Customs - Drawback Schedules20.09.2010
All Industry Rates of Duty Drawback, 2010-11 - The rates of drawback effective from 20.09.2010.
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Tariff Item Description of goods Unit A Drawback when Cenvat facility has not been availed 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 3215119001 3215199002 3215199003 3215909004 3215909005 3215909006 3215909007 3215909008 3215909009 Printing Ink Black containing 25.4% Pigment and 28.3% Solid Resin Printing Liquid Flexographic & process in various colours Inks for Gravure Printing Liquid Flexographic & Process in white colour Inks for Gravure Printing Ink in various colours other than black with organic pigment content 14+/-2% Compatible Black Toner for Photocopier Laser (other than Bueno Toner) and Xerox 1025 Printer/ Liquid Printing Ink mediums For Flexographic & Gravure process Printing Ink Cyan containing 15.6% Pigment and 37.8% Solid Resin Magenta Ink Printing containing 15.6% Pigment and 39.7% Solid Resin Printing Ink Yellow containing 12.76% Pigment and 38.7% Solid Resin 3215000099 Others 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% CHAPTER – 33 33 ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR TOILET PREPARATIONS 56 Tariff Item Description of goods Unit A Drawback when Cenvat facility has not been availed 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 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; by- products of the deterpenation of essential oils; aqueous aqueous and distillates solutions of essential oils. terpenic of Mixtures odoriferous substances and mixtures alcoholic (including solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations on odoriferous substances, of a kind the manufacture of beverages Perfumes and toilet waters based used for 3301 3302 3303 33030090 Eau De Perfume containing 70% Alcohol 20% Perfumery compounds or 10% each of aromatic and essential oils chemicals or 3303000099 Others make-up Beauty preparations and preparations for the care of the than including medicaments), sunscreen suntan preparations; manicure or pedicure preparations (other 3304 skin or 1% 1% 1% 1% 1 Litre 7% 85 1% 1% 1% 1% 1% 1% 33049910 Beauty Cream 3304992001 Nail polish (15ml) packed in Glass bottles. Kg 2.3% 1000 Pcs. 4.6% 3304992002 Nail Polish (10 ML) packed in glass bottles 1000 Pcs 4.6% 4.9 130 88 57 A Drawback when Cenvat facility has not been availed B Drawback when Cenvat facility has been availed Tariff Item Description of goods Unit 1 2 3 3204000099 Others 3305 Preparations for use on the hair Drawback cap per unit in Rs. 5 Drawback Rate 4 1% 1% 3306 hygiene, for oral or Preparations dental including denture fixative pastes and powders; yarn used to clean between (dental floss), individual retail in packages 3306102001 Herbal Neem Toothpaste 3306102002 Tooth Paste 3306000099 Others teeth the Pre-shave, shaving or after- shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or not preparations, toilet or elsewhere specified included, room deodorisers, whether or not having perfumed disinfectant properties Shaving Cream Perfumed Agarbatti/Incence sticks/Dhoop/Loban prepared or 3307 33071010 33074100 3307000099 Others Kg Kg 3.7% 3.7% 1% 3.6 3.6 Kg Kg 3.7% 11% 1% 7.3 35 CHAPTER – 34 Drawback cap per unit in Rs. 7 Drawback Rate 6 1% 1% 1% 1% 1% 1% 1% 1% 34 3401 SOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING PREPARATIONS, LUBRICATING PREPARATIONS, ARTIFICIAL WAXES, PREPARED WAXES, POLISHING OR SCOURING PREPARATIONS, CANDLES AND SIMILAR “DENTAL WAXES” AND DENTAL ARTICLES, MODELLING PASTES, 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 organic containing surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail soap; 58 Tariff Item Description of goods Unit A Drawback when Cenvat facility has not been availed 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 or soap; whether not sale, containing paper, wadding, felt and nonwovens, or impregnated, covered with or detergent Ayurvedic Toilet Soap having 67% TFM content and coconut Fatty acid not less than 50% coated soap 34011110 3401119001 Perfumed Glycerine soap Toilet Soap 80% TFM 1% Perfume 3401119002 3401000099 Others 3402 Organic surface-active agents (other than soap), surface- active preparations, washing (including preparations auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401 Kg Kg Kg 5.3% 5.3% 5.3% 1% 6.3 6.3 5.8 1% 1% 1% 1% 34021190 Sodium Lauryl Sulphate 90% Kg 3402000099 Others 5.4% 1% 6.4 1% 1% or oil Lubricating preparations cutting-oil (including preparations, bolt or nut release preparations, anti- rust anti-corrosion and mould preparations release preparations, based on and lubricants) preparations of a kind used grease the for treatment textile materials, leather,fur skins or other materials, but preparations excluding containing, basic as constituents, 70 % or more by weight of petroleum oils or of oils obtained from bituminous minerals Industrial/Automotive Lubricants or of 3403 34031900 Kg 3.5% 5.5 1% 59 A Drawback when Cenvat facility has not been availed B Drawback when Cenvat facility has been availed Drawback cap per unit in Rs. 7 Tariff Item Description of goods Unit 1 2 3 3403000099 Others 3404 Artificial waxes and prepared waxes 3404100001 Chrome Lignite Dispersant Additive) (Lignite 3404100002 Resinated Lignite (High Temp. fluid loss drilling fluid additive 34049033 Chlorinated Paraffin Wax (40- 45% Chlorine content) Kg 3404000099 Others Drawback cap per unit in Rs. 5 4.5 Drawback Rate 4 1% 1% 1% 3.4% 1% Drawback Rate 6 1% 1% 1% 1% 1% 3405 Polishes and creams, for footwear, furniture,floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form felt, of paper, wadding, nonwovens, cellular plastics rubber, or or impregnated, such covered preparations), excluding waxes of heading 3404 cellular coated with 34051000 3405000099 Others Shoe Polish 3406 Candles, tapers and the like Kg 6.4% 1% 1% 7.6 1% 1% 1% 3407 Modelling pastes, including those put up for children’s amusement; preparations known as “dental wax” or as “dental impression compounds”, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate) similar 1% 1% CHAPTER – 35 60 Tariff Item Description of goods Unit A Drawback when Cenvat facility has not been availed 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 ALBUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMES 1 35 3501 3502 3503 1% 1% Casein, caseinates and other casein derivatives; casein glues (including Albumins concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on matter), the albuminates other and albumin derivatives dry Gelatin [including gelatin in rectangular (including square) sheets, whether or or surface-worked not coloured] gelatin and derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 3501 35030010 Empty Hard Gelatin Capsules Kg 6.6% 13.5 1% 1% 1% 35030020 35030099 3504 3505 and and Gelatine Others Peptones their derivatives; other protein substances their derivatives, not elsewhere specified or included; hide powder, whether or not chromed Dextrins and other modified example, (for starches pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches 1% 1% 61 1% 1% 1% 1% 1% 1% Tariff Item Description of goods Unit A Drawback when Cenvat facility has not been availed 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 3506 specified Prepared glues and other adhesives, not prepared elsewhere or included; products suitable for or as adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg glues use 3506919001 3506919002 Polychloroprene Adhesives 23% +/- 1%) (Solid Vinyl Adhesives 43%+-/-1%) Acetate (Solid Based content Based content 35069991 Prepared Glue (PVA content 15%) 35069999 Lamination Adhesive 3506000099 Others Enzymes; enzymes specified or included not prepared elsewhere 1 Litre 6.1% 5.8 1% Kg Kg Kg 5.6% 4.5 2.7 11 5.7% 9.3% 1% 1% 1% 1% 1% 1% 1% 3507 36 3601 3602 3603 3604 CHAPTER – 36 EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS; CERTAIN COMBUSTIBLE PREPARATIONS 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 1% 1% 1% 1% 62 1% 1% 1% 1% Tariff Item Description of goods Unit A Drawback when Cenvat facility has not been availed 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 3605 2 3 4 5 6 7 Matches, pyrotechnic heading 3604 other articles than of 36050010 Safety Matches 100 Gross boxes of 50 matches each 5.5% 180 1% 36050090 Match Skillets made out of white board 1000 Nos. 5.6% 1 3605000099 Others 3606 other and Ferro-cerium in all pyrophoric alloys forms; of articles combustible materials as specified in Note 2 to this Chapter 1% 1% CHAPTER – 37 1% 1% 1% 37 PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS the Photographic plates and film in sensitised, flat, unexposed, of any material other than paper, paperboard or textiles; instant print-film in sensitised, flat, unexposed, whether or not in packs Unexposed medical X-ray Film (Polyester Base). the 3701 37011010 3701000099 Others in rolls, Photographic film sensitised, unexposed, Of any material other than paper, paper-board or Textiles; instant print film in rolls, sensitised, Unexposed Unexposed orthographic art films in jumbo form (with 1 m. and above). 35 mm magnetic recording film. sound 3702 37023190 37029590 3702000099 Others Sq. Mtr. Rs.5.6 1% Rs.5.6 1% . Sq. Mtr. Rs. 2.7 Sq. Mtr. Rs. 0.9 1% 63 Rs. 2.7 Rs. 0.9 1% Tariff Item Description of goods Unit A Drawback when Cenvat facility has not been availed 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 3703 2 3 4 5 6 7 Photographic paperboard Sensitised, unexposed and paper, textiles 37039010 Unexposed Paper (B&W) 3703000099 Others Photographic Sq. Mtr. Rs. 0.9 1% Rs. 0.9 1% 3704 film, Photographic plates, paper, paper board And textiles, exposed but not developed 3704002001 3704002002 instant Exposed colour cine film excluding film. Exposed black & white cine film excluding instant cine film. 3704000099 Others 3705 3706 3707 or and Photographic plates and film, exposed and developed, Other than cinematographic film film, Cinematographic developed, exposed Whether not incorporating sound track Or consisting only of sound track Chemical preparations for photographic (other than varnishes, glues, similar adhesives preparations); unmixed products for photographic uses, measured portions or put up for retail sale in a form ready for use and put up uses in cine 1 Sq. Mt. Rs. 1.5 Rs. 1.5 100 Linear Mt. Rs. 8 1% 1% 1% Rs. 8 1% 1% 1% 1% 1% CHAPTER – 38 38 MISCELLANEOUS CHEMICAL PRODUCTS 64 Tariff Item Description of goods Unit A Drawback when Cenvat facility has not been availed 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 Artificial graphite; colloidal semi-colloidal graphite; or preparations on graphite or other carbon in the form of pastes, blocks, plates semi- manufactures based other or 1% 1% Kg 4.1% 1% 1% 2.3 3801 3802 3804 Activated carbon; activated natural mineral products; animal black, including spent animal black Activated Di-Methicone IP 38029019 3802000099 Others 3803 Tall oil, whether or not refined for Residual the lyes manufacture of wood pulp, whether or not concentrated, chemically desugared or treated, lignin including sulphonates, but excluding tall oil of Heading 3803 Chrome Ligno sulphonate 38040090 3804000099 Others 3805 3806 3807 or by produced sulphate Gum, wood turpentine and other terpenic oils the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude paracymene; pine oil containing alpha- the main terpineol constituent Rosin and resin acids, and derivatives rosin spirit and rosin oils; run gums thereof; as Wood tar; wood tar oils; wood naphtha; creosote; wood brewers’ pitch; vegetable pitch and similar preparations based on rosin, resin acids or on vegetable pitch 65 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% Tariff Item Description of goods Unit A Drawback when Cenvat facility has not been availed 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 3808 Insecticides, rodenticides, fungicides, herbicides, anti- sprouting products and plant- regulators, growth disinfectants 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) and 3808101201 Aluminium (Technical) Phosphide 3808101202 Aluminum Phosphide minimum 56% 3808102601 Dimethoate 40% EC 3808102602 Dimethoate Technical 90% 3808102701 Malathion 57% EC 3808102702 Malathion Technical (95%) 3808103101 Endosulfan (Technical) 3808103102 Endosulfan 35 % w/w Kg Litre Kg Kg Kg Kg Quinalphos 3808103201 formulation 3808103202 Quinalphos 70% Technical 25% EC Litre. 38081034 Fenthion Minimum) Technical (93% 3808103501 Chlorpyriphos Technical 94% 3808103502 Cypermethrin 10% EC Cypermethrin Technical 92% Minimum 3808103503 3808109901 Acephate Technical 97% Aldrin 5% Dust containing 50% HHDN contents by weight 3808109902 3808109903 Carbofuran granules 5 % 3808109904 Chlordane 80 EC 3808109905 Chloripyriphos 40.8% EC 3808109906 Fenvalerate 20% EC 3808109907 Fenvalerate Technical 3808109908 Mancozeb 80% WP Kg Kg Kg Kg. Kg Kg Kg Kg Kg Kg 66 1% 3.1% 5.7% 5.3% 9 % 1% 6.3% 4.9% 3.9% 3% 7.2 % 4.8% 6.5% 5.2% 7.4 % 1% 6.4% 5.2% 5.7% 1% 1% 7% 7.2 7.5 11.8 13.7 13.2 4.6 2.8 6.3 15.3 20.2 5.4 20.2 45 3.1 24 15.3 10 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 B Drawback when Cenvat facility has been availed Drawback cap per unit in Rs. 7 Tariff Item Description of goods Unit Drawback Rate Drawback cap per unit in Rs. Drawback Rate 1 2 3808109909 Monocrotophos Tech. 70% 3808109910 Mosquito Repellent Mats 3808109911 Permethrin Technical (92%) 3808109912 Phorate 10% Granules 3808109913 Phorate Tech (90%) 3808109914 Phosphamidon Tech (82%) 3808109915 Turbufos Technical 85% 3808109916 Ethofumesate 97% Min. 3808109917 Alpha Cypermethrin Tech. 97% (98% Metamitron Technical Min.) 3808109918 3808109919 Phenmedipham Technical (97% Minimum) 3808109920 Desmedipham Technical (97% Minimum) 3808109921 Acephate 75% S.P. 3808109922 Captan Tech 3808109923 Captafol Tech 38082050 Copper Oxy-chloride WDP 50% 3808309001 Phenothiazine BP Vet Dispersible Powder 3808309002 Paraquat 20% (As salt) 3808901001 Sodium Penta Chloro phenate Min. 83% w/w 3808901002 Dichlorvos Tech. Technical 92% 3808901003 3808901004 Ethion Minimum Isoproturon Minimum 97% Technical 3808901005 Methyl Parathion Tech 80% 3808901006 Phosalone Tech 93% 3808901007 Temephos Tech 3808901008 Trizophos Technical (70%) 3808901009 Tridemorph Tech 3808000099 Others 5 14.4 9 3.4 30 21.6 10.3 19 36 10 19 5.4 5.4 4 5.4 7.2 10 6.7 18 13.5 6 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 4 3% 1% 2.1% 5.5% 1% 1% 1% 4.7% 1% 4.9% 2.9% 5.4% 6.2% 1% 1% 7.5% 4.3% 5.9% 1% 2.5% 2.1% 2.5% 3.6% 4.6% 3.2% 5.7% 5.4% 1% 3 Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg 67 Tariff Item Description of goods Unit A Drawback when Cenvat facility has not been availed 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 1% 1% 1% 1% 3809 3810 3811 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 preparations Pickling 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 preparations, Anti-knock gum oxidation inhibitors, viscosity anti-corrosive improvers, other and preparations for prepared additives, mineral (including oils gasoline) or for other liquids used for the same purposes as mineral oils inhibitors, Kg 2.1% 1.4 1% 1% 1% 1% 1% 3811900001 Asphasol/Magcoasphasol Shale (Shale Stab/Stabil Stabilizer) Shale 3811900002 High temp. fluid loss reducer drilling fluid additive 3811000099 Others 3812 Prepared rubber accelerators; for compound plasticisers not plastics, or rubber elsewhere or specified anti-oxidising included; other and preparations for stabilisers compound rubber or plastics 68 Tariff Item Description of goods Unit A Drawback when Cenvat facility has not been availed 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 38122090 38123090 Rubber Chemical Accelerator 73% Dibenzo (containing thiazoledisulfide 15% Diphenyl guanidine) Cross Linking Agent (V-CL 300) (Solid Content + 75%) or (Solid content - 75%) & 3812000099 Others 3813 3814 3815 38151900 Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades Organic composite solvents and thinners, not elsewhere specified included; or prepared paint or varnish removers initiators, reaction Reaction accelerators catalytic preparations, not elsewhere specified or included Primary Reformer Catalyst (Type C-11-9-02) and 3815000099 Others 3816 3817 Refractory cements, mortars, similar concretes compositions, than products of heading 3801 other and alkylbenzenes and Mixed mixed alkylnaphthalenes, other than those of Heading 2707 or 2902 38170011 3817000099 Others Linear Alkyl Benzene 3818 3819 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 transmission, not hydraulic containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals Kg 6.4% 12.1 1% 9 12.6 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 7% 1% 1% 1% 2.9% 1% 1% 1% 1% 1% 1% Kg Kg 69 Tariff Item Description of goods Unit A Drawback when Cenvat facility has not been availed 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 1 3820 3821 3822 3823 3824 38249022 38249024 Anti-freezing and prepared de-icing fluids preparations Prepared culture media for development micro- organisms of or on certified a diagnostic laboratory Diagnostic backing reagents prepared or laboratory reagents whether or not on a backing, other than those of heading 3002 or 3006; reference materials monocarboxylic Industrial fatty acids; acid oils from refining; fatty alcohols Prepared binders for foundry moulds or cores; chemical products and preparations of allied the those industries consisting of mixtures of not natural elsewhere or included products), specified (including industrial chemical or (Sodium Alumina Zeolite Silicate) Water based correction fluid Titanium 50% (Minimum Dioxide and 10% Acrylic Resin) in Plastic bottle with Brush Precipitated Silica 1% 1% 1% 1% 1% 1% 1% 1% Kg 4.9% 1.3 1% Kg Kg 4.2% 4.8% 1% 7.2 2.2 1% 1% 1% 38249025 3824900099 Others 3825 Residual products of the chemical or allied industries, not elsewhere specified or included; municipal waste; sewage sludge; other wastes specified in Note 6 to this Chapter 38259000 Monogen Gr. Solid content 55% 1% 1% 70 Tariff Item Description of goods Unit 1 2 3 3825000099 Others A Drawback when Cenvat facility has not been availed B Drawback when Cenvat facility has been availed Drawback Rate 4 1% Drawback cap per unit in Rs. 5 Drawback cap per unit in Rs. 7 Drawback Rate 6 1% CHAPTER – 39 PLASTICS AND ARTICLES THEREOF 39 3901 39011010 I. PRIMARY FORMS Polymers of ethylene, primary forms in density (High HDPE Polyethylene)/ LLDPE (Linear Low Density Poly Ethylene) 39011090 Low Density (LDPE) Polyethylene 39013000 Ethylene Vinyl Acetate Co- polymer (Grade 2806) 3901000099 Others 3902 Polymers of propylene or of other olefins, in primary forms 39023000 Polypropylene Resin (Co-polymer) 39029000 Polypropylene (Homo Polymer) Resin 3902000099 Others 3903 3904 Polymers of primary forms styrene, in Polymers of vinyl chloride or of other halogenated olefins, in primary forms 39042110 PVC Resin 39042290 PVC compound Grade) 3904000099 Others (Shoe sole 3905 Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms 39059990 Vinyl Pyridine Latex with 40% Solid content 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 71 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% A Drawback when Cenvat facility has not been availed B Drawback when Cenvat facility has been availed Drawback Rate 4 1% 1% Drawback cap per unit in Rs. 5 Drawback cap per unit in Rs. 7 Drawback Rate 6 1% 1% Tariff Item Description of goods Unit 1 2 3 3905000099 Others 3906 Acrylic polymers in primary forms 3907 Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd and resins, polyallylesters other polyesters, in primary forms 3907609001 Polyester (PET) chips Kg 2.2% 1.5 2.2% 1.5 3907999002 Formulated Polyester Polyols (with 20% CFC, Spary grade) 3907999003 Poly Isocynate Solution 50% Resin/Total Solid content in Ethyl Acetate Solvent 3907000099 Others 3908 3909 39092010 Polyamides in primary forms Amino-resins, phenolic resins and in polyurethanes, primary forms Melamine Formaldehyde Resin (Butylated) Active ingredients 60% 3909409001 Heat Reactive Liquid phenol Resin (polyphen TD-2640) 3909409002 Phenolic Resin AL-3 3909500001 3909500002 Polyurethane Resin Solution @60% solid Resin/Total content in relevant Solvent Polyurethane Resin Solution containing in relevant Solvent 66% Resin 3909000099 Others 3910 Silicones in primary forms 1% 1% 1% 1% 1 % 1% 1% 1% 1% 1% 1% 72 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% Tariff Item Description of goods Unit A Drawback when Cenvat facility has not been availed 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 Petroleum resins, coumarone- indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere or included, in primary forms specified 1% 1% 3911 3912 39123100 its chemical elsewhere in included, Cellulose and derivatives, not specified or primary forms Sodium Cellulose Carboxy Methyl 3912000099 Others example, polymers (for Natural example, alginic acid) and modified natural polymers (for hardened proteins, chemical derivatives not of natural elsewhere or included, in primary forms on Ion–exchangers polymers of headings 3901 to 3913, in primary forms rubber), specified based II. – WASTE, PARINGS AND SEMI- SCRAP; MANUFACTURES; ARTICLES Waste, parings and scrap, of plastics 3913 3914 3915 3916 Monafilament of which any dimension cross-sectional exceeds 1mm, rods, sticks and profile shapes, whether or not surface-worked not otherwise worked, of plastics Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics 3917239001 PVC Transparent Hose 3917239002 Rigid PVC Casing Pipes 3917 but 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% . Kg Kg 73 8.1% 7.6% 6.7 6 1% 1% A Drawback when Cenvat facility has not been availed B Drawback when Cenvat facility has been availed Tariff Item Description of goods Unit Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. 7 3 Kg 4 8.2% 1% 5 6.4 6 1% 1% 1 2 3917239003 Rigid PVC well casing/screen pipes 3917000099 Others 3918 Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in Note 9 to this Chapter 39181010 Vinyl (PVC) floor Covering with jute Backing 3918109001 Vinyl Asbestos Tile 3918109002 Vinyl Flooring 3918909001 Cushioned Backed with Asbestos Paper vinyl Flooring 3918909002 Polypropylene Mats 3918909003 Mats/Rugs LDPE/LLDPE 3918000099 Others made of 3919 Self-adhesive plates, sheets, film, foil, tape, strip and other flat plastics, shapes, whether or not in rolls of 1 sq meter of PVC Sheeting layer having weight of 1320 gms Kg Kg Kg Kg Kg 39199090 PVC Electrical Insulation Tapes Kg 3919000099 Others 3920 39201099 Other plates, sheets, film, foil and strip, of plastics, non- cellular and not reinforced, laminated, or similarly combined with other materials supported HDPE Tapes with U.V. Stabilisation 2% by weight Plain/Fabricated 9.4% 8.8 1% 6.3% 3.6% 7.9% 10.4% 9.3% 1% 8% 1% 3.8 2.7 4.7 8.2 7.6 5.2 1% 1% 1% 1% 2.5% 1% 1% 1% 2.0 Kg 8.9% 7.4 1% 74 A Drawback when Cenvat facility has not been availed B Drawback when Cenvat facility has been availed Drawback cap per unit in Rs. 7 Tariff Item Description of goods Unit Drawback Rate Drawback cap per unit in Rs. Drawback Rate 1 2 3920209001 BOPP film 3920209002 Tapes P.P U.V. Stabilisation 2% by weight Plain/Fabricated. with 3 Kg Kg 4 7.6% 5 9 8.2% 5.5 3920490003 PVC Rigid Free Foam Board Cellular Film, Foil & Sheets of PVC Rigid Free Foam Board Kg 9.1% 6.4 3920490004 Rigid PVC Film/ Sheet/ Foil (Vacuum forming grade) Kg 8.5% 6 39206929 Sun Control Polyester Film Non-Reflective Single Ply with Liner 10,000 sq.ft. (69.44 kgs) 2.5% 1539 6 1% 1% 1% 1% 1% 3920693901 Laser Printer Film (Polyester Based) Thickness 100 Micron 1000 Sq. Mtr.(Wt. 147.86 kgs +/- 5%) 6.5% 1016 1% 3920693902 Polyester film Kg 8.9% 3920693903 39209931 Film Polyester (Biaxially Polyester Oriented Film)/Polyethylene Terephthalic Film Sheet PVC Rigid (General purpose/ Stationary Grade) Film/ 39209932 PVC Flexible Sheet/ Film 3920000099 Others 3921 Other plates, sheets, film , foil and strip, of plastics 3921909901 Lacquer Coated Aluminium Metallized Polyester Film in different colours (Yarn Grade) 3921909902 Polyester Metallized (Aluminium coated film) film 3921000099 Others 3922 Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, covers, flushing cisterns and similar sanitary ware, of plastics seats and 8.8 8.4 6.1 6.4 Kg 8.4% 7.9% 8% 1% 4.9% 14.2 8.9 8.6% 1% 1% Kg Kg Kg Kg 75 1% 1 % 1% 1% 1% 1% 1% 1% 1% Tariff Item Description of goods Unit A Drawback when Cenvat facility has not been availed 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 3923 3923210001 3923210002 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) 3923210003 HDPE Woven sacks 3923210004 HDPE Woven sacks laminated/ coated with/without Liner 3923299001 Polypropylene (without liner) plain bags 3923299002 3923299003 woven Polypropylene Fabrics/Leno Bags PP Woven Sacks with/without liner or with/without UV Stabilisation (2% by weight) or with/without coating lamination with kraft paper. 3923000099 Others 3924 3924101001 3924101002 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 such as 500 ml, 800 ml, 1200 ml, 2000 ml, 2500 ml, 3500 ml, 5000 ml, 7500 ml. Kg 8.5% 7.8 1% Kg Kg Kg Kg Kg Kg 8.9% 9% 8.5% 9 % 8.4% 9% 1% 7.7 7.8 7.5 8.3 7.5 7.6 1% 1% 1% 1% 1% 1% 1% Kg 5.2% 2.8 1% Kg 4.2% 5.7 1% 3924101003 Plastic insulated ware (Ice pails) Kg 6.8% 6.5 1% 3924101004 Plastic insulated ware (Tiffin) with stainless steel container. Kg 7.7% 11.3 1 % 76 Tariff Item Description of goods Unit A Drawback when Cenvat facility has not been availed 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 8 6.8 15.6 15.5 11.5 7.5 7.5 6.8 7.5 10.5 10.6 15.4 6.4 8 6 7 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1 2 3 4 3924101005 3924101006 Plastic insulated ware (Water Bottles) such as 500 ml, 600 ml, 2500 ml. Plastic insulated ware (Water Jug) such as 4.0 lts, 7.5 lts, 10.0 lts. 3924000099 Others 3925 3926 Builders’ ware of plastics, not elsewhere or included specified Other articles of plastics and articles of other materials of headings 3901 to 3914 39262011 Plastic Hand Gloves made from HDPE/LDPE/EVA 3926909901 Acrylic sheet - Diecast 3926909902 Acrylic sheet Centrifugal Cast 3926909903 Acrylic sheet Extruded 3926909904 Articles made of ABS 3926909905 Articles made of HDPE 3926909907 3926909906 Articles made of HDPE/PP Twine/ Rope Articles made LLDPE 3926909908 Articles made of Nylon 6 3926909909 Articles made of Nylon 66 of LDPE/ 3926909910 Articles made of Polycarbonate 3926909911 Articles made of Polypropylene 3926909912 Articles made Polystyrene/Expanded Polystyrene of Kg 6.4% Kg 6.4% 1% 1% 5.3% 9.5% 9.2% 6.9% 8.1% 8.7% 8.3% 8.9% 8.9% 9.0% 9.7% 8.2% 8.9% Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg 77 Tariff Item Description of goods Unit A Drawback when Cenvat facility has not been availed 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 3926909913 Articles such as Junction boxes with lids, switch and socket boxes, saddle clips, bends, circular boxes, courlers, adaptor boxes, lids, bushes, shrouds, looping boxes, clips, trunkings, ovals, covers, conduits, connectors, pipes, pattress, bush adaptors. Kg 7.9% 5.2 1% 3926909915 Double Blood Bag with Tubing 3926909916 Flexible PVC Articles 3926909917 Furniture Canes made of HDPE 3926909918 General Purpose Polystyrene 3926909919 HDPE Woven fabrics 3926909920 HDPE laminated/ coated Woven fabrics Kg Kg Kg Kg Kg 1% 5.7% 7.3% 8.9% 9% 9.6% 3.8 6.2 8 8 8.4 1% 1% 1% 1% 1% 1% 3926909921 Pheno-therm (Phenolic Foam in Bun form) 1 Cubic Metre (Density 40.0 Kg per cubic metre) For other density = Above requirement x Actual Density/ 40 3926909922 Polyethylene Foam 3926909923 PP woven fabrics laminated/ coated 3926909924 PP/HDPE Tarpauline 3926909925 PP/HDPE Tarpauline coated wth LDPE 3926909926 PVC Soles 1 Cubic Metre (Density 40.0 Kg per cubic metre) For other density = Above requiremen t x Actual Density/ 40 Kg Kg Kg Kg Kg 78 8.9% 328 1% 7.8% 8.9% 8.4% 8.8% 7.8% 4.9 6.8 7.2 7.2 6.1 1% 1% 1% 1% 1%
Source: Government of India — Customs - Drawback Schedules, dated 20.09.2010. Text is machine-extracted for reference; the officially published version prevails. Not legal advice.
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