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

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