 2% 13
8504 Electrical   transformers,   sta- tic   converters   (for   example, rectifiers) and inductors   2%   2%  
8505 Electro-magnets;    permanent magnets and articles intended to become permanent magnets after   magnetisation;   electro- magnetic       or       permanent magnet   chucks,   clamps   and similar       holding       devices; Electro-magnetic      couplings, clutches  and  brakes;  electro- magnetic lifting heads   2%   2%  
8506 Primary   cells   and   primary batteries   2%   2%  
8507 Electric  accumulators,  inclu- ding      separators      therefor, whether   or   not   rectangular (including square)   2%   2%  
8508 Vacuum   cleaner   with     self- contained electric motor   2%   2%  
8509 Electro-mechanical    domestic appliances,         with         self- contained      electric      motor other than vacuum cleaners of Heading 8508   2%   2%  
8510 Shavers,   hair   clippers   and hair-removing         appliances, with    self-contained    electric motor   2%   2%  
8511 Electrical  ignition  or  starting equipment  of  a  kind  used  for spark-ignition                        or   2%   2%  
     
  compression-ignition   internal combustion       engines       (for example,   ignition   magnetos, magneto-dynamos,       ignition coils, sparking plugs and glow plugs,        starter        motors); generators      (for      example, dynamos,     alternators)     and cut-outs   of   a   kind   used   in conjunction with such engines          
8512 Electrical         lighting         or signalling                  equipment (excluding  articles  of  heading 8539),     windscreen     wipers, defrosters and demisters, of  a kind used for cycles or motor vehicles   2%   2%  
8513 Portable       electric       lamps designed  to  function  by  their own   source   of   energy   (for example,  dry  batteries,  accu- mulators,    magnetos),    other than   lighting   equipment   of heading  8512   2%   2%  
8514 Industrial       or       laboratory electric   furnaces   and   ovens (including   those   functioning by    induction    or    dielectric loss);     other     industrial     or laboratory  equipment  for  the heat treatment of materials by induction or dielectric loss   2%   2%  
8515 Electric     (including     electri- cally   heated   gas),   laser   or other   light   or   photo   beam, ultrasonic,     electron     beam, magnetic  pulse  or  plasma  arc soldering,  brazing  or  welding machines      and      apparatus, whether   or   not   capable   of cutting; Electric machines and apparatus for hot spraying of metals or cermets   2%   2%  
     
8516 Electric      instantaneous      or storage    water    heaters    and immersion    heaters;    electric space  heating  apparatus  and soil        heating       apparatus; electrio-thermic  hair-dressing apparatus  (for  example  hair dryers,   hair   curlers,   curling tong     heaters)     and     hand dryers;     electric     smoothing irons;   other   electro-thermic appliances  of  a  kind  used  for domestic    purposes;    electric heating  resistors,  other  than those of heading  8545   2%   2%  
8517 Telephone      sets,      including telephones    for    cellular    net works   or   for   other   wireless networks;      other   apparatus for        the    transmission    or reception  of  voice,  images  or other  data,  including    appa- ratus  for  communication  in  a wired    or    wireless    network (such  as  a  local  or  wide  area network),    other  than  trans- mission   or   reception   appa- ratus  of  Heading  8443,  8525, 8527 or 8528   1%   1%  
8518 Microphones      and      stands therefor;            Loudspeakers, whether   or   not   mounted   in their  enclosures;  headphones and   earphones,   whether   or not       combined       with       a microphone,         and         sets consisting   of   a   microphone and         one         or         more loudspeakers;                  audio- frequency  electric  amplifiers; electric sound amplifier sets   1%   1%  
8519 Sound          recording          or reproducing apparatus   1%   1%  
8520 Omitted          
8521 Video           recording           or reproducing             apparatus, whether  or  not  incorporating a video tuner   1%   1%  
8522 Parts  and  accessories  suitable for  use  solely  or  principally with      the      apparatus      of headings  8519 to 8521   1%   1%  
     
8523 Discs,  tapes,  solid  state  non volatile storage devices “smart cards”  and  other  media  for the  recording  of  sound  or  of other     phenolmena,  whether or   not   recorded,   including matrices and  masters  for the production     of     discs,     but excluding            products      of Chapter 37   1%   1%  
8524 Deleted          
8525 Transmission   apparatus   for radio-broadcasting                or television,    whether    or    not incorporating             reception apparatus or sound recording or    reproducing    apparatus; television     cameras,     digital cameras   and   video   camera recorders   1%   1%  
8526 Radar       apparatus,       radio navigational    aid    apparatus and    radio    remote    control apparatus   1%   1%  
8527 Reception      apparatus      for radio-broadcasting,    whether or  not  combined,  in  the  same housing, with sound recording or  reproducing   apparatus  or a clock   1%   1%  
8528 Monitors and   projectors, not incorporating             television reception                 apparatus; reception       apparatus       for television,    whether    or    not incorporating radio-broadcast receivers  or  sound  or  video recording     or     reproducing apparatus   1%   1%  
8529 Parts suitable for use solely or principally with the apparatus of headings  8525 to 8528   1%   1%  
8530 Electrical  signaling,  safety  or traffic  control  equipment  for railways,    tramways,    roads, inland    waterways,    parking facilities,  port  installations  or airfields  (other  than  those  of heading  8608)   2%   2%  
8531 Electric     sound     or     visual signalling      apparatus      (for example,         bells,         sirens,   1%   1%  
     
  indicator   panels,   burglar   or fire  alarms),  other  than  those of heading  8512 or 8530          
8532 Electrical    capacitors,    fixed, variable   or   adjustable   (pre- set)   1%   1%  
8533 Electrical  resistors  (including rheostats       and       potentio- meters),   other   than   heating resistors   1%   1%  
8534 Printed circuits   1%   1%  
8535 Electrical       apparatus       for switching       or       protecting electrical     circuits,     or     for making  connections  to  or  in electrical         circuits         (for example,      switches,      fuses, lighting     arresters,     voltage limiters,    surge    suppressors, plugs   and   other   connectors, junction  boxes),  for  a  voltage exceeding 1,000 volts          
853501 Tinned/Untinned    cables    lugs/ sockets/connections/ferules/ter- minal ends, made of copper Kg 11% 95 2.5% 21.6
853502 Indoor  Vaccum  circuit  breaker panels   2%   2%  
853599 Others   2%   2%  
8536 Electrical       apparatus       for switching       or       protecting electrical     circuits,     or     for making  connections  to  or  in electrical         circuits         (for example,     switches,     relays, fuses,      surge      suppressors, plugs,   sockets,   lamp-holders, and         other         connectors, junction  boxes),  for  a  voltage not    exceeding    1,000    volts; connectors  for  optical  fibres, optical fibre bundles or cables          
853601 Of  Copper Kg 11% 115 2.5% 26.1
853602 Of  Brass Kg 11% 95 2.5% 21.6
853603 Of Aluminium Kg 7% 28 2% 8
853699 Others   2%   2%  
     
8537 Boards,      panels,      consoles, desks,    cabinets    and    other bases,  equipped  with  two  or more   apparatus   of   heading 8535   or   8536,   for   electric control  or  the  distribution  of electricity,     including     those incorporating  instruments  or apparatus of Chapter 90, and numerical  control  apparatus, other          than         switching apparatus of heading  8517   2%   2%  
8538 Parts suitable for use solely or principally with the apparatus of   headings     8535,   8536   or 8537          
853801 Of  Copper Kg 11% 115 2.5% 26.1
853802 Of  Brass Kg 11% 95 2.5% 21.6
853803 Of Aluminium Kg 7% 28 2% 8
853899 Others Kg 2% 13 2% 13
8539 Electric filament or discharge lamps,  including  sealed  beam lamp units and ultra-violet or infra-red lamps; arc-lamps   2%   2%  
8540 Thermionic,  cold  cathode  or photocathode valves and tubes (for    example,    vacuum    or vapour or gas filled valves and tubes,  mercury  arc  rectifying valves  and  tubes,  cathode-ray tubes,       television       camera tubes)   1%   1%  
8541 Diodes,       transistors       and similar              semi-conductor devices;   photosensitive   semi- conductor   devices,   including photovoltaic  cells  whether  or not  assembled  in  modules  or made   up   into   panels;   light emitting     diodes;     mounted piezo-electric crystals   1%   1%  
8542 Electronic integrated circuits   1%   1%  
8543 Electrical       machines       and apparatus   having   individual functions,    not    specified    or included    elsewhere    in    this Chapter   2%   2%  
     
8544 Insulated                   (including enamelled  or  anodised)  wire, cable      (including      co-axial cable)    and    other    insulated electric   conductors,   whether or  not  fitted  with  connectors; optical  fibre  cables,  made  up of       individually       sheathed fibres,      whether      or      not assembled       with       electric conductors    or    fitted    with connectors          
854401 Optical fibre cables, made up of individually     sheathed     fibres, whether  or  not  assembled  with electric conductors or fitted with connectors   1%   1%  
854499 Others   2%   2%  
8545 Carbon    electrodes,     carbon brushes,       lamp       carbons, battery    carbons    and    other articles  of  graphite  or  other carbon, with or without metal, of  a  kind  used  for  electrical purposes          
854501 Graphite   Electrode   /   Carbon electrode  /  Anodes  /  Nipples  / Graphite Fine and Mix Graphite products Kg 2% 8.3 2% 8.3
854599 Others Kg 2% 8.3 2% 8.3
8546 Electrical   insulators   of   any material   2%   2%  
8547 Insulating         fittings         for electrical                    machines, appliances      or      equipment, being     fittings     wholly     of insulating material apart from any    minor    components    of metal  (for  example,  threaded sockets)  incorporated  during moulding     solely     for     the purposes   of   assembly,   other than    insulators    of    heading 8546; electrical conduit tubing and   joints   therefor,   of   base metal   lined   with   insulating material   2%   2%  
     
8548 Waste  and  scrap  of  primary cells,   primary   batteries   and electric   accumulators;   spent primary  cells,  spent  primary batteries   and   spent   electric accumulators;  electrical  parts of   machinery   or   apparatus, not    specified    or    included elsewhere in this Chapter          
854801 Waste   and   scrap   of   primary cells/primary     batteries/electric accumulators;    spent    primary cells,   spent   primary   batteries and spent electric accumulators   Nil   Nil  
854802 Machined        parts/components made  wholly  or  predominantly of   Alloy   Steel/Stainless   Steel manufactured   through   casting process Kg 2% 13 2% 13
854803 Machined   parts   /   components made  wholly  or  predominantly of  Alloy  Steel/Stainless  Steel, forged or manufactured through forging process Kg 2% 13 2% 13
854899 Others Kg 2% 13 2% 13

        B
Tariff Item Description of goods Unit Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has  been availed
Drawback Rate Drawback cap per unit in Rs.(`) Drawback Rate Drawback cap per unit in Rs.(`)
(1) (2) (3) (4) (5) (6) (7)
CHAPTER – 86 RAILWAY OR TRAMWAY LOCOMOTIVES, ROLLING-STOCK AND PARTS THEREOF; RAILWAY OR TRAMWAY TRACK FIXTURES AND FITTINGS AND PARTS THEREOF; MECHANICAL (INCLUDING ELECTRO-MECHANICAL) TRAFFIC SIGNALING EQUIPMENT OF ALL KINDS
8601 Rail     locomotives     powered from   an   external   source   of electricity     or     by     electric accumulators   2%   2%  
8602 Other       rail       locomotives; locomotive tenders   2%   2%  
8603 Self-propelled      railway      or tramway   coaches,   vans   and trucks,   other   than   those   of heading 8604   2%   2%  
8604 Rail or tramway maintence or service   vehicles   whether   or not        self-propelled        (for example,   workshops,   cranes, ballast  tampers,  track-liners, testing    coaches    and    track inspection vehicles)   2%   2%  
     
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)   2%   2%  
8606 Railway   or   tramway   goods vans   and   wagons,   not   self- propelled   2%   2%  
8607 Parts  of  railway  or  tramway locomotives or rolling-stock   2%   2%  
8608 Railway   or   tramway   track fixtures          and          fittings; mechanical  (including  electo- mechanical)   signaling,   safety or  traffic  control  equipment for  railway,  tramways,  roads, inland    waterways,    parking facilities,  port  installation  or air-fields;      parts      of      the foregoing   2%   2%  
8609 Containers                (including containers for the transport of fluids)  specially  designed  and equipped  for  carriage  by  one or more modes of transport   2%   2%  
CHAPTER – 87 VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND PARTS AND ACCESSORIES THEREOF
8701 Tractors (other than tractors of heading 8709) 1 No. 6.5% 26000 2% 8000
8702 Motor      vehicles      for      the transport    of    ten    or   more persons, including the driver   2%   2%  
8703 Motor  cars  and  other  motor vehicles  principally  designed for  the  transport  of  persons (other  than  those  of  heading 8702),       including       station wagons and racing cars          
870301 Motor    cars    having    Manual Transmission 1 No. 2.85% 25000 2.85% 25000
870302 Motor   cars   having  Automatic Transmission 1 No. 3.67% 34000 3.67% 34000
870399 Others   2%   2%  
8704 Motor      vehicles      for      the transport of goods   2%   2%  
     
8705 Special        purpose        motor vehicles,    other    than    those principally   designed   for   the transport of persons or goods (for     example,     breakdown lorries,    crane    lorries,    fire fighting    vehicles,    concrete- mixers       lorries,       spraying lorries,    mobile    workshops, mobile radiological units)   2%   2%  
8706 Chassis   fitted   with   engines, for    the    motor    vehicles    of headings 8701 to 8705   2%   2%  
8707 Bodies   (including   cabs),   for the motor vehicles of headings 8701 to 8705   2%   2%  
8708 Parts  and  accessories  of  the motor   vehicles   of   headings 8701 to 8705          
870801 Axle Shaft (front or rear); Axle Beam/I-Beam   made   of   alloy steel Kg 7.2% 36 2% 10
870802 Distributor  Type  Fuel  Injection Pump   2%   2%  
870803 Automobile      Rubber      Parts (Moulded  /  Extruded  or  Metal Fitted,  whether  bonded  or  not, including engine mountings) Kg 2% 16 2% 16
870804 Machined        parts/components made  wholly  or  predominantly of   Alloy   Steel/Stainless   Steel manufactured   through   casting process Kg 2% 13 2% 13
870805 Machined   parts   /   components made  wholly  or  predominantly of  Alloy  Steel/Stainless  Steel, forged or manufactured through forging process Kg 2% 13 2% 13
870806 Tractor parts / components Kg 7.2% 36 2% 10
870899 Others Kg 7.2% 36 2% 10
8709 Works  trucks,  self-propelled, not    fitted    with    lifting    or handling   equipment,   of   the type      used      in      factories, warehouses,   dock   areas   or airports   for   short   distance transport of goods; tractors of the    type    used    on    railway station platforms; parts of the foregoing vehicles   2%   2%  
     
8710 Tanks   and   other   armoured fighting   vehicles,   motorized, whether   or   not   fitted   with weapons,  and  parts  of  such vehicles   Nil   Nil  
8711 Motorcycles              (including mopeds) and cycles fitted with an  auxiliary  motor,  with  or without side-cars   2%   2%  
8712 Bicycles    and    other    cycles (including  delivery  tricycles), not motorised          
871201 Bicycle single speed 1 No. 11.7% 439 2% 75
871202 Bicycle     having     multi-speed chain   wheel   and   crank   with multi-speed freewheel 1 No. 13.3% 608 4% 182.9
871203 Multi-speed bicycle with geared hubs; Mountain Terrain Bicycle 1 No. 13.3% 608 4% 182.9
871204 Delivery           tricycle           for goods/Cycle rickshaws 1 No. 11.7% 550 2% 94
871299 Others 1 No. 11.7% 439 2% 75
8713 Carriages        for        disabled persons,     whether     or     not motorised       or       otherwise mechanically propelled   2%   2%  
8714 Parts     and     accessories     of vehicles  of  headings  8711  to 8713          
871401 BB axle 100 Pcs 11.3% 340 2% 60.2
871402 BB Cup set of 3 1 Set 11.1% 3 2% 0.5
871403 Deleted          
871404 Brake set 1 Set 11.3% 11 2% 1.9
871405 Chain 100 Pcs 11.1% 670 2% 120.7
871406 Chain Adjuster Pair 11.1% 0.5 2% 0.1
871407 Single  speed  Chain  wheel   and Crank (Crank made of steel) 1 Set 11% 18 2% 3.3
871408 Cotter pin-Set of 2 1 Set 11.1% 0.6 2% 0.1
871409 Frame   made   of   steel   without B.B. cup and axle Piece 8% 50 2% 12.5
871410 Fork 100 Pcs 11.3% 1800 2% 318.6
871411 Fork Fitting 1 Set 10.1% 4.4 2% 0.9
871412 Free wheel single speed 100 Pcs 10.3% 540 2% 104.9
871413 Handle bar made of steel 1 Set 10.3% 23 2% 4.5
871414 Handle stem made of steel 100 Pcs 11.3% 340 2% 60.2
871415 Hub   (front   or   rear)   made   of steel 100 Pcs 10.3% 660 2% 128.2
871416 Lamp bracket 100 Pcs 11.3% 130 2% 23
871417 Mudguard (pair) Pair 11.3% 20 2% 3.5
871418 Pedal (pair) Pair 11.3% 8 2% 1.4
871419 Rim (pair) made of steel Pair 11.3% 35 2% 6.2
871420 Saddle 100 Pcs 11.3% 2270 2% 401.8
     
871421 Seat Pillar 100 Pcs 11.3% 170 2% 30.1
871422 Spokes set of 144 pieces 1 Set 11.3% 15 2% 2.7
871423 Single  speed  Chain  wheel   and Crank      (Crank      made      of aluminium) Kg 10% 25 2% 5
871424 Cranks made of aluminium Kg 10% 45 2% 9
871425 Triple chain wheel and crank set 1 Set 10% 30 2% 6
871426 Handle Bar Switch Piece 10% 30 2% 6
871427 Half Collets for engine valves Piece 10% 7 2% 1.4
871428 Motorcycles   including   Moped Chain/     Automotive     Timing Chains    (all    types    including spares) Kg 10% 25 2% 5.0
871429 Chain wheel Piece 10% 50 2% 10.0
871430 Multispeed free wheel Piece 10% 35 2% 7.0
871499 Others Kg 10% 17 2% 3.4
8715 Baby    carriages    and    parts thereof   2%   2%  
8716 Trailers    and    semi-trailers; other           vehicles,           not mechanically propelled; parts thereof          
871601 Self-loading   or   self-unloading trailers  and  semi  trailers  of  a type     used     for     agricultural purposes 1 No. 8% 16800 2% 4200
871699 Others   2%   2%  
CHAPTER – 88 AIRCRAFT , SPACECRAFT, AND PARTS THEREOF
8801 Balloons       and       dirigibles; gliders, hang gliders and other non-powered aircraft   1.9%   1.9%  
8802 Other   aircraft   (for   example, helicopters,            aeroplanes); spacecraft                  (including satellites)  and  suborbital  and spacecraft launch vehicles   1.9%   1.9%  
8803 Parts of goods of heading 8801 or 8802   1.9%   1.9%  
8804 Parachutes                (including dirigible       parachutes       and paragliders)   and   rotochutes; parts  thereof  and  accessories thereto   1.9%   1.9%  
8805 Aircraft launching gear; deck- arrestor     or     similar     gear; ground  flying  trainers;  parts of the foregoing articles   1.9%   1.9%  
CHAPTER – 89 SHIPS, BOATS AND FLOATING STRUCTURES
     
8901 Cruise ships, excursion boats, ferry-boats,      cargo      ships, barges and similar vessels for the  transport   of   persons   or goods   Nil   Nil  
8902 Fishing  vessels;  factory  ships and       other       vessels       for processing      or      preserving fishery products   Nil   Nil  
8903 Yachts  and  other  vessels  for pleasure   or   sports;   rowing boats and canoes   2%   2%  
8904 Tugs and pusher craft   Nil   Nil  
8905 Light-vessels,           fire-floats, dredgers, floating cranes, and other  vessels  the  navigability of which is subsidiary to their main function; floating docks; floating       or       submersible drilling        or        production platforms          
890501 Floating/submersible drilling or production platform   2%   2%  
890599 Others   Nil   Nil  
8906 Other      vessels,      including warships  and  lifeboats  other than rowing boats   Nil   Nil  
8907 Other floating structures ( for example,  rafts,  tanks,  coffer- dams,   landing-stages,   buoys and beacons)   2%   2%  
8908 Vessels    and    other    floating structures for breaking up   Nil   Nil  
CHAPTER – 90 OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND ACCESSORIES THEREOF
9001 Optical fibres and optical fibre bundles;   optical   fibre   cables other   than   those   of   heading 8544;   sheets   and   plates   of polarising     material;     lenses (including     contact     lenses), prisms,    mirrors    and    other optical     elements,     of     any material,    unmounted,    other than such elements of glass not optically worked          
900101 Optical  fibres  and  optical  fibre bundles;    optical    fibre    cables other than those of heading 8544   1%   1%  
900199 Others   1.9%   1.9%  
     
9002 Lenses,   prisms,   mirrors   and other  optical  elements,  of  any material, mounted, being parts of  or  fittings  for  instruments or  apparatus, other than such elements  of  glass  not  optically worked   1.9%   1.9%  
9003 Frames   and   mountings   for spectacles,  goggles  or  the  like, and parts thereof   1.9%   1.9%  
9004 Spectacles,   goggles   and   the like,  corrective,  protective  or other   1.9%   1.9%  
9005 Binoculars,  monoculars,  other optical        telescopes,        and mountings     therefor;     other astronomical  instruments  and mountings   therefor,   but   not including      instruments      for radio-astronomy   1.9%   1.9%  
9006 Photographic      (other      than cinematographic)       cameras; photographic              flashlight apparatus    and    flash    bulbs other than discharge lamps of heading  8539   1.9%   1.9%  
9007 Cinematographic cameras and projectors    whether    or    not incorporating sound recording or reproducing apparatus   1.9%   1.9%  
9008 Image  projectors,  other  than cinematographic; photographic      (other      than cinematographic)       enlargers and reducers   1.9%   1.9%  
9009 Omitted          
9010 Apparatus  and  equipment  for photographic             (including cinematographic) laboratories, not   specified   or       included elsewhere    in    this    chapter; negatoscopes;            projection screens   1.9%   1.9%  
9011 Compound                      optical microscopes,   including   those for   photomicro-graphy,   cine- photomicrography                 or microprojection   1.9%   1.9%  
9012 Microscopes other than optical microscopes;            diffraction apparatus   1.9%   1.9%  
     

        B
Tariff Item Description of goods Unit Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has  been availed
Drawback Rate Drawback cap per unit in Rs.(`) Drawback Rate Drawback cap per unit in Rs.(`)
(1) (2) (3) (4) (5) (6) (7)
9013 Liquid    crystal    devices    not constituting  articles  provided for  more  specifically  in  other headings;   lasers,   other   than laser    diodes;    other    optical appliances   and   instruments, not  specified  or  included  else where in this Chapter   1%   1%  
9014 Direction   finding   compasses; other navigational instruments and appliances   1.9%   1.9%  
9015 Surveying    (including    photo- grammetrical           surveying), hydrographic,   oceanographic, hydrological,  meterological  or geo-physcial  instruments  and appliances,    excluding    com- passes; rangefinders   1.9%   1.9%  
9016 Balances of a sensitivity of 5cg or   better,   with   or   without weights   1.9%   1.9%  
9017 Drawing,      marking-out      or mathematical           calculating instruments     (for     example, drafting     machines,     panto- graphs,   protractors,   drawing sets,       slide       rules,       disc calculators);   instruments   for measuring  length,  for  use  in the      hand      (for      example, measuring    rods    and    tapes, micrometers,    callipers),    not specified          or          included elsewhere in this chapter   1.9%   1.9%  
9018 Instruments    and    appliances used    in    medical,    surgical, dental  or  veterinary  sciences, including             scientigraphic apparatus,      other      electro- medical  apparatus  and  sight- testing instruments   1.9%   1.9%  
9019 Mechano-therapy   appliances; massage                    apparatus; psychological   aptitude-testing apparatus;     ozone     therapy, oxygen       therapy,       aerosol therapy,  artificial   respiration or          other          therapeutic respiration apparatus   1.9%   1.9%  
     
9020 Other    breathing    appliances and    gas    masks,    excluding protective       masks       having neither  mechanical  parts  nor replaceable filters   1.9%   1.9%  
9021 Orthopaedic            appliances, including    crutches,    surgical belts  and  trusses;  splints  and other     fracture     appliances; artificial   parts   of   the   body; hearing      aids      and      other appliances  which  are  worn  or carried,  or  implanted  in  the body,   to   compensate   for   a defect or disability   1.9%   1.9%  
9022 Apparatus based on the use of X-rays  or  of   alpha,  beta  or gamma radiations, whether or not    for    medical,    surgical, dental    or    veterinary    uses, including      radiography      or radiotherapy apparatus, X-ray tubes      and      other      X-ray generators,       high       tension generators, control panels and desks, screens, examination or treatment   tables,   chairs   and the like   1.9%   1.9%  
9023 Instruments,    apparatus    and models,          designed          for demonstrational  purposes  (for example,     in     education     or exhibitions),     unsuitable    for other uses   1.9%   1.9%  
9024 Machines  and  appliances  for testing  the  hardness,  strength, compressibility,   elasticity   or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)   1.9%   1.9%  
9025 Hydrometers      and      similar floating                  instruments, thermometers,       pyrometers, barometers,  hygrometers  and psychrometers,   recording   or not,  and  any  combination  of these instruments   1.9%   1.9%  
9026 Instruments and apparatus for measuring    or    checking   the flow,  level,  pressure  or  other variables  of  liquids  or  gases (for    example,    flow    meters,   1%   1%  
     
  level gauges, manometers, heat meters), excluding instruments and    apparatus    of    heading 9014, 9015, 9028 or 9032)          
9027 Instrments  and  apparatus  for physical  or  chemical  analysis (for    example,    polarimeters, refractometers,  spectrometers, gas      or      smoke      analysis apparatus);   instruments   and apparatus   for   measuring   or checking    viscosity,    porosity, expansion,   surfacetension   or the    like;    instruments    and apparatus  for  measuring     or checking   quantities   of   heat, sound     or     light     (including exposure meters); microtomes   1%   1%  
9028 Gas,     liquid     or     electricity supply  or  production  meters, including   calibrating   meters therefor   1.9%   1.9%  
9029 Revolution  counters,  produc- tion      counters,      taximeters, mileometers,  pedometers  and the  like;  speed  indicators  and tacho meters, other than those of    heading    9014    or    9015; stroboscopes   1.9%   1.9%  
9030 Oscilloscopes,   spectrum   ana- lysers  and  other  instruments and  apparatus  for  measuring or         checking         electrical quantities, excluding meters of heading 9028; instruments and apparatus   for   measuring   or detecting  alpha,  beta,  gamma, X-ray, cosmic or other ionising radiations   1%   1%  
9031 Measuring        or        checking instruments,   appliances   and machines,    not    specified    or included    elsewhere    in    this chapter; profile projectors   1%   1%  
9032 Automatic       regulating       or controlliing   instruments   and apparatus   1.9%   1.9%  
9033 Parts    and    accessories    (not specified          or          included elsewhere  in  this  chapter)  for machines,   appliances,   instru- ments or apparatus of chapter   1.9%   1.9%  
     
  90          
CHAPTER – 91 CLOCKS AND WATCHES AND PARTS THEREOF
9101 Wrist-watches,              pocket- watches   and   other   watches, including   stop-watches,   with case  of  precious  metal  or  of metal     clad    with    precious metal   Nil   Nil  
9102 Wrist-watches,              pocket- watches   and   other   watches, including  stop  watches,  other than those of heading 9101 Piece 1.9% 35 1.9% 35
9103 Clocks           with           watch movements,  excluding  clocks of heading  9104 Piece 1.9% 19 1.9% 19
9104 Instrument  panel  clocks  and clocks  of  a  similar  type  for vehicles,   aircraft,   spacecraft or vessels   1.9%   1.9%  
9105 Other clocks Piece 1.9% 10 1.9% 10
9106 Time  of  day  recording  appa- ratus     and     apparatus     for measuring,      recording      or otherwise  indicating  intervals of  time,  with  clock  or  watch movement   or   with   synchro- nous    motor    (for    example, time-registers, time-recorders)   1.9%   1.9%  
9107 Time  switches  with  clock  or watch    movement    or    with synchronous motor   1.9%   1.9%  
9108 Watch   movements,   complete and assembled   1.9%   1.9%  
9109 Clock   movements,   complete and assembled   1.9%   1.9%  
9110 Complete    watch    or    clock movements,   unassembled   or partly   assembled   (movement sets);    incomplete   watch    or clock  movements,  assembled; rough      watch      or      clock movements   1.9%   1.9%  
9111 Watch cases and parts thereof          
911101 Cases  of  precious  metal  or  of metal clad with precious metals   Nil   Nil  
911199 Others   1.9%   1.9%  
9112 Clock   cases   and   cases   of   a similar type for other goods of this chapter, and parts thereof          
911201 Cases  of  precious  metal  or  of metal clad with precious metals   Nil   Nil  
     
911299 Others   1.9%   1.9%  
9113 Watch   straps,   watch   bands and    watch    bracelets,    and parts thereof          
911301 Of  precious  metal  or  of  metal clad with precious metals   Nil   Nil  
911399 Others   1.9%   1.9%  
9114 Other clock or watch parts   1.9%   1.9%  
CHAPTER – 92 MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES OF SUCH ARTICLES
9201 Pianos,   including   automatic pianos;     harpsi-chords     and other      keyboard      stringed instruments   5%   1.9%  
9202 Other         string         musical instruments     (for     example, guitars, violins, harps)   5%   1.9%  
9203 Omitted          
9204 Omitted          
9205 Wind    musical    instruments (for  example,  keyboard  pipe organs,  accordions,  clarinets, trumpets,     bagpipes)     other than  fairground   organs  and mechanical street organs   5%   1.9%  
9206 Percussion                    musical instruments     (for     example, drums,  xylophones,  cymbals, castanets, maracas)   5%   1.9%  
9207 Musical      instruments,      the sound  of  which  is  produced, or      must      be      amplified, electrically      (for      example, organs, guitars, accordions)   5%   1.9%  
9208 Musical     boxes,     fairground organs,     mechanical     street organs,    mechanical    singing birds, musical saws and other musical      instruments      not falling     within     any     other heading    of    this    Chapter; decoy    calls    of    all    kinds; whistles,  call  horns  and other mouth-blown sound signalling instruments   5%   1.9%  
9209 Parts           (for           example, mechanisms      for      musical boxes)   and   accessories   (for example, cards, discs and rolls for   mechanical   instruments) of       musical       instruments; metronomes, tuning forks and   5%   1.9%  
     
  pitch pipes of all kinds          
CHAPTER – 93 ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF
9301 Military  weapons,  other  than revolvers, pistols and the arms of heading  9307   Nil   Nil  
9302 Revolvers   and   pistols,   other than those of  heading 9303 or 9304   Nil   Nil  
9303 Other   firearms   and   similar devices  which  operate  by  the firing  of  an  explosive  charge (for        example,        sporting shotguns   and   rifles,   muzzle- loading  firearms,  Very  pistols and  other  devices  designed  to project    only    signal    flares, pistols and revolvers for firing blank    ammunition,    captive- bolt    humane    killers,    line- throwing guns)   Nil   Nil  
9304 Other    arms    (for    example, spring,  air  or  gas  guns  and pistols,     truncheons),     exclu- ding those of heading 9307   Nil   Nil  
9305 Parts     and     accessories     of articles   of   headings   9301   to 9304   Nil   Nil  
9306 Bombs  ,  grenades,  torpedoes, mines,   missiles,   and   similar munitions   of   war   and   parts thereof;  cartridges  and  other ammunition    and    projectiles and   parts   thereof,   including shot and cartridge wads   Nil   Nil  
9307 Swords,    cut  lasses,  bayonets, lances  and  similar  arms  and parts   thereof   and   scabbards and sheaths therefor   Nil   Nil  

        B
Tariff Item Description of goods Unit Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has  been availed
Drawback Rate Drawback cap per unit in Rs.(`) Drawback Rate Drawback cap per unit in Rs.(`)
(1) (2) (3) (4) (5) (6) (7)
CHAPTER – 94 FURNITURE; BEDDING, MATTRESSES, MATTRESS SUPPORTS, CUSHIONS AND SIMILAR STUFFED FURNISHINGS; LAMPS AND LIGHTING FITTINGS, NOT ELSEWHERE SPECIFIED OR INCLUDED; ILLUMINATED SIGNS, ILLUMINATED NAME-PLATES AND THE LIKE; PREFABRICATED BUILDINGS
9401 Seats   (other   than   those   of heading 9402), whether or not convertible    into    beds,    and parts thereof Kg 5% 20 1.9% 7.6
     
9402 Medical,   surgical,   dental   or veterinary      furniture      (for example,     operating     tables, examination    tables,    hospital beds  with  mechanical  fittings, dentists'      chairs);      barbers' chairs    and    similar    chairs, having rotating as well as both reclining        and        elevating movements;     parts     of     the foregoing articles Kg 5% 20 1.9% 7.6
9403 Other    furniture    and    parts thereof Kg 5% 20 1.9% 7.6
9404 Mattress   supports; articles of bedding          and          similar furnishing       (for       example, mattresses, quilts, eiderdowns, cushions,  pouffes  and  pillows) fitted  with  springs  or  stuffed or  internally  fitted  with  any material  or  of  cellular  rubber or   plastics,   whether   or   not covered          
940401 Pillow/Cushions/Quilts/Pouffles filled with poly-fil/polyfill Kg 9.3% 105 2.2% 24.8
940499 Others Kg 5% 20 1.9% 7.6
9405 Lamps  and     lighting  fittings including     searchlights     and spotlights   and   parts   thereof, not    elsewhere    specified    or included;    illuminated    signs, illuminated   name-plates   and the like, having a permanently fixed  light  source,  and  parts thereof not elsewhere specified or included          
940501 Of Brass Kg 11% 95 2.5% 21.6
940502 Of Copper Kg 11% 115 2.5% 26.1
940503 Of Wrought iron Kg 9% 40 2% 8.9
940504 Of Aluminium Kg 7% 63 1.9% 17.1
940505 Of Glass Kg 7% 64 1.9% 17.4
940599 Others Kg 5% 20 1.9% 7.6
9406 Prefabricated buildings   1.9%   1.9%  
CHAPTER – 95 TOYS, GAMES AND SPORTS REQUISITES; PARTS AND ACCESSORIES THEREOF
9501 Deleted          
9502 Deleted          
9503 Tricycles,  scooter,  pedal  cars and    similar    wheeled    toys, dolls’   carriages,   dolls;   other toys;    reduced-size    (“scale”) models           and           similar          
     
  recreational  models,  working or not; puzzles of all kinds          
950301 Cricket bats made of plastic Piece 5.7% 17.1 1.9% 5.7
950302 Plastic rounder bat Piece 7% 9.5 1.9% 2.6
950303 Cricket   set      made   of   plastic consisting   of   two   bats,   two balls, two bases and six stumps in a nylon carrying bag 1 Set 6.2% 77 1.9% 23.6
950399 Other Kg 5.7% 30 1.9% 10
9504 Video    game    consoles    and machines,  articles  of  funfair, table     or     parlour     games, including  pintables,  billiards, special tables for casino games and  automatic  bowling  alley equipment          
950401 Carrom Board, with or without coins and strikers Piece 7% 96 1.9% 26.1
950499 Others   1.9%   1.9%  
9505 Festive,    carnival    or    other entertainment               articles, including conjuring tricks and novelty jokes   1.9%   1.9%  
9506 Articles   and   equipment   for general      physical      exercise, gymnastics,    athletics,    other sports  (including  table-tennis) or      out-door      games,     not specified          or          included elsewhere    in    this    Chapter; swimming pools and paddling pools          
950601 Table tennis bat Piece 11.2% 102 4.7% 42.8
950602 Table tennis table Piece 10.4% 2285 2.9% 637.2
950603 Lawn-tennis balls Piece 12.9% 8.1 3.4% 2.1
950604 Inflatable          balls          made predominantly      of      synthetic material,            other            than polyurethane Piece 10.3% 31 1.9% 5.7
950605 Inflatable      balls      made      of Polyurethane Piece 12.9% 62.6 3.8% 18.4
950606 Cricket      balls      with      outer covering of leather Piece 7% 28 1.9% 7.6
950607 Cricket,       Hockey,       Boxing, Football     and     other     Sports Gloves Pair 7.2% 51 1.9% 13.5
950608 Cricket   bat   made   of   English willow Piece 10.2% 698 6.4% 438
950609 Cricket  bat  made  of  other  than English willow Piece 8.2% 127 4.6% 71.2
950610 Sports net Kg 12% 64 3.6% 19.2
     
950611 Swimming pools and paddling pools   1.9%   1.9%  
950612 Rubber bladders Piece 8.3% 4.3 2.6% 1.3
950613 Shoulder or Shin guards Piece 8.8% 13.7 1.9% 3
950614 Rounders bat of wood Piece 8.3% 26 1.9% 6
950615 Leg guards Pair 7.9% 110 1.9% 26.5
950699 Others   6%   1.9%  
9507 Fishing  rods,  fish-hooks  and other  line  fishing  tackle;  fish landing   nets,   butterfly   nets and     similar     nets;     decoy “birds”  (other  than  those  of heading   9208   or   9705)   and similar   hunting   or   shooting requisites   1.9%   1.9%  
9508 Roundabouts,                swings, shooting   galleries   and   other fairground           amusements; traveling    circuses,    traveling menageries      and      traveling theatres   1.9%   1.9%  
CHAPTER – 96 MISCELLANEOUS MANUFACTURED ARTICLES
9601 Worked  ivory,  bone,  tortoise- shell,    horn,    antlers,    coral, mother-of-pearl     and     other animal  carving  material,  and articles    of    these    materials (including articles obtained by moulding)   Nil   Nil  
9602 Worked  vegetable  or  mineral carving  material  and  articles of these materials moulded or carved   articles   of   wax,   of stearin,   of   natural   gums   or natural resins or of modelling pastes,  and  other  moulded  or carved  articles,  not  elsewhere specified or included; worked, unhardened    gelatin    (except gelatin  of  heading   3503)  and articles of unhardened gelatin   1.9%   1.9%  
9603 Brooms,    brushes    (including brushes  constituting  parts  of machines,       appliances       or vehicles),           hand-operated mechanical    floor    sweepers, not    motorised,    mops    and feather     dusters;     prepared knots  and  tufts  for  broom  or brush making; paint pads and   1.9%   1.9%  
     
  rollers;  squeegees  (other  than roller squeegees)          
9604 Hand sieves and hand riddles   1.9%   1.9%  
9605 Travel sets for personal toilet, sewing   or   shoe   or   clothes cleaning   1.9%   1.9%  
9606 Buttons,           press-fasteners, snap-fasteners     and     press- studs,    button    moulds    and other  parts  of  these  articles; button blanks   1.9%   1.9%  
9607 Slide    fasteners    and    parts thereof   1.9%   1.9%  
9608 Ball   point   pens;   felt   tipped and  other  porous-tipped  pens and  markers;  fountain  pens; stylograph    pens    and   other pens;      duplicating      stylos; propelling  or  sliding   pencils; pen   holders,   pencil   holders and    similar    holders;    parts (including  caps  and  clips)  of the   foregoing   articles,   other than those of heading  9609          
960801 Ball point pens 1000 Pcs 8.9% 1850 4.2% 873
960802 Felt / Other  porous tipped pens and markers 1000 Pcs 8.9% 1850 3.4% 706.7
960803 Fountain  pens;  stylograph  pens and other pens 1000 Pcs 8.9% 1850 4.2% 873
960804 Propelling or sliding pencils 1000 Pcs 7% 665 2.5% 237.5
960899 Others including parts 1000 Pcs 6% 430 1.9% 136.2
9609 Pencils  (other  than  pencils  of heading 9608), crayons, pencil leads,        pastels,        drawing charcoals, writing or drawing chalks and tailors' chalks   1.9%   1.9%  
9610 Slates     and     boards,     with writing  or  drawing  surfaces, whether or not framed   1.9%   1.9%  
9611 Date,   sealing   or   numbering stamps,       and       the       like (including devices for printing or embossing labels), designed for   operating   in   the   hand; hand-operated         composing sticks  and  hand  printing  sets incorporating such composing sticks   1.9%   1.9%  
9612 Typewriter         or         similar ribbons,   inked   or   otherwise prepared          for          giving impressions,  whether   or  not   1.9%   1.9%  
     
  on   spools   or   in   cartridges; ink-pads,    whether    or    not inked, with or without boxes          
9613 Cigarette   lighters   and   other lighters,     whether     or     not mechanical  or  electrical,  and parts thereof other than flints and wicks   1.9%   1.9%  
9614 Smoking pipes (including pipe bowls)  and  cigar  or  cigarette holders, and parts thereof   1.9%   1.9%  
9615 Combs,   hair-slides   and   the like,   hairpins,   curling   pins, curling grips, hair-curlers and the  like,  other  than  those  of heading       8516,    and    parts thereof          
961501 Combs, made of plastics/metal Kg 7% 22 1.9% 6
961599 Others   1.9%   1.9%  
9616 Scent sprays and similar toilet sprays, and mounts and heads therefor;    powder-puffs    and pads   for   the   application   of cosmetics            or            toilet preparations   1.9%   1.9%  
9617 Vacuum    flasks    and    other vacuum vessels, complete with cases; parts thereof other than glass inners   1.9%   1.9%  
9618 Tailors'   dummies   and   other lay    figures;    automata    and other animated displays, used for shop window dressing   1.9%   1.9%  
9619 Sanitary   towels   (pads)   and tampons, napkins and napkin liners  for  babies  and  similar articles, of any material   1.9%   1.9%  
CHAPTER – 97 WORKS OF ART, COLLECTOR’S' PIECES AND ANTIQUES
9701 Paintings,      drawings      and pastels,  executed  entirely  by hand,  other  than  drawings  of heading   4906 and other than hand-painted        or        hand- decorated           manufactured articles;  collages  and  similar decorative plaques   Nil   Nil  
9702 Original    engravings,    prints and lithographs   Nil   Nil  
9703 Original       sculptures       and statuary, in any material   Nil   Nil  
     
9704 Postage   or   revenue   stamps, stamp-post   marks,   first-day covers,       postal       stationery (stamped paper), and the like, used  or  unused  ,  other  than those of heading 4907   Nil   Nil  
9705 Collections     and     collectors' pieces of zoological, botanical, mineralogical,        anatomical, historical,          archaeological, paleontological,   ethnographic or numismatic interest   Nil   Nil  
9706 Antiques of an age exceeding one hundred years   Nil   Nil  

[F.No. 609/94/2015-DBK] (Rajiv Talwar) Joint Secretary to the Government of India

The Dollar Business Bureau - Nov 18, 2015 12:00 IST
 
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