Drawback Schedule effective from 15-11-2016.

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SCHEDULE Tariff Item Description of goods Unit A B Drawback when Cenvat facility has not been availed 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) 0101 0102 0103 0104 0105 0106 0201 0202 0203 0204 0205 0206 0207 0208 0209 0210 0301 0302 Live Horses, Asses, Mules and Hinnies Live bovine animals Live swine Live sheep and goats Live poultry, that is to say, fowls of the species gallus geese, domesticus, turkeys and guinea fowls Other live animals ducks, CHAPTER – 1 LIVE ANIMALS Nil Nil Nil Nil Nil Nil CHAPTER – 2 MEAT AND EDIBLE MEAT OFFAL of offal Meat of bovine animals, fresh and chilled Meat of bovine animals, frozen Meat of swine, fresh, chilled or frozen Meat of sheep or goats, fresh, chilled or frozen Meat of horses, asses, mules or hinnies, fresh, chilled or frozen Edible bovine animals, swine, sheep, goats, horses, asses, mules or chilled or hinnies, frozen Meat, and edible offal, of the poultry of heading 0105, fresh, chilled or frozen Other meat and edible meat offal, fresh, chilled or frozen Pig fat, free of lean meat, and poultry fat, not rendered or fresh, otherwise extracted, chilled, in brine, dried or smoked Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal frozen, salted, fresh, 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% Nil Nil Nil Nil Nil Nil 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% CHAPTER – 3 FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES Live fish Fish, chilled, excluding fish fillets and other fresh or 1% 0.15% 1 A B Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Tariff Item Description of goods Unit Drawback Rate (1) (2) (3) (4) Drawback cap per unit in Rs. (₹) (5) Drawback Rate (6) Drawback cap per unit in Rs. (₹) (7) 030201 030299 0303 0304 030401 030499 0305 0306 030601 030602 030603 030604 030605 030699 0307 or the during (whether fish meat of heading 0304 In chilled form Others Fish, frozen, excluding fish fillets and other fish meat of heading 0304 Fish fillets and other fish meat not minced), fresh, chilled or frozen In chilled or frozen form Others Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking flours, process; meals and pellets, of fish fit for human consumption Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, in shell or not, whether whether or not Cooked before or smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or frozen, dried, not chilled, in brine; flours, salted or of pellets, meals crustaceans, fit for human consumption Shrimp/prawn in frozen form other than Accelerated Freeze Dried (AFD) Accelerated (AFD) shrimp / prawn Lobster / Crab Pasteurised tinned chilled crab meat Others in chilled or frozen form Others Molluscs, whether in shell or not, live, fresh, chilled, frozen, in brine; dried, salted or smoked molluscs, whether in shell or not, whether or not Cooked before or during the flours, process; smoking meals and pellets of molluscs, fit for human consumption Freeze Dried and 2.7% 1% 2.7% 2.7% 1% 1% 14 14 14 2.1 2.1 2.1 0.4% 0.15% 0.4% 0.4% 0.15% 0.15% 4% 3.6% 2.7% 4% 2.7% 1% 32 98 27 69 14 0.8% 6.4 0.4% 0.4% 0.8% 0.4% 0.15% 10.9 4 13.8 2.1 Kg Kg Kg Kg Kg Kg Kg Kg 2 Tariff Item Description of goods Unit A B Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Drawback Rate (4) 2.7% 1% Drawback cap per unit in Rs. (₹) (5) 14 Drawback Rate (6) 0.4% 0.15% Drawback cap per unit in Rs. (₹) (7) 2.1 (3) Kg Kg 2.7% 1% 14 0.4% 0.15% 2.1 CHAPTER – 4 DAIRY PRODUCE; BIRDS’ EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED cream, (1) 030701 030799 0308 030801 030899 (2) other In chilled or frozen form Others Aquatic invertebrates other than and crustaceans molluscs, live, fresh, chilled, frozen, dried, salted or in aquatic smoked brine; invertebrates than crustaceans and molluscs, whether or not cooked before smoking or and process;flours, meals aquatic pellets Invertebrates than crustaceans and molluscs, fit for human consumption In chilled or frozen form Others during other the of or and sugar Milk not concentrated nor containing added other sugar or sweetening matter Milk cream, and concentrated or containing added other sweetening matter Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not or concentrated containing added sugar or other sweetening matter or flavoured containing or added fruit, nuts or cocoa not Whey, whether concentrated or containing added other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not or elsewhere included Butter and other fats and oils derived from milk; dairy spreads Cheese and curd specified sugar or or 0401 0402 0403 0404 0405 0406 1% 1% 0.15% 0.15% 1% 0.15% 1% 0.15% 1% 1% 3 0.15% 0.15% Tariff Item Description of goods Unit (2) (3) Birds’ eggs, in shell, fresh, preserved or cooked Birds’ eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter Natural honey Edible products of animal origin, elsewhere specified or included not A B Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Drawback Rate (4) 1% 1% 1% 1% Drawback cap per unit in Rs. (₹) (5) Drawback Rate (6) Drawback cap per unit in Rs. (₹) (7) 0.15% 0.15% 0.15% 0.15% CHAPTER – 5 PRODUCT OF ANIMAL ORIGIN NOT ELSEWHERE SPECIFIED OR INCLUDED. hair, Human unworked, whether or not washed or scoured; waste of human hair Pigs’, hogs’ or boars’ bristles and hair; badger hair and other brush making Hair; waste of such bristles or hair Omitted Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked cleaned, than for disinfected or preservation; powder and waste of feathers or parts of feathers horn-cores, Bones unworked, defatted, simply prepared to shape), treated with acid or and degelatinised powder waste of these products Ivory, tortoise-shell, whale- bone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products Coral and similar materials, (but not cut treated and 1% 1% 1% 0.15% 0.15% 0.15% 1% 0.15% 1% 0.15% 1% 1% 4 0.15% 0.15% (1) 0407 0408 0409 0410 0501 0502 0503 0504 0505 0506 0507 0508 A B Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Tariff Item Description of goods Unit Drawback Rate (1) (2) (3) (4) Drawback cap per unit in Rs. (₹) (5) Drawback Rate (6) Drawback cap per unit in Rs. (₹) (7) unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle- bone, unworked or simply prepared but not cut to shape, powder and waste thereof Omitted Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of products, pharmaceutical or chilled, fresh, otherwise provisionally preserved not Animal or elsewhere included; dead animals of chapter 1 or 3, unfit for human consumption products specified frozen 0509 0510 0511 1% 0.15% 1% 0.15% CHAPTER – 6 LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE; CUT FLOWERS AND ORNAMENTAL FOLIAGE 0601 0602 0603 0604 in growth or Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in flower; chicory plants and roots other than roots of heading 1212 Other live plants (including their roots), cuttings and slips; mushroom spawn Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, otherwise impregnated prepared Foliage, branches and other parts of plants, without flowers or flower buds and grasses, mosses and lichens, being goods of a kind suitable for for or bouquets fresh, ornamental purpose, bleached, dried, impregnated otherwise prepared dyed, or or 1% 1% 1% 0.15% 0.15% 0.15% 1% 0.15% CHAPTER – 7 EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS 5 A B Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Tariff Item Description of goods Unit Drawback Rate (1) 0701 0702 0703 0704 0705 0706 0707 0708 0709 0710 0711 0712 0713 0714 (2) (3) (Cichorium Potatoes, fresh or chilled Tomatoes, fresh or chilled Onions, shallots, garlic, leeks and alliaceous other vegetables, fresh or chilled Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled Lettuce (Lactucasativa) and spp.), Chicory fresh or chilled salad turnips, Carrots, beetroot, celeriac, salsify, radishes and similar edible roots, fresh or chilled Cucumbers or gherkins, fresh or chilled vegetables, Leguminous shelled or unshelled, fresh or chilled Other vegetables, fresh or chilled Vegetables or cooked by steaming or boiling in water), frozen provisionally Vegetables preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption Dried vegetables, whole, cut, sliced, broken, or in powder, but not further prepared Dried leguminous vegetables, shelled, whether or not skinned or split Manioc, arrowroot, salep, jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith (uncooked (4) 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% Drawback cap per unit in Rs. (₹) (7) Drawback cap per unit in Rs. (₹) (5) Drawback Rate (6) 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% CHAPTER – 8 EDIBLE FRUITS AND NUTS, PEEL OF CITRUS FRUIT OR MELONS 0801 Coconuts, brazil nuts and cashew nuts, fresh or dried, whether or not shelled or 6 1% 0.15% A B Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Tariff Item Description of goods Unit Drawback Rate (1) (2) (3) (4) Drawback cap per unit in Rs. (₹) (5) Drawback Rate (6) Drawback cap per unit in Rs. (₹) (7) 0802 0803 0804 0805 0806 0807 0808 0809 0810 0811 0812 0813 0814 figs, peeled Other nuts, fresh or dried, whether or not shelled or peeled Bananas, including plantains, fresh or dried pineapples, Dates, avocados, guavas, mangoes, and mangosteens,freshordried Citrus fruit, fresh or dried Grapes, fresh or dried Melons (including water- melons) andpapaws (papayas), fresh Apples, pears and quinces, fresh Apricots, cherries, peaches (including nectarines), plums and soles, fresh Other fruit, fresh Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter Fruit and nuts provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption Fruit, dried, other than that of headings 0806; 0801 mixtures of nuts or dried fruits of this chapter Peel of citrus fruit or melons watermelons), (including or dried frozen, fresh, provisionally preserved in brine, in sulphur water or in other preservative solutions to 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% CHAPTER – 9 COFFEE, TEA, MATE AND SPICES 0901 0902 090201 Coffee, whether or not or decaffeinated; roasted coffee husks and skins; coffee substitutes containing coffee in any proportion Tea, whether or not flavoured Tea in consumer packs/OTS can including tea bags 1% 0.15% Kg 2% 11 0.7% 3.9 7 Tariff Item Description of goods Unit Drawback Rate (2) (3) (1) 090299 0903 0904 0905 0906 0907 0908 0909 0910 1001 100101 100199 1002 1003 1004 1005 1006 100601 100602 100603 100604 100699 1007 Others Mate Pepper of the genus piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta Vanilla Cinnamon and cinnamon-tree flowers Cloves (whole fruit, cloves and stems) Nutmeg, cardamoms Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries Ginger, turmeric saffron, (curcuma), thyme, bay leaves, curry and other spices mace and Wheat and meslin Wheat Meslin Rye Barley Oats Maize (corn) Rice Rice, packed in plastic bags including bags constructed of a laminate of plastic with paper and/or aluminium, of upto 5 Kg net weight Rice, packed in plastic bags including bags constructed of a laminate of plastic with paper and/or aluminium, of more than 5 Kg and upto 10 Kg net weight Rice, packed in plastic bags including bags constructed of a laminate of plastic with paper and/or aluminium, of more than 10 Kg and upto 20 Kg net weight Rice, packed in plastic bags including bags constructed of a laminate of plastic with paper and/or aluminium, of more than 20 Kg net weight Others Grain sorghum A B Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed (4) 1% 1% 1% 1% 1% 1% 1% 1% 1% Drawback cap per unit in Rs. (₹) (7) Drawback cap per unit in Rs. (₹) (5) Drawback Rate (6) 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% Nil 0.15% 0.15% 0.15% 0.15% 0.15% CHAPTER – 10 CEREALS Nil 1% 1% 1% 1% 1% MT ₹ 133 ₹ 20 MT ₹ 100 ₹ 15 MT ₹ 70 ₹ 10.5 MT ₹ 50 Nil 1% 8 ₹ 7.5 Nil 0.15% Tariff Item Description of goods Unit (1) 1008 (2) (3) Buckwheat, millet and canary seeds; other cereals A B Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Drawback Rate (4) 1% Drawback cap per unit in Rs. (₹) (5) Drawback Rate (6) Drawback cap per unit in Rs. (₹) (7) 0.15% CHAPTER – 11 PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN. 1101 1102 1103 1104 1105 1106 1107 1108 1109 grains Wheat or meslin flour Cereal flours other than that of wheat or meslin Cereal groats, meal and pellets Cereal otherwise worked (for example, hulled, rolled, flaked, pearled, sliced, or kibbled), except rice of heading 1006; germ of cereals, whole,rolled, flaked or ground Flour, meal, powder, flakes, granules, of potatoes Flour, meal and powder of the dried leguminous vegetables of heading 0713, of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 Malt, whether or not roasted Starches; inulin Wheat gluten, whether or not dried and pellets 1% 1% 1% 1% 1% 1% 1% 1% 1% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% CHAPTER – 12 OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER 1201 1202 1203 1204 1205 1206 1207 1208 1209 Soya beans, whether or not broken Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken Copra Linseed, whether or not broken Rape or colza seeds, whether or not broken Sunflower seeds, whether or not broken Other oil seeds oleaginous fruits, whether or not broken Flours and meals of oil seeds or oleaginous fruits, other than those of mustard Seeds, fruit and spores, of a kind used for sowing 1% 1% 1% 1% 1% 1% 1% 1% 1% 9 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% A B Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Tariff Item Description of goods Unit Drawback Rate (1) (2) (3) (4) Drawback cap per unit in Rs. (₹) (5) Drawback Rate (6) Drawback cap per unit in Rs. (₹) (7) 1210 1211 1212 1213 1214 1301 1302 130201 130299 fresh, Hop cones, fresh or dried, whether ground, or not powdered or in the form of pellets; lupulin Plants and parts of plants (including seeds and fruits), of in a kind used primarily perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or dried, whether or not cut, crushed or powdered Locust beans, seaweeds and other algae, sugar beet nad chilled, sugarcane, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Ci-chorium intybus sativum) of a kind used primarily for not human elsewhere or included Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets consumption, specified 1% 1% 0.15% 0.15% 1% 0.15% 1% 1% 0.15% 0.15% CHAPTER – 13 LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) Vegetable saps and extracts; pectic substances, pectinates and pectates; Agar-agar and other and mucilages thickeners, whether or not modified, from vegetable products Guar Gum in any form Others derived 1% 0.15% MT MT 0.75% 1% 1276 770 0.1% 0.15% 170.1 115.5 CHAPTER – 14 VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS, NOT ELSEWHERE SPECIFIED OR INCLUDED. 10 A B Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Tariff Item Description of goods Unit Drawback Rate (1) (2) (3) (4) Drawback cap per unit in Rs. (₹) (5) Drawback Rate (6) Drawback cap per unit in Rs. (₹) (7) 1401 1402 1403 1404 1501 1502 1503 1504 150401 150499 1505 1506 1507 1508 1509 1510 example, Vegetable material of a kind used primarily for plaiting (for bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark) Omitted Omitted Vegetable elsewhere included products specified not or 1% 0.15% 1% 0.15% CHAPTER – 15 ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES grease stearin, lard oleo-oil Pig fat (including lard) and poultry fat, other than that of heading 0209 or 1503 Fats of bovine animals, sheep or goats, other than those of heading 1503 oils, Lard and oleostearin, tallow oil,not emulsified or mixed or otherwise prepared Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified Fish oil Others Wool fatty substances derived therefrom (including lanolin) Other animal fats and oils and their fractions,whether or not refined, but not chemically modified Soya-bean oil and its frac- tions, whether or not refined, but not chemically modified its Ground-nut fractions, whether or not refined, but not chemically modified Olive oil and its fractions, whether or not refined, but not chemically modified Other oils and their fractions obtained solely from olives, whether or not refined, but and and oil 1% 1% 1% 2.7% 1% 1% 1% 1% 1% 1% 1% Kg 11 0.4 2.7 0.15% 0.15% 0.15% 0.4% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% A B Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Tariff Item Description of goods Unit Drawback Rate (1) (2) (3) (4) Drawback cap per unit in Rs. (₹) (5) Drawback Rate (6) Drawback cap per unit in Rs. (₹) (7) 1511 1512 1513 1514 1515 1516 1517 1518 its but refined, not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509 Palm oil and its fractions, whether or not refined, but not chemically modified Sunflower seed, safflower or cotton seed oil and their fractions thereof,whether or not not chemically modified Coconut (copra), palm kernel or babassu oil and fractions or not thereof, whether refined, but not chemically modified Rape, colza or mustard oil thereof, fractions and whether or not refined, but not chemically modified Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified Animal or vegetable fats and fractions, their oils and partly wholly or hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared Margarine; edible mixture or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 Animal or vegetable fats and oils fractions, their boiled, oxidised, dehydrated, blown, sulphu-rised, polymerised by heat in vacuum or in inert gas or chemically otherwise modified, excluding those of heading inedible 1516; mixtures or preparations of animal or vegetable fats or oils or of fractions of different and 1% 1% 1% 1% 1% 1% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 1% 0.15% 1% 0.15% 12 A B Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Tariff Item Description of goods Unit Drawback Rate (1) (2) (3) (4) Drawback cap per unit in Rs. (₹) (5) Drawback Rate (6) Drawback cap per unit in Rs. (₹) (7) 1519 1520 1521 1522 1601 1602 1603 160301 160399 1604 160401 160499 1605 160501 160502 160503 160504 160505 160599 crude; glycerol fats or oils of this Chapter, not elsewhere specified or included Omitted Glycerol, waters and glycerol lyes Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured Degras: resulting residues from the treatment of fatty substances or animal or vegetable waxes 1% 1% 1% 0.15% 0.15% 0.15% CHAPTER – 16 PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES similar and Sausages products, of meat, meat offal or blood; food preparations based on these products Other prepared or preserved meat, meat offal or blood Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates Of fish or crustaceans in chilled or frozen form Others Prepared or preserved fish, caviar and caviar substitutes prepared from fish eggs Surimi fish paste Others Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved Shrimp/prawn in frozen form other than Accelerated Freeze Dried (AFD) Accelerated (AFD) shrimp / prawn Lobster / Crab Pasteurised tinned chilled crab meat Others in chilled or frozen form Others Freeze Dried Kg Kg Kg Kg Kg Kg Kg 1% 1% 0.15% 0.15% 2.7% 1% 14 0.4% 0.15% 4% 1% 12.3 0.4% 0.15% 2.1 1.2 4% 3.6% 2.7% 4% 2.7% 1% 32 98 27 69 14 0.8% 6.4 0.4% 0.4% 0.8% 0.4% 0.15% 10.9 4 13.8 2.1 CHAPTER – 17 SUGARS AND SUGAR CONFECTIONERY 13 A B Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Drawback cap per unit in Rs. (₹) (5) Drawback Rate (6) Drawback cap per unit in Rs. (₹) (7) 1% 0.15% Tariff Item Description of goods Unit Drawback Rate (2) (3) (4) (1) 1701 1702 1703 1704 1801 1802 1803 1804 1805 1806 pure sugars, containing Cane or beet sugar and chemically pure sucrose, in solid form including Other chemically lactose, maltose, glucose and fructose, in solid form; sugar syrups added not colouring or flavouring matter; honey, artificial whether or not mixed with natural honey; caramel Molasses resulting from the extraction or refining of sugar confectionery Sugar (including white chocolate), not containing cocoa 1% 1% 1% CHAPTER – 18 COCOA AND COCOA PREPARATIONS or beans, whole Cocoa broken, raw or roasted Cocoa shells, husks, skins and other cocoa waste Cocoa paste, whether or not defatted Cocoa butter, fat and oil Cocoa powder, not containing added other sweetening matter Chocolate and other food preparations containing cocoa sugar or 1% 1% 1% 1% 1% 1% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% CHAPTER – 19 PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS specified containing Malt food extract; preparations of flour, groats, meal, starch or malt extract, not cocoa or containing less than 40%by weight of cocoa calculated on a totally defatted basis, not elsewhere or included; food preparations of goods of headings 0401 to 0404,not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere or included Pasta, whether or not cooked or stuffed (with meat or other otherwise or substances) specified 1901 1902 1% 0.15% 1% 0.15% 14 A B Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Tariff Item Description of goods Unit Drawback Rate (1) (2) (3) (4) Drawback cap per unit in Rs. (₹) (5) Drawback Rate (6) Drawback cap per unit in Rs. (₹) (7) such prepared, as spaghettimacaroni, noodles, lasagne, ravioli, gnocchi, cannelloni;couscous, whether or not prepared substitutes and Tapioca from prepared therefor starch, in the form of flakes, grains, pearls, siftings or in similar forms Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals [other than maize (corn) ] in grain form or in the form of flakes or other worked grains flour, groats and (except or meal), not otherwise elsewhere or included Bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products pre-cooked prepared, specified 1% 0.15% 1% 0.15% 1% 0.15% CHAPTER – 20 PREPARATION OF VEGETABLES, FRUITS, NUTS OR OTHER PARTS OF PLANTS and prepared Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid Tomatoes or preserved otherwise than by vinegar or acetic acid truffles, Mushrooms prepared preserved or otherwise than by vinegar or acetic acid Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, of than other heading 2006 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of products 1% 1% 1% 1% 1% 15 0.15% 0.15% 0.15% 0.15% 0.15% 1903 1904 1905 2001 2002 2003 2004 2005 A B Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Tariff Item Description of goods Unit Drawback Rate (1) (2) (3) (4) Drawback cap per unit in Rs. (₹) (5) Drawback Rate (6) Drawback cap per unit in Rs. (₹) (7) 2006 2007 2008 2009 2101 210101 210199 2102 2103 2104 fruit Heading 2006 Vegetables, fruits, nuts, fruit- peel and other parts of plants, preserved by sugar (drained, glace or crystallised) jellies, Jams, fruit or nut marmalades, puree and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added other sweetening matter or spirit, not elsewhere specified or included Fruit juices (including grape must) and vegetable juices, not unfermented spirit, containing whether or not containing added other sweetening matter added sugar sugar and or or 1% 1% 0.15% 0.15% 1% 0.15% 1% 0.15% CHAPTER – 21 MISCELLANEOUS EDIBLE PREPARATIONS essences Extracts, and concentrates, of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof Instant Coffee Others Yeasts (active or inactive); cell micro- other organisms, dead (but not including vaccines of heading 3002); baking prepared powders Sauces preparations therefor, mixed condiments and seasonings; mustard flour and meal and prepared mustard and Soups preparations and therefor, broths mixed single and 2% 1% 1% 1% 1% Kg 16 4.9 14 0.7% 0.15% 0.15% 0.15% 0.15% A B Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Tariff Item Description of goods Unit Drawback Rate (1) (2) (3) (4) Drawback cap per unit in Rs. (₹) (5) Drawback Rate (6) Drawback cap per unit in Rs. (₹) (7) 2105 2106 2201 220101 220199 2202 2203 2204 2205 2206 2207 2208 2209 homogenized composite food preparations Ice cream and other edible ice, whether or not containing cocoa Food elsewhere included preparations specified not or 1% 1% CHAPTER – 22 BEVERAGES, SPIRITS AND VINEGAR fresh sugar beverages, or matter Waters, including natural or artificial mineral waters and aerated waters, not containing other added nor sweetening flavoured; ice and snow Bottled Water Others including mineral Waters, waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non- alcoholic not including fruit or vegetable juices of heading 2009 Beer made from malt grapes, Wine of including fortified wines; grape must other than that of heading 2009 Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and non-alcoholic elsewhere not beverages, specified or included Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher; ethyl alcohol and other spirits, denatured, of any strength Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; liquors and other spirit, spirituous beverages Vinegar and substitutes for 1% Nil 1% 1% 1% 1% 1% 1% 1% 1% 17 0.15% 0.15% 0.15% Nil 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% A B Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Tariff Item Description of goods Unit Drawback Rate (1) (2) (3) (4) Drawback cap per unit in Rs. (₹) (5) Drawback Rate (6) Drawback cap per unit in Rs. (₹) (7) vinegar obtained from acetic acid CHAPTER – 23 RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER and sharps Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves Fish meal Others Bran, other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants Residues of starch manu- facture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets Oil-cake and other solid residues whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil Oil-cake and other solied residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil Oil-cake and other solid residues, whether or not ground or in the form of the pellets, resulting from extraction of vegetable fats or oils, other those of than heading 2304 or 2305 Wine lees; argol Vegetable materials and vegetable waste, vegetable residues and by products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included Preparations of a kind used in animal feeding 2301 230101 230199 2302 2303 2304 2305 2306 2307 2308 2309 2.7 Kg 2.7% 1% 1% 1% 1% 1% 1% 1% 1% 1% 18 0.4 0.4% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% A B Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Tariff Item Description of goods Unit Drawback Rate (1) (2) (3) (4) Drawback cap per unit in Rs. (₹) (5) Drawback Rate (6) Drawback cap per unit in Rs. (₹) (7) CHAPTER – 24 TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES 2401 2402 2403 tobacco; Unmanufactured tobacco refuse Cigar, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes Other manufactured tobacco and manufactured tobacco substitute; “homogenized” or tobacco; “reconstituted” tobacco extract and essences 1% 1% 1% 0.15% 0.15% 0.15% CHAPTER – 25 SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT sulphur sublimed Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free flowing agents; sea water Common salt (including iodised salt) in HDPE/LDPE/PP pack/ bags Others Unroasted iron pyrites Sulphur of all kinds, other sulphur, than precipitated and colloidal sulphur Natural graphite Carbofoil of various grades (chemically treated graphite) Others Natural sands of all kinds, whether or not coloured, other than metal-bearing sands of Chapter 26 Quartz (other than natural sands); quartzite, whether or trimmed or not merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape Kaolin and other kaolinic clays, whether or not calcined Calcined kaolin packed in LDPE/HDPE/PP bags Others Other clays (not including roughly acid 2501 250101 250199 2502 2503 2504 250401 250499 2505 2506 2507 250701 250799 2508 1% Nil Nil Nil 1% Nil Nil Nil 1% Nil 19 0.15% Nil Nil Nil 0.15% Nil Nil Nil 0.15% Nil A B Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Tariff Item Description of goods Unit Drawback Rate (1) (2) (3) (4) Drawback cap per unit in Rs. (₹) (5) Drawback Rate (6) Drawback cap per unit in Rs. (₹) (7) fossil meals expanded clays of heading 6806), andalusipe, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths Processed Bentonite Others Chalk Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk Natural sulphate barium (barytes); natural barium (witherite), carbonate whether or not calcined, other than barium oxide of heading 2816 (for Siliceous example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated Slate, whether or not roughly trimmed or merely cut, by into sawing or otherwise, of blocks a or rectangular (including square) shape Marble, travertine, ecaussine and calcareous monumental or building stone of specific apparent gravity of 2.5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape Granite, porphyry, basalt, other sandstone monumental building stone, whether or not roughly trimmed or merely cut, by into sawing or otherwise, a or blocks and or other slabs slabs an of 250801 250899 2509 2510 2511 2512 2513 2514 2515 2516 1% Nil Nil Nil Nil Nil Nil Nil 0.15% Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil 20 A B Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Tariff Item Description of goods Unit Drawback Rate (1) (2) (3) (4) Drawback cap per unit in Rs. (₹) (5) Drawback Rate (6) Drawback cap per unit in Rs. (₹) (7) (including rectangular square) shape Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling for railway or other or ballast, flint, shingle and whether or not heat-treated; macadam of slag, dross or industrial waste, similar whether or not incorporating the materials cited in the first part of the heading; tarred granules, macadam; chippings and powder, of stones of heading 2515 or 2516, whether or not heat- treated Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) dolomite shape; ramming mix Natural magnesium carbonate (magnesite); fused magnesia; deadburned (sintered) magnesia, whether or not small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without quantities small accelerators or retarders Limestone flux; limestone and other calcareous stones, of a the kind manufacture or cement Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825 Portland cement, aliminous, containing used lime for of 2517 2518 2519 2520 2521 2522 2523 Nil Nil Nil Nil Nil Nil Nil Nil Nil 1% 21 Nil Nil Nil 1% A B Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Tariff Item Description of goods Unit Drawback Rate (1) (2) (3) (4) Drawback cap per unit in Rs. (₹) (5) Drawback Rate (6) Drawback cap per unit in Rs. (₹) (7) roughly including splittings; slag cement, supersulphate cement and similar hydraulic cement, whether or not coloured or in the form of clinkers Asbestos Mica, mica waste Natural steatite, whether or not trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc Omitted Natural and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3BO3 Calculated on the dry weight Feldspar; and fluorspar Mineral substances not else- where specified or included leucite; nepheline syenite; nepheline borates Nil Nil Nil Nil Nil Nil CHAPTER – 26 ORES, SLAG AND ASH ores Iron ores and concentrates, including roasted iron pyrites Iron ore Pellets Others and Manganese concentrates, including ferruginous manganese ores and concentrates with a manganses content of 20% or more, calculated on the dry weight Copper ores and concentrates Nickel ores and concentrates Cobalt ores and concentrates Aluminium and concentrates Calcined bauxite Others Lead ores and concentrates Zinc ores and concentrates Tin ores and concentrates Chromium ores ores and 1% Nil Nil Nil Nil Nil 1% Nil Nil Nil Nil Nil 22 2524 2525 2526 2527 2528 2529 2530 2601 260101 260199 2602 2603 2604 2605 2606 260601 260699 2607 2608 2609 2610 Nil Nil Nil Nil Nil Nil 1% Nil Nil Nil Nil Nil 0.15% Nil Nil Nil Nil Nil A B Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Tariff Item Description of goods Unit Drawback Rate (1) (2) (3) (4) Drawback cap per unit in Rs. (₹) (5) and and and and and ores ores ores ores ores concentrates Tungsten concentrates Uranium concentrates Molybdenum concentrates Titanium concentrates Niobium, tantalum, vanadium or zirconium ores and concentrates Preciousmetal concentrates Other ores and concentrates Granulated slag (slag sand) from the manufacture of iron or steel than Slag, dross granulated slag), scaling and other waste the manufacture of iron or steel Slag, ash and residues (other than from the manufacture of steel), containing iron or arsenic,metal their compounds Other slag, and ash, including seaweed ash (kelp); ash and residues incine- from ration of municipal waste (other from the or Nil Nil Nil Nil Nil Nil Nil 1% Nil Nil Nil Drawback cap per unit in Rs. (₹) (7) Drawback Rate (6) Nil Nil Nil Nil Nil Nil Nil 1% Nil Nil Nil CHAPTER – 27 MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES solid or not Coal; Briquettes, ovoids and similar fuels manufactured from coal Lignite, whether agglomerated, excluding jet Peat (including peat litter), whether or not agglomerated Coke and semi-coke of coal, of lignite or of peat, whether or not retort carbon Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons agglomerated; Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil 23 2611 2612 2613 2614 2615 2616 2617 2618 2619 2620 2621 2701 2702 2703 2704 2705 A B Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Tariff Item Description of goods Unit Drawback Rate (1) (2) (3) (4) 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 2706 2707 2708 2709 2710 271001 271099 2711 2712 2713 271301 271399 2714 of oils oils that of oils and from bituminous Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially dis- tilled, including reconstituted Oils and other products of the high distillation temperature coal tar similar products in which the weight of the aromatic constituents the non- exceeds aromatic constituents Pitch and pitch coke, obtained from coal tar or from other mineral tars Petroleum obtained minerals, crude oils and Petroleum obtained from bituminous minerals, other than crude; preparations not elsewhere included, or specified containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic the constituents of preparations; waste oils Industrial/automotive lubricants Others Petroleum gases and other gaseous hydrocarbons Petroleum jelly, paraffin wax, petroleum microcrystalline wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar by products synthesis other processes, whether or not coloured Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals Calcined petroleum coke Others Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and obtained by or 1.5% Nil Nil 1.5% Nil Nil Nil Nil 1.1% Nil Nil 24 1.1% Nil Nil A B Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Tariff Item Description of goods Unit Drawback Rate (1) (2) (3) (4) Drawback cap per unit in Rs. (₹) (5) Drawback Rate (6) Drawback cap per unit in Rs. (₹) (7) asphaltic rocks Bituminous mixtures based on natural asphalt, on natural bitumen, petroleum on bitumen, on mineral tar or on mineral (for example, bituminous mastics, cut backs) Electrical energy pitch tar 2715 2716 Nil Nil Nil Nil CHAPTER – 28 INORGANIC CHEMICALS; ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE- EARTH METALS, OF RADIOACTIVE ELEMENTS OR OF ISOTOPES 2801 2802 2803 2804 2805 2806 2807 2808 2809 2810 2811 2812 2813 2814 2815 specified sublimed chloride acid); Fluorine, chlorine, bromine and iodine or Sulphur, precipitated; colloidal sulphur Carbon (carbon blacks and other forms of carbon not or elsewhere included) Hydrogen, rare gases and other non-metals alkaline-earth or Alkali rare-earth metals, metals; scandium yttrium, and whether or not intermixed or interalloyed; mercury Hydrogen (hydrochloric chlorosulphuric acid Sulphuric acid; oleum Nitric acid; sulphonitric acids pentaoxide; Diphosphorus acid; phosphoric polyphosphoric acids, whether or not chemically defined Oxides of boron; boric acids Other other compounds of non-metals Halides and halide oxides of non-metals Sulphides commercial trisulphide Ammonia, anhydrous or in aqueous solution Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium inorganic acids and oxygen non-metals; phosphorus inorganic of 1.1% 1.1% 1.1% 1.1% 1.1% 1.1% 1.1% 1.1% 1.1% 1.1% 1.1% 1.1% 1.1% 1.1% 1.1% 25 1.1% 1.1% 1.1% 1.1% 1.1% 1.1% 1.1% 1.1% 1.1% 1.1% 1.1% 1.1% 1.1% 1.1% 1.1% Tariff Item Description of goods Unit Drawback Rate (2) (3) (4) A B Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Drawback cap per unit in Rs. (₹) (5) Drawback Rate (6) Drawback cap per unit in Rs. (₹) (7) (1) 2816 2817 2818 2819 2820 2821 2822 2823 2824 2825 2826 2827 2828 2829 2830 2831 2832 2833 2834 and and oxides Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or barium Zinc oxide; zinc peroxide Artificial corundum, whether or not chemically defined; aluminium oxide; aluminium hydroxide Chromium hydroxides Manganese oxides Iron oxides and hydroxides; earth colours containing 70% of or more by weight combined iron evaluated as Fe2O3 Cobalt oxides and hydroxides; commercial cobalt oxides Titanium oxides Lead oxides; red lead and orange lead hydroxyl- Hydrazine amine and their inorganic salts; other inorganic bases; other oxides, metal hydroxides and peroxides Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides Hypochlorites; calcium chlorites; hypobromites Chlorates and perchlorates; bromates and perbromates; iodates and periodates Sulphides; polysulphides, whether or not chemically defined Dithionites and sulphoxylates Sulphites; thiosulphates Sulphates; alums; peroxo- sulphates (persulphates) Nitrites; nitrates commercial hypochlorites; 1.1% 1.1% 1.1% 1.1% 1.1% 1.1% 1.1% 1.1% 1.1% 1.1% 1.1% 1.1% 1.1% 1.1% 1.1% 1.1% 1.1% 1.1% 1.1% 1.1% 1.1% 1.1% 1.1% 1.1% 1.1% 1.1% 1.1% 1.1% 1.1% 1.1% 1.1% 1.1% 1.1% 1.1% 1.1% 1.1% 1.1% 1.1% 26 A B Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Tariff Item Description of goods Unit Drawback Rate (1) (2) (3) (4) Drawback cap per unit in Rs. (₹) (5) Drawback Rate (6) Drawback cap per unit in Rs. (₹) (7) 2835 2836 2837 2838 2839 2840 2841 2842 2843 2844 2845 2846 2847 2848 or oxometallic peroxoborates peroxo- (percarbonates); ammonium containing (hypo- Phosphinates phosphites), phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defined Carbonates; carbonates commercial carbonate ammonium carbamate Cyanides, cyanide oxides and complex cyanides Deleted Silicates; commercial alkali metal silicates Borates; (perborates) Salts of peroxometallic acids Other salts of inorganic acids or peroxoacids, (including aluminosilicates whether or not chemically defined), other than azides Colloidal precious metals; organic inorganic or precious of compounds metals, whether not or chemically defined; amalgams of precious metals chemical Radioactive elements radioactive isotopes (including the fissile or fertile chemical elements their and compounds; mixtures and residues these products Isotopes other than those of heading 2844; compounds, inorganic or organic, of such isotopes, whether or not chemically defined Compounds, or organic, of rare-earth metals, of yttrium or of scandium or of mixtures of these metals Hydrogen peroxide, whether or not solidified with urea Phosphides, whether or not chemically defined, excluding ferrophosphorus containing inorganic isotopes) and and 1.1% 1.1% 1.1% 1.1% 1.1% 1.1% 1.1% 1.1% 1.1% 1.1% 1.1% 1.1% 1.1% 1.1% Nil Nil Nil Nil 1.1% 1.1% 1.1% 1.1% 1.1% 27 1.1% 1.1% 1.1% Tariff Item Description of goods Unit Drawback Rate (2) (3) (4) (1) 2849 2850 2851 2852 2853 2901 2902 2903 2904 2905 2906 2907 290701 290799 2908 or Carbides, whether or not chemically defined Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of heading 2849 Deleted organic Inorganic mercury, compoundsof whether or not chemically defined, excluding amalgams Other inorganic compounds or (including conductivity water and water of similar purity); liquid air (whether or not rare gases removed); have compressed air; amalgams, other than amalgams of precious metals distilled been or nitrated derivatives their sulphonated, nitrosated Acyclic hydrocarbons Cyclic hydrocarbons Halogenated derivatives of hydrocarbons or Sulphonated, nitrosated of hydrocarbons, whether or not halogenated Acyclic alcohols and halogenated, nitrated derivatives Cyclic alcohols and halogenated, nitrated derivatives Phenols; phenol-alcohols Para Cresol Others sulphonated, Halogenated, nitrated nitrosated or derivatives of phenols or phenol-alcohols their sulphonated, nitrosated or A B Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Drawback cap per unit in Rs. (₹) (7) Drawback cap per unit in Rs. (₹) (5) Drawback Rate (6) 1.1% 1.1% 1.1% 1.1% 1.1% 1.1% 1.1% 1.1% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 2% 1.5% 1.5% 6.3 CHAPTER – 29 ORGANIC CHEMICALS 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 2% 1.5% 1.5% 6.3 Kg 28 A B Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Tariff Item Description of goods Unit Drawback Rate (1) (2) (3) (4) Drawback cap per unit in Rs. (₹) (5) Drawback Rate (6) Drawback cap per unit in Rs. (₹) (7) 2909 2910 2911 2912 291201 291299 2913 2914 2915 2916 or or or and with Ethers, ether-alcohols, ether- phenols, ether-alcohol- phenols, alcohol peroxides, ketone peroxides, ether peroxides (whether or not chemically defined), and their sulphonated, halogenated, nitrated nitrosated derivatives epoxyalcohols, Epoxides, expoxy- epoxyphenols and ethers, three- a membered ring, and their sulphonated, halogenated, nitrosated nitrated derivatives Acetals hemiacetals, whether or not with other oxygen function, and their sulphonated, halogenated, nitrated nitrosated derivatives Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde Para Anisic Aldehyde Others sulphonated, Halogenated, nitrated nitrosated or derivatives of products of heading 2912 Ketones Quinones, and whether or not with other oxygen function, and their sulphonated, halogenated, nitrated nitrosated derivatives acyclic mono- Saturated carboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halo- genated, sulphonated, nitrated or nitrosated derivatives Unsaturated acyclic mono- carboxylic acids, cyclic mono- carboxylic their anhydrides, halides, peroxides and their peroxyacids; sulphonated, halogenated, nitrated nitrosated derivatives acids, or or 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% Kg 1.8% 1.5% 1.5% 13.6 13.6 1.8% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 29 A B Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Tariff Item Description of goods Unit Drawback Rate (1) (2) (3) (4) Drawback cap per unit in Rs. (₹) (5) Drawback Rate (6) Drawback cap per unit in Rs. (₹) (7) or or or acids nitrated Polycarboxylic acids, their anhydrides, halides, peroxides and their peroxyacids; sulphonated, halogenated, nitrated nitrosated derivatives with Carboxylic additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; halogenated, their sulphonated, or nitrosated derivatives Phosphoric esters and their lacto- including salts, phosphates; their sulphonated, halogenated, nitrated nitrosated derivatives Esters of other inorganic acids of non-metals (excluding esters of hydrogen halides) their their and salts; sulphonated, halogenated, nitrated nitrosated derivatives Amine- function compounds Oxygen-function compounds Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined Carboxyamide-function compounds; compounds of carbonic acid Carboxyimide-function (including compounds saccharin and its salts) and imine-function compounds Nitrile-function compounds azo- Diazo-, Compounds Organic derivatives of hydrazine or of hydroxylamine Compounds nitrogen function Organo-sulphur compounds Other compounds organo-inorganic amide-function amino- azoxy- other with or 2917 2918 2919 2920 2921 2922 2923 2924 2925 2926 2927 2928 2929 2930 2931 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 30 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% Tariff Item Description of goods Unit Drawback Rate (2) (3) (4) A B Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Drawback cap per unit in Rs. (₹) (7) Drawback cap per unit in Rs. (₹) (5) Drawback Rate (6) 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% and Heterocyclic compounds with oxygen hetero-atom (s) only Heterocyclic compounds with nitrogen hetero-atom (s) only Nucleic acids and their salts; whether or not chemically defined; other heterocyclic compounds Sulphonamides Provitamins and vitamins, natural or reproduced by synthesis (including natural concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the foregoing, whether or not in any solvent prostaglandins, Hormones, leuko- thromboxanes trienes, natural or reproduced by synthesis; derivatives and structural analogues thereof, chain modified including polypeptides, used primarily as hormones Glycosides, or reproduced by synthesis and their salts, ethers, esters and other derivatives Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters, and their salts, of other headings 2937, 2938 or 2939 Antibiotics Other organic compounds products natural than (1) 2932 2933 2934 2935 2936 2937 2938 2939 2940 2941 2942 3001 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% CHAPTER – 30 PHARMACEUTICAL PRODUCTS or Glands and other organs for uses, organo-therapeutic dried, whether not powdered; extracts of glands or other organs or of their organo secretions therapeutic uses; heparin and its salts; other human or for Nil Nil 31 A B Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Tariff Item Description of goods Unit Drawback Rate (1) (2) (3) (4) Drawback cap per unit in Rs. (₹) (5) Drawback Rate (6) Drawback cap per unit in Rs. (₹) (7) for together animal substances prepared or therapeutic for not uses, prophylactic or specified elsewhere included Human blood; animal blood therapeutic, prepared prophylactic or diagnostic uses; antisera and other blood fractions and immunological products, whether or not modified or obtained by of biotechnological means processes; vaccines, toxins, cultures of microorganisms (excluding yeasts) and similar products Medicaments (excluding goods of heading 3002,3005 or 3006) consisting of two or more constituents which have been mixed for therapeutic or prophylactic uses, not put up in measured doses or in forms or packing for retail sale (excluding Medicaments goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form transdermal administration systems) or in forms or packings for retail sale Wadding, gauze, bandages (for similar articles and example, dressings, adhesive plasters, poultices), impreg- nated or coated with pharma- ceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes Gauge swabs, labsponge, abdo- minal swabs/pads, gauge rolls Others Pharmaceutical goods specified in note 4 to this Chapter of 3002 3003 3004 3005 300501 300599 3006 Nil Nil 1.5% 1.5% 1.5% 1.5% 5.1% 1.5% 1.5% 36 9.2 1.3% 1.5% 1.5% Kg 32 A B Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Tariff Item Description of goods Unit Drawback Rate (1) (2) (3) (4) 31 FERTILIZERS CHAPTER – 31 Nil Drawback cap per unit in Rs. (₹) (7) Drawback cap per unit in Rs. (₹) (5) Drawback Rate (6) Nil CHAPTER – 32 TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND OTHER MASTICS; INKS 3201 3202 3203 3204 3205 3206 3207 or and esters Tanning extracts of vegetable origin; tannins and their salts, ethers, other derivatives Synthetic tanning organic substances; inorganic tanning substances; tanning preparations, whether or not tanning containing natural enzymatic substances; preparations for pre-tanning Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on of colouring matter vegetable or animal origin Synthetic organic colouring not matter, whether chemically defined; prepara- tions as specified in Note 3 to on this Chapter synthetic organic colouring matter; organic synthetic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of headings 3203, 3204 or 3205; inorganic products of a kind used as luminophores, whether or not chemically defined Prepared pigments, prepared opacifiers prepared and colours, vitrifiable enamels and glazes, engobes (slips), similar lustres and liquid based 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 33 A B Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Tariff Item Description of goods Unit Drawback Rate (1) (2) (3) (4) Drawback cap per unit in Rs. (₹) (5) Drawback Rate (6) Drawback cap per unit in Rs. (₹) (7) enamels enamels preparations, of a kind used in the ceramic enamelling or glass industry; glass frit and other glass, in the form of powder, granules or flakes varnishes Paints and and (including lacquers) based on synthetic polymers chemically or modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter varnishes and Paints (including and lacquers) based on synthetic polymers chemically or modified natural polymers, dispersed or dissolved in an aqueous medium Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather Prepared driers Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for retail sale Artists’, or signboard painters’ colours, modifiying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings Glaziers’ grafting putty, putty, resin cements, caulking compounds and other mastics; non- painters’ surfacing refractory prepartions facades, indoor walls, floors, ceilings or the like students’ fillings; for 3208 3209 3210 3211 3212 3213 3214 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 34 A B Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Tariff Item Description of goods Unit Drawback Rate (1) (2) (3) (4) Drawback cap per unit in Rs. (₹) (5) Drawback Rate (6) Drawback cap per unit in Rs. (₹) (7) 3215 ink, writing Printing or drawing ink and other inks, whether or not concentrated or solid 1.5% 1.5% CHAPTER – 33 ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR TOILET PREPARATIONS of on terpenic Essential oils (terpene-less or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats,in fixed oils, in waxes or the like, obtained by enfleurage or maceration; by- products of the deterpenation of essential oils; aqueous distillates aqueous and solutions of essential oils odoriferous Mixtures substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based odoriferous substances, of a kind used for the manufacture of beverages Perfumes and toilet waters Beauty or make-up prepara- tions and preparations for the care of the skin (other than including medicaments), sunscreen suntan preparations; manicure or pedicure preparations Preparations for use on the hair for oral or Preparations dental including denture fixative pastes and powders; yarn used to clean (dental between floss), individual retail in packages Pre-shave, shaving or after- shave preparations, personal deodorants, bath prepara- tions, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere included, or specified hygiene, teeth the or 3301 3302 3303 3304 3305 3306 3307 1% 0.15% 1% 0.15% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 35 A B Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Tariff Item Description of goods Unit Drawback Rate (1) (2) (3) (4) Drawback cap per unit in Rs. (₹) (5) Drawback Rate (6) Drawback cap per unit in Rs. (₹) (7) prepared room deodorisers, whether or not perfumed or having disinfectant properties Perfumed Agarbatti / Incense sticks / Dhoop / Loban Others 330701 330799 Kg 13.4% 1.5% 57 3.7% 1.5% 15.7 CHAPTER – 34 SOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING PREPARATIONS, LUBRICATING PREPARATIONS, ARTIFICIAL WAXES, PREPARED WAXES, POLISHING OR SCOURING PREPARATIONS, CANDLES AND SIMILAR ARTICLES, MODELLING PASTES, “DENTAL WAXES” AND DENTAL PREPARATIONS WITH A BASIS OF PLASTER 3401 3402 3403 or or soap; whether coated soap Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or not shapes, whether containing organic soap; surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail not sale, paper, containing wadding, felt and nonwovens, or impregnated, covered with or detergent Organic surface-active agents (other than soap), surface- active preparations, washing (including preparations auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401 preparations Lubricating (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release prepara- tions, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather,fur skins or other materials, but preparations excluding containing, basic as constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 36 Tariff Item Description of goods Unit Drawback Rate (2) (3) (4) A B Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Drawback cap per unit in Rs. (₹) (5) Drawback Rate (6) 1.5% Drawback cap per unit in Rs. (₹) (7) 1.5% (1) 3404 3405 3406 3407 3501 3502 3503 3504 similar creams, wadding, Artificial waxes and prepared waxes Polishes and for furniture,floors, footwear, coachwork, glass or metal, scouring pastes and powders preparations and (whether or not in the form of paper, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404 Candles, tapers and the like Modelling pastes, including those put up for children’s amusement; preparations known as “dental wax” or as “dental impression compounds”, put up in sets, in packings for retail sale or in shapes, horseshoe plates, sticks or similar forms; other preparations in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate) for use 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1% 1% 0.15% albuminates CHAPTER – 35 ALBUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMES Casein, caseinates and other casein casein derivatives; glues Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry and matter), other albumin derivatives Gelatin [including gelatin in rectangular (including square) sheets, whether or not surface- worked or coloured] and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 3501 Peptones and their derivatives; other protein their deri- substances and vatives, not elsewhere speci- 0.15% 1.5% 1.5% 1.5% 1.5% 37 A B Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Tariff Item Description of goods Unit Drawback Rate (1) (2) (3) (4) Drawback cap per unit in Rs. (₹) (5) Drawback Rate (6) Drawback cap per unit in Rs. (₹) (7) fied or included; hide powder, whether or not chromed Dextrins and other modified example, (for starches pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches Prepared glues and other not prepared or elsewhere included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 Kg Enzymes; prepared enzymes not elsewhere specified or included adhesives, specified 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% CHAPTER – 36 EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS; CERTAIN COMBUSTIBLE PREPARATIONS explosives, other Propellant powders Prepared than propellant powders Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles Matches, pyrotechnic heading 3604 other Ferro-cerium pyrophoric alloys in all forms; articles combustible materials as specified in Note 2 to this Chapter than of articles other and of 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% CHAPTER – 37 PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS Photographic plates and film in the flat, sensitised, un- exposed, of any material other than paper, paperboard or textiles; instant print-film in the flat, sensitised, unexposed, whether or not in packs Photographic film in rolls, sensitised, unexposed, of any material other than paper, textiles; paper-board or 1.5% 1.5% 1.5% 1.5% 38 3505 3506 3507 3601 3602 3603 3604 3605 3606 3701 3702 A B Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Tariff Item Description of goods Unit Drawback Rate (1) (2) (3) (4) Drawback cap per unit in Rs. (₹) (5) Drawback Rate (6) Drawback cap per unit in Rs. (₹) (7) 3703 3704 3705 3706 3707 3801 3802 3803 3804 and paper, textiles instant print film in rolls, sensitised, unexposed Photographic paperboard sensitised, unexposed Photographic plates, film, paper, paper board and textiles, exposed but not developed Photographic plates and film, exposed and developed, other than cinematographic film film, Cinematographic exposed developed, whether or not incorporating sound track or consisting only of sound track Chemical preparations for photographic uses (other than varnishes, glues, adhesives similar preparations); and unmixed for products photographic uses, put up in measured portions or put up for retail sale in a form ready for use and 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% CHAPTER – 38 MISCELLANEOUS CHEMICAL PRODUCTS or other based Artificial graphite; colloidal semi-colloidal graphite; or on preparations graphite or other carbon in the form of pastes, blocks, plates semi- manufactures Activated carbon; activated natural mineral products; animal black, including spent animal black Tall oil, whether or not refined Residual the lyes manufacture of wood pulp, whether or not concentrated, chemically desugared or treated, lignin including sulphonates, but excluding tall oil of Heading 3803 for 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 39 A B Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Tariff Item Description of goods Unit Drawback Rate (1) (2) (3) (4) Drawback cap per unit in Rs. (₹) (5) Drawback Rate (6) Drawback cap per unit in Rs. (₹) (7) as or by retail thereof; produced Gum, wood sulphate turpentine and other terpenic oils the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude paracymene; pine oil containing alpha- terpineol the main constituent Rosin and resin acids, and derivatives rosin spirit and rosin oils; run gums Wood tar; wood tar oils; wood naphtha; creosote; wood vegetable brewers’ pitch; pitch and similar preparations based on rosin, resin acids or on vegetable pitch Insecticides, rodenticides, fungicides, herbicides, anti- sprouting products and plant- growth regulators, disinfec- tants and similar products, put up in forms or packings for as preparations or articles (for example, sulphur-treated bands,wicks and candles,and fly-papers) Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-stuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included Pickling for metal surfaces; fluxes and other auxiliary preparations soldering, brazing or for welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods preparations, Anti-knock gum oxidation viscosity inhibitors, preparations inhibitors, sale or 3805 3806 3807 3808 3809 3810 3811 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 40 A B Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Tariff Item Description of goods Unit Drawback Rate (1) (2) (3) (4) Drawback cap per unit in Rs. (₹) (5) Drawback Rate (6) Drawback cap per unit in Rs. (₹) (7) and improvers, anti-corrosive preparations other and prepared for additives, (including oils mineral gasoline) or for other liquids used for the same purposes as mineral oils Prepared rubber accelerators; for compound plasticisers not plastics, rubber or or specified elsewhere anti-oxidising included; other and preparations compound for stabilisers rubber or plastics Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades Organic composite solvents and thinners, not elsewhere specified included; or prepared paint or varnish removers initiators, reaction Reaction accelerators catalytic preparations, not elsewhere specified or included Refractory cements, mortars, similar concretes compositions, than products of heading 3801 and Mixed mixed alkylnaphthalenes, other than those of Heading 2707 or 2902 Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics Hydraulic brake fluids and other prepared liquids for transmission, not hydraulic containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals Anti-freezing and prepared de-icing fluids Prepared culture media for development or maintenance of micro-organisms (including alkylbenzenes preparations other and 3812 3813 3814 3815 3816 3817 3818 3819 3820 3821 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1% 1% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 41 A B Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Tariff Item Description of goods Unit Drawback Rate (1) (2) (3) (4) Drawback cap per unit in Rs. (₹) (5) Drawback Rate (6) Drawback cap per unit in Rs. (₹) (7) viruses and the like) or of plant, human or animal cells 3822 3823 3824 3825 3826 3901 3902 3903 3904 3905 or or on certified chemical industrial a diagnostic laboratory Diagnostic backing, reagents prepared or laboratory reagents whether or not on a backing, other than those of heading 3002 or 3006; reference materials monocarboxylic Industrial fatty acids; acid oils from refining; fatty alcohols Prepared binders for foundry moulds or cores; chemical products and preparations of the allied those industries consisting of mixtures of not natural elsewhere or included Residual products of the chemical or allied industries, not elsewhere specified or included; municipal waste; sewage sludge; other wastes specified in Note 6 to this Chapter mixtures and Biodiesel thereof, not containing or containing less than 70% by weight of petroleum oils and oils obtained from bituminous minerals products), specified (including 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% Nil Nil CHAPTER – 39 PLASTICS AND ARTICLES THEREOF in styrene, ethylene, Polymers of primary forms Polymers of propylene or of in primary other olefins, forms Polymers of primary forms Polymers of vinyl chloride or of other halogenated olefins, in primary forms Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms in 1.5% 1.5% 1.5% 1.5% 1.5% 42 1.5% 1.5% 1.5% 1.5% 1.5% Tariff Item Description of goods Unit Drawback Rate (2) (3) (4) (1) 3906 3907 3908 3909 3910 3911 3912 3913 3914 3915 3916 3917 391701 391799 specified included, polymers its chemical elsewhere in Acrylic polymers in primary forms Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallylesters and other polyesters, in primary forms Polyamides in primary forms Amino-resins, phenolic resins and polyurethanes, in primary forms Silicones in primary forms Petroleum resins, coumarone- indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not or elsewhere included, in primary forms Cellulose and derivatives, not specified or primary forms Natural (for example, alginic acid) and modified natural polymers (for hardened proteins, chemical derivatives not of or elsewhere included, in primary forms Ion–exchangers on polymers of headings 3901 to 3913, in primary forms Waste, parings and scrap, of plastics Monafilament of which any dimension cross-sectional exceeds 1mm, rods, sticks and profile shapes, whether or not surface-worked not otherwise worked, of plastics Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics PVC transparent hose / rigid casing pipes / rigid well casing or screen pipes Others rubber), specified example, natural based but A B Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Drawback cap per unit in Rs. (₹) (7) Drawback cap per unit in Rs. (₹) (5) Drawback Rate (6) 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% Nil 1.5% 1.5% Nil 1.5% 7% 1.5% 9 1.5% 1.5% 1.9 Kg 43 A B Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Tariff Item Description of goods Unit Drawback Rate (1) (2) (3) (4) Drawback cap per unit in Rs. (₹) (5) Drawback Rate (6) Drawback cap per unit in Rs. (₹) (7) 3918 391801 391802 391803 391899 3919 3920 392001 392002 392003 392004 392005 392006 392007 392099 3921 392101 392199 3922 of 15 10 17 Kg Kg Kg 7% 7% 7% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% supported Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in Note 9 to this Chapter Vinyl Flooring with or without backing Polypropylene Mats Mats/Rugs made of LDPE/ LLDPE Others Self-adhesive plates, sheets, film, foil, tape, strip and other plastics, shapes, flat whether or not in rolls Other plates, sheets, film, foil and strip, of plastics, non- cellular and not reinforced, laminated, or similarly combined with other materials HDPE Tapes with U.V. Stabilisation 2% by weight Plain/Fabricated BOPP film U.V. P.P Stabilisation 2% by weight Plain/Fabricated PVC Rigid Free Foam Board Cellular Film, Foil and Sheets of PVC Rigid Free Foam Board Laser Printer Film (Polyester Based) (including film Polyester Biaxially Oriented Polyester Film) Polyethylene Terephthalic Film PVC Rigid/Flexible Film/ Sheet Others Other plates, sheets, film , foil and strip, of plastics Polyester Metallized (Aluminium coated film) Others Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, covers, flushing cisterns and similar sanitary ware, of plastics 1.5% 1.5% 7% 1.5% Tapes 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% seats with film and 7% 7% 7% 7% 7% 7% 7% Kg Kg Kg Kg Kg Kg Kg Kg 13 10 15 10 12 12 12 13 or 2.1 3.6 3.2 2.6 2.6 2.6 2.1 2.8 2.8 2.1 3.2 44 A B Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Tariff Item Description of goods Unit Drawback Rate (1) (2) (3) (4) Drawback cap per unit in Rs. (₹) (5) Drawback Rate (6) Drawback cap per unit in Rs. (₹) (7) or without Intermediate Bulk Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics HDPE Woven fabrics/ bags/ sacks, whether or not laminated, U.V. with stabilization, with or without liners / fasteners Polypropylene Woven fabrics/ bags/ sacks, whether or not laminated, with or without U.V. stabilization, with or without liners / fasteners Stoppers, lids, caps and other closures Flexible Containers (FIBC) Others Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics Plastic Body Vaccum Flask in various sizes with silver coated Glass Refill Plastic insulated ware (hot pot) with stainless steel liners Plastic insulated ware (Tiffin) with stainless steel container insulated ware Other plastic including ice pails and water bottles Others Builders’ ware of plastics, not elsewhere or included Other articles of plastics and articles of other materials of headings 3901 to 3914 Articles made of Poly-carbonate Metallic/Non-metallic with components Industrial Laminates (Paper based/fabric based electrical/ mechanical) Belts (with or without an extra buckle) and bandoliers whether or not in combination with leather and/or textile material Others specified 3923 392301 392302 392303 392304 392399 3924 392401 392402 392403 392404 392499 3925 3926 392601 392602 392603 392699 Kg 7% 13 1.5% 2.8 13 13 18 13 15 15 13 Kg 7% Kg Kg Kg Kg Kg Kg 7% 7% 1.5% 7% 7% 7% 7% 1.5% 1.5% 1.5% 1.5% Piece 6.8% Kg 7% 29 13 45 1.5% 2.8 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 2.8 3.9 2.8 3.2 3.2 2.8 6.4 2.8 A B Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Tariff Item Description of goods Unit Drawback Rate (1) (2) (3) (4) Drawback cap per unit in Rs. (₹) (5) Drawback Rate (6) Drawback cap per unit in Rs. (₹) (7) CHAPTER – 40 RUBBER AND ARTICLES THEREOF (other Natural rubber, balata, gutta- percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this heading, in primary forms or in plates, sheets or strip EPDM Flocked Rubber Profile Others Reclaimed rubber in primary forms or in plates, sheets or strip Waste, parings and scrap of rubber than hard rubber) and powders and granules obtained therefrom rubber, Compounded unvulcanised, in primary forms or in plates, sheets or strip Tread Rubber / Rubber Strips / Lugs Strips Compounded rubber sheet/strip Others Other forms (for example, rods, and profile tubes (for shapes) and articles example, discs and rings), of unvulcanised rubber Vulcanised rubber thread and cord Plates, sheets, strip, rods and profile shapes, of vulcanised than hard rubber other rubber Precured Tread Rubber/Rubber Strips/Lugs Strips Others Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges) Rubber Hose of different 4001 4002 400201 400299 4003 4004 4005 400501 400502 400599 4006 4007 4008 400801 400899 4009 400901 1% 0.15% Kg Kg Kg 7% 1.5% 1.5% Nil 7% 7% 1.5% 1.5% 1.5% 6.3 14 14 1.5% 1.5% 1.5% Nil 1.5% 1.5% 1.5% 1.5% 1.5% Kg 7% 1.5% 14 1.5% 1.5% 1.3 3 3 3 Kg 46 7% 14 1.5% 3 A B Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Tariff Item Description of goods Unit Drawback Rate (1) (2) (3) (4) Drawback cap per unit in Rs. (₹) (5) Drawback Rate (6) Drawback cap per unit in Rs. (₹) (7) 400999 4010 4011 401101 401102 401199 4012 4013 401301 401399 4014 4015 4016 401601 401602 401603 401699 4017 tyres, of dimensions O

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