Drawback Schedule 2015-16
Transcription
Drawback Schedule 2015-16
A Drawback when Cenvat facility has not been availed Tariff Item Description of goods 2 1 01 Live Animals 02 Meat and Edible Meat Offal 0301 030101 030199 0302 0303 0304 030401 030402 0305 0306 030601 030602 030999 Unit 3 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 CHAPTER – 1 Nil CHAPTER – 2 Nil 2% 2% CHAPTER – 3 FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES Live fish Ornament fish 2% 2% Others 2% 2% Fish, fresh or chilled, excluding fish Fillets and 2% 2% other fish meat of heading 0304 Fish, frozen, excluding fish 4% 4% fillets and Other fish meat of heading 0304 Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen In fresh /chilled form 2% 2% In frozen form 4% 4% Fish, dried, salted or in brine; smoked Fish, whether or not cooked before or 2% 2% During the smoking process; flours, Meals and pellets, of fish fit for human Consumption Crustaceans, whether in shell or not, Live, fresh, chilled, frozen, dried, salted Or in brine; crustaceans, in shell, cooked By steaming or by boiling in water, Whether or not chilled, frozen, dried, salted or in brine; flours, meals and Pellets, of crustaceans, fit for human Consumption In live or chilled or dried form 2% 2% In frozen form. 4% 4% Others 2% 2% 1 A Drawback when Cenvat facility has not been availed Tariff Item 1 0307 030701 030702 030799 Description of goods 2 Unit 3 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 Molluscs, whether in shell or not, live,Fresh, chilled, frozen, dried, salted or in Brine; aquatic invertebrates other than Crustaceans and molluscs, live, fresh, Chilled, frozen, dried, salted or in brine; Flours, meals and pellets of aquatic Invertebrates other than crustaceans, Fit for human consumption In live or chilled or dried form, In frozen form. Others 2% 2% 4% 4% 2% 2% CHAPTER – 4 DAIRY PRODUCE; BIRDS’ EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED Milk and cream, not concentrated nor containing Nil Nil 0401 added sugar or other sweetening matter Milk and cream, concentrated or containing Nil Nil 0402 added sugar or other sweetening matter Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated Nil Nil 0403 or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa 0404 Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not concentrated or containing added sugar or other sweetening matter, not elsewhere specified or included Nil 2 Nil A Drawback when Cenvat facility has not been availed Tariff Item 1 0405 0406 0407 0408 0409 0410 0501 0502 0503 0504 0505 0506 Description of goods 2 Unit 3 Butter and other fats and oils derived from milk; dairy spreads Cheese and curd Birds’ eggs, in shell, fresh, preserved or cooked Birds’ eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter Natural honey Edible products of animal origin, not elsewhere specified or included B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 Nil Nil Nil Nil 1% 1% 1% 1% 1% 1% 1% 1% CHAPTER – 5 PRODUCT OF ANIMAL ORIGIN NOT ELSEWHERE SPECIFIED OR INCLUDED. Human hair, unworked, whether or Not washed or 1% 1% scoured; waste of Human hair Pigs’, hogs’ or boars’ bristles and hair; Badger hair and 1% 1% other brush making Hair; waste of such bristles or hair Omitted Guts, bladders and stomachs of animals(other than fish), 1% 1% whole and pieces Thereof, fresh, chilled, frozen, salted, In brine, dried or smoked Skins and other parts of birds, with their Feathers or down, feathers and parts of Feathers (whether or not with trimmed Edges) and 1% 1% down, not further worked than Cleaned, disinfected or treated for Preservation; powder and waste of Feathers or parts of feathers Bones and horn-cores, unworked, Defatted, simply prepared (but not cut to 3 A Drawback when Cenvat facility has not been availed Tariff Item 1 050601 050699 0507 0508 0509 0510 0511 Description of goods 2 Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 3 Shape), treated with acid or degelatinised Powder and waste of these products Ossein Others Ivory, tortoise-shell, whalebone and Whalebone hair, horns, antlers, hooves, Nails, claws and beaks, unworked or simply Prepared but not cut to shape; powder and Waste of these products Coral and similar materials, unworked Or simply prepared but not otherwise Worked; shells of molluscs, crustaceans Or echinoderms and cuttle-bone, Unworked or simply prepared but not Cut to shape, powder and waste thereof Omitted Ambergris, castoreum, civet and musk; Cantharides; bile, whether or not dried; Glands and other animal products used In the preparation of pharmaceutical Products, fresh, chilled, frozen or Otherwise provisionally preserved Animal products not elsewhere specified Or included; dead animals of chapter 1 or 3, Unfit for human consumption 2% 1% 2% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% CHAPTER – 6 06 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage CHAPTER – 7 07 Edible Vegetables and certain Roots and Tubers 4 A Drawback when Cenvat facility has not been availed Tariff Item 1 0801 0802 080201 080299 0803 00 00 0804 0805 0806 0807 0808 0809 0810 0811 0812 0813 Description of goods 2 Unit 3 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 CHAPTER – 8 EDIBLE FRUITS AND NUTS, PEEL OF CITRUS FRUIT OR MELONS Coconuts, brazil nuts and cashew nuts, Fresh or dried, 1% 1% whether or not shelled Or peeled Other nuts, fresh or dried, whether Or not shelled or peeled Walnut kernels packed in 1% 1% consumer pack. Others 1% 1% Bananas, including plaintains, fresh Or dried Dates, figs, pineapples, avocados, guavas, Mangoes, and angosteens,freshordried Citrus fruit, fresh or dried Grapes, fresh or dried Melons (including watermelons) and Papaws (papayas), fresh Apples,pears and quinces, fresh Apricots,cherries, peaches (including Nectarines), plums and soles, fresh Other fruit, fresh Fruit and nuts, uncooked or cooked by Steaming or boiling in water, frozen, Whether or not containing added sugar or Other sweetening matter Fruit and nuts provisionally preserved (for example, by sulphur dioxide gas, In brine, in sulphur water or in other Preservative solutions), but unsuitable in that state for immediate consumption Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried 5 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% A Drawback when Cenvat facility has not been availed Tariff Item Description of goods 1 2 0814 00 00 Peel of citrus fruit or melons (including KG. 30% 20% Watermelons), fresh, frozen, dried or Provisionally preserved in brine, in Sulphur water or in other preservative Solutions Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 3 1% 1% CHAPTER – 9 0901 090101 090102 090103 090199 0902 090201 090202 090299 0903 00 00 0904 0905 0906 0907 0908 0909 0910 COFFEE, TEA, MATE AND SPICES Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion Coffee (raw beans), in bulk 1% Coffee (roasted and/or 1% decaffeinated), in bulk Chicory 1% Others 1% Tea, whether or not flavoured Tea, in bulk 1% Tea in consumer packs/OTS 2.2% can including tea bags Others 1% 1% Mate Pepper of the genus Piper; dried or crushed or ground 1% fruits of the genus Capsicum or of the genus Pimenta 1% Vanilla Cinnamon and Cinnamon1% tree flowers Cloves (whole fruit, cloves 1% and stems) Nutmeg, mace and 1% cardamoms Seed of anise, badian, fennel, coriander, cumin or caraway; juniper berries Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices 6 1% 1% 1% 1% 1% 2.2% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% A Drawback when Cenvat facility has not been availed Tariff Item Description of goods 2 1 10 Cereals 11 Products of the milling industry; malt; starches; inulin; wheat gluten. 12 Oil seeds and Oleaginous Fruits; Miscellaneous Grains, Seeds and Fruit; Industrial and Medicinal Plants; Straw and Fodder Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 3 CHAPTER – 10 1% CHAPTER – 11 1% 1% 1% CHAPTER – 12 1% 1% CHAPTER – 13 13 Lac; Gums, Resins and Other Vegetable Saps and Extracts 1% 1% 1% 1% CHAPTER – 14 14 15 1513 15131900 1515 15153010 15153020 1515000099 1516 Vegetable plaiting materials; vegetable products, not elsewhere specified or included. CHAPTER – 15 ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES Coconut (copra), palm kernel or babassu Oil and fractions thereof, whether or not Refined, but not chemically modified Coconut oil packed in HDPE bottles Other fixed vegetable fats and oils (including jojoba oil) and their fractions, Whether or not refined, but not Chemically modified Refined Castor Oil Cocoa Butter equivalent (CBE) Others Animal or vegetable fats and oils and Their fractions, partly or wholly Hydrogenated, inter- 7 1.8% 1% 1% 1% 2% 2% 1% 1% A Drawback when Cenvat facility has not been availed Tariff Item 1 151601 1521 15210010 1522 Description of goods 2 Unit Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 3 esterified, Re-esterified or elaidinised, whether or Not refined, but not further prepared Hydrogenated Castor Oil Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, Whether or not refined or coloured Shellac Degras: residues resulting from the treatment Of fatty substances or animal or vegetable waxes B 1% 1% 2% 2% 1% 1% CHAPTER – 16 16 1701 170101 170102 170199 1702 1703 1704 Preparations of Meat, or Fish or of Crustaceans, Molluscs or other Aquatic Invertebrates 2% CHAPTER – 17 SUGARS AND SUGAR CONFECTIONERY Cane or beet sugar and chemically Pure sucrose, in solid form White sugar 2% Raw sugar 2% Others 1% Other sugars, including chemically pure Lactose, maltose, glucose and fructose, In solid form; sugar syrups not containing 1% Added flavouring or colouring matter; Artificial honey, whether or not mixed With natural honey; caramel Molasses resulting from the 1% extraction Or refining of sugar Sugar confectionery (including white Chocolate), not containing cocoa 1% 8 2% 2% 2% 1% 1% 1% 1% A Drawback when Cenvat facility has not been availed Tariff Item 1 Description of goods Unit Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 3 2 B CHAPTER – 18 18 Cocoa and preparations Cocoa 1% 1% CHAPTER – 19 PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRY COOKS' PRODUCTS Malt extract; food preparations of Flour, groats, meal, starch or malt extract, Not containing cocoa or containing less than 40% By weight of cocoa calculated on a totally Defatted basis, not 1% 1% 1901 elsewhere specified or included; Food preparations of goods of headings 0401 to 0404, Not containing cocoa or containing less than 5% by Weight of cocoa calculated on a totally defatted basis, Not elsewhere specified or included Pasta, whether or not cooked or stuffed (with meat or other substances) or Otherwise prepared, such as 1% 1% 1902 spaghetti, Macaroni, noodles, lasagne, gnocchi, Ravioli, cannelloni; couscous, whether Or not prepared Tapioca and substitutes therefor prepared From 1% 1% 1903 00 00 starch, in the form of flakes, grains, Pearls, siftings or in similar forms Prepared foods obtained by the swelling or Roasting of cereals or cereal products (for example, corn flakes); 1% 1% 1904 cereals [other Than maize (corn) ] in grain form or in the Form of flakes or other worked grains (except flour, groats 9 A Drawback when Cenvat facility has not been availed Tariff Item 1 1905 190501 190599 Description of goods 2 Unit 3 and meal), pre-cooked Or otherwise prepared, not elsewhere Specified or included Bread, pastry, cakes, biscuits and other Bakers’ wares, whether or not containing Cocoa; communion wafers, empty cachets Of a kind suitable for pharmaceutical use, Sealing wafers, rice paper and similar Products Biscuits Others B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 1% 1% 1% 1% CHAPTER – 20 PREPARATION OF VEGETABLES, FRUITS, NUTS OR OTHER PARTS OF PLANTS Vegetables, fruit, nuts and other edible Parts of plants, 1% 1% 2001 prepared or preserved By vinegar or acetic acid Tomatoes prepared or 1% 1% 2002 preserved otherwise Than by vinegar or acetic acid Mushrooms and truffles, prepared or Preserved 1% 1% 2003 otherwise than by vinegar or Acetic acid Other vegetables prepared or Preserved otherwise than 1% 1% 2004 by vinegar Or acetic acid, frozen, other than Products of heading 2006 Other vegetables prepared or preserved Otherwise than 1% 1% 2005 by vinegar or acetic acid, Not frozen, other than products of Heading 2006 Vegetables, fruits, nuts, fruit-peel and Other parts of 1% 1% 20060000 plants, preserved by sugar (drained, glace or crystallised) Jams, fruit jellies, marmalades, fruit Or nut 2007 puree and fruit or nut pastes, Obtained by cooking, 10 A Drawback when Cenvat facility has not been availed Tariff Item 1 Description of goods 2 Unit 3 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 whether or not Containing added sugar or other Sweetening matter 200701 200799 2008 2009 200901 200999 2101 210101 210102 210199 2102 2103 Fruit jams/ fruit Jelly packed in OTS cans Others Fruit, nuts and other edible parts of Plants, otherwise prepared or preserved, Whether or not containing added sugar or Other sweetening matter or spirit, not Elsewhere specified or included Fruit juices (including grape must) and Vegetable juices, unfermented and not Containing added spirit, whether or not Containing added sugar or other Sweetening matter 1% 1% 1% 1% 1% 1% Fruit juice pulp /concentrates, packed in OTS cans Others 1% 1% 1% CHAPTER – 21 MISCELLANEOUS EDIBLE PREPARATIONS 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 Instant Coffee 2.2% Roasted Chicory 1% Others 1% Yeasts (active or inactive); other single cell microorganisms, dead (but not 1% including vaccines of heading 3002); prepared baking powders Sauces and preparations 11 1% 2.2% 1% 1% 1% 1 A Drawback when Cenvat facility has not been availed Tariff Item 1 210301 210399 2104 2105 00 00 2106 210601 210699 Description of goods therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard Condiments paste packed in OTS cans Others Soups and broths and preparations therefore, homogenized composite food preparations Ice cream and other edible ice, whether or not containing cocoa Food preparations not elsewhere specified or included Chutneys/Vegetables/ pickles packed in OTS cans Others 22090099 23 Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 1% 1% 1% 1% 1% 1% 1 1% 1% 1 1% 1% 1 1% 1% 1% CHAPTER – 22 BEVERAGES, SPIRITS AND VINEGAR Ethanol or Ethyl Rectified Spirit/ otherwise having a strength of 94.5% Alcohol Others Alcohol, ENA/ or minimum of Ethyl Litre Drawback when Cenvat facility has been availed Drawback Rate 3 2 22 22071090 Unit B Rs.3.1 1% Nil 1% CHAPTER – 23 1% 1% 1% Residues and waste from the food industries; prepared animal fodder CHAPTER – 24 24 24022000 24039900 2403000099 25 Tobacco and manufactured tobacco substitutes Cigarettes Packed in consumer packs Tobacco /Sweet Tobacco /Tobacco paste packed in the relevant packing material Others 200 sticks 4.5% 1% 18 3% 12 1% 1% 1% CHAPTER – 25 SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT (EXCEPT THE FOLLOWING) 12 A Drawback when Cenvat facility has not been availed Tariff Item 1 25010010 250410 25081090 25232100 252329 25232900 2523000099 Description of goods 260101 260102 2601000099 26070000 2607000001 26080000 2608000001 27 2701 2702 2703 3 2 Common salt (including iodised salt) packed in HDPE/LDPE/PP Woven bags Carbofoil of various grades (chemically Acid treated graphite) Processed Bentonite Portland Cement-white Ordinary Portland Cement/ Portland Cement Pozzolona/ Portland Slag Cement/ Oil Well Cement Clinker of Ordinary Portland Cement/ Portland Cement Pozzolona/ Portland Slag Cement/ Oil Well Cement Other Cements 26 2601 Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 1% 1% Kg 5.5% 5 5.5% 5 MT 6.8% 3.1% 90 5.5% 1% 73 3.1% 1% 1.9% 1% 1% CHAPTER – 26 ORES, SLAG AND ASH 1% IRON ORES AND CONCENTRATES, INCLUDING ROASTED IRON PYRITES Iron Ore pellets (from Limonite Ore) Iron Ore Pellets. (from Haematite Ore) Others Lead ores and Concentrates Lead Concentrates Zinc ores and Concentrates Zinc Concentrates 2% 2% 2% 2% Nil Nil 2% 2% 2% 2% CHAPTER – 27 MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES Coal; Briquettes, ovoids and Nil Nil similar solid fuels manufactured from coal Lignite, whether or not Nil Nil agglomerated, excluding jet Peat (including peat litter), Nil Nil whether or not agglomerated 13 A Drawback when Cenvat facility has not been availed Tariff Item 1 2704 2705 2706 2707 2708 2709 2710 271001 271002 Description of goods 2 Unit 3 Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted 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 Pitch and pitch coke, obtained from coal tar or from other mineral tars Petroleum oils and oils obtained from bituminous minerals, crude Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils High Speed Diesel supplied by domestic oil companies to the Units located in Special Economic Zone Furnace oil supplied by domestic oil companies to the Units located in Special 14 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil A Drawback when Cenvat facility has not been availed Tariff Item 1 271003 2711 2712 2713 271301 271399 2714 2715 2716 28 2801 2802 280201 280299 Description of goods 2 Economic Zone Others Petroleum gases and other gaseous hydrocarbons 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 Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals. Calcined Petroleum coke Others Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks 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) Electrical Energy Unit 3 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 Nil Nil Nil Nil Nil Nil 3% Nil 3% Nil Nil Nil Nil Nil Nil CHAPTER – 28 Nil INORGANIC CHEMICALS; ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE-EARTH METALS, OF RADIOACTIVE ELEMENTS OR OF ISOTOPES I-CHEMICAL ELEMENTS Fluorine, chlorine, bromine and iodine Sulphur, sublimed or precipitated; colloidal sulphur Insoluble Sulphur Others 15 1% 1% 2% 1% 2% 1% A Drawback when Cenvat facility has not been availed Tariff Item 1 2803 28030010 2803000099 2804 28047020 2804000099 2805 2806 Description of goods 2 Carbon (carbon blacks and other forms of carbon not elsewhere specified or included) Carbon Blacks Others Hydrogen, rare gases and other non-metals Phosphorous, Red Others Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury II-INORGANIC ACIDS AND INORGANIC OXYGEN COMPOUNDS OF NON-METALS Hydrogen chloride (hydrochloric acid); chlorosulphuric acid Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 kg 5.5% 1% 3.5 5.5% 1% 3.5 Kg 5.5% 1% 13 5.5% 1% 13 3 1% 1% 1% 1% 2807 Sulphuric acid; oleum 1% 1% 2808 Nitric acid; sulphonitric acids 1% 1% 3.8% 5% 3.4% 3% 4% 1% 1% 1% 5% 1% 3% 4% 1% 1% 2809 28091000 28092010 28092020 28092030 28092040 2809000099 2810 Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined Diphosphorous Pentoxide Phosphoric Acid Poly Phosphoric Acids 85% Phosphorus Pentaoxide Ortho Phosphoric Acid Others 2811110001 Oxides of boron; boric acids Other inorganic acids and other inorganic oxygen compounds of non-metals Anhydrous Hydro Fluoric Acid 2811110002 28111990 2811000099 Hydro Fluoric Acid 70% Fluoboric Acid Others 2811 Kg 16 3 3% 3% 1% 2% 1% 1% 2% 1% 3 A Drawback when Cenvat facility has not been availed Tariff Item 1 2812 28121020 28121030 28121090 2812000099 2813 28139090 2813000099 2814 2815 28151110 28152000 28152010 2815000099 2816 2817 2817001001 2817001002 2817001003 2817000099 2818 28183000 28183010 2818000099 Description of goods 2 III-HALOGEN OR SULPHUR COMPOUNDS OF NON-METALS Halides and halide oxides of non-metals Phosphorous Trichloride Phosphorus Oxychloride Phosphorus Penta Chloride Others Sulphides of non-metals; commercial phosphorus trisulphide Phosphorous Pentasulphide Others IV-INORGANIC BASES AND OXIDES, HYDROXIDES AND PEROXIDES OR METALS Ammonia, anhydrous or in aqueous solution Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium Caustic Soda Flakes/Solid Caustic Potash Flakes/Solids Caustic Soda solution Others Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or barium Zinc oxide; zinc peroxide Zinc Oxide Zinc Oxide- IP/BP/USP Grade Zinc Oxide (100% Purity) Others Artificial corundum, whether or not chemically defined; aluminium oxide; aluminium hydroxide Alumina Trihydrate Calcined Alumina Others Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 Kg 5.7% 3.4% 2% 1% 3 3% 3% 2% 1% 1.6 Kg 3.8% 1% 3% 1% 1% 1% 3.4% 7.2% 5% 1% 2% 5% 5% 1% 3.6 1% Kg Kg Kg MT 17 4% 4% 4% 1% 3% 5% 1% 2.5 1% 3 4 3.6 1750 4% 4% 4% 1% 3% 5% 1% 3 4 3.6 1750 A Drawback when Cenvat facility has not been availed Tariff Item Description of goods 1 2 2819 Chromium oxides and hydroxides Manganese oxides Iron oxides and hydroxides; earth colours containing 70% or more by weight of combined iron evaluated as Fe2O3 Gamma Ferric Oxide (Audio Grade) Others Cobalt oxides and hydroxides; commercial cobalt oxides Titanium oxides 2820 2821 282101 282199 2822 2823 28230010 28230020 2823000099 2824 28241010 28242000 28249000 2824000099 2825 2826 28261110 28261200 2826199001 2826199002 2826000099 Titanium Di-Oxide Anatase Titanium Dioxide (Rutile) Others Lead oxides; red lead and orange lead Lead Oxide Yellow Litharge Lead Oxide Red (Red Lead) Lead Oxide grey (Lead Suboxide) Others Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides V.-SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND METALS Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts Ammonium Bifluoride Aluminium fluoride Potassium Fluoride Potassium Titanium Fluoride Others Unit 3 Kg B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 1% 1% 1% 1% 3% 3% 1% 1% 1% 1% 5% 8 2% 1% 5% 8 2% 1% Kg 6.5% 9.7 2% 3 Kg 6.8% 10.2 2% 3 Kg 6% 9 2% 3 Kg Kg 18 1% 1% 1% 1% 2.7% 2% 6% 6.5% 1% 2% 2% 2% 3% 1% 10 16 3.3 7.3 A Drawback when Cenvat facility has not been availed Tariff Item 1 2827 28273200 28273201 2827599003 28276010 28276020 28276030 2827000099 2828 28281010 28281020 28281030 2828000099 2829 282901 282999 2830 28301000 283000099 2831 28311010 28311020 28319020 2831000099 2832 2833 Description of goods 2 Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides Aluminium Chloride Anhydrous Poly Aluminium Chloride Tetrabutyl Ammonium Bromide Potassium Iodide BP/USP Sodium Iodide Nickel Chloride Others Hypochlorites; commercial calcium hypochlorites; chlorites; hypobromites Stable Bleaching Powder Chlorine content upto 36% Calcium Hypochlorite Chlorine content more than 60% Calcium Hypochlorite Hydrated Others Chlorates and perchlorates; bromates and perbromates; iodates and periodates Potassium Chlorate Others Sulphides; polysulphides, whether or not chemically defined Sodium Sulphide Others Dithionites and sulphoxylates Sodium Hydro Sulphite Sodium Formaldehyde Sulphoxylate Zinc Formaldehyde Sulphoxylate Others Sulphites; thiosulphates Sulphates; alums; peroxosulphates (persulphates) Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 Kg 7.2% 3.6 4% 2 3% 3% 5.5% 5.5% 5.5% 6.1% 2% 1% 5.5% 5.5% 2% 1% 2% 2% 3.5% 1% 2% 2% 1% 1% 3% 1% 3% 1% Kg 6.5% 1% 3.3 5.5% 1% 2.7 Kg 7.1% 6 5% 4.2 19 4.9% 3% 3% 3% 1% 1% 1% 1% A Drawback when Cenvat facility has not been availed Tariff Item Description of goods 1 2 28332300 28332400 Basic Chromium sulphate Nickel Sulphate Copper Sulphate (With 5 molecule of water of Crystallisation) Manganese Sulphate Monohydrate Cobalt Sulphate Others Nitrites; nitrates Sodium Nitrite Dicyclohexyl Ammonium Nitrate (DICHAN) Others Phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defined Sodium Tripoly Phosphate Triphenyl Phosphate Others Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate Potassium Carbonate Calcium Carbonate Barium Carbonate Others Cyanides, cyanide oxides and complex cyanides Sodium Cyanide Powder/Tablet/Granule Potassium Cyanide Copper Cyanide Zinc Cyanide Others Deleted Silicates; commercial alkali metal silicates 28332500 28332940 28332990 2833000099 2834 283401 283402 283499 2835 283501 283502 283599 2836 28364000 28365000 28366000 2836000099 2837 28371100 28371910 28371920 28371990 2837000099 2838 2839 Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 Kg 3.3% 7.1% 6 2% 2% 1.6 Kg 5.9% 11.2 3% 5.6 Kg 4.7% 4.2 3% 2.6 Kg. 5% 1% 20 5% 1% 20 5% 5% 5.5% 5.5% 1% 1% Kg Kg 4% 5.5% 1% 6.4 8.5 4% 5.5% 1% 6.4 8.5 Kg 7.1% 3% 3% 1% 3.5 5% 3% 3% 1% 2.5 3% Kg Kg Kg 20 4.3% 5.5% 5% 1% 3% 10.7 14 7.5 4% 5.5% 5% 1% 10 14 7.5 A Drawback when Cenvat facility has not been availed Tariff Item 1 28391100 28391900 2839000099 2840 2841 28412010 28415090 28416100 2841000099 2842 2843 2844 2845 2846 2847 28470000 Description of goods 2 Sodium Meta Silicate Monohydrate Sodium Silicate Others Borates; peroxoborates (perborates) Salts of oxometallic or peroxometallic acids Zinc Chrome Potassium Dichromate Potassium Permanganate Others Other salts of inorganic acids or peroxoacids, (including aluminosilicates whether or not chemically defined), other than azides VI-MISCELLANEOUS Unit Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 MT 5% 800 4% 640 MT 5.5% 1% 1000 5.5% 1% 1000 1% Kg Kg Kg Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals Radioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products. Isotopes other than those of heading 2844; compounds, inorganic or organic, of such isotopes, whether or not chemically defined Compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium or of mixtures of these metals Hydrogen peroxide, whether or not solidified with urea Hydrogen Peroxide B Kg 21 5.5% 5% 5.5% 1% 1% 11 7.5 9 2% 5% 5.5% 1% 1% 1% Nil Nil Nil Nil 1% 1% 1% 1% 5% 2 5% 4 7.5 9 2 A Drawback when Cenvat facility has not been availed Tariff Item Description of goods Unit 2 2847000099 Others Phosphides, whether or not chemically defined, excluding ferrophosphorus Zinc Phosphide Others Carbides, whether or not chemically defined Silicon carbide Others Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of heading 2849 Deleted Compounds, Inorganic or Organic of mercury, excluding amalgams Mercuric oxides Mercuric chloride Mercurous Chloride (Calomel) Mercuric Bromide Mercuric Iodide Potassium Mercuric Iodide formulation Mercuric sulphate Mercuric Nitrate Mercuric Acetate Phenyl Mercury Acetate Methoxy Ethyl Mercury chloride Others 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 2848 28480020 2848000099 2849 284901 284999 2850 2851 2852 285201 285202 285203 285204 285205 285206 285207 285208 285209 285210 285211 285299 2853 Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 1% 1% 3% 1% 3% 1% 2% 1% 2% 1% 1% 1% Kg Kg Kg Kg Kg 5.5% 5.5% 5.5% 5.5% 5.5% 4 4 4 4 51.6 5.5% 5.5% 5.5% 5.5% 5.5% 4 4 4 4 51.6 Kg 5.5% 52.7 5.5% 52.7 Kg Kg Kg Kg 5.5% 5.5% 5% 5.5% 4 4 3.8 4 5.5% 5.5% 5% 5.5% 4 4 3.8 4 Kg 5.5% 4.5 5.5% 4.5 1% 1% 1% 1% CHAPTER – 29 29 Drawback when Cenvat facility has been availed Drawback Rate 3 1 B ORGANIC CHEMICALS 22 A Drawback when Cenvat facility has not been availed Tariff Item 1 Description of goods 2 Unit 3 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 I.HYDROCARBONS AND THEIR HALOGENATED SULPHONATED, NITRATED OR INTROSATED DERIVATIVES 2901 2902 29021100 29029090 29029091 2902000099 2903 29032200 29036940 29036950 29036960 2903000099 2904 29041030 29041040 2904104001 2904104002 2904104003 2904104004 2904109001 2904109002 29042010 29049040 29049050 Acyclic hydrocarbons Cyclic hydrocarbons Cyclohexane Naproxen Sodium Isobutyl Benzene Others Halogenated derivatives of hydrocarbons Trichloro Ethylene Benzyl Chloride Monochloro Di-flouro methane (Refrigerant R-22 or HCFC 22) Di-chloro Di-flouro methane (Refrigerant R-12 or CFC12 Others Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated Napthalene Sulphonate Formaldehyde condensate Vinyl Sulphone Ester (Acetanilide Based) Vinyl Sulphone Ester (Ortho Anisine Base P Nitro Aniline Vinyl Sulphone Para Cresidine Base (PCVS) Vinyl Sulphone 2:5 Demethoxy Anniline Oil Base P-Toluene Sulphonic Acid Linear Alkyl Benzene Sulphonic Acid Nitrobenzene Nitro Chloro Benzene (Ortho & Para) Para Nitro Chloro Benzene Sulphonic Acid 23 1% 1% 2% 5.5% 3% 1% 2% 5.5% 3% 1% 4% 2% 4% 2% 2% 2% 2% 2% 1% 1% 3% 3% 5% 5% 5% 5% 2% 2% 5% 5% 3% 3% 3% 3% 5.5% 5.5% 2% 2% 2% 2% 2% 2% A Drawback when Cenvat facility has not been availed Tariff Item 1 29049060 29049070 29049090 29049091 2904000099 2905 29051420 29053200 2905399001 2905399002 2905399003 2905399004 29054290 2905450001 2905590001 2905590002 2905590003 2905590004 2905590005 2905590006 2905000099 2906 Description of goods 2 Acetamino Sulphonic {Acetamino Sulphone Acetyl Amino Phenyl-4- (Hydroxy Ethyl) Sulphone} 1,4-Dimethoxy Benzene Sodium Alfa Olefine Sulphonate Resist Salt Others II. ALCOHOLS AND THEIR HALOGENATED, SULPHONATED, NITOSITRATED OR NITROSATED DERIVATIVES Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives Salbutamol Sulphate Propylene Oxide/ Propylene Glycol Guaifenesin Povidon Iodine BP/IP/USP (Powder) Monoethylene Glycol Triethylene Glycol Pentaerythritol Refined Glycerine Propanol Hydrochloride BP / USP 3-Mercapto Propyl Tri Methoxy Silane De-Emulsifier HDL-5700/ HDL-5858/ HDL-8204 3-Chloropropyl Trimethoxy silane Ethambutol HCL Het Diol (1,4,5,6,7,7 Hexa Chloro-2-3- Bis (Hydroxy Methyl) Bicyclo-2(2,1,1,)heptane-5 Others Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 Kg 5% 25 5% 5.5% Kg Kg 24 5.5% 25 5.5% 5.5 5.5% 2% 1% 2% 1% 5.5% 5.5% 3% 3% 5.5% 5.5% 4% 4% 3% 2% 5% 5.5% 3% 2% 5% 5.5% 4.5 1% 1% 5% 5% 3% 3% 5% 5% 2% 2% 2% 2% 1% 1% 5.5 4.5 A Drawback when Cenvat facility has not been availed Tariff Item Description of goods 1 2 290601 290602 290699 Benzyl Alcohol Phenyl Ethyl Alcohol Others III. – PHENOLS, PHENOL-ALCOHOLS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES Phenols; phenol-alcohols Sodium para Nitro Phenolate Triphenyl Phosphite Para Chloro Ortho Cresol Dodecyl Phenol (DDP) Beta Naphthols Nonyl Phenol Resorcinol Phenol Others Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols 4,4 Diamino Sulfanilide G Salt (2-Naphthol 6,8 Disulphonic Acid) 2907 2907119001 2907119002 29071290 29071300 29071520 29071990 29072100 29072300 2907200099 2908 29082003 29082022 29082025 29082029 29089090 2908909001 2908909002 2908909003 2908909004 2908909099 Schaeffers Acid 6-Nitro-1-Diazo-2-Naphthol4-Sulphonic Acid 1-Diazo-2-Napthol 4sulphonic Acid (on 100% basis) N.W. Acid (1-Naphthol 4 Sulfonic Acid) 4B Acid 4,5 Dinitro chrysazine 2,4-Di-chloro Phenol Others Unit 3 Kg Kg Kg Kg Kg Kg B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 5% 2% 1% 5% 2% 1% 2% 5.5% 5.5% 5.5% 5.5% 5.5% 4% 2% 1% 2% 5.5% 5.5% 5.5% 5.5% 5.5% 4% 2% 1% 4% 6.6 22.7 5.5 7.2 5.5 12 3% 4% 6.6 22.7 5.5 7.2 5.5 12 3% Kg 4% 8 4% 8 Kg 5% 12.5 5% 12.5 Kg 25 1% 1% 3% 3% 5.5% 3% 5.5% 1% 5.5% 3% 5.5% 1% 11 11 A Drawback when Cenvat facility has not been availed Tariff Item 1 Description of goods 2 Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 Kg Kg 5% Rs.9 3% 2% 5.5 5% Rs.9 3% 2% 5.5 IV. – ETHERS, ALCOHOL PEROXIDES, ETHER PEROXIDES, KETONE PEROXIDES, EPOXIDES WITH A THREEMEMBERED RING, ACETALS AND HEMIACETALS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES 2909 29091100 29093030 29094100 29094900 29094910 2909000099 2910 291001 291099 2911 Ethers, ether-alcohols, ether-phenols, etheralcohol-phenols, alcohol peroxides, ether peroxides, ketone peroxides (whether or not chemically defined), and their halogenated, sulphonated, nitrated or nitrosated derivatives Diethyl ether Musk Ambrette Powder Di-Ethylene Glycol (DEG) Diethylene Glycol Dibenzoate Yara Yara/ Beta Naphthol Methyl Ether Others Epoxides, epoxyalcohols, epoxyphenols and expoxyethers, with a threemembered ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives Epichlorohydrine Others Acetals and hemiacetals, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives 26 2% 2% 1% 1% 2% 1% 2% 1% 1% 1% A Drawback when Cenvat facility has not been availed Tariff Item 1 Description of goods 2 Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 Kg 5% 2.1 5% 2.1 V. – ALDEHYDE FUNCTION COMPOUNDS 2912 29121100 29121990 29124990 29124991 2912000099 2913 29130090 2913000099 Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde Formalin 37% Glyoxal Resin (Cleantex DA-2) Meta Phenoxy Benzaldehyde Para Anisaldehyde/ Para Anisic Aldehyde/Anisic Aldehyde Others Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading 2912 Napthalene Sulphonate Formaldehyde Condensate (80% active content) Others 3% Kg 5% 3% 19 5% 4% 4% 1% 1% 1% 1% 1% 1% 19 VI. – KETONE FUNCTION COMPOUNDS AND QUINONEFUNCTION COMPOUNDS 2914399002 29146100 Ketones and Quinones, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives Betaionone Benzanthrone 16,17 Dimethoxy Dibenzanthrone Bromo Benzanthrone Anthraquinone 29146990 3,7 Dihydroxy Anthraquinone 5% 5% 29147090 1,5-Dichloro Anthraquinone 2% 2% 2914709001 1,8 Dichloro Anthraquinone 3% 3% 2914 29142310 29143920 2914399001 Kg Kg 27 5.5% 5% 39 36 5.5% 5% 4% 4% 3% 3% 3% 3% 39 36 A Drawback when Cenvat facility has not been availed Tariff Item Description of goods Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 1 2 3 4 5 6 7 2914709002 Kg 5.5% 22 5.5% 22 2914709004 Chloranil Diketone (2,4-Dichlorophenyl Methyl Ketone) Para Hydroxy Acetophenone 2914709005 2914709006 2914709003 2914709007 2914709008 2914709009 2914709010 2914709011 2914709012 2914709013 2914709014 2914000099 2915 29151100 29152100 29152930 2915299001 2915299002 2915299003 3% 3% 3% 3% 1,4 Di-amino Anthraquinone 3% 3% 1,4 Di Hydroxy Anthranquinone (Quinizarine) 3% 3% 3% 3% 2% 3% 5.5% 2% 3% 5.5% 5% 5% 2% 2% 2% 2% 5% 1% 5% 1% Anthraquinone 1:5 Disulphonate sodium Salt 1:5 Dihydroxy Anthraquinone Leuco Quinizarine Methyl Isobutyl Ketone 1-(2,6-Dichlorophenyl) 2Indolinone 1-Amino Anthraquinone Anthraquinone 2:6 Disulfonate/ Anthraquinone 2:7 Disulfonate Phenyl Acetone Others VII CARBOXYLIC ACIDS AND THEIR ANHYDRIDES, HALIDES,PEROXIDES AND PEROXYACIDS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives Formic Acid (85%) Acetic Acid (Glacial) Manganese Acetate Omitted Glyphosate 62% (IPA Salt) Glyphosate Kg 1% 4% 3% 2 1% 4% 3% 2 Kg Kg 4% 4% 4 7 4% 4% 4 7 28 A Drawback when Cenvat facility has not been availed Tariff Item Description of goods Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 1 2 3 4 5 6 7 2915299004 Naphthalene Acetic Acid Sodium Salt of 2,4 Dichloro Phenoxy Acetic Acid - (2,4 Di Sodium Salt - ) Dehydrated Castor Oil Fatty Acid Aluminium stearate Butyl Stearate Tech Calcium Stearate Lead Stearate Chloro Acetyl Chloride D (+) Acid DMCA purified (3 Beta, 5alpha- dihydroxy – 17 alpha methoxy17 Beta Carbomethoxy androstand 6one) Ethyl Acetate DICMIC Chloride DV Acid Chloride/ Cypermethric Acid Chloride 2,4 Di-Chloro Phenoxy Acetic Acid (2,4 D.Acid) Others Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives Kg 4% 32 4% 32 Kg 5% 7.5 5% 7.5 2915299005 29157050 2915709001 2915709002 2915709003 2915709004 29159090 29159091 29159092 29159093 29159094 29159095 29159096 2915000099 2916 2% Kg Kg Kg Kg 5% 5% 5% 5% 2% 5.5% 2% 7.5 9 7 5 5% 5% 5% 5% 2% 5.5% 3% 3% 2% 4% 2% 4% 2% 2% 3% 3% 1% 1% 29163110 Benzoic Acid 2% 2% 29163140 Sodium Benzoate P. Hydroxy Benzoic Acid Propyl Ester/ Paraben (Propyl P. Hydroxy Benzoic Acid) IP/ BP/ USP P-Hydroxy Benzoic Acid Methyl Others 2% 2% 29163190 29163191 2916000099 Kg 29 5.5% 18.2 5.5% 4% 4% 1% 1% 7.5 9 7 5 2 18.2 A Drawback when Cenvat facility has not been availed Tariff Item 1 2917 29171200 29171400 29171940 29171950 29171990 29173500 29173600 29173920 2917399001 2917399002 2917399003 2917399004 2917399005 2917399006 2917399007 2917399008 2917000099 2918 29181190 29181200 29181510 29181520 29181590 29182110 29182920 29182921 29189090 2918000099 Description of goods 2 Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives D.O.A. (Dioctyl Adipate) Maleic Anhydride Ferrous Fumarate BP/USP Fumaric Acid Di-butyl Maleate (DBM) Phthalic Anhydride PTA Di-Octyl Phthalate (DOP) Di-Ethyl Phenyl Malonate Di-Ethyl Phthalate (DEP) Dihexyl Phthalate Di-Iso Octyl Phthalate Di-Methyl Phthalate (DMP) Di-Nonyl Phthalate (DNP) Dilso Decyl Phthalate (DIPP) Tetra Hydro Phthalic Anhydride (THPA) Others Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives Calcium Lactate Pentahydrate USP Tartaric Acid Potassium Citrate Sodium Citrate BP/USP Diethyl Carbamazine Citrate Salicylic Acid Bon Acid Pamoic Acid 1-Diazo-2-Napthol 4Sulphonic Acid Others Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 Kg 5.5% 2% 5.5% 2% 5.5% 3% 3% 5.5% 5.5% 5.5% 5.5% 5% 5.5% 5.5% 5.5% 22 5.5% 2% 5.5% 2% 5.5% 3% 3% 5.5% 5.5% 5.5% 5.5% 5% 5.5% 5.5% 5.5% 22 Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg 5.4 5 8.3 8.3 8.3 8.3 8 8.3 8.3 8.3 2% 2% 1% 1% 5.4 5 8.3 8.3 8.3 8.3 8 8.3 8.3 8.3 Kg 5.5% 11 5.5% 11 Kg Kg Kg Kg 5.5% 5.5% 5.5% 5.5% 3% 2% 5.5% 11 11 5.5 11 5.5% 5.5% 5.5% 5.5% 3% 2% 5.5% 11 11 5.5 11 Kg 30 30 3% 3% 1% 1% 30 A Drawback when Cenvat facility has not been availed Tariff Item 1 2919 29190090 2919000099 2920 2920100001 2920100002 2920100003 2920909004 292000099 2921 2921190001 2921190002 29212910 29214101 29214190 29214212 2921421301 2921421302 29214214 Description of goods 2 VIII-ESTERS OF INORGANIC ACIDS OF NON-METALS AND THEIR SALTS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives Amino Trimethylene Phosphoric Acid Others Esters of other inorganic acids of non-metals (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives 1-Hydroxyethylidene 1:1 Di Phosphoric Acid Di-ethyl Thio Phosphoryl Chloride Di-methyl Thio Phosphoryl Chloride Tri Methyl Phosphite Others IX. NITROGENFUNCTION COMPOUNDS Amine- function compounds Di-ethylene Triamine. (DETA) Triethylamine Hexamine Mono Ethyl Aniline Meta Chloro Aniline Ortho Chloro Para Nitro Aniline. 2,5 Dichloro Aniline 3,4 Dichloro Aniline 2,6 Dichloro Para Nitro Unit 3 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 3% 3% 1% 1% 3% 3% Kg 5% 7.5 5% 7.5 Kg 4% 6 4% 6 Kg 4% 1% 6 4% 1% 6 4% Kg Kg 31 3% 5.5% 1% 3% 4% 5.5 3% 5.5% 1% 3% 2% 2% 2% 2% 5.5% 2% 2% 5.5% 7.2 5.5 7.2 A Drawback when Cenvat facility has not been availed Tariff Item 1 29214225 2921429001 2921429002 29214234 29214330 29214340 29214390 29214511 29214512 29214516 29214521 29214522 29214525 29214528 29214590 292145901 29214909 29214990 29215110 29215120 29215130 29215170 2921519001 2921519002 29215903 29215990 29215991 29215992 29215993 29215994 29215995 29215996 29215997 29215998 Description of goods 2 Aniline Meta Nitro Aniline Meta Uriedo Aniline Ortho chloro Aniline Sulphanilic Acid Tech. Grade Ortho Toluidine Meta Toluidine Di Ethyl Meta Toluidine Alfa Naphthyl Amine Phenyl Alpha Napthyl Amine Sodium Naphthionate Broenners Acid Mix Cleves Acid Laurent Acid Tobias Acid K. Acid (2 Napthylamine 3,6,8 Trisulphonic Acid) Sulpho Tobias Acid 4,4-Diamine diphenyl amine2-Sulphonic acid 4,4 Diamino Benanilide Ortho Phenylene Diamine Meta Phenylene Diamine Para Phenylene Diamine Para Amino Acetanilide Mixed diaryl para phenylene diamine N (1,3 Dimethyl Butyl) N Phenyl Para Phenylene Diamine 3,3 Dichloro Benzidine Dihydro Chloride (3,3 DCB) Ortho Nitro Aniline P. Amino-di phenylamine Aniline Methyl diethanol amine Triethanol amine 4,4 Diamino Diphenyl Sulphone (4,4 D.D.S.) Dapsone BP/ technical grade Diethyl Amine BIS(2-Chloro Ethyl) Amine Hydrochloride 2,4 D Amine salt. (2,4 D Unit 3 Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 Kg Kg Kg Kg Kg Kg Kg Kg 32 Drawback when Cenvat facility has been availed Drawback Rate 3% 5% 2% 5% 2% 3% 2% 5.5% 3% 4% 3% 1% 5% 4% Kg B 10.7 8 3% 5% 2% 5% 2% 3% 2% 5.5% 3% 4% 3% 1% 5% 4% 10.7 8 4% 14 4% 14 4% 10 4% 10 10 5 11 1% 1% 1% 3% 2% 3% 3% 1% 3% 2% 3% 3% 5.5% 11 5.5% 3% 3% 3% 3% 2% 3% 2% 3% 2% 2% 3% 2% 3% 2% 5.5% 5.5% 5% 20 5% 2% 2% 3% 3% 10 5 11 11 20 A Drawback when Cenvat facility has not been availed Tariff Item 1 Description of goods 2 Unit 3 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 29222912 29222914 29222919 Acid) 3-N,N-Diethyl Amino-4Methoxy Acetanilide Diamino Stilbene Disulphonic acid or 4,4-Diamino Stilbene 2,2Disulfonic Acid (DASDA) Others Oxygen-function aminocompounds Gamma Acid J Acid H. Acid R Salt 4,4 Dinitro Stilbene 2,2 Disulphonic Acid C. Acid UP (3-Amino -6 Chloro toluene 4 sulphonic acid) N-Methyl J Acid Diaminomatino Nitrite Ortho Anisidine Para Anisidine 6-Nitro 2 Amino Phenol 4Sulphonic acid (6NAPSA) Meta Amino Phenol Di-Ethyl Meta Amino Phenol PAN Acid 29222924 N Phenyl J Acid 3% 3% 29222925 Peri Acid Meta Phenylene Diamine 4Sulphonic Acid Metol 6-CAPS(6-Chloro Aminophenol-4-Sulphonic Acid Paracetamol/ Paracetamol Granules DC Grade Paracetamol DC Grade 3% 3% 2% 2% 3% 3% 29216000 29216001 2921000099 2922 29222140 29222150 29222160 29222161 29222190 2922219001 2922219002 2922219003 29222210 29222220 29222906 29222926 29222931 29222990 2922293301 2922293302 29222934 Kg Kg 4% 4% 2% 2% 1% 1% 5% 3% 5% 2% 20 12.1 5% 3% 5% 2% 20 12.1 Kg 4% 12 4% Kg 4% 16 4% 16 Kg 4% 5% 2% 3% 20 4% 5% 2% 3% 20 Kg 1% 1% 3% 5% 2% 3% 5% 2% 20 12 20 Kg 4% 12 4% 12 Kg 4% 14 4% 14 Kg 4% 14 4% 14 Para Cresidine 3% 33 3% A Drawback when Cenvat facility has not been availed Tariff Item 1 2922299001 2922299002 2922430001 2922430002 2922430003 29224910 29224990 29225021 2922509001 2922509002 2922509003 2922509004 2922509005 2922509006 2922509007 2922509008 2922509009 2922509010 2922509011 2922509012 2922509013 2922000099 2923 2923100001 2923100002 Description of goods 2 4, 4-Diamino Diphenyl Amine-2 Sulphonic Acid (F.C. Acid) 6-Acetyl Amino 2-Amino Phenol 4-Suphonic Acid 5-Sulpho Anthranilic Acid Anthranilic Acid Bas Acid (4 SulphoAnthranilic Acid) Glycine Metanilic Acid Frusemide Domperidone Domperidone Maleate Dicyclohexyl-Amine(DCHA) Monocyclohexylamine (MCHA) 1,(4-Hydroxy 3-Hydroxy Methyl Phenyl) 2-(NTerbutyl-N-Benzyl Amino) Ethanol (Drug Intermediate Of Salbutamol Sulphate) Dextropropoxy Phene Hydrochloride 4-Benzyl amino-5- Naphthol 1:7 Disulphonic Acid 4 Methoxy 2- Methyl Diphenylamine Para Toluidine Phenyl Gamma Acid J Acid Urea Diclofenac Sodium 4-Benzoylamino 5-Napthol 2:7 Disulphonic Acid Others Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined Choline Chloride Dry Choline Chloride Unit 3 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 2% 2% Kg 4% 20 4% 20 Kg Kg 5.5% 5% 10 10 5.5% 5% 10 10 3% Kg 2% 4% 4% 5.5% 5.5% 5.5% Kg 5% Kg 3% 11 2% 4% 4% 5.5% 5.5% 5.5% 7.5 5% 4.5 3% 3% 4% 4% 4.5 11 7.5 Kg 4% 8 4% 8 Kg 5.5% 11 5.5% 11 34 2% 3% 4% 5.5% 2% 3% 4% 5.5% 4% 4% 1% 1% 3% 3% 3% 3% A Drawback when Cenvat facility has not been availed Tariff Item 1 Description of goods 2 Unit 3 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 2924299001 2924299002 2924299003 Choline Di-Chloride (2Dichloroelthyl) Trimethyl Ammonium Chloride Tri Ethyl Benzyl Ammonium Chloride Others Carboxyamide-function compounds; amide-function compounds of carbonic acid Napropamide Tech. 90% Minimum Glibenclamide BP-88 Acetanilide Aceto Acetic Ortho Chloranilide Acetazolamide Chloropropamide 4-4, Diamino Benzanilide 2924299004 Aceto Acetic Meta Xylidide 2924299005 Aceto Acetic Ortho Toluidide 4% 4% 2924299006 2924299007 2924299008 Flurbiprofen Lamivudine Metamitrion Tech (98% Min.) Acete Acet ortho Anisidide (AAOA) Aceto Acet 4-Chloro 2,5, Dimethoxy Anilide (NASIRG) Trichloro Carbanilide Labetalol Hydrochloride BP/USP/IP Others Carboxyimide-function compounds (including saccharin and its salts) and imine-function compounds Cetrimide BP 88 Thiacetazone N-(Cyclohexylthio) Phthalimide Succinimide Tetra Hydro Phthalic Imide (THPI) 4% 4% 3% 4% 4% 3% 2923100003 29239000 2923000099 2924 29241900 29242190 29242910 29242930 2924299009 2924299010 2924299011 2924299012 2924000099 2925 2925190002 2925190003 2925190004 2925190005 2925190006 2% Kg 5% 2% 15 1% Kg Kg 5% 5% 1% 33.8 5% 2% 2% 2% 2% 1% 1% 4% 1% 3% 4% 1% 3% 5.5% 15 10.7 5.5% 33.8 10.7 Kg 5.5% 10.7 5.5% 10.7 Kg 5.5% 22 5.5% 22 Kg 35 3% 3% 3% 3% 1% 1% 5% 2% 20 5% 2% 3% 3% 2% 2% 2% 2% 20 A Drawback when Cenvat facility has not been availed Tariff Item Description of goods Unit 3 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 1 2 2925209001 Diphenyl Guanidine Powder 3% 3% 2925209002 2925209003 2925209004 2925209005 2925209006 Metformin HCL BP Dicyclohexyl Carbodiimide Chlorhexidine Hydrochloride Chlorhexidine Acetate Chlorhexidine Base/ Gluconate Others 4% 5% 3% 4% 4% 5% 3% 4% 2925000099 2926 2927 29270090 29270091 2927000099 2928 29280090 2928000099 2929 29291020 29291090 2929000099 2930 Nitrile-function compounds Diazo-, azo- or azoxyCompounds Para Amino Azobenzene 3:4Sulphonic Acid P-Amino-Azobenzene 4Sulphonic Acid Others Organic derivatives of hydrazine or of hydroxylamine Methyl Ethyl Ketoxime Others Compounds with other nitrogen function Toluene Di Isocyanate (TDI) Methyl Iso thio Cyanate Others X. – ORGANOINORGANIC COMPOUNDS, HETEROCYCLIC COMPOUNDS, NUCLEIC ACIDS AND THEIR SALTS, AND SULPHONAMIDES Organo-sulphur compounds Kg Kg 10 4% 4% 1% 1% 1% 1% 1% 1% 3% 3% 1% 1% 5% 1% 10 2% 5% 1% 10 10 2% Kg 5% 1% 10 5% 1% 10 2930909001 Tetra Butyl Ammonium Hydrogen Sulphate Kg 5.5% 36.7 5.5% 36.7 2930909002 Mercapto Benzetriazole Kg 5% 7.5 5% 7.5 2930909003 Tetra methyl disulphide Kg 5.5% 7.5 5.5% 7.5 thiouram 36 A Drawback when Cenvat facility has not been availed Tariff Item Description of goods Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 1 2 3 4 5 6 7 2930909004 Zinc Diethyl Dithio carbamate Kg 5.5% 7.5 5.5% 7.5 2930909005 2930909006 2930000099 2931 29310020 2931009001 2931009002 2931009003 2931009004 2931009005 2931009006 2931009007 2931009008 2931009009 2931009010 2931009011 2931009012 2931000099 2932 29322100 29322110 2932000099 2933 29331920 29331970 2933199001 N-Acetyl Sulphanilyl Chloride Tolnaftate BP/USP Others Other organo-inorganic compounds Roxarsone-USP (3-Nitro-4Hydroxyphenyl Arsonic Acid) 3% 3% 5% 1% 5% 1% 3% 3% Di-Butyl tinoxide Tetra N-Butyl Titanate Monomer Tri Ethyl Phosphite (98% Min.) Dimethyl Methyl Phosphonate Kg 4% 9 4% 9 Kg 5% 10 5% 10 Kg 4% 6 4% 6 Dioctyl Tin Oxide BIS (Trimethyl Silyl) Acetamide BIS (Trimethyl Silyl) Urea (BSU) Hexa methyl Disi lazane Hexa methyl Disiloxane Trimethyl Chloro silane 2 Mercapto 5 Methoxy Benzimidazole Zinc Salt of 2 mercapto benzothiazole Others Heterocyclic compounds with oxygen hetero-atom(s) only Coumarin Citalopram Hydrobromide Others Heterocyclic compounds with nitrogen hetero-atom(s) only 1 (2,5 Dichloro-4Sulphophenyl)-3-methyl-5Pyrazolone Analgin 1-Phenyl 3-Methyl5 Pyrazolone (PMP) Kg 5% 10 5% 10 Kg 5% 10 5% 10 Kg 5% 10 5% 10 Kg Kg Kg 5% 5% 5% 10 10 10 5% 5% 5% 10 10 10 4% 4% 3% Kg 4% 3% 20 4% 1% 1% 4% 2% 1% 4% 2% 1% 20 Kg 5.5% 12.4 5.5% 12.4 Kg 5% 24 5% 24 Kg 5.5% 12.4 5.5% 12.4 37 A Drawback when Cenvat facility has not been availed Tariff Item Description of goods 1 2 2933199002 2933199003 2933199004 Ketorolac Tromethamine Omeprazole Piroxicam USP 1,4 Sulpho phenyl 3 Methyl 5 Pyrazolene 1-(4-Sulphophenyl-3Carboxy-5 Pyrazolone) Metronidazole Benzoate Mebendazole Dimetridazole BP Vet 1-(2-Propenyl)-1, 3-Dihydro2-H Benzimidazol-2- One (Minimum 99% Purity) 1-(3-Chloropropyl)-2Benzimidazoline Ketoconazole Miconazole Nitrate Fluconazole Pyridine Hydrobromide Pyridine 2-Picoline (Alpha./ 4-Picoline (Gamma). Chlorpheniramine Maleate BP/USP Pheniramine maleate N-Methyl-4-Piperidinol N-Carbethoxy-4-Piperid-one Loratadine 1,2-Dihydro 2Oxyquinoxaline Di-iodohydroxy quinoline Iodo Chloro hydroxy quinoline IP/BP/USP Dihydro-2-Oxoquinoxaline(HQ) (2-Hydroxy Quinoxaline) Aminophylline Trimethoprim Acyclovir Caprolactum 2-Methyl-5-Nitro lmidiazole Acriflavin/ Acriflavin Hydrochloride/ Acriflavin neutral BPC/ Eu-Flavin NFX/Proflavin Hemisulphate 2933199005 29331990 29332920 29332930 29332940 2933299001 2933299002 2933299003 2933299004 2933299005 2933310001 2933310002 29333912 29333914 29333919 29333920 2933399001 2933399002 2933490003 2933490004 2933490005 2933490006 29335910 29335920 29335990 29337900 29337901 29337902 Unit 3 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 5% 4% 5.5% 5% 4% 5.5% Kg 5.5% 12.4 5.5% 12.4 Kg 5.5% 15.3 5.5% 15.3 Kg 4% 5% 3% 24 4% 5% 3% 24 Kg Kg Kg 1% 1% 5.5% 5.5% 3% 5.5% 4% 5.5% 5% 3% 5.5% 4% 5.5% 5% 12.8 3% 3% 5.5% 5.5% 5.5% 5% 5.5% 3% 22 3.3 5.5% 5.5% 5% 5.5% 3% 12.8 22 3.3 5.5% Kg 5% 41 5% 41 Kg 5.5% 54 5.5% 54 4% Kg Kg 5.5% 5.5% 5% 3% 3% 5.5% 38 4% 30 44 5.5% 5.5% 5% 3% 3% 5.5% 30 44 A Drawback when Cenvat facility has not been availed Tariff Item 1 Description of goods 2 29337903 Captopril USP(Power) 29337904 29337905 Oxyphenbutazone Terfenadine USP Polymerised -2,2 4 trimethyl1,2-dihydro quinolone 1-(2-Propenyl)-1, 3-Dihydro2- H Benzimidazoline-2- One CIS + Hydroxy Lactam. CIS(+)-2-(-4-Methoxy Phenyl)-3-Hydroxy-2, 3Dihydro-1,5-Benzothia-zepin4-(5H)- one 4-Bromo-2-Fluoro Biphenyl Cisapride Monohydrate B.P N-Benzyl-4-Piperidone Omeprazol Pellets 2-Methylimidazole 4-(4-Chlorophenyl)-4Hydroxy Piperidine 6-Amino-1,3-Dimethyl Uracil N-Methyl 4 Chloro Piperidone N-Methyl 4-Piperidone 3-Cyanopyridine Bisacodyl S-Methoxy Morphinane Hydrochloride/(+)-3-Methoxy Morphinane Hydrochloride. Tinidazole Metronidazole BP/USP/IP Enalapril Maleate CMIC Chloride Piperazine Citrate BP 88/ USP Astemizole Potassium Phenyl Acetate Others Nucleic acids and their salts; whether or not chemically defined; other heterocyclic compounds Phthalylsulphathiazole Piroxicam IP/BP/USP 2 Mercapto benzo thiazole 29337906 29337907 29337908 29337909 29337910 29337911 29337912 29337913 29337914 29337915 29337916 29337917 29337918 29337919 29337920 29337921 29337922 29337923 29337924 29337925 29337926 29337927 2933000099 2934 29341000 29341001 29341002 Unit 3 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 4% 4% Kg 5.5% 5.5% 26.4 5.5% 5.5% 26.4 Kg 5.5% 6.2 5.5% 6.2 Kg Kg 39 5.5% 5.5% 5% 5% 4% 5.5% 4% 4% 3% 4% 5.5% 4% 4% 3% 4% 4% 5% 2% 3% 5% 4% 5% 2% 3% 5% 4% 5.5% 5.5% 5.5% 4% 5.5% 5% 5.5% 5.5% 5% 1% 5.5% 4% 5.5% 5% 5.5% 5.5% 5% 1% 5% 4% 4% 11 20 5% 4% 4% 11 20 A Drawback when Cenvat facility has not been availed Tariff Item Description of goods 1 2 29341003 29341004 Diltiazem HCl Nizatidine Promethazine Hydrochloride BP/USP Others Sulphonamides Sulphamethoxazole 4,4 Diamino Sulfanilide (100% Basis) 5 Chloro Aniline 2:4 Disulphonamide N-Oxydiethylene Benzothiazole Sulfernamide N-Cyclohexyl 2Benzothiaxole Sulphenamide(CBS) Others XI. – PROVITAMINS, VITAMINS AND HORMONES 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 29341005 2934000099 2935 29350011 2935009001 2935009002 2935009003 2935009004 2935000099 2936 29362910 2936292001 2936292002 2936292003 2936000099 2937 293701 Folic Acid Niacin/ Nicotinic Acid BP/ USP/IP Niacinamide / Nicotinamide BP/USP/IP Cyano Cobalamine (Vitamin B12) BP/USP Others Hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones Danazol Unit 3 Kg B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 4% 3% 4% 3% 5.5% 5.5% 1% 1% 5.5% 30 5.5% 1% 1% 5.5% 5.5% 5% 5% 4% 4% 1% 1% 5.5% 5.5% 30 Kg 5.5% 17.3 5.5% 17.3 Kg 5.5% 24.8 5.5% 24.8 40 4% 4% 1% 1% 5.5% 5.5% A Drawback when Cenvat facility has not been availed Tariff Item Description of goods 2 1 293799 Unit 3 Others B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 1% 1% 1% 1% XII. – GLYCOSIDES AND VEGETABLE ALKALOIDS, NATURAL OR REPRODUCED BY SYNTHESIS, AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES 2938 2939 29393000 29394200 2939590001 2939590002 2939990001 2939990002 2939990003 2939990004 2939990005 2939000099 2940 2941 29411010 Glycosides, natural or reproduced by synthesis and their salts, ethers, esters and other derivatives Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives Caffeine Pseudo Ephedrine (Base/ Hydrochloride/Sulphate) Theobromine Theophylline Bromhexine Hydrochloride IP/BP/USP Dextromethorphan Hydrobromide Pentoxyfylline IP/BP/USP Ephedrine Hydrochloride IP/BP/USP Crude Sodium Theophylline Others XIII. –OTHER ORGANIC COMPOUNDS 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 Antibiotics Potassium Penicillin G First Crystal/ Penicillin Potassium Kg 41 5.5% 40 5.5% 5.5% 5.5% 5.5% 5.5% 5.5% 5.5% 2% 2% 5.5% 5.5% 5.5% 5.5% 4% 4% 5.5% 1% 5.5% 1% 1% 1% 5.5% 5.5% 40 A Drawback when Cenvat facility has not been availed Tariff Item Description of goods 2 1 Unit 3 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 V First Crystal/ BP/USP/ISP 2941102001 2941102002 2941103001 Ampicillin Sodium Sterile Ampicillin Trihydrate Amoxycillin Trihydrate 5.5% 5% 5.5% 5.5% 5% 5.5% 2941103002 Amoxycillin Sodium Sterile 5.5% 5.5% 29411040 Cloxacillin Sodium 5.5% 5.5% 29411090 7-ADCA 5.5% 5.5% Chloramphenicol Chloramphenicol Palmitate Erythromycin BP/USP/IP Erythromycin Estolate BP/USP/IP Erythromycin Stearate BP/USP/IP Cephalexin Monohydrate Ciprofloxacin Hcl / Base Ciprofloxacin Lactate Monohydrate Norfloxacin/Norfloxacin Hydrochloride 5.5% 5.5% 5.5% 5.5% 5.5% 5.5% 5.5% 5.5% 5.5% 5.5% 5% 5.5% 5% 5.5% 4% 4% 5.5% 5.5% 5.5% 5.5% 5.5% 5.5% 5% 5.5% 5% 5.5% 2% 2% 2941909005 2941909006 2941909007 2941909008 2941909009 2941909010 Enrofloxacin Pefloxacin Methane Sulphonate (Powder)/Pefloxacin Azithromycin Dihydrate Roxythromycin Neutralised and bleached Sal stearine Rifampicin BP/USP/IP Oxacillin Sodium Di-cloxacillin Sodium Cloxacillin Sodium Sterile Cefeclor Sultamicillin Tosylate 2941909011 2941000099 2942 29420011 Flucloxacillin Sodium Others Other organic compounds Cefadroxil 5.5% 4% 3% 5% 2% 5% 4% 1% 5.5% 4% 3% 5% 2% 5% 4% 1% 3% 3% 2941400001 2941400002 2941500001 2941500002 2941500003 29419020 2941903001 2941903002 29419060 29419090 2941909001 2941909002 2941909003 2941909004 42 2 A Drawback when Cenvat facility has not been availed Tariff Item Description of goods 1 2 2942001201 2942001202 2942001203 29420013 Ibuprofen Ibuprofen Lysinate Ibuprofen Sodium Nifedipine D(-) Alpha Phenyl Glycine Ethyl Aceto Acetate Potassium Dane Salt D(-)alpha Phenyl Glycin Chloride Hcl Atenolol BP/USP Oxyclozanide Vet BP 85 D(-)Alpha Phenyl Glycine Base Flurbiprofane BP Mepacrine Hydrochloride D(-) Dihydro Phenyl Glycine Base S+ Ibuprofane /(+)-2-(4Isobutyl Phenyl) Propionic Acid/ Dexibuprofane 29420015 29420023 29420027 29420033 2942009001 2942009002 2942009003 2942009004 2942009005 2942009006 2942009007 2942009008 2942009009 2942009010 2942009011 2942009012 2942009013 2942009014 2942009015 2942009016 2942009017 2942009018 2942009019 2942009020 2942000099 Unit 3 D(-) Para Hydroxy Phenyl Glycine Base Diloxanide Furoate BP Ranitidine HCL/Base Famotidine Naproxen Bicron 1-6 Solid content Para Hydroxy Phenyl Acetamide Mephenesin BPC Oxfandazole BP/USP/IP Vet 2-hydroxy methyl 3,5 dimethyl 4 methoxy pyridine (Omeprazole Intermediate) Cephradine USP/BP Cephardine Arginine Sterile D(-)Para Hydroxy Phenyl Glycine Methyl Potassium Dane Salt Chlorophenesin BP/IP/USP Bicron 33 N Others 43 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 5.5% 4% 3% 5.5% 5.5% 4% 3% 5.5% 5.5% 5.5% 4% 4% 5% 4% 5% 4% 5.5% 5.5% 1% 3% 1% 3% 5% 5% 5% 5% 5.5% 5.5% 5.5% 5.5% 5% 5.5% 5% 5.5% 5.5% 5% 5.5% 5% 5.5% 5.5% 2% 5% 2% 5% 4% 4% 5.5% 5.5% 5.5% 5.5% 5.5% 5.5% 2% 5% 1% 2% 5% 1% A Drawback when Cenvat facility has not been availed Tariff Item 1 Description of goods Unit Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 3 2 B CHAPTER – 30 PHARMACEUTICAL PRODUCTS 3001 3002 3003 30039011 3003000099 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 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 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 Calcium Sennocides A&B Powder Others 44 Nil Nil Nil Nil 3% 3% 1% 1% A Drawback when Cenvat facility has not been availed Tariff Item 1 3004 30041010 30041020 3004102001 3004102002 30041030 3004103002 30041050 3004105001 3004105002 Description of goods 2 Unit 3 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 Triple Penicillin 6:3:3 Injection BP/USP Ampicillin Capsules 250/500 mg. (Each capsule contains Ampicillin Trihydrate equivalent to 250/500 mg of Ampicillin base) Ampicillin Injection (1 gram Vial) Ampicillin oral suspension (Ampicillin Syrup) 125 mg/5 ml, 60 ml bottle (each 5 ml contains Ampicillin Trihydrate equivalent to 125 mg of Ampicillin ) Amoxycilin Capsules 250 /500mg (Each capsule containing Amoxycllin Trihydrate equivalent to 250/500 mg of Amoxycillin) Amoxycillin oral suspension (Amoxycillin Syrup) 125 mg/5 ml, 60 ml bottle (Each 5 ml contains Amoxycillin Trihydrate equivalent to 125 mg of Amoxycillin) Cloxacillin Capsules 250 mg Cloxacillin Capsules 500 mg Cloxacillin capsules-250 mg (Each capsule contains Cloxacillin Sodium equivalent to 250 mg of Cloxacillin) 45 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 2% 2% 5% 5% 3% 3% 3% 3% 5% 5% 3.6% 3.6% 4.2% 4.2% 4.2% 4.2% 4.2% 4.2% A Drawback when Cenvat facility has not been availed Tariff Item 1 30041050 3004105003 3004106001 3004106002 3004109001 3004109002 3004109003 3004109004 3004109005 30042011 30042012 Description of goods 2 Unit 3 Cloxacillin Injection (250 mg/vial) Each vial contains Cloxacillin Sodium equivalent to 250 mg of anhydrous cloxacillin) Cloxacillin oral solution (Cloxacillin syrup) 125 mg/5 ml, 60 ml. bottle (each 5 ml contains cloxacillin sodium equivalent to 125 mg of cloxacillin) 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) 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) Benzyl Penicillin Injection 1 mega Bi-Penicillin 1 Mega Injection Fortified Procaine Penicillin 4 Mega Injection Procaine Penicillin 3 Mega Injection BP Sterile Streptomycin Sulphate USP Injection 5 gms (containing not less than 5 gms of Streptomycin base) Cefazolin Sodium Injection USP, 1gm/10 ml vial (each vial containing not less than 1 gm of Cefazolin) Cephalexin Capsules 250 mg (Each capsule contaning Cephalexin equivalent to 250 mg of anhydrous Cephalexin ) 46 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 3.6% 3.6% 3.6% 3.6% 4.6% 4.6% 3.3% 3.3% 2% 2% 2% 2% 2% 2% 2% 2% 2% 2% 5% 5% 2% 2% A Drawback when Cenvat facility has not been availed Tariff Item 1 30042041 3004205001 3004205002 3004205003 30042061 30042062 30042063 30042094 3004320001 Description of goods 2 Unit 3 Tetracycline capsules-250 mg (each capsule contains 250 mg of Tetracycline Hydrochloride) Chloramphenicol Capsules 250 mg Chloramphenicol oral suspension 60 ml bottle (each 5 ml contains Chloramphenicol Palmitate equivalent to 125 mg of Chloramphenicol) Chloramphenicol Sodium Succinate Injection (0.3 gm /vial) (each vial contains Chloramphenicol Sodium Succinate equivalent to 0.3 gm of Chloramphenicol) Erythromycin Estolate capsules-250 mg (Each capsule contains Erythromycin Estolate equivalent to 250 mg of Erythromycin ) Erythromycin Estolate for Oral Suspension 125 mg/ 5 ml- 100 ml bottle (Each 5 ml containing Erythromycin Estolate equivalent to 125 mg. of Erythromycin) Erythromycin Stearate 250 mg Tablet (each Tablet containing Erythromycin Stearate equivalent to 250 mg of Erythromycin) Ethambutol Tablets 400 mg Hydrocortisone Acetate Ointment BPC 1% 3004320002 Hydrocortisone Sodium Succinate Injection 100 mg each vial containing Hydrocortisone Sodium succinate 134 mg equivalent to 100 mg of Hydrocortisone) 3004902101 Mebendazole Tablets-100 mg 47 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 2% 2% 4.2% 4.2% 3.6% 3.6% 4.2% 4.2% 4.9% 4.9% 4.2% 4.2% 4.9% 4.9% 2% 2% 2% 2% 2% 2% 3.5% 3.5% A Drawback when Cenvat facility has not been availed Tariff Item Description of goods Unit 3 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 1 2 3004902102 Pyrantel Pamoate tablets 250 mg (each tablet contains Pyrantel Pamoats 725 mg equivalent to 250 mg of Pyrantel base.) 2% 2% 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) 2% 2% 3004903301 Ranitidine Injection-25 mg./ml (2 ml. ampoule) (Each 2.ml. containing Ranitidine Hydrochloride equivalent to 50 mg. of Ranitidine) 4.2% 4.2% 4.9% 4.9% 2% 2% 3% 3% 3.5% 2.8% 3.5% 2.8% 2% 2% 4.2% 4.2% 4.2% 4.2% 2% 2% 3004903302 30049056 30049061 3004906101 3004906102 30049062 30049063 30049072 30049076 Ranitidine Tablets-150 mg (Each tablet containing Ranitidine Hydrochloride equivalent to 150 mg. of Ranitidine) Amodiaquine Tablets 200 mg (each tablet contains Amodiaquine Hydrochloride equivalent to 200 mg of Amodiaquine) Analgin Injection-5 ml ampoules (Each ml. containing 500 mg of analgin) Analgin Tablets-500 mg Paracetamol Tablets-500 mg Aspirin Tablets-300 mg (Acetyl Salicylic Acid Tablets) Ibuprofen Tablets 200 mg Nifedipine Capsules USP 10 mg (Soft Gelatine Nifedipine Capsules) Methyl Dopa Tablets 500 mg (each tablet contains Methyl Dopa equivalent to 500 mg of Anhydrous Methyl Dopa) 48 A Drawback when Cenvat facility has not been availed Tariff Item 1 30049081 3004908701 3004908702 3004908703 3004908704 3004909101 30004909102 3004000001 3004000002 3004000003 3004000004 30043200 30043912 Description of goods 2 Unit 3 Chlordiazepoxide Hydrochloride Tablets-5 mg (each tablet contains chlordiazepoxide Hydrochloride equivalent to 5 mg of Chlordiazepoxide ) Cotrimoxazole Tablets (Each tablet containing 80 mg of Trimethoprim and 400 mg of Sulphamethoxazole) Doxycycline capsules-50 mg. (each capsule containing Doxycycline Hydrochloride equivalent to 50 mg. Doxycycline) Gentamicin injection-2 ml vials/ ampoules (Each vial/ampoule containing Gentamicin Sulphate) Sterile Cefotaxime Sodium Injection USP, 1 gm/ 10 ml vial (each vial containing not less than 1 gm of Cefotaxime) Salbutamol Inhaler 200 Metered Dose (each metered inhalation supplies contain Salbutamol BP 100 mcg) Salbutamol Tablets-2 mg (Each tablet contains Salbutamol Sulphate equivalent to 2 mg of Salbutamol) Primidone Tabs 250 mg Candistatin Vaginal Tabs Sulfabiotics Dusting Powder 10 mg. Trinicort-Injection 40 mg/ML in 1 ML vial Ointments Hydro-cortisone Acetate Ointment tubes weighing 5 gms per tube containing 1% active ingredient by weight. Anti-Allergic/ AntiInflammatory Predniso-lone Tabs 5 mg. 49 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 2% 2% 2% 2% 2% 2% 2% 2% 2% 2% 5% 5% 4.2% 4.2% 2% 2% 2% 2% 2% 2% 2% 2% 2% 2% 2% 2% A Drawback when Cenvat facility has not been availed Tariff Item 1 30043913 30044070 30049031 30049032 30049033 30049034 30049035 30049036 30049037 30049038 30049039 30049040 30049069 3004000099 3005 300501 Description of goods 2 Unit 3 Cortico-Steroid Dexamethasone Tabs 0.5 mg. Anti-Asthmatic Ephedrine Tabs. 30 mg. Anti-Histamine Chlorpheniramine Tabs 4 mg. Betamethasone Dipropionate cream (each gram contains Betamethasone Dipropionate equivalent to 0.05% w/w of Betamethasone) Cefuroxime Axetil tablets 250 mg. Cefuroxime Axetil tablets 500 mg. Dexamethasone and Neomycin Eye/Ear drops containing 0.5% W/V Neomycin and Dexamethasone Sodium Phosphate VSP 0.1% W/V Fluocinolone Acetonide and Neomycin Sulphate Skin ointment Mepacrine Hydro-Chloride Tablets Fluocinolone Acetonide Skin Ointment Enalapril Maleate 2.5/5/10 Mg. Tablets Salbutamol inhalers (in aluminium cans) Indromethacin Capsules 25 mg. Others 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 Rayon Elastic adhesive bandage B.P. 50 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 2% 2% 2.8% 2.8% 4.9% 4.9% 3% 3% 5% 5% 5% 5% 3% 3% 2% 2% 5% 5% 2% 2% 5% 5% 5% 5% 2% 2% 2% 2% 3% 3% A Drawback when Cenvat facility has not been availed Tariff Item 1 300502 300599 3006 Description of goods 2 Unit 3 Plaster of Paris Bandage B.P or BPC Others Pharmaceutical goods specified in note 4 to this Chapter B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 4% 4% 1% 1% 1% 1% CHAPTER – 31 31 FERTILIZERS CHAPTER – 32 32 3201 3202 3203 3204 TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND OTHER MASTICS; INKS Tanning extracts of vegetable origin; tannins and their salts, 1% 1% ethers, esters and other derivatives Synthetic organic tanning substances; inorganic tanning substances; tanning 1% 1% preparations, whether or not containing natural tanning substances; enzymatic preparations for pre-tanning Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not 1% 1% chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin 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 51 A Drawback when Cenvat facility has not been availed Tariff Item 1 Description of goods 2 Unit 3 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 3204001001 - Aceto Acet - 4- Chloro 2,5 Dimethoxy Anilide (Naphthol AS - IRG)Acid Black 194 3204001002 Chrysodine White Base 2% 2% 3204001003 3204001004 3204001005 3204001006 3204001007 3204001008 Ethyl Violet Base Ethyl Violet Liquid Methyl Violet Base Pigment Blue 62 Pigment Violet 27 Solvent Black KPC Acid Black 210 (Acid Black NBH) Acid Green 1 (C.I. No.10020) Acid Milling Red 3 GN (Acid Red 131) Auramine O (WS) Auramine OH, Basic Yellow - 2 (Dye content Minimum 95%) (C.I. No. 41000) AZO Black DIX/ Acid Black MRL (Acid Black 172) 2% 1% 1% 1% 1% 1% 2% 1% 1% 1% 1% 1% 3% 3% 3% 3% 3% 3% 1% 1% 3% 3% 3% 3% 3% 3% Basic Violet 14(CI No.42510) Bismark Brown R (Basic Brown 1) (C.I. No. 21000) 2% 2% 3% 3% Black / Red iron oxide pigment Black T Supra ( Mordant Black 11) (C.I. No. 14645) Blue B Base (CI No.37235) Bronze Scarlet C.I. 15585:1/Red 53:1 Carbazole Dioxazine Violet Pigment Crude (Pigment Violet-23) (C.I. No. 51319) Carmosine (Food Red 3) (C.I. No. 14720) Cationic Blue G (Basic Blue 1) (C.I. No. 42025) 3% 3% 1% 1% 2% 2% 3% 3% 2% 2% 3% 3% 3% 3% 3204000001 3204000002 3204000003 3204000004 3204000005 3204000006 3204000007 3204000008 3204000009 3204000010 3204000011 3204000012 3204000013 3204000014 3204000015 3204000016 3204000017 Basic Brilliant green colour Index No. 42040 Basic Methylene Blue C (Basic Blue 9) (C.I. No. 52015) 52 1% 1% 2.3% 2.3% A Drawback when Cenvat facility has not been availed Tariff Item 1 3204000018 3204000019 3204000020 3204000021 3204000022 3204000023 3204000024 3204000025 3204000026 3204000027 3204000028 3204000029 3204000030 3204000031 3204000032 3204000033 3204000034 3204000035 3204000036 3204000037 3204000038 3204000039 3204000040 3204000041 Description of goods 2 Unit 3 Cationic Blue GRL (Basic Blue 41) Cationic Navy Blue 2BL Cationic Pink FG (Basic Red 13) (C.I. No. 48015) Cationic Red 4G (Basic Red 14) Cationic Red 6B (Basic Violet 7) (C.I. No. 48020) Cationic Red 7BN Cationic Red GRL (Basic Red 46) Cationic Red GTL (Basic Redd 18) (C.I. No. 11085) Cationic Yellow 3GH Cationic Yellow GRL (Basic Yellow 29) Developed Black BT (Direct Blue 2) (C.I. No. 22590) Direct Chrysophenine (Direct Yellow 12) (C.I. No. 24895) Direct Fast Black B (C.I. No. 27720) Grey BI (Acid Black 58) (C.I. No. 12230) Ink Blue Concentrate (Acid Blue 93) (C.I. No. 42780) Pigment Tetra chloromethylated Copper Phthalo cyanine Magenta (Basic Violet 2) C.I. No. 42520 Methylene Blue (Zinc Free) Naphthol AS Cl No. 37505 Nigrosine W.S. powder/ crystal (Acid Black-2) (C.I. No. 50420) Novatic Gray 3 BR Pure (Vat Dye) CI. 113608 Perma Red 2B (C.I. No 15865:2) Pigment (DGN 3020 Orange R.) Pigment Brilliant Carmine 6 BF 53 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 2% 2% 3% 3% 3% 3% 3% 3% 4% 4% 3% 3% 3% 3% 3% 3% A Drawback when Cenvat facility has not been availed Tariff Item 1 3204000042 3204000043 3204000044 3204000045 3204000046 3204000047 3204000048 3204000049 3204000050 3204000051 3204000052 3204000053 3204000054 3204000055 3204111901 3204111902 3204111903 3204111904 3204111905 3204113901 3204113902 3204113903 32041149 Description of goods 2 Unit 3 Pigment Copper Phthalocyanine Blue/ Copper Phthalocyanine Crude (PCB free) (C.I. No. 74160) (Pigment Blue 15) Reactive Black 5 (C.I. No. 20505) Reactive Red 120 (Reactive Red HE 3B) (C.I. No. 25810) Rhodamine B Base (Solvent Red 49) Solvent Black-5 (C.I. No. 50415) Sulphur Black BC Sunset Yellow (Food Yellow 3) (C.I. No. 15985) Suthol Red (Pigment Red 49:1) (C.I. No. 15630:1) Vat Blue 2 RX Vat Blue RSN Powder/Vat Blue 4 (C.I. No. 69800) Vat Dark Blue BO (Vat Blue 20) (C.I. No. 59800) Vat Dark Blue DO (Vat Blue 20) (C.I. No. 59800) Vat Orange-1 (CI No. 59105) Vat Yellow 5 G (Vat Yellow 2) ( C.I. No. 67300) Disperse Navy Blue F3GL (Disperse Blue 291) Disperse Yellow 114 Disperse Yellow F7GDL (Disperse Yellow 126) Fast Blue GBR Golden Yellow (C.I.Disperse Yellow 56) Disperse Dark Red 2B (Disperse Red 167:1) Disperse Red FBGL (Disperse Red-60) (C.I. No. 60756) Disperse Red FBL (Disperse Red 92) (C.I. No. 60752) Disperse Yellow 3G (Disperse Yellow 64) (C.I. No. 47023) 54 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 2% 2% 3% 3% 3% 3% 3% 3% 2% 2% 2% 2% 3% 3% 3% 3% 2% 2% 2% 2% 1% 1% 2% 2% 2% 2% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% A Drawback when Cenvat facility has not been availed Tariff Item 1 3204115901 3204115902 3204115903 3204115904 3204121101 3204121102 32041212 3204121301 3204121302 3204121303 3204121304 3204121305 32041229 32041231 32041267 32041294 3204134201 3204134202 32041349 3204135901 3204135902 Description of goods 2 Unit 3 Disperse Blue 183 (Disperse Blue SE 2 RI) (C.I. No. 11078) Disperse Fast Yellow Conc. (Disperse Yellow 3) (C.I. No. 11855) Disperse Navy Blue FGRL (Disperse Navy Mix) Disperse Orange 2 RL (Disperse Orange 25) (C.I. No. 11227) Acid Yellow 23 (Tartrazine) (C.I. No. 19140) Metanil Yellow R Acid Orange - 7 (C.I. No. 15510) Acid Brilliant Scarlet 3R (Acid Red 18) (C.I. No. 16255) Acid Reconilline N (Acid Red 88) (C.I. No. 15620) Acid Red 88 (Acid Roccelline) (C.I. No. 15620) Amaranth (C.I. No. 16185) (Acid Red 27) Optical Brightener C.I. Flourescent Brightener-24 (C.I. No. 40650) Acid Green 16 (C.I. No. 44025) Nylon Fast Blue LR (Acid Blue 62) (C.I. No. 62045) Acid Chrome Black T-200 (Mordant Black 11) (C.I. No. 14645) Acid Violet 4B (Acid Violet 17) (C.I. No. 42650) Rhodamine B Base Rubine Toner CA-CI NO 15850 Rhodamine 3 B Basic Violet 11.1 (C.I. No.45174) Vat Yellow GCN U/D (Vat Yellow 2) Victoria Blue R (Basic Blue11) (C.I. No. 44040) 55 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 2% 2% 3% 3% A Drawback when Cenvat facility has not been availed Tariff Item 1 3204142901 3204142902 3204143901 3204143902 32041485 32041511 3204152901 3204152902 32041541 3204155501 3204155502 3204155901 3204155902 3204155903 3204155904 3204155905 32041561 32041571 3204157201 3204157202 32041583 3204158901 3204158902 3204161001 Description of goods 2 Unit 3 Direct Red 12 B (Direct Red 31) (C.I. NO. 29100) Direct Red 81 Direct Sky Blue 5B (Direct Blue 15) (C.I. No. 24400) Direct Violet 2 B C.I. NO. 27905 Direct Turquoise Blue 86 C.I. No 74180 Novatic Yellow 5 G Supra Disperse (Vat Dye) C.I. 101193 Vat Red 1 (C.I. No. 73360) Vat Yellow 3 RT U/D Vat Orange 11 (C.I.No.70805) Vat Violet RR U/D, Vat Violet 1 (C.I. No.60010) Disperse Red FB (Disperse Red 60) (Dye content 40%) ( C.I. No. 60756) Vat Blue 20 (Vat Dark Blue BO) (C.I. No. 59800) Acid Red 114 (C.I. No. 23635) Vat Blue BC Vat Brown BR CDP (Vat Brown 1) Vat Navy Blue BR U/D Vat Blue 18 (C.I. No.59815 Vat Navy Blue TRR U/D Vat Blue 22 (C.I.No.59820 Vat Jade Green FFB UD/ MD ( Vat Green 1 - UD/MD) (C.I. No. 59825) Vat Brown R (Vat Brown 3) (C.I. No. 69015) Vat Brown R (Vat Brown 3) (C.I. No. 69015) Vat Olive OMW Vat Olive R U/D Vat Black 27 (C.I.No.69005) Vat Grey 3B (Vat Black 16) (C.I. No. 59855) Victoria Blue-B0 (Basic Blue7) C.I. No. 42595 Reactive Golden Yellow MERL/Reactive Yellow 3X (CI No. Yellow 145A) 56 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 2% 2% 2% 2% 2% 2% 2% 2% 1% 1% 2% 2% 3% 3% 1% 1% 2% 2% 2% 2% 2% 2% 2% 2% 2% 2% 2% 2% 2% 2% 2% 2% 2% 2% 3% 3% 3% 3% A Drawback when Cenvat facility has not been availed Tariff Item 1 3204161002 3204161003 3204161004 3204161005 3204161006 3204161007 3204161008 3204161009 3204161010 3204161011 3204161012 3204162001 3204162002 3204162003 3204162004 3204162005 3204162006 3204162007 3204162008 3204163001 3204163002 3204163003 3204163004 3204163005 3204163006 3204163007 Description of goods 2 Unit 3 Reactive Yellow 15 (Reactive Supra Yellow HGRL) Reactive Yellow 42 Reactive Yellow H 4G C.I. Reactive Yellow-18 Reactive Yellow H8GP (Reactive Yellow 85) Reactive Yellow HE6G/HE6G (N) Reactive Yellow M4G C.I. Reactive Yellow-22 Reactive Yellow M4R Reactive Yellow MBG (Reactive Yellow 86) Reactive Yellow ME4GL (CI No. Yellow 186) Reactive Yellow SEL Reactive Yellow DSSR Reactive Orange 13 Reactive Orange 78 Reactive Orange HER (Reactive Orange 84) (C.I. No. 258200) Reactive Orange-16 Reactive Red 5B (Reactive Red 35) Reactive Supra Golden Yellow (CI No. Orange 107) Reactive Supra Golden Yellow HRNL (CI No. Orange 107) Reactive Supra Tur. Blue H2GP Reactive Red C2G (Reactive Red 106) Reactive Red EP 8B (Reactive Red-152) Reactive Red HE 7B (Reactive Red 141) Reactive Red HRBL (Reactive Red 198A) Reactive Red M5 B (Reactive Red 2) Reactive Red M-50 Reactive Red M8 B CI Reactive Red 11 57 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 1% 1% 3% 3% 1% 1% 3% 3% 2% 2% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 2% 2% 3% 3% 3% 3% 1% 1% 3% 3% 3% 3% 3% 3% A Drawback when Cenvat facility has not been availed Tariff Item 1 3204163008 3204163009 3204163010 3204163011 3204163012 3204163013 3204163014 3204164001 3204164002 3204164003 3204164004 3204164005 3204164006 3204165001 3204165002 3204165003 3204165004 3204165005 3204165006 3204165007 3204165008 3204165009 3204165010 3204165011 3204165012 3204165013 Description of goods 2 Unit 3 Reactive Red ME4BL/Reactive Red ME4BL-Crude/Red 3BX (CI No. Red 195A) Reactive Red V5B Reactive Supra Orange H3RL (C.I. No. Reactive Orange 16)(containing 20%Lignine Sulphonate or any other dispersing Agent) Rhodamine B 500% Reactive Red 250 Reactive Red 120 Reactive Red DS4B Reactive Golden Yellow MR Reactive Magenta MB CI Reactive Violet-13 Reactive Navy Blue HE 4R Reactive Purple H3R (Reactive Violet 1) Reactive Violet C4R Reactive Yellow -84 Reactive Blue H5R (Reactive Blue 13) Reactive Blue HA (Reactive Blue 71) Reactive Blue HGK Reactive Blue MG (Reactive Blue 140) Reactive Blue MR (Reactive Blue 4) (C.I. No. 61205) Reactive Blue-28 Reactive Brill Violet C2R (Reactive Violet 5) (C.I. No 18097) Reactive Green HE 4 B (Reactive Green 27) Reactive Navy Blue HR Reactive Navy Blue HR (C.I. No. Blue 59) Reactive Navy Blue ME2GL (CI No. Blue-194A) Reactive Supra Navy Blue HRGBL (.Reactive Blue 250) Reactive Violet 5 R 58 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 3% 3% 2% 2% 3% 3% 1% 1% 1% 1% 3% 1% 1% 1% 1% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 2% 2% A Drawback when Cenvat facility has not been availed Tariff Item 1 3204165014 3204165015 3204166001 3204166002 32041670 3204168001 3204168002 3204168003 3204168005 3204168006 3204168007 3204169001 3204169002 32041711 3204171901 3204171902 3204171903 3204171904 3204171905 3204171906 3204173901 3204173902 3204173903 3204173904 3204173905 Description of goods 2 Unit 3 Signal Red (Pigment Red 4) (C.I. No. 12085) Reactive Blue 222 Reactive Green HE4BD (Reactive Green 19) Reactive Magenta HB (Reactive Violet 46) Reactive Orange 12 Reactive Black BA/TA (Chromazol Black BA/TA) Reactive Black BL/GR Reactive Blue GN (Reactive Blue 21) Reactive Brown P 5 BR (Reactive Brown 9) (C.I. No. 407111) Reactive Black GR/HFG Reactive Black WNN Reactive Green 6 B (Reactive Blue 38) Reactive Crimson SEL Pigment Yellow 12 Acrylamide Yellow (C.I No. 21095) (Pigment Yellow 14) Pigment Permanent Orange R (Pigment Orange 16) (C.I. No. 21160) Pigment Yellow 1 (C.I. No. 11680) Pigment Yellow 3 (C.I. No. 11680) Pigment Yellow-13 (CI No. 21100) Pure Lemon Chrome Pigment Fast Yellow 5G (Pigment Yellow 3) (C.I. No. 11710) Pigment Phthalo Cyanine Blue 1450 Pigment Phthalo Cyanine Green G.E.X Pigment Red- 48:2 (C.I. No. 15865:2) Pigment Red- 48:4 (C.I. No. 15865:4) 59 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 2% 2% 1% 1% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 1% 1% 1% 1% 3% 3% 2.2% 2% 2.2% 2% 2% 2% 3% 3% 3% 3% 3% 3% 2% 2% 2% 2% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% A Drawback when Cenvat facility has not been availed Tariff Item 1 3204173906 3204173907 3204173908 3204173909 3204174001 3204174002 32041751 3204175901 3204175902 32041761 32041780 32041911 32041912 32041914 32041921 32041923 32041924 3204192401 32041925 32041929 Description of goods 2 Unit 3 Pigment Red 57:1 (C.I. No. 15850:1) Pigment Red-49:1 (C.I. No. 15630:1) Pigment SU Blue BL-1 Scarlet chrome Pigment Violet 23 (C.I. No. 51319) Waxol Blue 6G C.I.61565 Reactive Black 45 (C.I. No. 422944) Basic Blue 3G Zinc Salt (CI No.51004) Pigment Yellow 17 (C.I No. 21105) Copper Phthalo Cyanine Green Aniline Black (Pigment Black 1) (C.I. No. 50440) Naphthol ASBO (CI NO 37560) (CI Azoic coupling component 4) Naphthol ASBS (CI NO. 37515) (CI Azoic coupling component 17) Naphthol ASTR (CI NO 37525) (CI Azoic coupling component 8) Naphthol ASSW (CI NO 37565) (CI Azoic coupling component 7) Naphthol ASCL (CI NO 37531) (CI Azoic coupling component 34 & 41) Naphthol ASED (CI NO 37510) Naphthol ASOL (CI NO 37530) (CI Azoic coupling component 20) Naphthol ASPH (CI NO 37558) (CI Azoic coupling component 14) Naphthol ASD (CI NO 37520) (CI Azoic coupling component 18) 60 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 1% 1% 3% 3% 3% 3% 3% 3% 5% 5% 3% 3% 3% 3% 3% 3% 2% 2% 1% 1% 3% 3% 2% 2% 2% 2% 3% 3% 2% 2% 2% 2% 2% 2% 2% 2% 2% 2% 2% 2% A Drawback when Cenvat facility has not been availed Tariff Item 1 32041931 32041935 32041938 3204194901 3204194902 3204194903 3204194904 3204197101 3204197102 3204197103 3204197104 3204197201 3204197202 3204197203 3204197204 3204197301 3204197302 3204197501 3204197502 3204197503 32041976 3204197801 3204197802 32041981 32041989 Description of goods 2 Unit 3 Fast Bordeaux GP Salt (Cl No. 37135) Fast Red TR Base (Cl No. 37005) Fast Scarlet R-Salt (Cl No. 37130) Fast Bordeaux G.P. Base Fast Scarlet RC Base Fast TVX Scarlet RC Fluorescent dyestuff Hitex ERU Cone Or Throete ERN Conc. Solvent Yellow 72 (C.I. No. 127450) Solvent Yellow K-III B (Solvent Yellow 2) (C.I. No. 11020) Waxol Orange AB (Solvent Yellow 14) (C.I. No. 12055) Waxol Yellow DM (Solvent Yellow 2) (C.I. No. 11020) Solvent Orange D-122 Solvent Orange K-121 Solvent Red 26 (CI 26120) Waxol Red OB, CI 26105 (Solvent Red-24) Solvent Yellow 16 C.I. No. 12700 Waxol Yellow DE (Solvent Yellow 56) (C.1. No. 11021) Solvent Blue 2B/ Solvent Blue 36 (C.I.No.61551) Solvent Blue K-161 (Solvent Blue 35) Solvent Orange 7 C.I. No. 12140 Waxol Lemon Yellow 4G (Solvent Yellow 33) (C.I. No. 47000) Solvent Black-7 (C.I. No. 50415:1) Solvent Blue K-132 Supra Red 7BX Indigo Carmine (Food Blue 1) (C.I. No. 73015 61 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 3% 3% 2% 2% 2% 2% 2% 3% 2% 2% 3% 2% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 2% 2% 3% 3% 3% 3% 3% 3% 2% 2% 3% 3% 3% 3% 3% 3% A Drawback when Cenvat facility has not been availed Tariff Item 1 32042090 3204209001 3204209002 3204209003 3204209004 3204209005 Description of goods 2 Unit 3 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 2% 2% 3% 3% 3% 3% 5% 5% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3204209023 Fluorescent Pigment Magenta Fluorescent Pigment Orange Fluorescent Pigment Pink Fluorescent Pigment Red Fluorescent Pigment Yellow Flurescent Pigment Green Optical Brightener (C.I. Flourescent Brightener 28) (C.I. No. 40622) Optical Brightener (CI fluorescent Brightner-134) (C.I. No. 40619) Optical Brightener C.I. Flourescent Brightener 252 Optical Brightener C.I. Flourescent Brightener 253 Optical Brightner (C.I. Flourescent Brightener 220) (Assay 80%) Acid Blue-45 (C.I. No.63010) Acid Yellow 73 (Uranine SSO) (C.I. No.45350) Auramine O (WS) Auromine OH,Basic Yellow 2 (C.I No. 41000) Basic Chrysidine Crystal/Powder (C.I. No. 11270) Black BGL Supra Acid Black 164 Black RBI Supra Acid Black 132 Black Supra (Mordant Black 11) (C.I. No.14645) Brilliant Red 10B (Acid Violet 54) Cationic Pink FL Cationic Yellow 2 Gl (Basic Yellow 11) (C.I. No.48055) Copper Phthalocyanine Green (C.I. No.74260) (Pigment Green 7) Dark Brown 5R Acid Brown 48) Diphenyl Base 2% 2% 3204209024 Direct Black 22/Direct Black 3% 3% 3204209006 3204209007 3204209008 3204209009 3204209010 3204209011 3204209012 3204209013 3204209014 3204209015 3204209016 3204209017 3204209018 3204209019 3204209020 3204209021 3204209022 62 A Drawback when Cenvat facility has not been availed Tariff Item 1 Description of goods 2 Unit 3 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 GN (CI No.35435) 3204209025 3204209026 3204209027 3204209028 3204209029 3204209030 3204209031 3204209032 3204209033 3204209034 3204209035 3204209036 3204209037 3204209038 3204209039 3204209040 3204209041 3204209042 3204209043 3204209044 3204209045 3204209046 3204209047 3204209048 Direct Chrysophenine(Direct Yellow 12)(C.I. No.24895) Direct Orange MS C.I. NO. 29150 Disperse Black FBL Disperse Blue FRL(Disperse Blue 165) (C.I. No.11077) Disperse Rubine FGL (CI No. Disperse Red-73) Disperse Turquoise Blue F2GL (Disperse Blue 60)(C.I. No.61104) Disperse Violet F6RL (C.I. No.62015) Disperse Violet FRL (Disperse Violet 28) (C.I. No.61102) Fast Garnet GBC Base Fast Orange GC Base Fast Red B Base Fast Red TR Base (Cl No. 37005) OR Fast Red TR Salt (C.I. No.37085) Malachite Green (Basic Green 4) (Cl No. 42000) Maroon Toner (C.I. NO 15880:1) Maroon V (Acid Red 119) Metanil yellow (Acid yellow – 36) Optical Brightener C.I. Flourescent Brightener 140 Pigment Fast Red FGR CI 12370 (Pigment Red 112) Pigment Permanent Red FR Pigment Red- 112 (C.I. No.12370) Pigment Red- 12 C.I. No.12385) Pigment Red- 2 (C.I. No.12310) Alkali blue(Pigment Blue 61) C.1No.42765.1 Pigment Red 146) (CI 63 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 2% 3% 3% 2% 3% 3% 2% 2% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 2% 2% 3% 3% A Drawback when Cenvat facility has not been availed Tariff Item Description of goods 2 1 Unit 3 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 No.12485) 3204209049 3204209050 3204209051 3204209052 3204209053 3204209054 3204209055 3204209056 3204209057 3204209058 3204209059 3204209060 3204209061 3204209062 3204209063 3204209064 3204209065 3204209066 3204209067 3204209068 3204209069 3204209070 3204209071 3204209072 3204209073 Jasol blue A.L. Disperse blue 359 Reactive Orange M2R (reactive Orange 4) (C.I. No.18260) Reactive Red HE7B I (Reactive Red 141) Reactive Red HRBL(Reactive Red 198A) Red 2 BL C.I. Acid Red 219 Red FFG Ex Conc. Remazol Brilliant Red 6B Rhodamine B (CI No.45170) Direct Brown ABR (Duranol Brown ABR) Methyl Violet Basic Violet 1 (C.I.No.42535) Navy Blue HER 1 (C.I Reactive Blue 171) Optical Brightener C.I Flourescent Brightner 220 Reactive Orange 78 Reactive Orange ME2RL (C.I.No.Orange 122) Reactive Red ME6BL (C.I No. Red 250) Reactofix supra navy Blue H2GL (Reactive Blue 203) 4-(2-Chloro Acetyl) Methane Sulfomanilide (4-CAMS) Vat Blue BC/Vat Blue BC/CDP/Vat Blue BC/P.C /Vat Blue 6 C.I.No. 69825 Pigment Brilliant Carmine 6B Direct Black 80 (Crude) CI No. 31600 Disperse Blue FBBL (Disperse Blue 77) (C.I. No.60766) Pigment Red 170. Pigment Red 57: 1 (C.I. No.15880:1) Pigment Red 23 Pigment Yellow 83 (C.I. No.21108) 64 3% 3% 3% 3% 2% 2% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 5% 5% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 2% 2% 3% 3% 2% 2% 3% 3% 3% 3% 2% 2% 3% 3% 2% 2% 3% 3% 3% 3% A Drawback when Cenvat facility has not been availed Tariff Item 1 3204209074 3204209075 3204000099 3205 3206 32060000 32065000 3206000099 3207 3208 32081010 3208101001 3208101002 Description of goods Unit 3 2 Pigment Red 8 (C.I. No.12335) Quinoline Yellow W.S.(Acid Yellow 3) (C.I. No.47005) Others Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes 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 Violet Toner C.I. 42535/ Pigment violet3 Fluorescent Powder Others 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 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 3% 3% 3% 3% 1% 1% 1% 1% 3% 3% 5% 1% 5% 1% 1% 1% 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 Polyester wire enamel Litre 5.5% 7 5.5% 7 Synthetic Enamel Paint Terephthalic Polyester enamel Litre 5.5% 7 5.5% 7 Litre 5.5% 7 5.5% 7 wire 65 A Drawback when Cenvat facility has not been availed Tariff Item Description of goods Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 1 2 3 4 5 6 7 32089021 Synthetic Enamel White Paint Litre 5.5% 7 5.5% 7 32089049 Wire Enamel Varnish A-Type Litre 5% 6 5% 6 3208904901 Wire Enamel Varnish C-Type 1% 1% 3208904902 Wire Enamel Varnish D-Type 1% 1% 3208000099 Others Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium Acrylic Polymer Emulsion (Thickner) Poly Vinyl Acetate Emulsion Others Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather Prepared driers 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 Aluminium Powder/Aluminium paste Hot Stamping foil Others 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% 3% 3% 5% 1% 5% 1% 1% 1% 1% 1% 3% 3% 3209 32091010 32099020 3209000099 3210 3211 3212 32129030 32129031 3212000099 3213 Kg 5.5% 1% 1% 66 16 5.5% 1% 1% 16 A Drawback when Cenvat facility has not been availed Tariff Item Description of goods 3214 3215 32151190 3215119001 3215199002 3215199003 3215909004 3215909005 3215909006 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 Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid Liquid Printing Inks for Flexographic & Gravure process in Black colour Printing Ink Black Liquid Printing Inks for Flexographic & Gravure process in various colours Liquid Printing Inks for Flexographic & Gravure Process in white colour Printing Ink in various colours other than black with organic pigment Compatible Black Toner for Laser Printer/ Photocopier (other than Bueno Toner) and Xerox 1025 Liquid Printing Ink mediums For Flexographic & Gravure process Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 3 2 1 Unit B Litre 1% 1% 2% 2% 5.5% 6.2 5.5% 2% 2% 2% 2% 4% 4% 5.5% 5.5% 2% 2% 6.2 3215909007 Printing Ink Cyan Litre 5.5% 6.2 5.5% 6.2 3215909008 Printing Ink Magenta Litre 5.5% 6.2 5.5% 6.2 3215909009 Printing Ink Yellow Litre 5.5% 6.2 5.5% 6.2 3215000099 Others 1% 1% CHAPTER – 33 33 ESSENTIAL OILS PREPARATIONS AND RESINOIDS; 67 PERFUMERY, COSMETIC OR TOILET A Drawback when Cenvat facility has not been availed Tariff Item 1 3301 3302 3303 33030090 3303000099 3304 33049910 3304992001 3304000099 3305 3306 Description of goods 2 Essential oils (terpene-less or not),including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats,in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils. 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 Perfumes and toilet waters Eau De Perfume Others 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 Beauty Cream Nail polish in Glass bottles. Others Preparations for use on the hair 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 Unit 3 Litre 1000 Pcs. Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 1% 1% 1% 1% 6.3% 1% 3% 4% 1% 1% 68 B 63 100 5.5% 1% 3% 4% 1% 1% 55 100 A Drawback when Cenvat facility has not been availed Tariff Item Description of goods Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 1 2 3 4 5 6 7 3306102001 3306102002 3306000099 Herbal Neem Toothpaste Tooth Paste Others 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 Shaving Cream Perfumed Agarbatti/Incence sticks/Dhoop/Loban Others Kg Kg 5% 5% 1% 5 5 5% 5% 1% 5 5 Kg 5.5% 11 5.5% 11 Kg 10% 32 2% 6.4 3307 33071010 33074100 3307000099 1% 1% CHAPTER – 34 34 3401 34011110 3401119001 3401119002 3401119003 3401000099 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 Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent Ayurvedic Toilet Soap Kg 5.5% 11 5.5% 11 containing coconut Fatty acid Perfumed Glycerine soap Kg 4.8% 10 2% 4.2 Toilet Soap Kg 5% 10 5% 10 Laundry Soap Kg 5.5% 3 5.5% 3 Others 1% 1% 69 A Drawback when Cenvat facility has not been availed Tariff Item 1 3402 34021190 34021191 3402000099 3403 34031900 34031910 3403000099 3404 3404100001 3404100002 34049033 3404000099 Description of goods 2 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 Sodium Lauryl Sulphate Synthetic Detergent Powder / Cake Others 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 Industrial/Automotive Lubricants Speciallity Textile Lubricating Oil (STLO) Others Artificial waxes and prepared waxes Chrome Lignite (Lignite Dispersant Additive) Resinated Lignite (High Temp. fluid loss drilling fluid additive Chlorinated Paraffin Wax Others Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 Kg 4.9% 7.3 4% 6 Kg 5.5% 5.5 5.5% 5.5 1% 1% Kg 5.5% 11.6 5.5% 11.6 Kg 4% 10 4% 10 70 1% 1% 2% 2% 2% 2% 3% 1% 3% 1% A Drawback when Cenvat facility has not been availed Tariff Item 1 3405 34051000 34051010 3405000099 3406 3407 Description of goods 2 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 Shoe Polish Scouring Powder/ Scouring Bar and Dishwash Bar Others Candles, tapers and the like 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) Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 Kg 5.8% 8.7 5% 7.5 Kg 5.5% 2 5.5% 2 1% 1% 1% 1% 1% 1% CHAPTER – 35 35 3501 3502 ALBUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMES Casein, caseinates and other casein derivatives; casein glues 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 71 NIL NIL 1% 1% A Drawback when Cenvat facility has not been availed Tariff Item 1 3503 35030010 35030020 35030099 3504 3505 3506 3506919001 3506919002 35069991 35069999 3506000099 3507 Description of goods 2 Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 Kg 5.9% 2% 1% 18 3% 2% 1% 9 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 Empty Hard Gelatin Capsules Gelatine Others Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches 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 Polychloroprene Based Adhesives Vinyl Acetate Based Adhesives Prepared Glue(containing PVA) Lamination Adhesive Others Enzymes; prepared enzymes not elsewhere specified or included 1% 1% 1% 1% Litre 5.5% 7 4% 5.1 Kg Kg Kg 5% 5% 8.4% 1% 5.5 3.6 12.3 5% 5% 5.5% 1% 5.5 3.6 8.1 1% 1% CHAPTER – 36 36 EXPLOSIVES; PYROTECHNIC PRODUCTS; CERTAIN COMBUSTIBLE PREPARATIONS 72 MATCHES; PYROPHORIC ALLOYS; A Drawback when Cenvat facility has not been availed Tariff Item Description of goods 1 2 3601 3602 Propellant powders Prepared explosives, other than propellant powders Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles Matches, other than pyrotechnic articles of heading 3604 3603 3604 3605 36050010 36050090 3605000099 3606 37 3701 37011010 3701000099 3702 Safety Matches Match Skillets made out of white board Others Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter Unit 3 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 1% 1% 1% 1% 1% 1% 1% 1% 100 Gross boxes of 50 matches each 5% 164 5% 164 1000 Nos. 5% 1.5 5% 1.5 1% 1% 1% 1% CHAPTER – 37 PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS 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 Unexposed medical X-ray Film Sq. Mtr. Rs.5 Rs.5 (Polyester Base). 1% 1% Others Photographic film in rolls, sensitised, unexposed, Of any material other than paper, paper-board or Textiles; instant print film in rolls, sensitised, Unexposed 73 . A Drawback when Cenvat facility has not been availed Tariff Item 1 37023190 37029590 3702000099 3703 37039010 3703000099 3704 3704002001 3704002002 3704000099 3705 3706 3707 370701 370799 Description of goods 2 Unexposed orthographic art films in jumbo form (with 1 m. and above). 35 mm magnetic sound recording film. Others Photographic paper, paperboard and textiles Sensitised, unexposed Unexposed Photographic Paper (B&W) Others Photographic plates, film, paper, paper board And textiles, exposed but not developed Exposed colour cine film excluding instant cine film. Exposed black & white cine film excluding instant cine film. Others Photographic plates and film, exposed and developed, Other than cinematographic film Cinematographic film, exposed and developed, Whether or not incorporating sound track Or consisting only of sound track 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 High resolution photo mask Others Unit Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 3 Sq. Mtr. Rs. 2.4 Rs. 2.4 Sq. Mtr. Rs. 0.8 Rs. 0.8 1% 1% Rs. 0.8 Rs. 0.8 1% 1% 1 Sq. Mt. Rs. 1.3 Rs. 1.3 100 Linear Mt. Rs. 7.2 Rs. 7.2 1% 1% 1% 1% 1% 1% 5.5% 1% 5.5% 1% Sq. Mtr. CHAPTER – 38 38 B MISCELLANEOUS CHEMICAL PRODUCTS 74 A Drawback when Cenvat facility has not been availed Tariff Item 1 3801 3802 38029019 38029020 3802000099 3803 3804 38040090 3804000099 3805 3806 3807 Description of goods 2 Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semimanufactures Activated carbon; activated natural mineral products; animal black, including spent animal black Activated Di-Methicone IP Bleaching Earth Others Tall oil, whether or not refined 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 Chrome Ligno sulphonate Others 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 Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums 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 Unit 3 75 Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 1% Kg B 5% 2% 1% 1% 4.6 5% 2% 1% 1% 1% 3% 1% 3% 1% 1% 1% 1% 1% 1% 1% 4.6 A Drawback when Cenvat facility has not been availed Tariff Item 1 Description of goods 2 3808102601 3808102602 3808102701 3808102702 3808103101 3808103102 3808103201 3808103202 38081034 3808103501 3808103502 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) Aluminium Phosphide (Technical) Aluminum Phosphide minimum 56% Dimethoate Formulation Dimethoate Technical Malathion Formulation Malathion Technical Endosulfan (Technical) Endosulfan Formulation Quinalphos formulation Quinalphos Technical Fenthion Technical Chlorpyriphos Technical Cypermethrin formulation 3808103503 3808109901 3808109902 3808109903 3808109904 3808109905 3808109906 3808109907 3808109908 3808109909 3808109910 3808109911 3808109912 3808109913 3808109914 3808109915 3808109916 Cypermethrin Technical Acephate Technical Aldrin Dust Carbofuran granules Chlordane formulation Chloripyriphos Formulation Fenvalerate Formulation Fenvalerate Technical Mancozeb formulation Monocrotophos Tech. Mosquito Repellent Mats Permethrin Technical Phorate Granules Phorate Tech Phosphamidon Tech Turbufos Technical Ethofumesate 97% min. 3808 3808101201 3808101202 Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 Kg 4% 21 4% 21 Kg 4% 18 4% 18 Litre Kg Litre Kg Kg Litre 5.1% 4.8% 8.1% 5.5% 5.7% 4.4% 3.5% 2.7% 6.5% 5.5% 5.8% 5.5% 9 13 16 14 15 5 3% 4% 5.5% 5.5% 5% 3% 2% 2% 5.5% 5.5% 5% 5.5% 5.3 10.8 11 14 13 3 6.7% 5.5% 5.5% 5.5% 5% 5% 2% 6.3% 3% 3% 5% 5% 4% 3% 2% 4% 42 7 5 32 17 7 4% 5.5% 5.5% 5.5% 5% 5% 2% 5.5% 3% 3% 5% 4% 4% 3% 2% 4% 25 7 5 32 17 7 Kg Kg Litre Kg Kg Kg Kg Litre Litre Litre Litre Kg Kg Kg Kg 76 18 29 6 27 11 27 5 18 33 15.2 29 5 27 10 27 4 18 33 A Drawback when Cenvat facility has not been availed Tariff Item Description of goods Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 1 2 3 4 5 6 7 3808109917 Alpha Cypermethrin Tech. Metamitron Technical (98% Min.) Phenmedipham Technical (97% min Desmedipham Technical 97% min Acephate 75% SP Captan Tech Captafol Tech Copper Oxy-chloride 50% WDP Phenothiazine BP Vet Dispersible Powder Paraquat 20% (As salt) Sodium Penta Chloro phenate Dichlorvos Tech. Ethion Technical Isoproturon Technical 97% min Methyl Parathion Tech Kg 5% 28 5% 28 Kg 4.4% 25 1% 5.7 Kg 5.5% 25 5.5% 25 Kg 5.5% 24 5.5% 24 Kg 5.8% 2% 2% 43 4% 2% 2% 29.7 Kg 6.7% 11 1% 2 Kg 5% 28 5% 28 Kg 5.3% 3% 5% 5% 5.5% 5.5% 5% 3% 5.1% 5% 5% 5% 6 1% 3% 5% 5% 5.5% 5.5% 5% 3% 4% 5% 5% 5% 1.1 3808109918 3808109919 3808109920 3808109921 3808109922 3808109923 38082050 3808309001 3808309002 3808901001 3808901002 3808901003 3808901004 3808901005 3808901006 3808901007 3808901008 3808901009 3808901010 3808901011 3808901012 3808901013 3808000099 3809 Phosalone Tech Temephos Tech Trizophos Technical Tridemorph Tech Carbendazim Tech. Carbendazim Deltamethrin (Decamethrin) Technical 1-Methylamine 1-Methi thio 2Nitroethane Nitro compound Others 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 Kg Kg Kg Kg Kg Kg Kg Kg Kg 77 14 12 15 14 14 21 16 10 10 5% 5% 5.5% 5.5% 1% 1% 1% 1% 14 12 15 14 14 16.5 16 10 10 A Drawback when Cenvat facility has not been availed Tariff Item 1 3810 3811 3811900001 3811900002 3811000099 3812 38122090 38123090 38123091 38123092 38123093 38123094 3812000099 3813 Description of goods 2 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 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 Asphasol/Magcoasphasol Shale Stab/Stabil Shale (Shale Stabilizer) High temp. fluid loss reducer drilling fluid additive Others 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 Rubber Chemical Accelerator Cross Linking Agent (V-CL 300) Dibenzothiazye Disulphide Trioctyl Tri Malleate Vulkacit F/C Dibenzo thiazyl di sulphide Others Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades Unit 3 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 1% 1% 3% 3% 2% 2% 1% 1% Kg 5.8% 13.9 4% 9.6 Kg 6.3% 10.3 5.5% 8.9 78 5% 5.5% 3% 5.5% 1% 5% 5.5% 3% 5.5% 1% 1% 1% A Drawback when Cenvat facility has not been availed Tariff Item 1 3814 3815 38151900 3815000099 3816 3817 38170011 3817000099 3818 3819 3820 3821 3822 Description of goods 2 Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included Primary Reformer Catalyst (Type C-11-9-02) Others Refractory cements, mortars, concretes and similar compositions, other than products of heading 3801 Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of Heading 2707 or 2902 Linear Alkyl Benzene Others Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics 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 Anti-freezing preparations and prepared de-icing fluids Prepared culture media for development of microorganisms 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 Unit 3 79 Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 1% Kg B 5.5% 1% 36 5.5% 1% 1% 1% 1% 3% 2% 3% 2% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 36 A Drawback when Cenvat facility has not been availed Tariff Item 1 3823 382301 382399 3824 38249022 38249024 38249025 3824900099 3825 38259000 3825000099 39 3901 39011010 39011090 39013000 3901000099 Description of goods 2 Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols 12- Hydroxy Stearic Acid Others 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 Zeolite (Sodium Alumina Silicate) Water based correction fluid (Minimum 50% Titanium Dioxide and 10% Acrylic Resin) in Plastic bottle with Brush Precipitated Silica Others 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 Monogen GR. Others Unit 3 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 1% 1% 1% 1% Kg 5% 2 5% 2 Kg 3.8% 8 3% 6.3 Kg 4.3% 1% 2 2% 1% 1 Kg 5.5% 1% 6 5.5% 1% 6 CHAPTER – 39 PLASTICS AND ARTICLES THEREOF I. PRIMARY FORMS Polymers of ethylene, in primary forms HDPE (High density 3% Polyethylene)/ LLDPE (Linear Low Density Poly Ethylene) Low Density Polyethylene 3% (LDPE) Ethylene Vinyl Acetate Co5% polymer 1% Others 80 3% 3% 5% 1% A Drawback when Cenvat facility has not been availed Tariff Item 1 3902 39023000 39029000 3902000099 3903 390301 390302 390303 390304 390305 390399 3904 39042110 39042290 3904000099 3905 39059990 39059991 3905000099 3906 3907 3907609001 3907999002 3907999003 Description of goods 2 Polymers of propylene or of other olefins, in primary forms Polypropylene (Co-polymer) Polypropylene (Homo Polymer) Others Polymers of styrene, in primary forms Styrene Monomer Expandable Poly Styrene Resin High Impact Polystyrene Resin Acrylonitrile monomer Cross Linked Polystyrene Others Polymers of vinyl chloride or of other halogenated olefins, in primary forms PVC Resin PVC compound (Shoe sole Grade) Others Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms Vinyl Pyridine Latex Poly Vinyl Acetate (Solid) Others Acrylic polymers in primary forms Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallylesters and other polyesters, in primary forms Polyester (PET) chips Formulated Polyester Polyols (with 20% CFC, Spary grade) Poly Isocynate Solution containing Resin/Total Solid content in Ethyl Acetate Solvent Unit 3 Kg Kg Kg Kg B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 3% 3% 3% 3% 1% 1% 2% 2% 2% 5.5% 2% 1% 2% 2% 2% 5.5% 2% 1% 5% 11 3.5 5% 3% 3% 1% 1% 5.5% 4% 1% 11 10 1% 5.5% 4% 1% 11 3.5 11 10 1% Kg 5.5% 5.5 5.5% 5.5 Kg 5.5% 5.5 5.5% 5.5 Kg 5% 20 5% 20 81 A Drawback when Cenvat facility has not been availed Tariff Item 1 3907999004 3907999005 3907999006 3907000099 3908 3909 39092010 3909409001 3909409002 3909409003 3909500001 3909500002 3909500003 3909500004 3909000099 3910 391001 391002 391099 3911 3912 Description of goods 2 Sulphonated Polyethylene Terephthalate Powder (Polyester Based Resin). Poly Butylene Terephthalate(PBT) Chips Polyester Resin Solution Others Polyamides in primary forms Amino-resins, phenolic resins and polyurethanes, in primary forms Melamine Formaldehyde Resin (Butylated) Heat Reactive Liquid phenol Resin Phenolic Resin AL-3 Powder Phenol Resin (2 stage powder phenol) (Resin varcum TD-2025) Polyurethane Resin Solution containing Resin/Total solid content in relevant Solvent Polyurethane Resin Solution containing Resin in relevant Solvent Alkyl Phenol Resin Super Beackacite 100 Synthetic Ketonic Resin Others Silicones in primary forms Amino Modified Polysiloxane fluid Silicone Fluid Others 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 Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms Unit 3 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 3% 3% Kg 5% 10 5% 10 Kg 5% 1% 1% 4.5 5% 1% 1% 4.5 Kg 5.5% 8.8 5.5% 8.8 Kg 4% 11 4% 11 Kg 4% 10 4% 10 Kg 5% 10 5% 10 Kg 5% 7.5 5% 7.5 Kg 5% 7.5 5% 7.5 3% 3% Kg 5.5% 1% 7.7 5.5% 1% 7.7 Kg 4% 8 4% 8 82 3% 1% 3% 1% 1% 1% A Drawback when Cenvat facility has not been availed Tariff Item 1 39123100 39123101 39123102 3912000099 3913 3914 391401 391402 391403 391499 3915 3916 3917 3917239001 3917239002 3917239003 3917239004 Description of goods 2 Unit 3 Sodium Carboxy Methyl Cellulose Micro crystalline cellulose powder Hydroxy Propyl Methyl Cellulose Phthalate Others 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 Ion–exchangers based on polymers of headings 3901 to 3913, in primary forms Anion exchange resin Strong acid cation exchange resin ION Exchange Resin Others II. – WASTE, PARINGS AND SCRAP; SEMIMANUFACTURES; ARTICLES Waste, parings and scrap, of plastics 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 Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics PVC Transparent Hose Rigid PVC Casing Pipes Rigid PVC well casing/screen pipes PVC riser main pipe with nitrile rubber fitting for handpump. B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 2% 2% 3% 3% 5.5% 5.5% 1% 1% 1% 1% 3% 3% 2% 2% 2% 1% 2% 1% 1% 1% 1% 1% . Kg Kg 7.3% 6.8% 7.3 6.8 4% 3% 4 3 Kg 7.4% 7.4 1% 1 Kg 4% 4 4% 4 83 A Drawback when Cenvat facility has not been availed Tariff Item Description of goods 1 2 3917239005 Rigid PVC pipes /fittings Polyester Jacketted Synthetic Rubber Lined Fire Hoses Others 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 Vinyl (PVC) floor Covering with jute Backing Vinyl Asbestos Tile Vinyl Flooring Cushioned vinyl Flooring Backed with Asbestos Paper Polypropylene Mats Mats/Rugs made of LDPE/LLDPE P.U. lacquered PVC Cushion vinyl flooring impregnated with glass fibre tissue/ glass fleece tissue or with glass fibre reinforced with rigid PVC sheet Others Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls PVC Electrical Insulation Tapes Others Other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials HDPE Tapes with U.V. Stabilisation 2% by weight Plain/Fabricated BOPP film P.P Tapes with U.V. Stabilisation 2% by weight Plain/Fabricated. 3917239006 3917000099 3918 39181010 3918109001 3918109002 3918909001 3918909002 3918909003 3918909004 3918000099 3919 39199090 3919000099 3920 39201099 3920209001 3920209002 Unit 3 Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 3% Kg B 4% 3% 5 1% 4% 5 1% Kg 8.5% 7 5% 4.1 Kg Kg 5.5% 5% 5 5 5.5% 5% 5 5 Kg 7.1% 5 4% 2.8 Kg 9.4% 12 3% 3.8 Kg 8.4% 11 3% 3.9 Kg 5.5% 8 5.5% 8 1% Kg 5.5% 1% 7 1% 5.5% 7 1% Kg 8% 11.2 3% 4.2 Kg 6.8% 9.5 3% 4.2 Kg 7.2% 10.1 3% 4.2 84 A Drawback when Cenvat facility has not been availed Tariff Item 1 3920490003 3920490004 3920693901 3920693902 3920693903 39209931 39209932 39209933 39209934 39209935 39209936 39209937 3920000099 3921 3921909901 3921909902 3921909903 3921000099 Description of goods 2 PVC Rigid Free Foam Board Cellular Film, Foil & Sheets of PVC Rigid Free Foam Board Rigid PVC Film/ Sheet/ Foil (Vacuum forming grade) Laser Printer Film (Polyester Based) Polyester film Polyester Film (Biaxially Oriented Polyester Film)/Polyethylene Terephthalic Film PVC Rigid Film/ Sheet PVC Flexible Sheet/ Film Poly Tetra Fluoro Ethylene (P.T.F.E.) Tapes Rigid PVC thermoforming film/ sheet/ foil Sun Control Polyester Film (Reflective/ Non Reflective Single/ Two Ply with Liner, With/Without Scratch Resistant Coating PVC Films for Photo Album Printed flexible packaging material of one layer or printed or unprinted adhesive laminated /extrusion laminated flexible packaging material of multilayers of relevant substrate with or without hotmel in the form of rolls/ strips/ sheets/ labels/wrappers or in pouch form Others Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 Kg 8.2% 9.8 4% 4.8 Kg 7.6% 9.1 1% 1.2 Kg 5.8% 8.7 5% 7.5 Kg 8% 12 5.5% 8.3 Kg 7.6% 11.4 5% 7.5 Kg Kg 7.1% 7.2% 7.1 7.2 3% 4% 3 4 3% 3% Kg 4% 4 4% 4 Kg 5% 8 5% 8 3% Kg 5.5% 3% 11 1% 5.5% 11 1% Other plates, sheets, film , foil and strip, of plastics Lacquer Coated Aluminium Metallized Polyester Film in different colours (Yarn Grade) Polyester Metallized film (Aluminium coated film) Capacitiors Grade Metalized Plastic Film Others Kg 5.7% 16.8 5.7% 16.8 Kg 7.7% 14 6% 10.9 Kg 5.5% 8.8 5.5% 8.8 1% 85 1% A Drawback when Cenvat facility has not been availed Tariff Item 1 3922 3923 3923210001 3923210002 3923210003 3923210004 3923299001 3923299002 3923299003 3923299004 3923000099 3924 3924101001 3924101002 3924101003 3924101004 3924101005 3924101006 Description of goods 2 Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics HDPE Woven bags with LDPE liner fitted with Zips, Velcro Canvas, Snap fasteners. HDPE Woven Fabrics/Sacks with U.V. Stabilisation ( 2% by weight) HDPE Woven sacks HDPE Woven sacks laminated/ coated with/without Liner Polypropylene plain bags (without liner) Polypropylene woven Fabrics/Leno Bags PP Woven Sacks with/without liner or with/without UV Stabilisation (2% by weight) PP laminated/ coated woven sacks (Lamination/ coating of PP) Others Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics Plastic Body Vaccum Flask in various sizes with silver coated Glass Refill Plastic insulated ware (hot pot) with stainless steel liners Plastic insulated ware (Ice pails) Plastic insulated ware (Tiffin) with stainless steel container. Plastic insulated ware (Water Bottles) Plastic insulated ware Unit 3 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 1% 1% Kg 7.6% 11.4 3% 4.5 Kg 8% 11.2 3% 4.2 Kg 8.1% 11.3 3% 4.2 Kg 7.6% 10.6 3% 4.2 Kg 8.1% 11.3 3% 4.2 Kg 7.6% 10.6 3% 4.2 Kg 8.1% 12.2 3% 4.5 3% 3% 1% 1% Kg 4.7% 4.7 4% 4 Kg 3.8% 5.4 3% 4.3 Kg 6.1% 8.6 3% 4.3 Kg 6.9% 12.2 3% 5.3 Kg 5.8% 7 3% 3.6 Kg 5.8% 7 3% 3.6 86 A Drawback when Cenvat facility has not been availed Tariff Item Description of goods 1 2 3924000099 Others Builders’ ware of plastics, not elsewhere specified or included Other articles of plastics and articles of other materials of headings 3901 to 3914 Plastic Hand Gloves made from HDPE/LDPE/EVA Acrylic sheet - Diecast Acrylic sheet Centrifugal Cast 3925 3926 39262011 Unit 3 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 1% 1% 1% 1% Kg 4.8% 7.2 2% 3 Kg Kg 8.5% 8.3% 12 12 5.5% 5.5% 7.8 8 Kg 6.2% 9.3 5.5% 8.3 Kg 7.3% 11 3% 4.5 Kg 7.8% 11.7 3% 4.5 Kg 7.5% 11.3 3% 4.5 Kg 8% 12 3% 4.5 Kg 8% 12 5.5% 8.3 Kg 8.1% 14 5.5% 9.5 Kg 7.4% 11 5.5% 8.2 Kg 7.4% 11 3% 4.5 Kg 8% 12 3% 4.5 Kg 7.1% 10.6 3% 4.5 3926909914 3926909915 3926909916 Acrylic sheet Extruded Articles made of ABS not elsewhere specified Articles made of HDPE not elsewhere specified Articles made of HDPE/PP Twine/ Rope Articles made of LDPE/ LLDP not elsewhere specified Articles made of Nylon 6 not elsewhere specified Articles made of Nylon 66 not elsewhere specified Articles made of Polycarbonate not elsewhere specified Articles made of Polypropylen not elsewhere specified Articles made of Polystyrene/Expanded Polystyrene not elsewhere specified 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. PVC Fill Media Blood Bag Flexible PVC Articles Kg Kg 2% 3% 5.1% 5.1 2% 3% 3% 3 3926909917 Furniture Canes made of HDPE Kg 6.6% 9.2 3% 4.2 3926909918 General Purpose Polystyrene Kg 8% 11 2% 2.8 3926909901 3926909902 3926909903 3926909904 3926909905 3926909906 3926909907 3926909908 3926909909 3926909910 3926909911 3926909912 3926909913 87 A Drawback when Cenvat facility has not been availed Tariff Item Description of goods Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 1 2 3 4 5 6 7 3926909919 HDPE Woven fabrics HDPE Woven fabrics laminated/ coated Pheno-therm (Phenolic Foam in Bun form) Polyethylene Foam PP woven fabrics laminated/ coated PP/HDPE Tarpauline PP/HDPE Tarpauline coated wth LDPE PVC Soles Rigid PVC Conduit Fittings such as junction boxex, Couplers, saddles with base, female Adaptors, Switch bosex,Adaptable boxes, extension rings, reducers, elbows tees, loop in boxes, Bends etc. PVC Mist Eliminator/ Tube Settler Kg 8.1% 11 3% 4.1 Kg 8.6% 12 3% 4.2 Kg 8% 11 5.5% 7.5 Kg 7% 10 2% 2.9 Kg 8% 11 3% 4.1 Kg 7.6% 10 3% 3.9 Kg 8% 10.4 3% 4 Kg 7% 7 5% 5 Kg 6.9% 10.3 3% 4.5 3926909929 Tooth Brushes Kg 6% 9 4% 6 3926909930 Twine/Rope made of HDPE/PP Yarn/ Tape (Plain/ Twisted) of HDPE/PP Other Articles made of Acrylic not elsewhere specified Articles made of Cellulose Acetate not elsewhere specified Articles made of Phenol Formaldehyde not elsewhere specified Articles made of urea formaldehyde not elsewhere specified Other articles of Rigid PVC not elsewhere specified Articles made of cellulose nitrate sheets not elsewhere specified Articles made of cellulose Acetate Butyrate not elsewhere specified Kg 6.1% 9 3% 4.5 Kg 7.1% 9.2 3% 3.9 Kg Rs. 3.7 Rs. 0.6 Kg Rs. 2.2 Rs. 0.6 Kg Rs. 9.2 Rs. 1.5 Kg Rs. 6.2 Rs. 1 Kg Rs. 5.5 Rs. 0.7 Kg Rs. 12.4 Rs. 2 Kg Rs. 10.7 Rs. 1.7 Articles made of Polyacetal not Kg Rs. 8.4 Rs. 1.3 3926909920 3926909921 3926909922 3926909923 3926909924 3926909925 3926909926 3926909927 3926909928 3926909931 3926909932 3926909933 3926909934 3926909935 3926909936 3926909937 3926909938 3926909939 2% 88 2% 2 A Drawback when Cenvat facility has not been availed Tariff Item 1 Description of goods 2 Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 3 elsewhere specified 3926909940 3926909941 3926909942 3926909943 3926909944 3926909945 3926909946 3926000099 PVC Profiles with steel strips Pilfer proof caps/ Seals – Plain/printed with EP Liner Grip for Handle Bar Articles made of Polycarbonate with Metallic/ Nonmetallic components Plastic petrol filter for four wheelers Stick mixer with plastic body Fabricated items made of PVC Leather Cloth/Sheeting/Sheet /Film Others 2% Kg 4% 2% 6 2% Kg 5.5% 4% 6 2% 6.6 2% Kg 4% 5.5% 6.6 2% 4 4% 3% 3% 1% 1% 4 CHAPTER – 40 40 4001 4002 4002700001 4002700002 4002700003 4002700004 4002700005 4002700006 4002000099 RUBBER AND ARTICLES THEREOF Natural rubber, balata, guttapercha, guayule, chicle and 1% similar natural gums, in primary forms or in plates, sheets or strip 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 EPDM Flocked Rubber Profile Kg 4.8% 12 EPDM Solid Rubber Profile Kg 4% 10 EPDM Solid to Sponge Rubber Kg 3.7% 9 Profile with steel strip EPDM Sponge Solid Rubber Kg 4.1% 10 Profile EPDM Rubber Grade H-539/ 2% IM 7100 Pigment Rubber Master Batch URM (Blue/ Red 4B/ Red 5R/ Kg 4% 6 Yellow 2G Others 1% 89 1% 4% 4% 10 10 3% 7.3 3% 7.3 2% 4% 1% 6 A Drawback when Cenvat facility has not been availed Tariff Item 1 4003 4004 4005 40059190 4005000099 4006 4007 40070090 4007000099 4008 400870090 4008000099 4009 40094100 40090099 4010 401001 Description of goods 2 Unit 3 Reclaimed rubber in primary forms or in plates, sheets or strip Waste, parings and scrap of rubber (other than hard rubber) and powders And granules obtained therefrom Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip Precured Tread Rubber/Rubber Strips/Lugs Strips Others Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber Vulcanised rubber thread and cord Heat Resistant Latex Rubber Thread Others Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber Heat Resistant Rubber Tension tape. Others Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges) Rubber Hose of different dimensions Others Conveyor or transmission belts or belting of vulcanised rubber Vee/Fan Belts Reinforced, with Manmade Textile Cord/Vee Belts with Kevlar Kg Kg Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 2% 2% 1% 1% 4.4% 7 1% 1% 1% 8.2% 20 8.2% 7.1% 90 5.5% 4% 6.3 9.8 1% 20 4% 9.8 1% 8.5 1% Kg 4% 1% 1% Kg Drawback when Cenvat facility has been availed Drawback Rate 1% Kg B 5.5% 6.6 1% 14.9 5.5% 14.9 A Drawback when Cenvat facility has not been availed Tariff Item 1 401002 401099 4011 40111010 40111090 4011990001 4011990002 4011990003 4011000099 4012 4013 40132000 40139090 40130099 4014 40141010 40149010 40140099 4015 4016 4016939001 Description of goods 2 Conveyor Rubber Belt of relevant natural / Synthetic Rubbe Others New pneumatic tyres, of rubber Tubeless all Steel Radial tyres Automobile Tubeless Tyre reinforced with Nylon Tyre Cord Warp Sheet or Rayon Tyre Cord Warp Sheet. Automobile Tyres reinforced with Nylon tyre-cord Warpsheet or rayon tyre cord warpsheet Bicycle/cycle-rickshaw Tyres Nylon bicycle tyres Others Retreaded or used pneumatic tyres of rubber, solid or cushion tyres, tyre Treads and tyre flaps, of rubber Inner tubes, of rubber Bicycle tubes Butyl tubes, other than cycle tubes Others Hygenic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber Rubber Condoms Rubber Hot water bottle Others Articles of apparel and clothing accessories (including gloves, mittens and mitts) for all purposes, of vulcanised rubber other than Hard rubber Other articles of vulcanised rubber other than hard rubber EPDM Door Seal Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 Kg 5.5% 7 5.5% 7 1% 1% Kg 5.5% 9 5.5% 9 Kg 5% 9 5% 9 Kg 6.1% 10 5.5% 9 Kg Kg 5.5% 5.5% 1% 8 8 5.5% 5.5% 1% 8 8 1% 1% Kg 5.5% 8 5.5% 8 Kg 6.6% 9.6 5.5% 8 1% 1 Gross Kg 5.5% 5% 1% 1% 8.8 8.6 1% Kg 91 4% 5.5% 5% 1% 8.8 8.6 1% 15 4% 15 A Drawback when Cenvat facility has not been availed Tariff Item 1 4016999002 4016999003 4016999004 4016999005 4016999006 4016999007 4016999008 4016999009 4016000099 4017 Description of goods 2 General Purpose Metal Fitted/ Metal Bonded / Metal Unbonded Rubber Parts (Moulded / Extruded) including Engine Mounting and Automotive parts General Purpose Relevant Natural Rubber/ Synthetic Rubber based Rubber compounded sheets/ Rings/ Gaskets Rubber Hawai Chappal Rubber Moulded goods in EPDM of different size and shape Rubber Polished brakes Automobile Tyre-Tube Valves Groved Rubber pads Rubberised Cork Sheets – Grade RCA Natural, RCA Black, RCA Super Cork Sheet and Rubberised Cork Frames and RCA Black and RCA Natural. Others Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 Kg 5% 10 5% 10 Kg 6.3% 10 5.5% 8.7 Pair 5% 3 5% 3 Kg 5.1% 16 3% 9.4 Kg Kg 4% 4% 2% 10 10 4% 4% 2% 10 10 3% 3% 1% 1% 1% 1% CHAPTER – 41 4101 4102 RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER Raw hides and skins of bovine (including buffalo)or equine animals (fresh or salted, dried, limed, pickled or Nil Nil otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, Nil Nil parchment-dressed or further prepared), whether or not with wool on or split. 92 A Drawback when Cenvat facility has not been availed Tariff Item 1 4103 4104 4105 4106 4107 410701 410702 410799 4112 411201 411202 Description of goods 2 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. Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared Tanned or crust skins of sheep or lambs, without wool whether or not split, but not further prepared Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split but not further prepared 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 Finished leather of cow/ buffalo/ calf Lining leather of cow/ buffalo/ calf Others 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 Finished leather of sheep/lamb Lining leather of sheep/lamb Unit 3 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 Nil Nil Nil Nil Nil Nil Nil Nil Per sq.ft. 5% 8 5% 8 Per sq.ft 5% 5 5% 5 1% Per sq.ft Per sq.ft 93 5% 5% 1% 8 5 5% 5% 8 5 A Drawback when Cenvat facility has not been availed Tariff Item Description of goods 1 2 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 Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 411301 Finished leather of goat/kid Per sq.ft 5% 8 5% 8 411302 Lining leather of goat/kid Per sq.ft 5% 5 5% 5 411399 Others Chamois (including combination chamois) leather; patent leather and patent laminated leather ; metallised leather 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 4114 4115 1% Per sq.ft. 5% 1% 8 Nil 5% 8 Nil CHAPTER – 42 ARTICLES OF LEATHER; SADDLERY AND HARNESS, TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT) 4201 420101 420102 420103 420104 420199 Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material Harness made of leather Saddles made of leather Harness and Saddlery, made of non-leather including textiles or synthetic materials Parts/Components of Harness and Saddlery, made of leather or non-leather including Textiles or Synthetic materials Others Per piece Per piece 7.8% 7.7% 97 296 3% 3% 37 115 Per piece 7.3% 87 3% 36 Per piece 7.3% 87 3% 36 3% 94 1% A Drawback when Cenvat facility has not been availed Tariff Item 1 4202 420201 420202 420203 420204 Description of goods 2 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 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 Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, travelling bags /luggages and similar containers, with outer surface of plastic and/or textile material 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 Hand-bags, whether or not with shoulder strap, including those without handle, with outer surface of leather, of composition leather or of Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 Per piece 8.8% 271 3% 92.4 Per piece 7.9% 243 3% 92.4 Per piece 5.4% 166 3% 92.4 Per piece 8.8% 136 3% 46.4 95 A Drawback when Cenvat facility has not been availed Tariff Item 1 420205 420206 420207 420208 420209 420210 420211 420212 4203 420301 420302 420303 420304 Description of goods 2 patent leather Hand-bags, whether or not with shoulder strap, including those without handle, with outer surface of plastic and/or textile material Hand-bags, whether or not with shoulder strap, including those without handle, not covered by tariff items 420204 and 420205 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 Articles of a kind normally carried in the pocket or in the handbag, with outer surface of plastic sheeting and/or textile material Articles of a kind normally carried in the pocket or in the handbag, not covered by tariff items 420207 and 420208 Other articles, with outer surface of leather, of composition leather or of patent leather Other articles, with outer surface of plastic sheeting Other articles, not covered by tariff items 420210 and 420211 Articles of apparel and clothing accessories, of leather or of composition leather Articles of apparel, made of leather Articles of apparel, made of leather in combination with other materials Gloves, specially designed for use in sports namely Golf Gloves made of leather Gloves, specially designed for use in sports namely Golf Gloves made of synthetic materials or made of leather in Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 Per piece 7.9% 91 3% 34.6 Per piece 5.4% 62 3% 34.6 Per piece 7.9% 43 3% 16.3 Per piece 6.8% 31 3% 13.6 Per piece 5.4% 25 3% 13.6 Per piece 5.4% 25 3% 13.6 Per piece 5.4% 25 3% 13.6 Per piece 5.4% 25 3% 13.6 Per piece 9.8% 570 3% 175 Per piece 4.5% 263 3% 175 Per piece 9% 20 3% 6.7 Per piece 9% 16 3% 5.3 96 A Drawback when Cenvat facility has not been availed Tariff Item 1 420305 420306 420307 420308 4203099 4204 4205 420501 420502 42050301 42050302 42050303 42050304 42050305 4206 Description of goods 2 combination with synthetic materials 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 Other gloves made of leather Belts and bandoliers made of leather Other clothing accessories: Aprons made of leather Others Omitted Other articles of leather or of composition leather Leather sofa cover Other upholstery including automobile upholstery Leather woven mesh /mats /panels/carpets in rolls or sheets Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 per pair 7.7% 20 3% 7.8 Per pair 6.7% 20 3% 9 Per piece 5.3% 20 3% 11.3 Per piece Per piece 6.7% 6.7% 150 52 3% 3% 67.1 23.3 Per sq. ft 7.9% 15 3% 5.7 Per sq. ft 7.9% 15 3% 5.7 Leather woven belts/braids /strips/laces in rolls or cut pieces Dog Chew Other articles of leather/ composition leather Other articles made of leather in combination with other materials Articles of gut (other than silk-worm gut), of goldbeater’s skin, of bladders or of tendons 3% 1% 3% 1% 2% 1% 2% 1% 2% 1% 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 Nil 97 Nil A Drawback when Cenvat facility has not been availed Tariff Item 1 4302 4303 430301 4304 430401 430499 4401 4402 4403 4404 Description of goods 2 4101, 4102 or 4103 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 Articles of apparel, clothing accessories and other articles of fur skin Articles of apparel, made of leather and lining of fur skin/artificial fur Artificial fur and articles thereof Acrylic fur fabric ‘with or without embroidery’ and/or with or without metallised yarn’ (Acrylic content 100%) Others Unit 3 Per Piece Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 Nil Nil Nil Nil 9.8% 570 4.7 3% 175 Nil 18.3 Nil CHAPTER – 44 WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and Nil wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms Wood charcoal (including shell or nut charcoal), Nil whether or not agglomerated Wood in the rough, whether or not stripped of bark or Nil sapwood, or roughly squared Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not Nil turned, bent or otherwise worked, suitable for the manufacture of walking sticks, umbrellas, tool handles or the like; chipwood 98 Drawback when Cenvat facility has been availed Drawback Rate Nil Kg B 4.7 Nil Nil Nil Nil Nil 18.3 A Drawback when Cenvat facility has not been availed Tariff Item Description of goods 2 1 Unit 3 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 and the like 4405 4406 4407 4408 4409 44090010 44090099 4410 441001 441099 Wood wool; wood flour Railway or tramway sleepers (crossties) of wood Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or endjointed, of a thickness exceeding 6 mm 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 Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, vjointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or end-jointed Parquet Sq.Mtrs Others 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 Both side Prelaminated particle/MDF Board of relevant 100 Sq.Mtrs Thicknes Others 99 Nil Nil Nil Nil Nil Nil 1% 1% Nil Nil 5% Nil 18 5% Nil 18 5.5% 400 5.5% 400 1% 1% A Drawback when Cenvat facility has not been availed Tariff Item 1 4411 44119900 4411000099 4412 4412999001 4412999002 4412999003 4412990099 4413 4414 4415 4416 4417 4418 4419 Description of goods 2 Unit 3 Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances Both side Prelaminated particle/ MDF Board of 100 Sq.Mtrs. relevant Thickness Others Plywood, veneered panels and similar laminated wood Plywood other than Cu. Mtr commercial Plywood Commercial Plywood Cu. Mtr Veneer Cu. Mtr Others Densified wood, in blocks, plates, strips or profile shapes Wooden frames for paintings, photographs, mirrors or similar objects 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 Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, Shingles and shakes Tableware and kitchenware, of wood 100 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 5.5% 400 5.5% 400 1% 1% 4% 500 4% 500 4% 3% 1% 500 400 4% 3% 1% 500 400 1% 1% 2.5% 2.5% 1% 1% 1% 1% 1% 1% 1% 1% 2.5% 2.5% A Drawback when Cenvat facility has not been availed Tariff Item 1 4420 4421 442101 442199 Description of goods 2 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 Other articles of wood Handicraft/Artware of wood Others 45 CORK AND ARTICLES OF CORK 46 MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK. Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 3 2.5% 2.5% 2.5% 1% CHAPTER – 45 2.5% 1% Nil Nil Nil Nil Nil Nil CHAPTER – 46 CHAPTER – 47 47 PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD CHAPTER – 48 PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD Nil Nil 4801 Newsprint, in rolls or sheets Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch card and 4802 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 M.G. Poster Paper/ M.G. Tissue 48026120 3% 3% Paper Manila Board/ Colour Printing 48026130 3% 3% Paper/NP Printing Paper 101 A Drawback when Cenvat facility has not been availed Tariff Item 1 48026210 48020099 4803 48030010 48030020 48030090 48030099 4804 48041100 48040099 4805 4806 Description of goods 2 Paper such as Cyclostyled Paper, Typing Paper, Xerox Paper, Copier Paper, Ruled/ Unruled Paper, Plain Paper, Drawing Sheets; made from prime quality paper cut into sheets of various sizes Others 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 Ply Tissue paper Rolls Tissue Interleaved Facial of different ply Tissue Wet cleansing of different pack sizes Others UNCOATED CRAFT PAPER AND PAPERBOARD, IN ROOLS OR SHEETS, OTHER THAN THAT OF HEADING 4802 OR 4803 Kraft Paper/ Deluxe Kraft Paper/ Unbleached Paper Others Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 Kg 5.5% 3.5 5.5% 3.5 1% 1% Kg 6.5% 5 1% 0.8 Kg 5% 5 5% 5 Kg 5% 5 5% 5 102 1% 1% 2% 2% 1% 1% 1% 1% 1% 1% A Drawback when Cenvat facility has not been availed Tariff Item 1 4807 4808 4809 4810 481001 481099 4811 Description of goods 2 Unit 3 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 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 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 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 Cast Coated Paper/ Paper Board Others 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 103 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 1% 1% 1% 1% 1% 1% 3% 3% 1% 1% 1% 1% A Drawback when Cenvat facility has not been availed Tariff Item 1 4812 4813 4814 4815 4816 4817 4817100001 4817100002 4817100003 4817000099 Description of goods 2 Filter blocks, slabs and plates, of paper pulp Cigarette paper, whether or not cut to size or in the form of booklets or tubes Wallpaper and similar wall coverings; window transparencies of paper Deleted 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 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 Postal/ Non-Postal Stationeries such as various type and size of Plain/Printed Envelopes, Window/Airmail Envelopes/ Canvas Coated Products not elsewhere specified Envelopes, letter cards, plain post cards and correspondence cards made of : Pulp Board/Grey Board Envelopes, letter cards, plain post cards and correspondence cards made of : Art Board Others Unit 3 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 1% 1% 1% 1% 1% 1% 1% 1% Kg 4.2% 3.6 3% 2.6 Kg 7.2% 3.6 1% 0.5 Kg 7.2% 6.4 1% 0.9 1% 104 1% A Drawback when Cenvat facility has not been availed Tariff Item 1 4818 48180001 48180002 48180099 4819 48191001 48191002 48191099 Description of goods 2 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 Paper Serviettes Tissue Toilet Paper Rolls Others 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 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 Folding Box Board Others Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 Kg Kg 4% 5% 1% 4 5 4% 5% 1% 4 5 Kg. 5% 4 5% 4 1% 1% 105 1% 1% A Drawback when Cenvat facility has not been availed Tariff Item 1 4820 4820200001 4820200002 4820200003 4820200004 4820200005 Description of goods 2 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 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 Registers, accounts books, note books, order books, receipt books, letter pads, memorandum pads, diaries, exercise books, made of : Printing & Writing Paper. Registers, accounts books, note books, order books, receipt books, letter pads, memorandum pads, diaries, exercise books, made of : Cream Wove Paper. Registers, accounts books, note books, order books, receipt books, letter pads, memorandum pads, diaries, exercise books, made of: Maplitho Paper. Registers, accounts books, note books, order books, receipt books, letter pads, memorandum pads, diaries, exercise books, made of : M.G. Tissue Paper. Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 Kg 6.1% 6.1 5.5% 5.5 Kg 7% 7 1% 1 Kg 7.1% 7 1% 1 Kg 7.4% 6 1% 0.8 Kg 7.4% 6 1% 0.8 106 A Drawback when Cenvat facility has not been availed Tariff Item 1 4820200006 4820200007 4820200008 4820200009 4820200099 4821 48211010 4821000099 4822 4823 48237010 48239015 4823901801 4823901802 4823901803 Description of goods 2 Registers, accounts books, note books, order books, receipt books, letter pads, memorandum pads, diaries, exercise books, made of : Art Paper/Board. Registers, accounts books, note books, order books, receipt books, letter pads, memorandum pads, diaries, exercise books, made of : Grey Board/Pulp Board. Registers, accounts books, note books, order books, receipt books, letter pads, memorandum pads, diaries, exercise books, made of : Straw Board/Mill Board. File folders/file folders with zips and clips Others Paper or paperboard labels of all kinds, whether or not printed Paper Tags Others Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened) 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 Moulded Paper Pulp Egg Trays Paper Cones made of relevant paper board Metallized Paper (26 GSM to 120 GSM) Double Side Decorative Laminates with Barrier Paper Industrial Laminates (Paper based/fabric based electrical) Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 Kg 7.1% 6 1% 0.8 Kg 7.1% 3.8 1% 0.5 Kg 7.1% 3.8 1% 0.5 3.1% 2% 1% 1% 2% 1% 2% 1% 1% 1% 1% 1% Kg 5.5% 3.3 5.5% 3.3 Kg 5.5% 8.3 5.5% 8.3 Kg 5.5% 5.5 5.5% 5.5 Kg 5.5% 7 5.5% 7 107 A Drawback when Cenvat facility has not been availed Tariff Item 1 4823901804 4823901805 4823901806 4823901807 4823901808 4823901809 Description of goods Unit 2 Industrial Laminates (Paper based/fabric based mechanical Single Side Decorative Laminates with barrier paper Decorative handicraft articles made of papier mache Diazo Paper S.S.Maplitho (NS) S.S. Maplitho Printing Paper. Wood B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 Kg 5.5% 7 5.5% 7 Kg 7.4% 7.4 5.5% 5.5 3.9% 1% 3% 1% 1% 1% 2% 2% 3% 3% 1% 1% Free Cigarette Packaging Materials viz., Hinge-lid packets/Hinge-lid blanks, Cigarette Card Board 4823901810 Outers/Display Outers, Bundle Wrap/Gay Wrap/Square End Parcel and Soft Cup Labels 4823000099 Others CHAPTER – 49 PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRODUCTS OF THE PRINTING INDUSTRY; MANUSCRIPTS, TYPESCRIPTS AND PLANS 4901 4901990001 4901990002 4901000099 4902 49029020 4902000099 4903 Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets Single/ Multi Colour Printed Books with/ without Soft/ Hard, PVC/ BOPP Laminated Jacket Cover Books all sorts, other than those made of newsprint and excluding educational books made out of duty paid writing /printing paper. Others Newspapers, journals and periodicals, whether or not illustrated or containing advertising material Periodicals/ Magazines other than those made of newsprint. Others Children's picture, drawing or colouring books Kg 5% 5 5% 5 Kg 7.1% 7.1 1% 1 1% Kg 108 7.1% 1% 7.1 1% 1% 1% 1% 1% 1 A Drawback when Cenvat facility has not been availed Tariff Item 1 4904 4905 4905999001 4905999002 4905999003 4905999004 4905999005 4905999006 4905999007 Description of goods 2 Music, printed or in manuscript, whether or not bound or illustrated Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed Maps and hydrographic or similar charts of all kinds including atlases, wall maps, printed topographical plans made of :Printing & Writing Paper Maps and hydrographic or similar charts of all kinds including atlases, wall maps, printed topographical plans made of : Cream Wove Paper Maps and hydrographic or similar charts of all kinds including atlases, wall maps, printed topographical plans made of : Maplitho Paper Maps and hydrographic or similar charts of all kinds including atlases, wall maps, printed topographical plans made of : M.G. Tissue Paper Maps and hydrographic or similar charts of all kinds including atlases, wall maps, printed topographical plans made of : Art Paper/Board Maps and hydrographic or similar charts of all kinds including atlases, wall maps, printed topographical plans made of : Grey Board/Pulp Board Maps and hydrographic or similar charts of all kinds including atlases, wall maps, printed topographical plans made of : Straw Board/Mill Board Unit 3 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 1% 1% Kg 7.1% 7.1 1% 1 Kg 7.1% 7.1 1% 1 Kg 7.1% 7.1 1% 1 Kg 7.1% 7.1 1% 1 Kg 7.1% 7.1 1% 1 Kg 7.1% 5 1% 0.7 Kg 7.1% 5 1% 0.7 109 A Drawback when Cenvat facility has not been availed Tariff Item 1 4905999008 4905900099 4906 4907 490701 490799 4908 4909 4910 4911 Description of goods 2 Printed postcard and / or greeting cards made from art paper/art board. Others 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 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 Cheque Security Papers MICR / Non MICR Others Transfers (decalcomanias) Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings Calendars of any kind, printed, including calendar blocks Other printed matter, including printed pictures and photographs Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 Kg 7.1% 7.1 1% 1 1% 1% 1% 1% 2% 2% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% CHAPTER – 50 SILK 5001 5002 Silk-worm cocoons suitable for reeling Raw silk (not thrown) 110 A Drawback when Cenvat facility has not been availed Tariff Item Description of goods 2 1 5003 5004 5005 5006 500601 500602 5007 500701 500702 500703 Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock) Silk yarn (other than yarn spun from silk waste) not put up for retail sale Yarn spun from silk waste, not put up for retail sale Silk yarn and yarn spun from silk waste, put up for retail sale; silk-worm gut Silk yarn (other than yarn spun from silk waste) Others Woven fabrics of silk or of silk waste Silk Fabrics containing 85% or more by weight of silk or of silk waste other than noil silk Fabrics of noil silk Others Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 3 1% 1% Kg 5.9% 148 4.3% 108 Kg 5.9% 30 4.3% 22 Kg 5.9% 148 4.3% 108 Kg 5.9% 30 4.3% 22 Kg 5.5% 330 3% 180 Kg Kg 5.5% 5.5% 71 44 3% 3% 39 24 CHAPTER – 51 WOOL, FINE OR COARSE ANIMAL HAIR, HORSEHAIR YARN AND WOVEN FABRICS 5101 5102 5103 5104 5105 510501 510502 5106 510601 Wool, not carded or combed Fine or coarse animal hair, not carded or combed Waste of wool or of fine or coarse animal hair, including yarn waste but excluding garnetted stock Garnetted stock of wool or of fine or coarse animal hair Wool and fine or coarse animal hair, carded or combed (including combed wool in fragments) Wool tops Others Yarn of carded wool, not put up for retail sale Containing 85% or more by weight of wool, grey - weaving quality 1% 1% 1% 1% 1% 1% 1% 1% Kg 4.4% 1% 47 3.8% 1% 40.6 Kg 5.5% 66 5.5% 66 111 A Drawback when Cenvat facility has not been availed Tariff Item 1 510602 510603 510604 510605 510606 510607 510608 5107 510701 510702 510703 510704 510705 510706 510707 510708 5108 510801 510802 5109 510901 Description of goods 2 Containing 85% or more by weight of wool, dyed - weaving quality Containing 85% or more by weight of wool, grey -Hosiery/ knitting quality. Containing 85% or more by weight of wool, dyed -Hosiery/ knitting quality. Woollen-MMF blended yarn, grey ( MMF content less than 50% by weight) Woollen-MMF blended yarn, dyed ( MMF content less than 50% by weight) Others (Grey) Others (Dyed) Yarn of combed wool, not put up for retail sale Containing 85% or more by weight of wool, grey - weaving quality Containing 85% or more by weight of wool, dyed - weaving quality Containing 85% or more by weight of wool, grey -Hosiery/ knitting quality. Containing 85% or more by weight of wool, dyed -Hosiery/ knitting quality. Woollen-MMF blended yarn, grey ( MMF content less than 50% by weight) Woollen-MMF blended yarn, dyed ( MMF content less than 50% by weight) Others (Grey) Others (Dyed) Yarn of fine animal hair (carded or combed), not put up for retail sale Grey Dyed Yarn of wool or fine animal hair, put up for retail sale Grey Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 Kg 5.5% 69 5.5% 69 Kg 5.5% 44 5.5% 44 Kg 5.5% 48 5.5% 48 Kg 5.5% 50 5.5% 50 Kg 5.5% 52 5.5% 52 Kg Kg 5.5% 5.5% 24 32 5.5% 5.5% 24 32 Kg 5.5% 66 5.5% 66 Kg 5.5% 69 5.5% 69 Kg 5.5% 44 5.5% 44 Kg 5.5% 48 5.5% 48 Kg 5.5% 50 5.5% 50 Kg 5.5% 52 5.5% 52 Kg Kg 5.5% 5.5% 24 32 5.5% 5.5% 24 32 Kg Kg 5.5% 5.5% 50 52 5.5% 5.5% 50 52 Kg 5.5% 50 5.5% 50 112 A Drawback when Cenvat facility has not been availed Tariff Item Description of goods Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 1 2 3 4 5 6 7 510902 Dyed Yarn of coarse animal hair or of horse-hair (including gimped horsehair yarn), whether or not put up for retail sale Grey Dyed Woven fabrics of carded wool or of carded fine animal hair Containing 85% or more by weight of wool or of fine animal hair, grey. Containing 85% or more by weight of wool or of fine animal hair, dyed. Others (Grey) Others (Dyed) Woven fabrics of combed wool or of combed fine animal hair Containing 85% or more by weight of wool or of fine animal hair, grey. Containing 85% or more by weight of wool or of fine animal hair, dyed. Others (Grey) Others (Dyed) Woven fabrics of coarse animal hair or of horse hair Grey Dyed Kg 5.5% 52 5.5% 52 Kg Kg 5.5% 5.5% 24 32 5.5% 5.5% 24 32 Kg 5.5% 90 4% 65 Kg 6.0% 103 4.5% 77 Kg Kg 5.7% 6.5% 50 66 4% 4.5% 35 46 Kg 5.5% 90 4% 65 Kg 6.0% 103 4.5% 77 Kg Kg 5.7% 6.5% 50 66 4% 4.5% 35 46 Kg 5% Kg 5.5% CHAPTER – 52 COTTON 33 41 4% 4.5% 26 34 5110 511001 511002 5111 511101 511102 511103 511104 5112 511201 511202 511203 511204 5113 511301 511302 52 5201 5202 5203 5204 Cotton, not carded or combed Cotton waste (including yarn waste and garnetted stock) Cotton, carded or combed Cotton sewing thread, whether or not put up for retail sale KG 113 1% 1% 1% 1% 1% 1% 3.5% 14 1% 4 A Drawback when Cenvat facility has not been availed Tariff Item 1 5205 520501 520502 5206 520601 520602 5207 520701 520702 5208 520801 520802 520803 520804 5209 520901 520902 520903 520904 520905 520906 520907 5210 Description of goods 2 Cotton yarn (other than sewing thread), containing 85% or more by weight of cotton, not put up for retail sale Grey Dyed Cotton yarn (other than sewing thread), containing less than 85% by weight of cotton, not put up for retail sale Grey Dyed Cotton yarn (other than sewing thread) put up for retail sale Grey Dyed Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/m2 Grey Dyed Lungis Real Madras Handkerchiefs Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/m2 Grey Dyed Lungis Real Madras Handkerchiefs Denim fabrics Denim fabrics containing 1% or more by weight of spandex/ lycra/elastane Denim fabrics blended with MMF Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with manmade fibres, weighing not Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 KG 2.9% 3.4% 13 1% 1% 3.8 KG 2.9% 3.4% 13 1% 1% 3.8 KG 2.9% 3.4% 13 1% 1% 3.8 KG KG KG KG 3.5% 4% 4% 4% 16 20 20 20 1% 1% 1% 1% 4.6 5 5 5 KG KG KG KG KG 3.5% 4% 4% 4% 4.7% 16 20 20 20 26 1% 1% 1% 1% 4.7% 4.6 5 5 5 26 KG 5% 30 5% 30 KG 5% 30 5% 30 114 A Drawback when Cenvat facility has not been availed Tariff Item 1 521001 521002 5211 521101 521102 521103 5212 521201 521202 53 5301 5302 5303 5304 5305 Description of goods Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 KG KG 4% 4.5% 22 28 1% 1% 5.5 6.3 KG KG 4% 4.5% 22 28 1% 1% 5.5 6.3 KG 5% 30 5% 30 KG 3.5% 16 1% KG 4% 20 1% CHAPTER – 53 OTHER VEGETABLE TEXTILE FIBRES; PAPER YARN AND WOVEN FABRICS OF PAPER YARN Flax, raw or processed but not spun; flax tow and waste 1% 1% (including yarn waste and garnetted stock) 4.6 5 2 more than 200 g/m2 Grey Dyed 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 Grey Dyed Denim fabrics blended with MMF Other woven fabrics of cotton Grey Dyed True hemp (Cannabis sativa L), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garnetted stock) 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) Omitted 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) 115 1% 1% 1% 1% 1% 1% A Drawback when Cenvat facility has not been availed Tariff Item Description of goods 1 2 5306 530601 530602 Flax yarn Grey Dyed Yarn of jute or of other textile bast fibres of heading 5303 Jute Yarn/Jute Twine Others Yarn of other vegetable textile fibres; paper yarn Woven fabrics of flax Grey Dyed Woven fabrics of jute or of other textile base fibres of heading 5303 Hessian cloth Sacking cloth Others Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn 5307 530701 530799 5308 5309 530901 530902 5310 531001 531002 531099 5311 Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 KG KG 6.8% 7.6% 28 34 3.9% 4.2% 16 18.9 KG KG 3% 2.1% 3% 1% 1% 1% 5.6% 6.7% 45 54 1% KG 3% 4% 1% 2.6% 2.6% 21 21 1% 3.2 1% 3% 4% 1% 3.2 1% CHAPTER – 54 54 5401 MAN-MADE FILAMENTS Sewing thread of man-made KG 9.1% filaments, whether or not put up for retail sale 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 116 9.1% 27 5% 14.8 21 5% 11.5 A Drawback when Cenvat facility has not been availed Tariff Item Description of goods Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 2 3 4 5 6 7 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 9.7% 25 5% 13 540203 Polyester Filament Yarn KG 5% 13 5% 13 KG 5% 13 5% 13 KG 4.7% 9 4.7% 9 KG 5.5% 18 5.5% 18 KG 5% 13 5% 13 1 540204 540205 540206 540207 540208 540209 540210 540298 540299 5403 540301 540398 540399 Polyester Texturised/POY Dyed/Undyed Filament Yarn Polyester/Cotton blended yarn (polyester content not less than 50% by weight) Acrylic Yarn (Acrylic content 100%) Nylon filament yarn including crimped twisted and Dyed Poly Propylene Multi Filament Yarn Nylon Tyre Yarn Polyester-Woollen yarn (Polyester content not less than 55% by weight) Others (Grey) Others (Dyed) 2% 2% KG 5% 15 5% 15 KG 5.5% 18 5.5% 18 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% Artificial filament yarn (other than sewing thread), not put for retail sale, including artificial mono filament of less than 67 decitex Rayon Tyre Yarn Grey Dyed 117 A Drawback when Cenvat facility has not been availed Tariff Item Description of goods 2 1 5404 540401 540402 5405 540501 540502 5406 540601 540602 5407 540701 540702 540703 540704 540705 Unit 3 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 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 Grey Dyed 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 Grey Dyed Man-made filament yarn (other than sewing thread), put up for retail sale Grey Dyed Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404 Woven fabrics containing 85% or more by weight of Synthetic Filament Yarn(Grey) Woven fabrics containing 85% or more by weight of Synthetic Filament Yarn (Dyed) Woven fabrics containing 85% or more by weight of Man-made Filament Yarn and Man-made Staple Fibre (Grey) Woven fabrics containing 85% or more by weight of Man-made Filament Yarn and Man-made Staple Fibre (Dyed) Woven fabrics containing less than 85% by weight of Manmade Filament Yarn and/or 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% KG 6.5% 30 5.2% 24 KG 7.2% 35 5.2% 25.3 KG 7% 33 5.2% 24.5 KG 7.8% 40 5.2% 26.7 KG 6% 32 5.2% 27.7 118 A Drawback when Cenvat facility has not been availed Tariff Item 1 Description of goods 2 Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 KG 6.8% 38 5.2% 29 KG 6.8% 32 5.2% 24.5 KG 7.6% 38 5.2% 26 KG 7% 33 5.2% 24.5 KG 7.8% 40 5.2% 26.7 KG 6% 32 5.2% 27.7 KG 6.8% 38 5.2% 29 Man-made Staple Fibre (Grey) 540706 5408 540801 540802 540803 540804 540805 540806 55 5501 5502 5503 5504 5505 Woven fabrics containing less than 85% by weight of Manmade Filament Yarn and/or Man-made Staple Fibre (Dyed)) Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading 5405 Woven fabrics containing 85% or more by weight of artificial filament yarn (Grey) Woven fabrics containing 85% or more by weight of artificial filament yarn(Dyed) Woven fabrics containing 85% or more by weight of man-made filament yarn and man-made staple fibre (Grey) Woven fabrics containing 85% or more by weight of man-made filament yarn and man-made staple fibre (Dyed) Woven fabrics containing less than 85% by weight of manmade filament yarn and / or man-made staple fibre (Grey) Woven fabrics containing less than 85% by weight of manmade filament yarn and / or man-made staple fibre (Dyed) CHAPTER – 55 MAN MADE STAPLE FIBRES 3% Synthetic filament tow 3% Artificial filament tow Synthetic staple fibres, not 3% carded, combed or otherwise processed for spinning Artificial staple fibres, not 3% carded, combed or otherwise processed for spinning Waste (including noils, yarn KG 8.4% waste and garnetted stock) of man-made fibres 119 3% 3% 3% 3% 7.5 3% 2.7 A Drawback when Cenvat facility has not been availed Tariff Item 1 5506 5507 5508 5509 550901 550902 550903 550904 550905 550906 550907 550908 5510 551001 551002 551003 551004 551005 Description of goods 2 Synthetic staple fibres, carded, combed or otherwise processed for spinning Artificial staple fibres, carded, combed or otherwise processed for spinning Sewing thread of man-made staple fibres, whether or not put up for retail sale Yarn (other than sewing thread) of synthetic staple fibres, not put up for retail sale Yarn containing 85% or more by weight of MMF (Grey) Yarn containing 85% or more by weight of MMF (Dyed) Other yarn, mixed mainly or solely with cotton (Grey) Other yarn, mixed mainly or solely with cotton (Dyed) Other yarn, mixed mainly or solely with Wool or fine animal hair (Grey) Other yarn, mixed mainly or solely with Wool or fine animal hair (Dyed) Other (Grey) Other( Dyed) Yarn (other than sewing thread) of artificial staple fibres, not put up for retail sale Yarn containing 85% or more by weight of MMF (Grey) Yarn containing 85% or more by weight of MMF (Dyed) Other yarn, mixed mainly or solely with cotton (Grey) Other yarn, mixed mainly or solely with cotton (Dyed) Other yarn, mixed mainly or solely with Wool or fine animal hair (Grey) Unit 3 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 3% 3% 3% 3% KG 9.5% 28 5% 14.6 KG 9.5% 27 5% 14.2 KG 9.7% 29 5% 15 KG 7.1% 20 5% 14.2 KG 7.3% 22 5% 15 KG 7.9% 27.6 5% 17.5 KG 8.1% 31.3 5% 19.3 KG KG 7.1% 7.3% 18 20 5% 5% 12.6 13.7 KG 9.2% 28 5% 15.2 KG 9.8% 34 5% 17.3 KG 7% 20 5% 14.3 KG 7.2% 24 5% 16.7 KG 7.8% 27 5% 17.3 120 A Drawback when Cenvat facility has not been availed Tariff Item 1 551006 551007 551008 5511 551101 551102 551103 551104 551105 551106 551107 551108 5512 551201 551202 5513 551301 551302 5514 551401 551402 Description of goods 2 Other yarn, mixed mainly or solely with Wool or fine animal hair (Dyed) Other (Grey) Other( Dyed) Yarn (other than sewing thread) of man-made staple fibres, put up for retail sale Yarn containing 85% or more by weight of MMF (Grey) Yarn containing 85% or more by weight of MMF (Dyed) Other yarn, mixed mainly or solely with cotton (Grey) Other yarn, mixed mainly or solely with cotton (Dyed) Other yarn, mixed mainly or solely with Wool or fine animal hair (Grey) Other yarn, mixed mainly or solely with Wool or fine animal hair (Dyed) Other (Grey) Other( Dyed) Woven fabrics of synthetic staple fibres, containing 85% or more by weight of synthetic staple fibres Grey Dyed 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 Grey Dyed 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 Grey Dyed Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 KG 8% 33 5% 20.6 KG KG 7% 7.2% 18 20 5% 5% 12.8 13.9 KG 9.5% 27 5% 14.2 KG 9.7% 29 5% 15 KG 7.1% 20 5% 14.2 KG 7.3% 22 5% 15 KG 7.9% 27.6 5% 17.5 KG 8.1% 31.3 5% 19.3 KG KG 7.1% 7.3% 18 20 5% 5% 12.6 13.7 KG KG 7.2% 7.9% 40 50 5.2% 5.2% 29 32.3 KG KG 5.9% 6.7% 37 44 5.2% 5.2% 32.6 34.1 KG KG 5.9% 6.7% 37 44 5.2% 5.2% 32.6 34.1 121 A Drawback when Cenvat facility has not been availed Tariff Item 1 5515 551501 551502 551503 551504 5516 551601 551602 551603 551604 Description of goods 2 Other woven fabrics of synthetic staple fibres Containing 85% or more by weight of Man-made Staple Fibre and/ or Man-made Filament Yarn (Grey) Containing 85% or more by weight of Man-made Staple Fibre and /or Man-made Filament Yarn (Dyed) Containing less than 85% by weight of Man-made Staple Fibre and / or Man-made Filament Yarn (Grey) Containing less than 85% by weight of Man-made Staple Fibre and / or Man-made Filament Yarn (Dyed) Woven fabrics of artificial staple fibres Containing 85% or more by weight of Man-made Staple Fibre and / or Man-made Filament Yarn (Grey) Containing 85% or more by weight of Man-made Staple Fibre and / or Man-made Filament Yarn (Dyed) Containing less than 85% by weight of Man-made Staple Fibre and / or Man-made Filament Yarn (Grey) Containing less than 85% by weight of Man-made Staple Fibre and / or Man-made Filament Yarn (Dyed) Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 KG 7.2% 40 5.2% 29 KG 7.9% 50 5.2% 32.3 KG 5.9% 37 5.2% 32.6 KG 6.7% 44 5.2% 34.1 KG 7.2% 40 5.2% 29 KG 7.9% 50 5.2% 32.3 KG 5.9% 37 5.2% 32.6 KG 6.7% 44 5.2% 34.1 CHAPTER – 56 5601 560101 560102 WADDING, FELT AND NON-WOVEN; SPECIAL YARNS; TWINE, CARDAGE, ROPES AND CABLES AND ARTICLES THEREOF Wadding of textile materials and articles thereof; textile fibres, not exceeding 5 mm in length (flock), textile dust and mill neps Of Wool KG 4.3% 20 2.8% Of MMF KG 6.7% 18 3% 122 13 8 A Drawback when Cenvat facility has not been availed Tariff Item Description of goods Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 1 2 3 4 5 6 7 560103 Of Cotton and Others Acetate Cigarette filter Rods24.5 mm x 120 mm Felt, whether or not impregnated, coated, covered or laminated Of Wool Of MMF Of Cotton and Others Nonwovens, whether or not impregnated, coated, covered or laminated Of Wool Of MMF Of Cotton and Others 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 3.2% 14 1% 4.4 KG 5% 15 5% 15 KG KG KG 4.3% 6.7% 3.2% 20 18 14 2.8% 3% 1% 13 8 4.4 KG KG KG 4.3% 6.7% 3.2% 20 18 14 2.8% 3% 1% 13 8 4.4 KG 7.2% 18 2.4% 6 560104 5602 560201 560202 560203 5603 560301 560302 560303 5604 5605 560501 560502 560599 5606 560601 560602 560603 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 Imitation Zari Metallic Yarn Made From Lacquer Coated Aluminium Metallised Polyester Film Others 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 Of Wool Of MMF Of Cotton and Others KG KG KG 123 2.5% 2.5% 3% 3% 1% 1% 4.3% 6.7% 3.2% 20 18 14 2.8% 3% 1% 13 8 4.4 A Drawback when Cenvat facility has not been availed Tariff Item 1 5607 560701 560702 560703 560704 5608 560801 560802 560803 560804 560805 5609 Description of goods 2 Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics Polyamide tyre cord twine Others of plastic materials Others of MMF Others Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials of man-made textile materials: Polyamide tyre cord twine Others of plastic materials Others of MMF Fishing nets Others Articles of yarn, strip or the like of heading 5404 or 54 05, twine, cordage, rope or cables, not elsewhere specified or included Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 KG KG KG KG 10.3% 8.9% 7.6% 3.2% 35 24 21 14 5.7% 5% 2% 1% 19.4 13.5 5.6 4.4 KG KG KG KG KG 10.3% 8.9% 7.6% 13.4% 3.2% 35 24 21 51 14 5.7% 5% 2% 3% 1% 19.4 13.5 5.6 11.4 4.4 KG 3.2% 14 1% 4.4 3% 5.6% 3% 1% 148 1176 117 3% 5.6% 3% 3% 1% 84 450 68 10.5 CHAPTER – 57 57 5701 570101 570102 570103 570199 5702 570201 570202 570203 570204 570205 CARPETS AND OTHER TEXTILE FLOOR COVERINGS Carpets and other textile floor coverings, knotted, whether or not made up Of Wool or fine animal hair Sqm 9.2% 455 Of Silk Sqm 10.2% 2142 Of man made fibres Sqm 8.6% 335 Others 2.5% 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 Of wool or fine animal hair Sqm 9.7% 272 Of silk Sqm 10.2% 820 Of man made fibres Sqm 9.1% 205 Of Cotton KG 8% 28 Of Jute 3.5% 124 A Drawback when Cenvat facility has not been availed Tariff Item Description of goods 1 2 570206 570299 Of Coir Others Carpets and other textile floor coverings, tufted, whether or not made up Tufted woollen floor coverings, all sorts Of man made fibres Of Cotton Of Jute Of Coir Others Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up Of wool Of man made fibres Others Other carpets and other textile floor coverings, whether or not made up 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 5703 570301 Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 3 3.5% 2.5% 1% 1% Sqm 9.7% 272 3% 84 Sqm KG 9.1% 8% 3.5% 3.5% 2.5% 205 28 3% 3% 1% 1% 1% 68 10.5 Sqm Sqm 8.5% 8.5% 2.5% 175 175 3% 3% 1% 62 62 KG 8% 28 3% 10.5 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% 28 3% 10.5 570503 Of man made fibres KG 8% 28 3% 10.5 570504 Of Jute 3.5% 1% 570505 Of Coir 3.5% 1% 570599 Others 2.5% 1% 570302 570303 570304 570305 570399 5704 570401 570402 570499 5705 570501 CHAPTER – 58 58 SPECIAL WOVEN FABRICS; TUFTED TEXTILE FABRICS; LACE; TAPESTRIES; TRIMMINGS; EMBROIDERY 125 A Drawback when Cenvat facility has not been availed Tariff Item 1 5801 580101 580102 580103 5802 5803 5804 5805 5806 580601 580602 5807 5808 Description of goods 2 Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806 Of Wool Of Man Made Fibres Of Cotton and Others Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703 Gauze, other than narrow fabrics of heading 5806 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 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. Narrow woven fabrics other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs) Of Man Made Fibres Of Cotton and Others Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 KG KG KG 4.3% 6.7% 3.2% 43 36 18 2.8% 3% 1% 28 16.1 5.6 KG 4.3% 26 1% 6 KG 4.3% 16 1% 3.7 KG 4.3% 16 1% 3.7 KG 4.3% 16 1% 3.7 KG KG 6.7% 3.2% 30 16 3% 1% 13.4 5 KG 4.3% 16 1% 3.7 KG 4.3% 16 1% 3.7 126 A Drawback when Cenvat facility has not been availed Tariff Item Description of goods 2 1 5809 580901 580902 5810 Of Silk 581099 Others 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 Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 2.5% 1% Per Kg. of Silk content KG KG Drawback when Cenvat facility has been availed Drawback Rate 3 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 Imitation Zari Others Embroidery in the piece, in strips or in motifs 581001 5811 Unit B 2.5% 1% 5.5% 330 3% 180 4.3% 30 1% 7 4.3% 16 1% 3.7 CHAPTER – 59 59 5901 590101 590102 5902 590201 590202 590203 590299 IMPREGNATED, COATED, COVERED OR LAMINATED TEXTILE FABRICS; TEXTILE ARTICLES OF A KIND SUITABLE FOR INDUSTRIAL USE 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 Of Man Made Fibres Of Cotton and Others Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon Rayon Tyre Cord Fabric ipped Rayon Tyre Cord Fabric Nylon Tyre Fabric Others KG KG 7.3% 3.4% KG KG 2% 3% 5% 9.7 127 26 14 3% 1% 10.7 4.1 18 20 2% 3% 5% 1% 18 2.1 A Drawback when Cenvat facility has not been availed Tariff Item 1 5903 590301 590302 590303 5904 590401 590402 5905 590501 590502 5906 590601 590602 5907 590701 590702 5908 590801 590802 5909 590901 590902 Description of goods 2 Textile fabrics, impregnated, coated, covered or laminated with plastics, other than those of heading 5902 Of Man Made Fibres Of Cotton and Others PVC leather cloth / foam leather cloth 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 Of Man Made Fibres Of Cotton and Others Textile wall coverings Of Man Made Fibres Of Cotton and Others Rubberised textile fabrics, other than those of heading 5902 Of Man Made Fibres Of Cotton and Others Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like Of Man Made Fibres Of Cotton and Others 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 Of Man Made Fibres Of Cotton and Others Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials Of Man Made Fibres Of Cotton and Others Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 KG KG 7.3% 3.4% 26 14 3% 1% 10.7 4.1 KG 5.5% 19.6 5.5% 19.6 KG KG 7.3% 3.4% 26 14 3% 1% 10.7 4.1 KG KG 7.3% 3.4% 26 14 3% 1% 10.7 4.1 KG KG 7.3% 3.4% 26 14 3% 1% 10.7 4.1 KG KG 7.3% 3.4% 26 14 3% 1% 10.7 4.1 Kg KG 7.3% 3.4% 26 14 3% 1% 10.7 4.1 Kg. KG 7.3% 3.4% 26 14 3% 1% 10.7 4.1 128 A Drawback when Cenvat facility has not been availed Tariff Item 1 5910 591001 591002 5911 591101 591102 60 6001 600101 600102 600103 6002 600201 600202 600203 6003 600301 600302 600303 6004 600401 600402 600403 Description of goods 2 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 Of Man Made Fibres Of Cotton and Others Textile products and articles, for technical uses, specified in Note 7 to this Chapter Of Man Made Fibres Of Cotton and Others Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 Kg KG 7.3% 3.4% 26 14 3% 1% 10.7 4.1 26 14 3% 1% 10.7 4.1 44 32 18 2.8% 3% 1% 28 14.3 4.7 44 32 18 2.8% 3% 1% 28 14.3 4.7 44 32 18 2.8% 3% 1% 28 14.3 4.7 44 32 18 2.8% 3% 1% 28 14.3 4.7 Kg. 7.3% KG 3.4% CHAPTER – 60 KNITTED OR CROCHETED FABRICS Pile fabrics, including "long pile" fabrics and terry fabrics, knitted or crocheted Of Wool Kg. 4.4% Of Man Made Fibres Kg. 6.7% Of Cotton and Others Kg. 3.8% 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 Of Wool Kg. 4.4% Of Man Made Fibres Kg. 6.7% Of Cotton and Others Kg. 3.8% Knitted or crocheted fabrics of a width not exceeding 30 cm , other than those of heading 6001 or 6002 Of Wool Kg. 4.4% Of Man Made Fibres Kg. 6.7% Of Cotton and Others Kg. 3.8% 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 Of Wool Kg. 4.4% Of Man Made Fibres Kg. 6.7% Of Cotton and Others Kg. 3.8% 129 A Drawback when Cenvat facility has not been availed Tariff Item 1 6005 600501 600502 600503 6006 600601 600602 600603 Description of goods Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 2 3 4 5 6 7 Warp knit fabrics (including those made on galloon knitting machines), other than those of headings 6001 to 6004 Of Wool Of Man Made Fibres Of Cotton and Others Other knitted or crocheted fabrics Of Wool Of Man Made Fibres Of Cotton and Others Kg. Kg. Kg. 4.4% 6.7% 3.8% 44 32 18 2.8% 3% 1% 28 14.3 4.7 Kg. Kg. Kg. 4.4% 6.7% 3.8% 44 32 18 2.8% 3% 1% 28 14.3 4.7 CHAPTER – 61 61 6101 610101 610102 610103 610104 610105 610106 610107 610108 610199 6102 ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED 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 Of Cotton Of Blend containing Cotton and Man Made Fibre Of Man Made Fibres Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Of Others 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 piece 7.1% 45 2.2% 13.9 piece 8.2% 47 2.2% 12.6 piece 9.1% 49 2.4% 12.9 piece 7% 80 3.6% 41.1 piece piece 7% 7.1% 20 45 3.6% 2.9% 10.3 18.4 piece 8.2% 47 2.2% 12.6 piece 7.6% 47 2.2% 13.6 piece 7.1% 36 2.2% 11.2 130 A Drawback when Cenvat facility has not been availed Tariff Item Description of goods Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 1 2 3 4 5 6 7 610201 Of Cotton Of Blend containing Cotton and Man Made Fibre Of Man Made Fibres Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Of Others Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swim wear), knitted or crocheted Suits, ensembles, jackets, blazers, trousers Of Cotton Of Blend containing Cotton and Man Made Fibre Of Man Made Fibres Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Of Others Others Of Cotton Of Blend containing Cotton and Man Made Fibre Of Man Made Fibres Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and piece 7.1% 45 2.2% 13.9 piece 8.2% 47 2.2% 12.6 piece 9.1% 49 2.4% 12.9 piece 7% 80 3.6% 41.1 piece piece 7% 7.1% 20 45 3.6% 2.9% 10.3 18.4 piece 8.2% 47 2.2% 12.6 piece 7.6% 47 2.2% 13.6 piece 7.1% 36 2.2% 11.2 piece 7.1% 45 2.2% 13.9 piece 8.2% 47 2.2% 12.6 piece 9.1% 49 2.4% 12.9 piece 7% 80 3.6% 41.1 piece piece 7% 7.1% 20 45 3.6% 2.9% 10.3 18.4 piece 8.2% 47 2.2% 12.6 piece 7.6% 47 2.2% 13.6 piece 7.1% 36 2.2% 11.2 piece 7.1% 39 2.2% 12.1 piece 8.2% 42 2.2% 11.3 piece 9.1% 44 2.4% 11.6 piece 7% 62 3.6% 31.9 piece piece piece 7% 7.1% 8.2% 18 45 41 3.6% 2.9% 2.2% 9.3 18.4 11 610202 610203 610204 610205 610206 610207 610208 610299 6103 610301 61030101 61030102 61030103 61030104 61030105 61030106 61030107 61030108 61030199 610302 61030201 61030202 61030203 61030204 61030205 61030206 61030207 131 A Drawback when Cenvat facility has not been availed Tariff Item 1 61030208 61030299 6104 610401 61040101 61040102 61040103 61040104 61040105 61040106 61040107 61040108 61040199 610402 61040201 61040202 61040203 61040204 61040205 61040206 61040207 61040208 61040299 6105 610501 Description of goods 2 Man Made Fibre Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Of Others 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 Suits, ensembles, jackets, blazers, trousers Of Cotton Of Blend containing Cotton and Man Made Fibre Of Man Made Fibres Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Of Others Others Of Cotton Of Blend containing Cotton and Man Made Fibre Of Man Made Fibres Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Of Others Men's or boys' shirts, knitted or crocheted Of Cotton Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 piece 7.6% 41 2.2% 11.9 piece 7.1% 27 2.2% 8.4 piece 7.1% 45 2.2% 13.9 piece 8.2% 47 2.2% 12.6 piece 9.1% 49 2.4% 12.9 piece 7% 80 3.6% 41.1 piece piece 7% 7.1% 20 45 3.6% 2.9% 10.3 18.4 piece 8.2% 47 2.2% 12.6 piece 7.6% 47 2.2% 13.6 piece 7.1% 36 2.2% 11.2 piece 7.1% 39 2.2% 12.1 piece 8.2% 42 2.2% 11.3 piece 9.1% 44 2.4% 11.6 piece 7% 62 3.6% 31.9 piece piece 7% 7.1% 18 45 3.6% 2.9% 9.3 18.4 piece 8.2% 41 2.2% 11 piece 7.6% 41 2.2% 11.9 piece 7.1% 27 2.2% 8.4 piece 7.1% 39 2.2% 12.1 132 A Drawback when Cenvat facility has not been availed Tariff Item 1 610502 610503 610504 610505 610506 610507 610508 610599 6106 610601 610602 610603 610604 610605 610606 610607 610608 610699 6107 610701 61070101 61070102 61070103 61070104 61070105 61070106 Description of goods 2 Of Blend containing Cotton and Man Made Fibre Of Man Made Fibres Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Of Others Women's or girls' blouses, shirts and shirt-blouses, knitted or crocheted Of Cotton Of Blend containing Cotton and Man Made Fibre Of Man Made Fibres Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Of Others Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted Night shirts, pyjamas, bath robes and dressing gowns/underpants and similar articles Of Cotton Of Blend containing Cotton and Man Made Fibre Of Man Made Fibres Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 piece 8.2% 42 2.2% 11.3 piece 9.1% 44 2.4% 11.6 piece 7% 62 3.6% 31.9 piece piece 7% 7.1% 18 45 3.6% 2.9% 9.3 18.4 piece 8.2% 41 2.2% 11 piece 7.6% 41 2.2% 11.9 piece 7.1% 27 2.2% 8.4 piece 7.1% 39 2.2% 12.1 piece 8.2% 42 2.2% 11.3 piece 9.1% 44 2.4% 11.6 piece 7% 62 3.6% 31.9 piece piece 7% 7.1% 18 45 3.6% 2.9% 9.3 18.4 piece 8.2% 41 2.2% 11 piece 7.6% 41 2.2% 11.9 piece 7.1% 27 2.2% 8.4 piece 7.1% 28 2.2% 8.7 piece 8.2% 30 2.2% 8 piece 9.1% 32 2.4% 8 piece 7% 62 3.6% 31.9 piece piece 7% 7.1% 18 36 3.6% 2.9% 9 14.7 133 A Drawback when Cenvat facility has not been availed Tariff Item 1 61070107 61070108 61070199 610702 61070201 61070202 61070203 61070204 61070205 61070206 61070207 61070208 61070299 6108 610801 61080101 61080102 61080103 61080104 61080105 61080106 61080107 61080108 61080199 Description of goods 2 Of Blend containing Wool and Man Made Fibre Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Of Others Others (briefs and similar articles) Of Cotton Of Blend containing Cotton and Man Made Fibre Of Man Made Fibres Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Others Women's or girls' slips, petticoats, briefs, panties, night dresses, pyjamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted Night dresses, pyjamas, negligees bath robes and dressing gowns, slips, Petticoats and similar articles Of Cotton Of Blend containing Cotton and Man Made Fibre Of Man Made Fibres Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Of Others Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 piece 8.2% 30 2.2% 8 piece 7.6% 30 2.2% 8.7 piece 7.1% 27 2.2% 8.4 piece 7.1% 13 2.2% 4 piece 8.2% 14 2.2% 3.8 piece 9.1% 14 2.4% 3.7 piece 7% 43 3.6% 22.1 piece piece 7% 7.1% 21 13 3.6% 2.9% 10.8 5.3 piece 8.2% 14 2.2% 3.8 piece 7.6% 14 2.2% 4.1 piece 7.1% 10 2.2% 3.1 piece 7.1% 28 2.2% 8.7 piece 8.2% 30 2.2% 8 piece 9.1% 32 2.4% 8 piece 7% 62 3.6% 31.9 piece piece 7% 7.1% 18 36 3.6% 2.9% 9 14.7 piece 8.2% 30 2.2% 8 piece 7.6% 30 2.2% 8.7 piece 7.1% 27 2.2% 8.4 134 A Drawback when Cenvat facility has not been availed Tariff Item 1 610802 61080201 61080202 61080203 61080204 61080205 61080206 61080207 61080208 61080299 6109 610901 610902 610903 610904 610905 610906 610907 610908 610999 6110 611001 611002 611003 611004 611005 611006 611007 611008 Description of goods 2 Others ( Briefs, Panties and similar articles) Of Cotton Of Blend containing Cotton and Man Made Fibre Of Man Made Fibres Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Others T-shirts, singlets and other vests, knitted or crocheted Of Cotton Of Blend containing Cotton and Man Made Fibre Of Man Made Fibres Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Of Others Jerseys, pullovers, cardigans, waistcoats an similar articles, knitted or crocheted Of Cotton Of Blend containing Cotton and Man Made Fibre Of Man Made Fibres Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of Cotton containing 1% or Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 piece 7.1% 13 2.2% 4 8.2% 14 2.2% 3.8 9.1% 14 2.4% 3.7 7% 43 3.6% 22.1 piece piece 7% 7.1% 21 13 3.6% 2.9% 10.8 5.3 piece 8.2% 14 2.2% 3.8 piece 7.6% 14 2.2% 4.1 piece 7.1% 10 2.2% 3.1 piece 7.1% 28 2.2% 8.7 piece 8.2% 30 2.2% 8 piece 9.1% 32 2.4% 8 piece 7% 62 3.6% 31.9 piece piece 7% 7.1% 18 36 3.6% 2.9% 9 14.7 piece 8.2% 30 2.2% 8 piece 7.6% 30 2.2% 8.7 piece 7.1% 27 2.2% 8.4 piece 7.1% 65 2.2% 20.1 piece 8.2% 70 2.2% 18.8 piece 9.1% 72 2.4% 19 piece 7% 120 3.6% 61.7 piece piece 7% 7.1% 31 75 3.6% 2.9% 16 30.6 piece 8.2% 70 2.2% 18.8 piece 7.6% 70 2.2% 20.3 piece piece piece 135 A Drawback when Cenvat facility has not been availed Tariff Item 1 611099 6111 611101 611102 611103 611104 611105 611106 611107 611108 611199 6112 611201 611202 611203 611204 611205 611206 611207 611208 611299 6113 611301 611302 611303 611304 Description of goods 2 more by weight of spandex/ lycra/elastane Of Others Babies' garments and clothing accessories, knitted or crocheted Of Cotton Of Blend containing Cotton and Man Made Fibre Of Man Made Fibres Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Others Track suits, ski suits and swimwear, knitted or crocheted Of Cotton Of Blend containing Cotton and Man Made Fibre Of Man Made Fibres Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Of Others Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907 Of Cotton Of Blend containing Cotton and Man Made Fibre Of Man Made Fibres Of Silk (other than containing Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 piece 7.1% 63 2.2% 19.5 piece 7.1% 24 2.2% 7.4 piece 8.2% 25 2.2% 6.7 piece 9.1% 26 2.4% 6.9 piece 7% 32 3.6% 16.5 piece piece 7% 7.1% 13 27 3.6% 2.9% 6.7 11 piece 8.2% 26 2.2% 6.1 piece 7.6% 26 2.2% 7.5 piece 7.1% 21 2.2% 6.5 piece 7.1% 32 2.2% 9.9 piece 8.2% 34 2.2% 9.1 piece 9.1% 36 2.4% 9.5 piece 7% 62 3.6% 31.9 piece piece 7% 7.1% 17 36 3.6% 2.9% 9.8 14.7 piece 8.2% 34 2.2% 9.1 piece 7.6% 34 2.2% 9.8 piece 7.1% 27 2.2% 8.4 KG 7.1% 54 2.2% 16.7 KG 8.2% 60 2.2% 16.1 KG KG 9.1% 7% 65 310 2.4% 3.6% 17.1 159.4 136 A Drawback when Cenvat facility has not been availed Tariff Item Description of goods Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 2 3 4 5 6 7 Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Others Other garments, knitted or crocheted Of Cotton Of Blend containing Cotton and Man Made Fibre Of Man Made Fibres Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Others 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 Of Cotton Of Blend containing Cotton and Man Made Fibre Of Man Made Fibres Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Others Gloves, mittens and mitts, knitted or crocheted Of Cotton Of Blend containing Cotton and KG KG 7% 7.1% 105 94 3.6% 2.9% 54 38.4 KG 8.2% 79 2.2% 21.2 KG 7.1% 50 2.2% 15.5 KG 7.1% 54 2.2% 16.7 KG 8.2% 60 2.2% 16.1 KG 9.1% 65 2.4% 17.1 KG 7% 310 3.6% 159.4 KG KG 7% 7.1% 105 94 3.6% 2.9% 54 38.4 KG 8.2% 79 2.2% 21.2 KG 7.1% 50 2.2% 15.5 KG 7.1% 54 2.2% 16.7 KG 8.2% 60 2.2% 16.1 KG 9.1% 65 2.4% 17.1 KG 7% 310 3.6% 159.4 KG KG 7% 7.1% 105 94 3.6% 2.9% 54 38.4 KG 8.2% 79 2.2% 21.2 KG 7.6% 68 2.2% 18.8 KG 7.1% 50 2.2% 15.5 KG KG 7.1% 8.2% 54 60 2.2% 2.2% 16.7 16.1 1 Noil silk) 611305 611306 611307 611399 6114 611401 611402 611403 611404 611405 611406 611407 611499 6115 611501 611502 611503 611504 611505 611506 611507 611508 611599 6116 611601 611602 137 A Drawback when Cenvat facility has not been availed Tariff Item 1 Description of goods 2 Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 KG 9.1% 65 2.4% 17.1 KG 7% 310 3.6% 159.4 KG KG 7% 7.1% 105 94 3.6% 2.9% 54 38.4 KG 8.2% 79 2.2% 21.2 KG 7.6% 68 2.2% 18.8 KG 7.1% 50 2.2% 15.5 KG 7.1% 54 2.2% 16.7 KG 8.2% 60 2.2% 16.1 KG 9.1% 65 2.4% 17.1 KG 7% 310 3.6% 159.4 KG KG 7% 7.1% 105 94 3.6% 2.9% 54 38.4 KG 8.2% 79 2.2% 21.2 KG 7.1% 50 2.2% 15.5 Man Made Fibre 611603 611604 611605 611606 611607 611608 611699 6117 611701 611702 611703 611704 611705 611706 611707 611799 Of Man Made Fibres Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Others Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories Of Cotton Of Blend containing Cotton and Man Made Fibre Of Man Made Fibres Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Others CHAPTER – 62 62 6201 620101 620102 620103 620104 620105 620106 ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, NOT KNITTED OR CROCHETED Men's or boys' overcoats, car-coats, cloaks, anoraks (including ski-jackets), windcheaters, wind jackets and similar articles other than those of heading 6203 Of Cotton piece 7.1% 45 2.2% 13.9 Of Blend containing Cotton piece 8.2% 47 2.2% 12.6 and Man Made Fibre Of Man Made Fibres piece 9.1% 49 2.4% 12.9 Of Silk (other than containing piece 7% 80 3.6% 41.1 Noil silk) Of Noil Silk piece 7% 20 3.6% 10.3 Of Wool piece 7.1% 45 2.9% 18.4 138 A Drawback when Cenvat facility has not been availed Tariff Item 1 620107 620108 620199 6202 620201 620202 620203 620204 620205 620206 620207 620208 620299 6203 620301 62030101 62030102 62030103 62030104 62030105 62030106 62030107 62030108 Description of goods 2 Of Blend containing Wool and Man Made Fibre Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Of Others 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 Of Cotton Of Blend containing Cotton and Man Made Fibre Of Man Made Fibres Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Of Others Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) suits, ensembles, jackets,blazers, trousers Of Cotton Of Blend containing Cotton and Man Made Fibre Of Man Made Fibres Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 piece 8.2% 47 2.2% 12.6 piece 7.6% 47 2.2% 13.6 piece 7.1% 36 2.2% 11.2 piece 7.1% 45 2.2% 13.9 piece 8.2% 47 2.2% 12.6 piece 9.1% 49 2.4% 12.9 piece 7% 80 3.6% 41.1 piece piece 7% 7.1% 20 45 3.6% 2.9% 10.3 18.4 piece 8.2% 47 2.2% 12.6 piece 7.6% 47 2.2% 13.6 piece 7.1% 36 2.2% 11.2 piece 7.1% 45 2.2% 13.9 piece 8.2% 47 2.2% 12.6 piece 9.1% 49 2.4% 12.9 piece 7% 80 3.6% 41.1 piece piece 7% 7.1% 20 45 3.6% 2.9% 10.3 18.4 piece 8.2% 47 2.2% 12.6 piece 7.6% 47 2.2% 13.6 139 A Drawback when Cenvat facility has not been availed Tariff Item Description of goods Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 1 2 3 4 5 6 7 62030199 620302 62030201 Of Others Others Of Cotton Of Blend containing Cotton and Man Made Fibre Of Man Made Fibres Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Of Others Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear) Suits, ensembles, jackets, blazers, trousers Of Cotton Of Blend containing Cotton and Man Made Fibre Of Man Made Fibres Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Of Others Others Of Cotton Of Blend containing Cotton and Man Made Fibre Of Man Made Fibres Of Silk (other than containing Noil silk) Of Noil Silk Of Wool piece 7.1% 36 2.2% 11.2 piece 7.1% 39 2.2% 12.1 piece 8.2% 42 2.2% 11.3 piece 9.1% 44 2.4% 11.6 piece 7% 62 3.6% 31.9 piece piece 7% 7.1% 18 45 3.6% 2.9% 9.3 18.4 piece 8.2% 41 2.2% 11 piece 7.6% 41 2.2% 11.9 piece 7.1% 27 2.2% 8.4 piece 7.1% 45 2.2% 13.9 piece 8.2% 47 2.2% 12.6 piece 9.1% 49 2.4% 12.9 piece 7% 80 3.6% 41.1 piece piece 7% 7.1% 20 45 3.6% 2.9% 10.3 18.4 piece 8.2% 47 2.2% 12.6 piece 7.6% 47 2.2% 13.6 piece 7.1% 36 2.2% 11.2 piece 7.1% 39 2.2% 12.1 piece 8.2% 42 2.2% 11.3 piece 9.1% 44 2.4% 11.6 piece 7% 62 3.6% 31.9 piece piece 7% 7.1% 18 45 3.6% 2.9% 9.3 18.4 62030202 62030203 62030204 62030205 62030206 62030207 62030208 62030299 6204 620401 62040101 62040102 62040103 62040104 62040105 62040106 62040107 62040108 62040199 620402 62040201 62040202 62040203 62040204 62040205 62040206 140 A Drawback when Cenvat facility has not been availed Tariff Item 1 62040207 62040208 62040299 6205 620501 620502 620503 620504 620505 620506 620507 620508 620599 6206 620601 620602 620603 620604 620605 620606 620607 620608 620699 6207 620701 62070101 62070102 Description of goods 2 Of Blend containing Wool and Man Made Fibre Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Of Others Men's or boys' shirts Of Cotton Of Blend containing Cotton and Man Made Fibre Of Man Made Fibres Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Of Others Women's or girls' blouses, shirts and shirt-blouses Of Cotton Of Blend containing Cotton and Man Made Fibre Of Man Made Fibres Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Of Others Men's or boys' singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles Night shirts, pyjamas, bathrobes, dressing gown Of Cotton Of Blend containing Cotton and Man Made Fibre Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 piece 8.2% 41 2.2% 11 piece 7.6% 41 2.2% 11.9 piece 7.1% 27 2.2% 8.4 piece 7.1% 40 2.2% 12.4 piece 8.2% 43 2.2% 11.5 piece 9.1% 45 2.4% 11.9 piece 7% 62 3.6% 31.9 piece piece 7% 7.1% 17 45 3.6% 2.9% 8.7 18.4 piece 8.2% 43 2.2% 11.5 piece 7.6% 43 2.2% 12.4 piece 7.1% 27 2.2% 8.4 piece 7.1% 40 2.2% 12.4 piece 8.2% 43 2.2% 11.5 piece 9.1% 45 2.4% 11.9 piece 7% 62 3.6% 31.9 piece piece 7% 7.1% 17 45 3.6% 2.9% 8.7 18.4 piece 8.2% 43 2.2% 11.5 piece 7.6% 43 2.2% 12.4 piece 7.1% 27 2.2% 8.4 piece 7.1% 28 2.2% 8.7 piece 8.2% 30 2.2% 8 141 A Drawback when Cenvat facility has not been availed Tariff Item Description of goods Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 1 2 3 4 5 6 7 62070103 Of Man Made Fibres Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Of Others Others Of Cotton Of Blend containing Cotton and Man Made Fibre Of Man Made Fibres Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Others Women's or girls' singlets and other vests, slips, petticoats, briefs, panties, nightdresses, pyjamas, negliges, bathrobes, dressing gowns and similar articles Night shirts, pyjamas, bathrobes, dressing gown Of Cotton Of Blend containing Cotton and Man Made Fibre Of Man Made Fibres Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of Cotton containing 1% or more by weight of spandex/ piece 9.1% 32 2.4% 8 piece 7% 62 3.6% 31.9 piece piece 7% 7.1% 18 36 3.6% 2.9% 9 14.7 piece 8.2% 30 2.2% 8 piece 7.6% 30 2.2% 8.7 piece 7.1% 27 2.2% 8.4 KG 7.1% 54 2.2% 16.7 KG 8.2% 60 2.2% 16.1 KG 9.1% 65 2.4% 17.1 KG 7% 310 3.6% 159.4 KG KG 7% 7.1% 105 94 3.6% 2.9% 54 38.4 KG 8.2% 79 2.2% 21.2 KG 7.6% 68 2.2% 18.8 KG 7.1% 50 2.2% 15.5 piece 7.1% 28 2.2% 8.7 piece 8.2% 30 2.2% 8 piece 9.1% 32 2.4% 8 piece 7% 62 3.6% 31.9 piece piece 7% 7.1% 18 36 3.6% 2.9% 9 14.7 piece 8.2% 30 2.2% 8 piece 7.6% 30 2.2% 8.7 62070104 62070105 62070106 62070107 62070108 62070199 620702 62070201 62070202 62070203 62070204 62070205 62070206 62070207 62070208 62070299 6208 620801 62080101 62080102 62080103 62080104 62080105 62080106 62080107 62080108 142 A Drawback when Cenvat facility has not been availed Tariff Item Description of goods Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 2 3 4 5 6 7 Of Others Others Of Cotton Of Blend containing Cotton and Man Made Fibre Of Man Made Fibres Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Others Babies' garments and clothing accessories Of Cotton Of Blend containing Cotton and Man Made Fibre Of Man Made Fibres Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Others Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907 Of Cotton Of Blend containing Cotton and Man Made Fibre Of Man Made Fibres Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and piece 7.1% 27 2.2% 8.4 KG 7.1% 54 2.2% 16.7 KG 8.2% 60 2.2% 16.1 KG 9.1% 65 2.4% 17.1 KG 7% 310 3.6% 159.4 KG KG 7% 7.1% 105 94 3.6% 2.9% 54 38.4 KG 8.2% 79 2.2% 21.2 KG 7.6% 68 2.2% 18.8 KG 7.1% 50 2.2% 15.5 piece 7.1% 24 2.2% 7.4 piece 8.2% 25 2.2% 6.7 piece 9.1% 26 2.4% 6.9 piece 7% 32 3.6% 16.5 piece piece 7% 7.1% 13 27 3.6% 2.9% 6.7 11 piece 8.2% 26 2.2% 6.1 piece 7.6% 26 2.2% 7.5 piece 7.1% 21 2.2% 6.5 KG 7.1% 54 2.2% 16.7 KG 8.2% 60 2.2% 16.1 KG 9.1% 65 2.4% 17.1 KG 7% 310 3.6% 159.4 KG KG KG 7% 7.1% 8.2% 105 94 79 3.6% 2.9% 2.2% 54 38.4 21.2 1 lycra/elastane 62080199 620802 62080201 62080202 62080203 62080204 62080205 62080206 62080207 62080208 62080299 6209 620901 620902 620903 620904 620905 620906 620907 620908 620999 6210 621001 621002 621003 621004 621005 621006 6201007 143 A Drawback when Cenvat facility has not been availed Tariff Item 1 621099 6211 621101 621102 621103 621104 621105 621106 621107 621108 621199 6212 621201 621202 621203 621204 621205 621206 621207 621299 6213 621301 621302 621303 621304 621305 621306 621307 621399 Description of goods 2 Man Made Fibre Others Track suits, ski suits and swimwear; other garments Of Cotton Of Blend containing Cotton and Man Made Fibre Of Man Made Fibres Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Of Others Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted Of Cotton Of Blend containing Cotton and Man Made Fibre Of Man Made Fibres Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Others Handkerchiefs Of Cotton Of Blend containing Cotton and Man Made Fibre Of Man Made Fibres Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Others Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 KG 7.1% 50 2.2% 15.5 piece 7.1% 28 2.2% 8.7 piece 8.2% 30 2.2% 8 piece 9.1% 32 2.4% 8 piece 7% 62 3.6% 31.9 piece piece 7% 7.1% 18 36 3.6% 2.9% 9 14.7 piece 8.2% 30 2.2% 8 piece 7.6% 30 2.2% 8.7 piece 7.1% 27 2.2% 8.4 KG 7.1% 54 2.2% 16.7 KG 8.2% 60 2.2% 16.1 KG 9.1% 65 2.4% 17.1 KG 7% 310 3.6% 159.4 KG KG 7% 7.1% 105 94 3.6% 2.9% 54 38.4 KG 8.2% 79 2.2% 21.2 KG 7.1% 50 2.2% 15.5 KG 7.1% 54 2.2% 16.7 KG 8.2% 60 2.2% 16.1 KG 9.1% 65 2.4% 17.1 KG 7% 310 3.6% 159.4 KG KG 7% 7.1% 105 94 3.6% 2.9% 54 38.4 KG 8.2% 79 2.2% 21.2 KG 7.1% 50 2.2% 15.5 144 A Drawback when Cenvat facility has not been availed Tariff Item 1 6214 621401 621402 621403 621404 621405 621406 621407 621499 6215 621501 621502 621503 621504 621505 621506 621507 621599 6216 621601 621602 621603 621604 621605 621606 621607 621699 6217 621701 621702 621703 Description of goods 2 Shawls, scarves, mufflers, mantillas, veils and the like Of Cotton Of Blend containing Cotton and Man Made Fibre Of Man Made Fibres Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of Others Ties, bow ties and cravats Of Cotton Of Blend containing Cotton and Man Made Fibre Of Man Made Fibres Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Others Gloves, mittens and mitts Of Cotton Of Blend containing Cotton and Man Made Fibre Of Man Made Fibres Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of Others Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212 Of Cotton Of Blend containing Cotton and Man Made Fibre Of Man Made Fibres Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 KG 7.1% 54 2.2% 16.7 KG 8.2% 60 2.2% 16.1 KG 9.1% 65 2.4% 17.1 KG 7% 310 3.6% 159.4 KG KG 7% 7.1% 105 94 3.6% 2.9% 54 38.4 KG 8.2% 79 2.2% 21.2 KG 7.1% 50 2.2% 15.5 KG 7.1% 54 2.2% 16.7 KG 8.2% 60 2.2% 16.1 KG 9.1% 65 2.4% 17.1 KG 7% 310 3.6% 159.4 KG KG 7% 7.1% 105 94 3.6% 2.9% 54 38.4 KG 8.2% 79 2.2% 21.2 KG 7.1% 50 2.2% 15.5 KG 7.1% 54 2.2% 16.7 KG 8.2% 60 2.2% 16.1 KG 9.1% 65 2.4% 17.1 KG 7% 310 3.6% 159.4 KG KG 7% 7.1% 105 94 3.6% 2.9% 54 38.4 KG 8.2% 79 2.2% 21.2 KG 7.1% 50 2.2% 15.5 KG 7.1% 54 2.2% 16.7 KG 8.2% 60 2.2% 16.1 KG 9.1% 65 2.4% 17.1 145 A Drawback when Cenvat facility has not been availed Tariff Item 1 621704 621705 621706 621707 621799 Description of goods 2 Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of Others Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 KG 7% 310 3.6% 159.4 KG KG 7% 7.1% 105 94 3.6% 2.9% 54 38.4 KG 8.2% 79 2.2% 21.2 KG 7.1% CHAPTER – 63 50 2.2% 15.5 OTHER MADE UP TEXTILES ARTICLES; SETS; WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS I -Other made up textile articles: 6301 Blankets and traveling rugs Acrylic Blankets (with acrylic 630101 content 85% or more by KG 5.7% 25 5.7% weight) Others Blankets and traveling 630102 KG 6.1% 23 5.7% rugs 6302 Bed linen, table linen, toilet linen and kitchen linen 630201 Of Cotton KG 6.7% 54 2.2% Of Blend containing Cotton 630202 KG 7.5% 60 2.2% and Man Made Fibre 630203 Of Man Made Fibres KG 8.6% 65 2.4% Of Silk (other than containing 630204 KG 7% 310 3.6% Noil silk) 630205 Of Noil Silk KG 7% 105 3.6% 630206 Of Wool KG 6.7% 94 2.9% 630207 Of Others KG 6.7% 50 2.2% Curtains (including drapes) 6303 and interior blinds; curtain or bed valances 630301 Of Cotton KG 6.7% 54 2.2% Of Blend containing Cotton 630302 KG 7.5% 60 2.2% and Man Made Fibre 630303 Of Man Made Fibres KG 8.6% 65 2.4% Of Silk (other than containing 630304 KG 7% 310 3.6% Noil silk) 630305 Of Noil Silk KG 7% 105 3.6% 630306 Of Wool KG 6.7% 94 2.9% 630307 Of Others KG 6.7% 50 2.2% Other furnishing articles, 6304 excluding those of heading 9404 630401 Of Cotton KG 6.7% 54 2.2% 630402 Of Blend containing Cotton KG 7.5% 60 2.2% 63 146 25 21.5 17.7 17.6 18.1 159.4 54 40.7 16.4 17.7 17.6 18.1 159.4 54 40.7 16.4 17.7 17.6 A Drawback when Cenvat facility has not been availed Tariff Item 1 630403 630404 630405 630406 630407 6305 630501 630502 630503 6306 6307 630701 630702 630703 630704 630705 630706 630707 6308 630801 630802 630803 630804 Description of goods 2 and Man Made Fibre Of Man Made Fibres Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Others Sacks and bags, of a kind used for the packing of goods Sacks and bags, of a kind used for the packing of goods other than those covered by tariff items 630502 and 630503 Flexible Intermediate Bulk Containers (FIBC) Sacks & bags made of jute including hessian bags, sacking bags, jute soil savers etc Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods Other made up articles, including dress patterns Of Cotton Of Blend containing Cotton and Man Made Fibre Of Man Made Fibres Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Others 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 Of Cotton Of Blend containing Cotton and Man Made Fibre Of Man Made Fibres Of Silk (other than containing Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 KG 8.6% 65 2.4% 18.1 KG 7% 310 3.6% 159.4 KG KG KG 7% 6.7% 6.7% 105 94 50 3.6% 2.9% 2.2% 54 40.7 16.4 KG 5.7% 14 3% 7.4 KG 9.3% 15.3 3% 4.9 KG 6.4% 15 3% 7 KG 5.7% 14 1% 2.5 KG 6.7% 54 2.2% 17.7 KG 7.5% 60 2.2% 17.6 KG 8.6% 65 2.4% 18.1 KG 7% 310 3.6% 159.4 KG KG KG 7% 6.7% 6.7% 105 94 50 3.6% 2.9% 2.2% 54 40.7 16.4 KG 6.7% 54 2.2% 17.7 KG 7.5% 60 2.2% 17.6 KG KG 8.6% 7% 65 310 2.4% 3.6% 18.1 159.4 147 A Drawback when Cenvat facility has not been availed Tariff Item 1 630805 630806 630807 6309 6310 Description of goods 2 Noil silk) Of Noil Silk Of Wool Of Others Worn clothing and other worn articles Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 KG Kg Kg 7% 6.7% 6.7% 105 94 50 3.6% 2.9% 2.2% 54 40.7 16.4 1% 1% 1% 1% CHAPTER – 64 64 6401 6402 640201 640202 6403 640301 640302 640303 640304 640305 640306 FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither 1% 1% fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes Other footwear with outer soles and uppers of rubber or plastics Synthetic footwear Pair 8% 99 5.5% Others 1% 1% Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather Leather shoes for adults, Pair 9.2% 242 3% namely boots and half boots Leather shoes for adults, namely boots and half boots , manufactured by units Pair 4% 45 1% operating under section 65 of the Customs Act, 1962 Deleted Deleted Leather shoes for adults, other Pair 9.2% 165 3% than boots and half boots Leather shoes for adults, other than boots and half boots, manufactured by units 2% 1% operating under section 65 of the Customs Act, 1962 148 68 78.9 11.3 53.8 A Drawback when Cenvat facility has not been availed Tariff Item 1 640307 640308 640309 640310 640311 640399 6404 640401 640402 640403 640404 6405 640501 640599 6406 640601 Description of goods 2 Leather boots/half boots/shoes for children Leather boots/half boots/shoes for children, manufactured by units operating under section 65 of the Customs Act, 1962 Leather sandals (including chappals / slippers) Leather sandals, (including chappals/slippers) manufactured by units operating under section 65 of the Customs act, 1962 Leather safety footwear with protective metal toe cap Others Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials Of rubber sole with canvas upper Boots/ half boots / shoes of leather-cum-synthetic/textile materials Sandals of leather-cumsynthetic/textile materials Others Other footwear Sports Shoes made out of PVC/PU Coated fabrics with PVC Soles and fitted with Nylon/ Polyester terry towel fabrics on socks Others 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 Leather shoe uppers for adults, namely boots and half boots Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 Pair 9.2% 99 3% 32.3 2% Pair 8% 1% 80 2% Pair 9.2% 3% 30 1% 176 1% 3% 57.4 1% Pair 3.5% 10 3% 8.6 Pair 9.2% 150 3% 48.9 Pair 8% 68 3% 25.5 1% Pair 5% 1% 92 1% Pair 149 8.2% 5% 92 1% 98 3% 35.9 A Drawback when Cenvat facility has not been availed Tariff Item 1 640602 640603 640604 640605 640606 640607 640608 640609 640610 640611 640612 640613 640614 640615 640699 65 6501 6502 Description of goods 2 Leather shoe uppers for adults, namely boots and half boots, manufactured by units operating under section 65 of the Customs Act, 1962 Deleted Deleted Leather shoe uppers for adults, other than boots and half boots Leather shoe uppers for adults, other than boots and half boots, manufactured by units operating under section 65 of the Customs Act, 1962 Leather uppers for boots/half boots/shoes for children Leather uppers for boots/half boots/shoes for children, manufactured by units operating under section 65 of the Customs Act, 1962 Leather sandal uppers Leather sandal uppers, manufactured by units operating under section 65 of the Customs Act, 1962 Leather woven sandal uppers Leather soles Leather-cum-synthetic/textile footwear uppers Synthetic uppers for footwear PU Unit sole Others Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 Pair 5.4% 42 1% 7.8 Pair 8.2% 63 3% 23 Pair 5.4% 15 1% 2.8 Pair 8.2% 63 3% 23 Pair 5.4% 16 1% 3 Pair 7% 34 3% 14.6 Pair 4.9% 8 1% 1.6 3.5% 2.1% Pair Pair Pair 7% 7% 5.5% 1% CHAPTER – 65 3% 2.1% 34 3% 14.6 30 11 5.5% 5.5% 1% 23.6 11 HEADGEAR AND PARTS THEREOF Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made 1% brims; plateaux and manchons (including slit manchons), of felt Hat-shapes, plaited or made by assembling strips of any 1% material, neither blocked to shape, nor with made brims, 150 1% 1% A Drawback when Cenvat facility has not been availed Tariff Item 1 6503 6504 6505 6506 650601 650602 650603 650604 650699 6507 66 67 68 6801 Description of goods 2 nor lined, nor trimmed Deleted Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed. 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. Other headgear, whether or not lined or trimmed Bicycle Helmet made of Polystyrene Safety Helmet (made out of fibre glass reinforced plastics) weight 1425 gms +/- 20 gms. Cricket Helmets Leather Caps/Hats Others Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear Unit 3 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 1% 1% 1% 1% Per piece 5.8% 5.8 3% 3 Per piece 5.8% 11.6 5% 10 Per piece Per piece 5.8% 5.8% 1% 20 20 1% 1% 1% 3.5 3.5 1% 1% CHAPTER – 66 UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF CHAPTER – 67 PREPARED FEATHERS AND DOWN AND ARTICLES MADE OF FEATHERS OR OF DOWN; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR CHAPTER – 68 ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS Setts, curbstones and flagstones, of natural stone(except slate) Nil 151 Nil A Drawback when Cenvat facility has not been availed Tariff Item 1 6802 680201 680202 680203 680204 680299 6803 6804 6804229001 6804229002 6804229003 6804229004 6804229005 6804229006 6804000099 Description of goods 2 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) Granite Monuments Granite Tiles Polished Granite Slabs Artistic & Decorative crafted stone products (Handicrafts) made out of granite. Others Worked slate and articles of slate or of agglomerated slate 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 High Density Alumina Ceramic Grinding Media High Alumina Ceramic Grinding Media/Wear Resistant Tiles Resin bonded diamond wheels Aluminium Oxide Resin Disc Endless coated Zircon Cloth Belts Vetrified Grinding Wheel Others Unit 3 KG 152 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 2% 3% 2% 2% 3% 2% 3% 3% Nil Nil Nil Nil 5.5% 6 5.5% 2% 2% 3% 2% 3% 2% 4% 4% 3% 1% 3% 1% 6 A Drawback when Cenvat facility has not been availed Tariff Item 1 6805 6806 6807 6808 6809 6810 6811 68113010 6811000099 Description of goods 2 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 Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures and articles of heat insulating, sound-insulating or sound-absorbing mineral materials, other than those of heading 6811 or 6812 or of Chapter 69 Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch) 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 Articles of plaster or of compositions based on plaster Articles of cement, of concrete or of artificial stone, whether or not reinforced Articles of asbestos-cement, of cellulose fibre-cement or the like Asbestos Cement Pressure Pipes/couplings Others Unit 3 KG Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 6.5% 1% 153 B 2.1 5.5% 1% 1.8 A Drawback when Cenvat facility has not been availed Tariff Item 1 6812 6813 6814 6815 Description of goods 2 Unit 3 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 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 Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 1% 1% 1% 1% 1% 1% 1% 1% CHAPTER – 69 CERAMIC PRODUCTS GOODS OF SILICEOUS FOSSIL MEALS OR OF SIMILAR SILICEOUS EARTHS, AND REFRACTORY GOODS 154 B A Drawback when Cenvat facility has not been availed Tariff Item 1 6901 690101 690102 690103 690199 6902 690201 690202 690203 690204 690205 690206 690207 690208 Description of goods 2 Bricks, blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths Silica Bricks/Shapes For B.F Stoves Silica Bricks/Shapes For Coke Ovens Silica Mortar Others Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths High Alumina (Bubble Alumina Based) Bricks & Shapes and/or Castable and Mortars High Alumina (Synthetic Base) Bricks/Shapes and/or Ramming Mass, Castables and Mortars High Alumina Blast Furnace Stove Bricks/ Shapes and Mortars High Alumina Bricks and Shapes and/or Ramming Mass, Castables and Mortars Magnesia Dolomite Bricks and Shapes and/or Ramming Mass, Castables and Mortars Magnesite Chrome Magnesia Co-clinker Bricks and Shapes and/or Ramming Mass, Castables and Mortars Magnesia Carbon Bricks/Shapes and/or Ramming Mass, Castables and Mortars Magnesite Bricks and Shapes and/or Ramming Mass, Castables and Mortars Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 MT 5% 1250 5% 1250 MT 5% 1250 5% 1250 1% 1% 1% 1% MT 4% 2800 4% 2800 MT 4% 3080 4% 3080 MT 4% 2800 4% 2800 MT 4% 2800 4% 2800 MT 4% 1400 4% 1400 MT 4% 2000 4% 2000 MT 4% 1400 4% 1400 MT 4% 1400 4% 1400 155 A Drawback when Cenvat facility has not been availed Tariff Item Description of goods 1 2 690209 Alumina Carbon Bricks/ Shapes and/or Ramming Mass, Castables and Mortars Alumina Carbon/ Slide Gate Plate Refractory and Attachments Alumina Fused Cast Refractories 690210 690211 690212 690213 690299 6903 6904 6905 6906 6907 6908 6908909001 Chrome Magnesite Bricks and Shapes and/or Ramming Mass, Castables and Mortars Alumina Carbon Continuous Casting Refractories and/or Mortars Others 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 II. OTHER CERAMIC PRODUCTS Ceramic building bricks, flooring blocks, support or filler tiles and the like Roofing tiles, chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods Ceramic pipes, conduits, guttering and pipe fittings Unglazed ceramic flags and paving, hearth or wall tiles; unglazed ceramic mosaic cubes and the like, whether or not on a backing Glazed ceramic flags and paving, hearth or wall tiles; glazed ceramic mosaic cubes and the like, whether or not on a backing Ceramic Glazed Floor Tiles Coloured Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 MT 5% 1500 5% 1500 MT 4% 1400 4% 1400 MT 4% 1400 4% 1400 MT 4% 1400 4% 1400 MT 5% 1500 5% 1500 MT 156 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 5.5% 1650 5.5% 1650 A Drawback when Cenvat facility has not been availed Tariff Item Description of goods Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 1 2 3 4 5 6 7 6908909002 6908000099 Ceramic Glazed wall Tiles Others 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 Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures Tableware, kitchenware, other household articles and toilet articles, of porcelain or china Porcelain articles (like sugar/milk/tea/coffee pot/mug) Procelain Mugs (Decorated) Others Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china Statuettes and other ornamental ceramic articles Other ceramic articles MT 5.5% 1% 1650 5.5% 1% 1650 6909 6910 6911 691101 691102 691199 6912 6913 6914 70 7001 7002 70023900 7002000099 1% 1% 1% 1% 2% 2% 2% 1% 2% 1% 1% 1% 1% 1% 1% CHAPTER – 70 GLASS AND GLASSWARE Cullet and other waste and Nil scrap of glass; glass in the mass Glass in balls (other than microspheres of heading 7018), rods or tubes, unworked Lead Glass Tube 3.6% Others 1% 157 1% Nil 3% 1% A Drawback when Cenvat facility has not been availed Tariff Item 1 7003 70031290 7003000099 7004 7005 70051090 7005000099 7006 7007 7008 700801 700899 7009 70091090 7009000099 Description of goods 2 Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked Sheet Glass Others Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked 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 Clear Float Glass Others Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials Safety glass, consisting of toughened (tempered) or laminated glass Multiple-walled insulating units of glass Fibreglass Insulation Product Others Glass mirrors, whether or not framed, including rearview mirrors Bicycle Mirror Others Unit 3 Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 2% 1% 2% 1% 1% 1% 2% 1% 2% 1% 2% 2% 1% 1% Kg 5% 1% Piece Rs.1.1 1% 158 B 6.3 5% 1% Rs.0.3 1% 6.3 A Drawback when Cenvat facility has not been availed Tariff Item 1 7010 701001 701099 7011 701101 701102 701199 7012 7013 70133100 70139990 70139991 7013000099 7014 Description of goods 2 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 Glass Bottles (NonYellowish Pink Coloured) Others Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like TV Glass Bulbs/ Shells/ Glass Parts for TV Picture Tubes CRT Glass Bulbs/ Shells for CRT Tubes Others Deleted Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018) Hand Cut Lead Crystal Glass ware Opal Glassware and Kitchen wares Jars, perfume bottle, candle plate/coasters, votive, lotion bottle/soap dish, ornamental spheres/stars/bells Others Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked Unit 3 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 1% 1% 1% 1% 1% 1% KG. 5.5% 11 5.5% 11 KG 5.5% 11 5.5% 11 1% 1% KG 4.5% 15.8 3% 10.5 KG 5.7% 12 2% 4.2 KG 5.9% 38 Nil 159 1% 1% 1% 1% A Drawback when Cenvat facility has not been availed Tariff Item 1 7015 7016 7017 70179010 7017000099 7018 70181020 Description of goods 2 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 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 Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated Laboratory Glass ware Others 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 lamp-worked glass, other than imitation jewellery; glass microspheres not exceeding 1 mm in diameter Finished Glass Beads including pressed finished Unit 3 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 1% 1% 1% 1% KG 5.5% 1% 15 1% 1% 2.7 KG 6.8% 17 5.5% 13.5 160 A Drawback when Cenvat facility has not been availed Tariff Item Description of goods 2 1 Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 KG 5.5% 13.5 5.5% 13.5 glass beads 70181021 70181022 70181023 7018000099 7019 701901 701902 701903 701999 7020 70200090 70200091 70200092 7020000099 71 Fire Polished Moulded Glass Chatons (Foiled) Machine Cut Glass Chatons Cut & Polished Chatones/Stones Foiled (Assorted/ Unassorted) Others Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics) Glass Fibre Woven Roving Fibreglass Tissue with UF/PF Resin content minimum 17% ( Reinforced with Fibreglass yarn) Silane Treated Glass Fabric/Cloth Others Other articles of glass Glass Art ware/ Handicrafts Glass Refills Silver Coated for Vacuum Flasks Glass To Metal Seals Others 4% KG Kg 5.7% 4% 12.8 5.7% 1% 1% 2% 2% 5% 10 5% 2% 2% 1% 1% 12.8 10 KG 5.9% 38 Nil KG 6.5% 13 5% 10 KG 5.5% 1% 13.5 5.5% 1% 13.5 CHAPTER – 71 NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN I. PRECIOUS OR 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 7102 Diamonds, whether or not worked, but not mounted or set Nil Nil 161 A Drawback when Cenvat facility has not been availed Tariff Item 1 7103 7104 710401 710402 710499 7105 7106 7107 7108 Description of goods 2 Unit 3 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 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 Cut & Polished Cubic Zirconia Cut and Polished Synthetic Stones Others Dust and powder of natural or synthetic precious or semi-precious stones II.- PRECIOUS METALS AND METALS CLAD WITH PRECIOUS METAL Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form Base metals clad with silver, not further worked than semi-manufactured Gold (including gold plated with platinum) unwrought or in semimanufactured forms, or in powder form 162 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 Nil Nil 3% 3% 3% 3% Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil A Drawback when Cenvat facility has not been availed Tariff Item Description of goods 2 1 7109 7110 7111 7112 7113 711301 Unit 3 Base metals or silver, clad with gold, not further worked than semimanufactured Platinum, unwrought or in semi-manufactured form, or in powder form Base metals, silver or gold, clad with platinum, not further worked than semimanufactured 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 III.- JEWELLERY, GOLDSMITHS’AND SILVERSMITHS’ WARES AND OTHER ARTICLES Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal Articles of jewellery and parts thereof, made of gold 711302 Articles of jewellery and parts thereof, made of silver 711399 Others Gms. Kg. 163 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 Nil Nil Nil Nil Nil Nil Nil Nil Rs.30.90 per gram of net gold content (.995 or more purity) in the jewellery Rs. 1545/= per kg of net silver content (.999 purity) in the jewellery Nil Rs.30.90 per gram of net gold content (.995 or more purity) in the jewellery Rs.1545/= per Kg of net silver content (.999 purity) in the jewellery Nil A Drawback when Cenvat facility has not been availed Tariff Item 1 7114 7115 7116 7117 7117909001 7117909002 7117909003 7117909004 7117909005 7117000099 7118 Description of goods 2 Articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad With precious metal Other articles of precious metal or of metal clad with precious metal Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) Imitation jewellery Brass Jewellery Aluminium Jewellery Plastic Imitation Jewellery with or without embellishments Plastic Bangles with or without embellishments Stainless Steel Jewellery Others Coin Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 3 Nil Nil Nil Nil Nil Nil KG KG Rs. 44.6 Rs. 27.4 Rs.16.2 Nil KG Rs. 2.7 Rs. 0.5 KG Rs. 2.7 Rs.0.5 KG Rs. 19 Nil Nil Rs.1.4 Nil Nil CHAPTER – 72 72 IRON AND STEEL I Primary Materials; products in granular or powder form 7201 7202 720201 720202 720203 720204 720205 720206 Pig iron and spiegeleisen in pigs, blocks or other primary forms Ferro alloys Ferro Chrome/ Charge Chrome Ferro Manganese (Fe Mn) Ferro Silicon (Fe Si) Silico Mangaanese (Si Mn)/Ferro-Silico-Mangnese Low Carbon Ferro Chrome (Containing by weight Min 60% Chromium and Max. 1.5% Carbon) Ferro Molybdenum (60-65% Kg 164 2% 2% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 4% 40 4% 40 A Drawback when Cenvat facility has not been availed Tariff Item 1 720207 720208 720299 7203 720301 720302 720399 7204 7205 720501 720599 Description of goods 2 Molybdenum) Ferro Vanadium Magnesium Ferro Silicon Others 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 Gas based direct reduced iron (Hot Briquetted Iron/ Sponge Iron) Coal based Direct Reduced Iron (Briquetted Iron/ Sponge Iron) Others Ferrous waste and scrap; remelting scrap ingots of iron or steel Granules and powders, of pig iron, spiegeleisen, iron or steel Pre-Calcined Ferrite Powder (Spray Dried / Non-Spray Dried) Others Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 Kg Kg 5.5% 5% 1% 70 7 5.5% 5% 1% 70 7 MT 2% 2% 2% 2% 1% 1% 1% 1% 4% 1800 4% 2% 2% 3% 1% 3% 1% 3% 3% 1% 1% II Iron and Non-alloy steel 7206 720601 720699 7207 720701 720799 Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203) Non-alloy Steel Ingot Others Semi-finished products of iron or non-alloy steel Non-alloy Steel Billets, Blooms and slabs Others 165 1800 A Drawback when Cenvat facility has not been availed Tariff Item 1 7208 720801 720899 7209 720901 720999 7210 721001 721002 721003 721004 721099 7211 721101 721199 7212 Description of goods 2 Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated Of non –alloy steel Others 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 Of non –alloy steel Others Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated Cold Rolled Galvanised, Colour coated Non-Alloy steel sheets/ hoops and strips/ wide coils (plain / corrugated) Cold Rolled Galvanised Non-alloy Steel sheets/Hoops & Strips/ wide coils/ Circles (Plain/ Corrugated) Hot rolled Galvanised NonAlloy Steel Sheets /Hoops and strips/Wide coil Electrolytic Tin Plate Others Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, not clad, plated or coated Of non –alloy steel Others Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, clad, plated or coated Unit 3 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 3% 1% 3% 1% 3% 1% 3% 1% MT 4% 2400 4% 2400 MT 4% 2400 4% 2400 166 3% 3% 3% 1% 3% 1% 3% 1% 3% 1% A Drawback when Cenvat facility has not been availed Tariff Item 1 721201 721202 721203 721204 721205 721299 7213 721301 721399 7214 721401 721499 7215 721501 721502 721503 721504 721599 Description of goods 2 Cold Rolled Galvanised, Colour coated Non-Alloy steel sheets/ hoops and strips/ wide coils (plain / corrugated) Cold Rolled Galvanised Non-alloy Steel sheets/Hoops & Strips/ wide coils/ Circles (Plain/ Corrugated) Hot rolled Galvanised NonAlloy Steel Sheets /Hoops and strips/Wide coil Electrolytic Tin Plate Cold Rolled painted/ coated High Tensile steel strapping Others Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel Of non –alloy steel Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 MT 4% 2400 4% 2400 MT 4% 2400 4% 2400 3% 3% 3% 3% 3% 3% 1% 1% 3% 3% Others 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 Of non –alloy steel 1% 1% 3% 3% Others Other bars and rods of iron or non-alloy steel Hot Dipped Galvanised tension Bar/ Gate Rods/ Truss Rods/ Drop Rods. 1% 1% 2% 2% 2% 2% 3% 3% 3% 1% 3% 1% Copper Bonded Grounding Rods Non-Alloy Ground/ Earthing Rods (Galvanised) Others of non-alloy steel Others 167 A Drawback when Cenvat facility has not been availed Tariff Item 1 7216 721601 721699 7217 721701 721799 III. 7218 721801 721802 721803 7219 721901 721902 721903 Description of goods 2 Angles, shapes and sections of iron or nonalloy steel of non-alloy steel Others Wire of iron or non-alloy steel Non- Alloy Steel wire Coated/ Plated or otherwise Others Stainless Steel Stainless steel in ingots or other primary forms; semifinished products of stainless steel Stainless steel in ingots or other primary forms; semifinished products of stainless steel (Having Ni more than 8%) Stainless steel in ingots or other primary forms; semifinished products of stainless steel (having Ni more than 4% but less than 8%) Stainless steel in ingots or other primary forms; semifinished products of stainless steel(Chrome Stainless Steel) Flat-rolled products of stainless steel, of a width of 600 mm or more Flat-rolled products of stainless steel, of a width of 600 mm or more (Having Ni more than 8%) Flat-rolled products of stainless steel, of a width of 600 mm or more (having Ni more than 4% but less than 8%) Flat-rolled products of stainless steel, of a width of 600 mm or more (Chrome Stainless Steel) Unit 3 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 3% 1% 3% 1% 3% 3% 1% 1% MT 4% 5600 4% 5600 MT 4% 5200 4% 5200 MT 4% 4800 4% 4800 MT 4% 6000 4% 6000 MT 4% 5400 4% 5400 MT 4% 5000 4% 5000 168 A Drawback when Cenvat facility has not been availed Tariff Item 1 721904 7220 722001 722002 722003 7221 722101 722102 722103 7222 722201 Description of goods 2 Stainless Steel Blanks / Circles (Chrome Stainless Steel) Flat-rolled products of stainless steel, of a width of less than 600 mm Flat-rolled products of stainless steel, of a width of less than 600 mm (Having Ni more than 8%) Flat-rolled products of stainless steel, of a width of less than 600 mm (having Ni more than 4% but less than 8%) Flat-rolled products of stainless steel, of a width of less than 600 mm(Chrome Stainless Steel) Bars and rods, hot-rolled, in irregularly wound coils, of stainless steel Bars and rods, hot-rolled, in irregularly wound coils, of stainless steel (Having Ni more than 8%) Bars and rods, hot-rolled, in irregularly wound coils, of stainless steel(having Ni more than 4% but less than 8% Bars and rods, hot-rolled, in irregularly wound coils, of stainless steel(Chrome Stainless Steel) Other bars and rods of stainless steel; angles, shapes and sections of stainless steel Other bars and rods of stainless steel; angles, shapes and sections of stainless steel (Having Ni more than 8%) Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 Kg 8.1% 10 4% 5 MT 4% 6000 4% 6000 MT 4% 5400 4% 5400 MT 4% 5000 4% 5000 MT 4% 5600 4% 5600 MT 4% 5200 4% 5200 MT 4% 4800 4% 4800 MT 4% 5600 4% 5600 169 A Drawback when Cenvat facility has not been availed Tariff Item 1 722202 722203 7223 722301 722302 722303 7224 7225 722501 722502 722503 722599 Description of goods 2 Other bars and rods of stainless steel; angles, shapes and sections of stainless steel (having Ni more than 4% but less than 8%) Other bars and rods of stainless steel; angles, shapes and sections of stainless steel(Chrome Stainless Steel) Wire of stainless steel Wire of stainless steel (Having Ni more than 8%) Wire of stainless steel (having Ni more than 4% but less than 8%) Wire of stainless steel(Chrome Stainless Steel) IV Other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel Flat-rolled products of other alloy steel, of a width of 600 mm or more Cold Rolled (including Full Hard/Half Hard/Annealed and/or Skin Passed/Temper Passed) Other Alloy Steel (excluding Stainless Steel) Sheets/Hoops and Strips/Wide-Coils, including CRCA Cold Rolled Non-Grain Oriented (CRNGO) SiliconElectical Steel Sheets/Hoops and Strips/Wide Coils. Cold Rolled Grain Oriented (CRGO) Silicon-Electical Steel Sheets/Hoops and Strips/Wide Coils. Others Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 MT 4% 5200 4% 5200 MT 4% 4800 4% 4800 MT 4% 6000 4% 6000 MT 4% 5400 4% 5400 MT 4% 5000 4% 5000 MT 4% 2400 4% 2400 MT 4% 2800 4% 2800 MT 4% 3200 4% 3200 MT 4% 3600 4% 3600 MT 4% 2800 4% 2800 170 A Drawback when Cenvat facility has not been availed Tariff Item 1 7226 722601 722602 722603 722604 722699 7227 722701 722702 722799 7228 722801 722802 722803 Description of goods 2 Flat-rolled products of other alloy steel, of a width of less than 600 mm Cold Rolled (including Full Hard/Half Hard/Annealed and/or Skin Passed/Temper Passed) Other Alloy Steel (excluding Stainless Steel) Sheets/Hoops and Strips/Wide-Coils, including CRCA Cold Rolled Non-Grain Oriented (CRNGO) SiliconElectical Steel Sheets/Hoops and Strips/Wide Coils. Cold Rolled Grain Oriented (CRGO) Silicon-Electical Steel Sheets/Hoops and Strips/Wide Coils. Thermostatic type bimetal/ trimetal strip of various grades Others Bars and rods, hot-rolled, in irregularly wound coils, of other alloy steel High Speed Steel (cobalt grade) bars & rods High Speed Steel (Non Cobalt grade) bars & rods Others 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 Bright bars made out of Mild Steel Bright bars made out of items other than Stainless Steel and mild steel High Speed Steel (cobalt grade) bars & rods/ wires/ special profiles/ flat rolled products Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 MT 4% 2800 4% 2800 MT 4% 3200 4% 3200 MT 4% 3600 4% 3600 MT 4% 3200 4% 3200 MT 4% 2800 4% 2800 MT 4% 6000 4% 6000 MT 4% 5000 4% 5000 MT 4% 2800 4% 2800 MT 171 2% 2% 3% 3% 4% 6000 4% 6000 A Drawback when Cenvat facility has not been availed Tariff Item 1 722804 722899 7229 73 7301 7302 730201 730202 730203 730299 7303 730301 730399 7304 730401 730402 730403 Description of goods 2 High Speed Steel (Non Cobalt grade) bars & rods/ wires/ special profiles/ flat rolled products Others Wire of other alloy steel Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 MT 4% 5000 4% 5000 2800 3200 4% 4% 2800 3200 MT 4% MT 4% CHAPTER – 73 ARTICLES OF IRON OR STEEL Sheet piling of iron or steel, whether or not drilled, punched or made from 2% assembled elements; welded angles, shapes and sections, of iron or steel 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 Offset Rail End 3% Rail End 4% Rails ans sleepers 3% Others 1% Tubes, pipes and hollow profiles, of cast iron Ductile Iron Spun Pipes 3% Others 1% Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel Carbon/Non Alloy Steel Seamless Pipes/ Tube (Cold 3% Finish or otherwise) Alloy Steel Seamless Pipes/ Kg 4% Tube (Cold Finish or otherwise) Casing Pipes conforming to API Specifications 5CT or 3% equivalent of OD 114mm to 172 2% 3% 4% 3% 1% 3% 1% 3% 4 4% 3% 4 A Drawback when Cenvat facility has not been availed Tariff Item 1 730404 730499 7305 730501 730502 730503 730504 730505 730506 730507 730599 7306 730601 730602 730603 Description of goods 2 508mm (4 to 20)made out of Seamless Steel Pipes Seamless Stainless Steel Tubes (Cold Finished Others 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 Galvanized Pipes/Tubes of different wall thickness Black Pipes/ tubes including precision Tubes Casing Pipes confirming to API Specifications 5CT or equivalent of OD 114mm to 508 mm (4 to 20) made out of ERW Steel Pipes Carbon steel submerged arc welded pipes as per API grade or ASIM grade or equivalent or hot formed steel bends as per API, ASTM grade or equivalent degree: 0-180 degree Carbon steel submerged Arc welded pipes with 3 layer polyethylene coating Ceramic coated steel pipes with or without coupling Stainless steel welded and cold drawn tubes/pipes Dia below 450 mm NB Others Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel Galvanized Pipes/Tubes of different wall thickness Black Pipes/ tubes including precision Tubes Casing Pipes confirming to API Specifications 5CT or Unit 3 Kg Kg 173 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 3% 3% 1% 1% 4% 3 4% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 1% 1% 4% 3 4% 3% 3% 3% 3% 3 3 A Drawback when Cenvat facility has not been availed Tariff Item 1 730604 730605 730606 730607 730699 7307 730701 730702 730703 730704 730705 730706 730707 730708 730709 730710 730711 730712 Description of goods 2 equivalent of OD 114mm to 508 mm (4 to 20) made out of ERW Steel Pipes Carbon steel submerged arc welded pipes as per API grade or ASIM grade or equivalent or hot formed steel bends as per API, ASTM grade or equivalent degree: 0-180 degree Carbon steel submerged Arc welded pipes with 3 layer polyethylene coating Ceramic coated steel pipes with or without coupling Stainless steel welded and cold drawn tubes/pipes Dia below 450 mm NB Others Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel Welded steel pipe fitting Wood to steel adapter (All Types) Seamless Butt Welded Steel Pipe Fittings made from Seamless/ERW Steel Tube Cl pipes and Fitting, not elsewhere specified Collar of M.S. Sheet Sleeve made of Mild steel Sleeve Bracket made of mild steel Steel Clamp (Galvanised) and ungalvanised-All types Zinc plated (Galvanised) conduit Hanger Non Alloy Steel Flanges/ Couplings / Tees/ Elbows Stainless steel flanges/ couplings / Tees/ Elbows Non-Cast Hardware Fittings made of Stainless Steel Rod, Grade 304 Unit 3 Kg Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 3% 3% 3% 3% 3% 3% 3% 3% 1% 1% 2% 2% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 2% 2% 2% 2% 4% 3% 174 B 8 4% 3% 8 A Drawback when Cenvat facility has not been availed Tariff Item 1 730713 730714 730715 730799 7308 730801 730802 730803 730804 730805 730806 730807 730808 730809 730810 730811 730812 730813 Description of goods 2 Tubing/Hollow Dril Rods/Coupling/Core Barrels and substitutes made out of Carbon Steel Seamless Tube/Pipe Carbon Steel Forged Flanges Alloy Steel including Stainless Steel Forged Flanges Others Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 Kg 4% 6 4% 6 3% 3% Kg 4% 6 4% 6 Kg 7.8% 6.2 1% 0.70 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 Galvanised transmission line towers and parts thereof Barb Arm Barb Arm Base Door/ Window/ ventilator Sections made of mild steel Double Carrier Wheel Flange Plate Floor Flange Mild Steel Universal Bracket Box Girders for Bridges Vertical Arm made of mild steel Y Arm Made of mild Steel MS Window, Doors, Ventilators, Grate, Grille, fabricated, frames and Components/ parts thereof Fabricated Steel Hardware/ Structure/Articles not elsewhere specified Made out of MS HR/CR Plates 175 3% 3% 3% 3% 3% 3% 2% 2% 3% 3% 3% 3% 2% 3% 3% 3% 3% 3% 3% 2% 3% 3% 3% 3% 2% 2% A Drawback when Cenvat facility has not been availed Tariff Item 1 Description of goods 730815 730816 730899 7309 7310 731001 731002 3 2 Sheets/Strips/wide relevant grade type 730814 Unit Coil B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 of Perforated Construction Stakes (Round/ Flat/ Square) Pole Line Hardware fittings and Accessories (Galvanised) Stainless Steel Fabricated Tower Packings Others 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 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 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 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) 2% 2% 3% 3% 3% 3% MT 8.1% 4860 1% 600 MT 8.4% 5040 1% 600 MT 8.4% 5600 1% 667 MT 8.1% 6000 1% 740 176 A Drawback when Cenvat facility has not been availed Tariff Item 1 731003 731004 731005 731006 7311 731101 731102 731103 731104 731199 7312 731201 731202 731203 731204 731205 731299 7313 7314 731401 731402 731403 731499 Description of goods 2 Round/Eliptical /Oval Tin Plate container and/ or components thereof OTS Cans/ dingeley cans Rectangular/ Square Tin Plate container and/ or components thereof Rectangular/Square Tin Plate container and/or component thereof with round neck. Containers for compressed or liquefied gas, of iron or steel LPG Cylinders with valves Oxygen Cylinder dia 140 NF Oxygen Cylinder dia 229 MM Cryogenic Tank for Liquified Gases Others Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated Galvanised non alloy Steel Wire Ropes (wire steel core) Galvanised non alloy Steel Wire Ropes (fibre core) Stainless steel wire rope Mild Steel Stranded wire Galvanised Steel Stranded Wire (Wire Strand) Others 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 Cloth (including endless bands), Grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel Brace Band Brace Rail End Mild Steel Weld mesh Others Unit 3 MT B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 3% 3% 4% 4% 3% 3% 3% 3% 2% 3% 3% 2% 3% 3% 2% 2% 8.4% 6700 1% 3% 3% 3% 3% 3% 3% 3% 3% 2% 2% 800 MT 8.1% 4800 1% 593 MT 7.6% 4600 1% 605 MT 3% 3% 3% 8.1% 4860 3% 3% 3% 1% 600 177 A Drawback when Cenvat facility has not been availed Tariff Item 1 7315 731501 731599 7316 7317 731701 731702 731703 731704 731799 7318 731801 731802 731803 731804 731805 731806 731807 731808 731809 731810 731811 Description of goods 2 Chain and parts thereof, of iron or steel Drag Link Chain Others Anchors, grapnels and parts thereof, of iron or steel 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 MS Paper pin & Clip Mild Steel pegs M.S. Wire Wire Nails Galvanised/ungalvanised spikes for use as Railway Track material Others Screws, bolts, nuts, coachscrews, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of iron or steel Steel Needle Screws Self colour or Plated Mild steel U-Bolt Wood screws made of carbon steel self colour or plated Cotter pin Bolt Axle made of mild Steel Clevis Zinc Plated (Galvanised) Steel Lock Nuts (Blanked/Punched) from H.R.Coil/ Sheet Anchor Bolt With Nut Shoulder Bolt made out of CHQ alloy steel / Stainless Steel Nuts milled from bar process of Alloy Steel including Stainless Steel Nuts milled from bar process of Non-Alloy Steel Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 MT 3% 8.4% 6700 3% 1% 800 MT 8.1% 4860 1% 600 Kg Kg 3% 3% 2% 3% 3% 2% 3% 3% 8.1% 1% 2% 2% 2% 2% 2% 2% 3% 2% 3% 3% 2% 3% 3% 3% 2% 2% 2% 2% 4% 3% 178 5 6 4% 3% 0.6 6 A Drawback when Cenvat facility has not been availed Tariff Item 1 731812 731813 731814 731815 731816 731817 731818 731819 731820 731821 731899 7319 731901 731902 731903 731999 7320 732001 732002 732099 Description of goods 2 Unit 3 Steel Hub Bolts of Non Alloy Steel Steel Hub Bolts of Alloy Steel Nuts/Bolts/screws/washers made of Alloy steel including stainless steel Nuts/Bolts/Screws/washers made of Non-alloy Steel High tensile precision fastners Cold/ Hot forged Bolts/ Screws/Nuts-All varieties of Alloy steel including stainless steel High tensile precision fastners Cold/ Hot forged Bolts/ Screws/ Nuts-All varieties of Non-Alloy steel Hot forged nuts of Alloy Steel including stainless steel Hot forged nuts of Non-Alloy Steel Fully Threaded Rod made of Alloy Steel including Stainless Steel Fully Threaded Rod made of non-alloy steel/ mild steel (Galvanised / Ungalvanised) Others 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 King pin made out of alloy steel Steel Cops/Pirn/Bobbins Dowell Pin made out of CHQ steel alloy steel/Stainless Steel Others Springs and leaves for springs, of iron or steel Coil Spring/ Helical Coil Spring LaminatedLeaf Springs/Springs Others Kg Kg Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 2% 2% 3% 3% 5.5% 8.3 3% 3% 3% 2% 2% 4% 4% 8.1% 6 4% 6 4% 4.8 1% 3% 3% Kg 3% 3% 7.8% 6 6 3% 3% 3% 7.8% 8.3 3% 3% 3% Kg 179 5.5% 3% 3% Kg Drawback when Cenvat facility has been availed Drawback Rate 3% Kg B 0.6 7 1% 0.9 5.5 3% 3% 1% 0.7 A Drawback when Cenvat facility has not been availed Tariff Item 1 7321 732101 732102 7322 7323 732301 732302 732399 7324 732401 732499 7325 732501 732502 732503 Description of goods 2 Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel Pressure Stoves/ kerosene burners Others Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel 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 Of stainless steel Copper bottom or aluminium brazed or aluminium clad stainless steel utensils Others Sanitary ware and parts thereof, of iron or steel Cl Cistern Others Other cast articles of iron or steel Cast Iron Products (Rough/Machined) (not elsewhere specified) Cast Iron Wheel Hi-chrome casting composition: Unit 3 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 3% 3% Kg 8.4% 5.9 1% 0.7 Kg 8.4% 5.9 1% 0.7 Kg 8.1% 30 3% 11.1 Kg 8.1% 45 3% 16.7 Kg 8.1% 12 3% 4.5 Kg 3% 5.3% 5.3 3% 1% 1 180 3% 3% 3% 2% 3% 2% A Drawback when Cenvat facility has not been availed Tariff Item 1 732504 732505 732506 732507 732508 732509 732510 732511 732512 732513 732514 732515 Description of goods 2 chromium 30-32%, molybdenum 2.5-3.5%, silicon 1.5 – 2.5%, Carbon 1.5 – 2.5% balance Iron Identifiable ready to use machined parts/components made wholly or predominantly of Iron (not less than 90% by weight) manufactured through Casting process, not elsewhere rsenic. Identifiable ready to use machined parts/components made wholly or predominantly of Carbon steel/Non Alloy Steel (not less than 90% by weight) manufactured through Casting process, not elsewhere specified. Identifiable ready to use machined parts/components made wholly or predominantly of Alloy steel (0ther than Stainless Steel) (not less than 90% by weight) manufactured through Casting process, not elsewhere specified. Identifiable ready to use machined parts/components made wholly or predominantly of Stainless Steel (not less than 90% by weight) manufactured through casting process, not elsewhere specified. Manganese Steel Cast Articles (Rough/machined) Non Alloy Steel Castings Rough/Machined Stainless Steel Rough/ Machined Castings Alloy Steel Castings (Rough/Machined) Manhole Cover Sanitary casting Ferrous investment & Precision castings Spheroidal Graphite/ Malleable/ Unit 3 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 3% 3% 3% 3% 3% 3% Kg 4% 8 4% 8 Kg 4% 6 4% 6 3% Kg 181 4% 3% 8 4% 3% 3% 3% 3% 3% 3% 2% 2% 2% 2% 8 A Drawback when Cenvat facility has not been availed Tariff Item 1 732598 732599 7326 732601 732602 732603 732604 732605 732606 732607 732608 732609 732610 732611 732612 732613 732614 732615 Description of goods 2 Ductile Iron Castings (Rough/machined) Other articles of iron Other articles of steel Other articles of iron and steel Handicrafts/ Artware of cast Iron Other Handicrafts/ Artware of iron and steel Handicrafts/ Artware of Iron with or without plating / coating, galvanized or otherwise, with Brass Non-Alloy/carbon steel unmachined forgings(rough)/ semi-finished (excluding flanges and grinding media balls) Alloy steel forgings(rough)/ unmachined / semi-finished (excluding flanges and grinding media balls) Handicraft/Artware of stainless steel Aruvil Double Wheel Carrier kit Set Ball Chain Cap Corner Arm Gate Clip Made of MildSteel Gate Hold Back made of Mild Steel MS Colour coated ghamla (made of HS Steel) High Chromium Grinding media balls Identifiable ready to use machined parts/components made wholly or predominantly of carbon steel/Non Alloy Steel (not less than 90% by weight) manufactured through forging process, not elsewhere specified. Carbon Steel/ Non Alloy Steel Forgings (Machined) Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 Kg Kg 5.3% 5.3% 5.3 5.3 1% 1% 1 1 Kg 8.1% 24 2% 5.9 Kg 8.1% 24 2% 5.9 Kg 8.2% 25 2% 5.9 Kg 7.5% 11.2 3% 4.5 Kg 7.5% 13.5 5% 9 Kg 8.1% 50 2% 12.3 182 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 2% 2% 3% 3% 3% 3% A Drawback when Cenvat facility has not been availed Tariff Item 1 732616 732617 732618 732619 732620 732621 732622 732623 732624 732625 732626 732627 732628 732629 732630 732631 732632 732633 Description of goods 2 Alloy Steel Forgings (Machined) Stainless steel forgings (Machined) Stainless steel forgings (rough) Forged Steel ball made of mild steel/non-alloy steel Forged Steel ball made of alloy steel Forged steel ball made of stainless steel Identifiable ready to use machined parts / components made wholly or predominantly of Alloy Steel (not less than 90% by weight) manufactured through Forging process, not elsewhere specified Identifiable ready to use machined parts/ components made wholly or predominantly of Stainless Steel (not less than 90% by weight) manufactured through Forging process, not elsewhere specified Steel Hub cone Thrust housing made of Steel Articles manufactured out of GP Sheets not elsewhere specified Articles manufactured out of Tin Plate prime quality not elsewhere specified Postcap Rectangular tops made of Electrolytic tin plate fitted with screw neck & handle and bottoms Printed Lug Cap With Internal Coating Lined With PVC Compound Stainless Steel Cable Ties made of SS.316 Grade Cable Ties made of Stainless Steel Rings, Lid and Tagger Assemblies (with or without Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 Kg 5% 9 5% 9 Kg 5% 20 5% 20 Kg 5% 15 5% 15 3% 3% Kg 4% 7.2 4% 7.2 Kg 4% 12 4% 12 Kg 5% 9 5% 9 Kg 5% 20 5% 20 183 2% 2% 2% 2% 2% 2% 3% 3% 3% 3% 3% 3% 2% 2% 2% 2% 2% 2% 3% 3% A Drawback when Cenvat facility has not been availed Tariff Item Description of goods 2 1 732634 732635 732636 732637 732638 732639 732640 732641 732642 732643 7326009 matching Bottom Piece ) Round tops/ ends (bottoms) of containers made of tin plate M.S. Bucket Handle duly plated with Nickel or Copper or Zinc/Powder paint coated Loop Cap Made of MildSteel Tension Band Electrolytic Tinplate components Mild Steel Scrool Forged Crank Shaft made of non-alloy steel Forged Crank Shaft made of alloy steel Crank-shaft Forgings/ Connecting Rod Forgings Bottom/Top Plate UM-1 made of Tin Plate Other articles Unit Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 3 Kg Kg B 3% 3% 2% 2% 3% 3% 3% 3% 2% 2% 3% 3% 3% 3% 5% 9 5% 3% 3% 3% 3% 5.3% 5.3 1% CHAPTER – 74 74 7404 COPPER AND ARTICLES THEREOF Copper mattes; cement 1% copper (precipitated copper) Unrefined copper; copper 1% anodes for electrolytic refining Refined copper and copper 2% alloys, unwrought NIL Copper waste and scrap 7405 Master alloys of copper 7401 7402 7403 1% 1% 2% Nil 740501 Brass 2.6% 2.6% 740502 Bronze 740503 Phospher Bronze 2.3% 2.6% 2.3% 2.6% 2% 2% 2% 2% 3% 2% 3% 2% 7406 7407 7408 740801 740899 Copper powders and flakes Copper bars, rods and profiles Copper wire Brass Wire Others 184 9 1 A Drawback when Cenvat facility has not been availed Tariff Item 1 7409 7410 741001 741002 741003 741099 7411 741101 741199 7412 741201 741202 7413 7414 7415 741501 741502 741599 7416 7417 Description of goods 2 Copper plates, sheets and strip, of a thickness exceeding 0.15 mm 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 Copper Foils Electro deposited Copper Foil Copper clad laminates Others Copper tubes and pipes Brass Tubes Others Copper tube or pipe fittings (for example, couplings, elbows, sleeves) Brass Bushes Others Stranded wire, cables, plated bands and the like, of copper, not electrically insulated Deleted Nails, tacks, drawing pins, staples (other than those of heading 8305) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of copper Brass Washers of all types Brass Wood Screw Others Deleted Deleted Unit 3 Kg 185 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 3% 3% 3% 5.5% 5.5% 2% 3% 5.5% 5.5% 2% 4% 2.3% 4% 2.3% 11% 2.3% 120 1% 2.3% 2% 2% 3% 3% 2% 3% 3% 2% 10.9 A Drawback when Cenvat facility has not been availed Tariff Item Description of goods 1 2 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 Sanitary and bathroom fittings (of gun metal) Sanitary and Bathroom Fittings including parts / components thereof made of Brass (Nickel / Chrome Plated) Electro plated nickel silver ware (EPNS) Others of copper Others of brass and other copper alloys Other articles of copper Artware / Handicraft of Brass Artware / Handicraft of copper Cloth (including endless bands), grill and netting, of copper wire; expanded metal of copper Copper springs Phosphor Bronze fabric Electrical Wiring Accessories / Components made of Phosphors Bronze Electrode holder mainly made of copper or brass Intra-Uterine Contraceptive Devices German silver scrap artwares excluding EPNS Wares Other articles of copper Other articles of brass 741801 741802 741803 741898 741899 7419 741901 741902 741903 741904 741905 741906 741907 741908 741909 741910 741911 75 7501 7502 Unit 3 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 3% 3% 3% 3% 2% 2% KG 11% 145 1% 13.2 KG 11% 120 1% 10.8 KG KG 11% 11% 120 145 2% 2% 21.8 26.4 2.3% 2.3% 2% 4% 2% 4% 3% 3% 2% 2% 3% 3% 2% 2% KG 11% KG 11% CHAPTER – 75 145 120 NICKEL AND ARTICLES THEREOF Nickel mattes, nickel oxide sinters and other 1% intermediate products of nickel metallurgy 1% Unwrought nickel 186 1% 1% 1% 1% 13.2 10.8 A Drawback when Cenvat facility has not been availed Tariff Item Description of goods Unit 2 7503 7504 Nickel waste and scrap Nickel powders and flakes Nickel bars, rods, profiles and wire Nickel plates, sheets, strip and foil Nickel tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves) Other articles of nickel Nickel Screen Others 7505 7506 7507 7508 750801 750899 Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 3 1 B NIL 1% NIL 1% 1% 1% 1% 1% 1% 1% 2% 1% 2% 1% CHAPTER – 76 76 7601 760101 760102 760103 760199 7602 7603 7604 760401 760402 760403 760404 760405 7605 7606 7607 ALUMINIUM AND ARTICLES THEREOF Unwrought aluminium Aluminium Ingots Aluminium Sow Ingots Aluminium Alloy Billets Others Aluminium waste and scrap Aluminium powders and flakes Aluminium bars, rods and profiles All Aliminium Alloy Conductor All Aluminium conductors (AAC) bare Aluminium Conductors Steel Re-inforced (ACSR) Aluminium Wire Bar/ Rod Others Aluminium wire Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm 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 187 2% 2% 2% 1% Nil 2% 2% 2% 1% Nil 1% 1% 5% 5% 4% 4% 4% 4% 2% 1% 2% 2% 1% 2% 3% 3% A Drawback when Cenvat facility has not been availed Tariff Item 1 760701 760702 760703 760704 760705 760706 760707 760799 7608 7609 7610 Description of goods 2 Aluminium Foil Commercial Grade Embosed Cut of Shape, Performed Coated Printed for other Reinforcing Material Aluminium Foil Paper backed Aluminium Foil Plastic Coated/ Laminated Aluminium Foil – Synthetic Resin/ Lacquer Coated Printed Aluminium Foil – Synthetic Resin/ Lacquer Coated Etched or Formed Aluminium Foil Printed flexible packaging material of one layer or printed or unprinted adhesive laminated /extrusion laminated flexible packaging material of multilayers of relevant substrate with or without hotmel in the form of rolls/ strips/ sheets/ labels/wrappers or in pouch form Others Unit 3 Kg Aluminium tubes and pipes Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves) 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 188 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 3% 3% 4% 4% 3% 3% 3% 3% 3% 3% 2% 2% 5.5% 11 5.5% 1% 1% 3% 3% 3% 3% 3% 3% 11 A Drawback when Cenvat facility has not been availed Tariff Item 1 7611 7612 7613 7614 7615 761501 761502 761599 7616 Description of goods 2 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 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 Aluminium containers for compressed or liquefied gas Stranded wire, cables, plaited bands and the like, of aluminium, not electrically insulated 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 Table, Kitchen and other Household Articles made of Aluminium with or without handle, irrespective of what material the handle may have been made of Aluminium Utensils with Interior PTFE Coating & Exterior painted (non-stick) with/ without handle. Others Other articles of aluminium Unit 3 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 1% 1% 1% 1% 1% 1% 1% 1% KG 5.1% 18 3% 10.6 KG 5.1% 18 3% 10.6 KG 5.1% 18 1% 3.5 189 A Drawback when Cenvat facility has not been availed Tariff Item 1 761601 761602 761603 761604 761699 Description of goods 2 Aluminum Artware/Handicrafts Cast articles including parts/ components of Aluminium Aluminium Circles/Slugs Aluminium conduit bodies made of Aluminium and other alloying constituents Others 78 7801 7802 7803 7804 7805 7806 780601 780602 780699 Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 Kg 5.8% 44 2% 15.2 3% Kg 4% 3% 11 3% KG 5.1% CHAPTER – 78 4% 3% 14 1% LEAD AND ARTICLES THEREOF Unwrought lead Lead waste and scrap Deleted Lead plates, sheets, strip and foil; lead powders and flakes Deleted Other articles of lead Lead Antimony Wire Lead Frames Others 3.2% NIL 3.2% NIL 2.8% 2.8% 4% 3% 2% 4% 3% 2% CHAPTER – 79 79 7901 790101 790199 7902 7903 7904 7905 7906 7907 790701 790799 ZINC AND ARTICLES THEREOF Unwrought zinc Zinc Ingot Others Zinc waste and scrap Zinc dust, powders and flakes Zinc bars, rods, profiles and wire Zinc plates, sheets, strip and foil Deleted Other articles of zinc Pressure die cast article made of zinc Others 2% 1% NIL 2% 1% NIL 1% 1% 1% 1% 1% 1% 4% 4% 1% 1% CHAPTER – 80 80 8001 8002 TIN AND ARTICLES THEREOF 4.8% Nil Unwrought tin Tin waste and scrap 190 11 4.8% Nil 2.7 A Drawback when Cenvat facility has not been availed Tariff Item 1 8003 8004 8005 8006 8007 800701 800702 800703 800799 81 8101 8102 8103 8104 8105 8106 8107 8108 Description of goods 2 Unit 3 Tin bars, rods, profiles and wire Deleted Deleted Deleted other articles of tin Tin plates, sheets and strip, of a thickness exceeding 0.2 mm 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 Tin tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves) other B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 4% 4% 4% 4% 3.6% 3.6% 3.6% 3.6% Nil Nil CHAPTER – 81 OTHER BASE METALS; CERMETS ARTICLES THEREOF Tungsten (wolfram) and 1% 1% articles thereof, excluding waste and scrap Molybdenum and articles 1% 1% thereof , excluding waste and scrap Tantalum and articles thereof ,excluding waste and scrap Magnesium and articles thereof, excluding waste and scrap Cobalt mattes and other intermediate products of cobalt metallurgy; cobalt and articles thereof, excluding waste and scrap Bismuth and articles thereof, excluding waste and scrap Cadmium and articles thereof, excluding waste and scrap Titanium and articles thereof, excluding waste and scrap 191 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% A Drawback when Cenvat facility has not been availed Tariff Item 1 8109 8110 8111 8112 8113 82 8201 820101 820102 820103 820104 820105 820106 820107 820108 Description of goods 2 Unit 3 Zirconium and articles thereof, excluding waste and scrap Antimony and articles thereof, excluding waste and scrap Manganese and articles thereof , excluding waste and scrap Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles of these metals, excluding waste and scrap Cermets and articles thereof, excluding waste and scrap B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% CHAPTER – 82 TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL; PARTS THEREOF OF BASE METAL 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 Powrah/Hoe/Pickaxe/Kudali/ Pick Mattock/ Cutter Mattock / Trowel / Transplantor /Fork/ Kg 6.4% 13.6 2.5% 5.3 Cultivator/ Weeder made of Iron and/or steel Animal Drawn Ploughs/ Parts 5.3 Kg 6.4% 13.6 2.5% thereof Axes Kg 6.4% 13.6 2.5% 5.3 Fork Kg 6.4% 13.6 2.5% 5.3 Fork digging with socket Kg 6.4% 13.6 2.5% 5.3 Heavy duty Fork latch Kg 6.4% 13.6 2.5% 5.3 ILD Fork Kg 6.4% 13.6 2.5% 5.3 ILD Guide Kg 6.4% 13.6 2.5% 5.3 192 A Drawback when Cenvat facility has not been availed Tariff Item 1 820109 820110 820111 820112 820199 8202 820201 820202 820203 820204 820299 8203 820301 820302 820303 820304 820305 820306 820307 820308 820399 Description of goods 2 Rakes/ Garden Rakes / Fork Manure Hooks made of Iron and /or Steel Shovels/Spades made of Iron and/or steel, with or without handle, irrespective of what material the handle may have been made of Hoe Blade Hoe Eye Others Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades) Arm Blade Saws/ Segments made from high speed steel strips/ sheets Hacksaw Frame Cold Rolled Alloy / Non Alloy Steel Hardened and Tempered Saw Blades Others Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipecutters, bolt croppers, perforating punches and similar hand tools Punches Steel files of Alloy Steel Steel files of High Carbon Steel Cutting Tools of High speed Steel (Cobalt Grade) Cutting tools of High Speed Steel (Non-Cobalt Grade) Slitting cutters made of Steel Drop forged Pliers of Alloy Steel Drop forged Pliers of NonAlloy Steel Others Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 Kg 6.4% 13.6 2.5% 5.3 Kg 6.4% 13.6 2.5% 5.3 Kg Kg Kg 6.4% 6.4% 6.4% 13.6 13.6 13.6 2.5% 2.5% 2.5% 5.3 5.3 5.3 Kg 5.4% 11.5 2.5% 5.3 Kg 5.4% 11.5 2.5% 5.3 Kg 5.4% 11.5 2.5% 5.3 Kg 5.4% 11.5 2.5% 5.3 Kg 5.4% 11.5 2.5% 5.3 Kg Kg 7.8% 7.8% 22 22 2.5% 2.5% 7.1 7.1 Kg 7.8% 22 2.5% 7.1 Kg 7.8% 26 2.5% 8.3 Kg 7.8% 22 2.5% 7.1 Kg 7.8% 22 2.5% 7.1 Kg 7.8% 22 2.5% 7.1 Kg 7.8% 18 2.5% 5.8 Kg 7.8% 18 2.5% 5.8 193 A Drawback when Cenvat facility has not been availed Tariff Item 1 8204 820401 820402 820403 820404 820499 8205 820501 820502 820503 820504 820505 820506 820507 820508 820509 Description of goods 2 Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles Spanners made of alloy steel Spanners made of non alloy steel High Tensile precision Industrial Wrenches made of AISI-8650 (High Tensile) Pipe Wrenches Others 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 Chisels made of forging quality carbon steel Screw Drivers (Nickel plated) Steel Vices Crow Bar /Wrecking Bar Drills/Reamers End Mills / Broaches Milling cutters incuding Threading Tools / Taps of High Speed Steel (Non-Cobalt Grade). Drills/Reamers End Mills/ Breaches/Milling cutters including Threading Tools/ Taps of High speed (Cobalt Grade) Pneumatic Revetting hammer Industrial Diamond prod. Diamond Grinding wheels/ Diamond file and tools Cast Iron Vice Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 Kg 7.6% 22 2.5% 7.2 Kg 7.6% 18 2.5% 5.9 Kg 7.6% 26 2.5% 8.6 Kg Kg 7.6% 7.6% 18 18 2.5% 2.5% 5.9 5.9 Kg 7.6% 18 2.5% 5.9 Kg Kg Kg 7.6% 7.6% 7.6% 18 18 18 2.5% 2.5% 2.5% 5.9 5.9 5.9 Kg 7.6% 18 2.5% 5.9 Kg 7.6% 18 2.5% 5.9 Kg 7.6% 18 2.5% 5.9 Kg 7.6% 18 2.5% 5.9 Kg 7.6% 18 2.5% 5.9 194 A Drawback when Cenvat facility has not been availed Tariff Item 1 820510 820511 820512 820599 8206 8207 820701 820702 820703 820704 820798 820799 8208 8209 820901 820999 Description of goods 2 Boulevard Clamp made of Steel Non alloy steel forged (Machined) hammers upto 10 kgs piece wt. without handle or with handle made of steel /wood/ rubber gripped steel pipe. Bearing/Gear Puller Made Of Non Alloy Steel Plater/Round With Chrome Plagted Legs Others Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale 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 Paper Punches Gear cutting tools of Cobalt bearing high speed steel Brazed Carbide Tools PCB Drills made from Solid Tungsten Carbide Blanks/Rods of Dia 0.2 mm6.5 mm of high speed steel Others Knives and cutting blades, for machines or for mechanical appliances Plates, sticks, tips and the like for tools, unmounted, of cermets Brazed Tools Carbide Tips Others Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 Kg 7.6% 18 2.5% 5.9 Kg 7.6% 18 2.5% 5.9 Kg 7.6% 18 2.5% 5.9 Kg 7.6% 18 2.5% 5.9 Kg 7.6% 18 2.5% 5.9 Kg 7.6% 18 2.5% 5.9 Kg 7.6% 36 2.5% 11.8 Kg 5.5% 26 5.5% 26 Kg 5% 23.7 5% 23.7 Kg Kg 7.6% 7.6% 36 18 2.5% 2.5% 11.8 5.9 Kg 5.4% 11.5 2.5% 5.3 Kg 5% 1% 30 5% 1% 30 195 A Drawback when Cenvat facility has not been availed Tariff Item 1 8210 8211 821101 821102 8212 821201 821202 821203 821299 8213 8214 821401 821402 821498 821499 Description of goods 2 Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor of stainless steel Others Razors and razor blades (including razor blanks in strips) Stainless Steel safety razor Blades Twin type shaving system Disposable Razor Blades (one twin blade fixed on a Razor Handle with a protecting cap)/Razor Box (1 Razor Handle + 5 twin blades in a magazine both packed in a plastic box)/ Razor Card(1 Razor Handle + 5 twin blades in a magazine Twin type shaving system Razor/ Razor Handle Others Scissors, tailors’ shears and similar shears, and blades therefore 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) Table Pencil Sharpener made of plastics Aluminium Pencil Sharpner Others of stainless steel Others Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 Kg 5.4% 11.5 2.5% 5.3 Kg Kg 8.1% 5.4% 30 11.5 2.5% 2.5% 9.2 5.3 Kg 5.4% 24 2.5% 11.1 Kg 5.4% 24 2.5% 11.1 Kg 5.4% 20 2.5% 9.3 Kg 5.4% 20 2.5% 9.3 Kg 6.6% 14 2.5% 5.3 Kg Kg 196 2.5% 2.5% 2.5% 8.1% 5.4% 2.5% 2.5% 2.5% 30 11.5 9.2 5.3 A Drawback when Cenvat facility has not been availed Tariff Item 1 8215 821501 821502 83 8301 830101 830102 830103 830104 830198 830199 8302 830201 83020199 830202 830203 Description of goods 2 Unit 3 Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware of stainless steel Others Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 Kg 8.1% 30 Kg 5.4% 11.5 CHAPTER – 83 MISCELLANEOUS ARTICLES OF BASE METAL 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 Industrial Locking Device 3% Automobile Locks other than 3% Ignition Locks Automobile Ignition Locks 4% for cars Automobile Ignition Locks 4% for two wheelers Others made of Brass Kg 11% 120 Others Kg 7.5% 7.5 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, hatpegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closures of base metal Of Brass Brass builder Hardware Kg 11% 120 Others Kg 11% 120 Other than Brass Steel Hinges – Bar Type Kg 6% 10 CRCA hinges Kg 6% 10 197 B 2.5% 2.5% 9.2 5.3 3% 3% 4% 4% 1% 1% 10.9 1 3% 1% 32.7 10.9 2% 2% 3.3 3.3 A Drawback when Cenvat facility has not been availed Tariff Item 1 830204 830205 830206 830207 830208 830209 830210 830211 830212 830213 830299 8303 8304 8305 830501 830599 Description of goods 2 TEE Hinges (painted/ zinc plated) made of steel Box Hinge Bull Dog Hinge Female Hinge Gate Latch Made of Mild Steel Industrial Offset Hinge Industrial Offset Bracket J-bracket Male Hinge/Male Bracket Made of Mild Steel Male Lag Bracket Made of Mild Steel Others 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 Filing, cabinets, card-index cabinets, paper trays, paper rests, pen trays, officestamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 9403 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 Staples/ Staples in strips made of wholly galvanised steel wire Others Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 Kg 6% 10 2% 3.3 Kg Kg Kg 6% 6% 6% 10 10 10 3% 3% 3% 5 5 5 Kg 6% 10 3% 5 Kg Kg Kg 6% 6% 6% 10 10 10 3% 3% 3% 5 5 5 Kg 6% 10 3% 5 Kg 6% 10 2% 3.3 Kg 6% 10 1% 1 Kg 6% 10 1% 1.6 Kg 6% 10 1% 1.6 Kg 6% 12 2% 4 Kg 6% 10 1% 1.6 198 A Drawback when Cenvat facility has not been availed Tariff Item Description of goods 2 1 Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 Kg 11% 120 2% 21.8 Kg Kg 11% 8.1% 145 24 2% 1% 26.3 5.9 830602 830603 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 of brass and other copper alloys of copper of iron and steel 830604 of aluminium Kg 5.8% 44 1% 15.1 830699 Others Kg 5% 5 1% 2 Kg Kg 6.8% 6.8% 13.6 13.6 3% 3% 6 6 Kg 6.8% 6.8 3% 3 Kg 6.8% 6 1% 0.9 Kg Kg Kg 6% 6% 6% 8 12 6 3% 4% 1% 4 8 1 8306 830601 8307 830701 830702 830703 830799 8308 830801 830802 830899 Flexible tubing of base metal, with or without fittings Aluminium Flexible Tubing Aluminium collapsible tubes Galvanised Steel flexible Tubes/ Pipes other Flexible Tubing of metal whether or not coated with PVC 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 Nickel Plated M S Buckles Aluminium rivets Others 199 A Drawback when Cenvat facility has not been availed Tariff Item 1 8309 830901 830902 830903 830904 830905 830906 830907 830908 830909 830910 830911 830912 830998 830999 8310 831001 831002 Description of goods 2 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 Crown Cork 2" Galvanised flanges with rubber gaskets 2" Galvanised/ Zinc Coated Bungs 2" Galvanised/Zinc coated Flange 3/4" Flanges with or without Washer 3/4" Galvanised bungs with rubber gaskets 3/4" Galvanised flanges with rubber gaskets 3/4" Galvanised Zinc coated Bungs 3/4" Galvanised/ Zinc coated Flanges Adjustable Bracket made out of MS sheet 2" Bungs with or without Washer/Gasket 2" Flanges with or without Washer/Gasket Others Of Aluminium Others Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405 of Brass Others Unit 3 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 5% 5% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% Kg Kg 7.1% 6% 14.2 6 1% 1% 2 1 Kg Kg 11 7.5% 120 7.5 1% 1% 10.9 1 200 A Drawback when Cenvat facility has not been availed Tariff Item 1 8311 831101 831199 84 8401 8402 8403 8404 8405 Description of goods 2 Unit 3 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 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 Steel Welding Electrodes Others 3% 3% 1% 1% CHAPTER – 84 NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF Nuclear reactors; fuel elements (cartridges), nonirradiated, for nuclear Nil Nil reactors; machinery and apparatus for isotopic separation Steam or other vapour generating boilers (other than central heating hot 1% 1% water boilers capable also of producing low pressure steam); super-heated water boilers Central heating boilers other 1% 1% than those of heading 8402 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 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 201 1% 1% 1% 1% A Drawback when Cenvat facility has not been availed Tariff Item 1 8406 8407 840701 840799 8408 8409 840901 840902 840999 8410 8411 8412 8413 841301 841302 841303 841304 841305 841306 Description of goods 2 Unit 3 Steam turbines and other vapour turbines Spark-ignition reciprocating or rotary internal combustion piston engines I.C. Engines of 3HP upto and including 720 HP C2026 Others Compression-ignition internal combustion piston engines (diesel or semi-diesel engines) Parts suitable for use solely or principally with the engines of heading 8407 or 8408 Injection Piston Inlet exhaust valves Others Hydraulic turbines, water wheels, and regulators therefor Turbo-jets, turbo-propellers and other gas turbines Other engines and motors Pumps for liquids, whether or not fitted with a measuring device; liquid elevators Deep Well Hand pump complete without connecting Rods with/ without spares & Tools) Deepwell hand pump with connecting rods. Power driven centrifugal Pump with motor or frame size 1071 (0.5HP). Power driven centrifugal pump with motor of frame size 1063 (0.5HP). Power driven centrifugal pump with 0.75 HP motor. Power driven centrifugal pump with 1HP motor. 202 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 1% 1% 2% 2% 1% 1% 1% 1% 2% 2% 1% 2% 2% 1% 1% 1% 1% 1% 1% 1% 5% 5% 5% 5% 2.7% 1% 2.7% 1% 2.7% 1% 2.7% 1% A Drawback when Cenvat facility has not been availed Tariff Item 1 841307 841308 841309 841310 841311 841312 841313 841314 841399 8414 841401 841402 841403 841404 841405 841406 841407 841499 Description of goods 2 Submersible Water pump sets comprising of Pumps, Motors, Pumpsets & Accessories thereof such as cable, control panels & pipes Pumpsets from 3 HP upto and including 28 HP C2025 Bronze impellers for inter stream/ Thrustream pumps all types Shallow Well hand pump with PVC riser main pump rod, well screen, Lower casing & upper casing. Automotive Water Pump Submersible pumps Multi Cylinder Fuel injection Pumps for Diesel Engines Single Cylinder Pump for Diesel Engine Others Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters Hermatically sealed Compressors for airconditioning using R-22 refrigent gas Hermatically sealed Compressors for refrigerators and commercial refrigeration applications using eco friendly gases Bicycle Pump Complete ceiling fan with metal blades (36"/42”/48”/56”/60”) Electric Pedestal Fan Electrical Fan with Table Stand/Wall Bracket Hermetically Sealed compressor Pump Kit Assembly Others Unit 3 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 3% 3% 2% 2% 2% 2% 3% 3% 2% 4% 2% 4% 4% 4% 5% 5% 1% 1% unit 5.8% 336 5.8% 336 unit 5.8% 148 5.8% 148 unit 8% 12 1% 1.5 unit 5% 40 5% 40 unit 3% 3% 3% 3% 4% 1% 203 50 4% 1% 50 A Drawback when Cenvat facility has not been availed Tariff Item 1 8415 8416 8417 8418 8419 8420 Description of goods 2 Unit 3 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 Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances Industrial or laboratory furnaces and ovens, including incinerators, nonelectric Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415 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 Calendering or other rolling machines, other than for metals or glass, and cylinders therefor 204 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% A Drawback when Cenvat facility has not been availed Tariff Item 1 8421 842101 842199 8422 842201 842299 8423 842301 842302 Description of goods 2 Unit 3 Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases Automotive Oil filters/fuel filter/Spin on filters/oil or fuel filter assembly/canister-lub oil filter/air filter Others 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 heatshrink wrapping machinery); machinery for aerating beverages Portable bag closure machine Others B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 2% 2% 1% 1% 2% 1% 2% 1% 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 Cast Iron Weights Others Kg 205 6% 1% 6 3% 1% 3 A Drawback when Cenvat facility has not been availed Tariff Item 1 8424 842401 842402 842499 8425 8426 842601 842699 8427 8428 8429 Description of goods 2 Unit 3 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 Agricultural Sprinkler mainly made of Brass Electronic Rotary Spraying Machine/Cabin of different types / widths fitted with or without steam operation chambers, guns, pumps, and economizer. Others Pulley tackle and hoists other than skip hoists; winches and capstans; jacks Ship’s derricks; cranes including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane Tower Crane Others Fork-lift trucks; other works trucks fitted with lifting or handling equipment Other lifting, handling, loading or unloading machinery ( for example, lifts, escalators, conveyors, teleferics) Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers 206 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 2% 2% 5.5% 5.5% 1% 1% 1% 1% 5.5% 1% 5.5% 1% 1% 1% 1% 1% 1% 1% A Drawback when Cenvat facility has not been availed Tariff Item 1 8430 8431 843101 843102 843103 843199 8432 843201 843202 843203 843204 843205 843206 843207 843299 Description of goods 2 Other moving, grading, leveling, scrapping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snowploughs and snow-blowers Parts suitable for use solely or principally with the machinery of headings 8425 to 8430 Earth Moving Wheel components, namely, Bead Seat Ring, Gutter Band Fixed Flange & Lock Ring Earth Moving Wheel Components, namely, Detachable Flange/Loose Flange Center Band Disc & Side Ring Earth Moving Wheel having diameter not less than 25” Others Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers Tiller Left Hand or Right Hand Tail Wheel (Rubber Wheel made of Steel Harrow Disc/Disc Blade (Plain) Harrow Disc (Notched) Cultivator made of mild steel Cut Hand tacks made of M.S. Sheets Heavy Duty 9 Tons Tillers (Spring loaded without spring cultivator) Others Unit 3 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 1% 1% 3% 3% 2% 2% 3% 3% 1% 1% Kg 6% 6 2% 2 Kg 6% 6 3% 3 Kg Kg 6.6% 7.1% 2% 6.6 7.1 1% 1% 2% 1 1 207 2% 2% 2% 2% 1% 1% A Drawback when Cenvat facility has not been availed Tariff Item 1 8433 8434 8435 8436 8437 8438 8439 8440 Description of goods 2 Unit 3 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 Milking machines and dairy machinery Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages Other agricultural, horticultural, forestry, poultry-keeping or beekeeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables; machinery used in the milling industry or for the working of cereals or dried leguminous vegetables, other than farm-type machinery 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 Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard Book-binding machinery, including book-sewing machines 208 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% A Drawback when Cenvat facility has not been availed Tariff Item 1 8441 8442 844201 844202 8443 844301 844302 844303 844304 844305 844306 844399 8444 Description of goods 2 Unit 3 Other machinery for making up paper pulp, paper or paper board, including cutting machines of all kinds 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, prepared for printing purposes (for example, planed, grained or polished) Textile Machinery Spare parts: perforated Nickel Screen Others 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. Facsimile machines Copying machines Dot Matrix Printers (9 pin/wire 132 column) Presensitised Positive Offset Aluminium plates Polyester offset plate (60-130 micron) Computer Printer Ribbon/ Cartridges/ Cassette Others Machines for extruding, drawing, texturing or cutting man-made textile materials 209 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 1% 1% 1% 1% 1% 1% 3% 3.6% 3% 1% 2% 2% 4% 4% 5% 5% 5.5% 5.5% 1% 1% 1% 1% A Drawback when Cenvat facility has not been availed Tariff Item 1 8445 8446 8447 844701 844702 844799 8448 844801 844802 844803 844804 844805 Description of goods 2 Unit 3 Machines for preparing textile fibres; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft-winding) machines and machines for preparing textile yarns for use on the machines of heading 8446 or 8447 Weaving machines (looms) Knitting machines, stichbonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting Automatic Socks Knitting Machine (Mechanical) Computerised Automatic Power Socks Knitting Machine Others 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) Speed Frame Drafting System Textile Spindle upper part Textile spindle with insert Textile Machinery Spare Parts – Perforated Nickel Screen Textile Machinery Continuous open with Chainless Mercerising Machine 210 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 1% 1% 1% 1% 5.5% 5.5% 5.5% 5.5% 1% 1% 3% 4% 4% 3% 4% 4% 2% 2% 4% 4% A Drawback when Cenvat facility has not been availed Tariff Item Description of goods 1 2 844899 Others 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 Household or laundry-type washing machines, including machines which both wash and dry 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 Sewing machines, other than book-sewing machines of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machine needles Sheet metal parts of sewing machine namely Shuttle Race Ring, Shuttle Driven, Face Plate Complete, Slide Plate, Tension for plate, Bobbin Case, Bobbin Winder Complete , Lifter, Thread Take Off Lever Cast iron parts for sewing machine namely TT Cam, Shuttle Race complete, Claim Stop Motion, Crank, Needle 8449 8450 8451 8452 845201 845202 Unit 3 211 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 1% 1% 1% 1% 1% 1% 2% 2% 2% 2% 2% 2% A Drawback when Cenvat facility has not been availed Tariff Item 1 845203 845204 845205 845299 8453 8454 8455 845501 845502 845599 Description of goods 2 Unit 3 Clamp, Feed Regulator, Feed Fork, Feed Driven Rock Shaft Crank and Feed Lifting Rock Shaft Miscellaneous parts of sewing machine namely Roller for Regulator, Pressure Bar Thumb Screw, Pressure Foot, Feed Cam, Needle Bar Bushing, Linked Body, Stud for Link, Arm Shaft, Head Hinges, Pitman with Rod, Stand Fitting, Pitman Crank with fitting, Shuttle Hook, Centre Small Screw with Nut, Needle Plate, Pressure Bar, Screw and Nut for C.C. Rod, Shuttle Race top spring, O/S Rock shaft Domestic Sewing machine with standard accessories/ embroidery sewing machine/ Industrial sewing machine/ overlocking sewing machine with or without cover Sewing Machine Part – shuttle hook – Mild steel Others 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 Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries Metal-rolling mills and rolls therefore Spheroidal Graphite Quality/Steel quality Alloy IC quality/ICDP quality/High Chrome quality Rolls for Rolling Mills. Tube Forming Rolls Others 212 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 2% 2% 2% 2% 2% 2% 1% 1% 1% 1% 1% 1% 2% 2% 2% 1% 2% 1% A Drawback when Cenvat facility has not been availed Tariff Item 1 8456 8457 8458 8459 8460 846001 846002 8461 Description of goods 2 Unit 3 Machine-tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electro-discharge, electro-chemical, electron beam, ionic-beam or plasma arc processes Machining centres, unit construction machines (single station) and multi-station transfer machines for working metal Lathes (including turning centres) for removing metal Machine-tools (including way-type unit head machines) for drilling, boring, milling, treading or tapping by removing metal, other than lathes (including turning centres) of heading 8458 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 Bench Grinder 6" Others Machine-tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machine tools working by removing metal,or cermets, not elsewhere specified or included 213 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 1% 1% 1% 1% 1% 1% 1% 1% 2% 2% 1% 1% 1% 1% A Drawback when Cenvat facility has not been availed Tariff Item 1 8462 846201 846299 8463 8464 8465 8466 846601 846699 8467 846701 Description of goods 2 Unit 3 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 Hydraulic End Cap Others Other machine-tools for working metal, or cermets, without removing material Machine-tools for working stone, ceramics, concrete, asbestos- cement or like mineral materials or for cold working glass Machine-tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials 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 Tail Stocks made of Steel Others Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or non-electric motor Hand Drill 214 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 2% 1% 2% 1% 1% 1% 1% 1% 1% 1% 2% 1% 2% 1% 2% 2% A Drawback when Cenvat facility has not been availed Tariff Item Description of goods 1 2 846702 846799 Pneumatic tool Others 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 Typewriters other than printers of heading 8443; word-processing machines Electronic Typewriters Others 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 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 X-Terminal Floppy Disk Drive 3.5" Floppy Disk Drive 5.25" Others Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic bank note dispensers, coin sorting machines, coin counting or wrapping machines, pencil- 8468 8469 846901 846999 8470 8471 847101 847102 847103 847199 8472 Unit 3 215 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 5% 1% 5% 1% 1% 1% 3% 1% 3% 1% 1% 1% 2% 4% 4% 1% 2% 4% 4% 1% A Drawback when Cenvat facility has not been availed Tariff Item 1 847201 847299 8473 847301 847302 847303 847399 8474 8475 8476 Description of goods 2 Unit 3 sharpening machines, perforating or stapling machines) Stapler Others Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8469 8472 Key boards (88/101/102 keys) Heat Sinks Computer Motherboards OR PC Motherboards Others 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 Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes; machines or manufacturing or hot working glass or glassware Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines 216 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 2% 1% 2% 1% 2% 3% 2% 3% 2% 2% 1% 1% 1% 1% 1% 1% 1% 1% A Drawback when Cenvat facility has not been availed Tariff Item 1 8477 847701 847702 847703 847799 8478 8479 8480 8481 848101 848102 848103 848104 848105 848199 Description of goods 2 Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter Injection moulding machine parts: Deckel /Cover made of non Alloy Steel Plates Injection cylinder Plastic Extrusion Plant and Machinery Others Machinery for preparing or making up tobacco, not specified or included elsewhere in this Chapter Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics Taps, cocks, valves and similar appliances for pipes, boilers shells, tanks, vats or the like, including pressurereducing valves and thermostatically controlled valves Locks and valves water pipe fitting Valve for LPG Cylinder, Hand wheel type, made of Brass Industrial Valves (cast or forged body) Valves of Brass/Gun metal Other articles of Brass/Gun metal Others Unit 3 Kg B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 2% 2% 2% 2% 4% 4% 1% 1% 1% 1% 1% 1% 1% 1% 3% 3% 6.6% 60 2% 2% 18.2 2% Kg 6.6% 60 3% 27.3 Kg 6.6% 60 2% 18.2 1% 217 1% A Drawback when Cenvat facility has not been availed Tariff Item Description of goods 1 2 8482 848201 Ball or roller bearings Ball or Roller Bearings Integral Shaft Water Pump bearing for automotive applications Parts Bearing Races Cold rolled/formed ring for bearing races, CV cages Pressed Ball Bearing Cages Pressed Taper Roller Bearing Cages C1974 Brass Cages for Ball and Roller Bearing Others Parts of Ball or Roller Bearings, made of brass Others 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) Cam Shaft Wheel Pulley MB with ZP Lever (Lever plated with Zinc and wheel Pulley Painted) Cam Crank Shaft Thinwalled Engine Bearing Bushing and Thrust Washers Flex Plate Assembly Flywheel Starter Ring Gear Oil Bath Gear case Others 848202 848221 848222 848223 848224 848225 848298 848299 8483 848301 848302 848303 848304 848305 848306 848307 848308 848399 Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 Kg 4% 30 4% 30 Kg 4% 30 4% 30 2% 2% 3% 3% 2% 2% 2% 2% 2.7% 2% 2.7% 1% 1% 1% Kg 6.8% 15 3% 6.6 Kg 6.8% 15 2.2% 4.9 Kg Kg 6.8% 6.8% 15 15 4% 2% 8.8 4.4 218 2% 2% 2% 2% 2% 1% 2% 2% 2% 1% A Drawback when Cenvat facility has not been availed Tariff Item 1 8484 8485 8486 8487 Description of goods 2 Unit Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 3 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 Deleted 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. Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this chapter B 6.2% 6.2% 1% 1% 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 Electric motors and 8501 generators (excluding generating sets) 850101 DC Micromotor 2% 2% 850102 2% 2% Single Phase Motor 850199 Others 2% 2% Electric generating sets and 8502 rotary converters Genset from 3 KVA upto and 850201 2% 2% including 20KVA C2028 Genset above 20 KVA and 850202 2% 2% including 600KVA C2029 850299 Others 1% 1% 219 A Drawback when Cenvat facility has not been availed Tariff Item 1 8503 850301 850399 8504 850401 850402 850403 850404 850405 850406 850407 850408 850409 850410 850411 850499 Description of goods 2 Unit 3 Parts suitable for use solely or principally with the machines of heading 8501 or 8502 Armature for Dynamo Others Electrical transformers, static converters (for example, rectifiers) and inductors Voltage Regulator Transformer (copper wound) above 100% KVA upto and including 400 KVA 3 phased, oil cooled. Transformer (copper wound) above 400 KVA upto and including 1600 KVA 3 phased, oil cooled. Transformer (copper wound) upto and including 100 KVA 3 phased, oil cooled. Single Phase Transformers (Copper Wound) Active Parts of Single Phase Transformers, above 100 KVA, upto and including 1000 KVA. Single Phase Transformers (Copper Wound) Active Parts of Single Phase Transformers, above 25 KVA, upto and including 100 KVA. Single Phase Transformers (Copper Wound) Active Parts of Single Phase Transformers, upto and including 25 KVA Single Phase Transformers (Copper Wound) Active Parts of Single Phase Transformers, above 1000 KVA, upto and including 4000 KVA. Coil, Transformer, Inductors CRGO Transformer Lamination (Core Laminations) Selenium Rectifier Others 220 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 2% 1% 2% 1% 2% 2% 4% 4% 4% 4% 4% 4% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 4% 4% 5.5% 1% 5.5% 1% A Drawback when Cenvat facility has not been availed Tariff Item 1 8505 850501 850502 850503 850599 8506 850601 850699 8507 8508 8509 8510 Description of goods 2 Unit 3 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; electro-magnetic lifting heads Hard /Soft ferrite component Magnetic assemblies incorporating cast alloy permanent magnets e.g. pot magnets, magnetic welding clamps/ links, Magnetic lifting devices, magnetic racks/ vices/ door catches/ vee blocks bases/ hold fast Cast Alloy permanent magnets Others Primary cells and primary batteries Top and Bottom cover of Round Battery Jacket made from Tin plate Others Electric accumulators, including separators therefor, whether or not rectangular (including square) Vacuum cleaner with selfcontained electric motor Electro-mechanical domestic appliances, with selfcontained electric motor other than vacuum cleaners of Heading 8508 Shavers, hair clippers and hair-removing appliances, with self-contained electric motor 221 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 2% 2% 2% 2% 2% 1% 2% 1% 2% 2% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% A Drawback when Cenvat facility has not been availed Tariff Item 1 8511 851101 851102 851103 851104 851105 851106 851107 851108 851109 851110 851111 851112 851113 851114 851115 851116 851117 851199 Description of goods 2 Unit 3 Electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magnetodynamos, 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 Commutator Drive assembly for starter motor Generator (Dynamo) Assembly Ignition Coil oil filled Ignition Coil Resin Cost Slip Ring Starter motor with maximum current upto 1100 Amps Stator for alternator for Light Duty (12 Volts 60-95 Amps) Frame and Field Assembly for Automobile Starter Motor upto 1.5 KW Armature for Delcoremy type motor CBH Flate for starter motor Field Coil for Starter Motor Alternator Assembly Starter Motor Armature for High Speed Vehicles Cars etc. Stator for Alternator for Heavy Duty (12 Volts 105-190 Amps) Stator for Alternator for Medium Duty (12 Volts 95105 Amps) Starter Motor Armature for Low Speed Vehicles Others 222 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 3% 3% 3% 3% 3% 3% 4% 4% 2% 4% 4% 2% 3% 3% 3% 3% 4% 4% 2% 2% 5.5% 3% 5% 5.5% 3% 5% 2% 2% 2% 2% 2% 2% 2% 2% 1% 1% A Drawback when Cenvat facility has not been availed Tariff Item 1 8512 851201 851299 8513 8514 8515 Description of goods 2 Unit 3 Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles Disc Horn Others 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 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 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 223 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 4% 1% 4% 1% 1% 1% 1% 1% 1% 1% A Drawback when Cenvat facility has not been availed Tariff Item 1 8516 851601 851699 8517 851701 851702 851703 851704 851799 Description of goods 2 Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrio-thermic hairdressing 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 Electronic Mosquito Repellants machine Others 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 PCB Routers Electronic Switching Systems including RAX / MAX /TAX/EPABX/KTS Telecom Transmission Equipment Telephone Instruments (Push Button Telephones) including CKD/SKD thereof.. Others Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 unit 4% 2.2 4% 2.2 224 2% 2% 2% 2% 3% 3% 2% 2% 2% 2% 2% 2% A Drawback when Cenvat facility has not been availed Tariff Item 1 8518 851801 851802 851803 851899 8519 851901 851902 851999 8520 8521 852101 852102 852199 8522 852201 852202 Description of goods 2 Unit 3 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 Public Address Systems / Public Address Equipment (including CKD/SKD thereof) Loud Speakers Microphones Others Sound recording or reproducing apparatus Cassette Tape Recorder / Player (including CKD/ SKD thereof) Telephone Answering Machine Others Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device Video recording or reproducing apparatus, whether or not incorporating a video tuner VCP (including CKD/ SKD thereof) VCR (including CKD/SKD thereof) Others Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 to 8521 Magnetic Head (Audio) Tape deck mechanism 225 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 5.5% 5.5% 3% 2% 1% 3% 2% 1% 2% 2% 2% 2% 2% 2% 2.4% 2.4% 3% 3% 3% 3% 2.4% 2.4% 4% 5% 4% 5% A Drawback when Cenvat facility has not been availed Tariff Item 1 852203 852204 852299 8523 852301 852302 852303 852304 852305 852306 852307 8524 8525 8526 8527 Description of goods 2 Pick-Up Cartridge Stylii Video Head Drum Assembly Others 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 Unrecorded floppy diskettes All types of Video Cassettes All types of Audio Cassettes Other unrecorded media Floppy Diskettes loaded with software (including information/data) Media recorded with sound or other phenomena Magnetic Tape/ Floppy Diskette/ Head Cleaning Diskette Deleted 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 Radar apparatus, radio navigational aid apparatus and radio remote control apparatus Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock Unit 3 Unit Unit unit 226 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 2% 4% 1% 2% 4% 1% 1% 5.5% 5.5% 1% 1% 5.5% 5.5% 1% 8 3 2% 2% 1% 1% 4% 3 4% 2.4% 2.4% 2.4% 2.4% 8 3 3 A Drawback when Cenvat facility has not been availed Tariff Item 1 852701 852702 852703 852799 8528 852801 852802 852803 852804 852805 852806 852807 Description of goods 2 Two-in-one (Radio-cum-Tape Recorder) (including CKD/SKD thereof) Radios (including CKD/SKD thereof) with cabinet Radios (including CKD/SKD thereof) without cabinet Others 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 Colour Monitors / CRT Display Monitors (Colour) Monochrome Monitor 14" CGA/MGA/VGA Monochrome Monitor 14" VGA/SVGA Televisions- B.W of all screen sizes including projection T.V. and video projector with cabinet; whether in CBU, CKD or SKD from and with or without Remote Control Televisions- B.W of all screen sizes including projection T.V. and video projector without cabinet; whether in CBU, CKD or SKD from and with or without Remote Control Televisions- Colour of all Screen sizes including projection T.V. and video projector with cabinet, in CKD/SKD/CBU thereof (for size upto and including 17") with or without remote control Televisions- Colour of all Screen sizes including projection T.V. and video projector with cabinet, in CKD/SKD/CBU thereof (for Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 unit 4% 120 4% 120 Unit 5% 30 5% 30 unit 5% 25 5% 25 2.4% 2.4% 3% 3% 2% 2% 2% 2% Piece 5% 200 5% 200 Piece 5% 200 5% 200 Piece 5% 350 5% 350 Piece 5% 700 5% 700 227 A Drawback when Cenvat facility has not been availed Tariff Item 1 852808 852809 852899 8529 852901 852902 852903 852904 852905 852906 852999 8530 8531 853101 853199 Description of goods 2 size above 17" excluding 17") with or without remote control Televisions- Colour of all Screen sizes including projection T.V. and video projector without cabinet, in CKD/SKD/CBU thereof (for size upto and including 17") with or without remote control Televisions- Colour of all Screen sizes including projection T.V. and video projector without cabinet, in CKD/SKD/CBU thereof (for size above 17" excluding 17") with or without remote control Others Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528 Electric tuner for colour television Multichannel Tunner (including CKD/SKD/thereof) Telescopic Antenna Dish Anteena T.V. Tunner Delay line Others 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) Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530 Electric door bell Others Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 Piece 5% 350 5% 350 Piece 5% 700 5% 700 Piece 4% 100 4% 100 228 2% 2% 2% 2% 5.5% 5% 2% 4% 1% 5.5% 5% 2% 4% 1% 3.2% 3.2% 4% 2.4% 4% 2.4% A Drawback when Cenvat facility has not been availed Tariff Item 1 8532 8533 853301 853302 853399 8534 8535 853501 853502 853503 853504 853505 853506 853599 8536 Description of goods 2 Electrical capacitors, fixed, variable or adjustable (preset) Electrical resistors (including rheostats and potentiometers), other than heating resistors Potentiometers / Resistors Resistive Arrays Others Printed circuits 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 11 KV straight through Joints for XLPE Copper Cable size 3 x 95 Sq. mm. Tinned/Untinned copper cables lugs /sockets/ connections Tinned/Untinned copper ferules Tinned/Untinned copper terminals ends 11 KV, Indoor Vacuum circuit Breaker Panels 9 KV 5 KVA Conventional Surge Arrester Distribution Type With Mounting Breenet And Insulators Others 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, Unit 3 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 1% 1% 4% 4% 2% 2% 4% 4% 2% 2% 3% 3% Kg 4% 24 4% 24 Kg 4% 24 4% 24 Kg 4% 24 4% 24 229 5.5% 5.5% 5% 5% 2.4% 2.4% A Drawback when Cenvat facility has not been availed Tariff Item 1 Description of goods 2 Unit 3 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 853801 and other connectors, junction boxes), for a voltage not exceeding 1,000 volts; connectors for optical fibres, optical fibre bundles or cables Solenoid Switch Pre-engaged type Solenoid Switch Co-axial type Connectors Relays Switches Read Relays / Reed switches Others 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 Parts suitable for use solely or principally with the apparatus of headings 8535, 8536 or 8537 Of wholly made of copper Kg 11% 145 1% 43.6 853802 Of wholly made of brass Kg 11% 120 4% 44 853899 other Electric filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps; arc-lamps Fluorescent Tubes (18/20 /36/40 Watts) GLS Lamps (upto 100 Watts and below) H.P.M.V. Lamps (250 W) 853601 853602 853603 853604 853605 853606 853699 8537 8538 8539 853901 853902 853903 230 3% 3% 3% 5% 4% 4% 4% 3% 3% 5% 4% 4% 4% 3% 3.2% 3.2% 1% 1% 4% 4% 4% 4% 4% 4% A Drawback when Cenvat facility has not been availed Tariff Item 1 853904 853905 853906 853907 853908 853999 8540 854001 854002 854003 854004 854005 854099 8541 854101 854102 854103 854104 854199 8542 854201 Description of goods 3 2 H.P.S.V Lamps Unit (250 W) H.P.S.V Lamps Arc Tube (Burners) (150/250/400 W) H4 Halogen Lamps 45/40W to 130/90W (12 V to 24 V) Electric Lamp Caps (Aluminium) / GLS Caps B 22 D and E 27/27 FTL Caps Others 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) Colour picture tubes Black and white picture tubes Monitor tubes vacuum interrupter Tube and Gas discharge tube Deflection Components Others 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 Semiconductor Devices Solar Cells / Modules Piezo Electronic Elements/ Ceremic Substrates / Silvered of Unsilvered Discs/ Dielectric/ Metalised/ Unmetalised Ceremic Rids Crystal Others Electronic integrated circuits Hybrid Microcircuits 231 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 4% 4% 4% 4% 4% 4% 3% 3% 4% 1% 4% 1% 5% 5% 2% 5% 5% 2% 2% 2% 4% 1% 4% 1% 2% 2% 2% 2% 2% 2% 2% 1% 2% 1% 3% 3% A Drawback when Cenvat facility has not been availed Tariff Item 1 854299 8543 8544 854401 854402 854403 854404 854499 8545 854501 854599 8546 854601 Description of goods 2 Unit 3 Others Electrical machines and apparatus having individual functions, not specified or included elsewhere in this Chapter Insulated (including enamelled or anodised) wire, cable (including coaxial 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 Marine Cable flexible Non Burning (TPR) Marine Cable Non Burning for Stationary laying (PVC) PTFE Cables Auto Control Cable for Seat Applications Others 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 Graphite Electrode / Carbon electrode / Anodes / Nipples / Graphite Fine and Mix Graphite products Others Electrical insulators of any material 11 KV Heat shrinkable Dry type indoor termination for Switch gear with line in Boot for XLPE cable 240 mm sq. 232 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 1% 1% 1% 1% 3% 3% 3% 3% 5.5% 5.5% 2% 2% 2% 2% 5% 5% 1% 1% 5% 5% A Drawback when Cenvat facility has not been availed Tariff Item 1 854602 854603 854604 854605 854606 854607 854608 854609 854610 854611 854699 Description of goods 2 Unit 3 11 KV Heat shrinkable Dry Type outdoor termination for XLPE cable size 3 X 185 mm. 11 KV Heat shrinkable Dry Type outdoor termination for XLPE cable size 3 X 95 mm. sq. 600/1000 V Heat shrinkable straight joints for cable 600/1000 V Outdoor overhead termination complete with cable lugs & Armour clamping ring for 4 core copper cable 4x120 Sq.mm Insulation Tube Heat Shrinkable (For sleeve conductor) Outdoor Over Head Termination Kits complete with Cable Gland and/or Bush PVC Shroud And (with or without ring, lock and nut) 11 KV Heat Shrinkable Straight through Joints for XLPE Copper Cable size 3 x 240 sq. mm. High voltage porcelain insulators for transmission line applications of the following type: a)Ball and Socket Disc Insulators b) Antifog Disc Insulatorsc) Pin Type Insulator d) Tongue & Clevis type Disc Insulator High Voltage Solid Core Porcelain Insulator High Voltage Tubular Porcelain Insulators Others 233 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 5% 5% 5% 5% 5% 5% 5% 5% 4% 4% 3% 3% 5.5% 5.5% 3% 3% 3% 3% 3% 3% 1% 1% A Drawback when Cenvat facility has not been availed Tariff Item 1 8547 8548 Description of goods 2 Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 3 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 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 1% 1% Nil Nil CHAPTER – 86 86 8601 8602 8603 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 Rail locomotives powered from an external source of electricity or by electric accumulators Other rail locomotives; locomotive tenders Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604 234 1% 1% 1% 1% 1% 1% A Drawback when Cenvat facility has not been availed Tariff Item 1 8604 8605 8606 8607 860701 860799 8608 8609 860901 860999 Description of goods 2 Unit 3 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) Railway or tramway passenger coaches, not selfpropelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604) Railway or tramway goods vans and wagons, not selfpropelled Parts of railway or tramway locomotives or rolling-stock Track Wheel Others Railway or tramway track fixtures and fittings; mechanical (including electo-mechanical) signaling, safety or traffic control equipment for railway, tramways, roads, inland waterways, parking facilities, port installation or air-fields; parts of the foregoing Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport Marine freight containers of type ICC 20'x8'x8.5' Others 235 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 1% 1% 1% 1% 1% 1% 3% 1% 3% 1% 1% 1% 5% 5% 1% 1% A Drawback when Cenvat facility has not been availed Tariff Item 1 87 8701 8702 8703 870301 870302 870399 8704 870401 870402 870499 8705 8706 Description of goods 2 Unit 3 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 CHAPTER – 87 VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND PARTS AND ACCESSORIES THEREOF Tractors (other than 2% 2% tractors of heading 8709) Motor vehicles for the transport of ten or more 1% 1% persons, including the driver 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 Rear Engined Auto Rikshaw in CKD/ SKD/ CBU 5.5% 5.5% condition Motor cars 3% 3% Others 1% 1% Motor vehicles for the transport of goods Commercial Vehicle of GVW upto 7.5 MT in CBU/SKD/ 4% 4% CKD condition Commercial Vehicles of GVW above 7.5 MT and upto 5.5% 5.5% 16.5 MT in CBU/SKD/CKD condition Others 1% 1% Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, 1% 1% breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixers lorries, spraying lorries, mobile workshops, mobile radiological units) Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705 236 A Drawback when Cenvat facility has not been availed Tariff Item 1 870601 870699 8707 8708 870801 870802 870803 870804 870805 870806 870807 870808 870809 870810 8708011 8708012 8708013 8708014 8708015 8708016 8708017 8708018 8708019 8708020 8708021 8708022 8708023 8708024 8708025 Description of goods 2 Front Engined Three Wheeler Drive away Chasis in CKD/SKD/ CBU condition Others Bodies (including cabs), for the motor vehicles of headings 8701 to 8705 Parts and accessories of the motor vehicles of headings 8701 to 8705 Nozzles Piston Pin/ Gudgeon Pin Steel Anchor Pin BB Axle Brake shoe plate Chain Cover Hinges Shakle Plates made of CRCA Sheet Connecting Rods Crank for chain wheel Front Axle beam/I-Beam, made of alloy steel Front Axle beam/I-Beam, made of non-alloy steel Full Tension Sleeve Spokes (Galvanised) Machined trailor ball/hitch pin/linkage pin Push rod Radiator Cap Sleeve Shaft and Ball Joint Slip Stub Shaft Spindles Sprocket with central axle V-Belt Cover BcP Valve Tappets Automotive Radiator Core of Copper/Brass construction Automotive Radiator assembly with radiator core of Copper/Brass construction Automotive Radiator assembly with radiator core of Steel/Brass construction Roller for auto break shoe Unit 3 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 5.5% 5.5% 1% 1% 1% 1% KG KG KG KG KG 6.1% 6.1% 6.1% 6.1% 6.1% 12 12 12 12 12 2% 2% 3% 3% 3% 3.9 3.9 5.9 5.9 5.9 KG 6.1% 12 1% 2 KG KG 6.1% 6.1% 12 12 2% 3% 3.9 5.9 KG 6.1% 12 5% 9.8 KG 6.1% 12 3% 5.9 KG KG 6.1% 6.1% 12 12 2% 3% 3.9 5.9 KG 6.1% 12 3% 5.9 KG KG KG KG KG KG KG KG 6.1% 6.1% 6.1% 6.1% 6.1% 6.1% 6.1% 6.1% 12 12 12 12 12 12 12 12 2% 1% 2% 2% 2% 2% 2% 2% 3.9 2 3.9 3.9 3.9 3.9 3.9 3.9 KG 6.1% 35 1% 5.8 KG 6.1% 35 1% 5.8 KG 6.1% 24 1% 8 KG 6.1% 12 3% 5.9 237 A Drawback when Cenvat facility has not been availed Tariff Item Description of goods Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 1 2 3 4 5 6 7 8708026 8708027 Spline Hub for Clutch Plates Front/rear axle shaft Auto Parts Double Brake Chamber Type 24 L/S Auto Parts Brake Chamber Type 16 L/S Auto Parts Brake Chamber Type 20 L/S Auto Parts Brake Chamber Type 24 L/S Auto Parts Brake Chamber Type 30 L/S Auto Parts Brake Chamber Type 30 S/S Steering Knuckle Tractor Parts- Top Link Assembly and Parts thereof Tractor Parts-Stabilizer Assembly/Chain Assembly and Parts thereof Tractor Parts- Lift Arm/Lower Link and Parts thereof Tractor Parts- Draw Bar Tractor Parts- Ratchet Jack Assembly and Parts thereof Tractor Parts- Leveling Assembly and Parts thereof Tractor Parts- Ball for Tractor Parts Tractor Parts- Reducing Bush Deleted Tractor Parts-Stub Axle/Front Axle Spindle Tractor Parts- Tie Rod End and Parts thereof Deleted Deleted Cone Sleeve/Axle Stud sleeve Rear Axle Assembly for LCV/ HCV (Assembly/SKD) Rocker Arm/ Rocker Shaft made of steel Aluminium Pistons, in fully machined conditions KG KG 6.1% 6.1% 12 12 2% 3% 3.9 5.9 KG 6.1% 12 2% 3.9 KG 6.1% 12 2% 3.9 KG 6.1% 12 2% 3.9 KG 6.1% 12 2% 3.9 KG 6.1% 12 2% 3.9 KG 6.1% 12 2% 3.9 KG 6.1% 12 1% 2 KG 6.3% 12 2% 3.9 6.7% 12 1% 1.8 KG 4.9% 12 1% 2.4 KG 6% 12 3% 5.9 KG 6% 12 2% 3.9 KG 4.9% 12 1% 2.4 KG 5.8% 12 1% 2.1 KG 5.6% 12 1% 2.1 KG 4.5% 12 1% 2.7 KG 5.6% 12 1% 2.1 8708028 8708029 8708030 8708031 8708032 8708033 8708034 8708035 8708036 8708037 8708038 8708039 8708040 8708041 8708042 8708043 8708044 8708045 8708046 8708047 8708048 8708049 8708050 8708051 KG 238 3% 3% 4% 4% 2% 2% 3% 3% A Drawback when Cenvat facility has not been availed Tariff Item Description of goods 1 2 8708052 Clutch Cover Assembly Clutch Plate /Disc Assembly/Driven plate Brake Drums made of Alloy Cast Iron Nut and Shaft Assembly for Automobile Rear Axle Housing Assembly for LCV/HCV Chrome/Nickel Plated wire wheel for all types of car Shock Absorber Power take offs /clutches Diffuser and parts thereof Distributor Type Fuel Injection Pump End-Cap Assembly Others Works trucks, selfpropelled, 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 Tanks and other armoured fighting vehicles, motorized, whether or not fitted with weapons, and parts of such vehicles Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; Automotive Steel Wheel Rims 12"-13" (Excluding Wire Wheels) Automotive Steel Wheel Rims 14"-16" (Excluding Wire Wheels) Scooter (in CKD/SKD/CBU condition) 8708053 8708054 8708055 8708056 8708057 8708058 8708059 8708060 8708061 8708062 8708099 8709 8710 8711 871101 871102 871103 Unit 3 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 2% 2% 2% 2% 3% 3% 2% 2% 3% 3% 2% 2% 3% 2% 2% 3% 2% 2% 5.5% 5.5% 3% 1% 3% 1% 1% 1% Nil Nil KG 6.1% 10 1% 3.3 KG 6.1% 10 1% 3.3 5.5% 239 5.5% A Drawback when Cenvat facility has not been availed Tariff Item 1 871104 871105 871199 8712 871201 871202 8713 8714 871401 871402 871403 871404 871405 871406 871407 871408 871409 871410 871411 871412 871413 871414 871415 871416 871417 871418 871419 871420 871421 871422 871423 871424 871425 Description of goods 2 Motor Cycle (in CKD/SKD/ CBU condition) Moped (in CKD/SKD/CBU condition) Others Bicycles and other cycles (including delivery tricycles), not motorised Complete bicycle Others Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled Parts and accessories of vehicles of headings 8711 to 8713 BB axle BB Cup set of 3 Deleted Brake set Chain Chain Adjuster Single speed Chainwheel & Crank (Crank made of steel) Cotter pin-Set of 2 Frame made of steel without B.B. cup & axle Fork Fork Fitting Free wheel single speed Handle bar made of steel Handle stem made of steel Hub (front or rear) made of steel Lamp bracket Mudguard (pair) Pedal (pair) Rim (pair) made of steel Saddle Seat Pillar Spokes set of 144 pieces Chain wheel Multispeed free wheel Triple chainwheel and crank Unit 3 1 No. B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 5.5% 5.5% 5.5% 5.5% 1% 1% 9.1% 1% 285 1% 1% 31.3 1% 1% 100 Pcs 1 Set 10% 9.5% 198 1.6 3% 1% 59 0.2 1 Set 100 Pcs 1 pair 10% 9.5% 9.5% 5.4 290 0.3 1% 2% 1% 0.5 61.1 0.1 1 Set 10% 10.6 2% 2.1 1 Set 9.5% 0.5 1% 0.1 1 Pc 7% 25 1% 3.6 100 Pcs 1 set 100 Pcs 1 set 100 Pcs 10% 800 2.5 240 11.5 215 1% 1% 1% 1% 1% 80 0.3 26.7 1.2 21.5 400 1% 44.4 91 11.2 5.2 22.5 1130 85 8 30 20 17 1% 1% 1% 1% 1% 1% 3% 2% 2% 2% 9.1 1.1 0.5 2.3 113 8.5 2.4 6.8 4.5 3.9 100 Pcs 9% 9% 9.5% 10% 9% 100 Pcs 1 pair 1 pair 1 pair 100 Pcs 100 Pcs 1 set Per Piece Per Piece 1 set 10% 10% 10% 10% 10% 10% 10% 8.8% 8.8% 8.8% 240 A Drawback when Cenvat facility has not been availed Tariff Item 1 871426 871427 871428 871499 8715 8716 871601 871602 871603 88 8801 8802 8803 8804 8805 Description of goods 2 set Handle Bar Switch Half Collets for engine valves Industrial Roller Chain/ Motorcycles including Moped Chain/ Automotive Timing Chains ( all types including spares ) Others Baby carriages and parts thereof Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof Truck & Trailer Wheels Earth Moving Wheel Components, namely, Bead Seat Ring, Gutter Band Fixed Flange & Lock Ring Others Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 Per Piece Per Piece 8.8% 8.8% 17 4 5% 2% 9.6 0.9 KG 8.8% 15 2% 3.4 KG 8.8% 10 1% 1.1 KG 6.1% 10 1% 1.7 KG 6.1% 10 3% 5 KG 6.1% 10 1% 1.7 1% 1% CHAPTER – 88 AIRCRAFT , SPACECRAFT, AND PARTS THEREOF Balloons and dirigibles; 1% 1% gliders, hang gliders and other non-powered aircraft Other aircraft (for example, helicoptors, aeroplanes); spacecraft (including 1% 1% satellites) and suborbital and spacecraft launch vehicles Parts of goods of heading 1% 1% 8801 or 8802 Parachutes (including dirigible parachutes and 1% 1% paragliders) and rotochutes; parts thereof and accessories thereto Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles 1% 241 1% A Drawback when Cenvat facility has not been availed Tariff Item 1 89 8901 8902 8903 8904 8905 8906 890601 890602 8907 890701 890799 8908 90 Description of goods 2 Unit 3 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 CHAPTER – 89 SHIPS, BOATS AND FLOATING STRUCTURES Cruise ships, excursion boats, ferry-boats, cargo 1% ships, barges and similar vessels for the transport of persons or goods Fishing vessels; factory ships and other vessels for 1% processing or preserving fishery products Yachts and other vessels for 1% pleasure or sports; rowing boats and canoes 1% Tugs and pusher craft Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is 1% subsidiary to their main function; floating docks; floating or submersible drilling or production platforms Other vessels, including warships and lifeboats other than rowing boats Warships Nil Others 1% Other floating structures ( for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons) Inflatable Life-Raft Complete with all other parts as per 2% solas pack "A" alongwith the accessories Others 1% Vessels and other floating Nil structures for breaking up CHAPTER – 90 1% 1% 1% 1% 1% Nil 1% 2% 1% Nil OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND ACCESSORIES THEREOF 242 A Drawback when Cenvat facility has not been availed Tariff Item 1 9001 900101 900102 900103 900104 900105 900199 9002 9003 900301 900399 9004 9005 Description of goods 2 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 Optical fibres Sheets & plates of polarising material Optical Fibre Cables Ophthalmic Bifocal Lens Opthalmic lenses Others 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 Frames and mountings for spectacles, goggles or the like, and parts thereof Spectacle frames made of plastic Others Spectacles, goggles and the like, corrective, protective or other Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy Unit 3 Kg 243 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 1% 1% 1% 1% 5% 4% 3% 4% 5% 4% 3% 1% 5.7% 2.8% 5.5% 11 5.5% 5.7% 2.8% 5.7% 2.8% 5.7% 2.8% 11 A Drawback when Cenvat facility has not been availed Tariff Item 1 9006 9007 9008 9009 9010 9011 9012 9013 901301 901399 9014 Description of goods 2 Unit 3 Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flash bulbs other than discharge lamps of heading 8539 Cinematographic cameras and projectors whether or not incorporating sound recording or reproducing apparatus Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers Omitted Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this chapter; negatoscopes; projection screens Compound optical microscopes, including those for photomicro-graphy, cine-photomicrography or microprojection Microscopes other than optical microscopes; diffraction apparatus 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 Liquid Crystal Display Others Direction finding compasses; other navigational instruments and appliances 244 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 4.2% 1% 4.2% 1% 4.2% 1% 4.2% 1% 4.2% 1% 4.2% 1% 4.2% 1% 4.2% 4.2% 2% 1% 4.2% 1% A Drawback when Cenvat facility has not been availed Tariff Item 1 9015 9016 9017 901701 901799 9018 901801 901802 901803 901804 901805 Description of goods 2 Unit 3 Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meterological or geophyscial instruments and appliances, excluding compasses; rangefinders Balances of a sensitivity of 5cg or better, with or without weights 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 Steel tapes/rules (1 meter to 50 meters) Others Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus, other electromedical apparatus and sight-testing instruments Ultrasound Scanner, Patient Monitoring Equipments and Surgical Diathermy Equipments Surgical blades other than made of High Carbon Steel Surgical Blades made of High Carbon Steel Hypodermic Needle Disposable Non Pyrogenic Sterile intravenous infusion sets/Nonpyrogenic sterile I.V. sets components 245 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 4.2% 1% 4.2% 1% 4.2% 2% 4.2% 1% 4.2% 2.8% 4.2% 2% 4.2% 2% 4.2% 2% 4.2% 3% A Drawback when Cenvat facility has not been availed Tariff Item Description of goods 1 2 901806 I.V. Cannula Sterilised disposable syringe with or without needle Others Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters 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 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 Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses 901807 901899 9019 9020 9021 9022 9023 Unit 3 246 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 4.2% 2% 4.2% 2% 4.2% 1% 4.2% 1% 4.2% 1% 4.2% 1% 4.2% 1% 4.2% 1% A Drawback when Cenvat facility has not been availed Tariff Item 1 9024 9025 9026 902601 902602 9027 9028 902801 Description of goods 2 Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics) Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments 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) Water meters (of brass) Others 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 Gas, liquid or electricity supply or production meters, including calibrating meters therefore Single Phase Electrical Energy Meter Unit 3 KG 247 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 4.2% 1% 4.2% 1% 7.5% 4.2% 40 2% 1% 4.2% 1% 4% 4% 10.7 A Drawback when Cenvat facility has not been availed Tariff Item 1 902802 902899 9029 9030 903001 903002 903003 903099 9031 903101 903199 9032 Description of goods 2 Unit 3 Three Phase Electrical Energy Meter Others Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tacho meters, other than those of heading 9014 or 9015; stroboscopes 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 Electrical measuring instrument type: moving iron moving coil dynamo meter bymetallic reed type, namely volt meter, ammeter, frequency meter, watt meter, multimeters, insulation testers, maximum demand indictor power, factor meter Electronic Digital Multimeters Digital Clamp on Ammeter Tongtester Others Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors Electronic Area Measuring Machine Others Automatic regulating or controlliing instruments and apparatus 248 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 4% 4% 4.2% 1% 4.2% 1% 4.2% 3% 4.2% 3% 4.2% 3% 4.2% 1% 5% 5% 4.2% 1% A Drawback when Cenvat facility has not been availed Tariff Item 1 903201 903202 903299 9033 Description of goods 2 Unit Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 3 Thermocouple Cartridges of PT/PT-13% RH (type-R) Mark VII Constant Temperature Baths Others Parts and accessories (not specified or included elsewhere in this chapter) for machines, appliances, instruments or apparatus of chapter 90 B 4.2% 2% 4.2% 4.2% 2% 1% 4.2% 1% CHAPTER – 91 9101 9102 910201 910202 9103 910301 910399 9104 9105 910501 CLOCKS AND WATCHES AND PARTS THEREOF Wrist-watches, pocketwatches and other watches, including stop-watches, Nil with case of precious metal or of metal clad with precious metal Wrist-watches, pocketwatches and other watches, including stop watches, other than those of heading 9101 Quartz analog Watches Piece 5% 20 Digital Electronic Watches 4.2% Others Clocks with watch movements, excluding clocks of heading 9104 Quartz analog clocks / time pieces with Alarm/ Chime / Pendulum function & Quartz timing Mechanism/ Piece 5% 10 Movement for the above types of clocks/Time Pieces (incasing)/SKD condition Others 4.2% Instrument panel clocks and clocks of a similar type 4.2% for vehicles, aircraft, spacecraft or vessels Other clocks Quartz analog clocks / time Piece 5% 10 pieces without Alarm/ Chime 249 Nil 5% 20 1% 5% 10 1% 1% 5% 10 A Drawback when Cenvat facility has not been availed Tariff Item 1 910599 9106 9107 9108 910801 910899 9109 9110 9111 911101 911102 9112 911201 Description of goods 2 Unit 3 / Pendulum function & Quartz timing Mechanism/Movement for the above types of clocks/Time Pieces (incasing)/SKD condition Others 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, timeregisters, time-recorders) Time switches with clock or watch movement or with synchronous motor Watch movements, complete and assembled Quartz Analogue Wrist Watch Movement (including CKD/ SKD thereof) Others Others Clock movements, complete and assembled Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements Watch cases and parts thereof Cases of precious metal or of metal clad with precious metals Others Clock cases and cases of a similar type for other goods of this chapter, and parts thereof Cases of precious metal or of metal clad with precious 250 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 4.2% 1% 4.2% 1% 3.4% 1% 4% 4% 3.4% 1% 3.4% 1% 3.4% 1% Nil Nil 1% 1% Nil Nil A Drawback when Cenvat facility has not been availed Tariff Item Description of goods 2 1 Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 3 metals 911202 9113 911301 911302 9114 911401 911499 Others Watch straps, watch bands and watch bracelets, and parts thereof of precious metal or of metal clad with precious metals Others Other clock or watch parts Watch Dial made out of Nickel Silver/ Brass Strip. Others KG 1% 1% Nil Nil 1% 1% 5.5% 1% 50 5.5% 1% CHAPTER – 92 92 9201 9202 9203 9204 9205 9206 9207 MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES OF SUCH ARTICLES Pianos, including automatic pianos; harpsichords and other keyboard stringed instruments Other string musical instruments (for example, guitars, violins, harps) Ommited Ommited Other wind musical instruments (for example, clarinets, trumpets, bagpipes) Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas) Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions) 251 3.4% 1% 3.4% 1% 3.4% 1% 3.4% 1% 3.4% 1% 50 A Drawback when Cenvat facility has not been availed Tariff Item 1 9208 9209 93 9301 9302 9303 9304 Description of goods 2 Unit 3 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 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 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 3.4% 1% 3.4% 1% CHAPTER – 93 ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF Military weapons, other Nil Nil than revolvers, pistols and the arms of heading 9307 Revolvers and pistols, other Nil Nil than those of heading 9303 or 9304 Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzle-loading Nil Nil firearms, Very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line-throwing guns) Other arms (for example, spring, air or gas guns and Nil Nil pistols, truncheons), excluding those of heading 9307 252 A Drawback when Cenvat facility has not been availed Tariff Item 1 9305 9306 9307 Description of goods 2 Unit 3 Parts and accessories of articles of headings 9301 to 9304 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 Swords, cut lasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 Nil Nil Nil Nil 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 Seats(other than those of heading 9402), whether or 4.2% 1% 9401 not convertible into beds, and parts thereof Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical 4.2% 1% 9402 fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles Other furniture and parts 9403 thereof 940301 Folding Bed made of Mild Steel 4.2% 2% Other furniture articles made of 940302 4.2% 1% steel or plastics PU Painted Chairs made of 940303 5% 5% Rubber Wood - White/Black Other furniture articles made 940399 out of other materials including 3.4% 1% wood, bamboo or cane 253 A Drawback when Cenvat facility has not been availed Tariff Item 1 9404 9405 940501 940502 940503 940504 940505 940506 940507 940508 940599 9406 9501 9502 Description of goods 2 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 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 Hurricane Lantern made of Tin plate Lamps made of brass Lamps made of copper Lamps made of iron Lamps made of aluminium Lanterns/Lamps predominantly of glass Outdoor Weather proof light fitting round/ Oval Shape with Glass Shell excluding Automotive light fittings. Pressure lamps/ blow lamps/ pressure lanterns Others Prefabricated buildings Unit 3 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 4.2% 1% Kg 7% 11 1% 1.6 Kg Kg Kg Kg 11% 11% 8.1% 5.8% 120 145 24 44 1% 1% 1% 1% 10.9 13.2 3 7.6 Kg 5.9% 38 Nil Kg 4% 13.7 4% 3% 3% 3.5% 1% 1% 1% CHAPTER – 95 TOYS, GAMES AND SPORTS REQUISITES; PARTS AND ACCESSORIES THEREOF Deleted Deleted 254 13.7 A Drawback when Cenvat facility has not been availed Tariff Item 1 9503 950301 950302 950303 950304 950305 950399 9504 9504 01 9504 02 950403 9505 9506 950601 950602 Description of goods 2 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 Cricket bats made of plastic Plastic rounder bat Cricket sets made of plastic consisting of two bats, two balls, two bases and six stumps in a nylon carrying bag Soft Stuffed Toys made of Pile Fabric PVC inflatable Toys Other Articles for funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment Carrom Board, with or without coins and strikers Playing cards Others Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes 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 Articles and equipment for table-tennis namely table tennis rackets Articles and equipment for table-tennis namely table tennis tables Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 piece piece 5.5% 5.5% 15 15 1% 1% 2.7 2.7 piece 5.5% 80 1% 14.5 Kg 5% 25 5% 25 Kg Kg 5.5% 4.2% 20 20 5.5% 1% 20 4.8 piece 7% 80 1% 11.4 . 1% 1% 1% 1% 2.2% 1% piece 10% 10.3 1% 1 piece 9.5% 529 1% 55.7 255 A Drawback when Cenvat facility has not been availed Tariff Item 1 950603 950604 950605 950606 950607 950608 950609 950610 950611 950612 950613 950614 950615 950616 950617 950618 950619 950620 950621 950622 950623 950624 950625 950626 950627 950628 950629 950630 Description of goods 2 Articles and equipment for table-tennis namely table tennis net sets Tennis, badminton or similar rackets, whether or not strung: Lawn-tennis balls Inflatable balls made of leather Inflatable synthetic balls made of PVC/rubber Inflatable balls made of Polyurethane Rubber bladders Basket ball unit Junior shot/EASI shot Basket ball unit smart shot/little shot Unit basket ball ring Basket ball ring with one spring / two springs / three springs Easy play/easy store netball unit Unit netball goal ring Unit netball ring detachable and fixing Netball goal post with ring Tchouk ball frame Ball cage of steel Cricket balls, hockey balls and other balls Cricket, Hockey, Boxing, Football and other Sports Gloves. Cricket bats Deleted Deleted Deleted Hockey sticks Leg Guards Abdominal/elbow guard Shoulder/Shin Guard Other sports protective equipment not elsewhere specified Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 3 4 5 6 7 piece 6% 15.8 1% 2.6 piece 5% 15.8 1% 3.2 piece 17% 5.3 1% 0.3 piece 5.2% 7.7 4% 5.9 piece 12.2% 25 4% 8.2 piece 13.3% 61 4% 18.3 piece 9.6% 3.5 1% 0.4 Unit 5% 106 1% 21.2 Unit 6% 70.5 1% 11.8 Unit 6% 22 1% 3.7 Unit 6% 70.5 1% 11.8 Unit 3.2% 66 1% 20.6 Unit 3.2% 17.6 1% 5.5 Unit 3.2% 12.3 1% 3.8 Unit piece Unit 5% 6% 6% 61.8 110 176 1% 1% 1% 12.4 18.3 29.3 piece 6% 8.8 1% 1.5 Pair. 7.6% 44 4% 30.4 piece 9.6% 360 4% 150 piece pair. piece piece 6% 9.6% 9.6% 9.6% 12.7 53.5 2.7 10.7 1% 1% 1% 1% 2.1 5.6 0.3 1.1 piece 9.6% 24.9 1% 2.6 256 A Drawback when Cenvat facility has not been availed Tariff Item Description of goods Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 5 6 7 1 2 3 4 95069960 Sports net General physical and exercise equipment including track and field equipment Croquet set Rounder’s bat’ Wooden Indoor felt football/soccer balls having felt football material Others 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 Roundabouts, swings, shooting galleries and other fairground amusements; traveling circuses, traveling menageries and traveling theatres KG 13.4% 51 3% 11.4 KG 5% 15 1% 3 piece 7.6% 9.6% 38.7 1% 1% 4 KG 4% 20 4% 20 95069961 95069962 95069963 95069964 95069999 9507 9508 3% 1% 2.2% 1% 2.2% 1% CHAPTER – 96 9601 9602 MISCELLANEOUS MANUFACTURED ARTICLES Worked ivory, bone, tortoiseshell, horn, antlers, coral, mother-of-pearl and other Nil animal carving material, and articles of these materials (including articles obtained by moulding) 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 1% moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin 257 Nil 1% A Drawback when Cenvat facility has not been availed Tariff Item Description of goods Unit 3 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 1 2 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% 1% 1% 1% 1% 9605 9606 9607 960701 960702 9608 9608 10 9608 20 9608 31 9608 31 10 9608 31 90 Travel sets for personal toilet, sewing or shoe or clothes cleaning Buttons, press-fasteners, snap-fasteners and pressstuds, button moulds and other parts of these articles; button blanks Slide fasteners and parts thereof Zipper made of brass Others 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 Ball point pen, all sorts (including rolling ball pen Felt tipped and other poroustipped pens and markers Fountain pens, Stylograph pens and Others. Indian ink drawing pens : Stylograph pens Other KG 4% 2.7% 38 4% 2.7% 38 1000 pcs 5.6% 470 3% 252 1000 pcs 8.5% 1400 3% 494 1000 pcs 1000 pcs 1000 pcs 4.2% 4.2% 4.2% 390 390 390 3% 3% 3% 279 279 279 258 A Drawback when Cenvat facility has not been availed Tariff Item Description of goods 1 2 9608 39 9608 39 99 Other : High value writing instruments including fountain pens and ball point pens (Rs.100 and above FOB per unit) With body or cap of precious metal or rolled precious metal Other fountain pen: With body or cap of precious metal or rolled precious metal Other Other: With body or cap of precious metal or rolled precious meta Other 9608 40 00 Propelling or sliding pencils 9608 39 10 9608 39 20 9608 39 31 9608 39 39 9608 39 91 9608 50 00 9608 60 9608 60 10 9608 60 90 9608 91 9608 91 10 9608 91 20 9608 91 40 9608 91 91 9608 91 99 9608 99 9608 99 10 9608 99 99 9609 Sets of articles from two or more of the foregoing subheadings Refills for ball point pens, comprising the ball point and ink-reservoir: With liquid ink (for rolling ball-pen) Other Pen nibs and nib points Nib points for pen Nibs of wool felt or plastics for use in the manufacture of porous tip pen or markers Other pen nibs Other: Of metal Other Other: Pen holders, pencil holders and similar holders Other Pencils (other than pencils of heading 9608 ), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors' chalks Unit 3 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 2% 2% Nil Nil Nil Nil 1% 1% Nil Nil 1% 1% 1000 pcs 3.5% 250 2% 142 1000 pcs 3.5% 250 2% 142 1000 pcs 3.5% 250 2% 142 1000 pcs 3.5% 250 2% 142 1000 pcs 1% 3.5% 2% 180 1% 2% 2% 103 1000 pcs 3.5% 180 2% 103 1000 pcs 3.5% 180 2% 103 1000 pcs 3.5% 1% 1% 180 2% 1% 1% 103 259 1% 1% 1% 1% 1% 1% A Drawback when Cenvat facility has not been availed Tariff Item Description of goods Unit 3 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 1 2 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% 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 5.5% 5.5% 1% 1% 1% 1% 1% 1% 961201 961299 9613 9614 9615 Inked Jumbo Rolls of Computer Printer Ribbon Others Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof 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 8.2% 20.5 2.4% 6.1 961502 Combs, made of metal Hair Brush with Comb & Mirror Others KG 8.2% 22.5 2.4% 6.7 961503 961599 260 3% 3% 1% 1% A Drawback when Cenvat facility has not been availed Tariff Item Description of goods 1 2 9616 Scent sprays and similar toilet sprays, and mounts and heads therefor; powderpuffs and pads for the application of cosmetics or toilet preparations 9617 Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners Unit B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 3 1% 1% 961701 Stainless Steel Vacuum flask 3% 3% 961799 Others 1% 1% Tailors' dummies and other lay figures; automata and other animated displays, used for shop window dressing 1% 1% 9618 CHAPTER – 97 WORKS OF ART, COLLECTOR’S' PIECES AND ANTIQUES 9701 9702 9703 9704 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 Original engravings, prints and lithographs Original sculptures and statuary, in any material 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 261 Nil Nil Nil Nil Nil Nil Nil Nil A Drawback when Cenvat facility has not been availed Tariff Item Description of goods Unit 3 B Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 4 5 6 7 1 2 9705 Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest Nil Nil 9706 Antiques of an age exceeding one hundred years Nil Nil [F. No. 609/81/2011-DBK] (Najib Shah) Joint Secretary to the Government of India 262
Similar documents
www.taxindiaonline.com 1 CHAPTER – 1 Live Animals CHAPTER
Chlorates and perchlorates; bromates and perbromates; iodates and periodates
More information