Schedul Xiii of the Companies Act 1956 Being Amended- Unlisted Companies Shall not Require Government Approval for Managerial Remuneration Where they have no Profits

The Ministry of Corporate Affairs issued today a notification on Managerial Remuneration in unlisted companies having no profits/inadequate profits. The notification reads as under:

Managerial Remuneration in unlisted companies having no profits/ inadequate profits

Companies are divided into private limited and public limited companies. Public limited companies are of two types – listed companies (whose shares are listed on a stock exchange) and unlisted companies. Normally, the general public does not hold shares in unlisted companies. Private limited companies are not subject to any limits on managerial remuneration. Public limited companies (listed and unlisted) with no profits/ inadequate profits are currently required to approach the Ministry for approval in those cases where the remuneration of Directors/ equivalent managerial personnel exceeds certain limits.

2. The matter has been re-examined in the light of the evolving economic and regulatory environment. The primary purpose of regulations over managerial remuneration is to protect stakeholders, particularly shareholders and creditors. Unlisted companies are in several respects similar to private limited companies. A substantial number of the applications coming to the Ministry fall under this category and the Ministry’s limited manpower is disproportionately involved in this exercise. In the case of unlisted companies so long as the conditions specified in Schedule XIII, including special resolution of shareholders and absence of default on payment to creditors, are fulfilled approval will not be needed hereafter.

3. Accordingly, Schedule XIII of the Companies Act 1956 is being amended to provide that unlisted companies (which are not subsidiaries of listed companies) shall not require Government approval for managerial remuneration in cases where they have no profits/ inadequate profits, provided they meet the other conditions stipulated in the Schedule.

-COPY OF-
CUSTOMS CIRCULAR
NO .35/2010-CUS
Dated: September 17, 2010
Subject: All Industry Rates of Duty Drawback, 2010-11 - Reg.
The Ministry has announced the revised All Industry Rates (AIR) of Duty Drawback vide Notification No. 84/2010-Cus. (N.T.), dated 17/09/2010. The rates of drawback have been made effective from 20.9.2010. The Notification may please be downloaded from CBEC website www.cbec.gov.in and perused for details.
2. Like in previous years, the drawback rates have been determined on the basis of certain broad parameters including, inter alia , the prevailing prices of inputs, Standard Input Output Norms (SION), share of imports in the total consumption of inputs and the applied rates of duty. The incidence of duty on HSD/Furnace Oil has been factored in the drawback calculations. The incidence of service tax paid on taxable services which are used as input services in the manufacturing or processing of export goods has also been factored. The Commissioners may ensure that the exporters do not avail of the refund of this tax through any other mechanism while claiming the All Industry Rates of duty drawback.
3. The Drawback Schedule includes some new entries such as Denim Fabric and cotton garments containing 1% or more by weight of Spandex / Lycra / Elastane, garments of blend containing wool & Man Made Fibre(MMF), woven carpets and floor coverings of jute, knotted carpets and floor coverings of MMF, brass parts of ball or roller bearings and silk embroidery. The Schedule may please be perused for details.
4. The drawback rates have undergone changes in line with the changes in the prices of inputs, duties etc. Thus the drawback rates have been changed in most cases. The more important changes are discussed below:-
(i) Leather and Leather Articles (Chapters 41, 42 & 64)
The Drawback rates for all the goods falling in the Chapters 41, 42 and 64 have been decreased by 5% - 15% approximately. The caps have also been revised downwards. It may be noted that value cap for headings 420501 and 420502 has been changed from Rs. 585 per piece to Rs. 15 per sq. ft. This change was necessitated because of representations received from the field formations and the trade in respect of Leather Sofa cover being exported in SKD/CKD condition which was being denied drawback rate as ‘per piece'.
(ii) Textiles and Textile Articles (Chapters 50-63)
(a) Silk: The drawback rate for silk fabric has been increased from 9.8% with a drawback cap of Rs. 295 to 11% with a drawback cap of Rs. 330/kg. The rate for fabric of noil silk has also been revised upwards.
(b) Wool: In the case of wool tops, woollen yarn and fabrics the drawback rates have been decreased by 5% - 20% approximately. The caps have also been revised downwards.
(c) Cotton Yarn and Fabrics: The drawback rates for grey cotton yarn and dyed cotton yarn continue to be Nil for the present. As for cotton fabrics, the new rate is 3.7% (grey)/4.2% (dyed) with a drawback cap of Rs. 12 per kg (grey)/Rs. 14 per kg (dyed). In case of denim fabrics the new rate is 4.3% with a cap of Rs. 16.2/kg. The new entry for Denim Fabric with 1% or more by weight of Spandex / Lycra / Elastane has been created with a drawback rate of 4.6% and value cap of Rs. 17.4 per Kg.
(d) Man-made Filaments and Man-made Staple Fibres: The Drawback rates for most of the goods falling in the Chapters 54 and 55 have been marginally reduced.
(e) Carpets and Floor Coverings: The Drawback rates for most of the goods except for silk carpets, falling in the Chapter 57 have been decreased by 10% approximately. For silk carpets, there is no change. New entries have been created for carpets and floor coverings of Jute and Coir under heading 5702 with drawback rates of 3.5%.
A new entry for carpets and floor coverings of cotton has been created under heading 5702 to cover cotton woven durries/rugs etc. Earlier these goods were being classified under the heading 570501. Representations were received that these goods were correctly classifiable under the heading 5702. Accordingly, the change has been made in this Drawback Schedule. As regards the past consignments, no demands may be raised as the intention was always to allow these goods the rate specified under heading 570501.
There has been a dispute about the heading 570301 as to whether the existing description “hand tufted carpets” covers hand- held gun tufted carpets or not. In order to resolve this dispute, the word “hand” has been deleted from this heading and the description now reads only “tufted woollen floor coverings, all sorts”.
(f) Ready Made Garments & Made Ups: In the readymade garment sector, except for silk garments, drawback rates have been decreased by 10% - 15% approximately. The caps have also been revised downwards. The new drawback rate for cotton garment is 7.5% as against the earlier rate of 8.8%. For garments of blend containing cotton and (MMF), the new drawback rate is 8.6% as against the earlier rate of 9.8%; for garments of MMF the new drawback rate is 9.5% as against the earlier rate of 10.5%; for readymade garments made of silk and of wool, the rates are 10% and 7.5% respectively. The new entries for garments of blend containing wool and MMF and for those made of cotton with 1% or more by weight of Spandex/Lycra/Elastane have been created with drawback rates of 8.6% and 8% respectively.
In the made up category, the revised drawback rate for cotton made-ups is 7.1% with a cap of Rs. 60 per kg. The drawback rates and caps for made-ups of MMF and of blend containing cotton and MMF have also been reduced.
(iii) Base Metals and Articles of Base Metals (Chapters 72-83)
The duty drawback rate for stainless steel utensils falling under Chapter 73 and stainless steel cutlery falling under Chapter 82 has been reduced from 12.5% to 8.8%. For other articles of iron and steel where there is a composite rate, the same has been reduced by 25% to 30%. The drawback rate for handicrafts, hardware and other items of brass has been decreased from 15% to 11%. The drawback rates for hand tools have been decreased by 30% approximately. The caps have also been revised downwards.
In order to resolve the dispute whether the description handicrafts/art ware of galvanized iron with brass includes products which are coated/plated , the entry ‘732603' has been amended to read as “Handicrafts/ Art ware of Iron with or without plating / coating, galvanized or otherwise, with Brass”.
(iv) Machinery and Equipment (Chapters 84 and 85)
The new entry for brass parts of Ball or roller bearing has been created with a drawback rate of 3% under heading 848202.
(v) Bicycle & Bicycle Parts (Chapter 87), Sports Goods (Chapter 95) and Writing Instruments (Chapter 96)
The drawback rates for bicycles and bicycle parts have been revised downwards. The new rate for complete bicycle is 9%. Further, a value cap of Rs. 10/- per Kg. has been introduced for the residuary entry ‘Others' (871423). The drawback rates for Sports Goods and Writing Instruments have also been revised downwards by about 10% and 20% respectively.
(vi) Miscellaneous
(a) In the earlier schedule, wooden artware and handicrafts were covered under the heading 4420. On representations from the exporters that a number of wooden handicraft items are not covered under the said heading, it has been decided to have a uniform rate of 2.5% for wooden items of headings 4414, 4419 and 4420. A specific entry has also been created for wooden handicraft and artware under the residuary head 4421 with a drawback rate of 2.5%.
(b) The description under heading 22071090 has been changed to read as “Ethanol or Ethyl Alcohol, Rectified Spirit / ENA or otherwise containing more than 94.5% Ethyl Alcohol”.
(c) References have been received seeking clarifications as to what should be the minimum percentage of MMF in a garment or made-up for it to be considered as a blended garment /made-up. The issue has been examined and the term ‘blend' has been explained in the Notification. It may be noted that the term ‘blend' in chapters 61, 62 & 63 refers to only two types of blends i.e. cotton & MMF and wool & MMF. It shall mean that MMF shall be more than 15% but less than 85% by weight in such garment or made-up. Further, the garment or made-up shall be classified as of cotton or wool or MMF or silk or noil silk if the percentage of the concerned fibre is 85% or more by weight in such garment or made-up.
(d) The earlier notification (No. 103/2008 Cus. (N.T.) dated 29.08.08 as amended) provided that the rates of drawback in the Drawback Schedule would not be applicable to products manufactured or exported by availing the rebate of Central Excise duty paid on materials used in the manufacture of export goods in terms of Rule 18 of the Central Excise Rules, 2002, or if such raw materials were procured without payment of Central Excise duty under Rule 19 (2) of the Central Excise Rules, 2002. References have been received that exporters are being denied 1% of drawback, which is the customs component of the AIR drawback, on the basis of the above condition although the manufacturers had taken only the rebate of Central Excise duties in respect of their inputs / procured the inputs without payment of central excise duties; and the Customs duties which remained unrebated should be provided through the AIR drawback route.
The issue has been examined. The present notification No. 84/2010-Cus. (N.T.) dated 17.09.2010 provides that customs component of AIR drawback shall be available even if the rebate of Central Excise duty paid on raw material used in the manufacture of export goods has been taken in terms of Rule 18 of the Central Excise Rules, 2002, or if such raw materials were procured without payment of Central Excise duty under Rule 19 (2) of the Central Excise Rules, 2002.
(e) The earlier notification provided that the gold and silver jewellery exports under the Drawback scheme would be examined by the Customs Appraiser/ Superintendent (Jewellery Expert). Problems have been reported since the jewellery experts are not available at all ports. Accordingly, the notification has been modified. Now such exports may also be examined by other Appraisers/Superintendents who have not been recruited as jewellery experts. It is however advised that officers may be posted to these positions after adequate training. Efforts should also be made to provide electronic Carat Meters to them.
(f) The earlier notification provided that the rates of drawback in the Drawback Schedule shall not be applicable to products manufactured or exported by availing the facility under the DEPB (Duty Exemption Pass Book) scheme. References were received seeking clarification whether an exporter who manufactured the export goods with raw material imported against DEPB scrips, shall be eligible for drawback on such exports even if DEPB benefits is not claimed. The doubt appeared to have arisen because the above mentioned notification debarred benefit of AIR drawback if the export goods had been ‘manufactured' availing the benefit of the DEPB scheme.
In order to resolve the matter, the word ‘manufactured' has been deleted in the present notification and the condition has been modified to read that the drawback will not be available if the goods are ‘exported' availing the benefits of the DEPB scheme.
6. The Notification and the new Drawback Schedule may be perused carefully to note the changes made therein. Though all care has been taken, the possibility of inadvertent errors/omissions cannot be ruled out. It is requested that any error/omission noticed during the implementation of the rates be brought to the notice of the Board immediately for suitable corrective action.
7. The Public Notice and Standing Order for guidance of the trade and staff may be issued. Difficulties faced, if any in implementation of the changes may be brought to the notice of the Board at once.
Kindly acknowledge receipt of this Circular.
(Najib Shah)
Joint Secretary to the Government of India

-COPY OF-
CUSTOMS NOTIFICATION
NO .84/2010-CUS (N.T)
Dated : September 17, 2010

NOTIFICATION ON DUTY DRAW BACK
In exercise of the powers conferred by sub-section (2) of section 75 of the Customs Act, 1962 (52 of 1962), sub-section (2) of section 37 of the Central Excise Act, 1944 (1 of 1944), and section 93A and sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994) read with rules 3 and 4 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 (hereinafter referred to as the said rules) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.103/2008-Customs (N.T.), dated the 29 th August, 2008 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number GSR 627(E), dated the 29 th August,2008 except as respects things done or omitted to be done before such supersession, the Central Government hereby determines the rates of drawback as specified in the Schedule annexed hereto (hereinafter referred to as the said Schedule) subject to the following notes and conditions, namely:-
Notes and conditions:
(1) The tariff items and descriptions of goods in the said Schedule are aligned with the tariff items and descriptions of goods in the First Schedule to the Customs Tariff Act, 1975(51 of 1975) at the four-digit level only. The descriptions of goods given at the six digit or eight digit or modified six or eight or ten digits are in several cases not aligned with the descriptions of goods given in the said First Schedule to the Customs Tariff Act, 1975.
(2) The General Rules for the Interpretation of the First Schedule to the said Customs Tariff Act, 1975 shall mutatis mutandis apply for classifying the export goods listed in the said Schedule.
(3) Notwithstanding anything contained in the said Schedule, all artware or handicraft items shall be classified under the heading of artware or handicraft (of constituent material) as mentioned in the relevant Chapters.
(4) The figures shown in columns (4) and (6) in the Schedule refer to the rate of drawback expressed as a percentage of the free on board ( f.o.b.) value or the rate per unit quantity of the export goods, as the case may be.
(5) The figures shown in columns (5) and (7) in the said Schedule refer to the maximum amount of drawback that can be availed of per unit specified in column (3).
(6) The figures shown under the drawback rate and drawback cap appearing below the column “Drawback when Cenvat facility has not been availed” refer to the total drawback (customs, central excise and service tax component put together) allowable and those appearing under the column “Drawback when Cenvat facility has been availed” refer to the drawback allowable under the customs component. The difference between the two columns refers to the central excise and service tax component of drawback. If the rate indicated is the same in both the columns, it shall mean that the same pertains to only customs component and is available irrespective of whether the exporter has availed of Cenvat or not.  
(7) Drawback at the rates specified in the said Schedule shall be applicable only if the procedural requirements for claiming drawback as specified in rules 11, 12 and 13 of the said rules, unless otherwise relaxed by the competent authority, are satisfied.
(8) The rates of drawback specified in the said Schedule shall not be applicable to export of a commodity or product if such commodity or product is-
(a) manufactured partly or wholly in a warehouse under section 65 of the Customs Act, 1962 (52 of 1962);
(b) manufactured or exported in discharge of export obligation against an Advance Licence or Advance Authorisation or Duty Free Import Authorisation issued under the Duty Exemption Scheme of the relevant Export and Import Policy or the Foreign Trade Policy:
Provided that where exports are made against Advance Licences issued on or after the 1st April, 1997, in discharge of export obligations in terms of notification No. 31/97 - Customs, dated the 1st April, 1997, or against Duty Free Replenishment Certificate Licence issued in terms of notification No. 48/2000-Customs, dated the 25th April, 2000, or against Duty Free Replenishment Certificate Licence issued in terms of notification No. 46/2002-Customs, dated the 22 nd April, 2002, or against Duty Free Replenishment Certificate Licence issued in terms of notification No. 90/2004-Customs, dated the 10 th September, 2004, drawback at the rate equivalent to Central Excise allocation of rate of drawback specified in the said Schedule shall be admissible subject to the conditions specified therein;
(c) manufactured or exported by a unit licensed as hundred percent Export Oriented Unit in terms of the provisions of the relevant Export and Import Policy and the Foreign Trade Policy;
(d) manufactured or exported by any of the units situated in free trade zones or export processing zones or special economic zones ;
(e)  manufactured or exported availing the benefit of the notification No. 32/1997–Customs, dated 01 st April, 1997;
(f) exported under the Duty Entitlement Pass Book Scheme as contained in the Foreign Trade Policy, read with the Hand Book of Procedures issued in pursuance of the provisions of the said policy.
(9) The rates and caps of drawback specified in columns (4) and (5) of the said schedule shall not be applicable to export of a commodity or product if such commodity or product is-
(a) manufactured or exported by availing the rebate of duty paid on materials used in the manufacture or processing of such commodity or product in terms of rule 18 of the Central Excise Rules, 2002;
(b) manufactured or exported in terms of sub-rule (2) of rule 19 of the Central Excise Rules, 2002.
(10) Where the export product is not specifically covered by the description of goods in the said Schedule, the rate of drawback may be fixed, on an application by an individual manufacturer or exporter in accordance with the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995.
(11) The rates of drawback specified against the various tariff items in the said Schedule in specific terms or on ad valorem basis, unless otherwise specifically provided, are inclusive of drawback for packing materials used, if any .
(12) The term “dyed”, wherever used in the said Schedule in relation to textile materials, shall include yarn or piece dyed or predominantly printed or coloured in the body.
(13) In respect of the tariff items in Chapters 61, 62 and 63 of the said Schedule, the blend containing cotton and man made fibre shall mean that content of man made fibre in it shall be more than 15% but less than 85% by weight and the blend containing wool and man made fibre shall mean that content of man made fibre in it shall be more than 15% but less than 85% by weight. The garment or made-up of cotton or wool or man made fibre or silk or noil silk shall mean that the content in it of the respective fibre is 85% or more by weight.
(14) Wherever specific rates have been provided against tariff item in the Schedule, the drawback shall be payable only if the amount is one per cent or more of free on board value, except where the amount of drawback per shipment exceeds five hundred rupees.
(15) The expressions “when Cenvat facility has not been availed”, used in the said Schedule, shall mean that the exporter shall satisfy the following conditions, namely:-
(i) the exporter shall declare, and if necessary, establish to the satisfaction of the Assistant Commissioner of Customs or Assistant Commissioner of Central Excise or Deputy Commissioner of Customs or Deputy Commissioner of Central Excise, as the case may be, that no Cenvat facility has been availed for any of the inputs or input services used in the manufacture of the export product;
(ii) if the goods are exported under bond or claim for rebate of duty of central excise, a certificate from the Superintendent of Customs or Superintendent of Central Excise in-charge of the factory of production, to the effect that no Cenvat facility has been availed for the goods under export, is produced:
Provided that the certificate regarding non-availment of Cenvat facility shall not be required in the case of exports of handloom products or handicrafts (including handicrafts of brass artware) or finished leather and other export products which are unconditionally exempt from the duty of central excise.
(16) Whenever a composite article is exported for which any specific rate has not been provided in the said Schedule, the rates of drawback applicable to various constituent materials can be extended to the composite article according to net content of such materials on the basis of a self-declaration to be furnished by the exporter to this effect and in cases of doubt or where there is any information contrary to the declarations, the proper officer of customs shall cause a verification of such declarations.
(17) The term ‘article of leather' in Chapter 42 of the said Schedule shall mean any article wherein 60% or more of the outer visible surface area (excluding shoulder straps or handles or fur skin trimming, if any) is of leather notwithstanding that such article is made of leather and any other material.
(18) The term “dyed” in relation to fabrics and yarn of cotton, shall include “bleached or mercerized or printed or mélange.”
(19) The term “dyed” in relation to textile materials in Chapters 54 and 55 shall include “printed or bleached”.
(20) In respect of the tariff items appearing in Chapter 64 of the said Schedule, leather shoes, boots or half boots for adult shall comprise the following sizes, namely: -
(a) French point or Paris point or Continental Size above 33;
(b) English or UK adult size 1 and above;
(c) American or USA adult size 1 and above.
(21) In respect of the tariff items appearing in Chapter 64 of the said Schedule, leather shoes, boots or half boots for children shall comprise the following sizes, namely: -
(a) French point or Paris point or Continental Size upto 33;
(b) English or UK children size upto 13;
(c) American or USA children size upto 13.
(22) The drawback rates prescribed in the said Schedule against tariff items 711301 and 711302 shall apply only to goods exported by airfreight, post parcel or authorised courier through the Custom Houses as specified in para 4A.12 of the Hand Book of Procedures (Vol. I), 2009-14 published vide Public Notice No.1/2009-14 dated 27 th August, 2009 of the Government of India in the Ministry of Commerce and Industry, after examination by the Customs Appraiser or Superintendent to ascertain the quality of gold or silver and the quantity of net content of gold or silver in the gold or silver jewellery. The Free on Board (FOB) value of any consignment through authorised courier shall not exceed rupees twenty lakhs.
(23) The drawback rates specified in the said Schedule against tariff items 711301 and 711302 shall not be applicable to goods manufactured or exported in discharge of export obligation against any scheme of the relevant Export and Import Policy or the Foreign Trade Policy of the Government of India which provides for duty free import/replenishment/procurement from local sources of gold or silver.
2. All claims for duty drawback shall be filed with reference to the tariff items and descriptions of goods shown in columns 1 and 2 of the said Schedule respectively.
3. This notification shall come into force on the 20 th day of September, 2010.
[F.No. 609 /76/2010-DBK]
(Najib Shah)
Joint Secretary to the Government of India

-COPY OF-
CUSTOMS NOTIFICATION
NO .84/2010-CUS (N.T)
Dated : September 17, 2010

NOTIFICATION ON DUTY DRAW BACK
In exercise of the powers conferred by sub-section (2) of section 75 of the Customs Act, 1962 (52 of 1962), sub-section (2) of section 37 of the Central Excise Act, 1944 (1 of 1944), and section 93A and sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994) read with rules 3 and 4 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 (hereinafter referred to as the said rules) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.103/2008-Customs (N.T.), dated the 29 th August, 2008 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number GSR 627(E), dated the 29 th August,2008 except as respects things done or omitted to be done before such supersession, the Central Government hereby determines the rates of drawback as specified in the Schedule annexed hereto (hereinafter referred to as the said Schedule) subject to the following notes and conditions, namely:-
Notes and conditions:
(1) The tariff items and descriptions of goods in the said Schedule are aligned with the tariff items and descriptions of goods in the First Schedule to the Customs Tariff Act, 1975(51 of 1975) at the four-digit level only. The descriptions of goods given at the six digit or eight digit or modified six or eight or ten digits are in several cases not aligned with the descriptions of goods given in the said First Schedule to the Customs Tariff Act, 1975.
(2) The General Rules for the Interpretation of the First Schedule to the said Customs Tariff Act, 1975 shall mutatis mutandis apply for classifying the export goods listed in the said Schedule.
(3) Notwithstanding anything contained in the said Schedule, all artware or handicraft items shall be classified under the heading of artware or handicraft (of constituent material) as mentioned in the relevant Chapters.
(4) The figures shown in columns (4) and (6) in the Schedule refer to the rate of drawback expressed as a percentage of the free on board ( f.o.b.) value or the rate per unit quantity of the export goods, as the case may be.
(5) The figures shown in columns (5) and (7) in the said Schedule refer to the maximum amount of drawback that can be availed of per unit specified in column (3).
(6) The figures shown under the drawback rate and drawback cap appearing below the column “Drawback when Cenvat facility has not been availed” refer to the total drawback (customs, central excise and service tax component put together) allowable and those appearing under the column “Drawback when Cenvat facility has been availed” refer to the drawback allowable under the customs component. The difference between the two columns refers to the central excise and service tax component of drawback. If the rate indicated is the same in both the columns, it shall mean that the same pertains to only customs component and is available irrespective of whether the exporter has availed of Cenvat or not.  
(7) Drawback at the rates specified in the said Schedule shall be applicable only if the procedural requirements for claiming drawback as specified in rules 11, 12 and 13 of the said rules, unless otherwise relaxed by the competent authority, are satisfied.
(8) The rates of drawback specified in the said Schedule shall not be applicable to export of a commodity or product if such commodity or product is-
(a) manufactured partly or wholly in a warehouse under section 65 of the Customs Act, 1962 (52 of 1962);
(b) manufactured or exported in discharge of export obligation against an Advance Licence or Advance Authorisation or Duty Free Import Authorisation issued under the Duty Exemption Scheme of the relevant Export and Import Policy or the Foreign Trade Policy:
Provided that where exports are made against Advance Licences issued on or after the 1st April, 1997, in discharge of export obligations in terms of notification No. 31/97 - Customs, dated the 1st April, 1997, or against Duty Free Replenishment Certificate Licence issued in terms of notification No. 48/2000-Customs, dated the 25th April, 2000, or against Duty Free Replenishment Certificate Licence issued in terms of notification No. 46/2002-Customs, dated the 22 nd April, 2002, or against Duty Free Replenishment Certificate Licence issued in terms of notification No. 90/2004-Customs, dated the 10 th September, 2004, drawback at the rate equivalent to Central Excise allocation of rate of drawback specified in the said Schedule shall be admissible subject to the conditions specified therein;
(c) manufactured or exported by a unit licensed as hundred percent Export Oriented Unit in terms of the provisions of the relevant Export and Import Policy and the Foreign Trade Policy;
(d) manufactured or exported by any of the units situated in free trade zones or export processing zones or special economic zones ;
(e)  manufactured or exported availing the benefit of the notification No. 32/1997–Customs, dated 01 st April, 1997;
(f) exported under the Duty Entitlement Pass Book Scheme as contained in the Foreign Trade Policy, read with the Hand Book of Procedures issued in pursuance of the provisions of the said policy.
(9) The rates and caps of drawback specified in columns (4) and (5) of the said schedule shall not be applicable to export of a commodity or product if such commodity or product is-
(a) manufactured or exported by availing the rebate of duty paid on materials used in the manufacture or processing of such commodity or product in terms of rule 18 of the Central Excise Rules, 2002;
(b) manufactured or exported in terms of sub-rule (2) of rule 19 of the Central Excise Rules, 2002.
(10) Where the export product is not specifically covered by the description of goods in the said Schedule, the rate of drawback may be fixed, on an application by an individual manufacturer or exporter in accordance with the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995.
(11) The rates of drawback specified against the various tariff items in the said Schedule in specific terms or on ad valorem basis, unless otherwise specifically provided, are inclusive of drawback for packing materials used, if any .
(12) The term “dyed”, wherever used in the said Schedule in relation to textile materials, shall include yarn or piece dyed or predominantly printed or coloured in the body.
(13) In respect of the tariff items in Chapters 61, 62 and 63 of the said Schedule, the blend containing cotton and man made fibre shall mean that content of man made fibre in it shall be more than 15% but less than 85% by weight and the blend containing wool and man made fibre shall mean that content of man made fibre in it shall be more than 15% but less than 85% by weight. The garment or made-up of cotton or wool or man made fibre or silk or noil silk shall mean that the content in it of the respective fibre is 85% or more by weight.
(14) Wherever specific rates have been provided against tariff item in the Schedule, the drawback shall be payable only if the amount is one per cent or more of free on board value, except where the amount of drawback per shipment exceeds five hundred rupees.
(15) The expressions “when Cenvat facility has not been availed”, used in the said Schedule, shall mean that the exporter shall satisfy the following conditions, namely:-
(i) the exporter shall declare, and if necessary, establish to the satisfaction of the Assistant Commissioner of Customs or Assistant Commissioner of Central Excise or Deputy Commissioner of Customs or Deputy Commissioner of Central Excise, as the case may be, that no Cenvat facility has been availed for any of the inputs or input services used in the manufacture of the export product;
(ii) if the goods are exported under bond or claim for rebate of duty of central excise, a certificate from the Superintendent of Customs or Superintendent of Central Excise in-charge of the factory of production, to the effect that no Cenvat facility has been availed for the goods under export, is produced:
Provided that the certificate regarding non-availment of Cenvat facility shall not be required in the case of exports of handloom products or handicrafts (including handicrafts of brass artware) or finished leather and other export products which are unconditionally exempt from the duty of central excise.
(16) Whenever a composite article is exported for which any specific rate has not been provided in the said Schedule, the rates of drawback applicable to various constituent materials can be extended to the composite article according to net content of such materials on the basis of a self-declaration to be furnished by the exporter to this effect and in cases of doubt or where there is any information contrary to the declarations, the proper officer of customs shall cause a verification of such declarations.
(17) The term ‘article of leather' in Chapter 42 of the said Schedule shall mean any article wherein 60% or more of the outer visible surface area (excluding shoulder straps or handles or fur skin trimming, if any) is of leather notwithstanding that such article is made of leather and any other material.
(18) The term “dyed” in relation to fabrics and yarn of cotton, shall include “bleached or mercerized or printed or mélange.”
(19) The term “dyed” in relation to textile materials in Chapters 54 and 55 shall include “printed or bleached”.
(20) In respect of the tariff items appearing in Chapter 64 of the said Schedule, leather shoes, boots or half boots for adult shall comprise the following sizes, namely: -
(a) French point or Paris point or Continental Size above 33;
(b) English or UK adult size 1 and above;
(c) American or USA adult size 1 and above.
(21) In respect of the tariff items appearing in Chapter 64 of the said Schedule, leather shoes, boots or half boots for children shall comprise the following sizes, namely: -
(a) French point or Paris point or Continental Size upto 33;
(b) English or UK children size upto 13;
(c) American or USA children size upto 13.
(22) The drawback rates prescribed in the said Schedule against tariff items 711301 and 711302 shall apply only to goods exported by airfreight, post parcel or authorised courier through the Custom Houses as specified in para 4A.12 of the Hand Book of Procedures (Vol. I), 2009-14 published vide Public Notice No.1/2009-14 dated 27 th August, 2009 of the Government of India in the Ministry of Commerce and Industry, after examination by the Customs Appraiser or Superintendent to ascertain the quality of gold or silver and the quantity of net content of gold or silver in the gold or silver jewellery. The Free on Board (FOB) value of any consignment through authorised courier shall not exceed rupees twenty lakhs.
(23) The drawback rates specified in the said Schedule against tariff items 711301 and 711302 shall not be applicable to goods manufactured or exported in discharge of export obligation against any scheme of the relevant Export and Import Policy or the Foreign Trade Policy of the Government of India which provides for duty free import/replenishment/procurement from local sources of gold or silver.
2. All claims for duty drawback shall be filed with reference to the tariff items and descriptions of goods shown in columns 1 and 2 of the said Schedule respectively.
3. This notification shall come into force on the 20 th day of September, 2010.
[F.No. 609 /76/2010-DBK]
(Najib Shah)
Joint Secretary to the Government of India

A B
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1
CHAPTER – 1
01 Live Animals Nil Nil
CHAPTER – 2
02 Meat and Edible Meat Offal 1% 1%
CHAPTER – 3
03
Fish and Crustaceans,
Molluscs and other
Aquatic Invertebrates
1% 1%
CHAPTER – 4
04
Dairy Produce; Birds’
Eggs; Natural honey;
Edible Products of
Animal origin, not
elsewhere specified or
included
1% 1%
CHAPTER – 5
05
Product of animal origin
not elsewhere specified or
included.
1% 1%
CHAPTER – 6
06
Live trees and other
plants; bulbs, roots and
the like; cut flowers and
ornamental foliage
1% 1%
CHAPTER – 7
07
Edible Vegetables and
certain Roots and Tubers 1% 1%
CHAPTER – 8
08
Edible Fruits and Nuts,
Peel of Citrus Fruit or
Melons
1% 1%
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
A B
Tariff Item Description of goods Unit
Drawback when Cenvat
facility has not been
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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
2
090101 Coffee (raw beans), in bulk 1% 1%
090102
Coffee (roasted and/or
decaffeinated), in bulk
1% 1%
090199 Others 1% 1%
0902
Tea, whether or not
flavoured
090201 Tea, in bulk 1% 1%
090202
Tea in consumer packs
including tea bags (sachets)
2.5% 2.5%
090299 Others 1% 1%
0903 00 00 Mate 1% 1%
0904
Pepper of the genus
Piper; dried or crushed or
ground fruits of the genus
Capsicum or of the genus
Pimenta
1% 1%
0905 Vanilla 1% 1%
0906
Cinnamon and
Cinnamon-tree flowers
1% 1%
0907
Cloves (whole fruit, cloves
and stems)
1% 1%
0908
Nutmeg, mace and
cardamoms
1% 1%
0909
Seed of anise, badian,
fennel, coriander, cumin
or caraway; juniper
berries
1% 1%
0910
Ginger, saffron, turmeric
(curcuma), thyme, bay
leaves, curry and other
spices
1% 1%
CHAPTER – 10
10
Cereals
1% 1%
CHAPTER – 11
11
Products of the milling
industry; malt; starches;
inulin; wheat gluten.
1% 1%
CHAPTER – 12
A B
Tariff Item Description of goods Unit
Drawback when Cenvat
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Drawback when Cenvat
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availed
Drawback
Rate
Drawback
cap per
unit in Rs.
Drawback
Rate
Drawback
cap per
unit in Rs.
1 2 3 4 5 6 7
3
12
Oil seeds and Oleaginous
Fruits; Miscellaneous
Grains, Seeds and Fruit;
Industrial and Medicinal
Plants; Straw and Fodder
1% 1%
CHAPTER – 13
13
Lac; Gums, Resins and
Other Vegetable Saps
and Extracts
1% 1%
CHAPTER – 14
14
Vegetable plaiting
materials; vegetable
products, not elsewhere
specified or included.
1% 1%
CHAPTER – 15
15
Animal or Vegetable fats and oils and their Cleavage products prepared edible fats;
Animal or Vegetable Waxes other than the following.
15131900
Coconut oil packed in HDPE
bottles
Kg. 2% 2.4 1%
15153010
Castor Oil and its fractions -
Edible Grade
1% 1%
1515000099 Others 1% 1%
CHAPTER – 16
16
Preparations of Meat, or
Fish or of Crustaceans,
Molluscs or other
Aquatic Invertebrates
1% 1%
CHAPTER – 17
17
Sugars and sugar
confectionery
1% 1%
CHAPTER – 18
18
Cocoa and Cocoa
preparations
1% 1%
CHAPTER – 19
19
Preparations of cereals,
flour, starch or milk;
pastry cooks' products
1% 1%
CHAPTER – 20
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
4
20
Preparation of
Vegetables, Fruits, nuts or
other parts of plants
1% 1%
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 therefore
210101 Instant Coffee 2.5% 2.5%
210199 Others 1% 1%
2102
Yeasts (active or inactive);
other single cell microorganisms,
dead (but not
including vaccines of
heading 3002); prepared
baking powders
1% 1%
2103
Sauces and preparations
therefor, mixed
condiments and mixed
seasonings; mustard flour
and meal and prepared
mustard
1% 1% 2104
Soups and broths and
preparations therefor,
homogenized composite
food preparations
1% 1% 2105 00 00
Ice cream and other
edible ice, whether or not
containing cocoa
1% 1% 2106
Food preparations not
elsewhere specified or
included
1% 1% CHAPTER – 22
22 Beverages, spirits and vinegar
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
5
22071090
Ethanol or Ethyl Alcohol,
Rectified Spirit/ ENA/ or
otherwise having a minimum
strength of 94.5% of Ethyl
Alcohol
Litre Rs.3.4 Nil
22090099 Others 1% 1%
CHAPTER – 23
23
Residues and waste from
the food industries;
prepared animal fodder
1% 1%
CHAPTER – 24
24
Tobacco and
manufactured tobacco
substitutes
24022000
Cigarettes Packed in
consumer packs
1000 Nos. 5% 76 1%
24039900
Tobacco /Sweet Tobacco
/Tobacco paste packed in the
relevant packing material
1% 1%
2403000099 Others 1% 1%
CHAPTER – 25
25
SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND
CEMENT (EXCEPT THE FOLLOWING)
25010010
Common salt (including
iodised salt) packed in
HDPE/LDPE/PP Woven bags
1% 1%
250410
Carbofoil of various grades
(chemically Acid treated
graphite)
Kg 5% 4.5 1%
25081090 Processed Bentonite Kg 7.6% 0.1 NIL
25232100 Portland Cement-white MT 3.4% 141 1%
252329
Ordinary Portland Cement/
Portland Cement Pozzolona/
Portland Slag Cement/ Oil
Well Cement
MT 3.4% 80 1%
25232900
Clinker of Ordinary Portland
Cement/ Portland Cement
Pozzolona/ Portland Slag
Cement/ Oil Well Cement
MT 2.1% 33 1%
2523000099 Other Cements 1% 1%
CHAPTER – 26
26 ORES, SLAG AND ASH
2601 Iron Ore pellets 1% 1%
2601000099 Others Nil Nil
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
6
CHAPTER – 27
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 distilled, 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 nonaromatic
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
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
7
bituminous minerals, these
oils being the basic
constituents of the
preparations; waste oils
271001
High Speed Diesel supplied by
domestic oil companies to the
Units located in Special
Economic Zone
Nil Nil
271002
Furnace oil supplied by
domestic oil companies to the
Units located in Special
Economic Zone
Nil Nil
271003 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.
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
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
8
CHAPTER – 28
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% 1%
2802
Sulphur, sublimed or
precipitated; colloidal
sulphur
1% 1%
2803
Carbon (carbon blacks and
other forms of carbon not
elsewhere specified or
included)
28030010 Carbon Blacks kg 6.3% 3.1 1%
2803000099 Others 1% 1%
2804
Hydrogen, rare gases and
other non-metals
28047020 Phosphorous, Red Kg 4.2% 8.6 1%
2804000099 Others 1% 1%
2805
Alkali or alkaline-earth
metals; rare-earth metals,
scandium and yttrium,
whether or not intermixed or
interalloyed; mercury
1% 1%
II-INORGANIC ACIDS
AND INORGANIC
OXYGEN COMPOUNDS
OF NON-METALS
2806
Hydrogen chloride
(hydrochloric acid);
chlorosulphuric acid
1% 1%
2807 Sulphuric acid; oleum 1% 1%
2808
Nitric acid; sulphonitric
acids
1% 1%
2809
Diphosphorus pentaoxide;
phosphoric acid;
polyphosphoric acids,
whether or not chemically
defined
28091000 Diphosphorous Pentoxide Kg 4.2% 3.9 1%
28092010 Phosphoric Acid Kg 5.9% 2.2 1%
28092020 Poly Phosphoric Acids 85% Kg 3.8% 2.4 1%
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
9
2809000099 Others 1% 1%
2810 Oxides of boron; boric acids 1% 1%
2811
Other inorganic acids and
other inorganic oxygen
compounds of non-metals
2811110001 Anhydrous Hydro Fluoric Acid Kg 2.1% 1.1 1%
2811110002 Hydro Fluoric Acid 70% 1% 1%
28111990 Fluoboric Acid 50% 1% 1%
2811000099 Others 1% 1%
III-HALOGEN OR
SULPHUR
COMPOUNDS OF NONMETALS
2812
Halides and halide oxides of
non-metals
28121020 Phosphorous Trichloride Kg. 6.3% 2.7 1%
28121030 Phosphorus Oxychloride Kg 3.8% 1.8 1%
28121090 Phosphorus Penta Chloride 1% 1%
2812000099 Others 1% 1%
2813
Sulphides of non-metals;
commercial phosphorus
trisulphide
28139090
Phosphorous Pentasulphide
98%
Kg 4.2% 2.4 1%
2813000099 Others 1% 1%
IV- INORGANIC BASES
AND OXIDES,
HYDROXIDES AND
PEROXIDES OR
METALS
2814
Ammonia, anhydrous or in
aqueous solution
1% 1%
2815 Sodium hydroxide (caustic
soda); potassium hydroxide
(caustic potash); peroxides of
sodium or potassium
28151110 Caustic Soda Flakes/Solid Kg 3.8% 1.1 1%
28152000 Caustic Potash Flakes Kg 8% 4.5 3.8% 2.1
2815000099 Others 1% 1%
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
10
2816
Hydroxide and peroxide of
magnesium; oxides,
hydroxides and peroxides, of
strontium or barium
1% 1%
2817 Zinc oxide; zinc peroxide
2817001001 Zinc Oxide 1% 1%
2817001002 Zinc Oxide- IP/BP/USP Grade 1% 1%
2817001003 Zinc Oxide (100% Purity) 1% 1%
2817000099 Others 1% 1%
2818
Artificial corundum, whether
or not chemically defined;
aluminium oxide; aluminium
hydroxide
28183000 Alumina Trihydrate 1% 1%
2818000099 Others 1% 1%
2819 Chromium oxides and
hydroxides
1% 1%
2820 Manganese oxides 1% 1%
2821 Iron oxides and hydroxides;
earth colours containing
70% or more by weight of
combined iron evaluated as
Fe2O3
1% 1%
2822
Cobalt oxides and
hydroxides; commercial
cobalt oxides
1% 1%
2823 Titanium oxides
28230010
Titanium Di-Oxide Anatase
98%
Kg 5.7% 4.5 1%
2823000099 Others 1% 1%
2824 Lead oxides; red lead and
orange lead
28241010 Lead Oxide Yellow Litharge Kg 7.2% 6.3 1%
28242000 Lead Oxide Red (Red Lead) Kg 7.6% 5.9 2.2% 1.7
28249000
Lead Oxide grey (Lead
Suboxide)
Kg 6.7% 6.2 1%
2824000099 Others 1% 1%
2825
Hydrazine and
hydroxylamine and their
inorganic salts; other
inorganic bases; other metal
oxides, hydroxides and
peroxides
1% 1%
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
11
V.-SALTS AND
PEROXYSALTS, OF
INORGANIC ACIDS AND
METALS
2826
Fluorides; fluorosilicates,
fluoroaluminates and other
complex fluorine salts
28261110 Ammonium Bifluoride Kg 3% 1.3 1%
28261200 Aluminium fluoride Kg 2.1% 1 1%
2826199001 Potassium Fluoride Kg. 6.7% 9.4 1%
2826199002 Potassium Titanium Fluoride Kg. 7.2% 12.1 1%
2826000099 Others 1% 1%
2827
Chlorides, chloride oxides
and chloride hydroxides;
bromides and bromide
oxides; iodides and iodide
oxides
28273200
Aluminium Chloride
Anhydrous minimum purity
99.5%
Kg 8% 3.6 1%
28273201
Poly Aluminium Chloride
containing 17.4% Alumina
1% 1%
2827399001 Potassium Chloride 1% 1%
2827599003
Tetrabutyl Ammonium
Bromide
Kg 2.7% 10.3 1%
28276010 Potassium Iodide BP/USP Kg 5.5% 36.4 1%
28276020 Sodium Iodide Kg 6.8% 55 2.8% 22.6
2827000099 Others 1% 1%
2828
Hypochlorites; commercial
calcium hypochlorites;
chlorites; hypobromites
28281010
Stable Bleaching Powder
Chlorine content upto 36%
1% 1%
28281020
Calcium Hypochlorite
Chlorine content more than
60%
Kg 3.9% 1.8 1%
2828000099 Others 1% 1%
2829
Chlorates and perchlorates;
bromates and perbromates;
iodates and periodates
1% 1%
2830
Sulphides; polysulphides,
whether or not chemically
defined
28301000 Sodium Sulphide 60% Kg 7.2% 2.5 1%
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
12
283000099 Others 1% 1%
2831 Dithionites and sulphoxylates
28311010 Sodium Hydro Sulphite Kg 7.9% 6.5 2.4% 1.9
28311020
Sodium Formaldehyde
Sulphoxylate
Kg 5.4% 5.5 1%
28319020
Zinc Formaldehyde
Sulphoxylate
Kg 2.7% 4.5 1%
2831000099 Others 1% 1%
2832 Sulphites; thiosulphates 1% 1%
2833
Sulphates; alums;
peroxosulphates
(persulphates)
28332300 Basic Chromium sulphate Kg 3.7% 0.9 1%
28332400 Nickel Sulphate Kg 7.9% 4.5 1%
28332500
Copper Sulphate (With 5
molecule of water of
Crystallisation)
Kg 6.5% 5.1 1%
28332940
Manganese Sulphate
Monohydrate
Kg 5.2% 3.1 1%
28332990
Cobalt Sulphate
(COS04.7H20)
Kg. 4.8% 19.8 1%
2833000099 Others 1% 1%
2834 Nitrites; nitrates 1% 1%
2835
Phosphinates
(hypophosphites),
phosphonates (phosphites)
and phosphates;
polyphosphates, whether or
not chemically defined
1% 1%
2836
Carbonates;
peroxocarbonates
(percarbonates); commercial
ammonium carbonate
containing ammonium
carbamate
28364000 Potassium Carbonate Kg 7.9% 2.5 3.5% 1.1
28365000 Calcium Carbonate Kg 2.7% 0.4 1%
28366000 Barium Carbonate Kg 3.4% 0.9 1%
2836000099 Others 1% 1%
2837
Cyanides, cyanide oxides and
complex cyanides
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
13
28371100
Sodium Cyanide
Powder/Tablet/Granule
Kg 3.4% 2.7 1%
28371910 Potassium Cyanide Kg 4.8% 4.1 1%
28371990 Zinc Cyanide 99% Kg 5.9% 5.8 1%
2837000099 Others 1% 1%
2838 Deleted
2839
Silicates; commercial alkali
metal silicates
28391100
Sodium Meta Silicate
Monohydrate
Kg 5.6% 0.7 1%
28391900 Sodium Silicate Kg 5.3% 0.8 1%
2839000099 Others 1% 1%
2840
Borates; peroxoborates
(perborates)
1% 1%
2841
Salts of oxometallic or
peroxometallic acids
28412010 Zinc Chrome Kg 6.1% 9 1%
28415090 Potassium Dichromate 1% 1%
28416100 Potassium Permanganate 1% 1%
2841000099 Others 1% 1%
2842
Other salts of inorganic acids
or peroxoacids, (including
aluminosilicates whether or
not chemically defined),
other than azides
1% 1%
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
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
14
2845
Isotopes other than those of
heading 2844; compounds,
inorganic or organic, of such
isotopes, whether or not
chemically defined
1% 1%
2846
Compounds, inorganic or
organic, of rare-earth metals,
of yttrium or of scandium or
of mixtures of these metals
1% 1%
2847
Hydrogen peroxide, whether
or not solidified with urea
28470000 Hydrogen Peroxide (50%) 1% 1%
2847000099 Others 1% 1%
2848
Phosphides, whether or not
chemically defined, excluding
ferrophosphorus
28480020 Zinc Phosphide 1% 1%
2848000099 Others 1% 1%
2849
Carbides, whether or not
chemically defined
1% 1%
2850
Hydrides, nitrides, azides,
silicides and borides,
whether or not chemically
defined, other than
compounds which are also
carbides of heading 2849
1% 1%
2851 Deleted
2852
Compounds, Inorganic or
Organic of mercury,
excluding amalgams
285201 Mercuric oxides Kg 5.1% 1.8 1%
285202 Mercuric chloride Kg 4.3% 1.4 1%
285203 Mercurous Chloride (Calomel) Kg 4.9% 1.5 1%
285204 Mercuric Bromide Kg 3.4% 1 1%
285205 Mercuric Iodide Kg 4% 25 1%
285206
Potassium Mercuric Iodide
75% W/W
Kg 3.6% 23 1%
285207 Mercuric sulphate Kg 3.9% 1.3 1%
285208 Mercuric Nitrate Kg 3.6% 1.3 1%
285209 Mercuric Acetate Kg 2.2% 0.9 2.2% 0.9
285210 Phenyl Mercury Acetate 1% 1%
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
15
285299 Others 1%
1%
2853
Other inorganic compounds
(including distilled or
conductivity water and water
of similar purity); liquid air
(whether or not rare gases
have been removed);
compressed air; amalgams,
other than amalgams of
precious metals
1% 1%
CHAPTER – 29
29 Organic Chemicals
I.HYDROCARBONS
AND THEIR
HALOGENATED
SULPHONATED,
NITRATED OR
INTROSATED
DERIVATIVES
2901 Acyclic hydrocarbons 1% 1%
2902 Cyclic hydrocarbons
29021100 Cyclohexane 99.8% 1% 1%
29029090 Naproxen Sodium Kg 2.5% 53 2.5% 53
2902000099 Others 1% 1%
2903
Halogenated derivatives of
hydrocarbons
29032200 Trichloro Ethylene 1% 1%
29036940 Benzyl Chloride 1% 1%
2903000099 Others 1% 1%
2904
Sulphonated, nitrated or
nitrosated derivatives of
hydrocarbons, whether or not
halogenated
29041030
Napthalene Sulphonate
Formaldehyde condensate
Kg 2.8% 1.8 2.8% 1.8
29041040
Vinyl Sulphone Ester
(Acetanilide Based)
1% 1%
2904104001
Vinyl Sulphone Ester (Ortho
Anisine Base
1% 1%
2904104002 P Nitro Aniline 1% 1%
2904104003
Vinyl Sulphone Para Cresidine
Base (PCVS)
1% 1%
2904104004
Vinyl Sulphone 2:5 Demethoxy
Anniline Oil Base
1% 1%
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
16
2904109001 P-Toluene Sulphonic Acid 95% 1% 1%
2904109002
Linear Alkyl Benzene
Sulphonic Acid
1% 1%
29042010 Nitrobenzene 1% 1%
29049040
Nitro Chloro Benzene (Ortho &
Para)
1% 1%
29049050
Para Nitro Chloro Benzene
Sulphonic Acid
1% 1%
29049090
Sodium Alfa Olefine
Sulphonate
1% 1%
2904000099 Others 1% 1%
II. ALCOHOLS AND THEIR
HALOGENATED,
SULPHONATED,
NITRATED OR
NITROSATED
DERIVATIVES
2905
Acyclic alcohols and their
halogenated, sulphonated,
nitrated or nitrosated
derivatives
29051420 Salbutamol Sulphate 1% 1%
29053200
Propylene Oxide/ Propylene
Glycol
1% 1%
2905399001 Guaifenesin BP/USP/EP 1% 1%
2905399002 Povidon Iodine USP (Powder) 1% 1%
2905399003 Monoethylene Glycol Kg 1.6% 0.7 1.6% 0.7
2905399004 Triethylene Glycol 1% 1%
29054290 Pentaerythritol (All grades) Kg 2.1% 1.6 2.1% 1.6
2905450001
Refined Glycerine 99%
minimum
1% 1%
2905450002 Refined Glycerine 99.5% 1% 1%
2905590001
Propanol Hydrochloride
BP/USP
1% 1%
2905590002
3-Mercapto Propyl Tri
Methoxy Silane
1% 1%
2905000099 Others 1% 1%
2906
Cyclic alcohols and their
halogenated, sulphonated,
nitrated or nitrosated
derivatives
1% 1%
III. – PHENOLS,
PHENOL-ALCOHOLS,
AND THEIR
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
17
HALOGENATED,
SULPHONATED,
NITRATED OR
NITROSATED
DERIVATIVES
2907 Phenols; phenol-alcohols
2907119001 Sodium para Nitro Phenolate 1% 1%
2907119002 Triphenyl Phosphite Kg 2.1% 2.1 2.1% 2.1
29071290 Para Chloro Ortho Cresol Kg 2.1% 3 2.1% 3
29071300 Dodecyl Phenol (DDP) Kg 2.1% 2.1 2.1% 2.1
29071520 Beta Naphthols 1% 1%
29071990
Nonyl Phenol (Specifications:
Colour: 50 APHA Max. Phenol
content: 0.05% Maximum
Dinonyl content: 0.5%
Maximum)
1% 1%
29072100 Resorcinol 1% 1%
2907200099 others 1% 1%
2908
Halogenated, sulphonated,
nitrated or nitrosated
derivatives of phenols or
phenol-alcohols
29082003 4,4 Diamino Sulfanilide 1% 1%
29082022
G Salt (2-Naphthol 6,8
Disulphonic Acid)
Kg 2.4% 4 2.4% 4
29082025
Schaeffers Acid(2-Naphthol- 6
-sulphonic Acid)
1% 1%
29082029
6-Nitro-1-Diazo-2-Naphthol-4-
Sulphonic Acid
1%
1%
29089090
1-Diazo-2-Napthol 4-sulphonic
Acid (on 100% basis)
1%
1%
2908909001
4,4 Di nitro Stilbene 2,2 Di
Sulphonic Acid
1% 1%
2908909002 4B Acid 98% 1% 1%
2908909099 Others 1% 1%
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
18
IV. – ETHERS,
ALCOHOL PEROXIDES,
ETHER PEROXIDES,
KETONE PEROXIDES,
EPOXIDES WITH A
THREE-MEMBERED
RING, ACETALS AND
HEMIACETALS, AND
THEIR HALOGENATED,
SULPHONATED,
NITRATED OR
NITROSATED
DERIVATIVES
2909
Ethers, ether-alcohols, etherphenols,
ether-alcoholphenols,
alcohol peroxides,
ether peroxides, ketone
peroxides (whether or not
chemically defined), and their
halogenated, sulphonated,
nitrated or nitrosated
derivatives
29091100 Diethyl ether Kg 2.4% 1.5 2.4% 1.5
29093030 Musk Ambrette Powder Kg Rs.10 Rs.10
29094100 Di-Ethylene Glycol (DEG) 1% 1%
29094900 Diethylene Glycol Dibenzoate Kg 2.1 % 1.1 2.1 % 1.1
2909000099 Others 1% 1%
2910
Epoxides, epoxyalcohols,
epoxyphenols and
expoxyethers, with a threemembered
ring, and their
halogenated, sulphonated,
nitrated or nitrosated
derivatives
1% 1%
2911
Acetals and hemiacetals,
whether or not with other
oxygen function, and their
halogenated, sulphonated,
nitrated or nitrosated
derivatives
1% 1%
V. – ALDEHYDE -
FUNCTION
COMPOUNDS
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
19
2912
Aldehydes, whether or not
with other oxygen function;
cyclic polymers of aldehydes;
paraformaldehyde
29121100 Formalin 37% 1% 1%
29121990
Glyoxal Resin (Cleantex
DA-2)
1% 1%
29124990 Meta Phenoxy Benzaldehyde 1% 1%
2912000099 Others 1% 1%
2913
Halogenated, sulphonated,
nitrated or nitrosated
derivatives of products of
heading 2912
29130090
Napthalene Sulphonate
Formaldehyde Condensate
(80% active content)
1% 1%
2913000099 Others 1% 1%
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
29142310 Betaionone 92% 1% 1%
29143920 Benzanthrone 1% 1%
2914399001
16,17 Dimethoxy
Dibenzanthrone
1% 1%
2914399002 Bromo Benzanthrone 1% 1%
29146100 Anthraquinone 1% 1%
29146990 3,7 Dihydroxy Anthraquinone 1% 1%
29147090 1,5-Dichloro Anthraquinone 1% 1%
2914709001 1,8 Dichloro Anthraquinone 1% 1%
2914709002 Chloranil 1% 1%
2914709003
Diketone (2,4-Dichlorophenyl
Methyl Ketone)
1% 1%
2914000099 Others 1% 1%
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
20
VII - CARBOXYLIC
ACIDS AND THEIR
ANHYDRIDES,
HALIDES,PEROXIDES
AND PEROXYACIDS
AND THEIR
HALOGENATED,
SULPHONATED,
NITRATED OR
NITROSATED
DERIVATIVES
2915
Saturated acyclic
monocarboxylic acids and
their anhydrides, halides,
peroxides and peroxyacids;
their halogenated,
sulphonated, nitrated or
nitrosated derivatives
29151100 Formic Acid (85%) 1% 1%
29152100
Acetic Acid (Glacial) 99.85%
Minimum
1% 1%
29152930 Manganese Acetate 1% 1%
2915299001 Omitted
2915299002 Glyphosate 62% (IPA Salt) Kg 2.3% 2.3 2.3% 2.3
2915299003 Glyphosate 95 % Kg 2.3% 4.2 2.3% 4.2
2915299004 Naphthalene Acetic Acid 1% 1%
2915299005
Sodium Salt of 2,4 Dichloro
Phenoxy Acetic Acid - 80%
(2,4 Di Sodium Salt - 80%)
1% 1%
29157050
Dehydrated Castor Oil Fatty
Acid
1% 1%
2915709001 Aluminium stearate Kg 2.1% 1 2.1% 1
2915709002 Butyl Stearate Tech Kg 2.1% 2 2.1% 2
2915709003 Calcium Stearate Kg 2.1% 1.6 2.1% 1.6
2915709004 Lead Stearate Kg 2.1% 1.9 2.1% 1.9
29159090 Chloro Acetyl Chloride Kg 2.1% 3 2.1% 3
2915000099 Others 1% 1%
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
21
2916
Unsaturated acyclic
monocarboxylic acids, cyclic
monocarboxylic acids, their
anhydrides, halides,
peroxides and peroxyacids;
their halogenated,
sulphonated, nitrated or
nitrosated derivatives
29163110 Benzoic Acid 1% 1%
29163140 Sodium Benzoate 1% 1%
29163190
P. Hydroxy Benzoic Acid
Propyl Ester/ Paraben IP/ BP/
USP (Propyl P. Hydroxy
Benzoic Acid)
1% 1%
2916000099 Others 1% 1%
2917
Polycarboxylic acids, their
anhydrides, halides,
peroxides and peroxyacids;
their halogenated,
sulphonated, nitrated or
nitrosated derivatives
29171200 D.O.A. (Dioctyl Adipate) 1% 1%
29171400 Maleic Anhydride 99.5% 1% 1%
29171940 Ferrous Fumarate BP Kg 2.1% 1.4 2.1% 1.4
29171950
Fumaric Acid (99.5%
minimum)
1% 1%
29171990 Di-butyl Maleate (DBM) Kg 2.1% 1.1 2.1% 1.1
29173500 Phthalic Anhydride 1% 1%
29173600 PTA 1.7% 1.7%
29173920 Di-Octyl Phthalate (DOP) Kg 2.1% 1.2 2.1% 1.2
2917399001 Di-Ethyl Phenyl Malonate Kg 2.1% 2.1 2.1% 2.1
2917399002 Di-Ethyl Phthalate (DEP) Kg 2.1% 1 2.1% 1
2917399003 Dihexyl Phthalate Kg 2.1% 1.2 2.1% 1.2
2917399004 Di-Iso Octyl Phthalate Kg 2.1% 1.2 2.1% 1.2
2917399005 Di-Methyl Phthalate (DMP) Kg 2.1% 1.2 2.1% 1.2
2917399006 Di-Nonyl Phthalate (DNP) Kg 2.1 % 1.2 2.1 % 1.2
2917399007 Dilso Decyl Phthalate (DIPP) 1% 1%
2917000099 Others 1% 1%
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
22
2918
Carboxylic acids with
additional oxygen function
and their anhydrides, halides,
peroxides and peroxyacids;
their halogenated,
sulphonated, nitrated or
nitrosated derivatives
29181190
Calcium Lactate Pentahydrate
USP
Kg 2.1 % 2.2 2.1 % 2.2
29181200 Tartaric Acid 1% 1%
29181510 Potassium Citrate 1% 1%
29181520 Sodium Citrate BP/USP 1% 1%
29181590 Diethyl Carbamazine Citrate Kg 4.5 % 1.3 4.5 % 1.3
29182110 Salicylic Acid 1% 1%
29182920 Bon Acid 1% 1%
2918000099 Others 1% 1%
VIII-ESTERS OF
INORGANIC ACIDS OF
NON-METALS AND
THEIR SALTS, AND
THEIR HALOGENATED,
SULPHONATED,
NITRATED OR
NITROSATED
DERIVATIVES
2919
Phosphoric esters and their
salts, including lactophosphates;
their
halogenated, sulphonated,
nitrated or nitrosated
derivatives
29190090
Amino Trimethylene
Phosphoric Acid 50%
concentration
1% 1%
2919000099 Others 1% 1%
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
23
2920
Esters of other inorganic
acids of non-metals
(excluding esters of hydrogen
halides) and their salts; their
halogenated, sulphonated,
nitrated or nitrosated
derivatives
2920100001
1-Hydroxyethylidene 1:1 Di
Phosphoric Acid 60%
1% 1%
2920100002
Di-ethyl Thio Phosphoryl
Chloride
1% 1%
2920100003
Di-methyl Thio Phosphoryl
Chloride
1% 1%
2920909004 Tri Methyl Phosphite 98% 1% 1%
292000099 Others 1% 1%
IX. - NITROGENFUNCTION
COMPOUNDS
2921 Amine- function compounds
2921190001 Di-ethylene Triamine. (DETA) 1% 1%
2921190002
Triethylamine Min. Purity
98.5%
1% 1%
29212910 Hexamine 1% 1%
29214101 Mono Ethyl Aniline 1% 1%
29214190 Meta Chloro Aniline 1% 1%
29214212
Ortho Chloro Para Nitro
Aniline.
1% 1%
2921421301 2,5 Dichloro Aniline 1% 1%
2921421302 3,4 Dichloro Aniline 1% 1%
29214214 2,6 Dichloro Para Nitro Aniline 1% 1%
29214225 Meta Nitro Aniline 1% 1%
2921429001 Meta Uriedo Aniline Kg 2.7% 3.4 2.7% 3.4
2921429002 Ortho chloro Aniline 1% 1%
29214234 Sulphanilic Acid 1% 1%
29214330 Ortho Toluidine 1% 1%
29214340 Meta Toluidine 1% 1%
29214390 Di Ethyl Meta Toluidine 1% 1%
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
24
29214511 Alfa Naphthyl Amine 1% 1%
29214512 Phenyl Alpha Napthyl Amine 1% 1%
29214516 Sodium Naphthionate 1% 1%
29214521
Broenners Acid (Min. 90%
purity)
Kg. 2.3% 4.7 2.3% 4.7
29214522 Mix Cleves Acid 1% 1%
29214525 Laurent Acid 1% 1%
29214528 Tobias Acid Kg 3.1% 4.5 3.1% 4.5
29214590
K. Acid (2 Napthylamine 3,6,8
Trisulphonic Acid)
Kg 3.3% 5.5 3.3% 5.5
292145901 Sulpho Tobias Acid Kg 3.6% 8.1 3.6% 8.1
29214909
4,4-Diamine diphenyl amine-2-
Sulphonic acid
1% 1%
29214990 4,4 Diamino Benanilide 1% 1%
29215110 Ortho Phenylene Diamine 1% 1%
29215120 Meta Phenylene Diamine 1% 1%
29215130 Para Phenylene Diamine 1% 1%
29215170 Para Amino Acetanilide 1% 1%
2921519001
Mixed diaryl para phenylene
diamine (Minimum content
80%)
Kg
2.1% 3.7
2.1% 3.7
2921519002
N (1,3 Dimethyl Butyl) N
Phenyl Para Phenylene
Diamine (Minimum 95%)
Kg
2.1% 4
2.1% 4
29215903
3,3 Dichloro Benzidine
Dihydro Chloride (3,3 DCB)
1% 1%
29215990 Ortho Nitro Aniline 1% 1%
2921000099 Others 1% 1%
2922
Oxygen-function aminocompounds
29222140 Gamma Acid Kg 3.6% 6.4 3.6% 6.4
29222150 J Acid Kg 2.5% 10.5 2.5% 10.5
29222160 H. Acid 1% 1%
29222161
R Salt (2-Naphthol 3:6
Disulphonic)
1% 1%
29222190
4,4 Dinitro Stilbene 2,2
Disulphonic Acid
1% 1%
2922219001
C. Acid 90% UP (3-Amino -6
Chloro toluene 4 sulphonic
acid)
1% 1%
2922219002 N-Methyl J Acid 1% 1%
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
25
2922219003 Diaminomatino Nitrite Kg 2.1% 4 2.1% 4
29222210 Ortho Anisidine 1% 1%
29222220 Para Anisidine 1% 1%
29222906
6-Nitro 2 Amino Phenol 4-
Sulphonic acid (6NAPSA)
1% 1%
29222912 Meta Amino Phenol 1% 1%
29222914 Di-Ethyl Meta Amino Phenol 1% 1%
29222919 PAN Acid Kg 2.1% 7 2.1% 7
29222924 N Phenyl J Acid 1% 1%
29222925 Peri Acid (dye Intermediate) Kg 3.2% 1.2 3.2% 1.2
29222926
Meta Phenylene Diamine 4-
Sulphonic Acid
1% 1%
29222931 Metol 1% 1%
29222990
6-CAPS(6-Chloro
Aminophenol-4-Sulphonic
Acid
1% 1%
2922293301 Paracetamol Kg 2.6% 3.9 2.6% 3.9
2922293302
Paracetamol Granules DC
Grade 77%
Kg 2.6% 3.9 2.6% 3.9
29222934 Para Cresidine 1% 1%
2922299001
4, 4-Diamino Diphenyl Amine-
2 Sulphonic Acid (F.C. Acid)
1% 1%
2922299002
6-Acetyl Amino 2-Amino
Phenol 4-Suphonic Acid
1% 1%
2922430001 5-Sulpho Anthranilic Acid Kg 3.7% 5.2 3.7% 5.2
2922430002 Anthranilic Acid 1% 1%
2922430003
Bas Acid (4 Sulpho-Anthranilic
Acid)
1% 1%
29224910 Glycine 1% 1%
29224990 Metanilic Acid 1% 1%
29225021 Frusemide 1% 1%
2922509001 Domperidone 1% 1%
2922509002 Domperidone Maleate 1% 1%
2922000099 Others 1% 1%
2923
Quaternary ammonium salts
and hydroxides; lecithins and
other phosphoaminolipids,
whether or not chemically
defined
2923100001 Choline Chloride 75% Aquous 1% 1%
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
26
(Animal Feed Supplement)
2923100002
Dry Choline Chloride 60%
Cereal Base
1% 1%
2923100003
Choline Di-Chloride
(Dichloroelthyl) Trimethyl
Ammonium Chloride
(Chlormequat Chloride)
1% 1%
29239000
Tri Ethyl Benzyl Ammonium
Chloride
1% 1%
2923000099 Others 1% 1%
2924
Carboxyamide-function
compounds; amide-function
compounds of carbonic acid
29241900
Napropamide Tech. 90%
Minimum
1% 1%
29242190 Glibenclamide BP-88 1% 1%
29242910 Acetanilide 1% 1%
29242930
Aceto Acetic Ortho
Chloranilide
1% 1%
2924299001 Acetazolamide 1% 1%
2924299002 Chloropropamide 1% 1%
2924299003 4-4, Diamino Benzanilide 1% 1%
2924299004 Aceto Acetic Meta Xylidide Kg 2.1% 3 2.1% 3
2924299005 Aceto Acetic Ortho Toluidide 1% 1%
2924000099 Others 1% 1%
2925
Carboxyimide-function
compounds (including
saccharin and its salts) and
imine-function compounds
2925190002 Cetrimide BP 88 Kg 2.1% 4.5 2.1% 4.5
2925190003 Thiacetazone 1% 1%
2925190004
N-(Cyclohexyl thio)
Phthalimide
1% 1%
2925190005 Succinimide 1% 1%
2925190006
Tetra Hydro Phthalic Imide
(THPI)
1% 1%
2925209001 Diphenyl Guanidine Powder 1% 1%
2925209002 Metformin HCL BP 1% 1%
2925000099 Others 1% 1%
2926 Nitrile-function compounds 1% 1%
2927
Diazo-, azo- or azoxyompounds
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
27
29270090
Para Amino Azobenzene 3:4-
Sulphonic Acid
1% 1%
2927000099 Others 1% 1%
2928
Organic derivatives of
hydrazine or of
hydroxylamine
29280090 Methyl Ethyl Ketoxime 1% 1%
2928000099 Others 1% 1%
2929
Compounds with other
nitrogen function
29291020 Toluene Di Isocyanate (TDI) 1% 1%
29291090 Methyl Iso thio Cyanate 1% 1%
2929000099 Others 1% 1%
X. – ORGANOINORGANIC
COMPOUNDS,
HETEROCYCLIC
COMPOUNDS, NUCLEIC
ACIDS AND THEIR
SALTS, AND
SULPHONAMIDES
2930 Organo-sulphur compounds
2930909001
Tetra Butyl Ammonium
Hydrogen Sulphate
Kg 2.1 % 7.2 2.1 % 7.2
2930909002
Mercapto Benzetriazole 97.5%
min
1% 1%
2930909003
Tetra methyl thiouram
disulphide M.P. above 142
degrees C
1% 1%
2930909004
Zinc Diethyl Dithio carbamate
(active content 94%)
1% 1%
2930909005 N-Acetyl Sulphanilyl Chloride 1% 1%
2930000099 Others 1% 1%
2931
Other organo-inorganic
compounds
29310020
Roxarsone-USP (3-Nitro-4-
Hydroxyphenyl Arsonic Acid)
1% 1%
2931009001 Di-Butyl tinoxide Kg 3 % 4.6 3 % 4.6
2931009002
Tetra N-Butyl Titanate
Monomer (Purity 99% Min.)
1% 1%
2931009003 Tri Ethyl Phosphite (98% Min.) 1% 1%
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
28
2931009004 Dimethyl Methyl Phosphonate 1% 1%
2931000099 Others 1% 1%
2932
Heterocyclic compounds with
oxygen hetero-atom(s) only
1% 1%
29322100 Coumarin 1% 1%
2932000099 Others 1% 1%
2933
Heterocyclic compounds with
nitrogen hetero-atom(s) only
1% 1%
29331920
1 (2,5 Dichloro-4-
Sulphophenyl)-3-methyl-5-
Pyrazolone
1% 1%
29331970 Analgin Kg 2.5% 11.3 2.5% 11.3
2933199001
1-Phenyl 3-Methyl- 5
Pyrazolone (PMP)
1% 1%
2933199002 Ketorolac Tromethamine 1% 1%
2933199003 Omeprazole 1% 1%
2933199004 Piroxicam USP 1% 1%
2933199005
1,4 Sulpho phenyl 3 Methyl 5
Pyrazolene
1% 1%
29331990
1-(4-Sulphophenyl-3-Carboxy-
5 Pyrazolone)
1% 1%
29332920 Metronidazole Benzoate Kg 2.1% 11.2 2.1% 11.2
29332930 Mebendazole 1% 1%
29332940 Dimetridazole BP Vet 1% 1%
2933299001
1-(2-Propenyl)-1, 3-Dihydro-2-
H Benzimidazol-2-
One(Minimum 99% Purity)
1% 1%
2933299002
1-(3-Chloropropyl)-2-
Benzimidazoline
1% 1%
2933299003 Ketoconazole 1% 1%
2933299004 Miconazole Nitrate 1% 1%
2933299005 Fluconazole 1% 1%
2933310001 Pyridine Hydrobromide Kg 3.6% 10 3.6% 10
2933310002 Pyridine 98% Min. 1% 1%
29333912
2-Picoline (Alpha) 99% min./
4-Picoline (Gamma) 98.5%
min.
1% 1%
29333914 Chlorpheniramine Maleate 1% 1%
29333919 Pheniramine maleate 1% 1%
29333920 N-Methyl-4-Piperidinol 1% 1%
2933399001 N-Carbethoxy-4-Piperid-one 1% 1%
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
29
2933399002 Loratadine 1% 1%
2933490003 1,2-Dihydro 2-Oxyquinoxaline 1% 1%
2933490004 Di-iodohydroxy quinoline Kg 2.5% 20 2.5% 20
2933490005
Iodo Chloro hydroxy quinoline
USP
1% 1%
2933490006
Dihydro-2-Oxoquinoxaline(
HQ) (2-Hydroxy
Quinoxaline)
1% 1%
29335910 Aminophylline(cardophylin) 1% 1%
29335920 Trimethoprim BP/USP Kg 2.5% 18 2.5% 18
29335990 Acyclovir 1% 1%
29337900 Caprolactum 1% 1%
2933000099 Others 1% 1%
2934
Nucleic acids and their
salts;whether or not
chemically defined; other
heterocyclic compounds
29341000 Phthalylsulphathiazole 1% 1%
2934000099 Others 1% 1%
2935 Sulphonamides
29350011 Sulphamethoxazole Kg 2.1% 8.6 2.1% 8.6
2935009001
4,4 Diamino Sulfanilide (100%
Basis)
1% 1%
2935009002
5 Chloro Aniline 2:4
Disulphonamide
1% 1%
2935009003
N-Oxydiethylene
Benzothiazole Sulfernamide
(Minimum 96%)
1% 1%
2935009004
N-Cyclohexyl 2- Benzothiaxole
Sulphenamide- Min. 95%
(CBS)
1% 1%
2935000099 Others 1% 1%
XI. – PROVITAMINS,
VITAMINS AND
HORMONES
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
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
30
29362910 Folic Acid Kg 2.1% 37 2.1% 37
2936292001
Niacin/ Nicotinic Acid BP/
USP
1% 1%
2936292002
Niacinamide / Nicotinamide
BP/USP
1% 1%
2936000099 Others 1% 1%
2937
Hormones, prostaglandins,
thromboxanes and
leukotrienes, natural or
reproduced by synthesis;
derivatives and structural
analogues thereof, including
chain modified polypeptides,
used primarily as hormones
1% 1%
XII. – GLYCOSIDES AND
VEGETABLE
ALKALOIDS, NATURAL
OR REPRODUCED 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% 1%
2939
Vegetable alkaloids, natural
or reproduced by synthesis,
and their salts, ethers, esters
and other derivatives
29393000 Caffeine 1% 1%
29394200
Pseudo Ephedrine
Hydrochloride
Kg 2.1% 53 2.1% 53
2939590001 Theobromine 1% 1%
2939590002 Theophylline 1% 1%
2939990001 Bromhexine Hydrochloride BP 1% 1%
2939990002
Dextromethorphan
Hydrobromide
1% 1%
2939000099 Others 1% 1%
XIII. –OTHER ORGANIC
COMPOUNDS
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
31
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% 1%
2941 Antibiotics
29411010
Potassium Penicillin G First
Crystal/ Penicillin Potassium V
First Crystal/ BP/USP/ISP
Kg 2.6 % 39 2.6 % 39
2941102001 Ampicillin Sodium Sterile Kg 3% 71 3% 71
2941102002 Ampicillin Trihydrate Kg 3% 38 3% 38
2941103001 Amoxycillin Trihydrate Kg 3% 39 3% 39
2941103002
Amoxycillin Sodium Sterile
Crystalline
Kg 3% 151 3% 151
29411040 Cloxacillin Sodium Kg 3% 37 3% 37
29411090 7-ADCA (Enzymatic Route) Kg 3% 85 3% 85
2941400001 Chloramphenicol Kg 3% 38 3% 38
2941400002 Chloramphenicol Palmitate Kg 3% 38 3% 38
2941500001 Erythromycin BP 88 Kg 3% 115 3% 115
2941500002 Erythromycin Estolate B.P.88 Kg 3% 73 3% 73
2941500003 Erythromycin Stearate BP-88 Kg 3% 60 3% 60
29419020 Cephalexin Monohydrate Kg 3% 82 3% 82
2941903001 Ciprofloxacin Hcl / Base Kg 3% 33 3% 33
2941903002
Ciprofloxacin Lactate
Monohydrate
Kg 3% 35 3% 35
29419060
Norfloxacin/Norfloxacin
Hydrochloride
Kg 3% 40 3% 40
29419090 Enrofloxacin Kg 3.6% 44 3.6% 44
2941909001
Pefloxacin Methane Sulphonate
(Powder)/Pefloxacin
Kg 2.6% 29 2.6% 29
2941909002 Azithromycin Dihydrate Kg 2.1% 255 2.1% 255
2941909003 Roxythromycin Kg 2.6% 185 2.6% 185
2941000099 Others 1% 1%
2942 Other organic compounds
29420011 Cefadroxil Kg 2.6% 104 2.6% 104
2942001201 Ibuprofen Kg 3% 10 3% 10
2942001202 Ibuprofen Lysinate Kg 3% 13 3% 13
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
32
2942001203 Ibuprofen Sodium Kg 3% 13 3% 13
29420013 Nifedipine 1% 1%
29420015
D(-) Alpha Phenyl Glycine
Ethyl Potassium Dane Salt
1% 1%
29420023
D(-)a Phenyl Glycin Chloride
Hcl
1% 1%
29420027 Atenolol BP/USP Kg 3% 32 3% 32
29420033 Oxyclozanide Vet BP 85 Kg 2.6% 32 2.6% 32
2942009001 D(-)Alpha Phenyl Glycine Base 1% 1%
2942009002 Flurbiprofane BP 1% 1%
2942009003 Mepacrine Hydrochloride 1% 1%
2942009004
D(-) Dihydro Phenyl Glycine
Base
1% 1%
2942009005
S+ Ibuprofane /(+)-2-(4-
Isobutyl Phenyl) Propionic
Acid/ Dexibuprofane
Kg 2.6% 10.4 2.6% 10.4
2942009006
D(-) Para Hydroxy Phenyl
Glycine Base
Kg 2.1% 10.8 2.1% 10.8
2942000099 Others 1% 1%
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
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
33
3002
Human blood; animal blood
prepared for therapeutic,
prophylactic or diagnostic
uses; antisera and other blood
fractions and modified
immunological products,
whether or not 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
30039011
Calcium Sennocides A&B
Powder
1% 1%
3003000099 Others 1% 1%
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
30041010
Triple Penicillin 6:3:3 Injection
BP/USP
1% 1%
30041020
Ampicillin Capsules 250 mg.
(Each capsule contains
Ampicillin Trihydrate
equivalent to 250 mg of
Ampicillin base)
1% 1%
3004102001
Ampicillin Injection (1 gram
Vial)
1% 1%
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
34
30041020
Ampicillin oral suspension
(Ampicillin Syrup) 125 mg/5
ml, 60 ml bottle (each 5 ml
contains Ampicillin Trihydrate
equivalent to 125 mg of
Ampicillin )
1% 1%
30041030
Amoxycilin Capsules 250 mg
(Each capsule containing
Amoxycllin Trihydrate
equivalent to 250 mg of
Amoxycillin)
1% 1%
3004103002
Amoxycillin oral suspension
(Amoxycillin Syrup) 125 mg/5
ml, 60 ml bottle (Each 5 ml
contains Amoxycillin
Trihydrate equivalent to 125 mg
of Amoxycillin)
1% 1%
30041050 Cloxacillin Capsules 250 mg 1% 1%
3004105001 Cloxacillin Capsules 500 mg 1% 1%
3004105002
Cloxacillin capsules-250 mg
(Each capsule contains
Cloxacillin Sodium equivalent
to 250 mg of Cloxacillin)
1% 1%
30041050
Cloxacillin Injection (250
mg/vial) Each vial contains
Cloxacillin Sodium equivalent
to 250 mg of anhydrous
cloxacillin)
1% 1%
3004105003
Cloxacillin oral solution
(Cloxacillin syrup) 125 mg/5
ml, 60 ml. bottle (each 5 ml
contains cloxacillin sodium
equivalent to 125 mg of
cloxacillin)
1% 1%
3004106001
Ampicillin and Cloxacillin
Capsules (250 mg +250 mg)
(Each capsule contains
Ampicillin Trihydrate
equivalent to 250 mg of
Ampicillin and Cloxacillin
Sodium equivalent to 250 mg of
Cloxacillin)
1% 1%
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
35
3004106002
Dry syrup Ampicillin
+Cloxacillin (125 mg/5 ml +
125 mg/5 ml) 60 ml bottle (each
5 ml contains ampicillin
Trihydrate equivalent to 125 mg
of Ampicillin and cloxacillin
Sodium equivalent to 125 mg of
cloxacillin)
1% 1%
3004109001
Benzyl Penicillin Injection 1
mega
1% 1%
3004109002 Bi-Penicillin 1 Mega Injection 1% 1%
3004109003
Fortified Procaine Penicillin 4
Mega Injection
1% 1%
3004109004
Procaine Penicillin 3 Mega
Injection BP
1% 1%
3004109005
Sterile Streptomycin Sulphate
USP Injection 5 gms
(containing not less than 5 gms
of Streptomycin base)
1% 1%
30042011
Cefazolin Sodium Injection
USP, 1gm/10 ml vial (each vial
containing not less than 1 gm of
Cefazolin)
1% 1%
30042012
Cephalexin Capsules 250 mg
(Each capsule contaning
Cephalexin equivalent to 250
mg of anhydrous Cephalexin )
1% 1%
30042041
Tetracycline capsules-250 mg
(each capsule contains 250 mg
of Tetracycline Hydrochloride)
1% 1%
3004205001
Chloramphenicol Capsules 250
mg
1% 1%
3004205002
Chloramphenicol oral
suspension 60 ml bottle (each 5
ml contains Chloramphenicol
Palmitate equivalent to 125 mg
of Chloramphenicol)
1% 1%
3004205003
Chloramphenicol Sodium
Succinate Injection (0.3 gm
/vial) (each vial contains
Chloramphenicol Sodium
Succinate equivalent to 0.3 gm
of Chloramphenicol)
1% 1%
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
36
30042061
Erythromycin Estolate
capsules-250 mg (Each capsule
contains Erythromycin Estolate
equivalent to 250 mg of
Erythromycin )
1% 1%
30042062
Erythromycin Estolate for Oral
Suspension 125 mg/ 5 ml- 100
ml bottle (Each 5 ml containing
Erythromycin Estolate
equivalent to 125 mg. of
Erythromycin)
1% 1%
30042063
Erythromycin Stearate 250 mg
Tablet (each Tablet containing
Erythromycin Stearate
equivalent to 250 mg of
Erythromycin)
1% 1%
30042094 Ethambutol Tablets 400 mg 1% 1%
3004320001
Hydrocortisone Acetate
Ointment BPC 1%
1% 1%
3004320002
Hydrocortisone Sodium
Succinate Injection 100 mg
each vial containing
Hydrocortisone Sodium
succinate 134 mg equivalent to
100 mg of Hydrocortisone)
1% 1%
3004902101 Mebendazole Tablets-100 mg 1% 1%
3004902102
Pyrantel Pamoate tablets 250
mg (each tablet contains
Pyrantel Pamoats 725 mg
equivalent to 250 mg of
Pyrantel base.)
1% 1%
30049021
Pyrantel Pamoate oral
suspension 250 mg / 5 ml - 100
ml bottle (Each 5 ml contains
Pyrantel Pamoate 725 mg
equivalent to 250 mg of
Pyrantel base)
1% 1%
3004903301
Ranitidine Injection-25 mg./ml
(2 ml. ampoule) (Each 2.ml.
containing Ranitidine
Hydrochloride equivalent to 50
mg. of Ranitidine)
1% 1%
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
37
3004903302
Ranitidine Tablets-150 mg
(Each tablet containing
Ranitidine Hydrochloride
equivalent to 150 mg. of
Ranitidine)
1% 1%
30049056
Amodiaquine Tablets 200 mg
(each tablet contains
Amodiaquine Hydrochloride
equivalent to 200 mg of
Amodiaquine)
1000
Tablets
2.2% 5.3 2.2% 5.3
30049061
Analgin Injection-5 ml
ampoules (Each ml. containing
500 mg of analgin)
1% 1%
3004906101 Analgin Tablets-500 mg 1% 1%
3004906102 Paracetamol Tablets-500 mg 1% 1%
30049062
Aspirin Tablets-300 mg (Acetyl
Salicylic Acid Tablets)
1% 1%
30049063 Ibuprofen Tablets 200 mg 1% 1%
30049072
Nifedipine Capsules USP 10
mg (Soft Gelatine Nifedipine
Capsules)
1% 1%
30049076
Methyl Dopa Tablets 500 mg
(each tablet contains Methyl
Dopa equivalent to 500 mg of
Anhydrous Methyl Dopa)
1% 1%
30049081
Chlordiazepoxide
Hydrochloride Tablets-5 mg
(each tablet contains
chlordiazepoxide Hydrochloride
equivalent to 5 mg of
Chlordiazepoxide )
1% 1%
3004908701
Cotrimoxazole Tablets (Each
tablet containing 80 mg of
Trimethoprim and 400 mg of
Sulphamethoxazole)
1% 1%
3004908702
Doxycycline capsules-50 mg.
(each capsule containing
Doxycycline Hydrochloride
equivalent to 50 mg.
Doxycycline)
1% 1%
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
38
3004908703
Gentamicin injection-2 ml
vials/ ampoules (Each
vial/ampoule containing
Gentamicin Sulphate)
1% 1%
3004908704
Sterile Cefotaxime Sodium
Injection USP, 1 gm/ 10 ml vial
(each vial containing not less
than 1 gm of Cefotaxime)
1% 1%
3004909101
Salbutamol Inhaler 200
Metered Dose (each metered
inhalation supplies contain
Salbutamol BP 100 mcg)
1% 1%
30004909102
Salbutamol Tablets-2 mg (Each
tablet contains Salbutamol
Sulphate equivalent to 2 mg of
Salbutamol)
1% 1%
3004000001 Primidone Tabs 250 mg 1% 1%
3004000002 Candistatin Vaginal Tabs 1% 1%
3004000003
Sulfabiotics Dusting Powder 10
mg.
1% 1%
3004000004
Trinicort-Injection 40 mg/ML
in 1 ML vial
1% 1%
30043200
Ointments Hydro-cortisone
Acetate Ointment tubes
weighing 5 gms per tube
containing 1% active ingredient
by weight.
1% 1%
30043912
Anti-Allergic/ Anti-
Inflammatory Predniso-lone
Tabs 5 mg.
1% 1%
30043913
Cortico-Steroid Dexamethasone
Tabs 0.5 mg.
1% 1%
30044070
Anti-Asthmatic Ephedrine
Tabs. 30 mg.
1% 1%
30049031
Anti-Histamine
Chlorpheniramine Tabs 4 mg.
1% 1%
30049069
Indromethacin Capsules 25
mg.
1% 1%
3004000099 Others 1% 1%
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
39
3005
Wadding, gauze, bandages
and similar articles (for
example, dressings, adhesive
plasters, poultices),
impregnated or coated with
pharmaceutical substances or
put up in forms or packings
for retail sale for medical,
surgical, dental or veterinary
purposes
1% 1%
3006
Pharmaceutical goods
specified in note 4 to this
Chapter
1% 1%
CHAPTER – 31
31
FERTILIZERS
CHAPTER – 32
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% 1%
3202
Synthetic organic tanning
substances; inorganic tanning
substances; tanning
preparations, whether or not
containing natural tanning
substances; enzymatic
preparations for pre-tanning
1% 1%
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% 1%
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
40
3204
Synthetic organic colouring
matter, whether or not
chemically defined;
preparations 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
3204000001
- Aceto Acet - 4- Chloro 2,5
Dimethoxy Anilide (Naphthol
AS - IRG)-
1% 1%
3204001001 Acid Black 194 Kg 2.6% 4.6 2.6% 4.6
3204001002 Chrysodine White Base 1% 1%
3204001003 Ethyl Violet Base Kg 2.1% 4.2 2.1% 4.2
3204001004 Ethyl Violet Liquid 1% 1%
3204001005 Methyl Violet Base 1% 1%
3204001006 Pigment Blue 62 1% 1%
3204001007 Pigment Violet 27 1% 1%
3204001008 Solvent Black KPC 1% 1%
3204000002
Acid Black 210 (Acid Black
NBH)
1% 1%
3204000003 Acid Green 1 (C.I. No.10020) Kg 2.6% 5.3 2.6% 5.3
3204000004
Acid Milling Red 3 GN (Acid
Red 131) (Dye content 60%)
1% 1%
3204000005
Auramine O (WS) Auramine
OH, Basic Yellow - 2 (Dye
content Minimum 95%) (C.I.
No. 41000)
1% 1%
3204000006
AZO Black DIX/ Acid Black
MRL (Acid Black 172)
1% 1%
3204000007
Basic Brilliant green colour
Index No. 42040
1% 1%
3204000008
Basic Methylene Blue C (Basic
Blue 9) (C.I. No. 52015)
1% 1%
3204000009 Basic Violet 14(CI No.42510) 1% 1%
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
41
3204000010
Bismark Brown R (Basic
Brown 1) (C.I. No. 21000)
1% 1%
3204000011 Black / Red iron oxide pigment 1% 1%
3204000012
Black T Supra ( Mordant Black
11) (C.I. No. 14645)
1% 1%
3204000013 Blue B Base (CI No.37235) 1% 1%
3204000014
Bronze Scarlet C.I.
15585:1/Red 53:1
Kg 2.2% 5.5 2.2% 5.5
3204000015
Carbazole Dioxazine Violet
Pigment Crude (Pigment
Violet-23) (C.I. No. 51319)
Kg 2.2% 13 2.2% 13
3204000016
Carmosine (Food Red 3) (C.I.
No. 14720)
1% 1%
3204000017
Cationic Blue G (Basic Blue 1)
(C.I. No. 42025)
1% 1%
3204000018
Cationic Blue GRL (Basic Blue
41)
1% 1%
3204000019 Cationic Navy Blue 2BL 1% 1%
3204000020
Cationic Pink FG (Basic Red
13) (C.I. No. 48015)
1% 1%
3204000021
Cationic Red 4G (Basic Red
14)
1% 1%
3204000022
Cationic Red 6B (Basic Violet
7) (C.I. No. 48020)
1%
1%
3204000023 Cationic Red 7BN 1% 1%
3204000024
Cationic Red GRL (Basic Red
46)
1% 1%
3204000025
Cationic Red GTL (Basic Redd
18) (C.I. No. 11085)
1% 1%
3204000026 Cationic Yellow 3GH 1% 1%
3204000027
Cationic Yellow GRL (Basic
Yellow 29)
1% 1%
3204000028
Developed Black BT (Direct
Blue 2) (C.I. No. 22590)
1% 1%
3204000029
Direct Chrysophenine (Direct
Yellow 12) (C.I. No. 24895)
1% 1%
3204000030
Direct Fast Black B (C.I. No.
27720)
1% 1%
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
42
3204000031
Grey BI (Acid Black 58) (C.I.
No. 12230)
1% 1%
3204000032
Ink Blue Concentrate (Acid
Blue 93) (C.I. No. 42780)
1% 1%
3204000033
Intermediates Pigment Tetra
chloromethylated Copper
Phthalo cyanine 100% base
1% 1%
3204000034
Magenta (Basic Violet 2) C.I.
No. 42520
1% 1%
3204000035 Methylene Blue (Zinc Free) 1% 1%
3204000036 Naphthol AS Cl No. 37505 1% 1%
3204000037
Nigrosine W.S. powder/ crystal
(Acid Black-2) (C.I. No. 50420)
1% 1%
3204000038
Novatic Gray 3 BR Pure (Vat
Dye) CI. 113608
1% 1%
3204000039
Perma Red 2B (C.I. No
15865:2)
1% 1%
3204000040
Pigment (DGN 3020 Orange
R.)
1% 1%
3204000041 Pigment Brilliant Carmine 6 BF 1% 1%
3204000042
Pigment Copper
Phthalocyanine Blue/ Copper
Phthalocyanine Crude (PCB
free) (C.I. No. 74160) (Pigment
Blue 15)
1% 1%
3204000043
Reactive Black 5 (C.I. No.
20505)
Kg 2.2% 4.5 2.2% 4.5
3204000044
Reactive Red 120 (Reactive
Red HE 3B) (C.I. No. 25810)
Kg 2.1% 5.6 2.1% 5.6
3204000045
Rhodamine B Base (Solvent
Red 49)
Kg 2.5% 7.9 2.5% 7.9
3204000046
Solvent Black-5 (C.I. No.
50415)
1% 1%
3204000047 Sulphur Black BC (Extra conc) 1% 1%
3204000048
Sunset Yellow (Food Yellow 3)
(C.I. No. 15985) (Dye content
85%)
1% 1%
3204000049
Suthol Red (Pigment Red 49:1)
(C.I. No. 15630:1)
Kg 2.1% 6.6 2.1% 6.6
3204000050 Vat Blue 2 RX 1% 1%
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
43
3204000051
Vat Blue RSN Powder/Vat
Blue 4 (C.I. No. 69800) Dye
content 80%
1%
1%
3204000052
Vat Dark Blue BO (Vat Blue
20) (Dye content 67%) (C.I.
No. 59800)
1%
1%
3204000053
Vat Dark Blue DO (Vat Blue
20) (C.I. No. 59800)
1%
1%
3204000054 Vat Orange-1 (CI No. 59105) 1% 1%
3204000055
Vat Yellow 5 G (Vat Yellow 2)
( C.I. No. 67300)
1% 1%
3204111901
Disperse Navy Blue F3GL
(Disperse Blue 291) (Dye
content 50%)
1% 1%
3204111902
Disperse Yellow 114 (Dye
content 94%)
1% 1%
3204111903
Disperse Yellow F7GDL
(Disperse Yellow 126) (Dye
content 60%)
1% 1%
3204111904 Fast Blue GBR 1% 1%
3204111905
Golden Yellow 200%
(C.I.Disperse Yellow 56)
(containing 67.5% dispersing
agent)
1% 1%
3204113901
Disperse Dark Red 2B
(Disperse Red 167:1) (Dye
content 36.8%)
1% 1%
3204113902
Disperse Red FBGL (Disperse
Red-60) (Dye content - 60%)
(C.I. No. 60756)
1% 1%
3204113903
Disperse Red FBL (Disperse
Red 92) (C.I. No. 60752) (Dye
content 40%)
1% 1%
32041149
Disperse Yellow 3G (Disperse
Yellow 64) (C.I. No. 47023)
1% 1%
3204115901
Disperse Blue 183 (Disperse
Blue SE 2 RI) (Dye content -
60%) (C.I. No. 11078)
1% 1%
3204115902
Disperse Fast Yellow Conc.
(Disperse Yellow 3) (C.I. No.
11855)
1% 1%
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
44
3204115903
Disperse Navy Blue FGRL
(Disperse Navy Mix) (Dye
content 50%)
1% 1%
3204115904
Disperse Orange 2 RL
(Disperse Orange 25) (Dye
content 45%) (C.I. No. 11227)
1% 1%
3204121101
Acid Yellow 23 (Tartrazine)
(C.I. No. 19140)
1% 1%
3204121102
Metanil Yellow R (Dye
content: Metanil Yellow -
49.8% Acid Orange 7 - 30.2%)
1% 1%
32041212
Acid Orange - 7 (C.I. No.
15510)
1% 1%
3204121301
Acid Brilliant Scarlet 3R (Acid
Red 18) (C.I. No. 16255)
1% 1%
3204121302
Acid Reconilline N (Acid Red
88) (C.I. No. 15620)
1% 1%
3204121303
Acid Red 88 (Acid Roccelline)
(C.I. No. 15620)
1% 1%
3204121304
Amaranth (C.I. No. 16185)
(Acid Red 27)
1% 1%
3204121305
Optical Brightener C.I.
Flourescent Brightener-24
(Assay 33%) (C.I. No. 40650)
1% 1%
32041229 Acid Green 16 (C.I. No. 44025) 1% 1%
32041231
Nylon Fast Blue LR (Acid Blue
62) (C.I. No. 62045)
1% 1%
32041267
Acid Chrome Black T-200
(Mordant Black 11) (C.I. No.
14645)
1% 1%
32041294
Acid Violet 4B (Acid Violet
17) (C.I. No. 42650)
1% 1%
3204134201 Rhodamine B Base 1% 1%
3204134202
Rubine Toner CA-CI NO
15850
1% 1%
32041349
Rhodamine 3 B Basic Violet
11.1 (C.I. No.45174)
1% 1%
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
45
3204135901
Vat Yellow GCN U/D (Vat
Yellow 2)
1% 1%
3204135902
Victoria Blue R (Basic Blue-
11) (C.I. No. 44040)
1% 1%
3204142901
Direct Red 12 B (Direct Red
31) (C.I. NO. 29100)
1% 1%
3204142902
Direct Red 81 (Dye content
70%)
Kg 3.7% 11 3.7% 11
3204143901
Direct Sky Blue 5B (Direct
Blue 15) (C.I. No. 24400)
1% 1%
3204143902
Direct Violet 2 B C.I. NO.
27905
1% 1%
32041485
Direct Turquoise Blue 86 C.I.
No 74180
1% 1%
32041511
Novatic Yellow 5 G Supra
Disperse (Vat Dye) C.I. 101193
1% 1%
3204152901 Vat Red 1 (C.I. No. 73360) 1% 1%
3204152902
Vat Yellow 3 RT U/D Vat
Orange 11 (C.I.No.70805) Dye
content 40%
1% 1%
32041541
Vat Violet RR U/D, Vat Violet
1 (C.I. No.60010) (41% Dye
content)
1% 1%
3204155501
Disperse Red FB (Disperse Red
60) (Dye content 40%) ( C.I.
No. 60756)
1% 1%
3204155502
Vat Blue 20 (Vat Dark Blue
BO) (C.I. No. 59800)
1% 1%
3204155901 Acid Red 114 (C.I. No. 23635) 1% 1%
3204155902 Vat Blue BC 1% 1%
3204155903
Vat Brown BR CDP (Vat
Brown 1)
Kg 2.1% 13.4 2.1% 13.4
3204155904
Vat Navy Blue BR U/D Vat
Blue 18 (C.I. No.59815) 50%
Dye content
1% 1%
3204155905
Vat Navy Blue TRR U/D Vat
Blue 22 (C.I.No.59820) Dye
content 50%
1% 1%
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
46
32041561
Vat Jade Green FFB UD/ MD (
Vat Green 1 - UD/MD) ( 50%
Dye content ) (C.I. No. 59825)
1% 1%
32041571
Vat Brown R (Vat Brown 3)
(C.I. No. 69015)
1%
1%
3204157201
Vat Brown R (Vat Brown 3)
(C.I. No. 69015)
1%
1%
3204157202 Vat Olive OMW 1% 1%
32041583
Vat Olive R U/D Vat Black 27
(C.I.No.69005) Dye content
46%
1%
1%
3204158901
Vat Grey 3B (Vat Black 16)
(C.I. No. 59855)
1%
1%
3204158902
Victoria Blue-B0 (Basic Blue7)
C.I. No. 42595
1%
1%
3204161001
Reactive Golden Yellow
MERL/Reactive Yellow 3X (CI
No. Yellow 145A)
1% 1%
3204161002
Reactive Yellow 15 (Reactive
Supra Yellow HGRL) ( Dye
content 80%)
1% 1%
3204161003 Reactive Yellow 42 1% 1%
3204161004
Reactive Yellow H 4G C.I.
Reactive Yellow-18
1% 1%
3204161005
Reactive Yellow H8GP
(Reactive Yellow 85) (Dye
content 80%)
Kg 2.2% 5.8 2.2% 5.8
3204161006
Reactive Yellow HE6G/HE6G
(N)
Kg. 2.2% 5.8 2.2% 5.8
3204161007
Reactive Yellow M4G C.I.
Reactive Yellow-22
1% 1%
3204161008 Reactive Yellow M4R 1% 1%
3204161009
Reactive Yellow MBG
(Reactive Yellow 86) (Dye
content 80%)
1% 1%
3204161010
Reactive Yellow ME4GL (CI
No. Yellow 186)
1% 1%
3204161011 Reactive Yellow SEL 1% 1%
3204161012 Reactive Yellow DSSR 1% 1%
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
47
3204162001 Reactive Orange 13 Kg 2.6% 7.1 2.6% 7.1
3204162002
Reactive Orange 78 (87.3%
Dye content)
Kg 2.6% 8.5 2.6% 8.5
3204162003
Reactive Orange HER
(Reactive Orange 84) (80%
Dye content) (C.I. No. 258200)
Kg 2.1% 5.6 2.1% 5.6
3204162004 Reactive Orange-16 Kg 2.2% 3.3 2.2% 3.3
3204162005
Reactive Red 5B (Reactive Red
35)
1% 1%
3204162006
Reactive Supra Golden Yellow
(CI No. Orange 107)
1% 1%
3204162007
Reactive Supra Golden Yellow
HRNL (CI No. Orange 107)
1% 1%
3204162008 Reactive Supra Tur. Blue H2GP 1% 1%
3204163001
Reactive Red C2G (Reactive
Red 106)
1% 1%
3204163002
Reactive Red EP 8B (Reactive
Red-152)
Kg 2.1% 4.3 2.1% 4.3
3204163003
Reactive Red HE 7B (Reactive
Red 141)
Kg 2.1% 4.3 2.1% 4.3
3204163004
Reactive Red HRBL (Reactive
Red 198A) (Dye content 80%)
1% 1%
3204163005
Reactive Red M5 B (Reactive
Red 2)
1% 1%
3204163006 Reactive Red M-50 1% 1%
3204163007
Reactive Red M8 B CI Reactive
Red 11
Kg 2.1% 5.6 2.1% 5.6
3204163008
Reactive Red ME4BL/Reactive
Red ME4BL-Crude/Red 3BX
(CI No. Red 195A)
1% 1%
3204163009 Reactive Red V5B 1% 1%
3204163010
Reactive Supra Orange H3RL
(C.I. No. Reactive Orange
16)(containing 20%Lignine
Sulphonate or any other
dispersing Agent)
1% 1%
3204163011 Rhodamine B 500% 1% 1%
3204163012 Reactive Red 250 1% 1%
3204163013 Reactive Red 120 1% 1%
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
48
3204163014 Reactive Red DS4B 1% 1%
3204164001 Reactive Golden Yellow MR 1% 1%
3204164002
Reactive Magenta MB CI
Reactive Violet-13
1% 1%
3204164003 Reactive Navy Blue HE 4R 1% 1%
3204164004
Reactive Purple H3R (Reactive
Violet 1)
1% 1%
3204164005 Reactive Violet C4R 1% 1%
3204164006 Reactive Yellow -84 Kg 2.6% 3.4 2.6% 3.4
3204165001
Reactive Blue H5R (Reactive
Blue 13)
Kg 2.1% 4.3 2.1% 4.3
3204165002
Reactive Blue HA (Reactive
Blue 71)
Kg 2.1% 5.7 2.1% 5.7
3204165003 Reactive Blue HGK 1% 1%
3204165004
Reactive Blue MG (Reactive
Blue 140)
1% 1%
3204165005
Reactive Blue MR (Reactive
Blue 4) (C.I. No. 61205)
Kg 2.1% 5.5 2.1% 5.5
3204165006 Reactive Blue-28 1% 1%
3204165007
Reactive Brill Violet C2R
(Reactive Violet 5) (C.I. No
18097)
1% 1%
3204165008
Reactive Green HE 4 B
(Reactive Green 27)
1% 1%
3204165009 Reactive Navy Blue HR 1% 1%
3204165010
Reactive Navy Blue HR (C.I.
No. Blue 59)
1% 1%
3204165011
Reactive Navy Blue ME2GL
(CI No. Blue-194A)
1% 1%
3204165012
Reactive Supra Navy Blue
HRGBL (.Reactive Blue 250)
(Dye content 80%)
1% 1%
3204165013 Reactive Violet 5 R 1% 1%
3204165014
Signal Red (Pigment Red 4)
(C.I. No. 12085)
1% 1%
3204165015 Reactive Blue 222 1% 1%
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
49
3204166001
Reactive Green HE4BD
(Reactive Green 19)
Kg 2.1% 4.3 2.1% 4.3
3204166002
Reactive Magenta HB
(Reactive Violet 46)
1% 1%
32041670 Reactive Orange 12 Kg 2.4% 3.6 2.4% 3.6
3204168001
Reactive Black BA/TA
(Chromazol Black BA/TA)
(Dye content Reactive Black 5 -
45%, Reactive orange 78 -
18%)
Kg 2.1% 5.6 2.1% 5.6
3204168002 Reactive Black BL/GR Kg 2.1% 2.6 2.1% 2.6
3204168003
Reactive Blue GN (Reactive
Blue 21)
Kg 2.7% 5.4 2.7% 5.4
3204168005
Reactive Brown P 5 BR
(Reactive Brown 9) (C.I. No.
407111)
Kg 2.1% 4.3 2.1% 4.3
3204168006
Reactive Black GR/HFG 1% 1%
3204168007
Reactive Black WNN 1% 1%
3204169001
Reactive Green 6 B (Reactive
Blue 38)
1% 1%
3204169002
Reactive Crimson SEL Kg 2.4% 6.1 2.4% 6.1
32041711 Pigment Yellow 12 1% 1%
3204171901
Acrylamide Yellow (C.I No.
21095) (Pigment Yellow 14)
1% 1%
3204171902
Pigment Permanent Orange R
(Pigment Orange 16) (C.I. No.
21160)
1% 1%
3204171903
Pigment Yellow 1 (C.I. No.
11680)
1% 1%
3204171904
Pigment Yellow 3 (C.I. No.
11680)
1% 1%
3204171905
Pigment Yellow-13 (CI No.
21100)
1% 1%
3204171906 Pure Lemon Chrome 1% 1%
3204173901
Pigment Fast Yellow 5G
(Pigment Yellow 3) (C.I. No.
11710)
1% 1%
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
50
3204173902
Pigment Phthalo Cyanine Blue
1450
1% 1%
3204173903
Pigment Phthalo Cyanine Green
G.E.X
1% 1%
3204173904
Pigment Red- 48:2 (C.I. No.
15865:2)
1% 1%
3204173905
Pigment Red- 48:4 (C.I. No.
15865:4)
1% 1%
3204173906
Pigment Red 57:1 (C.I. No.
15850:1)
1% 1%
3204173907
Pigment Red-49:1 (C.I. No.
15630:1)
Kg 2.1% 5.2 2.1% 5.2
3204173908 Pigment SU Blue BL-1 1% 1%
3204173909 Scarlet chrome Kg 2.4% 5.8 2.4% 5.8
3204174001
Pigment Violet 23 (C.I. No.
51319)
Kg 2.1% 13 2.1% 13
3204174002 Waxol Blue 6G C.I.61565 1% 1%
32041751
Reactive Black 45 (C.I. No.
422944)
1% 1%
3204175901
Basic Blue 3G Zinc Salt (94%
Dye content) (CI No.51004)
1% 1%
3204175902
Pigment Yellow 17 (C.I No.
21105)
1% 1%
32041761 Copper Phthalo Cyanine Green 1% 1%
32041780
Aniline Black (Pigment Black
1) (C.I. No. 50440)
1% 1%
32041911
Naphthol ASBO (CI NO
37560) (CI Azoic coupling
component 4)
1% 1%
32041912
Naphthol ASBS (CI NO.
37515) (CI Azoic coupling
component 17)
1% 1%
32041914
Naphthol ASTR (CI NO 37525)
(CI Azoic coupling component
8)
1% 1%
32041921
Naphthol ASSW (CI NO
37565) (CI Azoic coupling
component 7)
Kg 2.4% 14.6 2.4% 14.6
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
51
32041923
Naphthol ASCL (CI NO 37531)
(CI Azoic coupling component
34 & 41)
1% 1%
32041924
Naphthol ASED (CI NO
37510)
1% 1%
3204192401
Naphthol ASOL (CI NO
37530) (CI Azoic coupling
component 20)
1% 1%
32041925
Naphthol ASPH (CI NO 37558)
(CI Azoic coupling component
14)
1% 1%
32041929
Naphthol ASD (CI NO 37520)
(CI Azoic coupling component
18)
1% 1%
32041931
Fast Bordeaux GP Salt (Cl No.
37135)
1% 1%
32041935
Fast Red TR Base (Cl No.
37005)
1% 1%
32041938
Fast Scarlet R-Salt (Cl No.
37130)
1% 1%
3204194901 Fast Bordeaux G.P. Base 1% 1%
3204194902 Fast Scarlet RC Base 1% 1%
3204194903 Fast TVX Scarlet RC 1% 1%
3204194904
Fluorescent dyestuff Hitex ERU
Cone Or Throete ERN Conc.
1% 1%
3204197101
Solvent Yellow 72 (C.I. No.
127450)
1% 1%
3204197102
Solvent Yellow K-III B
(Solvent Yellow 2) (C.I. No.
11020)
1% 1%
3204197103
Waxol Orange AB (Solvent
Yellow 14) (C.I. No. 12055)
1% 1%
3204197104
Waxol Yellow DM (Solvent
Yellow 2) (C.I. No. 11020)
1% 1%
3204197201 Solvent Orange D-122 1% 1%
3204197202 Solvent Orange K-121 1% 1%
3204197203 Solvent Red 26 (CI 26120) 1% 1%
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
52
3204197204
Waxol Red OB, CI 26105
(Solvent Red-24)
1% 1%
3204197301
Solvent Yellow 16 C.I. No.
12700
1% 1%
3204197302
Waxol Yellow DE (Solvent
Yellow 56) (C.1. No. 11021)
1% 1%
3204197501
Solvent Blue 2B/ Solvent Blue
36 (C.I.No.61551)
1% 1%
3204197502
Solvent Blue K-161 (Solvent
Blue 35)
1% 1%
3204197503
Solvent Orange 7 C.I. No.
12140
1% 1%
32041976
Waxol Lemon Yellow 4G
(Solvent Yellow 33) (C.I. No.
47000)
1% 1%
3204197801
Solvent Black-7 (C.I. No.
50415:1)
1% 1%
3204197802 Solvent Blue K-132 1% 1%
32041981 Supra Red 7BX Kg 2.4% 7.3 2.4% 7.3
32041989
Indigo Carmine (Food Blue 1)
(C.I. No. 73015) (Dye content :
90%)
1% 1%
32042090
Fluorescent Pigment Magenta
(Amino Sulphonamide Matrix
content 95%)
1% 1%
3204209001
Fluorescent Pigment Orange
(Amino Sulphonamide Matrix
content 95%)
1% 1%
3204209002
Fluorescent Pigment Pink
(Amino Sulphonamide Matrix
content 95%)
1% 1%
3204209003
Fluorescent Pigment Red
(Amino Sulphonamide Matrix
content 95%)
1% 1%
3204209004
Fluorescent Pigment Yellow
(Amino Sulphonamide Matrix
content 95%)
1% 1%
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
53
3204209005
Flurescent Pigment Green
(Amino Sulphonamide Matrix
content 95%)
1% 1%
3204209006
Optical Brightener (C.I.
Flourescent Brightener 28) (C.I.
No. 40622)
1% 1%
3204209007
Optical Brightener (CI
fluorescent Brightner-134)
(Assay 75%) (C.I. No. 40619)
Kg 2.1% 3.8 2.1% 3.8
3204209008
Optical Brightener C.I.
Flourescent Brightener 252
1% 1%
3204209009
Optical Brightener C.I.
Flourescent Brightener 253
1% 1%
3204209010
Optical Brightner (C.I.
Flourescent Brightener 220)
(Assay 80%)
Kg 2.1% 3.8 2.1% 3.8
3204000099 Others 1% 1%
3205
Colour lakes; preparations as
specified in Note 3 to this
Chapter based on colour lakes
1% 1%
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
32060000
Violet Toner C.I. 42535/
Pigment violet3
1% 1%
32065000 Fluorescent Powder 1% 1%
3206000099 Others 1% 1%
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
54
3207
Prepared pigments,
prepared opacifiers and
prepared colours, vitrifiable
enamels and glazes, engobes
(slips), liquid lustres and
similar 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
1% 1%
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
32081010 Polyester wire enamel 1% 1%
3208101001
Synthetic Enamel Paint
(Pigment content 1.5% to 4.5%)
1% 1%
3208101002
Terephthalic Polyester wire
enamel
1% 1%
32089021
Synthetic Enamel White Paint
(minimum 28% Titanium
Dioxide content)
Litre 2.3% 3 2.3% 3
32089049 Wire Enamel Varnish A-Type 1% 1%
3208904901 Wire Enamel Varnish C-Type 1% 1%
3208904902 Wire Enamel Varnish D-Type 1% 1%
3208000099 Others 1% 1%
3209
Paints and varnishes
(including enamels and
lacquers) based on synthetic
polymers or chemically
modified natural polymers,
dispersed or dissolved in an
aqueous medium
32091010
Acrylic Polymer Emulsion
(Thickner) (Solid content 38-
40%)
1% 1%
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
55
32099020
Poly Vinyl Acetate Emulsion
solid content 48%
1% 1%
3209000099 Others 1% 1%
3210
Other paints and varnishes
(including enamels, lacquers
and distempers); prepared
water pigments of a kind used
for finishing leather
1% 1%
3211 Prepared driers 1% 1%
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
32129030
Aluminium Powder/Aluminium
paste
1% 1%
3212000099 Others 1% 1%
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% 1%
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% 1%
3215
Printing ink, writing or
drawing ink and other inks,
whether or not concentrated
or solid
32151190
Liquid Printing Inks for
Flexographic & Gravure
process in Black colour
1% 1%
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
56
3215119001
Printing Ink Black containing
25.4% Pigment and 28.3%
Solid Resin
1% 1%
3215199002
Liquid Printing Inks for
Flexographic & Gravure
process in various colours
1% 1%
3215199003
Liquid Printing Inks for
Flexographic & Gravure
Process in white colour
1% 1%
3215909004
Printing Ink in various colours
other than black with organic
pigment content 14+/-2%
1% 1%
3215909005
Compatible Black Toner for
Laser Printer/ Photocopier
(other than Bueno Toner) and
Xerox 1025
1% 1%
3215909006
Liquid Printing Ink mediums
For Flexographic & Gravure
process
1% 1%
3215909007
Printing Ink Cyan containing
15.6% Pigment and 37.8%
Solid Resin
1% 1%
3215909008
Printing Ink Magenta
containing 15.6% Pigment and
39.7% Solid Resin
1% 1%
3215909009
Printing Ink Yellow containing
12.76% Pigment and 38.7%
Solid Resin
1% 1%
3215000099 Others 1% 1%
CHAPTER – 33
33
ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR TOILET
PREPARATIONS
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
57
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 byproducts
of the deterpenation
of essential oils; aqueous
distillates and aqueous
solutions of essential oils.
1% 1%
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% 1%
3303 Perfumes and toilet waters
33030090
Eau De Perfume containing
70% Alcohol 20% Perfumery
compounds or 10% each of
aromatic chemicals and
essential oils
1 Litre 7% 85 1%
3303000099 Others 1% 1%
3304
Beauty or make-up
preparations and
preparations for the care of
the skin (other than
medicaments), including
sunscreen or suntan
preparations; manicure or
pedicure preparations
33049910 Beauty Cream Kg 2.3% 4.9 1%
3304992001 Nail polish (15ml) packed in
Glass bottles.
1000 Pcs. 4.6% 130 1%
3304992002 Nail Polish (10 ML) packed in
glass bottles
1000 Pcs 4.6% 88 1%
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
58
3204000099 Others 1% 1%
3305
Preparations for use on the
hair 1% 1%
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
3306102001 Herbal Neem Toothpaste Kg 3.7% 3.6 1%
3306102002 Tooth Paste Kg 3.7% 3.6 1%
3306000099 Others 1% 1%
3307
Pre-shave, shaving or aftershave
preparations, personal
deodorants, bath
preparations, depilatories and
other perfumery, cosmetic or
toilet preparations, not
elsewhere specified or
included, prepared room
deodorisers, whether or not
perfumed or having
disinfectant properties
33071010 Shaving Cream Kg 3.7% 7.3 1%
33074100
Perfumed Agarbatti/Incence
sticks/Dhoop/Loban
Kg 11% 35 1%
3307000099 Others 1% 1%
CHAPTER – 34
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
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
59
sale, whether or not
containing soap; paper,
wadding, felt and nonwovens,
impregnated, coated or
covered with soap or
detergent
34011110
Ayurvedic Toilet Soap having
67% TFM content and coconut
Fatty acid not less than 50%
Kg 5.3% 6.3 1%
3401119001 Perfumed Glycerine soap Kg 5.3% 6.3 1%
3401119002
Toilet Soap 80% TFM 1%
Perfume
Kg 5.3% 5.8 1%
3401000099 Others 1% 1%
3402
Organic surface-active agents
(other than soap), surfaceactive
preparations, washing
preparations (including
auxiliary washing
preparations) and cleaning
preparations, whether or not
containing soap, other than
those of heading 3401
34021190 Sodium Lauryl Sulphate 90% Kg 5.4% 6.4 1%
3402000099 Others 1% 1%
3403
Lubricating preparations
(including cutting-oil
preparations, bolt or nut
release preparations, antirust
or anti-corrosion
preparations and mould
release preparations, 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
34031900
Industrial/Automotive
Lubricants
Kg 3.5% 5.5 1%
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
60
3403000099 Others 1% 1%
3404
Artificial waxes and prepared
waxes
3404100001 Chrome Lignite (Lignite
Dispersant Additive)
1% 1%
3404100002
Resinated Lignite (High Temp.
fluid loss drilling fluid additive
1% 1%
34049033
Chlorinated Paraffin Wax (40-
45% Chlorine content)
Kg 3.4% 4.5 1%
3404000099 Others 1% 1%
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
34051000 Shoe Polish Kg 6.4% 7.6 1%
3405000099 Others 1% 1%
3406 Candles, tapers and the like 1% 1%
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% 1%
CHAPTER – 35
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
61
35 ALBUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMES
3501
Casein, caseinates and other
casein derivatives; casein
glues
1% 1%
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% 1%
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
35030010 Empty Hard Gelatin Capsules Kg 6.6% 13.5 1%
35030020 Gelatine 1% 1%
35030099 Others 1% 1%
3504
Peptones and their
derivatives; other protein
substances and their
derivatives, not elsewhere
specified or included; hide
powder, whether or not
chromed
1% 1%
3505
Dextrins and other modified
starches (for example,
pregelatinised or esterified
starches); glues based on
starches, or on dextrins or
other modified starches
1% 1%
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
62
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
3506919001
Polychloroprene Based
Adhesives (Solid content
23% +/- 1%)
1 Litre 6.1% 5.8 1%
3506919002
Vinyl Acetate Based
Adhesives (Solid content
43%+-/-1%)
Kg 5.6% 4.5 1%
35069991 Prepared Glue (PVA content
15%)
Kg 5.7% 2.7 1%
35069999 Lamination Adhesive Kg 9.3% 11 1%
3506000099
Others
1% 1%
3507
Enzymes; prepared
enzymes not elsewhere
specified or included
1% 1%
CHAPTER – 36
36
EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS;
CERTAIN COMBUSTIBLE PREPARATIONS
3601 Propellant powders 1% 1%
3602 Prepared explosives, other
than propellant powders 1% 1%
3603
Safety fuses; detonating fuses;
percussion or detonating caps;
igniters; electric detonators
1% 1%
3604
Fireworks, signalling flares,
rain rockets, fog signals and
other pyrotechnic articles
1% 1%
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
63
3605
Matches, other than
pyrotechnic articles of
heading 3604
36050010 Safety Matches
100 Gross
boxes of 50
matches
each
5.5% 180 1%
36050090 Match Skillets made out of
white board
1000 Nos. 5.6% 1 1%
3605000099 Others 1% 1%
3606
Ferro-cerium and other
pyrophoric alloys in all
forms; articles of
combustible materials as
specified in Note 2 to this
Chapter
1% 1%
CHAPTER – 37
37
PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS
3701
Photographic plates and film
in the flat, sensitised,
unexposed, of any material
other than paper, paperboard
or textiles; instant print-film
in the flat, sensitised,
unexposed, whether or not in
packs
37011010
Unexposed medical X-ray Film
(Polyester Base).
Sq. Mtr. Rs.5.6 Rs.5.6 .
3701000099 Others 1% 1%
3702
Photographic film in rolls,
sensitised, unexposed, Of any
material other than paper,
paper-board or Textiles;
instant print film in rolls,
sensitised, Unexposed
37023190
Unexposed orthographic art
films in jumbo form (with 1 m.
and above).
Sq. Mtr. Rs. 2.7 Rs. 2.7
37029590
35 mm magnetic sound
recording film.
Sq. Mtr. Rs. 0.9 Rs. 0.9
3702000099 Others 1% 1%
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
64
3703
Photographic paper,
paperboard and textiles
Sensitised, unexposed
37039010
Unexposed Photographic
Paper (B&W)
Sq. Mtr. Rs. 0.9 Rs. 0.9
3703000099 Others 1% 1%
3704
Photographic plates, film,
paper, paper board And
textiles, exposed but not
developed
3704002001
Exposed colour cine film
excluding instant cine
film.
1 Sq. Mt. Rs. 1.5 Rs. 1.5
3704002002
Exposed black & white cine
film excluding instant cine
film.
100 Linear
Mt.
Rs. 8 Rs. 8
3704000099 Others 1% 1%
3705
Photographic plates and film,
exposed and developed, Other
than cinematographic film
1% 1%
3706
Cinematographic film,
exposed and developed,
Whether or not
incorporating sound track
Or consisting only of sound
track
1% 1%
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% 1%
CHAPTER – 38
38 MISCELLANEOUS CHEMICAL PRODUCTS
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
65
3801
Artificial graphite; colloidal
or semi-colloidal graphite;
preparations based on
graphite or other carbon in
the form of pastes, blocks,
plates or other semimanufactures
1% 1%
3802
Activated carbon; activated
natural mineral products;
animal black, including spent
animal black
38029019 Activated Di-Methicone IP Kg 4.1% 2.3 1%
3802000099 Others 1% 1%
3803
Tall oil, whether or not
refined 1% 1%
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
38040090 Chrome Ligno sulphonate 1% 1%
3804000099 Others 1% 1%
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 alphaterpineol
as the main
constituent
1% 1%
3806
Rosin and resin acids, and
derivatives thereof; rosin
spirit and rosin oils; run gums
1% 1%
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% 1%
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
66
3808
Insecticides, rodenticides,
fungicides, herbicides, antisprouting
products and plantgrowth
regulators,
disinfectants 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)
3808101201 Aluminium Phosphide
(Technical)
1% 1%
3808101202 Aluminum Phosphide minimum
56%
Kg 3.1% 7.2 1%
3808102601 Dimethoate 40% EC Litre 5.7% 7.5 1%
3808102602 Dimethoate Technical 90% Kg 5.3% 11.8 1%
3808102701 Malathion 57% EC Kg 9 % 13.7 1%
3808102702 Malathion Technical (95%) 1% 1%
3808103101 Endosulfan (Technical) Kg 6.3% 13.2 1%
3808103102 Endosulfan 35 % w/w Kg 4.9% 4.6 1%
3808103201
Quinalphos 25% EC
formulation
Litre. 3.9% 2.8 1%
3808103202 Quinalphos 70% Technical Kg 3% 6.3 1%
38081034
Fenthion Technical (93%
Minimum)
Kg 7.2 % 15.3 1%
3808103501 Chlorpyriphos Technical 94% Kg 4.8% 20.2 1%
3808103502 Cypermethrin 10% EC Kg. 6.5% 5.4 1%
3808103503
Cypermethrin Technical 92%
Minimum
Kg 5.2% 20.2 1%
3808109901 Acephate Technical 97% Kg 7.4 % 45 1%
3808109902
Aldrin 5% Dust containing 50%
HHDN contents by weight
1% 1%
3808109903 Carbofuran granules 5 % Kg 6.4% 3.1 1%
3808109904 Chlordane 80 EC Kg 5.2% 24 1%
3808109905 Chloripyriphos 40.8% EC Kg 5.7% 15.3 1%
3808109906 Fenvalerate 20% EC 1% 1%
3808109907 Fenvalerate Technical 1% 1%
3808109908 Mancozeb 80% WP Kg 7% 10 1%
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
67
3808109909 Monocrotophos Tech. 70% Kg 3% 14.4 1%
3808109910 Mosquito Repellent Mats 1% 1%
3808109911 Permethrin Technical (92%) Kg 2.1% 9 1%
3808109912 Phorate 10% Granules Kg 5.5% 3.4 1%
3808109913 Phorate Tech (90%) 1% 1%
3808109914 Phosphamidon Tech (82%) 1% 1%
3808109915 Turbufos Technical 85% 1% 1%
3808109916 Ethofumesate 97% Min. Kg 4.7% 30 1%
3808109917 Alpha Cypermethrin Tech. 97% 1% 1%
3808109918
Metamitron Technical (98%
Min.)
Kg 4.9% 21.6 1%
3808109919 Phenmedipham Technical (97%
Minimum)
Kg 2.9% 10.3 1%
3808109920 Desmedipham Technical (97%
Minimum)
Kg 5.4% 19 1%
3808109921 Acephate 75% S.P. Kg 6.2% 36 1%
3808109922 Captan Tech 1% 1%
3808109923 Captafol Tech 1% 1%
38082050
Copper Oxy-chloride 50%
WDP
Kg 7.5% 10 1%
3808309001 Phenothiazine BP Vet
Dispersible Powder
Kg 4.3% 19 1%
3808309002 Paraquat 20% (As salt) Kg 5.9% 5.4 1%
3808901001
Sodium Penta Chloro phenate
Min. 83% w/w
1% 1%
3808901002 Dichlorvos Tech. Kg 2.5% 5.4 1%
3808901003
Ethion Technical 92%
Minimum
Kg 2.1% 4 1%
3808901004
Isoproturon Technical
Minimum 97%
Kg 2.5% 5.4 1%
3808901005 Methyl Parathion Tech 80% Kg 3.6% 7.2 1%
3808901006 Phosalone Tech 93% Kg 4.6% 10 1%
3808901007 Temephos Tech Kg 3.2% 6.7 1%
3808901008 Trizophos Technical (70%) Kg 5.7% 18 1%
3808901009 Tridemorph Tech Kg 5.4% 13.5 1%
3808000099 Others 1% 1%
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
68
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% 1%
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% 1%
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
used for the same purposes as
mineral oils
3811900001
Asphasol/Magcoasphasol Shale
Stab/Stabil Shale (Shale
Stabilizer)
Kg 2.1% 1.4 1%
3811900002 High temp. fluid loss reducer
drilling fluid additive
1% 1%
3811000099 Others 1% 1%
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
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
69
38122090
Rubber Chemical Accelerator
(containing 73% Dibenzo
thiazoledisulfide & 15%
Diphenyl guanidine)
Kg 6.4% 12.1 1%
38123090
Cross Linking Agent (V-CL
300) (Solid Content + 75%) or
(Solid content - 75%)
Kg 7% 9 1%
3812000099 Others 1% 1%
3813
Preparations and charges for
fire-extinguishers; charged
fire-extinguishing grenades
1% 1%
3814
Organic composite solvents
and thinners, not elsewhere
specified or included;
prepared paint or varnish
removers
1% 1%
3815
Reaction initiators, reaction
accelerators and catalytic
preparations, not elsewhere
specified or included
38151900
Primary Reformer Catalyst
(Type C-11-9-02)
Kg 2.9% 12.6 1%
3815000099 Others 1% 1%
3816
Refractory cements, mortars,
concretes and similar
compositions, other than
products of heading 3801
1% 1%
3817
Mixed alkylbenzenes and
mixed alkylnaphthalenes,
other than those of Heading
2707 or 2902
38170011 Linear Alkyl Benzene 1% 1%
3817000099 Others 1% 1%
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% 1%
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
70
3820
Anti-freezing preparations
and prepared de-icing fluids 1% 1%
3821
Prepared culture media for
development of microorganisms
1% 1%
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% 1%
3823
Industrial monocarboxylic
fatty acids; acid oils from
refining; industrial fatty
alcohols
1% 1%
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
38249022 Zeolite (Sodium Alumina
Silicate)
Kg 4.9% 1.3 1%
38249024
Water based correction fluid
(Minimum 50% Titanium
Dioxide and 10% Acrylic
Resin) in Plastic bottle with
Brush
Kg 4.2% 7.2 1%
38249025 Precipitated Silica Kg 4.8% 2.2 1%
3824900099 Others 1% 1%
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
38259000 Monogen Gr. Solid content 55% 1% 1%
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
71
3825000099 Others 1% 1%
CHAPTER – 39
39 PLASTICS AND ARTICLES THEREOF
I. PRIMARY FORMS
3901
Polymers of ethylene, in
primary forms
39011010
HDPE (High density
Polyethylene)/ LLDPE (Linear
Low Density Poly Ethylene)
1% 1%
39011090 Low Density Polyethylene
(LDPE)
1% 1%
39013000 Ethylene Vinyl Acetate Copolymer
(Grade 2806)
1% 1%
3901000099 Others 1% 1%
3902
Polymers of propylene or of
other olefins, in primary
forms
39023000 Polypropylene (Co-polymer)
Resin
1% 1%
39029000 Polypropylene (Homo Polymer)
Resin
1% 1%
3902000099 Others 1% 1%
3903
Polymers of styrene, in
primary forms 1% 1%
3904
Polymers of vinyl chloride or
of other halogenated olefins,
in primary forms
39042110 PVC Resin 1% 1%
39042290 PVC compound (Shoe sole
Grade)
1% 1%
3904000099 Others 1% 1%
3905
Polymers of vinyl acetate or of
other vinyl esters, in primary
forms; other vinyl polymers in
primary forms
39059990 Vinyl Pyridine Latex with 40%
Solid content
1% 1%
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
72
3905000099 Others 1% 1%
3906
Acrylic polymers in primary
forms 1% 1%
3907
Polyacetals, other polyethers
and epoxide resins, in primary
forms; polycarbonates, alkyd
resins, polyallylesters and
other polyesters, in primary
forms
3907609001 Polyester (PET) chips Kg 2.2% 1.5 2.2% 1.5
3907999002 Formulated Polyester Polyols
(with 20% CFC, Spary grade)
1% 1%
3907999003
Poly Isocynate Solution 50%
Resin/Total Solid content in
Ethyl Acetate Solvent
1% 1%
3907000099 Others 1% 1%
3908 Polyamides in primary forms 1% 1%
3909
Amino-resins, phenolic resins
and polyurethanes, in
primary forms
39092010
Melamine Formaldehyde Resin
(Butylated) 60% Active
ingredients
1 % 1%
3909409001 Heat Reactive Liquid phenol
Resin (polyphen TD-2640)
1% 1%
3909409002 Phenolic Resin AL-3 1% 1%
3909500001
Polyurethane Resin Solution
@60% Resin/Total solid
content in relevant Solvent
1% 1%
3909500002
Polyurethane Resin Solution
containing 66% Resin in
relevant Solvent
1% 1%
3909000099 Others 1% 1%
3910 Silicones in primary forms 1% 1%
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
73
3911
Petroleum resins, coumaroneindene
resins, polyterpenes,
polysulphides, polysulphones
and other products specified
in Note 3 to this Chapter, not
elsewhere specified or
included, in primary forms
1% 1%
3912
Cellulose and its chemical
derivatives, not elsewhere
specified or included, in
primary forms
39123100
Sodium Carboxy Methyl
Cellulose
1% 1%
3912000099 Others 1% 1%
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% 1%
3914
Ion–exchangers based on
polymers of headings 3901 to
3913, in primary forms
1% 1%
II. – WASTE, PARINGS
AND SCRAP; SEMIMANUFACTURES;
ARTICLES
3915
Waste, parings and scrap, of
plastics 1% 1%
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% 1%
3917
Tubes, pipes and hoses, and
fittings therefor (for example,
joints, elbows, flanges), of
plastics
.
3917239001 PVC Transparent Hose Kg 8.1% 6.7 1%
3917239002 Rigid PVC Casing Pipes Kg 7.6% 6 1%
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
74
3917239003 Rigid PVC well casing/screen
pipes
Kg 8.2% 6.4 1%
3917000099 Others 1% 1%
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
39181010
Vinyl (PVC) floor Covering
with jute Backing
1 sq meter
of PVC
Sheeting
layer
having
weight of
1320 gms
9.4% 8.8 1%
3918109001 Vinyl Asbestos Tile Kg 6.3% 3.8 1%
3918109002 Vinyl Flooring Kg 3.6% 2.7 1%
3918909001
Cushioned vinyl Flooring
Backed with Asbestos Paper
Kg 7.9% 4.7 1%
3918909002 Polypropylene Mats Kg 10.4% 8.2 1%
3918909003
Mats/Rugs made of
LDPE/LLDPE
Kg 9.3% 7.6 2.5% 2.0
3918000099 Others 1% 1%
3919
Self-adhesive plates, sheets,
film, foil, tape, strip and other
flat shapes, of plastics,
whether or not in rolls
39199090 PVC Electrical Insulation Tapes Kg 8% 5.2 1%
3919000099 Others 1% 1%
3920
Other plates, sheets, film, foil
and strip, of plastics, noncellular
and not reinforced,
laminated, supported or
similarly combined with other
materials
39201099
HDPE Tapes with U.V.
Stabilisation 2% by weight
Plain/Fabricated
Kg 8.9% 7.4 1%
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
75
3920209001 BOPP film Kg 7.6% 9 1%
3920209002
P.P Tapes with U.V.
Stabilisation 2% by weight
Plain/Fabricated.
Kg 8.2% 5.5 1%
3920490003
PVC Rigid Free Foam Board
Cellular Film, Foil & Sheets of
PVC Rigid Free Foam Board
Kg 9.1% 6.4 1%
3920490004
Rigid PVC Film/ Sheet/ Foil
(Vacuum forming grade)
Kg 8.5% 6 1%
39206929
Sun Control Polyester Film
Non-Reflective Single Ply with
Liner
10,000
sq.ft.
(69.44 kgs)
2.5% 1539 1%
3920693901
Laser Printer Film (Polyester
Based) Thickness 100 Micron
1000 Sq.
Mtr.(Wt.
147.86 kgs
+/- 5%)
6.5% 1016 1%
3920693902
Polyester film
Kg 8.9% 8.8 1%
3920693903
Polyester Film (Biaxially
Oriented Polyester
Film)/Polyethylene Terephthalic
Film
Kg 8.4% 8.4 1 %
39209931
PVC Rigid Film/ Sheet
(General purpose/ Stationary
Grade)
Kg 7.9% 6.1 1%
39209932 PVC Flexible Sheet/ Film Kg 8% 6.4 1%
3920000099 Others 1% 1%
3921
Other plates, sheets, film , foil
and strip, of plastics
3921909901
Lacquer Coated Aluminium
Metallized Polyester Film in
different colours (Yarn Grade)
Kg 4.9% 14.2 1%
3921909902
Polyester Metallized film
(Aluminium coated film)
Kg 8.6% 8.9 1%
3921000099 Others 1% 1%
3922
Baths, shower-baths, sinks,
wash-basins, bidets, lavatory
pans, seats and covers,
flushing cisterns and similar
sanitary ware, of plastics
1% 1%
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
76
3923
Articles for the conveyance or
packing of goods, of plastics;
stoppers, lids, caps and other
closures, of plastics
3923210001
HDPE Woven bags with LDPE
liner fitted with Zips, Velcro
Canvas, Snap fasteners.
Kg 8.5% 7.8 1%
3923210002
HDPE Woven Fabrics/Sacks
with U.V. Stabilisation ( 2% by
weight)
Kg 8.9% 7.7 1%
3923210003 HDPE Woven sacks Kg 9% 7.8 1%
3923210004
HDPE Woven sacks laminated/
coated with/without Liner
Kg 8.5% 7.5 1%
3923299001
Polypropylene plain bags
(without liner)
Kg 9 % 8.3 1%
3923299002
Polypropylene woven
Fabrics/Leno Bags
Kg 8.4% 7.5 1%
3923299003
PP Woven Sacks with/without
liner or with/without UV
Stabilisation (2% by weight) or
with/without coating lamination
with kraft paper.
Kg 9% 7.6 1%
3923000099 Others 1% 1%
3924
Tableware, kitchenware,
other household articles and
hygienic or toilet articles, of
plastics
3924101001
Plastic Body Vaccum Flask in
various sizes with silver coated
Glass Refill
Kg 5.2% 2.8 1%
3924101002
Plastic insulated ware (hot pot)
with stainless steel liners such
as 500 ml, 800 ml, 1200 ml,
2000 ml, 2500 ml, 3500 ml,
5000 ml, 7500 ml.
Kg 4.2% 5.7 1%
3924101003 Plastic insulated ware (Ice pails) Kg 6.8% 6.5 1%
3924101004
Plastic insulated ware (Tiffin)
with stainless steel container.
Kg 7.7% 11.3 1 %
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
77
3924101005
Plastic insulated ware (Water
Bottles) such as 500 ml, 600 ml,
2500 ml.
Kg 6.4% 6 1%
3924101006
Plastic insulated ware (Water
Jug) such as 4.0 lts, 7.5 lts, 10.0
lts.
Kg 6.4% 8 1%
3924000099 Others 1% 1%
3925
Builders’ ware of plastics, not
elsewhere specified or
included
1% 1%
3926
Other articles of plastics and
articles of other materials of
headings 3901 to 3914
39262011
Plastic Hand Gloves made from
HDPE/LDPE/EVA
Kg 5.3% 6.8 1%
3926909901 Acrylic sheet - Diecast Kg 9.5% 15.6 1%
3926909902 Acrylic sheet Centrifugal Cast Kg 9.2% 15.5 1%
3926909903 Acrylic sheet Extruded Kg 6.9% 11.5 1%
3926909904 Articles made of ABS Kg 8.1% 7.5 1%
3926909905 Articles made of HDPE Kg 8.7% 7.5 1%
3926909906
Articles made of HDPE/PP
Twine/ Rope
Kg 8.3% 6.8 1%
3926909907
Articles made of LDPE/
LLDPE
Kg 8.9% 7.5 1%
3926909908 Articles made of Nylon 6 Kg 8.9% 10.5 1%
3926909909 Articles made of Nylon 66 Kg 9.0% 10.6 1%
3926909910 Articles made of Polycarbonate Kg 9.7% 15.4 1%
3926909911 Articles made of Polypropylene Kg 8.2% 6.4 1%
3926909912
Articles made of
Polystyrene/Expanded
Polystyrene
Kg 8.9% 8 1%
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
78
3926909913
Articles such as Junction boxes
with lids, switch and socket
boxes, saddle clips, bends,
circular boxes, courlers, adaptor
boxes, lids, bushes, shrouds,
looping boxes, clips, trunkings,
ovals, conduits, covers,
connectors, pipes, pattress, bush
adaptors.
Kg 7.9% 5.2 1%
3926909915 Double Blood Bag with Tubing 1% 1%
3926909916 Flexible PVC Articles Kg 5.7% 3.8 1%
3926909917 Furniture Canes made of HDPE Kg 7.3% 6.2 1%
3926909918 General Purpose Polystyrene Kg 8.9% 8 1%
3926909919 HDPE Woven fabrics Kg 9% 8 1%
3926909920
HDPE Woven fabrics
laminated/ coated
Kg 9.6% 8.4 1%
3926909921
Pheno-therm (Phenolic Foam in
Bun form)
1 Cubic Metre (Density 40.0 Kg
per cubic metre) For other
density = Above requirement x
Actual Density/ 40
1 Cubic
Metre
(Density
40.0 Kg per
cubic
metre) For
other
density =
Above
requiremen
t x Actual
Density/ 40
8.9% 328 1%
3926909922 Polyethylene Foam Kg 7.8% 4.9 1%
3926909923
PP woven fabrics laminated/
coated
Kg 8.9% 6.8 1%
3926909924 PP/HDPE Tarpauline Kg 8.4% 7.2 1%
3926909925
PP/HDPE Tarpauline coated
wth LDPE
Kg 8.8% 7.2 1%
3926909926 PVC Soles Kg 7.8% 6.1 1%
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
79
3926909927
Rigid PVC Conduit Fittings
such as junction boxex,
Couplers, saddles with base,
famale Adaptors, Switch
bosex,Adaptable boxes,
extension rings, reducers,
elbows tees, loop in boxes,
Bends etc.
Kg 7.6% 5.9 1 %
3926909929 Tooth Brushes Kg 6.7% 6 1%
3926909930 Twine/Rope made of HDPE/PP Kg 6.8% 6.7 1%
3926909931
Yarn/ Tape (Plain/ Twisted) of
HDPE/PP
Kg 7.9% 6.7 1%
3926909932 Other Articles made of Acrylic Kg Rs. 4.1 Rs. 0.7
3926909933
Articles made of Cellulose
Acetate
Kg Rs. 2.4 Rs. 0.7
3926909934
Articles made of Phenol
Formaldehyde,
Kg Rs. 10.2 Rs. 1.7
3926909935
Articles made of urea
formaldehyde
Kg Rs. 6.9 Rs. 1.1
3926909936 Other articles of Rigid PVC Kg Rs. 6.1 Rs. 0.8
3926909937
Articles made of cellulose
nitrate sheets.
Kg Rs. 13.6 Rs. 2.2
3926909938
Articles made of cellulose
Acetate Butyrate.
Kg Rs. 11.9 Rs. 1.9
3926909939 Articles made of Polyacetal. Kg Rs. 9.3 Rs. 1.5
3926000099 Others 1% 1%
CHAPTER – 40
40 RUBBER AND ARTICLES THEREOF
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
80
4001
Natural rubber, balata, guttapercha,
guayule, chicle and
similar natural gums, in
primary forms or in plates,
sheets or strip
1% 1%
4002
Synthetic rubber and factice
derived form 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
4002700001 EPDM Flocked Rubber Profile Kg 5.3% 11.2 1%
4002700002 EPDM Solid Rubber Profile Kg 3.8% 8.5 1%
4002700003
EPDM Solid to Sponge Rubber
Profile with steel strip
Kg 4.1% 8.5 1%
4002700004
EPDM Sponge Solid Rubber
Profile
Kg 4.6% 9.4 1%
4002700005
EPDM Rubber Grade H-539/
IM 7100
Kg 2.5% 5 1%
4002000099 Others 1% 1%
4003
Reclaimed rubber in primary
forms or in plates, sheets or
strip
1% 1%
4004
Waste, parings and scrap of
rubber (other than hard
rubber) and powders And
granules obtained therefrom
1% 1%
4005
Compounded rubber,
unvulcanised, in primary
forms or in plates, sheets or
strip
40059190
Precured Tread Rubber/Rubber
Strips/Lugs Strips
Kg 4.9% 4.6 1%
4005000099
Others
1% 1%
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
81
4006
Other forms (for example,
rods, tubes and profile shapes)
and articles (for example,
discs and rings), of
unvulcanised rubber
1% 1%
4007
Vulcanised rubber thread and
cord
40070090
Heat Resistant Latex Rubber
Thread
Kg
9.1%
18 4.5% 9
4007000099
Others
1% 1%
4008
Plates, sheets, strip, rods and
profile shapes, of vulcanised
rubber other than hard
rubber
400870090
Heat Resistant Rubber Tension
tape.
Kg
9.1%
18
4.5%
9
4008000099
Others
1% 1%
4009
Tubes, pipes and hoses, of
vulcanised rubber other than
hard rubber, with or without
their fittings (for example,
joints, elbows, flanges)
40094100
Rubber Hose of different
dimensions having net content
of rubber not less than 0.49 MT
Kg 7.9% 6.3 1%
40090099 Others 1% 1%
4010
Conveyor or transmission
belts or belting of vulcanised
rubber
1% 1%
4011
New pneumatic tyres, of
rubber
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
82
40111010 Tubeless all Steel Radial tyres Kg 3.4% 3.6 1%
40111090
Automobile Tubeless Tyre
reinforced with Nylon Tyre
Cord Warp Sheet or Rayon Tyre
Cord Warp Sheet.
Kg 6.4% 6.7 2.5% 2.6
4011990001
Automobile Tyres reinforced
with Nylon tyre-cord Warpsheet
or rayon tyre cord warpsheet
Kg 6.8% 7.2 2.8% 3
4011990002 Bicycle/cycle-rickshaw Tyres Kg 5.5% 4 2.4% 1.7
4011990003 Nylon bicycle tyres Kg 5.7% 6 2.1% 2.2
4011000099 Others 1% 1%
4012
Retreaded or used pneumatic
tyres of rubber, solid or
cushion tyres, tyre Treads and
tyre flaps, of rubber
1% 1%
4013 Inner tubes, of rubber
40132000 Bicycle tubes Kg 2.9% 4.9 1%
40139090
Butyl tubes, other than cycle
tubes
Kg
(excluding
the weight
of valve)
7.3% 10.3 3.1% 4.4
40130099 Others 1% 1%
4014
Hygenic or pharmaceutical
articles (including teats), of
vulcanised rubber other than
hard rubber, with or without
fittings of hard rubber
40141010 Rubber Condoms 1 Gross 2.5% 2.3 1%
40149010 Rubber Hot water bottle Kg 2.5% 4.5 1%
40140099 Others 1% 1%
4015
Articles of apparel and
clothing accessories (including
gloves, mittens and mitts) for
all purposes, of vulcanised
rubber other than Hard
rubber
1% 1%
4016
Other articles of vulcanised
rubber other than hard
rubber
4016939001 EPDM Door Seal Kg 4.4% 9.6 1%
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
83
4016999002
General Purpose Metal Fitted/
Metal Bonded / Metal Unbonded
Rubber Parts (Moulded
/ Extruded) including Engine
Mounting and Automotive parts
Kg 3.5% 5.8 1%
4016999003
General Purpose Relevant
Natural Rubber/ Synthetic
Rubber based Rubber
compounded sheets/ Rings/
Gaskets
Kg 7 % 7.2 1%
4016999004 Rubber Hawai Chappal Kg 4.9% 5.8 1%
4016999005
Rubber Moulded goods in
EPDM of different size and
shape
Kg 5.7% 12.8 1%
4016999006 Rubber Polished brakes Kg 3.2% 7.2 1%
4016000099 Others 1% 1%
4017
Hard rubber (for example,
ebonite) in all forms,
including waste and scrap;
articles of hard rubber
1% 1%
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
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
84
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
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
per sq.ft. 5.5% 5.8 1%
410702
Lining leather of
cow/buffalo/calf
per sq.ft. 5.5% 3.0 1%
410799 Others 1% 1%
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
per sq.ft. 5.5% 5.8 1%
411202 Lining leather of sheep/lamb per sq.ft. 5.5% 3.0 1%
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
85
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
per sq. ft. 5.5% 5.8 1%
411302 Lining leather of goat/kid per sq. ft. 5.5% 3 1%
411399 Others 1% 1%
4114
Chamois (including
combination chamois) leather;
patent leather and patent
laminated leather ; metallised
leather
per sq. ft. 5.5% 5.8 1%
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 Nil Nil
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 Per piece 8.2% 91 1%
420102 Saddles made of leather Per piece 8.2% 228 1%
420103
Harness and Saddlery, made of
non-leather including textiles or
synthetic materials
Per piece 7.8% 82 1%
420104
Parts/Components of Harness
and Saddlery, made of leather
or non-leather including
Textiles or Synthetic materials
Per piece 7.8% 82 1%
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
86
4202
Trunks, suit-cases, vanitycases,
executive-cases, briefcases,
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, tobaccopouches,
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 paperboard,
or wholly or mainly
covered with such materials
or with paper
420201
Trunks, suit-cases, vanity-cases,
executive-cases, brief-cases,
school satchels, travelling bags
/luggages and similar
containers, with outer surface of
leather, of composition leather
or of patent leather
Per piece 7.9% 263 1%
420202
Trunks, suit-cases, vanity-cases,
executive-cases, brief-cases,
school satchels, travelling bags
/luggages and similar
containers, with outer surface of
plastic or of textile materials
Per piece 7.9% 263 1%
420203
Trunks, suit-cases, vanity-cases,
executive-cases, brief-cases,
school satchels, travelling bags
/luggages and similar containers
not covered by tariff items
420201 and 420202
Per piece 5.4% 158 1%
420204
Hand-bags, whether or not with
shoulder strap, including those
without handle, with outer
surface of leather, of
composition leather or of
Per piece 7.9% 132 1%
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
87
patent leather
420205
Hand-bags, whether or not with
shoulder strap, including those
without handle, with outer
surface of plastic sheeting or of
textile materials including hand
bags and shopping bags of
cotton
Per piece 6.8% 88 1%
420206
Hand-bags, whether or not with
shoulder strap, including those
without handle, not covered by
tariff items 420204 and 420205
Per piece 5.4% 75 1%
420207
Articles of a kind normally
carried in the pocket or in the
handbag, with outer surface of
leather, of composition leather
or of patent leather
Per piece 7.9% 43 1%
420208
Articles of a kind normally
carried in the pocket or in the
handbag, with outer surface of
plastic sheeting or of textile
materials
Per piece 6.8% 31 1%
420209
Articles of a kind normally
carried in the pocket or in the
handbag, not covered by tariff
items 420207 and 420208
Per piece 5.4% 25 1%
420210
Other articles, with outer
surface of leather, of
composition leather or of
patent leather
Per piece 5.4% 25 1%
420211
Other articles, with outer
surface of plastic sheeting or of
textile materials
Per piece 5.4% 25 1%
420212
Other articles, not covered by
tariff items 420210 and 420211 Per piece 5.4% 25 1%
4203
Articles of apparel and
clothing accessories, of leather
or of composition leather
420301
Articles of apparel, made of
leather
Per piece 8.6% 500 1%
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
88
420302
Articles of apparel, made of
leather in combination with
other materials
Per piece 4% 213 1%
420303
Gloves, specially designed for
use in sports namely Golf
Gloves made of leather
Per piece 9.3% 18 3.6% 7.7
420304
Gloves, specially designed for
use in sports namely Golf
Gloves made of synthetic
materials or made of leather in
combination with synthetic
materials
Per piece 10% 14.4 5.5% 8
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
per pair 8.5% 18 1%
420306 Other gloves made of leather Per pair 7% 28 1%
420307
Belts and bandoliers made of
leather
Per piece 5.3% 20 1%
Other clothing accessories:
420308 Aprons made of leather Per piece 7% 150 1%
4203099 Others Per piece 7% 52 1%
4204 Omitted
4205
Other articles of leather or of
composition leather
420501 Leather sofa cover Per sq. ft 8.2% 15 1%
420502
Other upholstery including
automobile upholstery
Per sq. ft 8.2% 15 1%
42050301
Leather woven mesh /mats
/panels/carpets in rolls or sheets 3% 1%
42050302
Leather woven belts/braids
/strips/laces in rolls or cut
pieces
3% 1%
42050303 Dog Chew 2.2% 1%
42050304
Other articles of leather/
composition leather
2.1% 1%
42050305
Other articles made of leather in
combination with other
materials
2.1% 1%
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
89
4206
Articles of gut (other than
silk-worm gut), of
goldbeater’s skin, of bladders
or of tendons
1% 1%
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
4101, 4102 or 4103
Nil Nil
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
Nil Nil
430301
Articles of apparel, made of
leather and lining of fur
skin/artificial fur
Per Piece 8.6% 500 1%
4304
Artificial fur and articles
thereof
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 particles; sawdust and
wood waste and scrap,
whether or not agglomerated
in logs, briquettes, pellets or
similar forms
Nil Nil
4402
Wood charcoal (including
shell or nut charcoal),
whether or not agglomerated
Nil Nil
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
90
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% 1%
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
Nil Nil
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
91
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% 1%
4411
Fibreboard of wood or other
ligneous materials, whether or
not bonded with resins or other
organic substances
44119900 Both side Prelaminated particle/
MDF Board of relevant Thickness
100 Sq.Mtrs. 4.7% 320 1%
4411000099 Others 1% 1%
4412
Plywood, veneered panels and
similar laminated wood
4412999001
Plywood other than commercial
Plywood
Cu. Mtr 4.2% 415 1%
4412999002 Commercial Plywood Cu. Mtr 4.2% 415 1%
4412999003 Veneer Cu. Mtr 2.2% 200 1%
4412990099 Others 1% 1%
4413
Densified wood, in blocks,
plates, strips or profile shapes 1% 1%
4414
Wooden frames for paintings,
photographs, mirrors or
similar objects
2.5% 2.5%
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% 1%
4416
Casks, barrels, vats, tubs and
other coopers’ products and
parts thereof, of wood,
including staves
1% 1%
4417
Tools, tool bodies, tool
handles, broom or brush
bodies and handles, of wood;
boot or shoe lasts and trees, of
wood
1% 1%
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
92
4418
Builders’ joinery and
carpentry of wood, including
cellular wood panels,
assembled flooring panels,
Shingles and shakes
1% 1%
4419
Tableware and kitchenware,
of wood 2.5% 2.5%
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
2.5% 2.5%
4421 Other articles of wood
442101 Handicraft/Artware of wood 2.5% 2.5%
442199 Others 1% 1%
CHAPTER – 45
45
CORK AND ARTICLES OF
CORK
Nil Nil
CHAPTER – 46
46
MANUFACTURES OF
STRAW, OF ESPARTO OR
OF OTHER PLAITING
MATERIALS; BASKETWARE
AND
WICKERWORK.
Nil Nil
CHAPTER – 47
47
PULP OF WOOD OR OF
OTHER FIBROUS
CELLULOSIC MATERIAL;
RECOVERED (WASTE
AND SCRAP) PAPER OR
PAPERBOARD
Nil Nil
CHAPTER – 48
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
93
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
48026120
M.G. Poster Paper/ M.G. Tissue
Paper
1% 1%
48026130
Manila Board/ Colour Printing
Paper/NP Printing Paper
1% 1%
48026210
Paper such as Cyclostyled
Paper, Typing Paper, Xerox
Paper, Copier Paper, Ruled/
Unruled Paper, Plain Paper,
Drawing Sheets with one side
not exceeding 435 mm and the
other side not exceeding 297
mm in the unfolded state
Kg 3.7% 1.8 1%
48020099 Others 1% 1%
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
48030010 Ply Tissue paper Rolls Kg 7.2% 4.5 1%
48030020
Tissue Interleaved Facial of
different ply
1% 1%
48030090
Tissue Wet cleansing of different
pack sizes
1% 1%
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
94
48030099 Others 1% 1%
4804
UNCOATED CRAFT PAPER
AND PAPERBOARD, IN
ROOLS OR SHEETS,
OTHER THAN THAT OF
HEADING 4802 OR 4803
48041100
Kraft Paper/ Deluxe Kraft Paper/
Unbleached Paper
1% 1%
48040099 Others 1% 1%
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% 1%
4806
Vegetable parchment,
greaseproof papers, tracing
papers and glassine and other
glazed transparent or
translucent papers, in rolls or
sheets
1% 1%
4807
Composite paper and
paperboard (made by
sticking flat layers of paper
or paperboard together with
an adhesive), not surfacecoated
or impregnated,
whether or not internally
reinforced, in rolls or sheets
1% 1%
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% 1%
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% 1%
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
95
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% 1%
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% 1%
4812
Filter blocks, slabs and plates,
of paper pulp
1% 1%
4813
Cigarette paper, whether or not
cut to size or in the form of
booklets or tubes
1% 1%
4814
Wallpaper and similar wall
coverings; window
transparencies of paper
1% 1%
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% 1%
4817
Envelopes, letter cards, plain
postcards and correspondence
cards, of paper or
paperboard; boxes, pouches,
wallets and writing
compendiums, of paper or
paperboard, containing an
assortment of paper stationery
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
96
4817100001
Postal/ Non-Postal Stationeries
such as various type and size
of Plain/Printed Envelopes,
Window/Airmail Envelopes/
Canvas Coated Products not
elsewhere specified
Kg 4.7% 4 1%
4817100002
Envelopes, letter cards, plain
post cards and
correspondence cards made
of : Pulp Board/Grey Board
Kg 7.9% 2 1%
4817100003
Envelopes, letter cards, plain
post cards and
correspondence cards made
of : Art Board
Kg 7.9% 5.5 1%
4817000099 Others 1% 1%
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, napkins for
babies, tampons, 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
48180001 Paper Serviettes
100 pkts of
50 tissues
each
3% 22 1%
48180099 Others 1% 1%
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
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
97
48191001
Boxes/Cartons made out of
paper board /Corrugated card
board /Laminated Board /Kraft
paper/printed or un printed
Laminated, Coated or Uncoated,
Varnished or Un varnished
Kg. 3.6% 2.7 1%
48191002 Folding Box Board 1% 1%
48191099 Others 1% 1%
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
4820200001
Ruled/ Un-ruled/ Printed with
Soft/ Hard Cover with or
without PVC/ BOPP jacket/
Laminated Stationery items like
Exercise Book/ Diary/
Notebook/ Register/ Writing
Pad/ Drawing Book
Kg 6.8% 4 1%
4820200002
Registers, accounts books, note
books, order books, receipt
books, letter pads,
memorandum pads, diaries,
exercise books, made of :
Printing & Writing Paper.
Kg 7.7% 5.2 1%
4820200003
Registers, accounts books, note
books, order books, receipt
books, letter pads,
memorandum pads, diaries,
exercise books, made of :
Cream Wove Paper.
Kg 7.9% 4.8 1%
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
98
4820200004
Registers, accounts books, note
books, order books, receipt
books, letter pads,
memorandum pads, diaries,
exercise books, made of :
Maplitho Paper.
Kg 8.2% 5 1%
4820200005
Registers, accounts books, note
books, order books, receipt
books, letter pads,
memorandum pads, diaries,
exercise books, made of : M.G.
Tissue Paper.
Kg 8.2% 4 1%
4820200006
Registers, accounts books, note
books, order books, receipt
books, letter pads,
memorandum pads, diaries,
exercise books, made of : Art
Paper/Board.
Kg 7.9% 5.7 1%
4820200007
Registers, accounts books, note
books, order books, receipt
books, letter pads,
memorandum pads, diaries,
exercise books, made of : Grey
Board/Pulp Board.
Kg 7.9% 2.7 1%
4820200008
Registers, accounts books, note
books, order books, receipt
books, letter pads,
memorandum pads, diaries,
exercise books, made of : Straw
Board/Mill Board.
Kg 7.9% 2.7 1%
4820200009
File folders/file folders with
zips and clips (GSM to be
specified)
Kg. 3.4% 2 1%
4820200099 Others 1% 1%
4821
Paper or paperboard labels of
all kinds, whether or not
printed
48211010 Paper Tags 1% 1%
4821000099 Others 1% 1%
4822
Bobbins, spools, cops and
similar supports of paper
pulp, paper or paperboard
(whether or not perforated or
hardened)
1% 1%
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
99
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
48237010
Moulded Paper Pulp Egg Trays
1% 1%
48239015
Paper Cones made of relevant
paper board
Kg 5% 2.2 1%
4823901801
Metallized Paper (26 GSM to
120 GSM)
Kg
3.9%
4.5 1%
4823901802
Double Side Decorative
Laminates with Barrier Paper
1 Sq.Mtr x
10.00 mm
thickness of
14.5 kg +/-
2.5%
5.5% 49.5 1%
4823901803
Industrial Laminates (Paper based
electrical)
Kg 2.8% 4.3 1%
4823901804
Industrial Laminates (paper based
mechanical)
Kg 2.5% 4 1%
4823901805
Single Side Decorative
Laminates with barrier paper
1 sq meter x 1
mm
Thickness of
wt. 1.45 Kg
+/-2.5%
8.2% 7 1%
4823901806
Decorative handicraft articles
made of papier mache
4.3% 1%
4823000099
Others
1% 1%
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
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
100
4901990001
Single/ Multi Colour Printed
Books with/ without Soft/ Hard,
PVC/ BOPP Laminated Jacket
Cover
Kg 4.8% 3.6 1%
4901990002
Books all sorts, other than those
made of newsprint and
excluding educational books
made out of duty paid
writing /printing paper.
Kg 7.9% 5.4 1%
4901000099 Others 1% 1%
4902
Newspapers, journals and
periodicals, whether or not
illustrated or containing
advertising material
49029020
Periodicals/ Magazines other
than those made of newsprint.
Kg 7.9% 4.5 1%
4902000099 Others 1% 1%
4903
Children's picture, drawing
or colouring books 1% 1%
4904
Music, printed or in
manuscript, whether or not
bound or illustrated
1% 1%
4905
Maps and hydrographic or
similar charts of all kinds,
including atlases, wall maps,
topographical plans and
globes, printed
4905999001
Maps and hydrographic or
similar charts of all kinds
including atlases, wall maps,
printed topographical plans
made of :Printing & Writing
Paper
Kg 7.9% 5.6 1%
4905999002
Maps and hydrographic or
similar charts of all kinds
including atlases, wall maps,
printed topographical plans
made of : Cream Wove Paper
Kg 7.9% 4.9 1%
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
101
4905999003
Maps and hydrographic or
similar charts of all kinds
including atlases, wall maps,
printed topographical plans
made of : Maplitho Paper
Kg
7.9% 5.2 1%
4905999004
Maps and hydrographic or
similar charts of all kinds
including atlases, wall maps,
printed topographical plans
made of : M.G. Tissue Paper
Kg
7.9% 4.5 1%
4905999005
Maps and hydrographic or
similar charts of all kinds
including atlases, wall maps,
printed topographical plans
made of : Art Paper/Board
Kg 7.9% 5.8 1%
4905999006
Maps and hydrographic or
similar charts of all kinds
including atlases, wall maps,
printed topographical plans
made of : Grey Board/Pulp
Board
Kg 7.9% 2.7 1%
4905999007
Maps and hydrographic or
similar charts of all kinds
including atlases, wall maps,
printed topographical plans
made of : Straw Board/Mill
Board
Kg 7.9% 2.5 1%
4905999008
Printed postcard and / or
greeting cards made from art
paper/art board.
Kg 7.9% 5.8 1%
4905900099 Others 1% 1%
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% 1%
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
102
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% 1%
4908 Transfers (decalcomanias) 1% 1%
4909
Printed or illustrated
postcards; printed cards
bearing personal greetings,
messages or announcements,
whether or not illustrated,
with or without envelopes or
trimmings
1% 1%
4910
Calendars of any kind,
printed, including calendar
blocks
1% 1%
4911
Other printed matter,
including printed pictures
and photographs
1% 1%
CHAPTER – 50
Silk
5001
Silk-worm cocoons suitable
for reeling
1% 1%
5002 Raw silk (not thrown) 1% 1%
5003
Silk waste (including cocoons
unsuitable for reeling, yarn
waste and garnetted stock)
1% 1%
5004
Silk yarn (other than yarn
spun from silk waste) not put
up for retail sale
Kg 11.7% 148 8.5% 107
5005
Yarn spun from silk waste,
not put up for retail sale
Kg 11.7% 30 8.5% 21.8
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 11.7% 148 8.5% 107
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
103
500602 Others Kg 11.7% 30 8.5% 21.8
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 11% 330 5.9% 177.0
500702 Fabrics of noil silk Kg 11% 71 5.9% 38.5
500703 Others Kg 11% 44 5.9% 23.5
CHAPTER – 51
Wool, Fine or Coarse Animal hair, Horsehair Yarn and Woven Fabrics
5101 Wool, not carded or combed 1% 1%
5102
Fine or coarse animal hair,
not carded or combed
1% 1%
5103
Waste of wool or of fine or
coarse animal hair, including
yarn waste but excluding
garnetted stock
1% 1%
5104
Garnetted stock of wool or of
fine or coarse animal hair
1% 1%
5105
Wool and fine or coarse
animal hair, carded or
combed (including combed
wool in fragments)
510501 Wool tops Kg 4.4% 19 3.8% 16
510502 Others 1% 1%
5106
Yarn of carded wool, not put
up for retail sale
510601
Containing 85% or more by
weight of wool, grey - weaving
quality
Kg 4.8% 26 3.9% 20.7
510602
Containing 85% or more by
weight of wool, dyed - weaving
quality
Kg 5.7% 30 4.3% 22.7
510603
Containing 85% or more by
weight of wool, grey -Hosiery/
knitting quality.
Kg 4.8% 16.2 3.9% 13.1
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
104
510604
Containing 85% or more by
weight of wool, dyed -Hosiery/
knitting quality.
Kg 5.7% 19 4.3% 14.3
510605
Woollen-MMF blended yarn,
grey ( MMF content less than
50% by weight)
Kg 6.5% 19.9 3.9% 11.9
510606
Woollen-MMF blended yarn,
dyed ( MMF content less than
50% by weight)
Kg 7.2% 20.6 4.3% 12.3
510607 Others (Grey) Kg 4.8% 9.6 3.9% 7.8
510608 Others (Dyed) Kg 5.7% 12.7 4.3% 9.5
5107
Yarn of combed wool, not put
up for retail sale
510701
Containing 85% or more by
weight of wool, grey - weaving
quality
Kg 4.8% 26 3.9% 20.7
510702
Containing 85% or more by
weight of wool, dyed - weaving
quality
Kg 5.7% 30 4.3% 22.7
510703
Containing 85% or more by
weight of wool, grey -Hosiery/
knitting quality.
Kg 4.8% 16.2 3.9% 13.1
510704
Containing 85% or more by
weight of wool, dyed -Hosiery/
knitting quality.
Kg 5.7% 19 4.3% 14.3
510705
Woollen-MMF blended yarn,
grey ( MMF content less than
50% by weight)
Kg 6.5% 19.9 3.9% 11.9
510706
Woollen-MMF blended yarn,
dyed ( MMF content less than
50% by weight)
Kg 7.2% 20.6 4.3% 12.3
510707 Others (Grey) Kg 4.8% 9.6 3.9% 7.8
510708 Others (Dyed) Kg 5.7% 12.7 4.3% 9.5
5108
Yarn of fine animal hair
(carded or combed), not put
up for retail sale
510801 Grey Kg 4.8% 26 3.9% 20.7
510802 Dyed Kg 5.7% 30 4.3% 22.7
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
105
5109
Yarn of wool or fine animal
hair, put up for retail sale
510901 Grey Kg 4.8% 26 3.9% 20.7
510902 Dyed Kg 5.7% 30 4.3% 22.7
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 4.8% 9.6 3.9% 7.8
511002 Dyed Kg 5.7% 12.7 4.3% 9.5
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 5.1% 60 2.6% 30.3
511102
Containing 85% or more by
weight of wool or of fine
animal hair, dyed.
Kg 6.0% 65 3.2% 34.5
511103 Others (Grey) Kg 5.7% 33.3 2.6% 15.2
511104 Others (Dyed) Kg 6.5% 42 3.2% 20
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 5.1% 60 2.6% 30.3
511202
Containing 85% or more by
weight of wool or of fine
animal hair, dyed.
Kg 6.0% 65 3.2% 34.5
511203 Others (Grey) Kg 5.7% 33.3 2.6% 15.2
511204 Others (Dyed) Kg 6.5% 42 3.2% 20
5113
Woven fabrics of coarse
animal hair or of horse hair
511301 Grey Kg 4.6% 22.1 2.6% 12.5
511302 Dyed Kg 5.3% 26.2 3.2% 15.8
CHAPTER – 52
52 Cotton
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
106
5201
Cotton, not carded or
combed
Nil Nil
5202
Cotton waste (including
yarn waste and garnetted
stock)
1%
1%
5203 Cotton, carded or combed 1% 1%
5204
Cotton sewing thread,
whether or not put up for
retail sale
KG 2.9% 8.8 1%
5205
Cotton yarn (other than
sewing thread), containing
85% or more by weight of
cotton, not put up for retail
sale
520501 Grey Nil Nil
520502 Dyed Nil Nil
5206
Cotton yarn (other than
sewing thread), containing
less than 85% by weight of
cotton, not put up for retail
sale
520601 Grey Nil Nil
520602 Dyed Nil Nil
5207
Cotton yarn (other than
sewing thread) put up for
retail sale
520701 Grey Nil Nil
520702 Dyed Nil Nil
5208
Woven fabrics of cotton,
containing 85% or more by
weight of cotton, weighing
not more than 200 g/m2
520801 Grey KG 3.7% 12 1%
520802 Dyed KG 4.2% 14 1%
520803 Lungis KG 4.2% 14 1%
520804 Real Madras Handkerchiefs KG 4.2% 14 1%
5209
Woven fabrics of cotton,
containing 85% or more by
weight of cotton, weighing
more than 200 g/m2
520901 Grey KG 3.7% 12 1%
520902 Dyed KG 4.2% 14 1%
520903 Lungis KG 4.2% 14 1%
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
107
520904 Real Madras Handkerchiefs KG 4.2% 14 1%
520905 Denim fabrics KG 4.3% 16.2 1%
520906
Denim fabrics containing 1%
or more by weight of
spandex/ lycra/elastane
KG 4.6% 17.4 1%
5210
Woven fabrics of cotton,
containing less than 85% by
weight of cotton, mixed
mainly or solely with manmade
fibres, weighing not
more than 200 g/m2
521001 Grey KG 4.2% 15 1%
521002 Dyed KG 4.7% 18.5 1%
5211
Woven fabrics of cotton,
containing less than 85% by
weight of cotton, mixed
mainly or solely with manmade
fibres, weighing more
than 200 g/m2
521101 Grey KG 4.2% 15 1%
521102 Dyed KG 4.7% 18.5 1%
5212
Other woven fabrics of
cotton
521201 Grey KG 3.7% 12 1%
521202 Dyed KG 4.2% 14 1%
CHAPTER – 53
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% 1%
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% 1%
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
108
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% 1%
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% 1%
5306 Flax yarn
530601 Grey KG 7.6% 17.7 4.3% 10
530602 Dyed KG 8.5% 22 4.7% 12.2
5307
Yarn of jute or of other
textile bast fibres of heading
5303
2.3% 1%
5308
Yarn of other vegetable
textile fibres; paper yarn
1% 1%
5309 Woven fabrics of flax
530901 Grey KG 6.4% 31.5 2.5% 12.3
530902 Dyed KG 7.4% 36.6 3% 14.8
5310
Woven fabrics of jute or of
other textile base fibres of
heading 5303
1%
1%
5311
Woven fabrics of other
vegetable textile fibres;
woven fabrics of paper yarn
1 %
1%
CHAPTER – 54
54 Man-made filaments
5401
Sewing thread of man-made
filaments, whether or not put
up for retail sale
KG 9.6% 18.2 2.2% 4.2
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
109
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 9.6% 13 1.4% 2.0
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 10.8% 16 1.8% 2.7
540203 Others (Grey) KG 1.4% 2 1.4% 2
540204 Others (Dyed) KG 1.8% 2.7 1.8% 2.7
5403
Artificial filament yarn
(other than sewing thread),
not put for retail sale,
including artificial mono
filament of less than 67
decitex
540301 Grey KG 1% 2 1% 2
540302 Dyed KG 1.2% 2.4 1.2% 2.4
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
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
110
540401 Grey KG 1.4% 2 1.4% 2
540402 Dyed KG 1.8% 2.7 1.8% 2.7
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
540501 Grey KG 1% 2 1% 2
540502 Dyed KG 1.2% 2.4 1.2% 2.4
5406
Man-made filament yarn
(other than sewing thread),
put up for retail sale
540601 Grey KG 1% 2 1% 2
540602 Dyed KG 1.2% 2.4 1.2% 2.4
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% 20 1.3% 3.6
540702
Woven fabrics containing 85%
or more by weight of Synthetic
Filament Yarn (Dyed)
KG 8 % 23 1.5% 4.3
540703
Woven fabrics containing 85%
or more by weight of Manmade
Filament Yarn and Manmade
Staple Fibre (Grey)
KG 7.7 % 22 1.3 % 3.7
540704
Woven fabrics containing 85%
or more by weight of Manmade
Filament Yarn and Manmade
Staple Fibre (Dyed)
KG 8.6% 26 1.5% 4.5
540705
Woven fabrics containing less
than 85% by weight of Manmade
Filament Yarn and/or
Man-made Staple Fibre (Grey)
KG 6.6% 21 1.3% 4.1
540706
Woven fabrics containing less
than 85% by weight of Manmade
Filament Yarn and/or
KG 7.5% 25 1.5% 5
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
111
Man-made Staple Fibre
(Dyed))
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 7.6% 21 1.3% 3.6
540802
Woven fabrics containing 85%
or more by weight of artificial
filament yarn(Dyed)
KG 8.5% 25 1.5% 4.4
540803
Woven fabrics containing 85%
or more by weight of manmade
filament yarn and manmade
staple fibre (Grey)
KG 7.7% 22 1.3% 3.7
540804
Woven fabrics containing 85%
or more by weight of manmade
filament yarn and manmade
staple fibre (Dyed)
KG 8.6% 26 1.5% 4.5
540805
Woven fabrics containing less
than 85% by weight of manmade
filament yarn and / or
man-made staple fibre (Grey)
KG 6.6% 21 1.3% 4.1
540806
Woven fabrics containing less
than 85% by weight of manmade
filament yarn and / or
man-made staple fibre (Dyed)
KG 7.5% 25 1.5% 5.0
CHAPTER – 55
55
Man Made Staple Fibres
5501 Synthetic filament tow KG 2.2% 1.3 2.2% 1.3
5502 Artificial filament tow KG 1% 1.1 1% 1.1
5503
Synthetic staple fibres, not
carded, combed or otherwise
processed for spinning
KG 2.2% 2 2.2% 2
5504
Artificial staple fibres, not
carded, combed or otherwise
processed for spinning
KG 1% 1.3 1% 1.3
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
112
5505
Waste (including noils, yarn
waste and garnetted stock) of
man-made fibres
KG 9.3% 4.8 2% 1
5506
Synthetic staple fibres,
carded, combed or otherwise
processed for spinning
KG 2.2% 2 2.2% 2
5507
Artificial staple fibres,
carded, combed or otherwise
processed for spinning
KG 1% 1.3 1% 1.3
5508
Sewing thread of man-made
staple fibres, whether or not
put up for retail sale
KG 9.4% 19.4 1.4% 2.9
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 9.4% 18 1.4% 2.7
550902
Yarn containing 85% or more
by weight of MMF (Dyed)
KG 10.3% 21 1.8% 3.7
550903
Other yarn, mixed mainly or
solely with cotton (Grey)
KG 7.1% 10 1.8% 2.5
550904
Other yarn, mixed mainly or
solely with cotton (Dyed)
KG 7.6% 12.8 2.3% 2.9
550905
Other yarn, mixed mainly or
solely with Wool or fine
animal hair (Grey)
KG 7.9% 15.8 2.9% 5.8
550906
Other yarn, mixed mainly or
solely with Wool or fine
animal hair (Dyed)
KG 8.1% 17.9 3.1% 6.9
550907 Other (Grey) KG 7.1% 9 1.8% 2.3
550908 Other( Dyed) KG 7.3% 10.4 2.1% 3.0
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 10.2% 17 1.1% 1.8
551002
Yarn containing 85% or more
by weight of MMF (Dyed)
KG 10.9% 20 1.4% 2.6
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
113
551003
Other yarn, mixed mainly or
solely with cotton (Grey)
KG 7.7% 11 1.3% 1.9
551004
Other yarn, mixed mainly or
solely with cotton (Dyed)
KG 8% 13.5 1.6% 2.7
551005
Other yarn, mixed mainly or
solely with Wool or fine
animal hair (Grey)
KG 8.6% 17.2 2% 4
551006
Other yarn, mixed mainly or
solely with Wool or fine
animal hair (Dyed)
KG 8.9% 19.7 2.2% 4.9
551007 Other (Grey) KG 7.7% 10 1.3% 1.7
551008 Other( Dyed) KG 8% 11.4 1.5% 2.1
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 9.4% 18 1.4% 2.7
551102
Yarn containing 85% or more
by weight of MMF (Dyed)
KG 10.3% 21 1.8% 3.7
551103
Other yarn, mixed mainly or
solely with cotton (Grey)
KG 7.1% 10 1.8% 2.5
551104
Other yarn, mixed mainly or
solely with cotton (Dyed)
KG 7.6% 12.8 2.3% 2.9
551105
Other yarn, mixed mainly or
solely with Wool or fine
animal hair (Grey)
KG 7.9% 15.8 2.9% 5.8
551106
Other yarn, mixed mainly or
solely with Wool or fine
animal hair (Dyed)
KG 8.1% 17.9 3.1% 6.9
551107 Other (Grey) KG 7.1% 9 1.8% 2.3
551108 Other( Dyed) KG 7.3% 10.4 2.1% 3.0
5512
Woven fabrics of synthetic
staple fibres, containing 85%
or more by weight of
synthetic staple fibres
551201 Grey KG 8% 23 1.1% 3.2
551202 Dyed KG 8.8% 26 1.3% 3.8
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
114
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 6.7% 21 1.1% 3.4
551302 Dyed KG 7.5% 23 1.3% 4
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 6.7% 21 1.1% 3.4
551402 Dyed KG 7.5% 23 1.3% 4
5515
Other woven fabrics of
synthetic staple fibres
551501
Containing 85% or more by
weight of Man-made Staple
Fibre and/ or Man-made
Filament Yarn (Grey)
KG 8% 23 1.1% 3.2
551502
Containing 85% or more by
weight of Man-made Staple
Fibre and /or Man-made
Filament Yarn (Dyed)
KG 8.8% 26 1.3% 3.8
551503
Containing less than 85% by
weight of Man-made Staple
Fibre and / or Man-made
Filament Yarn (Grey)
KG 6.5% 21 1.1% 3.6
551504
Containing less than 85% by
weight of Man-made Staple
Fibre and / or Man-made
Filament Yarn (Dyed)
KG 7.4% 22.4 1.3% 3.9
5516
Woven fabrics of artificial
staple fibres
551601
Containing 85% or more by
weight of Man-made Staple
Fibre and / or Man-made
Filament Yarn (Grey)
KG 8% 23 1.1% 3.2
551602
Containing 85% or more by
weight of Man-made Staple
Fibre and / or Man-made
Filament Yarn (Dyed)
KG 8.8% 26 1.3% 3.8
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
115
551603
Containing less than 85% by
weight of Man-made Staple
Fibre and / or Man-made
Filament Yarn (Grey)
KG 6.5% 21 1.1% 3.6
551604
Containing less than 85% by
weight of Man-made Staple
Fibre and / or Man-made
Filament Yarn (Dyed)
KG 7.4% 22.4 1.3% 3.9
CHAPTER – 56
Wadding, Felt and Non-Woven; special yarns; twine, cardage, 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 4.8% 9 3.1% 5.8
560102 Of MMF KG 7.4% 11.7 1%
560103 Of Cotton and others KG 3.5% 7.3 1%
5602
Felt, whether or not
impregnated, coated, covered
or laminated
560201 Of Wool KG 4.8% 9 3.1% 5.8
560202 Of MMF KG 7.4% 11.7 1%
560203 Of Cotton and others KG 3.5% 7.3 1%
5603
Nonwovens, whether or not
impregnated, coated, covered
or laminated
560301 Of Wool KG 4.8% 9 3.1% 5.8
560302 Of MMF KG 7.4% 11.7 1%
560303 Of Cotton and others KG 3.5% 7.3 1%
5604
Rubber thread and cord,
textile covered; textile yarn,
and strip and the like of
heading 54 04 or 54 05,
impregnated, coated, covered
or sheathed with rubber or
plastics
KG 8% 12.7 2.4% 3.8
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
116
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
560501 Imitation Zari KG 2.7% 13.6 2.7% 13.6
560502 Others 1% 1%
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 waleyarn
560601 Of Wool KG 4.8% 9 3.1% 5.8
560602 Of MMF KG 7.4% 11.7 1%
560603 Of Cotton and others KG 3.5% 7.3 1%
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 11.4% 36 4.1% 12.9
560702 Others of plastic materials KG 9.9% 13.5 2.4% 3.2
560703 Others of MMF KG 8.4% 13.5 2.4% 3.8
560704 Others KG 3.5% 7.3 1%
5608
Knotted netting of twine,
cordage or rope; made up
fishing nets and other made
up nets, of textile materials
of man-made textile
materials:
560801 Polyamide tyre cord twine KG 11.4% 36 4.1% 12.9
560802 Others of plastic materials KG 9.9% 13.5 2.4% 3.2
560803 Others of MMF KG 8.4% 13.5 2.4% 3.8
560804 Fishing nets KG 12% 60 2.6% 13
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
117
560805 Others KG 3.5% 7.3 1%
5609
Articles of yarn, strip or the
like of heading 5404 or 54
05, twine, cordage, rope or
cables, not elsewhere
specified or included
KG 3.5% 7.3 1%
CHAPTER – 57
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 Sqm 9.2% 362 3% 118
570102 Of Silk Sqm 14.5% 2573 8% 1419
570103 Of man made fibres Sqm 8.9% 267 2.9% 87
570199 Others 2.5% 1%
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 Sqm 10% 300 3% 90
570202 Of silk Sqm 14.5% 982 8% 542
570203 Of man made fibres Sqm 9.1% 171 2.5% 47
570204 Of Cotton KG 8.9 % 29 3.7% 12
570205 Of Jute 3.5% 1%
570206 Of Coir 3.5% 1%
570299 Others 2.5% 1%
5703
Carpets and other textile
floor coverings, tufted,
whether or not made up
570301
Tufted woollen floor
coverings, all sorts
Sqm 10.4% 297 3% 86
570302 Of man made fibres Sqm 10.3% 205 2.5% 50
570399 Others 2.5% 1%
5704
Carpets and other textile
floor coverings, of felt, not
tufted or flocked, whether or
not made up
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
118
570401 Of wool Sqm 8.8% 183 2.6% 54
570402 Of man made fibres Sqm 8.8% 183 2.6% 54
570499 Others 2.5% 1%
5705
Other carpets and other
textile floor coverings,
whether or not made up
570501
Cotton Durries/Cotton Rugs
(including Chindi Durries/
Cotton Chenille Durries/Rag
Rug Durries/ Printed Durries/
Druggets/ Mats and Mattings
including Bath Mats, where
cotton predominates by
weight
KG 8.9 % 29 3.7% 12
570502
Woolen Durries/Woolen Rugs
(including Chindi Durries/
Woolen Chenille Durries/Rag
Rug Durries/ Printed Durries/
Druggets/ Mats and Mattings
including Bath Mats, where
Wool predominates by weight
KG 8.9 % 29 3.7% 12
570503 Other 2.5% 1%
CHAPTER – 58
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 4.8% 19.5 3.1% 12.6
580102 Of Man Made Fibres KG 7.4% 24 1%
580103 Of Cotton and others KG 3.5% 10 1%
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 4.8% 25.2 1%
5803
Gauze, other than narrow
fabrics of heading 5806
KG 4.8% 11.4 1%
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
119
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 4.8% 11.4 1%
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 4.8% 11.4 1%
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 7.4% 17.4 1%
580602 Of Cotton and others KG 3.6% 8.7 1%
5807
Labels, badges and similar
articles of textile materials,
in the piece, in strips or cut
to shape or size, not
embroidered
KG 4.8% 11.4 1%
5808
Braids in the piece;
ornamental trimmings in the
piece, without embroidery,
other than knitted or
crocheted; tassels, pompons
and similar articles
KG 4.8% 11.4 1%
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
580901 Imitation Zari KG 2.7% 13.6 2.7% 13.6
580902 Others 1% 1%
5810
Embroidery in the piece, in
strips or in motifs
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
120
581001 Of Silk
Per Kg. of
Silk content
11% 330 5.9% 177
581099 Others KG 4.8% 25.2 1%
5811
Quilted textile products in
the piece, composed of one or
more layers of textile
materials assembled with
padding by stitching or
otherwise, other than
embroidery of heading 5810
KG 4.8% 11.4 1%
CHAPTER – 59
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 Man Made Fibres KG 8.1% 12.7 2.3% 3.6
590102 Of Cotton and others KG 3.8% 8.1 1%
5902
Tyre cord fabric of high
tenacity yarn of nylon or
other polyamides, polyesters
or viscose rayon
KG 10.8% 35 2.3% 7.4
5903
Textile fabrics, impregnated,
coated, covered or laminated
with plastics, other than
those of heading 5902
590301 Of Man Made Fibres KG 8.1% 12.7 2.3% 3.6
590302 Of Cotton and others KG 3.8% 8.1 1%
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
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
121
590401 Of Man Made Fibres KG 8.1% 12.7 2.3% 3.6
590402 Of Cotton and others KG 3.8% 8.1 1%
5905 Textile wall coverings
590501 Of Man Made Fibres KG 8.1% 12.7 2.3% 3.6
590502 Of Cotton and others KG 3.8% 8.1 1%
5906
Rubberised textile fabrics,
other than those of heading
5902
590601 Of Man Made Fibres KG 8.1% 12.7 2.3% 3.6
590602 Of Cotton and others KG 3.8% 8.1 1%
5907
Textile fabrics otherwise
impregnated, coated or
covered; painted canvas
being theatrical scenery,
studio back-cloths or the like
590701 Of Man Made Fibres KG 8.1% 12.7 2.3% 3.6
590702 Of Cotton and others KG 3.8% 8.1 1%
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 Man Made Fibres Kg 8.1% 12.7 2.3% 3.6
590802 Of Cotton and others Kg 3.8% 8.1 1%
5909
Textile hose piping and
similar textile tubing, with or
without lining, armour or
accessories of other materials
590901 Of Man Made Fibres Kg. 8.1% 12.7 2.3% 3.6
590902 Of Cotton and others Kg. 3.8% 8.1 1%
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 Man Made Fibres Kg 8.1% 12.7 2.3% 3.6
591002 Of Cotton and others Kg 3.8% 8.1 1%
5911
Textile products and articles,
for technical uses, specified
in Note 7 to this Chapter
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
122
591101 Of Man Made Fibres Kg. 8.1% 12.7 2.3% 3.6
591102 Of Cotton and others Kg. 3.8% 8.1 1%
CHAPTER – 60
60 Knitted or crocheted fabrics
6001
Pile fabrics, including "long
pile" fabrics and terry
fabrics, knitted or crocheted
600101 Of Wool Kg. 4.9% 19.8 3.1% 12.5
600102 Of Man Made Fibres Kg. 7.5% 24.6 1%
600103 Of Cotton and others Kg. 4.2% 15.6 1%
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. 4.9% 19.8 3.1% 12.5
600202 Of Man Made Fibres Kg. 7.5% 24.6 1%
600203 Of Cotton and others Kg. 4.2% 15.6 1%
6003
Knitted or crocheted fabrics
of a width not exceeding 30
cm , other than those of
heading 6001 or 6002
600301 Of Wool Kg. 4.9% 19.8 3.1% 12.5
600302 Of Man Made Fibres Kg. 7.5% 24.6 1%
600303 Of Cotton and others Kg. 4.2% 15.6 1%
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. 4.9% 19.8 3.1% 12.5
600402 Of Man Made Fibres Kg. 7.5% 24.6 1%
600403 Of Cotton and others Kg. 4.2% 15.6 1%
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
123
6005
Warp knit fabrics
(including those made on
galloon knitting machines),
other than those of headings
6001 to 6004
600501 Of Wool Kg. 4.9% 19.8 3.1% 12.5
600502 Of Man Made Fibres Kg. 7.5% 24.6 1%
600503 Of Cotton and others Kg. 4.2% 15.6 1%
6006
Other knitted or crocheted
fabrics
600601 Of Wool K g . 4 . 9 % 1 9 . 8 3 . 1 % 1 2 . 5
600602 Of Man Made Fibres Kg. 7.5% 24.6 1%
600603 Of Cotton and others Kg. 4.2% 15.6 1%
CHAPTER – 61
61
Articles of
Apparel and Clothing Accessories, Knitted or Crocheted
6101
Men's or boys' overcoats,
carcoats, capes, cloaks,
anoraks (including skijackets),
wind-cheaters, windjackets
and similar articles,
knitted or crocheted, other
than those of heading 6103
610101 Of Cotton piece 7.5% 42 2.2% 12
610102
Of Blend containing Cotton and
Man Made Fibre
piece 8.6% 44 2.2% 11.3
610103 Of Man Made Fibres piece 9.5% 45 2.4% 11.4
610104
Of Silk (other than containing
Noil silk)
piece 10% 80 3.6% 28.9
610105 Of Noil Silk piece 10% 20 3.6% 7.2
610106 Of Wool piece 7.5% 41 2.9% 16
610107
Of Blend containing Wool and
Man Made Fibre
piece 8.6% 44 2.2% 11.3
610108
Of Cotton containing 1% or
more by weight of spandex/
lycra/elastane
piece 8% 44 2.2% 12
610199 Of others piece 7.5% 34 2.2% 9.9
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
124
6102
Women's or girls' overcoats,
car-coats, capes, cloaks,
anoraks (including skijackets),
wind-cheaters, windjackets
and similar articles,
knitted or crocheted, other
than those of heading 6104
610201 Of Cotton piece 7.5% 42 2.2% 12
610202
Of Blend containing Cotton and
Man Made Fibre
piece 8.6% 44 2.2% 11.3
610203 Of Man Made Fibres piece 9.5% 45 2.4% 11.4
610204
Of Silk (other than containing
Noil silk)
piece 10% 80 3.6% 28.9
610205 Of Noil Silk piece 10% 20 3.6% 7.2
610206 Of Wool piece 7.5% 41 2.9% 16
610207
Of Blend containing Wool and
Man Made Fibre
piece 8.6% 44 2.2% 11.3
610208
Of Cotton containing 1% or
more by weight of spandex/
lycra/elastane
piece 8% 44 2.2% 12
610299 Of others piece 7.5% 34 2.2% 9.9
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, ensembles, jackets,
blazers, trousers
61030101 Of Cotton piece 7.5% 42 2.2% 12
61030102
Of Blend containing Cotton and
Man Made Fibre
piece 8.6% 44 2.2% 11.3
61030103 Of Man Made Fibres piece 9.5% 45 2.4% 11.4
61030104
Of Silk (other than containing
Noil silk)
piece 10% 80 3.6% 28.9
61030105 Of Noil Silk piece 10% 20 3.6% 7.2
61030106 Of Wool piece 7.5% 41 2.9% 16
61030107
Of Blend containing Wool and
Man Made Fibre
piece 8.6% 44 2.2% 11.3
61030108
Of Cotton containing 1% or
more by weight of spandex/
lycra/elastane
piece 8% 44 2.2% 12
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
125
61030199 Of others piece 7.5% 34 2.2% 9.9
610302 Others
61030201 Of Cotton piece 7.5% 36 2.2% 10.4
61030202
Of Blend containing Cotton and
Man Made Fibre
piece 8.6% 38 2.2% 9.8
61030203 Of Man Made Fibres piece 9.5% 40 2.4% 9.9
61030204
Of Silk (other than containing
Noil silk)
piece 10% 62 3.6% 22.7
61030205 Of Noil Silk piece 10% 17 3.6% 6.1
61030206 Of Wool piece 7.5% 41 2.9% 16
61030207
Of Blend containing Wool and
Man Made Fibre
piece 8.6% 38 2.2% 9.8
61030208
Of Cotton containing 1% or
more by weight of spandex/
lycra/elastane
piece 8% 38 2.2% 10.4
61030299 Of others piece 7.5% 25 2.2% 7.3
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, ensembles, jackets,
blazers, trousers
61040101 Of Cotton piece 7.5% 42 2.2% 12
61040102
Of Blend containing Cotton and
Man Made Fibre
piece 8.6% 44 2.2% 11.3
61040103 Of Man Made Fibres piece 9.5% 45 2.4% 11.4
61040104
Of Silk (other than containing
Noil silk)
piece 10% 80 3.6% 28.9
61040105 Of Noil Silk piece 10% 20 3.6% 7.2
61040106 Of Wool piece 7.5% 41 2.9% 16
61040107
Of Blend containing Wool and
Man Made Fibre
piece 8.6% 44 2.2% 11.3
61040108
Of Cotton containing 1% or
more by weight of spandex/
lycra/elastane
piece 8% 44 2.2% 12
61040199 Of others piece 7.5% 34 2.2% 9.9
610402 Others
61040201 Of Cotton piece 7.5% 36 2.2% 10.4
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
126
61040202
Of Blend containing Cotton and
Man Made Fibre
piece 8.6% 38 2.2% 9.8
61040203 Of Man Made Fibres piece 9.5% 40 2.4% 9.9
61040204
Of Silk (other than containing
Noil silk)
piece 10% 62 3.6% 22.7
61040205 Of Noil Silk piece 10% 17 3.6% 6.1
61040206 Of Wool piece 7.5% 41 2.9% 16
61040207
Of Blend containing Wool and
Man Made Fibre
piece 8.6% 38 2.2% 9.8
61040208
Of Cotton containing 1% or
more by weight of spandex/
lycra/elastane
piece 8% 38 2.2% 10.4
61040299 Of others piece 7.5% 25 2.2% 7.3 6105
Men's or boys' shirts, knitted
or crocheted
610501 Of Cotton piece 7.5% 36 2.2% 10.4 610502
Of Blend containing Cotton and
Man Made Fibre
piece 8.6% 38 2.2% 9.8 610503 Of Man Made Fibres piece 9.5% 40 2.4% 9.9 610504
Of Silk (other than containing
Noil silk)
piece 10% 62 3.6% 22.7 610505 Of Noil Silk piece 10% 17 3.6% 6.1 610506 Of Wool piece 7.5% 41 2.9% 16
610507
Of Blend containing Wool and
Man Made Fibre
piece 8.6% 38 2.2% 9.8
610508
Of Cotton containing 1% or
more by weight of spandex/
lycra/elastane
piece 8% 38 2.2% 10.4
610599 Of others piece 7.5% 25 2.2% 7.3
6106
Women's or girls' blouses,
shirts and shirt-blouses,
knitted or crocheted
610601 Of Cotton piece 7.5% 36 2.2% 10.4
610602
Of Blend containing Cotton and
Man Made Fibre
piece 8.6% 38 2.2% 9.8
610603 Of Man Made Fibres piece 9.5% 40 2.4% 9.9
610604
Of Silk (other than containing
Noil silk)
piece 10% 62 3.6% 22.7
610605 Of Noil Silk piece 10% 17 3.6% 6.1
610606 Of Wool piece 7.5% 41 2.9% 16
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
127
610607
Of Blend containing Wool and
Man Made Fibre
piece 8.6% 38 2.2% 9.8
610608
Of Cotton containing 1% or
more by weight of spandex/
lycra/elastane
piece 8% 38 2.2% 10.4
610699 Of others piece 7.5% 25 2.2% 7.3
6107
Men's or boys' underpants,
briefs, nightshirts, pyjamas,
bathrobes, dressing gowns
and similar articles, knitted
or crocheted
610701
Night shirts, pyjamas, bath
robes and dressing
gowns/underpants and
similar articles
61070101 Of Cotton piece 7.5% 26 2.2% 7.7
61070102
Of Blend containing Cotton and
Man Made Fibre
piece 8.6% 28 2.2% 7.2
61070103 Of Man Made Fibres piece 9.5% 29 2.4% 7.2
61070104
Of Silk (other than containing
Noil silk)
piece 10% 62 3.6% 22.7
61070105 Of Noil Silk piece 10% 17 3.6% 6.1
61070106 Of Wool piece 7.5% 33 2.9% 12.8
61070107
Of Blend containing Wool and
Man Made Fibre
piece 8.6% 28 2.2% 7.2
61070108
Of Cotton containing 1% or
more by weight of spandex/
lycra/elastane
piece 8% 28 2.2% 7.7
61070199 Of others piece 7.5% 25 2.2% 7.3
610702
Others (briefs and similar
articles)
61070201 Of Cotton piece 7.5% 12 2.2% 3.5
61070202
Of Blend containing Cotton and
Man Made Fibre
piece 8.6% 13 2.2% 3.3
61070203 Of Man Made Fibres piece 9.5% 13 2.4% 3.3
61070204
Of Silk (other than containing
Noil silk)
piece 10% 53 3.6% 19.1
61070205 Of Noil Silk piece 10% 19 3.6% 6.9
61070206 Of Wool piece 7.5% 12 2.9% 4.6
61070207
Of Blend containing Wool and
Man Made Fibre
piece 8.6% 13 2.2% 3.3
61070208 Of Cotton containing 1% or piece 8% 13 2.2% 3.5
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
128
more by weight of spandex/
lycra/elastane
61070299 Others piece 7.5% 9 2.2% 2.9
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, pyjamas,
negligees bath robes and
dressing gowns, slips,
Petticoats and similar articles
61080101 Of Cotton piece 7.5% 26 2.2% 7.7
61080102
Of Blend containing Cotton and
Man Made Fibre
piece 8.6% 28 2.2% 7.2
61080103 Of Man Made Fibres piece 9.5% 29 2.4% 7.2
61080104
Of Silk (other than containing
Noil silk)
piece 10% 62 3.6% 22.7
61080105 Of Noil Silk piece 10% 17 3.6% 6.1
61080106 Of Wool piece 7.5% 33 2.9% 12.8
61080107
Of Blend containing Wool and
Man Made Fibre
piece 8.6% 28 2.2% 7.2
61080108
Of Cotton containing 1% or
more by weight of spandex/
lycra/elastane
piece 8% 28 2.2% 7.7
61080199 Of others piece 7.5% 25 2.2% 7.3
610802
Others ( Briefs, Panties and
similar articles)
61080201 Of Cotton piece 7.5% 12 2.2% 3.5
61080202
Of Blend containing Cotton and
Man Made Fibre
piece 8.6% 13 2.2% 3.3
61080203 Of Man Made Fibres piece 9.5% 13 2.4% 3.3
61080204
Of Silk (other than containing
Noil silk)
piece
10% 53 3.6% 19.1
61080205 Of Noil Silk piece 10% 19 3.6% 6.9
61080206 Of Wool piece 7.5% 12 2.9% 4.6
61080207
Of Blend containing Wool and
Man Made Fibre
piece 8.6% 13 2.2% 3.3
61080208
Of Cotton containing 1% or
more by weight of spandex/
lycra/elastane
piece 8% 13 2.2% 3.5
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
129
61080299 Others piece 7.5% 9 2.2% 2.9
6109
T-shirts, singlets and other
vests, knitted or crocheted
610901 Of Cotton piece 7.5% 26 2.2% 7.7
610902
Of Blend containing Cotton and
Man Made Fibre
piece 8.6% 28 2.2% 7.2
610903 Of Man Made Fibres piece 9.5% 29 2.4% 7.2
610904
Of Silk (other than containing
Noil silk)
piece 10% 62 3.6% 22.7
610905 Of Noil Silk piece 10% 17 3.6% 6.1
610906 Of Wool piece 7.5% 33 2.9% 12.8
610907
Of Blend containing Wool and
Man Made Fibre
piece 8.6% 28 2.2% 7.2
610908
Of Cotton containing 1% or
more by weight of spandex/
lycra/elastane
piece 8% 28 2.2% 7.7
610999 Of others piece 7.5% 25 2.2% 7.3
6110 Jerseys, pullovers, cardigans,
waistcoats an similar articles,
knitted or crocheted
611001 Of Cotton piece 7.5% 60 2.2% 17.3
611002
Of Blend containing Cotton and
Man Made Fibre
piece 8.6% 65 2.2% 16.4
611003 Of Man Made Fibres piece 9.5% 66 2.4% 16.5
611004
Of Silk (other than containing
Noil silk)
piece 10% 120 3.6% 43.3
611005 Of Noil Silk piece 10% 31 3.6% 11.2
611006 Of Wool piece 7.5% 68 2.9% 26.4
611007
Of Blend containing Wool and
Man Made Fibre
piece 8.6% 65 2.2% 16.4
611008
Of Cotton containing 1% or
more by weight of spandex/
lycra/elastane
piece 8% 65 2.2% 17.3
611099 Of others piece 7.5% 58 2.2% 16.9
6111
Babies' garments and clothing
accessories, knitted or
crocheted
611101 Of Cotton piece 7.5% 22 2.2% 6.5
611102
Of Blend containing Cotton and
Man Made Fibre
piece 8.6% 24 2.2% 6.1
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
130
611103 Of Man Made Fibres piece 9.5% 24 2.4% 6.2
611104
Of Silk (other than containing
Noil silk)
piece 10% 32 3.6% 11.5
611105 Of Noil Silk piece 10% 12 3.6% 4.7
611106 Of Wool piece 7.5% 25 2.9% 9.3
611107
Of Blend containing Wool and
Man Made Fibre
piece 8.6% 24 2.2% 6.1
611108
Of Cotton containing 1% or
more by weight of spandex/
lycra/elastane
piece 8% 24 2.2% 6.5
611199 Others piece 7.5% 19 2.2% 5.5
6112
Track suits, ski suits and
swimwear, knitted or
crocheted
611201 Of Cotton piece 7.5% 30 2.2% 8.6
611202
Of Blend containing Cotton and
Man Made Fibre
piece 8.6% 32 2.2% 8.2
611203 Of Man Made Fibres piece 9.5% 33 2.4% 8.3
611204
Of Silk (other than containing
Noil silk)
piece 10% 62 3.6% 22.7
611205 Of Noil Silk piece 10% 17 3.6% 6.1
611206 Of Wool piece 7.5% 33 2.9% 12.8
611207
Of Blend containing Wool and
Man Made Fibre
piece 8.6% 32 2.2% 8.2
611208
Of Cotton containing 1% or
more by weight of spandex/
lycra/elastane
piece 8% 32 2.2% 8.6
611299 Of others piece 7.5% 25 2.2% 7.3
6113
Garments, made up of knitted
or crocheted fabrics of
heading 5903, 5906 or 5907
611301 Of Cotton KG 7.5% 60 2.2% 17.3
611302
Of Blend containing Cotton and
Man Made Fibre
KG 8.6% 65 2.2% 16.4
611303 Of Man Made Fibres KG 9.5% 66 2.4% 16.5
611304
Of Silk (other than containing
Noil silk)
KG 10% 310 3.6% 111.8
611305 Of Noil Silk KG 10% 105 3.6% 37.9
611306 Of Wool KG 7.5% 66 2.9% 25.3
611307
Of Blend containing Wool and
Man Made Fibre
KG 8.6% 65 2.2% 16.4
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
131
611399 Others KG 7.5% 53 2.2% 15.4
6114
Other garments, knitted or
crocheted
611401 Of Cotton KG 7.5% 60 2.2% 17.3
611402
Of Blend containing Cotton and
Man Made Fibre
KG 8.6% 65 2.2% 16.4
611403 Of Man Made Fibres KG 9.5% 66 2.4% 16.5
611404
Of Silk (other than containing
Noil silk)
KG 10% 310 3.6% 111.8
611405 Of Noil Silk KG 10% 105 3.6% 37.9
611406 Of Wool KG 7.5% 66 2.9% 25.3
611407
Of Blend containing Wool and
Man Made Fibre
KG 8.6% 65 2.2% 16.4
611499 Others KG 7.5% 53 2.2% 15.4
6115
Panty hose, tights, stockings,
socks and other hosiery,
including graduated
compression hosiery (for
example, stockings for
varicose veins) and footwear
without applied soles, knitted
or crocheted
611501 Of Cotton KG 7.5% 60 2.2% 17.3
611502
Of Blend containing Cotton and
Man Made Fibre
KG 8.6% 65 2.2% 16.4
611503 Of Man Made Fibres KG 9.5% 66 2.4% 16.5
611504
Of Silk (other than containing
Noil silk)
KG 10% 310 3.6% 111.8
611505 Of Noil Silk KG 10% 105 3.6% 37.9
611506 Of Wool KG 7.5% 66 2.9% 25.3
611507
Of Blend containing Wool and
Man Made Fibre
KG 8.6% 65 2.2% 16.4
611508
Of Cotton containing 1% or
more by weight of spandex/
lycra/elastane
KG 8% 65 2.2% 17.3
611599 Others KG 7.5% 53 2.2% 15.4
6116
Gloves, mittens and mitts,
knitted or crocheted
611601 Of Cotton KG 7.5% 60 2.2% 17.3
611602
Of Blend containing Cotton and
Man Made Fibre
KG 8.6% 65 2.2% 16.4
611603 Of Man Made Fibres KG 9.5% 66 2.4% 16.5
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
132
611604
Of Silk (other than containing
Noil silk)
KG 10% 310 3.6% 111.8
611605 Of Noil Silk KG 10% 105 3.6% 37.9
611606 Of Wool KG 7.5% 66 2.9% 25.3
611607
Of Blend containing Wool and
Man Made Fibre
KG 8.6% 65 2.2% 16.4
611608
Of Cotton containing 1% or
more by weight of spandex/
lycra/elastane
KG 8% 65 2.2% 16.4
611699 Others KG 7.5% 53 2.2% 15.4
6117
Other made up clothing
accessories, knitted or
crocheted; knitted or
crocheted parts of garments
or of clothing accessories
611701 Shawls
61170101 Of Cotton piece 7.5% 37 2.2% 10.8
61170102
Of Blend containing Cotton and
Man Made Fibre
piece 8.6% 40 2.2% 10.2
61170103 Of Man Made Fibres piece 9.5% 42 2.4% 10.3
61170104
Of Silk (other than containing
Noil silk)
piece 10% 80 3.6% 28.9
61170105 Of Noil Silk piece 10% 20 3.6% 7.2
61170106 Of Wool piece 7.5% 40 2.9% 15.4
61170107
Of Blend containing Wool and
Man Made Fibre
piece 8.6% 40 2.2% 10.2
61170199 Of others piece 7.5% 33 2.2% 9.7
611702 Scarves, mufflers and ties
61170201 Of Cotton piece 7.5% 30 2.2% 8.6
61170202
Of Blend containing Cotton and
Man Made Fibre
piece 8.6% 32 2.2% 8.2
61170203 Of Man Made Fibres piece 9.5% 33 2.4% 8.3
61170204
Of Silk (other than containing
Noil silk)
piece 10% 62 3.6% 22.7
61170205 Of Noil Silk piece 10% 17 3.6% 6.1
61170206 Of Wool piece 7.5% 33 2.9% 12.8
61170207
Of Blend containing Wool and
Man Made Fibre
piece 8.6% 32 2.2% 8.2
61170299 Of others piece 7.5% 25 2.2% 7.3
611703 Others
611701 Of Cotton KG 7.5% 60 2.2% 17.3
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
133
611702
Of Blend containing Cotton and
Man Made Fibre
KG 8.6% 65 2.2% 16.4
611703 Of Man Made Fibres KG 9.5% 66 2.4% 16.5
611704
Of Silk (other than containing
Noil silk)
KG 10% 310 3.6% 111.8
611705 Of Noil Silk KG 10% 105 3.6% 37.9
611706 Of Wool KG 7.5% 66 2.9% 25.3
611707
Of Blend containing Wool and
Man Made Fibre
KG 8.6% 65 2.2% 16.4
611799 Others KG 7.5% 53 2.2% 15.4
CHAPTER – 62
62 Articles of Apparel and Clothing Accessories, Not Knitted or Crocheted
6201
Men's or boys' overcoats,
car-coats, cloaks, anoraks
(including ski-jackets), windcheaters,
wind jackets and
similar articles other than
those of heading 6203
620101 Of Cotton piece 7.5% 42 2.2% 12
620102
Of Blend containing Cotton
and Man Made Fibre
piece 8.6% 44 2.2% 11.3
620103 Of Man Made Fibres piece 9.5% 45 2.4% 11.4
620104
Of Silk (other than containing
Noil silk)
piece 10% 80 3.6% 28.9
620105 Of Noil Silk piece 10% 20 3.6% 7.2
620106 Of Wool piece 7.5% 41 2.9% 16
620107
Of Blend containing Wool and
Man Made Fibre
piece 8.6% 44 2.2% 11.3
620108
Of Cotton containing 1% or
more by weight of spandex/
lycra/elastane
piece 8% 44 2.2% 12
620199 Of others piece 7.5% 34 2.2% 9.9
6202
Women's or girls' overcoats,
car-coats, capes, cloaks,
anoraks(including skijackets),
wind-cheaters,
wind-jackets and similar
articles, other than those of
heading 6204
620201 Of Cotton piece 7.5% 42 2.2% 12
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
134
620202
Of Blend containing Cotton
and Man Made Fibre
piece 8.6% 44 2.2% 11.3
620203 Of Man Made Fibres piece 9.5% 45 2.4% 11.4
620204
Of Silk (other than containing
Noil silk)
piece 10% 80 3.6% 28.9
620205 Of Noil Silk piece 10% 20 3.6% 7.2
620206 Of Wool piece 7.5% 41 2.9% 16
620207
Of Blend containing Wool and
Man Made Fibre
piece 8.6% 44 2.2% 11.3
620208
Of Cotton containing 1% or
more by weight of spandex/
lycra/elastane
piece 8% 44 2.2% 12
620299 Of others piece 7.5% 34 2.2% 9.9
6203
Men's or boys' suits,
ensembles, jackets, blazers,
trousers, bib and brace
overalls, breeches and shorts
(other than swimwear)
620301
suits, ensembles,
jackets,blazers, trousers
62030101 Of Cotton piece 7.5% 42 2.2% 12
62030102
Of Blend containing Cotton
and Man Made Fibre
piece 8.6% 44 2.2% 11.3
62030103 Of Man Made Fibres piece 9.5% 45 2.4% 11.4
62030104
Of Silk (other than containing
Noil silk)
piece 10% 80 3.6% 28.9
62030105 Of Noil Silk piece 10% 20 3.6% 7.2
62030106 Of Wool piece 7.5% 41 2.9% 16
62030107
Of Blend containing Wool and
Man Made Fibre
piece 8.6% 44 2.2% 11.3
62030108
Of Cotton containing 1% or
more by weight of spandex/
lycra/elastane
piece 8% 44 2.2% 12
62030199 Of others piece 7.5% 34 2.2% 9.9
620302 Others
62030201 Of Cotton piece 7.5% 36 2.2 10.4
62030202
Of Blend containing Cotton
and Man Made Fibre
piece 8.6% 38 2.2 9.8
62030203 Of Man Made Fibres piece 9.5% 40 2.4 9.9
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
135
62030204
Of Silk (other than containing
Noil silk)
piece 10% 62 3.6 22.7
62030205 Of Noil Silk piece 10% 17 3.6 6.1
62030206 Of Wool piece 7.5% 41 2.9 16
62030207
Of Blend containing Wool and
Man Made Fibre
piece 8.6% 38 2.2 9.8
62030208
Of Cotton containing 1% or
more by weight of spandex/
lycra/elastane
piece 8% 38 2.2 10.4
62030299 Of others piece 7.5% 25 2.2 7.3
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, ensembles, jackets,
blazers, trousers
62040101 Of Cotton piece 7.5% 42 2.2% 12
62040102
Of Blend containing Cotton
and Man Made Fibre
piece 8.6% 44 2.2% 11.3
62040103 Of Man Made Fibres piece 9.5% 45 2.4% 11.4
62040104
Of Silk (other than containing
Noil silk)
piece 10% 80 3.6% 28.9
62040105 Of Noil Silk piece 10% 20 3.6% 7.2
62040106 Of Wool piece 7.5% 41 2.9% 16
62040107
Of Blend containing Wool and
Man Made Fibre
piece 8.6% 44 2.2% 11.3
62040108
Of Cotton containing 1% or
more by weight of spandex/
lycra/elastane
piece 8% 44 2.2% 12
62040199 Of others piece 7.5% 34 2.2% 9.9
620402 Others
62040201 Of Cotton piece 7.5% 36 2.2% 10.4
62040202
Of Blend containing Cotton
and Man Made Fibre
piece 8.6% 38 2.2% 9.8
62040203 Of Man Made Fibres piece 9.5% 40 2.4% 9.9
62040204
Of Silk (other than containing
Noil silk)
piece 10% 62 3.6% 22.7
62040205 Of Noil Silk piece 10% 17 3.6% 6.1
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
136
62040206 Of Wool piece 7.5% 41 2.9% 16
62040207
Of Blend containing Wool and
Man Made Fibre
piece 8.6% 38 2.2% 9.8
62040208
Of Cotton containing 1% or
more by weight of spandex/
lycra/elastane
piece 8% 38 2.2% 10.4
62040299 Of others piece 7.5% 25 2.2% 7.3
6205 Men's or boys' shirts
620501 Of Cotton piece 7.5% 37 2.2% 10.8
620502
Of Blend containing Cotton
and Man Made Fibre
piece 8.6% 40 2.2% 10.2
620503 Of Man Made Fibres piece 9.5% 41 2.4% 10.3
620504
Of Silk (other than containing
Noil silk)
piece 10% 62 3.6% 22.7
620505 Of Noil Silk piece 10% 17 3.6% 6.1
620506 Of Wool piece 7.5% 41 2.9% 16
620507
Of Blend containing Wool and
Man Made Fibre
piece 8.6% 40 2.2% 10.2
620508
Of Cotton containing 1% or
more by weight of spandex/
lycra/elastane
piece 8% 40 2.2% 10.8
620599 Of others piece 7.5% 25 2.2% 7.3
6206
Women's or girls' blouses,
shirts and shirt-blouses
620601 Of Cotton piece 7.5% 37 2.2% 10.8
620602
Of Blend containing Cotton
and Man Made Fibre
piece 8.6% 40 2.2% 10.2
620603 Of Man Made Fibres piece 9.5% 41 2.4% 10.3
620604
Of Silk (other than containing
Noil silk)
piece 10% 62 3.6% 22.7
620605 Of Noil Silk piece 10% 17 3.6% 6.1
620606 Of Wool piece 7.5% 41 2.9% 16
620607
Of Blend containing Wool and
Man Made Fibre
piece 8.6% 40 2.2% 10.2
620608
Of Cotton containing 1% or
more by weight of spandex/
lycra/elastane
piece 8% 40 2.2% 10.8
620699 Of others piece 7.5% 25 2.2% 7.3
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
137
6207
Men's or boys' singlets and
other vests, underpants,
briefs, nightshirts, pyjamas,
bathrobes, dressing gowns
and similar articles
620701
Night shirts, pyjamas,
bathrobes, dressing gown
62070101 Of Cotton piece 7.5% 26 2.2% 7.7
62070102
Of Blend containing Cotton
and Man Made Fibre
piece 8.6% 28 2.2% 7.2
62070103 Of Man Made Fibres piece 9.5% 29 2.4% 7.2
62070104
Of Silk (other than containing
Noil silk)
piece 10% 62 3.6% 22.7
62070105 Of Noil Silk piece 10% 17 3.6% 6.1
62070106 Of Wool piece 7.5% 33 2.9% 12.8
62070107
Of Blend containing Wool and
Man Made Fibre
piece 8.6% 28 2.2% 7.2
62070108
Of Cotton containing 1% or
more by weight of spandex/
lycra/elastane
piece 8% 28 2.2% 7.7
62070199 Of others piece 7.5% 25 2.2% 7.3
620702 Others
62070201 Of Cotton KG 7.5% 60 2.2% 17.3
62070202
Of Blend containing Cotton
and Man Made Fibre
KG 8.6% 65 2.2% 16.4
62070203 Of Man Made Fibres KG 9.5% 66 2.4% 16.5
62070204
Of Silk (other than containing
Noil silk)
KG 10% 310 3.6% 111.8
62070205 Of Noil Silk KG 10% 105 3.6% 37.9
62070206 Of Wool KG 7.5% 66 2.9% 25.3
62070207
Of Blend containing Wool and
Man Made Fibre
KG 8.6% 65 2.2% 16.4
62070208
Of Cotton containing 1% or
more by weight of spandex/
lycra/elastane
KG 8% 65 2.2% 17.3
62070299 Others KG 7.5% 53 2.2% 15.4
6208
Women's or girls' singlets
and other vests, slips,
petticoats, briefs, panties,
nightdresses, pyjamas,
negliges, bathrobes, dressing
gowns and similar articles
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
138
620801
Night shirts, pyjamas,
bathrobes, dressing gown
62080101 Of Cotton piece 7.5% 26 2.2% 7.7
62080102
Of Blend containing Cotton
and Man Made Fibre
piece 8.6% 28 2.2% 7.2
62080103 Of Man Made Fibres piece 9.5% 29 2.4% 7.2
62080104
Of Silk (other than containing
Noil silk)
piece 10% 62 3.6% 22.7
62080105 Of Noil Silk piece 10% 17 3.6% 6.1
62080106 Of Wool piece 7.5% 33 2.9% 12.8
62080107
Of Blend containing Wool and
Man Made Fibre
piece 8.6% 28 2.2% 7.2
62080108
Of Cotton containing 1% or
more by weight of spandex/
lycra/elastane
piece 8% 28 2.2% 7.7
62080199 Of others piece 7.5% 25 2.2% 7.3
620802 Others
62080201 Of Cotton KG 7.5% 60 2.2% 17.3
62080202
Of Blend containing Cotton
and Man Made Fibre
KG 8.6% 65 2.2% 16.4
62080203 Of Man Made Fibres KG 9.5% 66 2.4% 16.5
62080204
Of Silk (other than containing
Noil silk)
KG 10% 310 3.6% 111.8
62080205 Of Noil Silk KG 10% 105 3.6% 37.9
62080206 Of Wool KG 7.5% 66 2.9% 25.3
62080207
Of Blend containing Wool and
Man Made Fibre
KG 8.6% 65 2.2% 16.4
62080208
Of Cotton containing 1% or
more by weight of spandex/
lycra/elastane
KG 8% 65 2.2% 17.3
62080299 Others KG 7.5% 53 2.2% 15.4
6209
Babies' garments and
clothing accessories
620901 Of Cotton piece 7.5% 22 2.2% 6.5
620902
Of Blend containing Cotton
and Man Made Fibre
piece 8.6% 24 2.2% 6.1
620903 Of Man Made Fibres piece 9.5% 24 2.4% 6.2
620904
Of Silk (other than containing
Noil silk)
piece 10% 32 3.6% 11.5
620905 Of Noil Silk piece 10% 12 3.6% 4.7
620906 Of Wool piece 7.5% 25 2.9% 9.3
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
139
620907
Of Blend containing Wool and
Man Made Fibre
piece 8.6% 24 2.2% 6.1
620908
Of Cotton containing 1% or
more by weight of spandex/
lycra/elastane
piece 8% 24 2.2% 6.5
620999 Others piece 7.5% 19 2.2% 5.5
6210
Garments, made up of
fabrics of heading 5602,
5603, 5903, 5906 or 5907
621001 Of Cotton KG 7.5% 60 2.2% 17.3
621002
Of Blend containing Cotton
and Man Made Fibre
KG 8.6% 65 2.2% 16.4
621003 Of Man Made Fibres KG 9.5% 66 2.4% 16.5
621004
Of Silk (other than containing
Noil silk)
KG 10% 310 3.6% 111.8
621005 Of Noil Silk KG 10% 105 3.6% 37.9
621006 Of Wool KG 7.5% 66 2.9% 25.3
6201007
Of Blend containing Wool and
Man Made Fibre
KG 8.6% 65 2.2% 16.4
621099 Others KG 7.5% 53 2.2% 15.4
6211
Track suits, ski suits and
swimwear; other garments
621101 Of Cotton piece 7.5% 26 2.2% 7.7
621102
Of Blend containing Cotton
and Man Made Fibre
piece 8.6% 28 2.2% 7.2
621103 Of Man Made Fibres piece 9.5% 29 2.4% 7.2
621104
Of Silk (other than containing
Noil silk)
piece 10% 62 3.6% 22.7
621105 Of Noil Silk piece 10% 17 3.6% 6.1
621106 Of Wool piece 7.5% 33 2.9% 12.8
621107
Of Blend containing Wool and
Man Made Fibre
piece 8.6% 28 2.2% 7.2
621108
Of Cotton containing 1% or
more by weight of spandex/
lycra/elastane
piece 8% 28 2.2% 7.7
621199 Of others piece 7.5% 25 2.2% 7.3
6212
Brassieres, girdles, corsets,
braces, suspenders, garters
and similar articles and
parts thereof, whether or not
knitted or crocheted
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
140
621201 Of Cotton KG 7.5% 60 2.2% 17.3
621202
Of Blend containing Cotton
and Man Made Fibre
KG 8.6% 65 2.2% 16.4
621203 Of Man Made Fibres KG 9.5% 66 2.4% 16.5
621204
Of Silk (other than containing
Noil silk)
KG 10% 310 3.6% 111.8
621205 Of Noil Silk KG 10% 105 3.6% 37.9
621206 Of Wool KG 7.5% 66 2.9% 25.3
621207
Of Blend containing Wool and
Man Made Fibre
KG 8.6% 65 2.2% 16.4
621299 Others KG 7.5% 53 2.2% 15.4
6213 Handkerchiefs
621301 Of Cotton KG 7.5% 60 2.2% 17.3
621302
Of Blend containing Cotton
and Man Made Fibre
KG 8.6% 65 2.2% 16.4
621303 Of Man Made Fibres KG 9.5% 66 2.4% 16.5
621304
Of Silk (other than containing
Noil silk)
KG 10% 310 3.6% 111.8
621305 Of Noil Silk KG 10% 105 3.6% 37.9
621306 Of Wool KG 7.5% 66 2.9% 25.3
621307
Of Blend containing Wool and
Man Made Fibre
KG 8.6% 65 2.2% 16.4
621399 Others KG 7.5% 53 2.2% 15.4
6214
Shawls, scarves, mufflers,
mantillas, veils and the like
621401 Shawls
62140101 Of Cotton piece 7.5% 37 2.2% 10.8
62140102
Of Blend containing Cotton
and Man Made Fibre
piece 8.6% 40 2.2% 10.2
62140103 Of Man Made Fibres piece 9.5% 42 2.4% 10.3
62140104
Of Silk (other than containing
Noil silk)
piece 10% 80 3.6% 28.9
62140105 Of Noil Silk piece 10% 20 3.6% 7.2
62140106 Of Wool piece 7.5% 40 2.9% 15.4
62140107
Of Blend containing Wool and
Man Made Fibre
piece 8.6% 40 2.2% 10.2
62140199 Of others piece 7.5% 33 2.2% 9.7
621402 Scarves and mufflers
62140201 Of Cotton piece 7.5% 30 2.2% 8.6
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
141
62140202
Of Blend containing Cotton
and Man Made Fibre
piece 8.6% 32 2.2% 8.2
62140203 Of Man Made Fibres piece 9.5% 33 2.4% 8.3
62140204
Of Silk (other than containing
Noil silk)
piece 10% 62 3.6% 22.7
62140205 Of Noil Silk piece 10% 17 3.6% 6.1
62140206 Of Wool piece 7.5% 33 2.9% 12.8
62140207
Of Blend containing Wool and
Man Made Fibre
piece 8.6% 32 2.2% 8.2
62140299 Of others piece 7.5% 25 2.2% 7.3
621403 Others
62140301 Of Cotton KG 7.5% 60 2.2% 17.3
62140302
Of Blend containing Cotton
and Man Made Fibre
KG 8.6% 65 2.2% 16.4
62140303 Of Man Made Fibres KG 9.5% 66 2.4% 16.5
62140304
Of Silk (other than containing
Noil silk)
KG 10% 310 3.6% 111.8
62140305 Of Noil Silk KG 10% 105 3.6% 37.9
62140306 Of Wool KG 7.5% 66 2.9% 25.3
62140307
Of Blend containing Wool and
Man Made Fibre
KG 8.6% 65 2.2% 16.4
62140399 Of Others KG 7.5% 53 2.2% 15.4
6215 Ties, bow ties and cravats
621501 Ties
62150101 Of Cotton piece 7.5% 26 2.2% 7.7
62150102
Of Blend containing Cotton
and Man Made Fibre
piece 8.6% 28 2.2% 7.2
62150103 Of Man Made Fibres piece 9.5% 29 2.4% 7.2
62150104
Of Silk (other than containing
Noil silk)
piece 10% 62 3.6% 22.7
62150105 Of Noil Silk piece 10% 17 3.6% 6.1
62150106 Of Wool piece 7.5% 33 2.9% 12.8
62150107
Of Blend containing Wool and
Man Made Fibre
piece 8.6% 28 2.2% 7.2
62150199 Of others piece 7.5% 25 2.2% 7.3
621502 Others
62150201 Of Cotton KG 7.5% 60 2.2% 17.3
62150202
Of Blend containing Cotton
and Man Made Fibre
KG 8.6% 65 2.2% 16.4
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
142
62150203 Of Man Made Fibres KG 9.5% 66 2.4% 16.5
62150204
Of Silk (other than containing
Noil silk)
KG 10% 310 3.6% 111.8
62150205 Of Noil Silk KG 10% 105 3.6% 37.9
62150206 Of Wool KG 7.5% 66 2.9% 25.3
62150207
Of Blend containing Wool and
Man Made Fibre
KG 8.6% 65 2.2% 16.4
62150299 Others KG 7.5% 53 2.2% 15.4
6216 Gloves, mittens and mitts
621601 Of Cotton KG 7.5% 60 2.2% 17.3
621602
Of Blend containing Cotton
and Man Made Fibre
KG 8.6% 65 2.2% 16.4
621603 Of Man Made Fibres KG 9.5% 66 2.4% 16.5
621604
Of Silk (other than containing
Noil silk)
KG 10% 310 3.6% 111.8
621605 Of Noil Silk KG 10% 105 3.6% 37.9
621606 Of Wool KG 7.5% 66 2.9% 25.3
621607
Of Blend containing Wool and
Man Made Fibre
KG 8.6% 65 2.2% 16.4
621699 Of others KG 7.5% 53 2.2% 15.4
6217
Other made up clothing
accessories; parts of
garments or of clothing
accessories, other than those
of heading 6212
621701 Of Cotton KG 7.5% 60 2.2% 17.3
621702
Of Blend containing Cotton
and Man Made Fibre
KG 8.6% 65 2.2% 16.4
621703 Of Man Made Fibres KG 9.5% 66 2.4% 16.5
621704
Of Silk (other than containing
Noil silk)
KG 10% 310 3.6% 111.8
621705 Of Noil Silk KG 10% 105 3.6% 37.9
621706 Of Wool KG 7.5% 66 2.9% 25.3
621707
Of Blend containing Wool and
Man Made Fibre
KG 8.6% 65 2.2% 16.4
621799 Of others KG 7.5% 53 2.2% 15.4
CHAPTER – 63
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
143
63
Other Made Up Textiles Articles; Sets; Worn Clothing and Worn Textile
Articles; Rags
I -Other made up textile articles:
6301 Blankets and traveling rugs KG 6.5% 23 1%
6302 Bed linen, table linen, toilet
linen and kitchen linen
630201 Of Cotton KG 7.1% 60 1%
630202
Of Blend containing Cotton
and Man Made Fibre
KG 7.9% 65 1%
630203 Of Man Made Fibres KG 9% 66 1%
630204
Of Silk (other than containing
Noil silk)
KG 10% 310 3.8% 118
630205 Of Noil Silk KG 10% 105 3.1% 33
630206 Of Wool KG 7.1% 66 3% 28
630207 Of others KG 7.1% 53 1%
6303
Curtains (including drapes)
and interior blinds; curtain
or bed valances
630301 Of Cotton KG 7.1% 60 1%
630302
Of Blend containing Cotton
and Man Made Fibre
KG 7.9% 65 1%
630303 Of Man Made Fibres KG 9% 66 1%
630304
Of Silk (other than containing
Noil silk)
KG 10% 310 3.8% 118
630305 Of Noil Silk KG 10% 105 3.1% 33
630306 Of Wool KG 7.1% 66 3% 28
630307 Of Others KG 7.1% 53 1%
6304
Other furnishing articles,
excluding those of heading
9404
630401 Of Cotton KG 7.1% 60 1%
630402
Of Blend containing Cotton
and Man Made Fibre
KG 7.9% 65 1%
630403 Of Man Made Fibres KG 9% 66 1%
630404
Of Silk (other than containing
Noil silk)
KG 10% 170 3.8% 65
630405 Of Noil Silk KG 10% 55 3.1% 17
630406 Of Wool KG 7.1% 45 3% 19
630407 Of Others KG 7.1% 39 1%
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
144
6305
Sacks and bags, of a kind
used for the packing of goods
630501
Sacks and bags, of a kind used
for the packing of goods other
than those covered by tariff
items 630502 and 630503
KG 6.1% 14.4 1%
630502
Flexible Intermediate Bulk
Containers (FIBC)
KG 10.3% 17 3% 5
630503
Sacks & bags made of jute
including hessian bags,
sacking bags, jute soil savers
etc
KG 6.8% 16.2 1%
6306
Tarpaulins, awnings and
sunblinds; tents; sails for
boats, sailboards or
landcraft; camping goods
KG 6.1% 14.4 1%
6307
Other made up articles,
including dress patterns
630701 Of Cotton KG 7.1% 60 1%
630702
Of Blend containing Cotton
and Man Made Fibre
KG 7.9% 65 1%
630703 Of Man Made Fibres KG 9% 66 1%
630704
Of Silk (other than containing
Noil silk)
KG 10% 170 3.8% 65
630705 Of Noil Silk KG 10% 55 3.1% 17
630706 Of Wool KG 7.1% 45 3% 19
630707 Of Others KG 7.1% 39 1%
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 7.1% 60 1%
630802
Of Blend containing Cotton
and Man Made Fibre
KG 7.9% 65 1%
630803 Of Man Made Fibres KG 9% 66 1%
630804
Of Silk (other than containing
Noil silk)
KG 10% 170 3.8% 65
630805 Of Noil Silk KG 10% 55 3.1% 17
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
145
630806 Of Wool Kg 7.1% 45 3% 19
630807 Of Others Kg 7.1% 39 1%
III WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS
6309
Worn clothing and other
worn articles
1% 1%
6310
Used or new rags, scrap
twine, cordage, rope and
cables and worn out articles
of twine, cordage, rope or
cables, of textile materials
1% 1%
CHAPTER – 64
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%
1%
6402
Other footwear with outer
soles and uppers of rubber
or plastics
640201 Synthetic footwear Pair 8.9% 110 2.2% 27
640202 others 1% 1%
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 9.5% 128 1%
640302
Leather shoes for adults,
namely boots and half boots ,
manufactured by units
operating under section 65 of
the Customs Act, 1962
Pair
4%
45
1%
640303 Deleted
640304 Deleted
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
146
640305
Leather shoes for adults, other
than boots and half boots
Pair 9.5% 87 2.5% 23
640306
Leather shoes for adults, other
than boots and half boots,
manufactured by units
operating under section 65 of
the Customs Act, 1962
Pair 2% 17 1%
640307
Leather boots/half boots/shoes
for children
Pair 9.5% 67 2.6% 18.3
640308
Leather boots/half boots/shoes
for children, manufactured by
units operating under section
65 of the Customs Act, 1962
Pair 2.1% 17 1%
640309
Leather sandals (including
chappals / slippers)
Pair 8.3% 53 1%
640310
Leather sandals, (including
chappals/slippers)
manufactured by units
operating under section 65 of
the Customs act, 1962
Pair 2.1% 9 1%
640311
Leather safety footwear with
protective metal toe cap
Pair 9.5% 158 1%
640399 Others 1% 1%
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 3.8% 5.3 3.4% 4.9
640402
Boots/ half boots / shoes of
leather-cum-synthetic/textile
materials
Pair 9.5% 100 2.2% 23
640403
Sandals of leather-cumsynthetic/
textile materials
Pair 8.3% 45 1%
640404 Others 1% 1%
6405 Other footwear 1% 1%
6406
Parts of footwear (including
uppers whether or not
attached to soles other than
outer soles); removable insoles,
heel cushions and
similar articles; gaiters,
leggings and similar articles,
and parts thereof
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
147
640601
Leather shoe uppers for adults,
namely boots and half boots
Pair 8.5% 79 1%
640602
Leather shoe uppers for adults,
namely boots and half boots,
manufactured by units
operating under section 65 of
the Customs Act, 1962
Pair 5.7% 42 1%
640603 Deleted
640604 Deleted
640605
Leather shoe uppers for
adults, other than boots and
half boots
Pair
8.5%
55 1%
640606
Leather shoe uppers for adults,
other than boots and half
boots, manufactured by units
operating under section 65 of
the Customs Act, 1962
Pair
5.7%
15 1%
640607
Leather uppers for boots/half
boots/shoes for children
Pair
8.5%
50 1%
640608
Leather uppers for boots/half
boots/shoes for children,
manufactured by units
operating under section 65 of
the Customs Act, 1962
Pair
5.7%
16 1%
640609 Leather sandal uppers Pair 7.6% 32 1%
640610
Leather sandal uppers,
manufactured by units
operating under section 65 of
the Customs Act, 1962
Pair 5.5% 8 1%
640611 Leather woven sandal uppers 3.8% 1%
640612 Leather soles 2.3% 2.3%
640613
Leather-cum-synthetic/textile
footwear uppers
Pair 7.6% 32 1%
640699 Others 1% 1%
CHAPTER – 65
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
1% 1%
6502
Hat-shapes, plaited or made
by assembling strips of any
1% 1%
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
148
material, neither blocked to
shape, nor with made brims,
nor lined, nor trimmed
6503 Deleted
6504
Hats and other headgear,
plaited or made by
assembling strips of any
material, whether or not
lined or trimmed.
1% 1%
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.
1% 1%
6506
Other headgear, whether or
not lined or trimmed
650601
Bicycle Helmet made of
Polystyrene
1 No. 6.4% 3.1 1%
650602
Safety Helmet (made out of
fibre glass reinforced plastics)
weight 1425 gms +/- 20 gms.
1 No. 6.4% 7.2 1%
650603 Cricket Helmets Per piece 6.4% 8.5 1%
650604 Leather Caps/Hats Per piece 6.2% 27 1%
650699 Others 1% 1%
6507
Head-bands, linings, covers,
hat foundations, hat frames,
peaks and chinstraps, for
headgear
1% 1%
CHAPTER – 66
66 Umbrellas, sun umbrellas, walking-sticks, whips, riding-crops and parts thereof
CHAPTER – 67
67 Prepared feathers and down and articles made of feathers or of down; artificial flowers;
articles of human hair
CHAPTER – 68
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
149
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)
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
6804229001 High Density Alumina
Ceramic Grinding Media
containing 90% aluminium
Oxide
KG
2.2%
2.2
1%
6804229002 High Alumina Ceramic
Grinding Media/Wear
Resistant Tiles containing
90% Aluminium Oxide
KG
2.2%
2.2
1%
6804000099 Others 1 % 1 %
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
150
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% 1%
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, soundinsulating
or soundabsorbing
mineral
materials, other than those
of heading 6811 or 6812 or
of Chapter 69
1% 1%
6807
Articles of asphalt or of
similar material (for
example, petroleum
bitumen or coal tar pitch)
1% 1%
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% 1%
6809
Articles of plaster or of
compositions based on
plaster
1% 1%
6810
Articles of cement, of
concrete or of artificial
stone, whether or not
reinforced
1% 1%
6811
Articles of asbestoscement,
of cellulose fibrecement
or the like
68113010
Asbestos Cement Pressure
Pipes/couplings
KG 7.2% 1.2 1%
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
151
6811000099 Others 1% 1%
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%
1%
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% 1%
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% 1%
6815
Articles of stone or of
other mineral substances
(including carbon fibres,
articles of carbon fibres
and articles of peat), not
elsewhere specified or
included
1% 1%
CHAPTER – 69
CERAMIC PRODUCTS
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
152
I. 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
1% 1%
6902
Refractory bricks, blocks,
tiles and similar refractory
ceramic constructional
goods, other than those of
siliceous fossil meals or
similar siliceous earths
1% 1%
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% 1%
II. OTHER CERAMIC
PRODUCTS
6904
Ceramic building bricks,
flooring blocks, support or
filler tiles and the like
1% 1%
6905
Roofing tiles, chimneypots,
cowls, chimney
liners, architectural
ornaments and other
ceramic constructional
goods
1% 1%
6906
Ceramic pipes, conduits,
guttering and pipe fittings
1% 1%
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
153
6907
Unglazed ceramic flags
and paving, hearth or wall
tiles; unglazed ceramic
mosaic cubes and the like,
whether or not on a
backing
1% 1%
6908
Glazed ceramic flags and
paving, hearth or wall
tiles; glazed ceramic
mosaic cubes and the like,
whether or not on a
backing
6908909001
Ceramic Glazed Floor Tiles
Coloured
MT 3.4% 725 1%
6908909002 Ceramic Glazed wall Tiles MT 5.4% 1140 1%
6908000099 Others 1% 1%
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% 1%
6910
Ceramic sinks, wash
basins, wash basin
pedestals, baths, bidets,
water closet pans, flushing
cisterns, urinals and
similar sanitary fixtures
1% 1%
6911
Tableware, kitchenware,
other household articles
and toilet articles, of
porcelain or china
1% 1%
6912
Ceramic tableware,
kitchenware, other
household articles and
toilet articles, other than of
porcelain or china
1% 1%
6913
Statuettes and other
ornamental ceramic
articles
1% 1%
6914 Other ceramic articles 1% 1%
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
154
CHAPTER – 70
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
70023900 Lead Glass Tube KG 4% 3.7 1 %
7002000099 Others 1% 1%
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
70031290 Sheet Glass 1% 1%
7003000099 Others 1% 1%
7004
Drawn glass and blown
glass, in sheets, whether or
not having an absorbent,
reflecting or non-reflecting
layer, but not otherwise
worked
1% 1%
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
70051090 Clear Float Glass 1% 1%
7005000099 Others 1% 1%
7006
Glass of heading 7003,
7004 or 7005, bent, edgeworked,
engraved, drilled,
enamelled or otherwise
worked, but not framed or
fitted with other materials
1% 1%
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
155
7007
Safety glass, consisting of
toughened (tempered) or
laminated glass
1% 1%
7008
Multiple-walled insulating
units of glass
1% 1%
7009
Glass mirrors, whether or
not framed, including
rear-view mirrors
70091090 Bicycle Mirror Piece Rs.1.2 Rs.0.3
7009000099 Others 1% 1%
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% 1%
7011
Glass envelopes (including
bulbs and tubes), open,
and glass parts thereof,
without fittings, for
electric lamps, cathode-ray
tubes or the like
1% 1%
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)
70133100
Hand Cut Lead Crystal
Glass ware
KG 5% 14 1%
70139990
Opal Glassware and
Kitchen wares
KG 6.3% 11.6 1%
70139991
Jars, perfume bottle, candle
plate/coasters, votive, lotion
bottle/soap dish, ornamental
spheres/stars/bells
KG
6.6% 30.2 Nil
7013000099 Others 1% 1%
7014
Signalling glassware and
optical elements of glass
(other than those of
heading 7015), not
optically worked
1% 1%
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
156
7015
Clock or watch glasses and
similar glasses, for noncorrective
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% 1%
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% 1%
7017
Laboratory, hygienic or
pharmaceutical glassware,
whether or not graduated
or calibrated
70179010 Laboratory Glass ware KG 6.1% 14.4 1%
7017000099 Others 1% 1%
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
157
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 ornaments of lampworked
glass, other than
imitation jewellery; glass
microspheres not
exceeding 1 mm in
diameter
70181020
Finished Glass Beads
including pressed finished
glass beads
KG 7.6% 18 1%
7018000099 Others 1% 1%
7019
Glass fibres (including
glass wool) and articles
thereof (for example, yarn,
woven fabrics)
1% 1%
7020 Other articles of glass
70200090 Glass Art ware/ Handicrafts KG 6.6% 30.2 Nil
70200091
Glass Refills Silver Coated
for Vacuum Flasks
KG 7.2% 6.2 1%
7020000099 Others 1% 1%
CHAPTER – 71
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 SEMIPRECIOUS
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
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
158
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 semiprecious
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
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
159
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 semimanufactured
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 semimanufactured
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.
Rs.30.90
per gram of
net gold
content
(.995 or
more
purity) in
the
jewellery
Rs.30.90
per gram of
net gold
content
(.995 or
more
purity) in
the
jewellery
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
160
711302
Articles of jewellery and parts
thereof, made of silver
Kg.
Rs. 1545/=
per kg of
net silver
content
(.999
purity) in
the
jewellery
Rs.1545/=
per Kg of
net silver
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
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
7117909001 Brass Jewellery KG Rs. 49.5 Rs.18
7117909002 Aluminium Jewellery KG Rs. 30.4 Nil
7117909003
Plastic Imitation Jewellery
with or without
embellishments
KG Rs. 3 Rs. 0.5
7117909004
Plastic Bangles with or
without embellishments
KG Rs. 3 Rs.0.5
7117909005 Stainless Steel Jewellery KG Rs. 21.1 Rs.1.5
7117000099 Others Nil Nil
7118 Coin Nil Nil
CHAPTER – 72
72 Iron and Steel
I Primary Materials;
products in granular
or powder form
7201
Pig iron and spiegeleisen
in pigs, blocks or other
primary forms
1% 1%
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
161
7202 Ferro alloys 1% 1%
7203
Ferrous products
obtained by direct
reduction of iron ore and
other spongy ferrous
products, in lumps,
pellets or similar forms;
iron having minimum
purity by weight of
99.94%, in lumps, pellets
or similar forms
1%
1%
7204
Ferrous waste and scrap;
remelting scrap ingots of
iron or steel
1%
1%
7205
Granules and powders,
of pig iron, spiegeleisen,
iron or steel
1%
1%
II Iron and Non-alloy
steel
7206
Iron and non-alloy steel in
ingots or other primary
forms (excluding iron of
heading 7203)
1%
1%
7207
Semi-finished products of
iron or non-alloy steel
1%
1%
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
1%
1%
7209
Flat-rolled products of
iron or non-alloy steel, of
a width of 600 mm or
more, cold-rolled (coldreduced),
not clad, plated
or coated
1%
1%
7210
Flat-rolled products of
iron or non-alloy steel,
of a width of 600 mm or
more, clad, plated or
coated
1%
1%
7211
Flat-rolled products of
iron or non-alloy steel, of
a width of less than 600
mm, not clad, plated or
coated
1%
1%
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
162
7212
Flat-rolled products of
iron or non-alloy steel, of
a width of less than 600
mm, clad, plated or
coated
1%
1%
7213
Bars and rods, hotrolled,
in irregularly
wound coils, of iron or
non-alloy steel
1%
1%
7214
Other bars and rods of
iron or non-alloy steel,
not further worked than
forged, hot-rolled, hotdrawn
or hot-extruded,
but including those
twisted after rolling
1%
1%
7215
Other bars and rods of
iron or non-alloy steel
1%
1%
7216
Angles, shapes and
sections of iron or nonalloy
steel
1%
1%
7217
Wire of iron or non-alloy
steel
1%
1%
III. Stainless Steel
7218
Stainless steel in ingots or
other primary forms; semifinished
products of stainless
steel
721801
Stainless steel in ingots or
other primary forms; semifinished
products of stainless
steel (Having Ni more than
8%)
1% 1%
721802
Stainless steel in ingots or
other primary forms; semifinished
products of stainless
steel (having Ni more than 4%
but less than 8%)
1%
1%
721803
Stainless steel in ingots or
other primary forms; semifinished
products of stainless
steel(Chrome Stainless Steel)
1%
1%
7219
Flat-rolled products of
stainless steel, of a width of
600 mm or more
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
163
721901
Flat-rolled products of
stainless steel, of a width of
600 mm or more (Having Ni
more than 8%)
1% 1%
721902
Flat-rolled products of
stainless steel, of a width of
600 mm or more (having Ni
more than 4% but less than
8%)
1%
1%
721903
Flat-rolled products of
stainless steel, of a width of
600 mm or more (Chrome
Stainless Steel)
1%
1%
721904
Stainless steel blanks/circles
(Chrome Stainless Steel)
MT 8.8% 8800 1%
7220
Flat-rolled products of
stainless steel, of a width of
less than 600 mm
722001
Flat-rolled products of
stainless steel, of a width of
less than 600 mm(Having Ni
more than 8%)
1%
1%
722002
Flat-rolled products of
stainless steel, of a width of
less than 600 mm (having Ni
more than 4% but less than
8%)
1%
1%
722003
Flat-rolled products of
stainless steel, of a width of
less than 600 mm(Chrome
Stainless Steel)
1% 1%
7221
Bars and rods, hot-rolled, in
irregularly wound coils, of
stainless steel
722101
Bars and rods, hot-rolled, in
irregularly wound coils, of
stainless steel (Having Ni
more than 8%)
1% 1%
722102
Bars and rods, hot-rolled, in
irregularly wound coils, of
stainless steel(having Ni more
than 4% but less than 8%
1% 1%
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
164
722103
Bars and rods, hot-rolled, in
irregularly wound coils, of
stainless steel(Chrome
Stainless Steel)
1% 1%
7222
Other bars and rods of
stainless steel; angles, shapes
and sections of stainless steel
722201
Other bars and rods of
stainless steel; angles, shapes
and sections of stainless steel
(Having Ni more than 8%)
1% 1%
722202
Other bars and rods of
stainless steel; angles, shapes
and sections of stainless steel
(having Ni more than 4% but
less than 8%)
1% 1%
722203
Other bars and rods of
stainless steel; angles, shapes
and sections of stainless
steel(Chrome Stainless Steel)
1% 1%
7223 Wire of stainless steel
722301
Wire of stainless steel (Having
Ni more than 8%)
1% 1%
722302
Wire of stainless steel (having
Ni more than 4% but less than
8%)
1% 1%
722303
Wire of stainless steel(Chrome
Stainless Steel)
1% 1%
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; semifinished
products of other
alloy steel
1%
1%
7225
Flat-rolled products of other
alloy steel, of a width of 600
mm or more
1% 1%
7226
Flat-rolled products of other
alloy steel, of a width of less
than 600 mm
1% 1%
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
165
7227
Bars and rods, hot-rolled, in
irregularly wound coils, of
other alloy steel
1% 1%
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
1% 1%
7229 Wire of other alloy steel 1% 1%
CHAPTER – 73
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
1% 1%
7302
Railway or tramway track
construction material of iron
or steel, the following: rails,
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
1% 1%
7303
Tubes, pipes and hollow
profiles, of cast iron
1%
1%
7304
Tubes, pipes and hollow
profiles, seamless, of iron
(other than cast iron) or steel
1%
1%
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
166
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
1%
1%
7306
Other tubes, pipes and
hollow profiles (for example,
open seam or welded, riveted
or similarly closed), of iron
or steel
1%
1%
7307
Tube or pipe fittings (for
example, couplings, elbows,
sleeves), of iron or steel
MT 8.7% 7127 1%
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
frameworks, 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
MT 9% 4800 1%
7309
Reservoirs, tanks, vats and
similar containers for any
material (other than
compressed or liquefied gas),
of iron or steel, of a capacity
exceeding 300 l, whether or
not lined or heat-insulated,
but not fitted with
mechanical or thermal
equipment
MT 9.3% 4950 1%
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
167
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 heatinsulated,
but not fitted with
mechanical or thermal
equipment
731001
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
MT 9.3% 5315 1%
731002
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 (of
Tinplate)
MT 9% 5915 1%
7311
Containers for compressed
or liquefied gas, of iron or
steel
MT 9.3% 6594 1%
7312
Stranded wire, ropes, cables,
plaited bands, slings and the
like, of iron or steel, not
electrically insulated
MT 9% 4500 1%
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
MT 8.4% 4805 1%
7314
Cloth (including endless
bands), Grill, netting and
fencing, of iron or steel wire;
expanded metal of iron or
steel
KG 9% 4.9 1%
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
168
7315
Chain and parts thereof, of
iron or steel
KG 9.3% 6.9 1%
7316
Anchors, grapnels and parts
thereof, of iron or steel
KG 9% 5.3 1%
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 9% 5.3 1%
7318
Screws, bolts, nuts, coachscrews,
screw hooks, rivets,
cotters, cotter-pins, washers
(including spring washers)
and similar articles, of iron
or steel
KG 9% 5.3 1%
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 8.7% 7.6 1%
7320
Springs and leaves for
springs, of iron or steel
KG 8.7% 4.9 1%
7321
Stoves, ranges, grates,
cookers (including those with
subsidiary boilers for central
heating), barbecues,
braziers, gas-rings, plate
warmers and similar nonelectric
domestic appliances,
and parts thereof, of iron or
steel
KG 9.3% 6.2 1%
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,
KG 9.3% 5.6 1%
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
169
incorporating a motordriven
fan or blower, and
parts thereof, of iron or steel
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 with nickel
content of 8% and above
KG 8.8% 37 1%
732302
Copper bottom or aluminium
brazed or aluminium clad
stainless steel utensils with
nickel content of 8% and
above
KG 8.8% 37 1%
732303
Copper bottom or aluminium
brazed or aluminium clad
stainless steel utensils with
nickel content less than 8%
KG 8.8% 22 1%
732304
of stainless steel with nickel
content less than 8%
KG 8.8% 20 1%
732399 Others KG 8.8% 10 1%
7324
Sanitary ware and parts
thereof, of iron or steel
KG 5.9% 6.7 1%
7325
Other cast articles of iron or
steel
732501 of iron KG 5.9% 6.7 1%
732502 of steel KG 5.9% 7.1 1%
7326
Other articles of iron and
steel
732601
Handicrafts/ Artware of cast
Iron
KG 8.8% 14 1%
732602
Other Handicrafts/ Artware of
iron and steel
KG 8.8% 14 1%
732603
Handicrafts/ Artware of Iron
with or without plating /
coating, galvanized or
otherwise, with Brass
KG 9.1% 14 1%
732604
Non-Alloy/carbon steel
unmachined forgings(rough)/
semi-finished (excluding
flanges and grinding media
balls)
KG 8.3% 11 1%
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
170
732605
Alloy steel forgings(rough)/
unmachined / semi-finished
(excluding flanges and
grinding media balls)
KG 8.3% 22 1%
732606
Handicraft/Artware of
stainless steel
KG 8.8% 30 1%
7326009 Other articles KG 5.9% 6.7 1%
CHAPTER – 74
74 Copper and articles thereof
7401
Copper mattes; cement
copper (precipitated copper)
1% 1%
7402
Unrefined copper; copper
anodes for electrolytic
refining
1% 1%
7403
Refined copper and copper
alloys, unwrought
MT 2% 7500 2% 7500
7404 Copper waste and scrap NIL Nil
7405 Master alloys of copper
740501 Brass MT 2.9% 9800 2.9% 9800
740502 Bronze MT 2.6% 13500 2.6% 13500
740503 Phospher Bronze MT 2.9% 24000 2.9% 24000
7406 Copper powders and flakes MT 2% 7800 2.2% 7800
7407
Copper bars, rods and
profiles
MT 2% 8300 2.2% 8300
7408 Copper wire KG 2% 9.8 2.2% 9.8
7409
Copper plates, sheets and
strip, of a thickness
exceeding 0.15 mm
KG 2% 8.3 2.2% 8.3
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
KG 2% 8.3 2.2% 8.3
7411 Copper tubes and pipes KG 2.3% 11.5 2.3% 11.5
7412
Copper tube or pipe fittings
(for example, couplings,
elbows, sleeves)
741201 Brass Bushes KG 11% 83 1%
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
171
741202 Others KG 2.3% 22.5 2.3% 22.5
7413
Stranded wire, cables, plated
bands and the like, of
copper, not electrically
insulated
KG 2% 8.4 2% 8.4
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, cotterpins,
washers (including
spring washers) and similar
articles, of copper
KG 2% 10 2% 10
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
741801 of copper KG 11% 100 1%
741802
of brass and other copper
alloys
KG 11% 83 1%
7419 Other articles of copper
741901 Other articles of copper KG 11% 100 1%
741902 Other articles of brass KG 11% 83 1%
741903 Artware / Handicraft of Brass KG 11% 83 1%
741904 Artware / Handicraft of copper KG 11% 100 1%
741905
Cloth (including endless
bands), grill and netting, of
copper wire; expanded metal
of copper
KG 2.3% 9.8 2.3% 9.8
741906 Copper springs KG 2% 9 2% 9
CHAPTER – 75
75 Nickel and articles thereof
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
172
7501
Nickel mattes, nickel oxide
sinters and other
intermediate products of
nickel metallurgy
1% 1%
7502 Unwrought nickel 1% 1%
7503 Nickel waste and scrap NIL NIL
7504 Nickel powders and flakes 1% 1%
7505
Nickel bars, rods, profiles
and wire
1% 1%
7506
Nickel plates, sheets, strip
and foil
1% 1%
7507
Nickel tubes, pipes and tube
or pipe fittings (for example,
couplings, elbows, sleeves)
1% 1%
7508 Other articles of nickel 1% 1%
CHAPTER – 76
76 Aluminium and articles thereof
7601 Unwrought aluminium 1% 1%
7602 Aluminium waste and scrap Nil Nil
7603
Aluminium powders and
flakes
1% 1%
7604
Aluminium bars, rods and
profiles
1% 1%
7605 Aluminium wire 1% 1%
7606
Aluminium plates, sheets
and strip, of a thickness
exceeding 0.2 mm
1% 1%
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% 1%
7608 Aluminium tubes and pipes 1% 1%
7609
Aluminium tube or pipe
fittings (for example,
couplings, elbows, sleeves)
1% 1%
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
173
7610
Aluminium structures
(excluding prefabricated
buildings of heading 9406)
and parts of structures (for
example, bridges and bridgesections,
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% 1%
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 heatinsulated,
but not fitted with
mechanical or thermal
equipment
1% 1%
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 heatinsulated,
but not fitted with
mechanical or thermal
equipment
1% 1%
7613
Aluminium containers for
compressed or liquefied gas
1% 1%
7614
Stranded wire, cables,
plaited bands and the like, of
aluminium, not electrically
insulated
1% 1%
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
174
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 5.7% 15.5 1%
7616 Other articles of aluminium
761601
Aluminum
Artware/Handicrafts
KG 6.4% 26 1%
761602 others KG 5.7% 15.5 1%
CHAPTER – 78
78 Lead and articles thereof
7801 Unwrought lead MT 3.6% 1944 3.6% 1944
7802 Lead waste and scrap NIL NIL
7803 Deleted
7804
Lead plates, sheets, strip and
foil; lead powders and flakes
MT
3.1% 2772 3.1% 2772
7805 Deleted
7806 Other articles of lead MT 2.2% 2710 2.2% 2710
CHAPTER – 79
79 Zinc and articles thereof
7901 Unwrought zinc 1% 1%
7902 Zinc waste and scrap NIL NIL
7903
Zinc dust, powders and
flakes
1% 1%
7904
Zinc bars, rods, profiles and
wire
1% 1%
7905
Zinc plates, sheets, strip and
foil
1% 1%
7906 Deleted
7907 Other articles of zinc 1% 1%
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
175
CHAPTER – 80
80
Tin and articles thereof
8001 Unwrought tin 5.3% 5.3%
8002 Tin waste and scrap Nil Nil
8003
Tin bars, rods, profiles and
wire
KG 4.4% 43.7 4.4% 43.7
8004 Deleted
8005 Deleted
8006 Deleted
8007 other articles of tin
800701
Tin plates, sheets and strip, of
a thickness exceeding 0.2 mm
KG 4.5% 45.5 4.5% 45.5
800702
Tin foil (whether or not
printed or backed with paper,
paperboard, plastics or
similar backing materials), of
a thickness (excluding any
backing) not exceeding 0.2
mm; tin powers and flakes
KG 4% 41 4% 41
800703
Tin tubes, pipes and tube or
pipe fittings (for example,
couplings, elbows, sleeves)
KG 4% 41 4% 41
800799 other Nil Nil
CHAPTER – 81
81 Other base metals; cermets articles thereof
8101
Tungsten (wolfram) and
articles thereof, excluding
waste and scrap
1% 1%
8102
Molybdenum and articles
thereof , excluding waste and
scrap
1% 1%
8103
Tantalum and articles thereof
,excluding waste and scrap
1% 1%
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
176
8104
Magnesium and articles
thereof, excluding waste and
scrap
1% 1%
8105
Cobalt mattes and other
intermediate products of
cobalt metallurgy; cobalt and
articles thereof, excluding
waste and scrap
1% 1%
8106
Bismuth and articles thereof,
excluding waste and scrap
1% 1%
8107
Cadmium and articles
thereof, excluding waste and
scrap
1% 1%
8108
Titanium and articles thereof,
excluding waste and scrap
1% 1%
8109
Zirconium and articles
thereof, excluding waste and
scrap
1% 1%
8110
Antimony and articles
thereof, excluding waste and
scrap
1% 1%
8111
Manganese and articles
thereof , excluding waste and
scrap
1% 1%
8112
Beryllium, chromium,
germanium, vanadium,
gallium, hafnium, indium,
niobium (columbium),
rhenium and thallium, and
articles of these metals,
excluding waste and scrap
1% 1%
8113
Cermets and articles thereof,
excluding waste and scrap
1% 1%
CHAPTER – 82
82
Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal
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
177
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 7.1% 5.3 1%
8202
Hand saws; blades for saws
of all kinds (including
slitting, slotting or toothless
saw blades)
KG 6% 4.7 1%
8203
Files, rasps, pliers
(including cutting pliers),
pincers, tweezers, metal
cutting shears, pipecutters,
bolt croppers,
perforating punches and
similar hand tools
KG 8.7% 13.6 1%
8204
Hand-operated spanners
and wrenches (including
torque meter wrenches but
not including tap
wrenches);
interchangeable spanner
sockets, with or without
handles
820401 Coated or plated with Nickel KG 8.4% 12.6 1%
820402 Others KG 8.4% 9.6 1%
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 pedaloperated
grinding wheels
with frameworks
KG 8.4% 13.2
1%
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
178
8206
Tools of two or more of the
headings 8202 to 8205, put
up in sets for retail sale
KG 8.4% 13.2
1%
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 of high speed steel KG 8.4% 36 1%
820702 others KG 8.4% 13.2 1%
8208
Knives and cutting blades,
for machines or for
mechanical appliances
KG 6% 4.8 1%
8209
Plates, sticks, tips and the
like for tools, unmounted, of
cermets
1% 1%
8210
Hand-operated mechanical
appliances, weighing 10 kg
or less, used in the
preparation, conditioning
or serving of food or drink
KG 6% 4.8 1%
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 8.8% 20 1%
821102 others KG 6% 6 1%
8212
Razors and razor blades
(including razor blanks in
strips)
KG 6% 20 1%
8213
Scissors, tailors’ shears and
similar shears, and blades
therefore
KG 7.3% 9.5 1% 1.3
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
179
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 8.8% 20 1%
821402 Others KG 6% 9.3 1%
8215
Spoons, forks, ladles,
skimmers, cake-servers,
fish-knives, butter-knives,
sugar tongs and similar
kitchen or tableware
821501 of stainless steel KG 8.8% 20 1%
821502 Others KG 6% 9.3 1%
CHAPTER – 83
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 Brass KG 11 83 1%
830102 Others KG 8.3% 7.4 1%
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
180
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
mountings of base metal;
automatic door closures of
base metal
830201 Brass builder Hardware KG 11% 83 1%
830202 Others KG 6.7 % 7.4 1%
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 6.7 % 7.4 1%
8304
Filing, cabinets, card-index
cabinets, paper trays, paper
rests, pen trays, office-stamp
stands and similar office or
desk equipment, of base
metal, other than office
furniture of heading 9403
KG 6.7 % 7.4 1%
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 6.7 % 7.4 1%
8306
Bells, gongs and the like,
non-electric, of base metal;
statuettes and other
ornaments, of base metal;
photograph, picture or
similar frames, of base
metal; mirrors of base metal
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
181
830601
of brass and other copper
alloys
KG 11% 83 1%
830602 of copper KG 11% 100 1%
830603 of iron and steel KG 8.8% 14 1%
830604 of aluminium KG 6.4% 26 1%
830699 Others KG 6.2% 6.7 1%
8307
Flexible tubing of base
metal, with or without
fittings
KG 7.6% 5.3 1 %
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
KG 6.7% 6.7 1%
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 7.9% 12.1 1%
830902 Others KG 6.7% 6.7 1%
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 83 1%
831002 Others KG 8.3% 7.9 1%
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
182
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,
brazing, welding or
deposition of metal or of
metal carbides; wire and
rods, of agglomerated base
metal powder, used for
metal spraying
1% 1%
CHAPTER – 84
84 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
8401
Nuclear reactors; fuel
elements (cartridges), nonirradiated,
for nuclear
reactors; machinery and
apparatus 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
1% 1%
8403
Central heating boilers other
than those of heading 8402
1% 1%
8404
Auxiliary plant for use with
boilers of heading 8402 or
8403 (for example,
economisers, super-heaters,
soot removers, gas
recoverers); condensers for
steam or other vapour power
units
1% 1%
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
183
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
1% 1%
8406
Steam turbines and other
vapour turbines
1% 1%
8407
Spark-ignition reciprocating
or rotary internal combustion
piston engines
1% 1%
8408
Compression-ignition internal
combustion piston engines
(diesel or semi-diesel engines)
1% 1%
8409
Parts suitable for use solely or
principally with the engines of
heading 8407 or 8408
1% 1%
8410
Hydraulic turbines, water
wheels, and regulators
therefor
1% 1%
8411
Turbo-jets, turbo-propellers
and other gas turbines
1% 1%
8412 Other engines and motors 1% 1%
8413
Pumps for liquids, whether or
not fitted with a measuring
device; liquid elevators
841301
Deep Well Hand pump
complete without connecting
Rods with/ without spares &
Tools(Net weight of pump
minimum 70 Kg)
No. 3% 720 1%
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
184
841302
Deepwell hand pump with
connecting rods.
No (net
wt of
pump
minimum
96.37 kg
3% 900 1%
841303
Power driven centrifugal Pump
with motor or frame size 1071
(0.5HP).
No. 3% 148.5 1%
841304
Power driven centrifugal pump
with motor of frame size 1063
(0.5HP).
No. 3% 95.4 1%
841305
Power driven centrifugal pump
with 0.75 HP motor.
No. 3% 288 1%
841306
Power driven centrifugal pump
with 1HP motor.
No. 3% 252 1%
841307
Submersible Water pump sets
comprising of Pumps, Motors,
Pumpsets & Accessories thereof
such as cable, control panels &
pipes (Capacity from 30 to 90
HP) (Minimum export product
weight not less than 237.4 Kgs.)
1% 1%
841308
Submersible water pump sets
comprising of Pumps, Motors,
Pumpsets & Accessories thereof
such as cable, control panels &
pipes (capacity from 7.5 to 30
HP) (Minimum export product
weight not less than 99.5 Kgs.)
1% 1%
841309
Submersible Water Pumps Set
comprising of Motors,
Pumpsets & Accessories thereof
such as cable, control penals &
pipes (capacity upto 7.5 HP)
1% 1%
841310 Others 1% 1%
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
185
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
Hermatically sealed
Compressors for
airconditioning using R-22
refrigent gas
unit 6.1% 270 6.1% 270
841402
Hermatically sealed
Compressors for refrigerators
and commercial refrigeration
applications using eco friendly
gases
unit 5% 54 5% 54
841403 Bicycle Pump unit 8.8% 12.5 1%
841499 others 1% 1%
8415
Air conditioning machines,
comprising a motor-driven
fan and elements for changing
the temperature and
humidity, including those
machines in which the
humidity cannot be separately
regulated
1% 1%
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
1% 1%
8417
Industrial or laboratory
furnaces and ovens, including
incinerators, non-electric
1% 1%
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
186
8418
Refrigerators, freezers and
other refrigerating or freezing
equipment, electric or other;
heat pumps other than air
conditioning machines of
heading 8415
1% 1%
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
1 % 1%
8420
Calendering or other rolling
machines, other than for
metals or glass, and cylinders
therefor
1 % 1%
8421
Centrifuges, including
centrifugal dryers; filtering or
purifying machinery and
apparatus, for liquids or gases
1% 1%
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
187
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
(including heat-shrink
wrapping machinery);
machinery for aerating
beverages
1 % 1%
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 6.7% 5.8 1%
842302 Others 1 % 1%
8424
Mechanical appliances
(whether or not handoperated)
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
1% 1%
8425
Pulley tackle and hoists other
than skip hoists; winches and
capstans; jacks
1% 1%
8426
Ship’s derricks; cranes
including cable cranes; mobile
lifting frames, straddle carriers
and works trucks fitted with a
crane
1% 1%
8427
Fork-lift trucks; other works
trucks fitted with lifting or
handling equipment
1% 1%
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
188
8428
Other lifting, handling, loading
or unloading machinery ( for
example, lifts, escalators,
conveyors, teleferics)
1% 1%
8429
Self-propelled bulldozers,
angledozers, graders, levellers,
scrapers, mechanical shovels,
excavators, shovel loaders,
tamping machines and road
rollers
1% 1%
8430
Other moving, grading,
leveling, scrapping, excavating,
tamping, compacting,
extracting or boring
machinery, for earth, minerals
or ores; pile-drivers and pileextractors;
snow-ploughs and
snow-blowers
1% 1%
8431
Parts suitable for use solely or
principally with the machinery
of headings 8425 to 8430
1% 1%
8432
Agricultural, horticultural or
forestry machinery for soil
preparation or cultivation;
lawn or sports-ground rollers
843201 Tiller Left Hand or Right Hand MT 6.7% 4355 1%
843202 Tail Wheel (Rubber Wheel made
of Steel
MT 6.7% 3350 1%
843203 Harrow Disc/Disc Blade (Plain) MT 7.3% 4265 1%
843204 Harrow Disc (Notched) MT 7.9% 4877 1%
843205 Others 1 % 1%
8433
Harvesting or threshing
machinery, including straw or
fodder balers; grass or hay
mowers; machines for
cleaning, sorting or grading
eggs, fruit or other agricultural
produce, other than machinery
of heading 8437
1% 1%
8434
Milking machines and dairy
machinery
1% 1%
8435
Presses, crushers and similar
machinery used in the
manufacture of wine, cider,
fruit juices or similar
beverages
1% 1%
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
189
8436
Other agricultural,
horticultural, forestry, poultrykeeping
or bee-keeping
machinery, including
germination plant fitted with
mechanical or thermal
equipment; poultry incubators
and brooders
1% 1%
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 farmtype
machinery
1% 1%
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
1% 1%
8439
Machinery for making pulp of
fibrous cellulosic material or
for making or finishing paper
or paperboard
1% 1%
8440
Book-binding machinery,
including book-sewing
machines
1% 1%
8441
Other machinery for making
up paper pulp, paper or paper
board, including cutting
machines of all kinds
1% 1%
8442
Machinery, apparatus and
equipment (other than the
machine-tools of headings 8456
to 8465), for preparing or
making plates, printing
components; plates, cylinders
and other printing
components; plates, cylinders
and other printing
components; plates, cylinders
and lithographic stones,
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
190
prepared for printing purposes
(for example, planed, grained
or polished)
844201
Textile Machinery Spare parts:
perforated Nickel Screen
1% 1%
844202 others 1% 1%
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.
844301 Facsimile machines 3% 3%
844302 Copying machines 4% 1%
844399 Others 1% 1%
8444
Machines for extruding,
drawing, texturing or cutting
man-made textile materials
1% 1%
8445
Machines for preparing textile
fibres; spinning, doubling or
twisting machines and other
machinery for producing
textile yarns; textile reeling or
winding (including weftwinding)
machines and
machines for preparing textile
yarns for use on the machines
of heading 8446 or 8447
1% 1%
8446 Weaving machines (looms) 1% 1%
8447
Knitting machines, stichbonding
machines and
machines for making gimped
yarn, tulle, lace, embroidery,
trimmings, braid or net and
machines for tufting
1% 1%
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
191
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)
1% 1%
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
1% 1%
8450
Household or laundry-type
washing machines, including
machines which both wash and
dry
1% 1%
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 fabrics
1% 1%
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
192
8452
Sewing machines, other than
book-sewing machines of
heading 8440; furniture, bases
and covers specially designed
for sewing machines; sewing
machine needles
1% 1%
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
1% 1%
8454
Converters, ladles, ingot
moulds and casting machines,
of a kind used in metallurgy
or in metal foundries
1% 1%
8455
Metal-rolling mills and rolls
therefore
1% 1%
8456
Machine-tools for working any
material by removal of
material, by laser or other light
or photon beam, ultra-sonic,
electro-discharge, electrochemical,
electron beam, ionicbeam
or plasma arc processes
1% 1%
8457
Machining centres, unit
construction machines (single
station) and multi-station
transfer machines for working
metal
1% 1%
8458
Lathes (including turning
centres) for removing metal
1% 1%
8459
Machine-tools (including waytype
unit head machines) for
drilling, boring, milling,
treading or tapping by
removing metal, other than
lathes (including turning
centres) of heading 8458
1% 1%
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
193
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
1% 1%
8461
Machine-tools for planing,
shaping, slotting, broaching,
gear cutting, gear grinding or
gear finishing, sawing, cuttingoff
and other machine tools
working by removing metal,or
cermets, not elsewhere
specified or included
1% 1%
8462
Machine-tools (including
presses) for working metal by
forging, hammering or diestamping;
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
1% 1%
8463
Other machine-tools for
working metal, or cermets,
without removing material
1% 1%
8464
Machine-tools for working
stone, ceramics, concrete,
asbestos- cement or like
mineral materials or for cold
working glass
1% 1%
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
1% 1%
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
194
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
1% 1%
8467
Tools for working in the
hand, pneumatic, hydraulic or
with self-contained electric or
non-electric motor
1% 1%
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
1% 1%
8469
Typewriters other than
printers of heading 8443;
word-processing machines
1% 1%
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%
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
195
8472
Other office machines (for
example, hectograph or
stencil duplicating machines,
addressing machines,
automatic bank note
dispensers, coin sorting
machines, coin counting or
wrapping machines, pencilsharpening
machines,
perforating 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;
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
1% 1%
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
1% 1%
8476
Automatic goods-vending
machines (for example,
postage stamps, cigarette,
food or beverage machines),
including money changing
machines
1% 1%
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
196
8477
Machinery for working
rubber or plastics or for the
manufacture of products from
these materials, not specified
or included elsewhere in this
Chapter
1% 1%
8478
Machinery for preparing or
making up tobacco, not
specified or included
elsewhere in this Chapter
1% 1%
8479
Machines and mechanical
appliances having individual
functions, not specified or
included elsewhere in this
Chapter
1% 1%
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
1% 1%
8481
Taps, cocks, valves and
similar appliances for pipes,
boilers shells, tanks, vats or
the like, including pressurereducing
valves and
thermostatically controlled
valves
848101 of Brass/Gun metal KG 7.3% 43.1 2.2% 13
848102 Others 1% 1%
8482 Ball or roller bearings
848201 Ball or Roller Bearings 1% 1%
Parts
848202
Parts of Ball or Roller Bearings,
made of brass
KG 3% 83 1%
848299 Others 1% 1%
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
197
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 Shaft KG 7.6% 12.6 2.5% 4.1
848302
Wheel Pulley MB with ZP
Lever (Lever plated with Zinc
and wheel Pulley Painted)
KG 7.6% 12.6 2.5% 4.1
848303 Cam KG 7.6% 12.6 2.5% 4.1
848304 Crank Shaft (for four wheelers) KG 7.6% 12.6 2.5% 4.1
848305 Crank Shaft (for two wheelers) KG 7.6% 12.6 2.5% 4.1
848306 Others 1% 1%
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
6.9% 6.9%
8485 Deleted
8486
Machines and apparatus of a
kind used solely or principally
for the manufacture of semiconductor
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.
1% 1%
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
198
8487
Machinery parts, not
containing electrical
connectors, insulators, coils,
contacts or other electrical
features, not specified or
included elsewhere in this
chapter
1% 1%
CHAPTER – 85
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)
1% 1%
8502
Electric generating sets and
rotary converters
1% 1%
8503
Parts suitable for use solely
or principally with the
machines of heading 8501 or
8502
1% 1%
8504
Electrical transformers,
static converters (for
example, rectifiers) and
inductors
1% 1%
8505
Electro-magnets; permanent
magnets and articles
intended to become
permanent magnets after
magnetisation; electromagnetic
or permanent
magnet chucks, clamps and
similar holding devices;
Electro-magnetic couplings,
clutches and brakes; electromagnetic
lifting heads
850501 Soft ferrite component 1% 1%
850502 others 1% 1%
8506
Primary cells and primary
batteries
1% 1%
8507
Electric accumulators,
including separators therefor,
whether or not rectangular
(including square)
1% 1%
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
199
8508
Vacuum cleaner with selfcontained
electric motor
1% 1%
8509
Electro-mechanical domestic
appliances, with selfcontained
electric motor
other than vacuum cleaners
of Heading 8508
1% 1%
8510
Shavers, hair clippers and
hair-removing appliances,
with self-contained electric
motor
1% 1%
8511
Electrical ignition or starting
equipment of a kind used for
spark-ignition or
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
1% 1%
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
1% 1%
8513
Portable electric lamps
designed to function by their
own source of energy (for
example, dry batteries,
accumulators, magnetos),
other than lighting equipment
of heading 8512
1% 1%
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
1% 1%
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
200
8515
Electric (including electrically
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
1% 1%
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
1% 1%
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
apparatus for communication
in a wired or wireless network
(such as a local or wide area
network), other than
transmission or reception
apparatus of Heading 8443,
8525, 8527 or 8528
2.7% 2.7%
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
201
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; audiofrequency
electric amplifiers;
electric sound amplifier sets
1% 1%
8519
Sound recording or
reproducing apparatus
2.7% 2.7%
8520
Magnetic tape recorders and
other sound recording
apparatus, whether or not
incorporating a sound
reproducing device
2.7% 2.7%
8521
Video recording or
reproducing apparatus,
whether or not incorporating
a video tuner
2.7% 2.7%
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
phenomena, whether or not
recorded, including matrices
and masters for the
production of discs, but
excluding products of
Chapter 37
852301 Unrecorded floppy diskettes 1% 1%
852302 Other unrecorded media 1% 1%
852303
Media recorded with sound or
other phenomena
1% 1%
8524 Deleted
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
202
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
2.7% 2.7%
8526
Radar apparatus, radio
navigational aid apparatus
and radio remote control
apparatus
2.7% 2.7%
8527
Reception apparatus for
radio-broadcasting, whether
or not combined, in the same
housing, with sound
recording or reproducing
apparatus or a clock
2.7% 2.7%
8528
Monitors and projectors, not
incorporating television
reception apparatus;
reception apparatus for
television, whether or not
incorporating radiobroadcast
receivers or sound
or video recording or
reproducing apparatus
Piece 4.5% 450 4.5% 450
8529
Parts suitable for use solely or
principally with the
apparatus of headings 8525
to 8528
852901
Electric tuner for colour
television
1% 1%
852902 others 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)
3.6% 3.6%
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
203
8531
Electric sound or visual
signalling apparatus (for
example, bells, sirens,
indicator panels, burglar or
fire alarms), other than those
of heading 8512 or 8530
2.7% 2.7%
8532
Electrical capacitors, fixed,
variable or adjustable (preset)
1% 1%
8533
Electrical resistors (including
rheostats and
potentiometers), 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
2.7% 2.7%
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
3.6% 3.6%
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
204
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
3.6% 3.6%
8538
Parts suitable for use solely or
principally with the
apparatus of headings 8535,
8536 or 8537
853801 of copper KG 10.5% 95 1%
853802 of brass KG 10.5% 79 1%
853803 other 1% 1%
8539
Electric filament or discharge
lamps, including sealed beam
lamp units and ultra-violet or
infra-red lamps; arc-lamps
1% 1%
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)
854001 Colour picture tubes piece 3.6% 180 3.6% 180
854002 Black and white picture tubes piece 3.6% 36 3.6% 36
854003 Monitor tubes 1% 1%
854004 others 1% 1%
8541
Diodes, transistors and
similar semi-conductor
devices; Photosensitive semiconductor
devices, including
photovoltaic cells whether or
not assembled in modules or
made up into panels; light
emitting diodes; mounted
piezo-electric crystals
1% 1%
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
205
8542 Electronic integrated circuits 1% 1%
8543
Electrical machines and
apparatus having individual
functions, not specified or
included elsewhere in this
Chapter
1% 1%
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
2.7% 2.7%
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
1% 1%
8546
Electrical insulators of any
material
1% 1%
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
1% 1%
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
206
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
Nil Nil
CHAPTER – 86
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
1% 1%
8602
Other rail locomotives;
locomotive tenders
1% 1%
8603
Self-propelled railway or
tramway coaches, vans and
trucks, other than those of
heading 8604
1% 1%
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)
1% 1%
8605
Railway or tramway
passenger coaches, not selfpropelled;
luggage vans, post
office coaches and other
special purpose railway or
tramway coaches, not selfpropelled
(excluding those of
heading 8604)
1% 1%
8606
Railway or tramway goods
vans and wagons, not selfpropelled
1% 1%
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
207
8607
Parts of railway or tramway
locomotives or rolling-stock
1% 1%
8608
Railway or tramway track
fixtures and fittings;
mechanical (including electomechanical)
signaling, safety
or traffic control equipment
for railway, tramways,
roads, inland waterways,
parking facilities, port
installation or air-fields;
parts of the foregoing
1% 1%
8609
Containers (including
containers for the transport
of fluids) specially designed
and equipped for carriage
by one or more modes of
transport
1% 1%
CHAPTER – 87
87 Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
8701
Tractors (other than tractors
of heading 8709)
1% 1%
8702
Motor vehicles for the
transport of ten or more
persons, including the
driver
1% 1%
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
1% 1%
8704
Motor vehicles for the
transport of goods
1% 1%
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
208
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)
1% 1%
8706
Chassis fitted with engines,
for the motor vehicles of
headings 8701 to 8705
1% 1%
8707
Bodies (including cabs), for
the motor vehicles of
headings 8701 to 8705
1% 1%
8708
Parts and accessories of the
motor vehicles of headings
8701 to 8705
870801 Nozzles KG 6.8% 8.1 1%
870802 Piston Pin/ Gudgeon Pin KG 6.8% 8.1 1%
870803 Steel Anchor Pin KG 6.8% 8.1 1%
870804 BB Axle KG 6.8% 8.1 1%
870805 Brake shoe plate KG 6.8% 8.1 1%
870806
Chain Cover Hinges Shakle
Plates made of CRCA Sheet
KG 6.8% 8.1 1%
870807 Connecting Rods KG 6.8% 9 1%
870808 Crank for chain wheel KG 6.8% 9 1%
870809
Front Axle beam/I-Beam,
made of alloy steel
KG 6.8% 10 3.4% 5
870810
Front Axle beam/I-Beam,
made of non-alloy steel
KG 6.8% 10
2.2% 3.3
8708011
Full Tension Sleeve made of
Steel.
KG 6.8% 9 1%
8708012 Spokes (Galvanised) KG 6.8% 8.1 1%
8708013
Machined trailor ball/hitch
pin/linkage pin
KG 6.8% 10 1%
8708014 Push rod KG 6.8% 9 1%
8708015 Radiator Cap KG 6.8% 8.1 1%
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
209
8708016 Sleeve Shaft and Ball Joint KG 6.8%
8.1
1%
8708017 Slip Stub Shaft KG 6.8% 9 1%
8708018 Spindles KG 6.8% 9 1%
8708019 Sprocket KG 6.8% 10 1%
8708020 V-Belt Cover BcP KG 6.8% 10 1%
8708021 Valve Tappets KG 6.8% 9 1%
8708022
Automotive Radiator Core of
Copper/Brass construction
KG 6.8% 30.6 1%
8708023
Automotive Radiator assembly
with radiator core of
Copper/Brass construction
KG 6.8% 30.6 1%
8708024
Automotive Radiator assembly
with radiator core of
Steel/Brass construction
KG 6.8% 20.4 1%
8708025 Roller for auto break shoe KG 6.8% 9 1%
8708026 Spline Hub for Clutch Plates KG 6.8% 10 1%
8708027 Front/rear axle shaft KG 6.8% 9 1%
8708028
Auto Parts Double Brake
Chamber Type 24 L/S
KG 6.8%
9
1%
8708029
Auto Parts Brake Chamber
Type 16 L/S
KG 6.8%
9
1%
8708030
Auto Parts Brake Chamber
Type 20 L/S
KG 6.8%
9
1%
8708031
Auto Parts Brake Chamber
Type 24 L/S
KG 6.8%
9
1%
8708032
Auto Parts Brake Chamber
Type 30 L/S
KG 6.8%
9
1%
8708033
Auto Parts Brake Chamber
Type 30 S/S
KG 6.8%
9
1%
8708034 Steering Knuckle KG 6.8% 13 1%
8708035
Tractor Parts- Top Link
Assembly and Parts thereof
KG 7% 9 1%
8708036
Tractor Parts-Stabilizer
Assembly/Chain Assembly
and Parts thereof
KG 7.5% 9 1%
8708037
Tractor Parts- Lift Arm/Lower
Link and Parts thereof
KG
5.4% 9 1%
8708038 Tractor Parts- Draw Bar KG 8% 9 1%
8708039
Tractor Parts- Ratchet Jack
Assembly and Parts thereof
KG
5.4% 9 1%
8708040
Tractor Parts- Leveling
Assembly and Parts thereof
KG
5.4% 10 1%
8708041 Tractor Parts- Ball for Tractor KG 6.4% 10 1%
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
210
Parts
8708042 Tractor Parts- Reducing Bush KG 6.2% 9 1%
8708043 Deleted
8708044 Tractor Parts-Stub Axle/Front
Axle Spindle
KG
5% 9 1%
8708045 Tractor Parts- Tie Rod End and
Parts thereof
KG
6.2% 9 1%
8708046 Deleted
8708047 Deleted
8708048 Others 1% 1%
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
1% 1%
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;
871101
Automotive Steel Wheel Rims
12"-13" (Excluding Wire
Wheels)
1 No. 6.8% 7.2 1%
871102
Automotive Steel Wheel Rims
14"-16" (Excluding Wire
Wheels)
1 No. 6.8% 7.2 1%
871103 Others 1% 1%
8712
Bicycles and other cycles
(including delivery tricycles),
not motorised
871201 Complete bicycle 1 No. 9% 180 1%
871202 Others 1% 1%
8713
Carriages for disabled
persons, whether or not
motorised or otherwise
mechanically propelled
1% 1%
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
211
8714
Parts and accessories of
vehicles of headings 8711 to
8713
871401 BB axle 100 Pcs 9.8% 132 1%
871402 BB Cup set of 3 1 Set 9.4% 1.1 1%
871403 Deleted 1%
871404 Brake set 1 Set 9.8% 3.6 1%
871405 Chain 100 Pcs 9.4% 269 1%
871406 Chain Adjuster 1 pair 9.4% 0.2 1%
871407
Single speed Chainwheel &
Crank (Crank made of steel)
1 Set
10.1%
7.1 1%
871408 Cotter pin-Set of 2 1 Set 9.4% 0.3 1%
871409
Frame made of steel without
B.B. cup & axle
1 pc 6.8% 20.3 1%
8714010 Fork 100 Pcs 10.1% 640 1%
871411 Fork Fitting 1 set 9% 1.7 1%
871412 Free wheel single speed 100 Pcs 9% 128 1%
871413 Handle bar made of steel 1 set 9.4% 9.8 1%
871414 Handle stem made of steel 100 Pcs 10.1% 142 1%
871415
Hub (front or rear) made of
steel
100 Pcs 9% 386 1%
871416 Lamp bracket 100 Pcs 10.1% 91 1%
871417 Mudguard (pair) 1 pair 9.8% 7.5 1%
871418 Pedal (pair) 1 pair 10.1% 4.5 1%
871419 Rim (pair) made of steel 1 pair 9.8% 17.3 1%
871420 Saddle 100 Pcs 10.1% 878 1%
871421 Seat Pillar 100 Pcs 10.1% 65.3 1%
871422 Spokes set of 144 pieces 1 set 10.1% 6.8 1%
871423 Others KG 8.8% 10 1%
8715
Baby carriages and parts
thereof
6.8% 1%
8716
Trailers and semi-trailers;
other vehicles, not
mechanically propelled;
parts thereof
871601 Truck & Trailer Wheels KG 6.8% 6.1 1%
871602
Earth Moving Wheel
Components, namely, Bead
Seat Ring, Gutter Band Fixed
Flange & Lock Ring
KG 6.8% 5.1 1%
871603 Others 1% 1%
CHAPTER – 88
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
212
88 Aircraft , spacecraft, and parts thereof
8801
Balloons and dirigibles;
gliders, hang gliders and
other non-powered aircraft
1% 1%
8802
Other aircraft (for example,
helicoptors, aeroplanes);
spacecraft (including
satellites) and suborbital and
spacecraft launch vehicles
1% 1%
8803
Parts of goods of heading
8801 or 8802
1% 1%
8804
Parachutes (including
dirigible parachutes and
paragliders) and rotochutes;
parts thereof and
accessories thereto
1% 1%
8805
Aircraft launching gear;
deck-arrestor or similar
gear; ground flying
trainers; parts of the
foregoing articles
1% 1%
CHAPTER – 89
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
1% 1%
8902
Fishing vessels; factory ships
and other vessels for
processing or preserving
fishery products
1% 1%
8903
Yachts and other vessels for
pleasure or sports; rowing
boats and canoes
1% 1%
8904 Tugs and pusher craft 1% 1%
8905
Light-vessels, fire-floats,
dredgers, floating cranes,
and other vessels the
navigability of which is
subsidiary to their main
1% 1%
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
213
function; floating docks;
floating or submersible
drilling or production
platforms
8906
Other vessels, including
warships and lifeboats other
than rowing boats
890601 Warships Nil Nil
890602 Others 1% 1%
8907
Other floating structures
( for example, rafts, tanks,
coffer-dams, landing-stages,
buoys and beacons)
1% 1%
8908
Vessels and other floating
structures for breaking up
Nil Nil
CHAPTER – 90
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 1% 1%
900102
Sheets & plates of polarising
material
1% 1%
900103 Optical Fibre Cables 5.5% 5.5%
900104 Others 4.5% 1%
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
6.3% 3.1%
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
214
9003
Frames and mountings for
spectacles, goggles or the like,
and parts thereof
6.3% 3.1%
9004
Spectacles, goggles and the
like, corrective, protective or
other
6.3% 3.1%
9005
Binoculars, monoculars, other
optical telescopes, and
mountings therefor; other
astronomical instruments and
mountings therefor, but not
including instruments for
radio-astronomy
6.3% 3.1%
9006
Photographic (other than
cinematographic) cameras;
photographic flashlight
apparatus and flash bulbs
other than discharge lamps
of heading 8539
4.7% 1%
9007
Cinematographic cameras
and projectors whether or
not incorporating sound
recording or reproducing
apparatus
4.7% 1%
9008
Image projectors, other than
cinematographic;
photographic (other than
cinematographic) enlargers
and reducers
4.7% 1%
9009 Omitted
9010
Apparatus and equipment
for photographic (including
cinematographic)
laboratories, not specified or
included elsewhere in this
chapter; negatoscopes;
projection screens
4.7% 1%
9011
Compound optical
microscopes, including those
for photomicro-graphy,
cine-photomicrography or
microprojection
4.7% 1%
9012
Microscopes other than
optical microscopes;
diffraction apparatus
4.7% 1%
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
215
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
4.7% 1%
9014
Direction finding compasses;
other navigational
instruments and appliances
4.7% 1%
9015
Surveying (including
photogrammetrical
surveying), hydrographic,
oceanographic, hydrological,
meterological or geophyscial
instruments and
appliances, excluding
compasses; rangefinders
4.7% 1%
9016
Balances of a sensitivity of
5cg or better, with or
without weights
4.7% 1%
9017
Drawing, marking-out or
mathematical calculating
instruments (for example,
drafting machines,
pantographs, 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
4.7% 1%
9018
Instruments and appliances
used in medical, surgical,
dental or veterinary sciences,
including scientigraphic
apparatus, other
electromedical apparatus and
sight-testing instruments
901801
Ultrasound Scanner, Patient
Monitoring Equipments and
Surgical Diathermy Equipments
4.7% 3.1%
901802 Others 4.7% 1%
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
216
9019
Mechano-therapy appliances;
massage apparatus;
psychological aptitude-testing
apparatus; ozone therapy,
oxygen therapy, aerosol
therapy, artificial respiration
or other therapeutic
respiration apparatus
4.7% 1%
9020
Other breathing appliances
and gas masks, excluding
protective masks having
neither mechanical parts nor
replaceable filters
4.7% 1%
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
4.7% 1%
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 appratus, X-ray
tubes and other X-ray
generators, high tension
generators, control panels
and desks, screens,
examination or treatment
tables, chairs and the like
4.7% 1%
9023
Instruments, apparatus and
models, designed for
demonstrational purposes
(for example, in education or
exhibitions), unsuitable for
other uses
4.7% 1%
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
217
9024
Machines and appliances for
testing the hardness, strength,
compressibility, elasticity or
other mechanical properties
of materials (for example,
metals, wood, textiles, paper,
plastics)
4.7% 1%
9025
Hydrometers and similar
floating instruments,
thermometers, pyrometers,
barometers, hygrometers and
psychrometers, recording or
not, and any combination of
these instruments
4.7% 1%
9026
Instruments and apparatus
for measuring or checking the
flow, level, pressure or other
variables of liquids or gases
(for example, flow meters,
level gauges, manometers,
heat meters), excluding
instruments and apparatus of
heading 9014, 9015, 9028 or
9032)
902601 Water meters (of brass) KG 8.3% 28.8 2.2% 7.6
902602 Others 4.7% 1%
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
4.7% 1%
9028
Gas, liquid or electricity
supply or production meters,
including calibrating meters
therefore
4.7% 1%
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
218
9029
Revolution counters,
production counters,
taximeters, mileometers,
pedometers and the like;
speed indicators and tacho
meters, other than those of
heading 9014 or 9015;
stroboscopes
4.7% 1%
9030
Oscilloscopes, spectrum
analysers 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
4.7% 1%
9031
Measuring or checking
instruments, appliances and
machines, not specified or
included elsewhere in this
chapter; profile projectors
4.7% 1%
9032
Automatic regulating or
controlliing instruments and
apparatus
4.7% 1%
9033
Parts and accessories (not
specified or included
elsewhere in this chapter)
for machines, appliances,
instruments or apparatus of
chapter 90
4.7% 1%
CHAPTER – 91
Clocks and watches and parts thereof
9101
Wrist-watches, pocketwatches
and other watches,
including stop-watches, with
case of precious metal or of
metal clad with precious
metal
Nil Nil
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
219
9102
Wrist-watches, pocketwatches
and other watches,
including stop watches,
other than those of heading
9101
4.7% 1%
9103
Clocks with watch
movements, excluding
clocks of heading 9104
4.7% 1%
9104
Instrument panel clocks and
clocks of a similar type for
vehicles, aircraft, spacecraft
or vessels
4.7% 1%
9105 Other clocks 4.7% 1%
9106
Time of day recording
apparatus and apparatus
for measuring, recording or
otherwise indicating
intervals of time, with clock
or watch movement or with
synchronous motor (for
example, time-registers,
time-recorders)
4.7% 1%
9107
Time switches with clock or
watch movement or with
synchronous motor
3.8% 1%
9108
Watch movements, complete
and assembled
3.8% 1%
9109
Clock movements, complete
and assembled
3.8% 1%
9110
Complete watch or clock
movements, unassembled or
partly assembled
(movement sets); incomplete
watch or clock movements,
assembled; rough watch or
clock movements
3.8% 1%
9111
Watch cases and parts
thereof
911101
Cases of precious metal or of
metal clad with precious
metals
Nil Nil
911102 Others 1% 1%
9112
Clock cases and cases of a
similar type for other goods
of this chapter, and parts
thereof
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
220
911201
Cases of precious metal or of
metal clad with precious
metals
Nil Nil
911202 Others 1% 1%
9113
Watch straps, watch bands
and watch bracelets, and
parts thereof
911301
of precious metal or of metal
clad with precious metals
Nil Nil
911302 Others 1% 1%
9114 Other clock or watch parts 1% 1%
CHAPTER – 92
92 Musical instruments; parts and accessories of such articles
9201
Pianos, including automatic
pianos; harpsi-chords and
other keyboard stringed
instruments
3.8% 1%
9202
Other string musical
instruments (for example,
guitars, violins, harps)
3.8% 1%
9203 Ommited
9204 Ommited
9205
Other wind musical
instruments (for example,
clarinets, trumpets,
bagpipes)
3.8% 1%
9206
Percussion musical
instruments (for example,
drums, xylophones,
cymbols, castanets,
maracas)
3.8% 1%
9207
Musical instruments, the
sound of which is produced,
or must be amplified,
electrically (for example,
organs, guitars, accordions)
3.8% 1%
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
221
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
3.8% 1%
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 pitch pipes
of all kinds
3.8% 1%
CHAPTER – 93
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, captivebolt
humane killers, linethrowing
guns)
Nil Nil
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
222
9304
Other arms (for example,
spring, air or gas guns and
pistols, truncheons),
excluding 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
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
4.7% 1%
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
4.7% 1%
9403
Other furniture and parts
thereof
940301 Folding Bed made of Mild Steel 4.7% 1%
940302 Other furniture articles made of 4.7% 1%
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
223
steel or plastics
940303
Other furniture articles made
out of other materials including
wood, bamboo or cane
3.8% 1%
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
4.7% 1%
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
Hurricane Lantern made of Tin
plate
Kg 7.6% 6.7 1%
940502 Lamps made of brass Kg 11% 83 1%
940503 Lamps made of copper Kg 11% 100 1%
940504 Lamps made of iron Kg 8.8% 14 1%
940505 Lamps made of aluminium Kg 6.4% 26 1%
940506
Lanterns/Lamps predominantly
of glass
Kg 6.6% 30.2 Nil
940599 Others 3.9% 1%
9406 Prefabricated buildings 1% 1%
CHAPTER – 95
Toys, games and sports requisites; parts and accessories thereof
9501 Deleted
9502 Deleted
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
224
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 5.9% 15 5.9% 15
950302 Plastic rounder bat piece 5.9% 15 5.9% 15
950303
Cricket sets made of plastic
consisting of two bats, two
balls, two bases and six
stumps in a nylon carrying
bag
piece 5.9% 80 5.9% 80
950399 Other Kg 4.6% 31.5 4.6% 31.5
9504
Articles for funfair, table or
parlour games, including
pintables, billiards, special
tables for casino games and
automatic bowling alley
equipment
9504 01
Carrom Board, with or
without coins and strikers
piece 7.2% 80 7.2% 80
9504 02 Playing cards . 1% 1%
950403 Others 1% 1%
9505
Festive, carnival or other
entertainment articles,
including conjuring tricks
and novelty jokes
2.3% 1%
9506
Articles and equipment for
general physical exercise,
gymnastics, athletics, other
sports (including tabletennis)
or out-door games,
not specified or included
elsewhere in this Chapter;
swimming pools and
paddling pools
950601
Articles and equipment for
table-tennis namely table
tennis rackets
piece 10.3% 10.3 10.3% 10.3
950602
Articles and equipment for
table-tennis namely table
tennis tables
piece 9.7% 529 9.7% 529
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
225
950603
Articles and equipment for
table-tennis namely table
tennis net sets
piece 6.2% 15.8 6.2% 15.8
950604
Tennis, badminton or similar
rackets, whether or not
strung:
piece 5.1% 15.8 5.1% 15.8
950605 Lawn-tennis balls piece 17.6% 5.3 17.6% 5.3
950606
Inflatable balls made of
leather
piece 5.4% 7.7 5.4% 7.7
950607
Inflatable synthetic balls
made of PVC/rubber
piece 12.5% 25 12.5% 25
950608
Inflatable balls made of
Polyurethane
piece 13.5% 59 13.5% 59
950609 Rubber bladders piece 9.6% 3.5 9.6% 3.5
950610
Basket ball unit Junior
shot/EASI shot
Unit 5.3% 106 5.3% 106
950611
Basket ball unit smart
shot/little shot
Unit 6.2% 70.5 6.2% 70.5
950612 Unit basket ball ring Unit 6.2% 22 6.2% 22
950613
Basket ball ring with one
spring/two springs/three
springs
Unit 6.2% 70.5 6.2% 70.5
950614
Easy play/easy store netball
unit
Unit 3.5% 66 3.5% 66
950615 Unit netball goal ring Unit 3.5% 17.6 3.5% 17.6
950616
Unit netball ring detachable
and fixing
Unit 3.5% 12.3 3.5% 12.3
950617 Netball goal post with ring Unit 5.3% 61.8 5.3% 61.8
950618 Tchouk ball frame piece 6.2% 110 6.2% 110
950619 Ball cage of steel Unit 6.2% 176 6.2% 176
950620
Cricket balls, hockey balls
and other balls
piece 6.2% 8.8 6.2% 8.8
950621
Cricket, Hockey, Boxing,
Football and other Sports
Gloves.
Pair. 7.9% 44 7.9% 44
950622 Cricket bats piece 9.8% 346 9.8% 346
950623 Deleted
950624 Deleted
950625 Deleted
950626 Hockey sticks piece 6.3% 12.7 6.3% 12.7
950627 Leg Guards pair. 9.8% 53.5 9.8% 53.5
950628 Abdominal/elbow guard piece 9.8% 2.7 9.8% 2.7
950629 Shoulder/Shin Guard piece 9.8% 10.7 9.8% 10.7
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
226
950630
Other sports protective
equipment not elsewhere
specified
piece 9.8% 24.9 9.8% 24.9
95069960 Sports net KG 12% 60 2.6% 13
95069961
General physical and
exercise equipment
including track and field
equipment
5.5% 5.5%
95069962 Croquet set Unit 7.9% 7.9%
95069963 Rounder’s bat, Wooden piece 9.7% 38.7 9.7% 38.7
95069999 Others 3.2% 3.2%
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
2.4% 1%
9508
Roundabouts, swings,
shooting galleries and
other fairground
amusements; traveling
circuses, traveling
menageries and traveling
theatres
2.4% 1%
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
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
227
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% 1%
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 rollers; squeegees
(other than roller
squeegees)
1% 1%
9604
Hand sieves and hand
riddles
1% 1%
9605
Travel sets for personal
toilet, sewing or shoe or
clothes cleaning
1% 1%
9606
Buttons, press-fasteners,
snap-fasteners and pressstuds,
button moulds and
other parts of these articles;
button blanks
1% 1%
9607
Slide fasteners and parts
thereof
960701 Zipper made of brass KG 4.5% 25.5 4.5% 25.5
960702 Others KG 3% 4.9 3% 4.9
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
228
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
9608 10
Ball point pen, all sorts
(including rolling ball pen
100 pcs 5.7% 127 1%
9608 20
Felt tipped and other poroustipped
pens and markers
100 pcs 8.9% 166 3% 56
Fountain pens, Stylograph
pens and others.
9608 31 Indian ink drawing pens : 100 pcs 4.3% 39.6 1%
9608 31 10 Stylograph pens 100 pcs 4.3% 39.6 1%
9608 31 90 Other 100 pcs 4.3% 39.6 1%
9608 39 Other :
9608 39 10
High value writing
instruments including
fountain pens and ball point
pens (Rs.500 and above FOB
per unit)
2.2% 1%
9608 39 20
With body or cap of precious
metal or rolled precious metal
Nil Nil
Other fountain pen:
9608 39 31
With body or cap of precious
metal or rolled precious metal
Nil Nil
9608 39 39 Other 1% 1%
Other:
9608 39 91
With body or cap of precious
metal or rolled precious meta
Nil Nil
9608 39 99 Other 1% 1%
9608 40 00 Propelling or sliding pencils 100 pcs 2.9% 57.6 1%
9608 50 00
Sets of articles from two or
more of the foregoing subheadings
100 pcs
2.9% 39.6 1%
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
229
9608 60
Refills for ball point pens,
comprising the ball point and
ink-reservoir:
100 pcs 2.9% 39.6 1%
9608 60 10
With liquid ink (for rolling
ball-pen)
100 pcs 2.9% 39.6 1%
9608 60 90 Other 1% 1%
9608 91 Pen nibs and nib points 100 pcs 2.9% 18 1%
9608 91 10 Nib points for pen 1% 1%
9608 91 20
Nibs of wool felt or plastics
for use in the manufacture of
porous tip pen or markers
100 pcs
3.6% 20 1%
9608 91 40 Other pen nibs 100 pcs 3.6% 20 1%
Other:
9608 91 91 Of metal 100 pcs 3.6% 20 1%
9608 91 99 Other 1% 1%
9608 99 Other: 1% 1%
9608 99 10
Pen holders, pencil holders
and similar holders
1% 1%
9608 99 99 Other 1% 1%
9609
Pencils (other than pencils
of heading 9608 ), crayons,
pencil leads, pastels,
drawing charcoals, writing
or drawing chalks and
tailors' chalks
1% 1%
9610
Slates and boards, with
writing or drawing surfaces,
whether or not framed
1% 1%
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% 1%
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
230
9612
Typewriter or similar
ribbons, inked or
otherwise prepared for
giving impressions,
whether or not on spools or
in cartridges; ink-pads,
whether or not inked, with
or without boxes
1% 1%
9613
Cigarette lighters and
other lighters, whether or
not mechanical or
electrical, and parts
thereof other than flints
and wicks
1% 1%
9614
Smoking pipes (including
pipe bowls) and cigar or
cigarette holders, and
parts thereof
1% 1%
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 KG 9.1% 18 2.7% 5.3
961502 Combs, made of metal KG 9.1% 22.5 2.7% 6.7
961503 Others 1% 1%
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% 1%
9617
Vacuum flasks and other
vacuum vessels, complete
with cases; parts thereof
other than glass inners
1% 1%
9618
Tailors' dummies and
other lay figures; automata
and other animated
displays, used for shop
window dressing
1% 1%
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
231
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 handdecorated
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,
palaeontological,
ethnographic or numismatic
interest
Nil Nil
9706
Antiques of an age exceeding
one hundred years
Nil Nil
[F. No. 609/76/2010-DBK]
(Najib Shah)
Joint Secretary to the Government of India