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 3926909927 as junction Rigid PVC Conduit Fittings such boxex, Couplers, saddles with base, Switch Adaptors, famale boxes, bosex,Adaptable reducers, extension elbows in boxes, Bends etc. rings, loop tees, Kg 7.6% 5.9 1 % 6 6.7 6.7 3926909929 Tooth Brushes 3926909930 Twine/Rope made of HDPE/PP 3926909931 Yarn/ Tape (Plain/ Twisted) of HDPE/PP 3926909932 Other Articles made of Acrylic 3926909933 Articles Acetate made of Cellulose 3926909934 Articles Formaldehyde, made of Phenol 3926909935 Articles formaldehyde made of urea 3926909936 Other articles of Rigid PVC 3926909937 Articles made of cellulose nitrate sheets. 3926909938 Articles made of cellulose Acetate Butyrate. 3926909939 Articles made of Polyacetal. 3926000099 Others Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg 6.7% 6.8% 7.9% Rs. 4.1 Rs. 2.4 Rs. 10.2 Rs. 6.9 Rs. 6.1 Rs. 13.6 Rs. 11.9 Rs. 9.3 1% CHAPTER – 40 40 RUBBER AND ARTICLES THEREOF 1% 1% 1% Rs. 0.7 Rs. 0.7 Rs. 1.7 Rs. 1.1 Rs. 0.8 Rs. 2.2 Rs. 1.9 Rs. 1.5 1% 79 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 4001 4002 Natural rubber, balata, gutta- percha, guayule, chicle and 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 4002700001 EPDM Flocked Rubber Profile 4002700002 EPDM Solid Rubber Profile 4002700003 EPDM Solid to Sponge Rubber Profile with steel strip 4002700004 EPDM Sponge Solid Rubber Profile 4002700005 EPDM Rubber Grade H-539/ IM 7100 4002000099 Others 4003 4004 4005 Reclaimed rubber in primary forms or in plates, sheets or strip Waste, parings and scrap of rubber than hard rubber) and powders And granules obtained therefrom (other rubber, Compounded unvulcanised, primary forms or in plates, sheets or strip in 1% 1% Kg Kg Kg Kg Kg 5.3% 11.2 8.5 8.5 9.4 5 3.8% 4.1% 4.6% 2.5% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 40059190 Precured Tread Rubber/Rubber Strips/Lugs Strips Kg 4.9% 4.6 1% 4005000099 Others 1% 1% 80 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 4006 Other forms (for example, rods, tubes and profile shapes) (for example, and articles discs of and unvulcanised rubber rings), 4007 Vulcanised rubber thread and cord 1% 1% 40070090 Heat Resistant Latex Rubber Thread Kg 9.1% 18 4.5% 9 4007000099 Others 1% 1% 4008 Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber 400870090 Heat Resistant Rubber Tension tape. Kg 9.1% 18 4.5% 9 4008000099 Others 1% 1% 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 having net content of rubber not less than 0.49 MT Others Conveyor or transmission belts or belting of vulcanised rubber New pneumatic tyres, of rubber 4009 40094100 40090099 4010 4011 1% 1% 1% Kg 7.9% 6.3 1% 1% 81 Tariff Item Description of goods Unit Drawback Rate Drawback cap per unit in Rs. Drawback Rate A Drawback when Cenvat facility has not been availed B Drawback when Cenvat facility has been availed Drawback cap per unit in Rs. 7 4 3.4% 6.4% 5 3.6 6.7 6 1% 2.5% 2.6 6.8% 7.2 2.8% 5.5% 5.7% 1% 1% 4 6 2.4% 2.1% 1% 1% 3 1.7 2.2 1 2 40111010 Tubeless all Steel Radial tyres 40111090 4011990001 Automobile Tubeless Tyre reinforced with Nylon Tyre Cord Warp Sheet or Rayon Tyre Cord Warp Sheet. reinforced Automobile Tyres tyre-cord Warp- with Nylon sheet or rayon tyre cord warp- sheet 4011990002 Bicycle/cycle-rickshaw Tyres 4011990003 Nylon bicycle tyres 4011000099 Others 3 Kg Kg Kg Kg Kg 4012 4013 40132000 Retreaded or used pneumatic tyres of rubber, solid or cushion tyres, tyre Treads and tyre flaps, of rubber Inner tubes, of rubber Bicycle tubes Kg 2.9% 4.9 1% Kg (excluding the weight of valve) 1 Gross Kg 40139090 Butyl tubes, other than cycle tubes 40130099 4014 40141010 40149010 40140099 4015 4016 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 7.3% 10.3 3.1% 4.4 1% 2.5% 2.5% 1% 1% 2.3 4.5 1% 1% 1% 1% 1% 4016939001 EPDM Door Seal Kg 4.4% 9.6 1% 82 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 4016999002 General Purpose Metal Fitted/ Metal Bonded / Metal Un- bonded Rubber Parts (Moulded / Extruded) including Engine Mounting and Automotive parts Purpose Relevant General Synthetic Natural Rubber/ Rubber based Rubber compounded sheets/ Rings/ Gaskets 4016999004 Rubber Hawai Chappal 4016999003 4016999005 Rubber Moulded goods in EPDM of different size and shape 4016999006 Rubber Polished brakes 4016000099 Others 4017 Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber Kg 3.5% 5.8 1% Kg Kg Kg Kg 7 % 7.2 5.8 12.8 7.2 4.9% 5.7% 3.2% 1% 1% 1% 1% 1% 1% 1% 1% CHAPTER – 41 RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER 4101 4102 limed, pickled Raw hides and skins of bovine (including buffalo)or equine salted, animals (fresh or or dried, 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 otherwise or preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split. Nil Nil Nil Nil 83 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 Nil Nil Other raw hides and skins (fresh, or salted, dried, limed, pickled otherwise or 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 of Tanned or crust hides and skins animals, other 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 buffalo/calf Lining 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 of cow/ leather leather of 4103 4104 4105 4106 4107 410701 410702 410799 4112 411201 Nil Nil Nil per sq.ft. 5.5% per sq.ft. 5.5% 5.8 3.0 1% Nil Nil Nil 1% 1% 1% 1% 1% 411202 Lining leather of sheep/lamb per sq.ft. 5.5% 84 per sq.ft. 5.5% 5.8 3.0 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 4113 411301 411302 411399 4114 4115 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 Finished leather of goat/kid Lining leather of goat/kid 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 leather articles; leather dust, powder and flour of per sq. ft. per sq. ft. 5.5% 5.5% 1% 5.8 3 per sq. ft. 5.5% 5.8 1% 1% 1% 1% Nil Nil Nil Nil ARTICLES OF LEATHER; SADDLERY AND HARNESS, TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT) CHAPTER – 42 4201 420101 420102 420103 420104 Saddlery and harness for any animal traces, (including 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 including Textiles or Synthetic materials non-leather Per piece Per piece 8.2% 8.2% Per piece 7.8% 91 228 82 Per piece 7.8% 82 1% 1% 1% 1% 85 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 Trunks, suit-cases, vanity- cases, executive-cases, brief- cases, satchels, school cases, binocular spectacle cases, camera cases, musical instrument cases, gun cases, holsters similar and travelling-bags, containers; insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco- pouches, tool bags, sports bags, bottle- cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber or of paper- board, or wholly or mainly covered with such materials or with paper Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, travelling bags similar and /luggages 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 similar containers, with outer surface of plastic or of textile materials Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, travelling bags /luggages and similar containers not covered by items 420201 and 420202 Hand-bags, whether or not with shoulder strap, including those without handle, with outer surface of composition leather or of leather, tariff and of 4202 420201 420202 420203 420204 Per piece 7.9% 263 1% Per piece 7.9% 263 1% Per piece 5.4% 158 1% Per piece 7.9% 132 1% 86 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 patent leather Hand-bags, whether or not with shoulder strap, including those without handle, with outer surface of plastic sheeting or of textile materials including hand bags and shopping bags of cotton 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 or of textile materials Articles of a kind normally carried in the pocket or in the handbag, not covered by tariff items 420207 and 420208 Other outer of surface composition leather or of patent leather articles, with outer Other surface of plastic sheeting or of textile materials Other articles, not covered by tariff items 420210 and 420211 articles, with leather, of of apparel Articles and clothing accessories, of leather or of composition leather Articles of apparel, made of leather 420205 420206 420207 420208 420209 420210 420211 420212 4203 420301 Per piece 6.8% 88 1% Per piece 5.4% 75 1% Per piece 7.9% 43 1% Per piece 6.8% 31 1% Per piece 5.4% 25 Per piece 5.4% Per piece 5.4% Per piece 5.4% 25 25 25 1% 1% 1% 1% Per piece 8.6% 500 1% 87 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 420302 420303 420304 420305 420306 420307 420308 4203099 4204 4205 420501 420502 42050301 42050302 42050303 42050304 42050305 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 in sports namely Golf use Gloves made of synthetic materials or made of leather in combination with synthetic materials Gloves for use 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 in 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 automobile upholstery Leather woven mesh /mats /panels/carpets in rolls or sheets including in belts/braids rolls or cut Leather woven /strips/laces pieces Dog Chew Other of composition leather Other articles made of leather in combination other materials leather/ articles with Per piece 4% 213 1% Per piece 9.3% 18 3.6% 7.7 Per piece 10% 14.4 5.5% 8 per pair 8.5% 18 1% 28 20 150 52 15 15 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% Per pair Per piece 7% 5.3% Per piece Per piece 7% 7% 8.2% 8.2% 3% 3% 2.2% 2.1% 2.1% Per sq. ft Per sq. ft 88 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 4206 4301 4302 4303 430301 4304 4401 4402 2 3 4 5 6 7 Articles of gut (other than silk-worm gut), of goldbeater’s skin, of bladders or of tendons 1% 1% CHAPTER – 43 FURSKINS AND ARTIFICAL FUR;MANUFACTURES THEREOF fur Raw (including skins heads, tails, paws and other pieces or cuttings, suitable for furriers’ use), other than raw hides and skins of headings 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 lining of fur leather skin/artificial fur Artificial thereof fur and articles and Nil Nil Nil Per Piece 8.6% 500 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 wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms Wood charcoal (including shell or nut charcoal), whether or not agglomerated Nil Nil 89 Nil Nil Nil 1% Nil Nil Nil 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 4403 4404 4405 4406 4407 4408 4409 in or rough, the or of bark not or roughly Wood whether stripped sapwood, squared Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking sticks, umbrellas, tool handles or the like; chipwood and the like 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, v-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or end-jointed Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil 1% 1% Nil Nil 90 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 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 Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances 4410 4411 44119900 Both side Prelaminated particle/ MDF Board of relevant Thickness 4411000099 Others 4412 Plywood, veneered panels and similar laminated wood 4412999001 Plywood other than commercial Plywood 4412999002 Commercial Plywood 4412999003 Veneer 4412990099 Others 4413 4414 4415 4416 4417 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 1% 1% 100 Sq.Mtrs. 4.7% 320 415 415 200 1% 4.2% 4.2% 2.2% 1% 1% 2.5% 1% 1% 1% Cu. Mtr Cu. Mtr Cu. Mtr 91 1% 1% 1% 1% 1% 1% 1% 2.5% 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 Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, Shingles and shakes Tableware and kitchenware, of wood 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 4418 4419 4420 4421 1% 2.5% 1% 2.5% 2.5% 2.5% 442101 Handicraft/Artware of wood 442199 Others 2.5% 1% CHAPTER – 45 45 CORK AND ARTICLES OF CORK Nil CHAPTER – 46 2.5% 1% Nil 46 47 MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKET- WARE AND WICKERWORK. PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD Nil Nil CHAPTER – 47 Nil Nil CHAPTER – 48 92 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 PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD 4801 Newsprint, in rolls or sheets Nil Nil 4802 48026120 48026130 48026210 paper Uncoated and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch card and punch tape paper , in rolls or (including rectangular 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 Paper Manila Board/ Colour Printing Paper/NP Printing Paper Paper such as Cyclostyled Paper, Typing Paper, Xerox Paper, Copier Paper, Ruled/ Unruled Paper, Plain Paper, Drawing Sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state 1% 1% 1% 1% Kg 3.7% 1.8 1% 48020099 Others 1% 1% 4803 Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, creped, whether or not crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets 48030010 Ply Tissue paper Rolls Kg 7.2% 4.5 48030020 48030090 Interleaved Facial of Tissue different ply Tissue Wet cleansing of different pack sizes 1% 1% 93 1% 1% 1% Tariff Item Description of goods Unit Drawback Rate 1 2 3 48030099 Others 4804 UNCOATED CRAFT PAPER AND IN PAPERBOARD, SHEETS, ROOLS OTHER THAN THAT OF HEADING 4802 OR 4803 OR 48041100 Kraft Paper/ Deluxe Kraft Paper/ Unbleached Paper 48040099 Others 4805 4806 4807 4808 4809 transparent paper (made Other uncoated paper and paperboard, in rolls or sheets, not or further worked processed than as specified in Note 3 to this Chapter Vegetable parchment, greaseproof papers, tracing papers and glassine and other or glazed translucent papers, in rolls or sheets and Composite by paperboard sticking flat layers of paper or paperboard together with an adhesive), not surface- impregnated, coated whether or not internally reinforced, in rolls or sheets Paper 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 self-copy paper, 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 and or A Drawback when Cenvat facility has not been availed B Drawback when Cenvat facility has been availed Drawback cap per unit in Rs. 5 Drawback cap per unit in Rs. 7 Drawback Rate 6 1% 1% 1% 1% 1% 4 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 94 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 in no and Paper paperboard, coated on one or both sides with kaolin (China clay) or inorganic substances, other with or without a binder, and with coating, other whether or not surface – surface-decorated coloured, rolls or or printed, rectangular (including square) sheets, of any size Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surfacecoloured, surface-decorated or printed, in rectangular or (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810 rolls 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 self-copy Carbon-paper, paper and other copying or transfer papers (other than those 4809), of heading duplicator stencils and offset plates, of paper, whether or not put up in boxes Envelopes, letter cards, plain postcards and correspondence cards, or paperboard; boxes, pouches, wallets writing and compendiums, of paper or paperboard, containing an assortment of paper stationery paper of 4810 4811 4812 4813 4814 4815 4816 4817 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 95 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 4817100001 4817100002 4817100003 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 and post correspondence cards made of : Pulp Board/Grey Board cards Envelopes, letter cards, plain post and correspondence cards made of : Art Board cards 5 4 2 Kg 4.7% Kg 7.9% Kg 7.9% 5.5 6 7 1% 1% 1% 1% 4817000099 Others 1% 4818 Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; cleansing handkerchiefs, tissues, towels, table cloths, serviettes, for babies, tampons, bed sheets household, and sanitary or hospital articles, articles and clothing accessories, of paper cellulose pulp, wadding or webs of cellulose fibres napkins apparel similar paper, of 48180001 Paper Serviettes 48180099 Others 100 pkts of 50 tissues each 3% 1% 22 1% 1% 4819 paper, Cartons, boxes, cases, bags and other packing containers, of paperboard, cellulose wadding or webs of files, cellulose similar letter articles, or paperboard of a kind used in offices, shops or the like trays, of fibres; box paper and 96 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 48191001 48191002 48191099 4820 4820200001 4820200002 4820200003 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 of other albums articles paper Folding Box Board Others Registers, account books, note books, order books, receipt pads, letter books, memorandum pads, diaries and similar articles, excise books, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets of and or stationery, paperboard; 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 Diary/ Book/ Notebook/ Register/ Writing Pad/ Drawing Book Registers, accounts books, note receipt books, order books, books, pads, letter memorandum pads, diaries, : exercise books, made of Printing & Writing Paper. Registers, accounts books, note receipt books, order books, books, pads, letter memorandum pads, diaries, exercise books, made of : Cream Wove Paper. Kg. 3.6% 2.7 1% 1% 1% 1% 1% Kg 6.8% 4 1% Kg 7.7% 5.2 1% Kg 7.9% 4.8 1% 97 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 5 6 7 1% Kg 8.2% 4820200004 4820200005 4820200006 4820200007 4820200008 4820200009 Registers, accounts books, note receipt books, order books, books, pads, letter memorandum pads, diaries, exercise books, made of : Maplitho Paper. Registers, accounts books, note receipt books, order books, books, pads, letter memorandum pads, diaries, exercise books, made of : M.G. Tissue Paper. Registers, accounts books, note receipt books, order books, books, pads, letter memorandum pads, diaries, exercise books, made of : Art Paper/Board. Registers, accounts books, note receipt books, order books, books, pads, letter memorandum pads, diaries, exercise books, made of : Grey Board/Pulp Board. Registers, accounts books, note receipt books, order books, books, pads, letter memorandum pads, diaries, exercise books, made of : Straw Board/Mill Board. File folders/file folders with zips and clips (GSM to be specified) 4820200099 Others 4821 Paper or paperboard labels of all kinds, whether or not printed 48211010 Paper Tags 4821000099 Others 4822 Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened) Kg 8.2% 4 1% Kg 7.9% 5.7 1% Kg 7.9% 2.7 1% Kg 7.9% 2.7 1% Kg. 3.4% 2 1% 1% 1% 1% 98 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 Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paperboard, cellulose wadding or webs of cellulose fibres paper, Moulded Paper Pulp Egg Trays Paper Cones made of relevant paper board 4823 48237010 48239015 4823901801 Metallized Paper (26 GSM to 120 GSM) Double Side Laminates with Barrier Paper Decorative 4823901802 Kg Kg 1 Sq.Mtr x 10.00 mm thickness of 14.5 kg +/- 2.5% 4823901803 Industrial Laminates (Paper based electrical) 4823901804 Industrial Laminates (paper based mechanical) Kg Kg 4823901805 Single Side Laminates with barrier paper Decorative 1 sq meter x 1 mm Thickness of wt. 1.45 Kg +/-2.5% 4823901806 Decorative handicraft made of papier mache articles 4823000099 Others 1% 5% 3.9% 2.2 4.5 1% 1% 1% 5.5% 49.5 1% 2.8% 4.3 4 7 2.5% 8.2% 4.3% 1% 1% 1% 1% 1% 1% CHAPTER – 49 PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRODUCTS OF THE PRINTING INDUSTRY; MANUSCRIPTS, TYPESCRIPTS AND PLANS 4901 Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets 99 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 4901990001 4901990002 Single/ Multi Colour Printed Books with/ without Soft/ Hard, PVC/ BOPP Laminated Jacket Cover newsprint Books all sorts, other than those made of and excluding educational books made out of duty paid writing /printing paper. Kg 4.8% 3.6 1% Kg 7.9% 5.4 4901000099 Others 1% 4902 Newspapers, journals and periodicals, whether or not illustrated containing or advertising material 49029020 Periodicals/ Magazines other than those made of newsprint. Kg 7.9% 4.5 1% 1% 1% 1% 1% 1% 1% 1% 1% 4902000099 Others 4903 4904 4905 4905999001 4905999002 Children's picture, drawing or colouring books in printed Music, manuscript, whether or not bound or illustrated or Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical and globes, printed plans Maps and hydrographic or similar charts of all kinds including atlases, wall maps, printed plans topographical made of :Printing & Writing Paper Maps and hydrographic or similar charts of all kinds including atlases, wall maps, plans topographical printed made of : Cream Wove Paper Kg 7.9% 5.6 1% Kg 7.9% 4.9 1% 100 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 4905999003 4905999004 4905999005 4905999006 4905999007 4905999008 4905900099 4906 Maps and hydrographic or similar charts of all kinds including atlases, wall maps, plans topographical printed made of : Maplitho Paper Maps and hydrographic or similar charts of all kinds including atlases, wall maps, printed plans topographical made of : M.G. Tissue Paper Maps and hydrographic or similar charts of all kinds including atlases, wall maps, printed plans topographical made of : Art Paper/Board Maps and hydrographic or similar charts of all kinds including atlases, wall maps, plans topographical printed made of : Grey Board/Pulp Board Maps and hydrographic or similar charts of all kinds including atlases, wall maps, printed plans topographical made of : Straw Board/Mill Board Printed postcard and / or greeting cards made from art paper/art board. and drawings Others for Plans engineering, architectural, commercial, industrial, similar or topographical purposes, originals being drawn by hand; hand-written photographic texts; reproductions on sensitised paper and carbon copies of the foregoing Kg 7.9% 5.2 1% Kg 7.9% 4.5 1% Kg 7.9% 5.8 1% Kg 7.9% 2.7 1% Kg 7.9% 2.5 1% 5.8 Kg 7.9% 1% 1% 1% 1% 1% 101 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 and share Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, face value; a recognized paper; stamp-impressed forms; bank-notes; cheque bond or stock, certificates similar documents of title Transfers (decalcomanias) illustrated or Printed postcards; cards bearing personal greetings, messages or announcements, illustrated, whether or not with or without envelopes or trimmings Calendars printed, blocks Other printed matter, including printed pictures and photographs any kind, including calendar printed of Silk-worm cocoons suitable for reeling Raw silk (not thrown) 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) 4907 4908 4909 4910 4911 5001 5002 5003 5004 5005 5006 500601 1% 1% 1% 1% 1% CHAPTER – 50 Silk 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% Kg Kg 11.7% 148 8.5% 107 11.7% 30 8.5% 21.8 Kg 11.7% 148 8.5% 107 102 Tariff Item Description of goods Unit 1 2 500602 Others 5007 500701 500702 500703 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 3 Kg Kg Kg Kg 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. 4 11.7% 5 30 6 7 8.5% 21.8 11% 11% 11% 330 5.9% 177.0 71 44 5.9% 5.9% 38.5 23.5 CHAPTER – 51 Wool, Fine or Coarse Animal hair, Horsehair Yarn and Woven Fabrics 5101 Wool, not carded or combed 5102 5103 5104 5105 510501 510502 5106 510601 510602 510603 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 animal hair, combed wool in fragments) Wool tops Others Yarn of carded wool, not put up for retail sale fine or coarse or carded (including combed 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. 1% 1% 1% 1% 1% 1% 1% 1% Kg 4.4% 1% Kg 4.8% Kg 5.7% 19 26 30 3.8% 1% 16 3.9% 20.7 4.3% 22.7 Kg 4.8% 16.2 3.9% 13.1 103 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 510604 510605 510606 510607 510608 5107 510701 510702 510703 510704 510705 510706 510707 510708 5108 510801 510802 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 Kg 5.7% 19 4.3% 14.3 Kg 6.5% 19.9 3.9% 11.9 Kg Kg Kg 7.2% 4.8% 5.7% Kg 4.8% Kg 5.7% 20.6 9.6 12.7 26 30 4.3% 12.3 3.9% 4.3% 7.8 9.5 3.9% 20.7 4.3% 22.7 Kg 4.8% 16.2 3.9% 13.1 Kg 5.7% 19 4.3% 14.3 Kg 6.5% 19.9 3.9% 11.9 7.2% 4.8% 5.7% 4.8% 5.7% Kg Kg Kg Kg Kg 104 20.6 9.6 12.7 26 30 4.3% 12.3 3.9% 4.3% 7.8 9.5 3.9% 4.3% 20.7 22.7 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 4.8% 5.7% 26 30 3.9% 4.3% 20.7 22.7 Yarn of wool or fine animal hair, put up for retail sale Grey Dyed Yarn of coarse animal hair or (including of gimped yarn), horsehair whether or not put up for retail sale Grey Dyed horse-hair 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 animal hair or of horse hair fabrics of coarse Grey Dyed 5109 510901 510902 5110 511001 511002 5111 511101 511102 511103 511104 5112 511201 511202 511203 511204 5113 511301 511302 52 Kg Kg Kg Kg 4.8% 5.7% Kg 5.1% Kg Kg Kg 6.0% 5.7% 6.5% Kg 5.1% Kg Kg Kg Kg Kg 6.0% 5.7% 6.5% 4.6% 5.3% CHAPTER – 52 Cotton 105 9.6 12.7 60 65 33.3 42 60 65 33.3 42 22.1 26.2 3.9% 4.3% 7.8 9.5 2.6% 30.3 3.2% 2.6% 3.2% 34.5 15.2 20 2.6% 30.3 3.2% 2.6% 3.2% 2.6% 3.2% 34.5 15.2 20 12.5 15.8 Tariff Item Description of goods Unit 2 3 1 5201 5202 5203 5204 5205 520501 520502 5206 520601 520602 5207 520701 520702 5208 520801 520802 520803 520804 5209 520901 520902 520903 carded or Cotton, not combed Cotton waste (including yarn waste and garnetted stock) Cotton, carded or combed Cotton thread, sewing whether or not put up for retail sale 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 A Drawback when Cenvat facility has not been availed B Drawback when Cenvat facility has been availed Drawback cap per unit in Rs. 5 Drawback Rate 4 Nil 1% 1% KG 2.9% 8.8 Nil Nil Nil Nil Nil Nil 3.7% 4.2% 4.2% 4.2% 3.7% 4.2% 4.2% KG KG KG KG KG KG KG 106 12 14 14 14 12 14 14 Drawback cap per unit in Rs. 7 Drawback Rate 6 Nil 1% 1% 1% Nil Nil Nil Nil Nil Nil 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 3 KG KG KG 4 4.2% 4.3% 4.6% 5 14 16.2 17.4 6 1% 1% 1% 1 520904 520905 520906 5210 2 Real Madras Handkerchiefs Denim fabrics Denim fabrics containing 1% or more by weight of spandex/ lycra/elastane Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man- made fibres, weighing not more than 200 g/m2 521001 521002 Grey Dyed KG KG 4.2% 4.7% 15 18.5 1% 1% Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man- made fibres, weighing more than 200 g/m2 Grey Dyed Other woven cotton fabrics of Grey Dyed 5211 521101 521102 5212 521201 521202 KG KG KG KG 4.2% 4.7% 3.7% 4.2% 15 18.5 12 14 CHAPTER – 53 1% 1% 1% 1% 53 Other Vegetable Textile Fibres; Paper yarn and Woven Fabrics of Paper yarn 5301 5302 Flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock) True hemp (Cannabis sativa L), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garnetted stock) 1% 1% 1% 1% 107 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 5303 Jute and other textile bast fibres (excluding flax, true hemp and ramie), raw or processed but not spun; tow and waste of these fibres (including yarn waste and garnetted stock) 5304 Omitted Coconut, (Manila abaca 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) Flax yarn Grey Dyed Yarn of jute or of other textile bast fibres of heading 5303 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 Woven vegetable woven fabrics of paper yarn fabrics of other fibres; textile 5305 5306 530601 530602 5307 5308 5309 530901 530902 5310 5311 54 5401 1% 1% 1% 1% KG KG KG KG 7.6% 8.5% 2.3% 1% 6.4% 7.4% 1% 1 % 17.7 22 31.5 36.6 10 12.2 12.3 14.8 4.3% 4.7% 1% 1% 2.5% 3% 1% 1% CHAPTER – 54 Man-made filaments Sewing thread of man-made filaments, whether or not put up for retail sale KG 9.6% 18.2 2.2% 4.2 108 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 5402 540201 540202 540203 540204 5403 540301 540302 5404 by outside, filament plant for Synthetic yarn (other than sewing thread), not put up for retail sale, synthetic including monofilament of less than 67 decitex texturised/twisted Polyester manufactured yarn(Grey), from the Terminal Excise Duty paid filament yarn procured from a manufacturer who does not have the facilities in his factory and (including equipment) the manufacture of filament yarns of Chapter 54. Polyester texturised/twisted yarn(Dyed) manufactured from the Terminal Excise Duty paid filament yarn procured from outside, by a manufacturer the who does not have factory in facilities and (including equipment) the manufacture of filament yarns of Chapter 54 Others (Grey) Others (Dyed) yarn Artificial (other than sewing thread), for retail not put sale, artificial mono including than 67 filament of decitex Grey Dyed his plant for filament less KG 9.6% 13 1.4% 2.0 KG 10.8% 16 1.8% 2.7 KG KG 1.4% 1.8% 2 2.7 1.4% 1.8% 2 2.7 KG KG 1% 1.2% 2 2.4 1% 1.2% 2 2.4 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 109 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 540401 540402 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 including yarn, 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 Man- made Filament Yarn and/or Man-made Staple Fibre (Grey) Woven fabrics containing less than 85% by weight of Man- made Filament Yarn and/or 5405 540501 540502 5406 540601 540602 5407 540701 540702 540703 540704 540705 540706 3 KG KG KG KG KG KG 4 1.4% 1.8% 1% 1.2% 1% 1.2% KG 7.2% KG 8 % 5 2 2.7 2 2.4 2 2.4 20 23 6 1.4% 1.8% 1% 1.2% 1% 1.2% 7 2 2.7 2 2.4 2 2.4 1.3% 3.6 1.5% 4.3 KG 7.7 % 22 1.3 % 3.7 KG 8.6% 26 1.5% 4.5 KG 6.6% KG 7.5% 110 21 25 1.3% 4.1 1.5% 5 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 5408 540801 540802 540803 540804 540805 540806 55 5501 5502 5503 5504 Man-made (Dyed)) Staple Fibre Woven fabrics of artificial including yarn, filament 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 man- made filament yarn and / or man-made staple fibre (Grey) Woven fabrics containing less than 85% by weight of man- made filament yarn and / or man-made staple fibre (Dyed) KG 7.6% KG 8.5% 21 25 1.3% 3.6 1.5% 4.4 KG 7.7% 22 1.3% 3.7 KG 8.6% 26 1.5% 4.5 KG 6.6% 21 1.3% 4.1 KG 7.5% 25 1.5% 5.0 CHAPTER – 55 Man Made Staple Fibres Synthetic filament tow Artificial filament tow Synthetic staple fibres, not carded, combed or otherwise processed for spinning Artificial staple fibres, not carded, combed or otherwise processed for spinning KG KG KG 2.2% 1% 2.2% KG 1% 111 1.3 1.1 2 1.3 2.2% 1% 2.2% 1.3 1.1 2 1% 1.3 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 1 5505 5506 5507 5508 5509 550901 550902 550903 550904 550905 550906 550907 550908 5510 551001 551002 Waste (including noils, yarn waste and garnetted stock) of man-made fibres staple fibres, Synthetic carded, combed or otherwise processed for spinning staple fibres, Artificial carded, combed or otherwise processed for spinning Sewing thread of man-made staple fibres, whether or not put up for retail sale (other Yarn 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 than sewing (other 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) 7 1 2 KG 9.3% 4.8 2% KG 2.2% 2 2.2% KG 1% 1.3 1% 1.3 KG 9.4% 19.4 1.4% 2.9 9.4% 10.3% 7.1% 18 21 10 1.4% 1.8% 1.8% 7.6% 12.8 2.3% 7.9% 15.8 2.9% 8.1% 7.1% 7.3% 10.2% 10.9% 17.9 9 10.4 17 20 3.1% 1.8% 2.1% 1.1% 1.4% 2.7 3.7 2.5 2.9 5.8 6.9 2.3 3.0 1.8 2.6 KG KG KG KG KG KG KG KG KG KG 112 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 551003 551004 551005 551006 Other yarn, mixed mainly or solely with cotton (Grey) Other yarn, mixed mainly or solely with cotton (Dyed) Other yarn, mixed mainly or fine solely with Wool or animal hair (Grey) Other yarn, mixed mainly or solely with Wool or fine animal hair (Dyed) 551007 551008 Other (Grey) Other( Dyed) 5511 551101 551102 551103 551104 551105 551106 551107 551108 5512 551201 551202 (other than sewing Yarn 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 fine solely with Wool or 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 5 11 6 1.3% 7.7% KG KG 8% 13.5 1.6% 7 1.9 2.7 KG 8.6% 17.2 2% 4 KG KG KG KG KG KG KG 8.9% 7.7% 8% 9.4% 10.3% 7.1% 19.7 10 11.4 18 21 10 2.2% 1.3% 1.5% 1.4% 1.8% 1.8% 7.6% 12.8 2.3% KG 7.9% 15.8 2.9% 8.1% 7.1% 7.3% 17.9 9 10.4 3.1% 1.8% 2.1% 8% 8.8% 23 26 1.1% 1.3% KG KG KG KG KG 113 4.9 1.7 2.1 2.7 3.7 2.5 2.9 5.8 6.9 2.3 3.0 3.2 3.8 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 5513 Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170g/m2 551301 551302 Grey Dyed KG KG 6.7% 7.5% 5514 551401 551402 5515 551501 551502 551503 551504 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 fabrics of Grey Dyed Other woven 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 Man-made /or 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) 5516 Woven fabrics of artificial staple fibres 551601 551602 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) 21 23 21 23 1.1% 1.3% 3.4 4 1.1% 1.3% 3.4 4 KG KG 6.7% 7.5% KG 8% 23 1.1% 3.2 KG 8.8% 26 1.3% 3.8 KG 6.5% 21 1.1% 3.6 KG 7.4% 22.4 1.3% 3.9 KG 8% 23 1.1% 3.2 KG 8.8% 26 1.3% 3.8 114 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 551603 551604 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) KG 6.5% 21 1.1% 3.6 KG 7.4% 22.4 1.3% 3.9 CHAPTER – 56 Wadding, Felt and Non-Woven; special yarns; twine, cardage, ropes and cables and Articles thereof 5601 Wadding of textile materials and articles thereof; textile fibres, not exceeding 5 mm in length (flock), textile dust and mill neps 560101 560102 560103 Of Wool Of MMF Of Cotton and others 5602 560201 560202 560203 5603 560301 560302 560303 5604 Felt, whether not impregnated, coated, covered or laminated or 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 KG KG KG KG KG KG KG KG 4.8% 7.4% 3.5% 4.8% 7.4% 3.5% 4.8% 7.4% 3.5% 9 11.7 7.3 9 11.7 7.3 9 11.7 7.3 3.1% 1% 1% 3.1% 1% 1% 3.1% 1% 1% 5.8 5.8 5.8 KG 8% 12.7 2.4% 3.8 115 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 5605 Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of 5404 or 5405, heading combined with metal in the form of thread, strip or powder or covered with metal 560501 560502 Imitation Zari Others KG 2.7% 1% 13.6 2.7% 1% 13.6 5606 Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale- yarn 560601 560602 560603 Of Wool Of MMF Of Cotton and others Twine, cordage, ropes and or not cables, whether plaited and whether or not impregnated, coated, covered or sheathed with rubber or plastics or braided 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 textile materials: Polyamide tyre cord twine Others of plastic materials Others of MMF Fishing nets man-made 5607 560701 560702 560703 560704 5608 560801 560802 560803 560804 4.8% 7.4% 3.5% 9 11.7 7.3 3.1% 1% 1% 5.8 11.4% 9.9% 8.4% 3.5% 11.4% 9.9% 8.4% 12% 36 13.5 13.5 7.3 36 13.5 13.5 60 4.1% 2.4% 2.4% 1% 4.1% 2.4% 2.4% 2.6% 12.9 3.2 3.8 12.9 3.2 3.8 13 KG KG KG KG KG KG KG KG KG KG KG 116 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 2 Others Articles of yarn, strip or the like of heading 5404 or 54 05, twine, cordage, rope or cables, elsewhere specified or included not 3 KG 4 3.5% KG 3.5% 5 7.3 7.3 CHAPTER – 57 Carpets and Other Textile Floor Coverings 1 560805 5609 57 5701 570101 570102 570103 570199 5702 570201 Carpets and other textile floor coverings, knotted, whether or not made up Of Wool or fine animal hair Of Silk Of man made fibres Others Carpets and other textile floor coverings, woven, not tufted or flocked, whether or including not made up, "Schumacks", "Kelem", "Karamanie" and similar hand-woven rugs Of wool or fine animal hair 570202 Of silk 570203 Of man made fibres 570204 Of Cotton 570205 Of Jute 570206 Of Coir 570299 5703 570301 570302 570399 5704 woollen Others Carpets and other textile floor tufted, coverings, whether or not made up Tufted coverings, all sorts Of man made fibres Others Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up floor 9.2% 14.5% 8.9% 2.5% 362 2573 267 10% 14.5% 9.1% 8.9 % 3.5% 3.5% 2.5% 10.4% 10.3% 2.5% 300 982 171 29 297 205 Sqm Sqm Sqm Sqm Sqm Sqm KG Sqm Sqm 117 Drawback cap per unit in Rs. 7 118 1419 87 90 542 47 12 86 50 6 1% 1% 3% 8% 2.9% 1% 3% 8% 2.5% 3.7% 1% 1% 1% 3% 2.5% 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 570401 570402 570499 5705 570501 570502 2 Of wool Of man made fibres Others Other carpets and other textile coverings, floor 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 by weight predominates 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 3 Sqm Sqm 4 8.8% 8.8% 2.5% 5 183 183 6 2.6% 2.6% 1% 7 54 54 KG 8.9 % 29 3.7% 12 KG 8.9 % 29 3.7% 12 570503 Other 2.5% 1% 58 5801 580101 580102 580103 5802 CHAPTER – 58 Special Woven Fabrics; Tufted Textile Fabrics; Lace; Tapestries; Trimmings; Embroidery 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 KG KG KG 4.8% 7.4% 3.5% 19.5 24 10 3.1% 1% 1% 12.6 KG 4.8% 25.2 1% 5803 Gauze, other than narrow fabrics of heading 5806 KG 4.8% 11.4 1% 118 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 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 example, (for tapestries 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) the than shape knitted Of Man Made Fibres Of Cotton and others Labels, badges and similar articles of textile materials, in the piece, in strips or cut to size, not or embroidered Braids piece; in ornamental trimmings in the piece, without embroidery, or other crocheted; tassels, pompons and similar articles fabrics of metal Woven 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 or included Imitation Zari Others Embroidery in the piece, in strips or in motifs specified 5804 5805 5806 580601 580602 5807 5808 5809 580901 580902 5810 KG 4.8% 11.4 1% KG 4.8% 11.4 1% KG KG 7.4% 3.6% 17.4 8.7 KG 4.8% 11.4 1% 1% 1% KG 4.8% 11.4 1% KG 2.7% 1% 13.6 2.7% 1% 13.6 119 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 581001 Of Silk 581099 5811 Others Quilted textile products in the piece, composed of one or more textile materials assembled with stitching or padding by otherwise, than other embroidery of heading 5810 layers of Per Kg. of Silk content KG 11% 4.8% 330 25.2 5.9% 1% KG 4.8% 11.4 1% 7 177 CHAPTER – 59 59 Impregnated, Coated, Covered or Laminated Textile Fabrics; Textile Articles of a kind suitable for Industrial use or for like; used tracing Textile fabrics coated with amylaceous gum substances, of a kind used for the outer covers of books or the cloth; prepared painting canvas; buckram similar and stiffened textile fabrics of a kind 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 Textile fabrics, impregnated, coated, covered or laminated with plastics, other than those of heading 5902 Of Man Made Fibres Of Cotton and others 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 5901 590101 590102 5902 5903 590301 590302 5904 KG KG KG 8.1% 3.8% 12.7 8.1 2.3% 1% 3.6 10.8% 35 2.3% 7.4 KG KG 8.1% 3.8% 12.7 8.1 2.3% 1% 3.6 120 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. 4 8.1% 3.8% 8.1% 3.8% 8.1% 3.8% 5 12.7 8.1 12.7 8.1 12.7 8.1 6 2.3% 1% 2.3% 1% 2.3% 1% 7 3.6 3.6 3.6 Tariff Item Description of goods Unit 2 Of Man Made Fibres Of Cotton and others Textile wall coverings Of Man Made Fibres Of Cotton and others Rubberised fabrics, textile other than those of heading 5902 Of Man Made Fibres Of Cotton and others 3 KG KG KG KG KG KG fabrics otherwise Textile or impregnated, canvas covered; scenery, theatrical being studio back-cloths or the like painted coated 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 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 KG KG 8.1% 3.8% 12.7 8.1 2.3% 1% 3.6 Kg Kg 8.1% 3.8% 12.7 8.1 2.3% 1% Kg. Kg. 8.1% 3.8% 12.7 8.1 2.3% 1% 3.6 3.6 Kg Kg 8.1% 3.8% 12.7 8.1 2.3% 1% 3.6 121 1 590401 590402 5905 590501 590502 5906 590601 590602 5907 590701 590702 5908 590801 590802 5909 590901 590902 5910 591001 591002 5911 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 591101 591102 Of Man Made Fibres Of Cotton and others 3 Kg. Kg. 4 8.1% 3.8% 5 12.7 8.1 6 2.3% 1% 7 3.6 CHAPTER – 60 Knitted or crocheted fabrics 60 6001 600101 600102 600103 6002 600201 600202 600203 6003 Pile fabrics, including "long pile" terry fabrics and fabrics, knitted or crocheted Of Wool Of Man Made Fibres Of Cotton and others 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 Of Man Made Fibres Of Cotton and others Knitted or crocheted fabrics of a width not exceeding 30 cm , other than those of heading 6001 or 6002 600301 600302 600303 Of Wool Of Man Made Fibres Of Cotton and others 6004 Knitted or crocheted fabrics of a width exceeding 30 cm , containing by weight 5% or more of elastomeric yarn or rubber thread, other than those of heading 6001 600401 600402 600403 Of Wool Of Man Made Fibres Of Cotton and others 4.9% 7.5% 4.2% 19.8 24.6 15.6 3.1% 1% 1% 12.5 4.9% 7.5% 4.2% 4.9% 7.5% 4.2% 19.8 24.6 15.6 19.8 24.6 15.6 3.1% 1% 1% 3.1% 1% 1% 12.5 12.5 4.9% 7.5% 4.2% 19.8 24.6 15.6 3.1% 1% 1% 12.5 Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. 122

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