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 choppers knives, Other articles of cutlery (for clippers, hair example, kitchen butchers’ or and cleavers, paper mincing or knives); manicure pedicure and instruments (including nail files) of stainless steel sets forks, Others ladles, Spoons, skimmers, cake-servers, fish-knives, butter-knives, tongs and similar sugar kitchen or tableware of stainless steel Others 8214 821401 821402 8215 821501 821502 KG KG 8.8% 6% KG KG 8.8% 6% CHAPTER – 83 20 9.3 20 9.3 1% 1% 1% 1% 83 Miscellaneous articles of base metal 8301 locks Padlocks and (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys for any of the foregoing articles, of base metal 830101 830102 Brass Others KG KG 11 8.3% 83 7.4 1% 1% 179 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 8302 830201 830202 8303 8304 8305 8306 Base metal mountings, fittings and similar articles suitable furniture, for doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, and brackets similar fixtures; castors with mountings of base metal; automatic door closures of base metal Brass builder Hardware Others Armoured reinforced or safes, strong boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal Filing, cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 9403 and Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags office articles, of base metal; staples in strips (for example, for upholstery, packaging), of base metal similar offices, KG KG 11% 6.7 % 83 7.4 1% 1% KG 6.7 % 7.4 1% KG 6.7 % 7.4 1% KG 6.7 % 7.4 1% and Bells, gongs and the like, non-electric, of base metal; statuettes other ornaments, of base metal; or picture photograph, similar frames, of base metal; mirrors of base metal 180 A Drawback when Cenvat facility has not been availed B Drawback when Cenvat facility has been availed Drawback cap per unit in Rs. 7 Drawback Rate Drawback cap per unit in Rs. Drawback Rate 4 11% 11% 8.8% 6.4% 6.2% 5 83 100 14 26 6.7 6 1% 1% 1% 1% 1% 7.6% 5.3 1 % 3 KG KG KG KG KG KG KG 6.7% 6.7 1% Tariff Item Description of goods Unit 1 2 830601 830602 830603 of brass and other copper alloys of copper of iron and steel 830604 of aluminium 830699 Others 8307 8308 8309 Flexible tubing of base metal, with or without fittings Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing, footwear, awnings, handbags, travel goods or other made up or articles; bifurcated rivets, of base metal; beads and spangles, of base metals tubular crown lids Stoppers, caps and (including corks, screw caps and pouring for stoppers), bottles, threaded bungs, bung covers, seals and other packing accessories, of base metal capsules 830901 830902 Of Aluminium Others KG KG 7.9% 6.7% 12.1 6.7 1% 1% 8310 name-plates, Sign-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405 831001 831002 of Brass Others KG KG 11 8.3% 83 7.9 1% 1% 181 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 8311 and Wire, rods, tubes, plates, electrodes similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying welding 1% 1% CHAPTER – 84 84 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof 8401 8402 8403 8404 reactors; Nuclear elements irradiated, reactors; machinery apparatus separation fuel (cartridges), non- nuclear and isotopic for for or other Steam vapour generating boilers (other than central heating hot water also capable boilers of producing pressure low steam); super-heated water boilers Central heating boilers other than those of heading 8402 (for Auxiliary plant for use with boilers of heading 8402 or 8403 example, super-heaters, economisers, soot gas for recoverers); condensers steam or other vapour power units removers, Nil Nil 1% 1% 1% 1% 1% 1% 182 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 Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers Steam vapour turbines turbines and other Spark-ignition reciprocating or rotary internal combustion piston engines Compression-ignition internal combustion piston engines (diesel or semi-diesel engines) Parts suitable for use solely or principally with the engines of heading 8407 or 8408 Hydraulic wheels, therefor turbines, water regulators and 8405 8406 8407 8408 8409 8410 8411 Turbo-jets, and other gas turbines turbo-propellers 8412 Other engines and motors 8413 Pumps for liquids, whether or not fitted with a measuring device; liquid elevators 841301 Deep Well Hand pump complete without connecting Rods with/ without spares & Tools(Net weight of pump minimum 70 Kg) 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% No. 3% 720 1% 183 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 841302 Deepwell hand pump with connecting rods. No (net wt of pump minimum 96.37 kg 3% 900 1% 841303 841304 841305 841306 841307 841308 841309 Power driven centrifugal Pump with motor or frame size 1071 (0.5HP). Power driven centrifugal pump with motor of frame size 1063 (0.5HP). Power driven centrifugal pump with 0.75 HP motor. Power driven centrifugal pump with 1HP motor. Submersible Water pump sets comprising of Pumps, Motors, Pumpsets & Accessories thereof such as cable, control panels & pipes (Capacity from 30 to 90 HP) (Minimum export product weight not less than 237.4 Kgs.) Submersible water pump sets comprising of Pumps, Motors, Pumpsets & Accessories thereof such as cable, control panels & pipes (capacity from 7.5 to 30 HP) (Minimum export product weight not less than 99.5 Kgs.) of Submersible Water Pumps Set comprising Motors, Pumpsets & Accessories thereof such as cable, control penals & pipes (capacity upto 7.5 HP) 841310 Others No. 3% 148.5 1% No. No. No. 3% 3% 3% 1% 95.4 1% 288 252 1% 1% 1% 1% 1% 1% 1% 1% 1% 184 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 8414 841401 841402 Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling incorporating a fan, hoods whether or not fitted with filters Hermatically Compressors airconditioning refrigent gas Hermatically sealed Compressors for refrigerators and commercial refrigeration applications using eco friendly gases sealed for using R-22 unit 6.1% 270 6.1% 270 unit 5% 54 5% 54 841403 Bicycle Pump unit 8.8% 12.5 1% 841499 others 1% 1% Air conditioning machines, comprising a motor-driven fan and elements for changing and temperature the those including humidity, machines the in which humidity cannot be separately regulated for Furnace burners for liquid fuel, for pulverised solid fuel gas; mechanical or stokers,including mechanical grates, mechanical ash dischargers and similar appliances their 8415 8416 1% 1% 1% 1% Industrial laboratory or furnaces and ovens, including incinerators, non-electric 8417 1% 1% 185 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 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415 8418 1% 1% for plant or Machinery, laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading the 8514), treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, sterilising rectifying, steaming, pasteurising, drying, evaporating, vapourising, condensing or cooling, other than machinery or plant of a kind used for purposes; domestic instantaneous storage water heaters, non-electric Calendering or other rolling machines, other than for metals or glass, and cylinders therefor including Centrifuges, centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases or 8419 8420 8421 1 % 1% 1 % 1% 1% 1% 186 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 Dish washing machines; machinery for cleaning or other drying bottles for containers; machinery filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; capsuling for machinery bottles, jars, tubes and similar containers; other packing or machinery wrapping heat-shrink (including machinery); wrapping machinery aerating beverages for machinery Weighing (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds not Cast Iron Weights Others Mechanical appliances (whether or hand- projecting, for operated) dispersing or spraying liquids or fire powders; extinguishers, whether or not spray guns and charged; similar appliances; steam or sand blasting machines and projecting similar machines Pulley tackle and hoists other than skip hoists; winches and capstans; jacks Ship’s cranes derricks; including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane Fork-lift trucks; other works trucks fitted with lifting or handling equipment jet 8422 8423 842301 842302 8424 8425 8426 8427 1 % 1% KG 6.7% 1 % 5.8 1% 1% 1% 1% 187 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 8428 8429 8430 8431 8432 843201 843202 843203 843204 843205 8433 8434 8435 2 3 4 5 6 7 or shovel moving, Other lifting, handling, loading or unloading machinery ( for example, escalators, lifts, conveyors, teleferics) Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, loaders, excavators, tamping machines and road rollers Other grading, leveling, scrapping, excavating, compacting, tamping, extracting boring machinery, for earth, minerals or ores; pile-drivers and pile- extractors; snow-ploughs and snow-blowers Parts suitable for use solely or principally with the machinery of headings 8425 to 8430 Agricultural, horticultural or forestry machinery for soil cultivation; preparation or lawn or sports-ground rollers Tiller Left Hand or Right Hand Tail Wheel (Rubber Wheel made of Steel Harrow Disc/Disc Blade (Plain) Harrow Disc (Notched) Others Harvesting threshing or machinery, including straw or fodder balers; grass or hay mowers; for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437 Milking machines and dairy machinery Presses, crushers and similar machinery the used manufacture of wine, cider, fruit similar beverages machines juices or in 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 4355 3350 4265 4877 1% 1% 1% 1% 6.7% 6.7% 7.3% 7.9% 1 % 1% 1% 1% MT MT MT MT 188 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 8436 8437 8438 8439 8440 8441 8442 or Other agricultural, horticultural, forestry, poultry- bee-keeping keeping including machinery, germination plant fitted with mechanical thermal equipment; poultry incubators and brooders or Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables; machinery used in the milling industry or for the working of cereals or dried leguminous vegetables, other than farm- type machinery in for the machinery, book-sewing Machinery, not specified or included elsewhere this industrial Chapter, preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard Book-binding including machines Other machinery for making up paper pulp, paper or paper cutting including board, machines of all kinds and Machinery, equipment the (other machine-tools of headings 8456 to 8465), for preparing or making plates, printing components; plates, cylinders printing other and components; plates, cylinders and printing components; plates, cylinders stones, and lithographic apparatus other than 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 189 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 prepared for printing purposes (for example, planed, grained or polished) Textile Machinery Spare parts: perforated Nickel Screen others Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442; printers, copying other machines facsimile and machines whether or not combined, and accessories thereof. Facsimile machines Copying machines parts 844201 844202 8443 844301 844302 844399 Others 8444 Machines extruding, for drawing, texturing or cutting man-made textile materials 8445 Machines for preparing textile fibres; spinning, doubling or twisting machines and other machinery producing for textile yarns; textile reeling or weft- winding and winding) machines for preparing textile yarns for use on the machines of heading 8446 or 8447 (including machines 8446 Weaving machines (looms) 8447 stich- Knitting machines, and machines bonding machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting 1% 1% 3% 4% 1% 1% 1% 1% 3% 1% 1% 1% 1% 1% 1% 1% 1% 1% 190 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 8448 8449 8450 8451 Auxiliary machinery for use with machines of headings 8444, 8445, 8446 or 8447 (for example, dobbies, jacquaards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of headings 8444, 8445, 8446 or 8447 (for example, spindles card and clothing, extruding combs, nipples, shuttles, healds and heald frames, hosiery needles) the Machinery manufacture or finishing of felt or non-wovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats spindle flyers, for (other laundry-type Household or washing machines, including machines which both wash and dry Machinery than machines of heading 8450) for washing, cleaning, wringing, ironing,pressing drying, (including presses), fusing bleaching, dyeing, dressing, coating finishing, or impregnating textile yarns, fabrics or made up textile machines and articles forapplying the paste to the base fabric or other support used in the manufacture of as floor linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics coverings such 1% 1% 1% 1% 1% 1% 1% 1% 191 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 8452 8453 8454 8455 8456 8457 8458 8459 ladles, Sewing machines, other than book-sewing machines of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machine needles Machinery preparing, for tanning or working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or than sewing leather, other machines Converters, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries Metal-rolling mills and rolls therefore Machine-tools for working any material of material, by laser or other light or photon beam, ultra-sonic, electro- electro-discharge, chemical, electron beam, ionic- beam or plasma arc processes unit Machining construction machines (single station) and multi-station transfer machines for working metal Lathes centres) for removing metal Machine-tools (including way- type unit head machines) for boring, milling, drilling, treading by tapping or removing metal, other than turning (including lathes centres) of heading 8458 (including removal centres, turning by 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 192 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 Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal,or cermets by stones, means of grinding abrasives polishing or products, other than gear cutting, gear grinding or gear finishing machines of heading 8461 Machine-tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting- off and other machine tools working by removing metal,or cermets, elsewhere not specified or included Machine-tools (including presses) for working metal by forging, hammering or die- stamping; machine-tools (including presses) for working folding, metal by bending, flattening, straightening, shearing, or notching; presses for working metal or metal carbides not specified above Other machine-tools for working metal, or cermets, without removing material for working Machine-tools concrete, ceramics, stone, asbestos- like or cement mineral materials or for cold working glass Machine-tools (including machines for nailing, stapling, glueing otherwise assembling) for working wood, cork, bone, hard rubber, hard hard plastics materials punching similar or or 8460 8461 8462 8463 8464 8465 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 193 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 8466 8467 8468 8469 8470 8471 in Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465, including work or tool holders, self-opening dieheads, dividing heads and other special attachments for tool holders machine-tools; for any type of tool, for working in the hand Tools the for working hand, pneumatic, hydraulic or with self-contained electric or non-electric motor Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting, other than those of heading 8515; gas-operated surface tempering machines and appliances Typewriters than printers of heading 8443; word-processing machines Calculating machines and pocket-size data recording, reproducing and displaying calculating machines with accounting functions; postage-franking machines, ticket-issuing machines, similar machines incorporating a machines, calculating cash registers Automatic data processing machines and units thereof; magnetic or optical readers, machines transcribing data on to data media in coded form and machines for processing such data, not elsewhere or included specified device; other and for 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 194 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 for hectograph bank coin Other office machines (for example, or stencil duplicating machines, machines, addressing note automatic dispensers, sorting machines, coin counting or wrapping machines, pencil- machines, sharpening perforating stapling machines) Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8469 to 8472 sorting, Machinery screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including form; or paste) powder machinery for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, cements, unhardened plastering materials or other mineral products in powder or paste form; machines for forming foundry moulds of sand Machines assembling for electric or electronic lamps, tubes or valves or flash-bulbs, in glass envelopes; machines or manufacturing or hot working glass or glassware goods-vending Automatic example, machines (for postage stamps, cigarette, food or beverage machines), including money changing machines 8472 8473 8474 8475 8476 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 195 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 or for mould Machinery working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter Machinery for preparing or tobacco, not making up specified included elsewhere in this Chapter Machines and mechanical appliances having individual functions, not specified or included elsewhere this Chapter for metal Moulding boxes foundry; bases; moulding patterns; moulds for metal (other than ingot carbides, moulds), metal glass, mineral materials, rubber or plastics Taps, and similar appliances for pipes, boilers shells, tanks, vats or the like, including pressure- reducing and controlled thermostatically valves of Brass/Gun metal Others Ball or roller bearings Ball or Roller Bearings Parts Parts of Ball or Roller Bearings, made of brass Others valves valves cocks, 8477 8478 8479 8480 8481 848101 848102 8482 848201 848202 848299 1% 1% 1% 1% 7.3% 1% 1% 3% 1% 1% 1% 1% 1% 2.2% 1% 1% 1% 1% 43.1 83 13 KG KG 196 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 including Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed torque changers, and converters; pulleys, pulley including blocks; clutches and shaft couplings (including universal joints) Cam Shaft Wheel Pulley MB with ZP Lever (Lever plated with Zinc and wheel Pulley Painted) Cam flywheels 8483 848301 848302 848303 848304 Crank Shaft (for four wheelers) 848305 Crank Shaft (for two wheelers) 848306 8484 8485 8486 up put Others Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, in pouches, envelopes or similar packings; mechanical seals Deleted Machines and apparatus of a kind used solely or principally for the manufacture of semi- conductor boules or wafers, semi devices, electronic integrated circuits displays; panel flat or machines apparatus and specified in note 9(c) to this chapter; and accessories. conductor parts KG KG KG KG KG 7.6% 7.6% 7.6% 7.6% 7.6% 1% 12.6 12.6 12.6 12.6 12.6 2.5% 2.5% 2.5% 2.5% 2.5% 1% 4.1 4.1 4.1 4.1 4.1 6.9% 6.9% 1% 1% 197 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 8487 parts, not Machinery containing electrical connectors, insulators, coils, contacts or other electrical specified or features, not included elsewhere this in chapter 1% 1% CHAPTER – 85 85. Electrical machinery and equipment and parts thereof ; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles 8501 8502 8503 8504 8505 850501 850502 8506 8507 rectifiers) converters and (excluding transformers, (for and Electric motors generators generating sets) Electric generating sets and rotary converters Parts suitable for use solely or principally with the machines of heading 8501 or 8502 Electrical static example, inductors Electro-magnets; permanent articles and magnets intended become to permanent magnets after magnetisation; electro- magnetic permanent or magnet chucks, clamps and devices; holding similar Electro-magnetic couplings, clutches and brakes; electro- magnetic lifting heads Soft ferrite component others Primary cells and primary batteries Electric accumulators, including separators therefor, whether or not rectangular (including square) 1% 1% 1% 1% 1% 1% 1% 1% 198 1% 1% 1% 1% 1% 1% 1% 1% A Drawback when Cenvat facility has not been availed B Drawback when Cenvat facility has been availed Drawback Rate 4 1% 1% 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% 1% Tariff Item Description of goods Unit 1 8508 8509 8510 8511 8512 8513 8514 2 3 with Vacuum cleaner with self- contained electric motor Electro-mechanical domestic self- appliances, contained electric motor other than vacuum cleaners of Heading 8508 Shavers, hair clippers and hair-removing appliances, with self-contained electric motor engines Electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal (for combustion example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow starter motors); plugs, generators example, (for dynamos, alternators) and cut-outs of a kind used in conjunction with such engines lighting or Electrical signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles electric Portable lamps designed to function by their own source of energy (for example, batteries, dry accumulators, magnetos), other than lighting equipment of heading 8512 Industrial laboratory or electric furnaces and ovens (including those functioning induction or dielectric by loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss 199 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 8515 8516 8517 photo Electric (including electrically heated gas), laser or other light beam, or electron beam, ultrasonic, magnetic pulse or plasma arc soldering, brazing or welding machines apparatus, and whether or not capable of cutting; Electric machines and hot spraying of metals or cermets apparatus for heating instantaneous Electric or storage water heaters and immersion heaters; electric space heating apparatus and soil apparatus; electrio-thermic hair-dressing apparatus (for example hair dryers, hair curlers, curling and hand tong heaters) dryers; electric smoothing irons; Other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545 including sets, Telephone telephones for cellular net works or for other wireless networks; other apparatus transmission or for reception of voice, images or other including apparatus for communication in a wired or wireless network (such as a local or wide area than network), transmission reception apparatus of Heading 8443, 8525, 8527 or 8528 other or data, the 1% 1% 1% 1% 2.7% 2.7% 200 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 stands Microphones therefor; Loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or a not combined with microphone, sets consisting of a microphone more and loudspeakers; audio- frequency electric amplifiers; electric sound amplifier sets and one or or the sound recording apparatus Sound recording reproducing apparatus Magnetic tape recorders and other recording apparatus, whether or not incorporating sound a reproducing device or Video reproducing apparatus, whether or not incorporating a video tuner Parts and accessories suitable for use solely or principally with of headings 8519 to 8521 Discs, tapes, solid state non volatile devices storage “smart cards” and other media for the recording of sound other phenomena, whether or not recorded, including matrices the and production of discs, but excluding of Chapter 37 Unrecorded floppy diskettes Other unrecorded media Media recorded with sound or other phenomena Deleted masters products for or of 8518 8519 8520 8521 8522 8523 852301 852302 852303 8524 1% 1% 2.7% 2.7% 2.7% 2.7% 2.7% 2.7% 1% 1% 1% 1% 1% 1% 1% 1% 201 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 Transmission apparatus for radio-broadcasting or television, whether or not reception incorporating apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders Radar radio apparatus, navigational aid apparatus and radio remote control apparatus Reception for radio-broadcasting, whether or not combined, in the same housing, sound recording reproducing apparatus or a clock Monitors and projectors, not incorporating television apparatus; reception reception for television, whether or not incorporating radio- broadcast receivers or sound or or recording reproducing apparatus apparatus apparatus video with or Parts suitable for use solely or principally the apparatus of headings 8525 to 8528 with 8525 8526 8527 8528 8529 2.7% 2.7% 2.7% 2.7% 2.7% 2.7% Piece 4.5% 450 4.5% 450 852901 Electric television 852902 others tuner for colour 1% 1% 1% 1% 8530 Electrical signaling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608) 3.6% 3.6% 202 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 8531 8532 8533 8534 8535 8536 apparatus bells, sound or visual Electric (for signalling example, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530 apparatus or Electrical capacitors, fixed, variable or adjustable (pre- set) Electrical resistors (including and rheostats potentiometers), other than heating resistors Printed circuits for Electrical protecting switching electrical circuits, or for making connections to or in circuits (for electrical fuses, switches, example, lighting voltage arresters, limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts for Electrical protecting switching electrical circuits, or for making connections to or in (for electrical relays, example, fuses, suppressors, plugs, sockets, lamp-holders, connectors, and junction boxes), for a voltage not exceeding 1,000 volts; connectors for optical fibres, optical fibre bundles or cables apparatus or circuits switches, surge other 2.7% 2.7% 1% 1% 1% 1% 1% 1% 2.7% 2.7% 3.6% 3.6% 203 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 including Boards, consoles, panels, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other switching than apparatus of heading 8517 Parts suitable for use solely or principally the apparatus of headings 8535, 8536 or 8537 of copper with 8537 8538 853801 853802 of brass 853803 8539 8540 854001 other Electric filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps; arc-lamps Thermionic, cold cathode or photocathode and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes) Colour picture tubes valves 854002 Black and white picture tubes 854003 854004 8541 transistors Monitor tubes others and Diodes, similar semi-conductor devices; Photosensitive semi- conductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light emitting diodes; mounted piezo-electric crystals 3.6% 3.6% KG KG 95 79 10.5% 10.5% 1% 1% 1% 1% 1% 1% piece piece 180 36 3.6% 3.6% 1% 1% 3.6% 3.6% 1% 1% 180 36 1% 1% 204 A Drawback when Cenvat facility has not been availed B Drawback when Cenvat facility has been availed Drawback Rate 4 1% 1% Drawback cap per unit in Rs. 5 Drawback cap per unit in Rs. 7 Drawback Rate 6 1% 1% Tariff Item Description of goods Unit 2 3 1 8542 8543 8544 8545 8546 8547 not fitted (including Electronic integrated circuits Electrical machines and apparatus having individual functions, not specified or included elsewhere in this Chapter Insulated (including enamelled or anodised) wire, cable co-axial cable) and other insulated electric conductors, whether with or fibre connectors; optical cables, made of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors Carbon electrodes, carbon carbons, lamp brushes, battery carbons and other articles of graphite or other carbon, with or without, metal; of a kind used for electrical purposes Electrical insulators of any material up fittings for Insulating electrical machines, appliances or equipment, fittings wholly of being insulating material apart from any minor components example, of metal (for sockets) threaded during incorporated moulding the solely purposes of assembly, other than insulators of heading 8546; conduit electrical tubing and joints therefor, of base metal lined with insulating material for 2.7% 2.7% 1% 1% 1% 1% 1% 1% 205 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 8548 86 8601 8602 8603 8604 8605 8606 Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, included specified or not elsewhere in this Chapter Nil Nil CHAPTER – 86 Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signaling equipment of all kinds locomotives; Rail locomotives powered from an external source of electricity or by electric accumulators Other rail locomotive tenders Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604 Rail or tramway maintence or service vehicles whether or not self-propelled (for workshops, example, cranes, ballast tampers, track-liners, testing coaches and inspection vehicles) Railway tramway or passenger coaches, not self- propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self- propelled (excluding those of heading 8604) Railway or tramway goods vans and wagons, not self- propelled track 1% 1% 1% 1% 1% 1% 206 1% 1% 1% 1% 1% 1% A Drawback when Cenvat facility has not been availed B Drawback when Cenvat facility has been availed Drawback Rate 4 1% 1% Drawback cap per unit in Rs. 5 Drawback cap per unit in Rs. 7 Drawback Rate 6 1% 1% Tariff Item Description of goods Unit 1 8607 8608 8609 2 3 Parts of railway or tramway locomotives or rolling-stock railway, Railway or tramway track fittings; and fixtures mechanical (including electo- mechanical) signaling, safety or traffic control equipment tramways, for inland waterways, roads, parking port installation air-fields; parts of the foregoing Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport facilities, or 1% 1% CHAPTER – 87 87 Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof 8701 Tractors (other than tractors of heading 8709) 8702 8703 8704 for the Motor vehicles transport of ten or more persons, the driver including Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars Motor vehicles transport of goods the for 1% 1% 1% 1% 1% 1% 1% 1% 207 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 (for Special purpose motor vehicles, other than those principally designed for the transport of persons or example, goods lorries, crane breakdown fire lorries, fighting concrete-mixers vehicles, lorries, lorries, spraying mobile workshops, mobile radiological units) Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705 Bodies (including cabs), for the motor of vehicles headings 8701 to 8705 Parts and accessories of the motor vehicles of headings 8701 to 8705 Nozzles Piston Pin/ Gudgeon Pin Steel Anchor Pin BB Axle Brake shoe plate Chain Cover Hinges Shakle Plates made of CRCA Sheet Connecting Rods Crank for chain wheel Front Axle made of alloy steel Front Axle made of non-alloy steel beam/I-Beam, beam/I-Beam, 8705 8706 8707 8708 870801 870802 870803 870804 870805 870806 870807 870808 870809 870810 8708011 Full Tension Sleeve made of Steel. 8708012 Spokes (Galvanised) 8708013 Machined pin/linkage pin trailor ball/hitch 8708014 8708015 Push rod Radiator Cap 1% 1% 1% 1% 6.8% 6.8% 6.8% 6.8% 6.8% 6.8% 6.8% 6.8% 6.8% 6.8% 6.8% 6.8% 6.8% 6.8% 6.8% KG KG KG KG KG KG KG KG KG KG KG KG KG KG KG 208 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 3.4% 2.2% 1% 1% 1% 1% 1% 8.1 8.1 8.1 8.1 8.1 8.1 9 9 10 10 9 8.1 10 9 8.1 5 3.3 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 8708016 Sleeve Shaft and Ball Joint 8708017 8708018 8708019 8708020 8708021 8708022 8708023 8708024 8708025 8708026 8708027 8708028 8708029 8708030 8708031 8708032 8708033 8708034 8708035 8708036 8708037 8708038 8708039 8708040 8708041 core Slip Stub Shaft Spindles Sprocket V-Belt Cover BcP Valve Tappets Automotive Radiator Core of Copper/Brass construction Automotive Radiator assembly with of radiator Copper/Brass construction Automotive Radiator assembly of core radiator with Steel/Brass construction Roller for auto break shoe Spline Hub for Clutch Plates Front/rear axle shaft Auto Parts Double Brake Chamber Type 24 L/S Auto Parts Brake Chamber Type 16 L/S Auto Parts Brake Chamber Type 20 L/S Auto Parts Brake Chamber Type 24 L/S Auto Parts Brake Chamber Type 30 L/S Auto Parts Brake Chamber Type 30 S/S Steering Knuckle Tractor Parts- Top Link Assembly and Parts thereof Tractor Assembly/Chain and Parts thereof Tractor Parts- Lift Arm/Lower Link and Parts thereof Tractor Parts- Draw Bar Tractor Parts- Ratchet Jack Assembly and Parts thereof Tractor Parts- Assembly and Parts thereof Tractor Parts- Ball for Tractor Parts-Stabilizer Assembly Leveling 3 KG KG KG KG KG KG KG KG KG KG KG KG KG KG KG KG KG KG KG KG KG KG KG KG KG KG 209 4 6.8% 6.8% 6.8% 6.8% 6.8% 6.8% 6.8% 6.8% 6.8% 6.8% 6.8% 6.8% 6.8% 6.8% 6.8% 6.8% 6.8% 6.8% 6.8% 7% 7.5% 5.4% 8% 5.4% 5.4% 6.4% 5 8.1 9 9 10 10 9 30.6 30.6 20.4 9 10 9 9 9 9 9 9 9 13 9 9 9 9 9 10 10 6 7 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 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 8708042 8708043 8708044 8708045 8708046 8708047 8708048 8709 8710 8711 871101 871102 871103 8712 871201 871202 8713 Parts Tractor Parts- Reducing Bush Deleted Tractor Parts-Stub Axle/Front Axle Spindle Tractor Parts- Tie Rod End and Parts thereof Deleted Deleted Others in Works trucks, self-propelled, not fitted with lifting or handling equipment, of the factories, type used warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles Tanks and other armoured fighting vehicles, motorized, whether or not fitted with weapons, and parts of such vehicles (including Motorcycles mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; Automotive Steel Wheel Rims 12"-13" (Excluding Wire Wheels) Automotive Steel Wheel Rims (Excluding Wire 14"-16" Wheels) Others Bicycles and other cycles (including delivery tricycles), not motorised Complete bicycle Others Carriages disabled for persons, whether or not motorised otherwise or mechanically propelled KG KG KG 9 9 9 6.2% 5% 6.2% 1% 1% 1% 1% 1% 1% 1% Nil Nil 1 No. 6.8% 1 No. 6.8% 1% 9% 1% 1% 1 No. 210 7.2 7.2 180 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 8714 871401 871402 871403 871404 871405 871406 871407 871408 871409 8714010 871411 871412 871413 871414 871415 Parts and accessories of vehicles of headings 8711 to 8713 BB axle BB Cup set of 3 Deleted Brake set Chain Chain Adjuster Single speed Chainwheel & Crank (Crank made of steel) Cotter pin-Set of 2 Frame made of steel without B.B. cup & axle Fork Fork Fitting Free wheel single speed Handle bar made of steel Handle stem made of steel Hub (front or rear) made of steel Lamp bracket 871416 871417 Mudguard (pair) 871418 871419 871420 871421 871422 871423 Pedal (pair) Rim (pair) made of steel Saddle Seat Pillar Spokes set of 144 pieces Others Baby carriages and parts thereof Trailers and semi-trailers; not vehicles, other mechanically propelled; parts thereof Truck & Trailer Wheels 8715 8716 871601 871602 Earth Wheel Moving Components, namely, Bead Seat Ring, Gutter Band Fixed Flange & Lock Ring 871603 Others 132 1.1 3.6 269 0.2 7.1 0.3 20.3 640 1.7 128 9.8 142 386 91 7.5 4.5 17.3 878 65.3 6.8 10 6.1 5.1 100 Pcs 1 Set 1 Set 100 Pcs 1 pair 1 Set 1 Set 1 pc 100 Pcs 1 set 100 Pcs 1 set 100 Pcs 100 Pcs 100 Pcs 1 pair 1 pair 1 pair 100 Pcs 100 Pcs 1 set KG KG KG 9.8% 9.4% 9.8% 9.4% 9.4% 10.1% 9.4% 6.8% 10.1% 9% 9% 9.4% 10.1% 9% 10.1% 9.8% 10.1% 9.8% 10.1% 10.1% 10.1% 8.8% 6.8% 6.8% 6.8% 1% CHAPTER – 88 211 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 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 88 8801 8802 8803 8804 8805 89 8901 8902 8903 8904 8905 2 3 4 5 6 7 Aircraft , spacecraft, and parts thereof Balloons dirigibles; and gliders, hang gliders and other non-powered aircraft Other aircraft (for example, aeroplanes); helicoptors, spacecraft (including satellites) and suborbital and spacecraft launch vehicles Parts of goods of heading 8801 or 8802 Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts and thereof accessories thereto Aircraft deck-arrestor or ground gear; trainers; parts foregoing articles launching gear; similar flying the of other ships, vessels excursion Cruise boats, cargo ferry-boats, ships, barges and similar vessels for the transport of persons or goods Fishing vessels; factory ships for and processing or preserving fishery products Yachts and other vessels for pleasure or sports; rowing boats and canoes Tugs and pusher craft Light-vessels, dredgers, and navigability of which subsidiary fire-floats, floating cranes, the is their main vessels other to 1% 1% 1% 1% 1% CHAPTER – 89 Ships, boats and floating structures 1% 1% 1% 1% 1% 212 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 floating docks; submersible or production or function; floating drilling platforms Other including warships and lifeboats other than rowing boats vessels, 8906 890601 Warships 890602 structures floating Others Other ( for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons) Vessels and other floating structures for breaking up 8907 8908 Nil 1% 1% Nil CHAPTER – 90 Nil 1% 1% Nil 90 Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof fibres and optical Optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarising material; lenses contact (including lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked Optical fibres Sheets & plates of polarising material Optical Fibre Cables Others Lenses, prisms, mirrors and other optical elements, of any material, mounted, being for parts of or instruments or apparatus, other than such elements of glass not optically worked fittings 9001 900101 900102 900103 900104 9002 1% 1% 5.5% 1% 3.1% 1% 1% 5.5% 4.5% 6.3% 213 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 9003 9004 9005 9006 9007 9008 9009 9010 9011 9012 2 3 4 5 6 7 (other telescopes, instruments incorporating Frames and mountings for spectacles, goggles or the like, and parts thereof Spectacles, goggles and the like, corrective, protective or other Binoculars, monoculars, other and optical mountings therefor; other astronomical instruments and mountings therefor, but not for including radio-astronomy Photographic than cinematographic) cameras; flashlight photographic apparatus and flash bulbs other than discharge lamps of heading 8539 Cinematographic cameras and projectors whether or not sound recording or reproducing apparatus Image projectors, other than cinematographic; than photographic cinematographic) enlargers and reducers Omitted Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this chapter; negatoscopes; projection screens Compound optical microscopes, including those photomicro-graphy, for cine-photomicrography or microprojection Microscopes optical diffraction apparatus than other microscopes; (other 6.3% 6.3% 3.1% 3.1% 6.3% 3.1% 4.7% 4.7% 4.7% 4.7% 4.7% 4.7% 214 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 for in (including Liquid crystal devices not articles constituting more provided other specifically headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included else where in this Chapter Direction finding compasses; other navigational instruments and appliances Surveying photogrammetrical surveying), hydrographic, oceanographic, hydrological, or meterological geo- instruments and physcial appliances, excluding compasses; rangefinders Balances of a sensitivity of 5cg or better, with or without weights Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, protractors, pantographs, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in example, (for the hand measuring rods and tapes, micrometers, callipers), not specified included or elsewhere in this chapter Instruments and appliances used in medical, surgical, dental or veterinary sciences, scientigraphic including apparatus, other electromedical apparatus and sight-testing instruments Ultrasound Scanner, Patient Monitoring Equipments and Surgical Diathermy Equipments Others 9013 9014 9015 9016 9017 9018 901801 901802 4.7% 4.7% 4.7% 4.7% 1% 1% 1% 1% 4.7% 1% 4.7% 4.7% 215 3.1% 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 9019 9020 9021 9022 9023 and aids Mechano-therapy appliances; massage apparatus; psychological aptitude-testing therapy, apparatus; ozone oxygen aerosol therapy, therapy, artificial respiration or therapeutic other respiration apparatus Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, whether or not for medical, surgical, dental or veterinary uses, including or radiotherapy appratus, X-ray other X-ray tubes tension high generators, control panels generators, screens, and examination or treatment tables, chairs and the like Instruments, apparatus and for models, demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses radiography designed desks, and 4.7% 1% 4.7% 1% 4.7% 1% 4.7% 1% 4.7% 1% 216 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 9024 9025 9026 902601 902602 9027 9028 and Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics) similar Hydrometers instruments, floating thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032) Water meters (of brass) Others Instrments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surfacetension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light exposure meters); microtomes Gas, liquid or electricity supply or production meters, including calibrating meters therefore (including 4.7% 1% 4.7% 1% KG 8.3% 4.7% 28.8 2.2% 1% 7.6 4.7% 1% 4.7% 1% 217 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 9029 9030 9031 9032 9033 and counters, Revolution counters, production mileometers, taximeters, like; pedometers and the speed indicators and tacho meters, other than those of heading 9014 or 9015; stroboscopes spectrum Oscilloscopes, analysers other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 9028; and instruments apparatus for measuring or detecting beta, gamma, X-ray, cosmic or other ionising radiations checking or Measuring instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors Automatic or controlliing instruments and apparatus Parts and accessories (not specified included or elsewhere in this chapter) for machines, appliances, instruments or apparatus of chapter 90 regulating alpha, 4.7% 1% 4.7% 1% 4.7% 4.7% 4.7% 1% 1% 1% CHAPTER – 91 Clocks and watches and parts thereof 9101 pocket- Wrist-watches, watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal Nil Nil 218 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 9102 9103 9104 9105 9106 9107 9108 9109 9110 9111 911101 911102 9112 with watch excluding Wrist-watches, pocket- watches and other watches, including stop watches, other than those of heading 9101 Clocks movements, clocks of heading 9104 Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels Other clocks Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with (for synchronous motor example, time-registers, time-recorders) Time switches with clock or watch movement or with synchronous motor Watch movements, complete and assembled Clock movements, complete and assembled Complete watch or clock movements, unassembled or assembled partly (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements Watch thereof Cases of precious metal or of metal clad with precious metals Others Clock cases and cases of a similar type for other goods of this chapter, and parts thereof and parts cases 1% 1% 1% 1% 1% 1% 1% 1% 1% Nil 1% 4.7% 4.7% 4.7% 4.7% 4.7% 3.8% 3.8% 3.8% 3.8% Nil 1% 219 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 911201 911202 9113 911301 911302 9114 Cases of precious metal or of metal clad with precious metals Others Watch straps, watch bands and watch bracelets, and parts thereof of precious metal or of metal clad with precious metals Others Other clock or watch parts Nil 1% Nil 1% 1% Nil 1% Nil 1% 1% 92 9201 9202 9203 9204 9205 9206 9207 CHAPTER – 92 Musical instruments; parts and accessories of such articles Pianos, including automatic pianos; harpsi-chords and stringed other keyboard instruments Other musical string instruments (for example, guitars, violins, harps) Ommited Ommited musical wind Other instruments (for example, clarinets, trumpets, bagpipes) musical Percussion instruments (for example, xylophones, drums, cymbols, castanets, maracas) instruments, Musical the sound of which is produced, or must be amplified, (for example, electrically organs, guitars, accordions) 3.8% 3.8% 3.8% 3.8% 3.8% 220 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 9208 9209 93 9301 9302 9303 Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this Chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments example, Parts mechanisms for musical boxes) and accessories (for example, cards, discs and mechanical for rolls instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds (for 3.8% 1% 3.8% 1% CHAPTER – 93 Arms and ammunition; parts and accessories thereof Nil Nil Nil Nil Nil Nil Military weapons, other than revolvers, pistols and the arms of heading 9307 Revolvers and pistols, other than those of heading 9303 or 9304 Other firearms and similar devices which operate by the firing of an explosive example, (for charge sporting shotguns and rifles, muzzle-loading firearms, Very pistols and other devices designed to project only signal flares, pistols and revolvers firing blank ammunition, captive- bolt humane killers, line- throwing guns) for 221 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 9304 9305 9306 9307 , Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9307 Parts and accessories of articles of headings 9301 to 9304 Bombs grenades, torpedoes, mines, missiles, and similar munitions of thereof; war and parts cartridges other and ammunition and projectiles and parts thereof, including shot and cartridge wads Swords, lasses, bayonets, lances and similar arms and parts thereof and sheaths scabbards therefor and cut Nil Nil Nil Nil Nil Nil Nil Nil CHAPTER – 94 Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings 9401 9402 9403 940301 940302 furniture Seats(other than those of heading 9402), whether or not convertible into beds, and parts thereof Medical, surgical, dental or veterinary (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles Other furniture and parts thereof Folding Bed made of Mild Steel Other furniture articles made of 4.7% 1% 4.7% 1% 4.7% 4.7% 222 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 steel or plastics 940303 9404 9405 940501 940502 940503 940504 940505 940506 940599 9406 (for and Other furniture articles made out of other materials including wood, bamboo or cane Mattress supports; articles similar of bedding furnishing example, quilts, mattresses, eiderdowns, cushions, pouffes fitted with and pillows) or stuffed springs or internally fitted with any material or of cellular rubber or plastics, whether or not covered Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and a the like, light permanently source, and parts thereof not elsewhere or included Hurricane Lantern made of Tin plate Lamps made of brass Lamps made of copper Lamps made of iron Lamps made of aluminium Lanterns/Lamps predominantly of glass Others Prefabricated buildings having fixed specified 3.8% 1% 4.7% 1% Kg Kg Kg Kg Kg Kg 6.7 83 100 14 26 30.2 7.6% 11% 11% 8.8% 6.4% 6.6% 3.9% 1% 1% 1% 1% 1% 1% Nil 1% 1% CHAPTER – 95 Toys, games and sports requisites; parts and accessories thereof 9501 9502 Deleted Deleted 223 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 toys; Tricycles, scooter, pedal cars and similar wheeled toys, dolls’ carriages, dolls; reduced-size other (“scale”) models and similar recreational models, working or not; puzzles of all kinds Cricket bats made of plastic Plastic rounder bat Cricket sets made of plastic consisting of two bats, two balls, two bases and six stumps in a nylon carrying bag Other Articles for funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment Carrom Board, with or without coins and strikers Playing cards Others Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes Articles and equipment for general physical exercise, gymnastics, athletics, other sports table- (including tennis) or out-door games, not specified or included elsewhere in this Chapter; swimming and paddling pools Articles and equipment for table-tennis namely table tennis rackets Articles and equipment for table-tennis namely table tennis tables pools 9503 950301 950302 950303 950399 9504 9504 01 9504 02 950403 9505 9506 950601 950602 piece piece 5.9% 5.9% piece 5.9% 15 15 80 5.9% 5.9% 5.9% 15 15 80 Kg 4.6% 31.5 4.6% 31.5 piece . 7.2% 1% 1% 2.3% 80 7.2% 80 1% 1% 1% piece 10.3% 10.3 10.3% 10.3 piece 9.7% 529 9.7% 529 224 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 950603 950604 950605 950606 950607 950608 950609 950610 950611 950612 950613 950614 950615 950616 950617 950618 950619 950620 950621 950622 950623 950624 950625 950626 950627 950628 950629 smart Junior synthetic balls Articles and equipment for table-tennis namely table tennis net sets Tennis, badminton or similar rackets, whether or not strung: Lawn-tennis balls Inflatable balls made of leather Inflatable made of PVC/rubber Inflatable balls made of Polyurethane Rubber bladders Basket ball unit shot/EASI shot Basket ball unit shot/little shot Unit basket ball ring Basket ball ring with one spring/two springs/three springs Easy play/easy store netball unit Unit netball goal ring Unit netball ring detachable and fixing Netball goal post with ring Tchouk ball frame Ball cage of steel Cricket balls, hockey balls and other balls Cricket, Hockey, Boxing, Football and other Sports Gloves. Cricket bats Deleted Deleted Deleted Hockey sticks Leg Guards Abdominal/elbow guard Shoulder/Shin Guard piece 6.2% 15.8 6.2% 15.8 piece 5.1% 15.8 5.1% 15.8 piece piece 17.6% 5.4% piece 12.5% 13.5% 9.6% 5.3% 6.2% 6.2% 6.2% 3.5% 3.5% 3.5% 5.3% 6.2% 6.2% 6.2% 7.9% 9.8% 6.3% 9.8% 9.8% 9.8% piece piece Unit Unit Unit Unit Unit Unit Unit Unit piece Unit piece Pair. piece piece pair. piece piece 225 5.3 7.7 25 59 3.5 106 70.5 22 70.5 66 17.6 12.3 61.8 110 176 8.8 44 346 12.7 53.5 2.7 10.7 17.6% 5.4% 12.5% 13.5% 9.6% 5.3% 6.2% 6.2% 6.2% 3.5% 3.5% 3.5% 5.3% 6.2% 6.2% 6.2% 7.9% 9.8% 6.3% 9.8% 9.8% 9.8% 5.3 7.7 25 59 3.5 106 70.5 22 70.5 66 17.6 12.3 61.8 110 176 8.8 44 346 12.7 53.5 2.7 10.7 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 950630 95069960 95069961 95069962 95069963 95069999 9507 9508 9601 Other sports protective equipment not elsewhere specified Sports net General exercise including equipment Croquet set Rounder’s bat, Wooden physical and equipment track and field line and 9705) Others fish-hooks Fishing rods, and other fishing tackle; fish landing nets, butterfly nets and similar nets; decoy “birds” (other than those of heading 9208 similar or hunting shooting requisites swings, Roundabouts, and shooting fairground other traveling amusements; circuses, traveling menageries and traveling theatres galleries or piece 9.8% 24.9 KG 12% 60 Unit piece 5.5% 7.9% 9.7% 3.2% 38.7 9.8% 2.6% 5.5% 7.9% 9.7% 3.2% 24.9 13 38.7 2.4% 1% 2.4% 1% CHAPTER – 96 ivory, Miscellaneous manufactured articles Worked bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other carving animal material, and articles of these materials (including articles by moulding) obtained Nil Nil 226 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 of or parts vegetable Worked or mineral carving material these and articles or materials moulded carved articles of wax, of stearin, of natural gums or natural of resins modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin brushes Brooms, brushes (including constituting of machines, appliances or hand-operated vehicles), mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other roller than squeegees) Hand riddles Travel sets for personal toilet, sewing or shoe or clothes cleaning Buttons, press-fasteners, snap-fasteners and press- studs, button moulds and other parts of these articles; button blanks sieves and hand 9602 9603 9604 9605 9606 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 9607 960701 960702 Slide fasteners and parts thereof Zipper made of brass Others KG KG 4.5% 3% 25.5 4.9 4.5% 3% 25.5 4.9 227 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 9608 9608 10 9608 20 or and Ball point pens; felt tipped and other porous-tipped pens markers; fountain pens; stylograph pens and other pens; stylos; duplicating propelling sliding pencils; pen holders, pencil holders similar and holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609 Ball point pen, all sorts (including rolling ball pen Felt tipped and other porous- tipped pens and markers Fountain pens, Stylograph pens and others. Indian ink drawing pens : Stylograph pens 9608 31 9608 31 10 9608 31 90 Other 9608 39 9608 39 10 9608 39 20 9608 39 31 value Other : writing High instruments including fountain pens and ball point pens (Rs.500 and above FOB per unit) With body or cap of precious metal or rolled precious metal Other fountain pen: With body or cap of precious metal or rolled precious metal 9608 39 39 Other 9608 39 91 Other: With body or cap of precious metal or rolled precious meta 9608 39 99 Other 127 166 39.6 39.6 39.6 100 pcs 5.7% 100 pcs 8.9% 100 pcs 100 pcs 100 pcs 4.3% 4.3% 4.3% 2.2% Nil Nil 1% Nil 1% 9608 40 00 Propelling or sliding pencils 100 pcs 2.9% 9608 50 00 Sets of articles from two or more of the foregoing sub- headings 100 pcs 2.9% 57.6 39.6 228 56 1% 3% 1% 1% 1% 1% Nil Nil 1% 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. 1 2 3 4 5 6 7 100 pcs 2.9% 39.6 39.6 18 20 20 20 2.9% 1% 2.9% 1% 3.6% 3.6% 3.6% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 9608 60 9608 60 10 Refills for ball point pens, comprising the ball point and ink-reservoir: With liquid ink (for rolling ball-pen) 9608 60 90 Other 100 pcs 9608 91 Pen nibs and nib points 100 pcs 9608 91 10 Nib points for pen 9608 91 20 Nibs of wool felt or plastics for use in the manufacture of porous tip pen or markers 9608 91 40 Other pen nibs Other: 9608 91 91 Of metal 9608 91 99 Other Other: Pen holders, pencil holders and similar holders 9608 99 10 9608 99 9608 99 99 Other 9609 9610 9611 Pencils (other than pencils of heading 9608 ), crayons, pencil pastels, leads, drawing charcoals, writing or drawing chalks and tailors' chalks Slates and boards, with writing or drawing surfaces, whether or not framed the devices Date, sealing or numbering like stamps, and (including for or embossing printing designed labels), for operating the hand; in hand-operated composing sticks and hand printing sets such incorporating composing sticks 100 pcs 100 pcs 100 pcs 229 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 9612 9613 9614 9615 961501 961502 961503 9616 9617 9618 lighters or inked similar Typewriter or ribbons, for otherwise prepared impressions, giving whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes Cigarette and other lighters, whether or or not mechanical parts electrical, thereof other than flints and wicks Smoking pipes (including pipe bowls) and cigar or cigarette and parts thereof Combs, hair-slides and the like, hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof holders, and or heads Combs, made of plastics Combs, made of metal Others Scent sprays and similar toilet sprays, and mounts and therefor; powder-puffs and pads for of the application cosmetics toilet preparations Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners and Tailors' other lay figures; automata animated and displays, used for shop window dressing dummies other 1% 1% 1% 1% 1% 1% KG KG 9.1% 9.1% 1% 18 22.5 2.7% 2.7% 1% 5.3 6.7 1% 1% 1% 1% 1% 1% 230 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 – 97 Works of art, collector’s' pieces and antiques and sculptures Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand- decorated manufactured articles; collages and similar decorative plaques Original engravings, prints and lithographs Original statuary, in any material Postage or revenue stamps, stamp-post marks, first-day stationery covers, postal (stamped paper), and the like, used or unused , other than those of heading 4907 Collections and collectors' pieces of zoological, botanical, anatomical, mineralogical, historical, archaeological, palaeontological, ethnographic or numismatic interest Antiques of an age exceeding one hundred years 9701 9702 9703 9704 9705 9706 Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil [F. No. 609/76/2010-DBK] (Najib Shah) Joint Secretary to the Government of India 231

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