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 Warp fabrics knit (including those made on galloon knitting machines), other than those of headings 6001 to 6004 Kg. Kg. Kg. Of Wool Of Man Made Fibres Of Cotton and others Other knitted or crocheted fabrics Of Wool Of Man Made Fibres Of Cotton and others 3.1% 1% 1% 4.9% 7.5% 4.2% 3.1% 1% 1% 4.9% 7.5% 4.2% 19.8 24.6 15.6 19.8 24.6 15.6 Kg. Kg. Kg. 12.5 12.5 CHAPTER – 61 Apparel and Clothing Accessories, Knitted or Crocheted Articles of 6005 600501 600502 600503 6006 600601 600602 600603 61 6101 610101 610102 Men's or boys' overcoats, capes, carcoats, cloaks, ski- (including anoraks jackets), wind-cheaters, wind- jackets and similar articles, knitted or crocheted, other than those of heading 6103 Of Cotton Of Blend containing Cotton and Man Made Fibre 610103 Of Man Made Fibres 610104 610105 610106 610107 610108 610199 Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Of others 42 44 45 80 20 41 44 44 34 2.2% 2.2% 2.4% 3.6% 3.6% 2.9% 2.2% 2.2% 2.2% 12 11.3 11.4 28.9 7.2 16 11.3 12 9.9 piece piece piece piece piece piece piece 7.5% 8.6% 9.5% 10% 10% 7.5% 8.6% piece 8% piece 7.5% 123 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 capes, (including Women's or girls' overcoats, cloaks, car-coats, anoraks ski- jackets), wind-cheaters, wind- jackets and similar articles, knitted or crocheted, other than those of heading 6104 Of Cotton Of Blend containing Cotton and Man Made Fibre 6102 610201 610202 610203 Of Man Made Fibres 610204 610205 610206 610207 610208 610299 6103 610301 61030101 61030102 Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Of others Men's suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other swim wear), than knitted or crocheted Suits, ensembles, jackets, blazers, trousers Of Cotton boys' or Of Blend containing Cotton and Man Made Fibre 61030103 Of Man Made Fibres 61030104 61030105 61030106 61030107 61030108 Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of Cotton containing 1% or more by weight of spandex/ lycra/elastane piece piece piece piece piece piece piece 7.5% 8.6% 9.5% 10% 10% 7.5% 8.6% piece 8% piece 7.5% piece piece piece piece piece piece piece 7.5% 8.6% 9.5% 10% 10% 7.5% 8.6% piece 8% 124 42 44 45 80 20 41 44 44 34 42 44 45 80 20 41 44 44 2.2% 2.2% 2.4% 3.6% 3.6% 2.9% 2.2% 2.2% 2.2% 2.2% 2.2% 2.4% 3.6% 3.6% 2.9% 2.2% 12 11.3 11.4 28.9 7.2 16 11.3 12 9.9 12 11.3 11.4 28.9 7.2 16 11.3 2.2% 12 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 61030199 610302 61030201 61030202 Of others Others Of Cotton Of Blend containing Cotton and Man Made Fibre 61030203 Of Man Made Fibres 61030204 61030205 61030206 61030207 61030208 61030299 6104 Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Of others Women's or girls' suits, ensembles, jackets, blazers, dresses, divided skirts, skirts, trousers, bib and brace overalls, breeches and shorts than swim wear), knitted or crocheted (other 610401 Suits, blazers, trousers ensembles, jackets, 61040101 Of Cotton 61040102 Of Blend containing Cotton and Man Made Fibre 61040103 Of Man Made Fibres 61040104 61040105 61040106 61040107 61040108 61040199 610402 61040201 Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Of others Others Of Cotton piece 7.5% piece piece piece piece piece piece piece 7.5% 8.6% 9.5% 10% 10% 7.5% 8.6% piece 8% piece 7.5% piece piece piece piece piece piece piece 7.5% 8.6% 9.5% 10% 10% 7.5% 8.6% piece 8% piece 7.5% piece 125 7.5% 5 34 36 38 40 62 17 41 38 38 25 42 44 45 80 20 41 44 44 34 36 6 2.2% 2.2% 2.2% 2.4% 3.6% 3.6% 2.9% 2.2% 2.2% 2.2% 2.2% 2.2% 2.4% 3.6% 3.6% 2.9% 2.2% 2.2% 2.2% 7 9.9 10.4 9.8 9.9 22.7 6.1 16 9.8 10.4 7.3 12 11.3 11.4 28.9 7.2 16 11.3 12 9.9 2.2% 10.4 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 61040202 Of Blend containing Cotton and Man Made Fibre 61040203 Of Man Made Fibres 61040204 61040205 61040206 61040207 61040208 61040299 6105 Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Of others Men's or boys' shirts, knitted or crocheted 610501 Of Cotton 610502 Of Blend containing Cotton and Man Made Fibre 610503 Of Man Made Fibres 610504 610505 610506 610507 610508 610599 6106 Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Of others Women's or girls' blouses, shirts shirt-blouses, and knitted or crocheted 610601 Of Cotton 610602 Of Blend containing Cotton and Man Made Fibre 610603 Of Man Made Fibres 610604 610605 610606 Of Silk (other than containing Noil silk) Of Noil Silk Of Wool piece piece piece piece piece piece 8.6% 9.5% 10% 10% 7.5% 8.6% piece 8% piece 7.5% piece piece piece piece piece piece piece 7.5% 8.6% 9.5% 10% 10% 7.5% 8.6% piece 8% piece 7.5% piece piece piece piece piece piece 126 7.5% 8.6% 9.5% 10% 10% 7.5% 5 38 40 62 17 41 38 38 25 36 38 40 62 17 41 38 38 25 36 38 40 62 17 41 6 7 2.2% 2.4% 3.6% 3.6% 2.9% 2.2% 2.2% 2.2% 2.2% 2.2% 2.4% 3.6% 3.6% 2.9% 2.2% 2.2% 2.2% 2.2% 2.2% 2.4% 3.6% 3.6% 2.9% 9.8 9.9 22.7 6.1 16 9.8 10.4 7.3 10.4 9.8 9.9 22.7 6.1 16 9.8 10.4 7.3 10.4 9.8 9.9 22.7 6.1 16 2.2% 2.1% 2.1% 3.4% 3.4% 2.7% 2.1% 11.7 9.8 8.9 26.8 6.8 14.3 9 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 1 610607 610608 610699 6107 610701 61070101 61070102 Of Blend containing Wool and Man Made Fibre Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Of others Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted Night shirts, pyjamas, bath dressing robes gowns/underpants and similar articles Of Cotton and Of Blend containing Cotton and Man Made Fibre 61070103 Of Man Made Fibres 61070104 61070105 61070106 61070107 61070108 61070199 610702 61070201 61070202 Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Of others Others (briefs and similar articles) Of Cotton Of Blend containing Cotton and Man Made Fibre 61070203 Of Man Made Fibres 61070204 61070205 61070206 61070207 61070208 Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of Cotton containing 1% or piece 8.6% piece 8% piece 7.5% piece piece piece piece piece piece piece 7.5% 8.6% 9.5% 10% 10% 7.5% 8.6% piece 8% piece 7.5% 7.5% 8.6% 9.5% 10% 10% 7.5% 8.6% 8% piece piece piece piece piece piece piece piece 127 5 38 38 25 26 28 29 62 17 33 28 28 25 12 13 13 53 19 12 13 13 6 7 2.2% 9.8 2.2% 2.2% 10.4 7.3 2.2% 2.2% 2.4% 3.6% 3.6% 2.9% 2.2% 2.2% 2.2% 2.2% 2.2% 2.4% 3.6% 3.6% 2.9% 2.2% 2.2% 7.7 7.2 7.2 22.7 6.1 12.8 7.2 7.7 7.3 3.5 3.3 3.3 19.1 6.9 4.6 3.3 3.5 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 61070299 6108 610801 61080101 61080102 dresses, more by weight of spandex/ lycra/elastane Others slips, Women's or girls' petticoats, briefs, panties, night pyjamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted Night pyjamas, negligees bath robes and slips, dressing Petticoats and similar articles Of Cotton dresses, gowns, Of Blend containing Cotton and Man Made Fibre 61080103 Of Man Made Fibres 61080104 61080105 61080106 61080107 61080108 61080199 610802 61080201 61080202 Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Of others Others ( Briefs, Panties and similar articles) Of Cotton Of Blend containing Cotton and Man Made Fibre 61080203 Of Man Made Fibres 61080204 61080205 61080206 61080207 61080208 Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of Cotton containing 1% or more by weight of spandex/ lycra/elastane piece 7.5% piece piece piece piece piece piece piece 7.5% 8.6% 9.5% 10% 10% 7.5% 8.6% piece 8% piece 7.5% piece piece piece piece piece piece piece 7.5% 8.6% 9.5% 10% 10% 7.5% 8.6% piece 8% 128 5 9 26 28 29 62 17 33 28 28 25 12 13 13 53 19 12 13 13 6 7 2.2% 2.9 2.2% 2.2% 2.4% 3.6% 3.6% 2.9% 2.2% 2.2% 2.2% 2.2% 2.2% 2.4% 3.6% 3.6% 2.9% 2.2% 2.2% 7.7 7.2 7.2 22.7 6.1 12.8 7.2 7.7 7.3 3.5 3.3 3.3 19.1 6.9 4.6 3.3 3.5 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 61080299 Others piece 7.5% 6109 T-shirts, singlets and other vests, knitted or crocheted 610901 Of Cotton 610902 Of Blend containing Cotton and Man Made Fibre 610903 Of Man Made Fibres 610904 610905 610906 610907 610908 610999 6110 Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Of others Jerseys, pullovers, cardigans, waistcoats an similar articles, knitted or crocheted 611001 Of Cotton 611002 Of Blend containing Cotton and Man Made Fibre 611003 Of Man Made Fibres 611004 611005 611006 611007 611008 611099 6111 Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Of others Babies' garments and clothing accessories, or crocheted knitted 611101 Of Cotton 611102 Of Blend containing Cotton and Man Made Fibre piece piece piece piece piece piece piece 7.5% 8.6% 9.5% 10% 10% 7.5% 8.6% piece 8% piece 7.5% piece piece piece piece piece piece piece 7.5% 8.6% 9.5% 10% 10% 7.5% 8.6% piece 8% piece 7.5% 7.5% 8.6% piece piece 129 5 9 26 28 29 62 17 33 28 28 25 60 65 66 120 31 68 65 65 58 22 24 6 2.2% 2.2% 2.2% 2.4% 3.6% 3.6% 2.9% 2.2% 2.2% 2.2% 2.2% 2.2% 2.4% 3.6% 3.6% 2.9% 2.2% 2.2% 2.2% 2.2% 2.2% 7 2.9 7.7 7.2 7.2 22.7 6.1 12.8 7.2 7.7 7.3 17.3 16.4 16.5 43.3 11.2 26.4 16.4 17.3 16.9 6.5 6.1 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 611103 Of Man Made Fibres 611104 611105 611106 611107 611108 611199 6112 611201 611202 Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Others Track suits, ski suits and swimwear, or crocheted Of Cotton knitted Of Blend containing Cotton and Man Made Fibre 611203 Of Man Made Fibres 611204 611205 611206 611207 611208 611299 6113 Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Of others Garments, made up of knitted or of heading 5903, 5906 or 5907 crocheted fabrics 611301 Of Cotton 611302 Of Blend containing Cotton and Man Made Fibre 611303 Of Man Made Fibres 611304 611305 611306 611307 Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre piece piece piece piece piece 9.5% 10% 10% 7.5% 8.6% piece 8% piece 7.5% piece piece piece piece piece piece piece 7.5% 8.6% 9.5% 10% 10% 7.5% 8.6% piece 8% piece 7.5% 7.5% 8.6% 9.5% 10% 10% 7.5% 8.6% KG KG KG KG KG KG KG 130 5 24 32 12 25 24 24 19 30 32 33 62 17 33 32 32 25 60 65 66 310 105 66 65 6 2.4% 3.6% 3.6% 2.9% 2.2% 2.2% 2.2% 2.2% 2.2% 2.4% 3.6% 3.6% 2.9% 2.2% 2.2% 2.2% 2.2% 2.2% 2.4% 3.6% 3.6% 2.9% 2.2% 7 6.2 11.5 4.7 9.3 6.1 6.5 5.5 8.6 8.2 8.3 22.7 6.1 12.8 8.2 8.6 7.3 17.3 16.4 16.5 111.8 37.9 25.3 16.4 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 1 611399 6114 611401 611402 Others Other garments, knitted or crocheted Of Cotton Of Blend containing Cotton and Man Made Fibre 611403 Of Man Made Fibres 611404 611405 611406 611407 611499 6115 611501 611502 Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Others Panty hose, tights, stockings, socks and other hosiery, graduated including (for compression example, for varicose veins) and footwear without applied soles, knitted or crocheted Of Cotton hosiery stockings Of Blend containing Cotton and Man Made Fibre 611503 Of Man Made Fibres 611504 611505 611506 611507 611508 611599 6116 611601 611602 611603 Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Others Gloves, mittens and mitts, knitted or crocheted Of Cotton Of Blend containing Cotton and Man Made Fibre Of Man Made Fibres KG 7.5% 7.5% 8.6% 9.5% 10% 10% 7.5% 8.6% 7.5% 7.5% 8.6% 9.5% 10% 10% 7.5% 8.6% 8% 7.5% 7.5% 8.6% 9.5% KG KG KG KG KG KG KG KG KG KG KG KG KG KG KG KG KG KG KG KG 131 5 53 60 65 66 310 105 66 65 53 60 65 66 310 105 66 65 65 53 60 65 66 6 7 2.2% 15.4 2.2% 2.2% 2.4% 3.6% 3.6% 2.9% 2.2% 2.2% 2.2% 2.2% 2.4% 3.6% 3.6% 2.9% 2.2% 2.2% 2.2% 2.2% 2.2% 2.4% 17.3 16.4 16.5 111.8 37.9 25.3 16.4 15.4 17.3 16.4 16.5 111.8 37.9 25.3 16.4 17.3 15.4 17.3 16.4 16.5 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 611604 611605 611606 611607 611608 611699 6117 611701 61170101 61170102 61170103 61170104 61170105 61170106 61170107 61170199 611702 61170201 61170202 61170203 61170204 61170205 61170206 61170207 61170299 611703 611701 2 Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Others clothing Other made up or accessories, crocheted; or crocheted parts of garments or of clothing accessories Shawls knitted knitted Of Cotton Of Blend containing Cotton and Man Made Fibre Of Man Made Fibres Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of others Scarves, mufflers and ties Of Cotton Of Blend containing Cotton and Man Made Fibre Of Man Made Fibres Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of others Others Of Cotton 3 KG KG KG KG KG KG piece piece piece piece piece piece piece piece piece piece piece piece piece piece piece piece 4 10% 10% 7.5% 8.6% 8% 7.5% 7.5% 8.6% 9.5% 10% 10% 7.5% 8.6% 7.5% 7.5% 8.6% 9.5% 10% 10% 7.5% 8.6% 7.5% KG 7.5% 132 5 310 105 66 65 65 53 37 40 42 80 20 40 40 33 30 32 33 62 17 33 32 25 60 6 7 3.6% 3.6% 2.9% 2.2% 2.2% 2.2% 2.2% 2.2% 2.4% 3.6% 3.6% 2.9% 2.2% 2.2% 2.2% 2.2% 2.4% 3.6% 3.6% 2.9% 2.2% 2.2% 111.8 37.9 25.3 16.4 16.4 15.4 10.8 10.2 10.3 28.9 7.2 15.4 10.2 9.7 8.6 8.2 8.3 22.7 6.1 12.8 8.2 7.3 2.2% 17.3 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. 6 7 1 2 611702 Of Blend containing Cotton and Man Made Fibre 611703 Of Man Made Fibres 611704 611705 611706 611707 611799 Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Others 3 KG KG KG KG KG KG KG 4 8.6% 9.5% 10% 10% 7.5% 8.6% 7.5% CHAPTER – 62 5 65 66 310 105 66 65 53 2.2% 2.4% 3.6% 3.6% 2.9% 2.2% 2.2% 62 Articles of Apparel and Clothing Accessories, Not Knitted or Crocheted Men's or boys' overcoats, car-coats, cloaks, anoraks (including ski-jackets), wind- cheaters, wind jackets and similar articles other than those of heading 6203 Of Cotton Of Blend containing Cotton and Man Made Fibre 6201 620101 620102 620103 Of Man Made Fibres 620104 620105 620106 620107 620108 620199 6202 620201 Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Of others Women's or girls' overcoats, cloaks, car-coats, capes, anoraks(including ski- wind-cheaters, jackets), similar wind-jackets and articles, other than those of heading 6204 Of Cotton piece piece piece piece piece piece piece piece piece 7.5% 8.6% 9.5% 10% 10% 7.5% 8.6% 8% 7.5% 42 44 45 80 20 41 44 44 34 2.2% 2.2% 2.4% 3.6% 3.6% 2.9% 2.2% 2.2% 2.2% piece 7.5% 42 2.2% 12 133 16.4 16.5 111.8 37.9 25.3 16.4 15.4 12 11.3 11.4 28.9 7.2 16 11.3 12 9.9 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 620202 Of Blend containing Cotton and Man Made Fibre 620203 Of Man Made Fibres 620204 620205 620206 620207 620208 620299 6203 620301 Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Of others suits, Men's ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) suits, jackets,blazers, trousers ensembles, boys' or 62030101 Of Cotton 62030102 Of Blend containing Cotton and Man Made Fibre 62030103 Of Man Made Fibres 62030104 62030105 62030106 62030107 62030108 62030199 620302 62030201 62030202 Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Of others Others Of Cotton Of Blend containing Cotton and Man Made Fibre 62030203 Of Man Made Fibres 8.6% 9.5% 10% 10% 7.5% 8.6% 8% 7.5% 7.5% 8.6% 9.5% 10% 10% 7.5% 8.6% 8% 7.5% 7.5% 8.6% 9.5% piece piece piece piece piece piece piece piece piece piece piece piece piece piece piece piece piece piece piece piece 134 5 44 45 80 20 41 44 44 34 42 44 45 80 20 41 44 44 34 36 38 40 6 7 2.2% 2.4% 3.6% 3.6% 2.9% 2.2% 2.2% 2.2% 2.2% 2.2% 2.4% 3.6% 3.6% 2.9% 2.2% 2.2% 2.2% 2.2 2.2 2.4 11.3 11.4 28.9 7.2 16 11.3 12 9.9 12 11.3 11.4 28.9 7.2 16 11.3 12 9.9 10.4 9.8 9.9 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 62030204 62030205 62030206 62030207 62030208 62030299 6204 Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Of others suits, Women's or girls' ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear) 620401 Suits, blazers, trousers ensembles, jackets, 62040101 Of Cotton 62040102 Of Blend containing Cotton and Man Made Fibre 62040103 Of Man Made Fibres 62040104 62040105 62040106 62040107 62040108 62040199 620402 62040201 62040202 Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Of others Others Of Cotton Of Blend containing Cotton and Man Made Fibre 62040203 Of Man Made Fibres 62040204 Of Silk (other than containing Noil silk) 62040205 Of Noil Silk 10% 10% 7.5% 8.6% 8% 7.5% 7.5% 8.6% 9.5% 10% 10% 7.5% 8.6% 8% 7.5% 7.5% 8.6% 9.5% 10% 10% piece piece piece piece piece piece piece piece piece piece piece piece piece piece piece piece piece piece piece piece 135 5 62 17 41 38 38 25 42 44 45 80 20 41 44 44 34 36 38 40 62 17 6 3.6 3.6 2.9 2.2 2.2 2.2 2.2% 2.2% 2.4% 3.6% 3.6% 2.9% 2.2% 2.2% 2.2% 2.2% 2.2% 2.4% 3.6% 3.6% 7 22.7 6.1 16 9.8 10.4 7.3 12 11.3 11.4 28.9 7.2 16 11.3 12 9.9 10.4 9.8 9.9 22.7 6.1 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 62040206 62040207 62040208 62040299 6205 620501 620502 Of Wool Of Blend containing Wool and Man Made Fibre Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Of others Men's or boys' shirts Of Cotton Of Blend containing Cotton and Man Made Fibre 620503 Of Man Made Fibres 620504 620505 620506 620507 620508 620599 6206 Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Of others Women's or girls' blouses, shirts and shirt-blouses 620601 Of Cotton 620602 Of Blend containing Cotton and Man Made Fibre 620603 Of Man Made Fibres 620604 620605 620606 620607 620608 620699 Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Of others 7.5% 8.6% 8% 7.5% 7.5% 8.6% 9.5% 10% 10% 7.5% 8.6% 8% 7.5% 7.5% 8.6% 9.5% 10% 10% 7.5% 8.6% 8% 7.5% piece piece piece piece piece piece piece piece piece piece piece piece piece piece piece piece piece piece piece piece piece piece 136 5 41 38 38 25 37 40 41 62 17 41 40 40 25 37 40 41 62 17 41 40 40 25 6 2.9% 2.2% 2.2% 2.2% 2.2% 2.2% 2.4% 3.6% 3.6% 2.9% 2.2% 2.2% 2.2% 2.2% 2.2% 2.4% 3.6% 3.6% 2.9% 2.2% 2.2% 2.2% 7 16 9.8 10.4 7.3 10.8 10.2 10.3 22.7 6.1 16 10.2 10.8 7.3 10.8 10.2 10.3 22.7 6.1 16 10.2 10.8 7.3 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. 1 2 3 4 5 6 7 6207 620701 vests, Men's or boys' singlets and other underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles Night shirts, bathrobes, dressing gown pyjamas, 62070101 Of Cotton 62070102 Of Blend containing Cotton and Man Made Fibre 62070103 Of Man Made Fibres 62070104 62070105 62070106 62070107 62070108 62070199 620702 62070201 62070202 Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Of others Others Of Cotton Of Blend containing Cotton and Man Made Fibre 62070203 Of Man Made Fibres 62070204 62070205 62070206 62070207 62070208 62070299 6208 Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Others Women's or girls' singlets slips, and petticoats, briefs, panties, nightdresses, pyjamas, negliges, bathrobes, dressing gowns and similar articles vests, other 26 28 29 62 17 33 28 28 25 60 65 66 310 105 66 65 65 53 2.2% 2.2% 2.4% 3.6% 3.6% 2.9% 2.2% 2.2% 2.2% 2.2% 2.2% 2.4% 3.6% 3.6% 2.9% 2.2% 2.2% 2.2% 7.7 7.2 7.2 22.7 6.1 12.8 7.2 7.7 7.3 17.3 16.4 16.5 111.8 37.9 25.3 16.4 17.3 15.4 7.5% 8.6% 9.5% 10% 10% 7.5% 8.6% 8% 7.5% 7.5% 8.6% 9.5% 10% 10% 7.5% 8.6% 8% 7.5% piece piece piece piece piece piece piece piece piece KG KG KG KG KG KG KG KG KG 137 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 620801 Night shirts, bathrobes, dressing gown pyjamas, 62080101 Of Cotton 62080102 Of Blend containing Cotton and Man Made Fibre 62080103 Of Man Made Fibres 62080104 62080105 62080106 62080107 62080108 62080199 620802 62080201 62080202 Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Of others Others Of Cotton Of Blend containing Cotton and Man Made Fibre 62080203 Of Man Made Fibres 62080204 62080205 62080206 62080207 62080208 62080299 6209 620901 620902 620903 620904 620905 620906 Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Others Babies' clothing accessories Of Cotton Of Blend containing Cotton and Man Made Fibre Of Man Made Fibres Of Silk (other than containing Noil silk) Of Noil Silk Of Wool garments and piece piece piece piece piece piece piece piece piece KG KG KG KG KG KG KG KG KG piece piece piece piece piece piece 138 7.5% 8.6% 9.5% 10% 10% 7.5% 8.6% 8% 7.5% 7.5% 8.6% 9.5% 10% 10% 7.5% 8.6% 8% 7.5% 7.5% 8.6% 9.5% 10% 10% 7.5% 26 28 29 62 17 33 28 28 25 60 65 66 310 105 66 65 65 53 22 24 24 32 12 25 2.2% 2.2% 2.4% 3.6% 3.6% 2.9% 2.2% 2.2% 2.2% 2.2% 2.2% 2.4% 3.6% 3.6% 2.9% 2.2% 2.2% 2.2% 2.2% 2.2% 2.4% 3.6% 3.6% 2.9% 7.7 7.2 7.2 22.7 6.1 12.8 7.2 7.7 7.3 17.3 16.4 16.5 111.8 37.9 25.3 16.4 17.3 15.4 6.5 6.1 6.2 11.5 4.7 9.3 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 1 620907 620908 620999 6210 621001 621002 Of Blend containing Wool and Man Made Fibre Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Others Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907 Of Cotton Of Blend containing Cotton and Man Made Fibre 621003 Of Man Made Fibres 621004 621005 621006 6201007 621099 6211 Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Others Track suits, ski suits and swimwear; other garments 621101 Of Cotton 621102 Of Blend containing Cotton and Man Made Fibre 621103 Of Man Made Fibres 621104 621105 621106 621107 621108 621199 6212 Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Of others Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted piece 8.6% 8% 7.5% 7.5% 8.6% 9.5% 10% 10% 7.5% 8.6% 7.5% 7.5% 8.6% 9.5% 10% 10% 7.5% 8.6% 8% 7.5% piece piece KG KG KG KG KG KG KG KG piece piece piece piece piece piece piece piece piece 139 5 24 24 19 60 65 66 310 105 66 65 53 26 28 29 62 17 33 28 28 25 6 2.2% 2.2% 2.2% 2.2% 2.2% 2.4% 3.6% 3.6% 2.9% 2.2% 2.2% 2.2% 2.2% 2.4% 3.6% 3.6% 2.9% 2.2% 2.2% 2.2% 7 6.1 6.5 5.5 17.3 16.4 16.5 111.8 37.9 25.3 16.4 15.4 7.7 7.2 7.2 22.7 6.1 12.8 7.2 7.7 7.3 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. 1 2 621201 Of Cotton 621202 Of Blend containing Cotton and Man Made Fibre 621203 Of Man Made Fibres 621204 621205 621206 621207 621299 6213 621301 621302 Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Others Handkerchiefs Of Cotton Of Blend containing Cotton and Man Made Fibre 621303 Of Man Made Fibres 621304 621305 621306 621307 621399 6214 621401 62140101 62140102 Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Others Shawls, mantillas, veils and the like Shawls Of Cotton scarves, mufflers, Of Blend containing Cotton and Man Made Fibre 62140103 Of Man Made Fibres 62140104 62140105 62140106 62140107 62140199 621402 62140201 Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of others Scarves and mufflers Of Cotton 3 KG KG KG KG KG KG KG KG KG KG KG KG KG KG KG KG piece piece piece piece piece piece piece piece 4 7.5% 8.6% 9.5% 10% 10% 7.5% 8.6% 7.5% 7.5% 8.6% 9.5% 10% 10% 7.5% 8.6% 7.5% 7.5% 8.6% 9.5% 10% 10% 7.5% 8.6% 7.5% piece 7.5% 140 5 60 65 66 310 105 66 65 53 60 65 66 310 105 66 65 53 37 40 42 80 20 40 40 33 30 6 2.2% 2.2% 2.4% 3.6% 3.6% 2.9% 2.2% 2.2% 2.2% 2.2% 2.4% 3.6% 3.6% 2.9% 2.2% 2.2% 2.2% 2.2% 2.4% 3.6% 3.6% 2.9% 2.2% 2.2% 7 17.3 16.4 16.5 111.8 37.9 25.3 16.4 15.4 17.3 16.4 16.5 111.8 37.9 25.3 16.4 15.4 10.8 10.2 10.3 28.9 7.2 15.4 10.2 9.7 2.2% 8.6 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 62140202 Of Blend containing Cotton and Man Made Fibre 62140203 Of Man Made Fibres 62140204 62140205 62140206 62140207 62140299 621403 62140301 62140302 Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of others Others Of Cotton Of Blend containing Cotton and Man Made Fibre 62140303 Of Man Made Fibres 62140304 62140305 62140306 62140307 62140399 6215 621501 62150101 62150102 Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of Others Ties, bow ties and cravats Ties Of Cotton Of Blend containing Cotton and Man Made Fibre 62150103 Of Man Made Fibres 62150104 62150105 62150106 62150107 62150199 621502 62150201 62150202 Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of others Others Of Cotton Of Blend containing Cotton and Man Made Fibre piece piece piece piece piece piece piece KG KG KG KG KG KG KG KG piece piece piece piece piece piece piece piece KG KG 141 8.6% 9.5% 10% 10% 7.5% 8.6% 7.5% 7.5% 8.6% 9.5% 10% 10% 7.5% 8.6% 7.5% 7.5% 8.6% 9.5% 10% 10% 7.5% 8.6% 7.5% 7.5% 8.6% 5 32 33 62 17 33 32 25 60 65 66 310 105 66 65 53 26 28 29 62 17 33 28 25 60 65 6 7 2.2% 2.4% 3.6% 3.6% 2.9% 2.2% 2.2% 2.2% 2.2% 2.4% 3.6% 3.6% 2.9% 2.2% 2.2% 2.2% 2.2% 2.4% 3.6% 3.6% 2.9% 2.2% 2.2% 2.2% 2.2% 8.2 8.3 22.7 6.1 12.8 8.2 7.3 17.3 16.4 16.5 111.8 37.9 25.3 16.4 15.4 7.7 7.2 7.2 22.7 6.1 12.8 7.2 7.3 17.3 16.4 Tariff Item Description of goods Unit 1 2 62150203 Of Man Made Fibres 62150204 62150205 62150206 62150207 62150299 Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Others 6216 Gloves, mittens and mitts 621601 621602 621603 621604 621605 621606 621607 621699 6217 Of Cotton Of Blend containing Cotton and Man Made Fibre Of Man Made Fibres Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of others Other made up clothing accessories; of garments or of clothing accessories, other than those of heading 6212 parts 621701 Of Cotton 621702 Of Blend containing Cotton and Man Made Fibre 621703 Of Man Made Fibres 621704 621705 621706 621707 621799 Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Blend containing Wool and Man Made Fibre Of others 3 KG KG KG KG KG KG KG KG KG KG KG KG KG KG KG KG KG KG 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 9.5% 10% 10% 7.5% 8.6% 7.5% 7.5% 8.6% 9.5% 10% 10% 7.5% 8.6% 7.5% 7.5% 8.6% 9.5% 10% 10% 7.5% 8.6% 7.5% 5 66 310 105 66 65 53 60 65 66 310 105 66 65 53 60 65 66 310 105 66 65 53 6 7 2.4% 3.6% 3.6% 2.9% 2.2% 2.2% 2.2% 2.2% 2.4% 3.6% 3.6% 2.9% 2.2% 2.2% 2.2% 2.2% 2.4% 3.6% 3.6% 2.9% 2.2% 2.2% 16.5 111.8 37.9 25.3 16.4 15.4 17.3 16.4 16.5 111.8 37.9 25.3 16.4 15.4 17.3 16.4 16.5 111.8 37.9 25.3 16.4 15.4 CHAPTER – 63 142 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 63 2 3 4 5 6 7 Other Made Up Textiles Articles; Sets; Worn Clothing and Worn Textile Articles; Rags I -Other made up textile articles: 6301 6302 Blankets and traveling rugs Bed linen, table linen, toilet linen and kitchen linen Of Cotton Of Blend containing Cotton and Man Made Fibre Of Man Made Fibres Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of others Curtains (including drapes) and interior blinds; curtain or bed valances 630201 630202 630203 630204 630205 630206 630207 6303 630301 Of Cotton 630302 Of Blend containing Cotton and Man Made Fibre 630303 Of Man Made Fibres 630304 630305 630306 630307 6304 630401 630402 Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Others Other furnishing articles, excluding those of heading 9404 Of Cotton Of Blend containing Cotton and Man Made Fibre 630403 Of Man Made Fibres 630404 630405 630406 630407 Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Others KG 6.5% 7.1% 7.9% 9% 10% 10% 7.1% 7.1% 7.1% 7.9% 9% 10% 10% 7.1% 7.1% 7.1% 7.9% 9% 10% 10% 7.1% 7.1% KG KG KG KG KG KG KG KG KG KG KG KG KG KG KG KG KG KG KG KG KG 143 23 60 65 66 310 105 66 53 60 65 66 310 105 66 53 60 65 66 170 55 45 39 1% 1% 1% 1% 3.8% 3.1% 3% 1% 1% 1% 1% 3.8% 3.1% 3% 1% 1% 1% 1% 3.8% 3.1% 3% 1% 118 33 28 118 33 28 65 17 19 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 6305 630501 630502 630503 6306 6307 630701 630702 630703 630704 630705 630706 630707 6308 630801 630802 630803 630804 Sacks and bags, of a kind used for the packing of goods Sacks and bags, of a kind used for the packing of goods other than those covered by tariff items 630502 and 630503 Flexible Intermediate Bulk Containers (FIBC) Sacks & bags made of jute including bags, sacking bags, jute soil savers etc Tarpaulins, awnings and sunblinds; tents; sails for or boats, landcraft; camping goods sailboards hessian Other made up articles, including dress patterns Of Cotton Of Blend containing Cotton and Man Made Fibre Of Man Made Fibres Of Silk (other than containing Noil silk) Of Noil Silk Of Wool Of Others Sets consisting of woven fabric and yarn, whether or for not with accessories, making rugs, up tapestries, embroidered table cloths or similar textile articles, put up in packings for retail sale serviettes, into or Of Cotton Of Blend containing Cotton and Man Made Fibre Of Man Made Fibres Of Silk (other than containing Noil silk) 630805 Of Noil Silk KG 6.1% 14.4 1% KG 10.3% 17 3% 5 KG 6.8% 16.2 1% KG 6.1% 14.4 1% 7.1% 7.9% 9% 10% 10% 7.1% 7.1% 7.1% 7.9% 9% 10% 10% KG KG KG KG KG KG KG KG KG KG KG KG 144 60 65 66 170 55 45 39 60 65 66 170 55 1% 1% 1% 3.8% 3.1% 3% 1% 1% 1% 1% 3.8% 3.1% 65 17 19 65 17 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 630806 630807 Of Wool Of Others 3 Kg Kg 4 7.1% 7.1% 5 45 39 6 3% 1% 7 19 III WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS 6309 6310 64 6401 6402 640201 640202 6403 640301 640302 640303 640304 Worn clothing and other worn articles Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials 1% 1% 1% 1% CHAPTER – 64 Footwear, gaiters and the like; parts of such articles Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither sole nor the fixed to stitching, by assembled riveting, nailing, screwing, plugging or similar processes Other footwear with outer soles and uppers of rubber or plastics leather Synthetic footwear others Footwear with outer soles of rubber, plastics, leather or and composition uppers of leather Leather shoes namely boots and half boots adults, shoes Leather namely boots and half boots , manufactured units operating under section 65 of the Customs Act, 1962 Deleted adults, for for by Deleted 1% 1% Pair 8.9% 1% 110 2.2% 1% 27 9.5% 128 1% 4% 45 1% Pair Pair 145 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 87 17 67 17 53 9 158 5.3 100 45 7 23 6 2.5% 1% 2.6% 18.3 1% 1% 1% 1% 1% 3.4% 2.2% 1% 1% 1% 4.9 23 1 2 3 4 640305 640306 640307 640308 640309 640310 640311 640399 6404 640401 640402 640403 640404 6405 6406 by by (including (including Leather shoes for adults, other than boots and half boots Leather shoes for adults, other than boots and half boots, manufactured units operating under section 65 of the Customs Act, 1962 Leather boots/half boots/shoes for children Leather boots/half boots/shoes for children, manufactured by units operating under section 65 of the Customs Act, 1962 Leather sandals chappals / slippers) Leather sandals, chappals/slippers) manufactured units operating under section 65 of the Customs act, 1962 Leather safety footwear with protective metal toe cap Others Footwear with outer soles of rubber, plastics, leather or composition and uppers of textile materials Of rubber sole with canvas upper Boots/ half boots / shoes of leather-cum-synthetic/textile materials Sandals of synthetic/textile materials Others Other footwear Parts of footwear (including or not uppers whether attached to soles other than outer soles); removable in- soles, heel cushions and gaiters, articles; similar leggings and similar articles, and parts thereof leather-cum- leather Pair 9.5% Pair 2% Pair 9.5% Pair 2.1% Pair 8.3% Pair 2.1% 9.5% 1% 3.8% 9.5% 8.3% 1% 1% Pair Pair Pair Pair 146 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 1 2 3 4 Drawback cap per unit in Rs. 7 640601 640602 640603 640604 640605 640606 640607 640608 640609 640610 640611 640612 640613 640699 by uppers Leather shoe uppers for adults, namely boots and half boots Leather shoe uppers for adults, namely boots and half boots, manufactured units operating under section 65 of the Customs Act, 1962 Deleted Deleted Leather shoe for adults, other than boots and half boots Leather shoe uppers for adults, other than boots and half boots, manufactured by units operating under section 65 of the Customs Act, 1962 Leather uppers for boots/half boots/shoes for children Leather uppers for boots/half children, boots/shoes manufactured units operating under section 65 of the Customs Act, 1962 Leather sandal uppers Leather uppers, units manufactured operating under section 65 of the Customs Act, 1962 Leather woven sandal uppers Leather soles Leather-cum-synthetic/textile footwear uppers Others sandal for by by Pair 8.5% Pair 5.7% 5 79 42 6 1% 1% Pair 8.5% 55 1% Pair 5.7% 15 1% Pair 8.5% Pair 5.7% Pair Pair Pair 7.6% 5.5% 3.8% 2.3% 7.6% 1% CHAPTER – 65 50 16 32 8 32 65 Headgear and parts thereof Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made and brims; manchons slit manchons), of felt Hat-shapes, plaited or made by assembling strips of any (including plateaux 6501 6502 1% 1% 147 1% 1% 1% 1% 1% 2.3% 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 or made material, neither blocked to shape, nor with made brims, nor lined, nor trimmed Deleted Hats and other headgear, plaited by assembling strips of any material, whether or not lined or trimmed. Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the in strips) piece (but not whether or not lined or trimmed; hair-nets of any material, whether or not lined or timed. Other headgear, whether or not lined or trimmed Bicycle Helmet made of Polystyrene Safety Helmet (made out of fibre glass reinforced plastics) weight 1425 gms +/- 20 gms. Cricket Helmets Leather Caps/Hats Others Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear 6503 6504 6505 6506 650601 650602 650603 650604 650699 6507 1% 1% 1% 1% 1 No. 6.4% 1 No. Per piece Per piece 6.4% 6.4% 6.2% 1% 1% CHAPTER – 66 3.1 7.2 8.5 27 1% 1% 1% 1% 1% 1% 66 Umbrellas, sun umbrellas, walking-sticks, whips, riding-crops and parts thereof CHAPTER – 67 67 Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair CHAPTER – 68 148 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 68 6801 6802 6803 6804 2 3 4 5 6 7 Articles of stone, plaster, cement, asbestos, mica or similar materials Setts, flagstones, stone(except slate) curbstones of and natural Nil Nil Nil Nil Nil Nil than Worked monumental or building (except stone slate) and articles thereof, goods other of 6801; mosaic heading cubes and the like, of (including natural stone slate), whether or not on a artificially backing; coloured granules, chippings and powder, of natural stone (including slate) Worked slate and articles of slate or of agglomerated slate trueing grindstones, Millstones, grinding wheels and the like, without frameworks, for grinding, sharpening, or polishing, cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated natural artificial or abrasives, or of ceramics, with or without parts of other materials 6804229001 High Density Alumina Ceramic Grinding Media containing 90% aluminium Oxide 6804229002 High Alumina Ceramic Grinding Media/Wear Resistant Tiles containing 90% Aluminium Oxide 6804000099 Others KG 2.2% 2.2 1% KG 2.2% 2.2 1% 1 % 1 % 149 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 Natural artificial or abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up Slag wool, rock wool and similar mineral wools; vermiculite, exfoliated foamed expanded clays, slag and similar expanded mineral materials; mixtures and articles of sound- heat sound- insulating absorbing mineral materials, other than those of heading 6811 or 6812 or of Chapter 69 insulating, or boards, Articles of asphalt or of (for similar material example, petroleum bitumen or coal tar pitch) Panels, tiles, blocks and similar articles of vegetable fibre, of straw or of chips, shavings, particles, sawdust or other wood, of waste, agglomerated with cement, plaster or other mineral binders Articles of plaster or of compositions based on plaster Articles of cement, of concrete or of artificial stone, whether or not reinforced asbestos- of Articles cement, of cellulose fibre- cement or the like Asbestos Cement Pressure Pipes/couplings 6805 6806 6807 6808 6809 6810 6811 68113010 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% KG 7.2% 1.2 1% 150 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% 1% 1% 1% 1% 1% 1% 1% 1% Tariff Item Description of goods Unit 1 2 3 6811000099 Others other example, fabric, Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos thread, (for woven clothing, headgear, footwear, gaskets), whether or not than reinforced, goods of heading 6811 or 6813 and Friction material (for thereof articles rolls, example, sheets, segments, discs, strips, washers, pads ), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textile or other materials Worked mica and articles including mica, of or agglomerated reconstituted mica, whether or not on a paper, of support paperboard other materials Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere or included specified or 6812 6813 6814 6815 CHAPTER – 69 CERAMIC PRODUCTS 151 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 I. GOODS OF SILICEOUS FOSSIL MEALS OR OF SIMILAR SILICEOUS EARTHS, REFRACTORY GOODS AND Bricks, blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths (for Other refractory ceramic goods example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, pipes, tubes, sheaths and rods), other those of siliceous than fossil meals or of similar siliceous earths II. OTHER CERAMIC PRODUCTS Ceramic building bricks, flooring blocks, support or filler tiles and the like Roofing pots, liners, ornaments ceramic goods Ceramic pipes, conduits, guttering and pipe fittings chimney- chimney architectural other and constructional tiles, cowls, 6901 6902 6903 6904 6905 6906 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 152 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 6907 6908 6908909001 Unglazed ceramic flags and paving, hearth or wall tiles; unglazed ceramic mosaic cubes and the like, whether or not on a backing Glazed ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing Ceramic Glazed Floor Tiles Coloured Ceramic Glazed wall Tiles glazed 6908909002 6908000099 Others wares Ceramic for laboratory, chemical or uses; technical other ceramic troughs, tubs and similar receptacles of a kind used in agriculture; jars and ceramic pots, similar articles of a kind used for the conveyance or packing of goods sinks, wash Ceramic basins, basin wash pedestals, baths, bidets, water closet pans, flushing cisterns, and similar sanitary fixtures urinals Tableware, kitchenware, other household articles and toilet articles, of porcelain or china tableware, Ceramic other kitchenware, household and toilet articles, other than of porcelain or china and Statuettes ornamental articles Other ceramic articles other ceramic articles 6909 6910 6911 6912 6913 6914 1% 1% MT MT 3.4% 5.4% 1% 725 1140 1% 1% 1% 1% 1% 1% 153 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 CHAPTER – 70 GLASS AND GLASSWARE 70 7001 7002 Cullet and other waste and scrap of glass; glass in the mass Glass in balls (other than microspheres of heading 7018), tubes, rods or unworked 70023900 Lead Glass Tube KG 7002000099 Others 7003 sheets Cast glass and rolled glass, in or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked 70031290 Sheet Glass 7003000099 Others Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked Float glass and surface ground or polished glass, in sheets, whether or not having absorbent, reflecting or non-reflecting layer, but not otherwise worked Clear Float Glass an 7004 7005 70051090 7005000099 Others 7006 Glass of heading 7003, 7004 or 7005, bent, edge- worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials 154 Nil 4% 1% 1% 1% 1% 1% 1% 1% 3.7 Nil 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. 2 3 4 5 6 7 70091090 Bicycle Mirror Piece 7009000099 Others 1 7007 7008 7009 Safety glass, consisting of toughened (tempered) or laminated glass Multiple-walled insulating units of glass Glass mirrors, whether or not including rear-view mirrors framed, flasks, Carboys, bottles, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without for electric lamps, cathode-ray tubes or the like Deleted Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018) Hand Cut Lead Crystal Glass ware fittings, Opal Glassware and Kitchen wares Jars, perfume bottle, candle plate/coasters, votive, lotion bottle/soap dish, ornamental spheres/stars/bells 7010 7011 7012 7013 70133100 70139990 70139991 7013000099 Others 7014 Signalling glassware and optical elements of glass of (other heading not optically worked 7015), those than 1% 1% Rs.1.2 1% 1% 1% Rs.0.3 1% 1% 1% 1% 1% KG KG 5% 14 6.3% 11.6 KG 6.6% 30.2 1% 1% 155 1% 1% Nil 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 7015 7016 for of Clock or watch glasses and similar glasses, for non- corrective or corrective spectacles, curved, bent, hollowed or the like; not optically worked; hollow glass spheres and their the segments, manufacture such glasses Paving slabs, blocks, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used or building for construction purposes; glass cubes and other glass small wares, whether or for not on a backing, mosaics similar decorative purposes; leaded lights and the like; foam or multi-cellular glass in blocks, panels, plates, shells or similar forms or 1% 1% 1% 1% 7017 70179010 Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated Laboratory Glass ware 7017000099 Others KG 6.1% 1% 14.4 1% 1% 156 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 semi-precious Glass beads, imitation pearls, imitation precious stones or glass similar and smallwares, and articles thereof than imitation jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp- worked glass, other than imitation jewellery; glass not microspheres exceeding in diameter Beads Glass Finished including pressed finished glass beads 1 mm 7018 70181020 KG 7.6% 18 7018000099 Others 7019 7020 Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics) Other articles of glass 70200090 Glass Art ware/ Handicrafts 70200091 Glass Refills Silver Coated for Vacuum Flasks KG KG 7020000099 Others 1% 1% 6.6% 7.2% 1% 30.2 6.2 1% 1% 1% Nil 1% 1% 71 7101 CHAPTER – 71 NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN I. PRECIOUS OR SEMI- PRECIOUS STONES Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, cultured, or natural temporarily for convenience of transport strung 157 Nil Nil A Drawback when Cenvat facility has not been availed B Drawback when Cenvat facility has been availed Drawback Rate 4 Nil Drawback cap per unit in Rs. 5 Drawback cap per unit in Rs. 7 Drawback Rate 6 Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Tariff Item Description of goods Unit 1 7102 7103 7104 7105 7106 7107 2 3 Diamonds, whether or not worked, but not mounted or set Precious stones (other than and diamonds) semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than semi- diamonds) stones, precious temporarily for convenience of transport strung and Synthetic or reconstructed precious or semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded or reconstructed precious or stones, semi-precious for temporarily convenience of transport synthetic strung Dust and powder of natural or synthetic precious or semi-precious stones II.- PRECIOUS METALS AND METALS CLAD WITH PRECIOUS METAL (including silver Silver plated with or platinum), unwrought or in semi-manufactured forms, or in powder form gold Base metals clad with silver, not further worked than semi-manufactured 158 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 7108 7109 7110 7111 7112 7113 Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form Base metals or silver, clad further with gold, not semi- than worked manufactured Platinum, unwrought or in semi-manufactured form, or in powder form Base metals, silver or gold, clad with platinum, not further worked than semi- manufactured and scrap Waste of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal metal or compounds, of a kind used principally the recovery of precious metal precious for III.- JEWELLERY, GOLDSMITHS’AND SILVERSMITHS’ WARES AND OTHER ARTICLES Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal 711301 Articles of jewellery and parts thereof, made of gold Gms. 159 Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Rs.30.90 per gram of net gold content (.995 more purity) the jewellery or in Rs.30.90 per gram of net gold content (.995 more purity) the jewellery or in 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 711302 Articles of jewellery and parts thereof, made of silver Kg. 711399 Others Articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad With precious metal Other articles of precious metal or of metal clad with precious metal Articles of natural or cultured pearls, precious or semi-precious stones(natural, synthetic or reconstructed) Imitation jewellery 7114 7115 7116 7117 7117909001 Brass Jewellery 7117909002 Aluminium Jewellery or 7117909003 Plastic Imitation Jewellery with without embellishments Plastic Bangles without embellishments 7117909005 Stainless Steel Jewellery 7117909004 with or 7117000099 Others 7118 Coin KG KG KG KG KG Rs. 1545/= per kg of net silver content (.999 purity) the jewellery in Nil Nil Nil Nil Rs. 49.5 Rs. 30.4 Rs. 3 Rs. 3 Rs. 21.1 Nil Nil Rs.1545/= per Kg of net silver content (.999 purity) the jewellery in Nil Nil Nil Nil Rs.18 Nil Rs. 0.5 Rs.0.5 Rs.1.5 Nil Nil 72 Iron and Steel CHAPTER – 72 I Primary Materials; products in granular or powder form Pig iron and spiegeleisen in pigs, blocks or other primary forms 7201 1% 1% 160 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 1 7202 7203 7204 7205 7206 7207 7208 7209 7210 7211 2 3 by Ferro alloys products Ferrous obtained direct reduction of iron ore and ferrous spongy other products, lumps, in pellets or similar forms; iron having minimum purity by weight of 99.94%, in lumps, pellets or similar forms Ferrous waste and scrap; remelting scrap ingots of iron or steel Granules and powders, of pig iron, spiegeleisen, iron or steel II Iron and Non-alloy steel Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203) Semi-finished products of iron or non-alloy steel Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, cold-rolled (cold- reduced), not clad, plated or coated Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, not clad, plated or coated 161 4 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% Drawback cap per unit in Rs. 5 Drawback cap per unit in Rs. 7 Drawback Rate 6 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 7212 7213 7214 7215 7216 7217 in Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, clad, plated or coated Bars and rods, hot- rolled, irregularly wound coils, of iron or non-alloy steel Other bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, hot- drawn or hot-extruded, but those including twisted after rolling Other bars and rods of iron or non-alloy steel Angles, and sections of iron or non- alloy steel Wire of iron or non-alloy steel shapes III. Stainless Steel 7218 721801 721802 721803 7219 Stainless steel in ingots or other primary forms; semi- finished products of stainless steel Stainless steel in ingots or other primary forms; semi- finished products of stainless steel (Having Ni more than 8%) Stainless steel in ingots or other primary forms; semi- finished products of stainless steel (having Ni more than 4% but less than 8%) Stainless steel in ingots or other primary forms; semi- finished products of stainless steel(Chrome Stainless Steel) of Flat-rolled stainless steel, of a width of 600 mm or more products 162 1% 1% 1% 1% 1% 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 721901 721902 721903 products Flat-rolled of stainless steel, of a width of 600 mm or more (Having Ni more than 8%) Flat-rolled of stainless steel, of a width of 600 mm or more (having Ni more than 4% but less than 8%) products products Flat-rolled of stainless steel, of a width of 600 mm or more (Chrome Stainless Steel) 721904 Stainless steel blanks/circles (Chrome Stainless Steel) 7220 products Flat-rolled of stainless steel, of a width of less than 600 mm 722001 722002 722003 7221 722101 722102 products Flat-rolled of stainless steel, of a width of less than 600 mm(Having Ni more than 8%) products Flat-rolled of stainless steel, of a width of less than 600 mm (having Ni more than 4% but less than 8%) products of Flat-rolled stainless steel, of a width of less than 600 mm(Chrome Stainless Steel) Bars and rods, hot-rolled, in irregularly wound coils, of stainless steel Bars and rods, hot-rolled, in irregularly wound coils, of stainless steel (Having Ni more than 8%) Bars and rods, hot-rolled, in irregularly wound coils, of stainless steel(having Ni more than 4% but less than 8% 1% 1% 1% MT 8.8% 8800 1% 1% 1% 1% 1% 163 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 722103 7222 722201 722202 722203 7223 722301 722302 722303 7224 7225 7226 Bars and rods, hot-rolled, in irregularly wound coils, of stainless steel(Chrome Stainless Steel) Other bars and rods of stainless steel; angles, shapes and sections of stainless steel Other bars and rods of stainless steel; angles, shapes and sections of stainless steel (Having Ni more than 8%) Other bars and rods of stainless steel; angles, shapes and sections of stainless steel (having Ni more than 4% but less than 8%) Other bars and rods of stainless steel; angles, shapes stainless and steel(Chrome Stainless Steel) Wire of stainless steel Wire of stainless steel (Having Ni more than 8%) Wire of stainless steel (having Ni more than 4% but less than 8%) sections of Wire of stainless steel(Chrome Stainless Steel) alloy steel; IV Other hollow drill bars and rods, of alloy or non-alloy steel Other alloy steel in ingots or other primary forms; semi- finished products of other alloy steel Flat-rolled products of other alloy steel, of a width of 600 mm or more Flat-rolled products of other alloy steel, of a width of less than 600 mm 164 1% 1% 1% 1% 1% 1% 1% 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 7227 7228 7229 2 3 4 5 6 7 Bars and rods, hot-rolled, in irregularly wound coils, of other alloy steel Other bars and rods of other alloy steel; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel Wire of other alloy steel 1% 1% 1% 1% 1% 1% CHAPTER – 73 73 Articles of Iron or Steel Sheet piling of iron or steel, whether or not drilled, from punched or made assembled elements; welded angles, shapes and sections, of iron or steel Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chair chairs, (base wedges, sole plates plates), rail clips, bedplates, ties and other material specialized for jointing or fixing rails Tubes, pipes and hollow profiles, of cast iron Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel 7301 7302 7303 7304 1% 1% 1% 1% 1% 1% 1% 1% 165 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 7305 7306 7307 7308 7309 Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406.4 mm, of iron or steel tubes, pipes and Other hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel 1% 1% 1% 1% MT 8.7% 7127 1% doors roofs, towers, Structures (excluding prefabricated buildings of heading 9406) and parts of example, (for structures bridges and bridge-sections, lattice lock-gates, roofing masts, and frameworks, windows and their frames and thresholds for doors, shutters, balustrades, pillars iron or and columns), of steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel Reservoirs, tanks, vats and similar containers for any material than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, with not but mechanical thermal equipment fitted or (other MT 9% 4800 1% MT 9.3% 4950 1% 166 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 Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300l, whether or not or heat- lined insulated, but not fitted with mechanical thermal equipment Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300l, whether or not lined or heat-insulated, but not fitted with mechanical or (of thermal Tinplate) Containers for compressed or liquefied gas, of iron or steel Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing of iron or steel endless (including Cloth bands), Grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel equipment 7310 731001 731002 7311 7312 7313 7314 MT 9.3% 5315 1% MT 9% 5915 1% MT 9.3% 6594 1% MT 9% 4500 1% MT 8.4% 4805 1% KG 9% 4.9 1% 167 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 7315 7316 7317 7318 7319 7320 7321 7322 2 Chain and parts thereof, of iron or steel Anchors, grapnels and parts thereof, of iron or steel Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper Screws, bolts, nuts, coach- screws, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of iron or steel knitting needles, Sewing needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins, of iron or steel, not elsewhere specified or included leaves and Springs springs, of iron or steel for Stoves, grates, ranges, cookers (including those with subsidiary boilers for central barbecues, heating), braziers, gas-rings, plate warmers and similar non- electric domestic appliances, and parts thereof, of iron or steel for not central Radiators heating, electrically heated, and parts thereof, of iron or steel; air heaters and distributors hot (including distributors which can also distribute fresh or not conditioned heated, electrically air), air 3 KG KG 4 9.3% 9% 5 6.9 5.3 6 1% 1% KG 9% 5.3 1% KG 9% 5.3 1% KG 8.7% 7.6 1% KG 8.7% 4.9 1% KG 9.3% 6.2 1% KG 9.3% 5.6 1% 168 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 incorporating a motor- driven fan or blower, and parts thereof, of iron or steel Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel of stainless steel with nickel content of 8% and above Copper bottom or aluminium brazed or aluminium clad stainless steel utensils with nickel content of 8% and above Copper bottom or aluminium brazed or aluminium clad stainless steel utensils with nickel content less than 8% of stainless steel with nickel content less than 8% 7323 732301 732302 732303 732304 732399 Others 7324 7325 Sanitary ware and parts thereof, of iron or steel Other cast articles of iron or steel 732501 732502 of iron of steel 7326 732601 732602 732603 732604 Other articles of iron and steel Handicrafts/ Artware of cast Iron Other Handicrafts/ Artware of iron and steel Handicrafts/ Artware of Iron / with or without plating coating, or otherwise, with Brass steel Non-Alloy/carbon forgings(rough)/ unmachined semi-finished (excluding flanges and grinding media balls) galvanized KG 8.8% KG 8.8% KG KG KG KG KG KG KG KG 8.8% 8.8% 8.8% 5.9% 5.9% 5.9% 8.8% 8.8% KG 9.1% 37 37 22 20 10 6.7 6.7 7.1 14 14 14 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% KG 8.3% 11 1% 169 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 732605 732606 7326009 Alloy steel forgings(rough)/ / semi-finished unmachined (excluding and flanges grinding media balls) Handicraft/Artware stainless steel Other articles of KG 8.3% KG KG 8.8% 5.9% CHAPTER – 74 22 30 6.7 74 Copper and articles thereof 1% 1% 1% 1% 1% 2% Nil 2.9% 2.6% 2.9% 2.2% 2.2% 2.2% 2.2% 7500 9800 13500 24000 7800 8300 9.8 8.3 1% 1% 2% NIL 2.9% 2.6% 2.9% 2% 2% 2% 2% 7500 9800 13500 24000 7800 8300 9.8 8.3 MT MT MT MT MT MT KG KG KG 2% 8.3 2.2% 8.3 KG 2.3% 11.5 2.3% 11.5 KG 11% 83 1% 170 7401 7402 7403 7404 7405 740501 740502 740503 7406 7407 7408 7409 7410 7411 7412 741201 Copper mattes; cement copper (precipitated copper) for Unrefined copper; copper anodes electrolytic refining Refined copper and copper alloys, unwrought Copper waste and scrap Master alloys of copper Brass Bronze Phospher Bronze rods and Copper powders and flakes Copper bars, profiles Copper wire Copper plates, sheets and strip, thickness a of exceeding 0.15 mm Copper foil (whether or not printed or backed with paper, perboard , plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.15 mm Copper tubes and pipes Copper tube or pipe fittings (for couplings, example, elbows, sleeves) Brass Bushes 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. 4 5 6 7 2.3% 22.5 2.3% 22.5 2% 8.4 2% 8.4 3 KG KG 1 741202 7413 7414 7415 7416 7417 7418 741801 741802 7419 741901 741902 2 Others Stranded wire, cables, plated bands and like, of electrically copper, insulated Deleted not the Nails, tacks, drawing pins, staples (other than those of heading 8305) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter- pins, washers (including spring washers) and similar articles, of copper Deleted Deleted Table, kitchen or other household articles and parts thereof, of copper; pot scourers and scouring or polishing pads, gloves and the like, of copper; sanitary ware and parts thereof of copper of brass and other copper alloys Other articles of copper Other articles of copper Other articles of brass 741903 Artware / Handicraft of Brass 741904 741905 741906 Artware / Handicraft of copper Cloth endless (including bands), grill and netting, of copper wire; expanded metal of copper Copper springs KG 2% 10 2% 10 KG KG KG KG KG KG KG KG 11% 11% 11% 11% 11% 11% 2.3% 2% 100 83 100 83 83 100 9.8 9 1% 1% 1% 1% 1% 1% 2.3% 2% CHAPTER – 75 9.8 9 75 Nickel and articles thereof 171 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 7501 7502 7503 7504 7505 7506 7507 7508 76 7601 7602 7603 7604 7605 7606 7607 7608 7609 2 3 4 5 6 7 Nickel mattes, nickel oxide sinters other and intermediate products of nickel metallurgy Unwrought nickel Nickel waste and scrap Nickel powders and flakes Nickel bars, rods, profiles and wire Nickel plates, sheets, strip and foil Nickel tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves) Other articles of nickel Unwrought aluminium Aluminium waste and scrap Aluminium powders and flakes Aluminium bars, rods and profiles Aluminium wire Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) exceeding not 0.2mm Aluminium tubes and pipes Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves) 1% 1% NIL 1% 1% 1% 1% 1% CHAPTER – 76 Aluminium and articles thereof 1% Nil 1% 1% 1% 1% 1% 1% 1% 172 1% 1% NIL 1% 1% 1% 1% 1% 1% Nil 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 doors pillars towers, roofs, structures Aluminium (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge- lattice sections, roofing masts, and frameworks, windows and their frames and thresholds for doors, balustrades, and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300l, whether or not lined or heat- insulated, but not fitted with mechanical thermal equipment Aluminium casks, drums, cans, boxes and similar containers (including rigid or tubular collapsible containers), for any material (other than compressed or liquefied gas), of a capacity not exceeding 300l, whether or not or heat- lined insulated, but not fitted with mechanical thermal equipment Aluminium containers for compressed or liquefied gas cables, Stranded plaited bands and the like, of aluminium, not electrically insulated wire, or or 7610 7611 7612 7613 7614 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 173 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 7615 Table, kitchen or other household articles and parts thereof, of aluminium; pot scourers and scouring or polishing pads, gloves and the like, of aluminium; sanitary ware and parts thereof, of aluminium 7616 Other articles of aluminium 761601 Aluminum Artware/Handicrafts 761602 others KG 5.7% 15.5 1% KG KG 6.4% 5.7% 26 15.5 1% 1% 78 Lead and articles thereof CHAPTER – 78 Unwrought lead MT 3.6% NIL 1944 3.6% NIL 1944 7801 7802 7803 7804 7805 7806 Lead waste and scrap Deleted Lead plates, sheets, strip and foil; lead powders and flakes Deleted Other articles of lead MT 3.1% 2772 3.1% 2772 MT 2.2% 2710 2.2% 2710 79 Zinc and articles thereof CHAPTER – 79 7901 7902 7903 7904 7905 7906 7907 Unwrought zinc Zinc waste and scrap Zinc dust, powders and flakes Zinc bars, rods, profiles and wire Zinc plates, sheets, strip and foil Deleted Other articles of zinc 1% NIL 1% 1% 1% 1% 174 1% NIL 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 CHAPTER – 80 80 Tin and articles thereof Unwrought tin Tin waste and scrap Tin bars, rods, profiles and wire Deleted Deleted Deleted 5.3% Nil 4.4% 5.3% Nil 4.4% 43.7 43.7 KG KG 4.5% 45.5 4.5% 45.5 KG 4% 41 4% 41 8001 8002 8003 8004 8005 8006 8007 800701 800702 800703 800799 plastics other articles of tin Tin plates, sheets and strip, of a thickness exceeding 0.2 mm Tin foil (whether or not printed or backed with paper, paperboard, or similar backing materials), of a thickness (excluding any backing) not exceeding 0.2 mm; tin powers and flakes Tin tubes, pipes and tube or pipe (for example, couplings, elbows, sleeves) other fittings KG 41 4% Nil CHAPTER – 81 81 Other base metals; cermets articles thereof 8101 8102 8103 thereof, (wolfram) and excluding Tungsten articles waste and scrap Molybdenum and articles thereof , excluding waste and scrap Tantalum and articles thereof ,excluding waste and scrap 1% 1% 1% 175 41 4% Nil 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. 2 3 4 5 6 7 1 8104 8105 8106 8107 8108 8109 8110 8111 8112 and Magnesium articles thereof, excluding waste and scrap Cobalt mattes and other intermediate of cobalt metallurgy; cobalt and articles excluding waste and scrap products thereof, Bismuth and articles thereof, excluding waste and scrap and articles Cadmium thereof, excluding waste and scrap Titanium and articles thereof, excluding waste and scrap and and and Zirconium articles thereof, excluding waste and scrap Antimony articles thereof, excluding waste and scrap articles Manganese thereof , excluding waste and scrap chromium, Beryllium, vanadium, germanium, indium, gallium, hafnium, niobium (columbium), rhenium and thallium, and these metals, articles excluding waste and scrap of 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 8113 Cermets and articles thereof, excluding waste and scrap CHAPTER – 82 82 Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal 176 Tariff Item Description of goods Unit A Drawback when Cenvat fac

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