Drawback Schedule effective from 22-11-2014.

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SCHEDULE A B Tariff Item Description of goods Unit Drawback Rate (1) (2) (3) (4) Drawback cap per unit in Rs.(`) (5) Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Drawback cap per unit in Rs.(`) (7) Drawback Rate (6) 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, 1.3% 1.3% 1.3% 1.3% 1.3% 1.3% 1.3% 1.3% 1.3% 1.3% Nil Nil Nil Nil Nil Nil 0.2% 0.2% 0.2% 0.2% 0.2% 0.2% 0.2% 0.2% 0.2% 0.2% CHAPTER – 3 FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES Live fish chilled, Fish, excluding fish fillets and other fish meat of heading 0304 fresh or 1% 1% 0.15% 0.15% 0101 0102 0103 0104 0105 0106 0201 0202 0203 0204 0205 0206 0207 0208 0209 0210 0301 0302 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 Rate (6) Drawback cap per unit in Rs.(`) (5) (1) 0303 0304 030401 030402 0305 0306 030601 03060101 03060199 030602 0307 030701 030799 0308 or the during (whether 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 fresh /chilled form In frozen form 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, whether in shell or not, 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 meals of pellets, crustaceans, fit for human consumption In frozen form (including Accelerated Freeze Dried) Shrimp, prawn or scampi Others Others, including in live or chilled or dried forms Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not Cooked before or during the smoking flours, process; meals and pellets of molluscs, fit for human consumption In frozen form Others Aquatic invertebrates other than and crustaceans molluscs, live, fresh, chilled, frozen, dried, salted or in aquatic smoked brine; and Kg 1.4% 9 0.4% 2.6 Kg 1% 1.4% 1% 9 0.15% 0.4% 0.15% 2.6 Kg Kg 3.3% 1.4% 1% 32 9 1.4% 0.4% 0.15% 13.6 2.6 Kg 1.4% 1% 9 0.4% 0.15% 2.6 2 Tariff Item Description of goods Unit Drawback Rate (1) (2) (3) (4) Drawback cap per unit in Rs.(`) (5) Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Drawback cap per unit in Rs.(`) (7) Drawback Rate (6) A B the other during invertebrates than crustaceans and molluscs, whether or not cooked before smoking or and process;flours, meals aquatic pellets than Invertebrates crustaceans and molluscs, fit for human consumption In frozen form. Others other of 030801 030899 Kg 1.4% 1% 9 0.4% 0.15% 2.6 CHAPTER – 4 DAIRY PRODUCE; BIRDS’ EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED cream, 0401 0402 0403 0404 0405 0406 0407 0408 or or and sugar not Milk concentrated nor containing added other sugar or sweetening matter cream, and Milk concentrated or containing added other sweetening matter Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or or concentrated not containing added sugar or other sweetening matter or flavoured containing or added fruit, nuts or cocoa Whey, whether not concentrated or containing other added sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere or included Butter and other fats and oils derived from milk; dairy spreads Cheese and curd 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 specified sugar or 1% 1% 0.15% 0.15% 1% 0.15% 1% 0.15% 1% 1% 1% 1% 3 0.15% 0.15% 0.15% 0.15% Tariff Item Description of goods Unit Drawback Rate (1) (2) (3) (4) Drawback cap per unit in Rs.(`) (5) Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Drawback cap per unit in Rs.(`) (7) Drawback Rate (6) A B 0409 0410 0501 0502 0503 0504 0505 0506 050601 050699 0507 0508 or not containing added sugar or other sweetening matter Natural honey Edible products of animal origin, elsewhere specified or included not 1% 1% 0.15% 0.15% CHAPTER – 5 PRODUCT OF ANIMAL ORIGIN NOT ELSEWHERE SPECIFIED OR INCLUDED. hair, treated 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), thereof, whole and pieces 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 cleaned, worked than disinfected or for preservation; powder and waste of feathers or parts of feathers Bones horn-cores, unworked, defatted, simply to prepared shape), treated with acid or degelatinised powder and waste of these products Ossein Others 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, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle- bone, unworked or simply (but not cut and 1% 1% 1% 0.15% 0.15% 0.15% 1% 0.15% 1.3% 1% 1% 0.2% 0.15% 0.15% 1% 0.15% 4 Tariff Item Description of goods Unit Drawback Rate (1) (2) (3) (4) Drawback cap per unit in Rs.(`) (5) Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Drawback cap per unit in Rs.(`) (7) Drawback Rate (6) A B 0509 0510 0511 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 fresh, or chilled, provisionally otherwise preserved not Animal elsewhere or included; dead animals of chapter 1 or 3, unfit for human consumption products specified frozen 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, in dormant, 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 0701 0702 0703 Potatoes, fresh or chilled Tomatoes, fresh or chilled Onions, shallots, garlic, leeks and alliaceous other vegetables, fresh or chilled 1% 1% 1% 5 0.15% 0.15% 0.15% 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 Rate (6) Drawback cap per unit in Rs.(`) (5) (1) 0704 0705 0706 0707 0708 0709 0710 0711 0712 0713 0714 0801 0802 0803 (uncooked (Cichorium Cabbages, cauliflowers, kohlrabi, kale and similar fresh or edible brassicas, chilled Lettuce (Lactucasativa) and Chicory spp.), fresh or chilled salad turnips, Carrots, beetroot, celeriac, salsify, radishes and similar edible roots, fresh or chilled Cucumbers or gherkins, fresh or chilled Leguminous vegetables, shelled or unshelled, fresh or chilled Other vegetables, fresh or chilled or Vegetables cooked by steaming or boiling in water), frozen Vegetables 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 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 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% CHAPTER – 8 EDIBLE FRUITS AND NUTS, PEEL OF CITRUS FRUIT OR MELONS Coconuts, brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled Other nuts, fresh or dried, whether or not shelled or peeled Bananas, including plantains, 1% 1% 1% 6 0.15% 0.15% 0.15% Tariff Item Description of goods Unit Drawback Rate (1) (2) (3) (4) Drawback cap per unit in Rs.(`) (5) Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Drawback cap per unit in Rs.(`) (7) Drawback Rate (6) A B 0804 0805 0806 0807 0808 0809 0810 0811 0812 0813 0814 figs, and quinces, fresh or dried Dates, pineapples, avocados, guavas, mangoes, and mangosteens,freshordried Citrus fruit, fresh or dried Grapes, fresh or dried (including water- Melons melons) andpapaws(papayas), fresh Apples,pears 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% CHAPTER – 9 COFFEE, TEA, MATE AND SPICES 0901 0902 090201 090299 0903 0904 Coffee, whether or not roasted or decaffeinated; 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 Others Mate Pepper of the genus piper; dried or crushed or ground 1% 3% 1% 1% 1% 16 Kg 7 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 1% 0.15% 0.15% 0.15% 5.3 Tariff Item Description of goods Unit Drawback Rate (1) (2) (3) (4) Drawback cap per unit in Rs.(`) (5) Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Drawback cap per unit in Rs.(`) (7) Drawback Rate (6) A B 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 1% 1% 1% 1% 1% 1% Wheat and meslin Wheat Meslin Rye Barley Oats Maize (corn) Rice Grain sorghum Buckwheat, millet and canary seeds; other cereals CHAPTER – 10 CEREALS Nil 1% 1% 1% 1% 1% Nil 1% 1% 0905 0906 0907 0908 0909 0910 1001 100101 100199 1002 1003 1004 1005 1006 1007 1008 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% Nil 0.15% 0.15% 0.15% 0.15% 0.15% Nil 0.15% 0.15% CHAPTER – 11 PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN. 1101 1102 1103 1104 1105 1106 1107 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 and pellets 1% 1% 1% 1% 1% 1% 1% 8 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% A B Tariff Item Description of goods Unit (1) 1108 1109 (2) (3) Starches; inulin Wheat gluten, whether or not dried Drawback when Cenvat facility has not been availed Drawback cap per unit in Rs.(`) (5) Drawback Rate (4) 1% 1% Drawback when Cenvat facility has been availed Drawback cap per unit in Rs.(`) (7) Drawback Rate (6) 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 1210 1211 1212 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 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 a kind used primarily in 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 sugarcane, chilled, 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 consumption, specified fresh, 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% 1% 0.15% 9 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 Rate (6) Drawback cap per unit in Rs.(`) (5) (1) 1213 1214 1301 1302 130201 130299 1401 1402 1403 1404 1501 1502 1503 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 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 and mucilages other thickeners, whether or not modified, from vegetable products Guar Gum in any form Others derived 1% 0.15% MT MT 0.75% 1% 1,276 770 0.1% 0.15% 170.1 115.5 CHAPTER – 14 VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS, NOT ELSEWHERE SPECIFIED OR INCLUDED. example, Vegetable material of a kind used primarily for plaiting bamboos, (for 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 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 lard oleo-oil stearin, 1% 1% 1% 10 0.15% 0.15% 0.15% 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 Rate (6) Drawback cap per unit in Rs.(`) (5) (1) 1504 1505 1506 1507 1508 1509 1510 1511 1512 1513 1514 1515 1516 oil and and grease Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified 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 Ground-nut its 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 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 their cotton seed oil and fractions thereof,whether or not not chemically modified Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified Rape, colza or mustard oil and thereof, fractions 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 refined, but its 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 11 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% Tariff Item Description of goods Unit Drawback Rate (1) (2) (3) (4) Drawback cap per unit in Rs.(`) (5) Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Drawback cap per unit in Rs.(`) (7) Drawback Rate (6) A B 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 fractions, their oils boiled, oxidised, dehydrated, blown, sulphu-rised, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading inedible 1516; mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included Omitted Glycerol, crude; 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% 0.15% 1% 0.15% 1% 1% 1% 0.15% 0.15% 0.15% CHAPTER – 16 PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES Sausages similar and 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 1.3% 1.3% 1.3% 12 0.2% 0.2% 0.2% 1517 1518 1519 1520 1521 1522 1601 1602 1603 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 Rate (6) Drawback cap per unit in Rs.(`) (5) (1) 1604 1605 160501 160502 160599 1701 170101 170102 170199 1702 1703 1704 1801 1802 1803 1804 1805 1806 Prepared or preserved fish, caviar and caviar substitutes prepared from fish eggs Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved Shrimp, prawn or scampi in frozen form Others in frozen form Others 1% 0.15% Kg Kg 3.3% 1.4% 1% 32 9 1.4% 0.4% 0.15% 13.6 2.6 CHAPTER – 17 SUGARS AND SUGAR CONFECTIONERY pure sugars, Cane or beet sugar and chemically pure sucrose, in solid form White sugar Raw sugar Others 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 containing 1% 1% 1% 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% 13 1% 1% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% Tariff Item Description of goods Unit Drawback Rate (1) (2) (3) (4) Drawback cap per unit in Rs.(`) (5) Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Drawback cap per unit in Rs.(`) (7) Drawback Rate (6) A B CHAPTER – 19 PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS such specified specified containing food extract; Malt 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 substances) or prepared, as spaghettimacaroni, noodles, lasagne, ravioli, gnocchi, cannelloni;couscous, whether or not prepared substitutes and Tapioca therefor from prepared 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 Biscuits pre-cooked prepared, specified 1901 1902 1903 1904 1905 190501 1% 0.15% 1% 0.15% 1% 0.15% 1% 0.15% 1% 1% 14 A B Tariff Item Description of goods Unit (1) (2) (3) 190599 Others Drawback when Cenvat facility has not been availed Drawback cap per unit in Rs.(`) (5) Drawback Rate (4) 1% Drawback when Cenvat facility has been availed Drawback cap per unit in Rs.(`) (7) Drawback Rate (6) 0.15% CHAPTER – 20 PREPARATION OF VEGETABLES, FRUITS, NUTS OR OTHER PARTS OF PLANTS 2001 2002 2003 2004 2005 2006 2007 2008 2009 and products 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, other of than heading 2006 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of Heading 2006 Vegetables, fruits, nuts, fruit- peel and other parts of plants, preserved by sugar (drained, glace or crystallised) jellies, Jams, marmalades, fruit or nut 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 fruit and or or 1% 1% 1% 1% 1% 1% 1% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 1% 0.15% 1% 0.15% CHAPTER – 21 MISCELLANEOUS EDIBLE PREPARATIONS 2101 Extracts, essences and 15 A B Drawback when Cenvat facility has not been availed Drawback cap per unit in Rs.(`) (5) 22 Tariff Item Description of goods Unit Drawback Rate (1) (2) (3) (4) single 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 baking prepared 3002); powders Sauces preparations therefor, mixed condiments seasonings; and mustard flour and meal and prepared mustard Soups and and therefor, preparations homogenized composite food preparations Ice cream and other edible ice, whether or not containing cocoa Food elsewhere included preparations specified not or broths mixed and Kg 3% 1% 1% 1% 1% 1% 1% CHAPTER – 22 BEVERAGES, SPIRITS AND VINEGAR sugar 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 Wine of including grapes, fortified wines; beverages, fresh 1% Nil 1% 1% 1% 16 210101 210199 2102 2103 2104 2105 2106 2201 220101 220199 2202 2203 2204 Drawback when Cenvat facility has been availed Drawback cap per unit in Rs.(`) (7) Drawback Rate (6) 7.3 1% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% Nil 0.15% 0.15% 0.15% Tariff Item Description of goods Unit Drawback Rate (1) (2) (3) (4) Drawback cap per unit in Rs.(`) (5) Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Drawback cap per unit in Rs.(`) (7) Drawback Rate (6) A B 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 beverages, elsewhere not 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 strength by an alcoholic volume of less than 80% vol; spirit, liquors and other spirituous beverages Vinegar and substitutes for vinegar obtained from acetic acid 2205 2206 2207 2208 2209 1% 1% 1% 1% 1% 0.15% 0.15% 0.15% 0.15% 0.15% CHAPTER – 23 RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER 2301 2302 2303 2304 and sharps Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or invertebrates, other aquatic unfit for human consumption; greaves other Bran, 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 the pellets, resulting from extraction of soyabean oil 1% 1% 1% 1% 17 0.15% 0.15% 0.15% 0.15% Tariff Item Description of goods Unit Drawback Rate 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 Rate (6) Drawback cap per unit in Rs.(`) (5) 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 1.6% 0.15% 0.15% 8 (2) (3) (4) 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 pellets, resulting from the extraction of vegetable fats or those of than oils, other 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 1% 1% 1% 1% 1% (1) 2305 2306 2307 2308 2309 2401 2402 240201 240299 2403 CHAPTER – 24 TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES tobacco; Unmanufactured tobacco refuse Cigar, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes Cigarettes packed in consumer packs Others Other manufactured tobacco tobacco and manufactured substitute; “homogenized” or “reconstituted” tobacco; tobacco extract and essences 200 sticks 1% 4% 1% 1% 20 CHAPTER – 25 SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT 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 2501 250101 250199 2502 1% Nil Nil 18 0.15% Nil Nil 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 Rate (6) Drawback cap per unit in Rs.(`) (5) (1) 2503 2504 250401 250499 2505 2506 2507 250701 250799 2508 250801 250899 2509 2510 2511 2512 2513 Acid sulphur roughly sublimed Sulphur of all kinds, other sulphur, than and precipitated colloidal sulphur Natural graphite Carbofoil of various grades treated (chemically 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 not trimmed or 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 in LDPE/ Calcined kaolin HDPE/PP bags Others Other clays (not including 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 carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816 Siliceous (for 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 fossil meals Nil 1% Nil Nil Nil 1% Nil 1% Nil Nil Nil Nil Nil Nil 19 Nil 0.15% Nil Nil Nil 0.15% Nil 0.15% Nil Nil Nil Nil Nil Nil Tariff Item Description of goods Unit Drawback Rate (1) (2) (3) (4) Drawback cap per unit in Rs.(`) (5) Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Drawback cap per unit in Rs.(`) (7) Drawback Rate (6) A B an slabs other and or 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 (including rectangular 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, of blocks a or (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 similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; granules, 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 dolomite shape; square) slabs 2514 2515 2516 2517 2518 Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil 20 Tariff Item Description of goods Unit Drawback Rate (1) (2) (3) (4) Drawback cap per unit in Rs.(`) (5) Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Drawback cap per unit in Rs.(`) (7) Drawback Rate (6) A B of for lime used containing 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 quantities small without accelerators or retarders Limestone flux; limestone and other calcareous stones, of a the kind manufacture or cement Quicklime, slaked lime and lime, other than hydraulic calcium oxide and hydroxide of heading 2825 Portland cement, aliminous, slag cement, supersulphate cement and similar hydraulic cement,whether 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 and Natural 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 leucite; nepheline syenite; splittings; nepheline including roughly borates or 2519 2520 2521 2522 2523 2524 2525 2526 2527 2528 2529 Nil Nil Nil Nil Nil 1% Nil Nil Nil Nil Nil 21 Nil Nil Nil 1% Nil Nil Nil Nil Nil A B Drawback when Cenvat facility has not been availed Drawback cap per unit in Rs.(`) (5) Drawback Rate (4) Nil Tariff Item Description of goods Unit (1) 2530 2601 260101 260102 260199 2602 2603 2604 2605 2606 260601 260699 2607 260701 260799 2608 260801 260899 2609 2610 2611 2612 2613 2614 2615 2616 2617 2618 (2) (3) Mineral substances not else- where specified or included CHAPTER – 26 ORES, SLAG AND ASH and ores ores (from Pellets Iron ores and concentrates, including roasted iron pyrites Iron Ore pellets (from Limonite Ore) Iron Ore Haematite Ore) Others Manganese concentrates,including ferruginous manganese ores concentrates with a and manganses content of 20% or more,calculated on the dry weight Copper ores and concentrates Nickel ores and concentrates Cobalt ores and concentrates and Aluminium concentrates Calcined Bauxite Others Lead ores and concentrates Lead Concentrates Others Zinc ores and concentrates Zinc Concentrates Others Tin ores and concentrates Chromium 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 ores ores ores ores ores ores and and and and and and 1% 1% Nil Nil Nil Nil Nil 1% Nil 1% Nil 1% Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil 22 Drawback when Cenvat facility has been availed Drawback cap per unit in Rs.(`) (7) Drawback Rate (6) Nil 1% 1% Nil Nil Nil Nil Nil 0.15% Nil 0.15% Nil 0.15% Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil 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 Rate (6) Drawback cap per unit in Rs.(`) (5) (1) 2619 2620 2621 2701 2702 2703 2704 2705 2706 2707 2708 2709 2710 from (other Slag, dross than granulated slag), scaling and the other waste 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 the or Nil Nil Nil Nil Nil Nil CHAPTER – 27 MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES solid or not agglomerated; 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 retort not carbon Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not partially dehydrated distilled, including reconstituted Oils and other products of the distillation high temperature coal tar similar products in which the weight of the aromatic constituents exceeds the non- aromatic constituents Pitch and pitch coke, obtained from coal tar or from other mineral tars Petroleum obtained minerals, crude Petroleum obtained oils and from bituminous oils and from bituminous that of oils oils or of Nil Nil Nil Nil Nil Nil Nil Nil Nil 23 Nil Nil Nil Nil Nil Nil Nil Nil Nil Tariff Item Description of goods Unit Drawback Rate (1) (2) (3) (4) Drawback cap per unit in Rs.(`) (5) Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Drawback cap per unit in Rs.(`) (7) Drawback Rate (6) A B obtained 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, microcrystalline petroleum 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 from bituminous obtained minerals. Calcined Petroleum coke Others Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and 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 by or 271001 271099 2711 2712 2713 271301 271399 2714 2715 2716 Kg 2.8% Nil Nil 8 2.8% Nil Nil 8 Nil Nil 1.4% Nil Nil Nil Nil 1.4% 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 I-CHEMICAL ELEMENTS Fluorine, chlorine, bromine and iodine Sulphur, or precipitated; colloidal sulphur sublimed 1.4% 1.4% 1.4% 1.4% 24 Tariff Item Description of goods Unit Drawback Rate (1) (2) (3) (4) Drawback cap per unit in Rs.(`) (5) Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Drawback cap per unit in Rs.(`) (7) Drawback Rate (6) A B 2803 280301 280399 2804 280401 280499 2805 2806 2807 2808 2809 280901 280999 2810 2811 2812 2813 2814 2815 specified chloride acid); ACIDS INORGANIC COMPOUNDS Carbon (carbon blacks and other forms of carbon not or elsewhere included) Carbon black Others Hydrogen, rare gases and other non-metals Phosphorous, Red Others alkaline-earth or Alkali rare-earth metals, metals; scandium yttrium, and whether or not intermixed or interalloyed; mercury II-INORGANIC AND OXYGEN OF NON-METALS Hydrogen (hydrochloric chlorosulphuric acid Sulphuric acid; oleum Nitric acid; sulphonitric acids pentaoxide; Diphosphorus acid; phosphoric polyphosphoric acids, whether or not chemically defined Phosphoric Acid Others Oxides of boron; boric acids Other other compounds of non-metals III-HALOGEN SULPHUR OF NON-METALS Halides and halide oxides of non-metals Sulphides commercial trisulphide IV-INORGANIC BASES AND OXIDES, HYDRO- XIDES AND PEROXIDES OR METALS Ammonia, anhydrous or in aqueous solution Sodium hydroxide (caustic soda); potassium hydroxide inorganic acids and oxygen OR COMPOUNDS non-metals; phosphorus inorganic of 2 7 5 2.4% 1.4% 2.4% 1.4% 1.4% 1.4% 1.4% 1.4% 2.4% 1.4% 1.4% 1.4% 1.4% 1.4% 2 7 5 2.4% 1.4% 2.4% 1.4% 1.4% 1.4% 1.4% 1.4% 2.4% 1.4% 1.4% 1.4% 1.4% 1.4% 1.4% 1.4% Kg Kg Kg 25 Tariff Item Description of goods Unit Drawback Rate (1) (2) (3) (4) Drawback cap per unit in Rs.(`) (5) Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Drawback cap per unit in Rs.(`) (7) Drawback Rate (6) A B 281501 281599 2816 2817 281701 281702 281799 2818 281801 281899 2819 2820 2821 2822 2823 282301 282302 282399 2824 2825 2826 2827 282701 1 Kg Kg 1.5 1.5 and 1.4% 1.4% 1.4% 2.4% 1.4% 1.4% 1.4% 2.4% 1.4% oxides Kg Kg 7 9.5 7 9.5 2.4% 1.4% 2.4% 1.4% 4% 4% 1.4% 4% 4% 1.4% (caustic potash); peroxides of sodium or potassium Caustic Potash Flakes/Solids Others Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or barium Zinc oxide; zinc peroxide Zinc Oxide Zinc Oxide- IP/BP/USP Grade Others Artificial corundum, whether or not chemically defined; aluminium oxide; aluminium hydroxide Calcined Alumina 95% or more 1 purity Others Chromium hydroxides Manganese oxides Iron oxides and hydroxides; earth colours containing 70% or more by weight of combined iron evaluated as Fe2O3 Cobalt oxides and hydroxides; commercial cobalt oxides Titanium oxides Titanium Dioxide (Anatase) Titanium Dioxide (Rutile) Others Lead oxides; red lead and orange lead hydroxyl- Hydrazine amine and their inorganic salts; other inorganic bases; other oxides, metal hydroxides and peroxides V.-SALTS AND PERO- XYSALTS, OF INORGANIC ACIDS AND METALS Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides Aluminium Chloride 2.4% 1.4% 1.4% 2.4% 1.4% 1.4% 1.4% 2.1% 1.4% 1.4% 1.4% 1.4% 1.4% 1.4% 2.1% 1.4% 1.4% 1.4% 1.4% and Kg Kg 2 2 5 5 26 A B Drawback when Cenvat facility has not been availed Drawback Rate (4) Drawback cap per unit in Rs.(`) (5) Drawback when Cenvat facility has been availed Drawback cap per unit in Rs.(`) (7) Drawback Rate (6) 2.4% 2.1% 1.4% 1.4% 1.4% 1.4% 2.4% 1.4% 1.4% 1.4% 2.4% 1.4% 1.4% 1.4% 1.4% 2.4% 1.4% 1.4% 2.4% 1.4% 1.4% 12 87 2.5 1.5 545 5 2.4% 2.1% 1.4% 1.4% 1.4% 1.4% 2.4% 1.4% 1.4% 1.4% 2.4% 1.4% 1.4% 1.4% 1.4% 2.4% 1.4% 1.4% 2.4% 1.4% 1.4% 12 87 2.5 1.5 545 5 Tariff Item Description of goods Unit (1) (2) 282702 282703 282799 2828 2829 2830 2831 283101 283199 2832 2833 2834 283401 283499 2835 2836 2837 2838 2839 283901 283999 2840 2841 284101 284199 2842 commercial hypochlorites; Anhydrous Tetrabutyl Ammonium Bromide Potassium Iodide BP/USP Others Hypochlorites; calcium chlorites; hypobromites Chlorates and perchlorates; bromates and perbromates; iodates and periodates polysulphides, Sulphides; whether or not chemically defined Dithionites and sulphoxylates Sodium Hydro Sulphite Others Sulphites; thiosulphates Sulphates; alums; peroxo- sulphates (persulphates) Nitrites; nitrates Sodium Nitrite Others (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 Sodium Silicate Others Borates; (perborates) of Salts peroxometallic acids Potassium Permanganate Others Other salts of inorganic acids or peroxoacids, (including aluminosilicates whether or not chemically defined), other than azides VI-MISCELLANEOUS peroxo- (percarbonates); ammonium containing peroxoborates oxometallic or (3) Kg Kg Kg Kg MT Kg 27 Tariff Item Description of goods Unit Drawback Rate (1) (2) (3) (4) Drawback cap per unit in Rs.(`) (5) Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Drawback cap per unit in Rs.(`) (7) Drawback Rate (6) A B 2843 2844 2845 2846 2847 2848 2849 2850 2851 2852 2853 and and isotopes) inorganic containing Colloidal precious metals; organic or inorganic 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 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 compoundsof mercury, whether or not chemically defined, excluding amalgams Other inorganic compounds (including or conductivity water and water of similar purity); liquid air (whether or not rare gases have removed); compressed air; amalgams, other than amalgams of precious metals distilled been or Nil Nil Nil Nil 1.4% 1.4% 1.4% 1.4% 1.4% 1.4% 1.4% 1.4% 1.4% 1.4% 1.4% 1.4% 1.4% 1.4% 1.4% 1.4% 28 A B Tariff Item Description of goods Unit Drawback Rate (1) (2) (3) (4) Drawback cap per unit in Rs.(`) (5) Drawback when Cenvat facility has not been availed CHAPTER – 29 ORGANIC CHEMICALS Drawback when Cenvat facility has been availed Drawback cap per unit in Rs.(`) (7) Drawback Rate (6) Ester Sulphone Sulphonate nitrated derivatives AND I.HYDROCARBONS THEIR HALOGENATED SULPHONATED, NITRAT- ED INTROSATED OR DERIVATIVES Acyclic hydrocarbons Cyclic hydrocarbons Naproxen Sodium Isobutyl Benzene Others Halogenated derivatives of hydrocarbons Trichloro Ethylene Others or Sulphonated, of nitrosated hydrocarbons, whether or not halogenated Napthalene Formaldehyde condensate Vinyl (Acetanilide Based) Vinyl Sulphone Ester (Ortho Anisine Base Vinyl Sulphone Para Cresidine Base (PCVS) Vinyl Sulphone 2:5 Demethoxy Anniline Oil Base P-Toluene Sulphonic Acid Sodium Sulphonate Others II. ALCOHOLS AND THEIR HALOGENATED, SULPHO- NATED, NITOSITRATED NITROSATED OR DERIVATIVES Acyclic alcohols and halogenated, nitrated derivatives Salbutamol Sulphate Propylene Oxide/ Propylene Glycol Guaifenesin Povidon (Powder) Monoethylene Glycol (MEG) Pentaerythritol their sulphonated, nitrosated Iodine BP/IP/USP Olefine Alfa or 2901 2902 290201 290202 290299 2903 290301 290399 2904 290401 290402 290403 290404 290405 290406 290407 290499 2905 290501 290502 290503 290504 290505 290506 1.4% 2.8% 1.6% 1.4% 2.1% 1.4% 1.6% 2.4% 2.4% 2.4% 1.6% 1.6% 2.8% 1.4% 2.8% 1.6% 2.8% 2.1% 1.6% 2.4% Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg 29 1.4% 2.8% 1.6% 1.4% 2.1% 1.4% 1.6% 2.4% 2.4% 2.4% 1.6% 1.6% 2.8% 1.4% 2.8% 1.6% 2.8% 2.1% 1.6% 2.4% 79 8 9 12 22 4 280 25 27 7 79 8 9 12 22 4 280 25 27 7 Tariff Item Description of goods Unit Drawback Rate (1) 290507 290599 2906 290601 290699 2907 290701 290702 290799 2908 290801 290802 290803 290899 2909 290901 290902 290999 (2) or 6,8 Salt (2-Naphthol their sulphonated, nitrosated Refined Glycerine Others Cyclic alcohols and halogenated, nitrated derivatives Benzyl Alcohol Others III. – PHENOLS, PHENOL- ALCOHOLS, AND THEIR HALOGENATED, SULPHO- NATED, NITRATED OR NITROSATED DERIVATIVES Phenols; phenol-alcohols Beta Naphthols Resorcinol Others sulphonated, Halogenated, nitrated nitrosated or derivatives of phenols or phenol-alcohols 4,4 Diamino Sulfanilide G Disulphonic Acid) Schaeffers Acid Others IV. – ETHERS, ALCOHOL ETHER PEROXIDES, KETONE PEROXIDES, EPOXIDES PEROXIDES, THREE- WITH A MEMBERED RING, ACETALS AND HEMI- ACETALS, AND THEIR HALOGENATED, SULPHO- NATED, NITRATED OR NITROSATED DERIVATIVES Ethers, ether-alcohols, ether- phenols, ether-alcohol- phenols, alcohol peroxides, ether ketone peroxides, peroxides (whether or not chemically defined), and their sulphonated, halogenated, nitrated nitrosated derivatives Diethyl ether Di-Ethylene Glycol (DEG) Others or A B Drawback when Cenvat facility has not been availed Drawback cap per unit in Rs.(`) (5) 3 5 4 11 9 9 Drawback when Cenvat facility has been availed Drawback cap per unit in Rs.(`) (7) Drawback Rate (6) 2.8% 1.4% 2.4% 1.4% 2.8% 2.1% 1.4% 2.1% 1.6% 2.1% 1.4% 3 5 4 11 9 9 (3) Kg Kg Kg Kg Kg Kg (4) 2.8% 1.4% 2.4% 1.4% 2.8% 2.1% 1.4% 2.1% 1.6% 2.1% 1.4% 2.4% 1.6% 1.4% 3 3 2.4% 1.6% 1.4% Kg 30 Tariff Item Description of goods Unit Drawback Rate (1) (2) (3) (4) Drawback cap per unit in Rs.(`) (5) Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Drawback cap per unit in Rs.(`) (7) Drawback Rate (6) A B - – or or and with ALDEHYDE epoxyalcohols, Epoxides, expoxy- epoxyphenols and three- a ethers, membered ring, and their sulphonated, halogenated, nitrated nitrosated derivatives Acetals hemiacetals, whether or not with other oxygen function, and their sulphonated, halogenated, nitrated nitrosated derivatives V. FUNCTION COMPOUNDS Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde Formalin 37% Meta Phenoxy Benzaldehyde Para Anisaldehyde/ Para Anisic Aldehyde/Anisic Aldehyde Others sulphonated, Halogenated, nitrosated or nitrated derivatives of products of heading 2912 VI. – KETONE -FUNCTION AND COMPOUNDS QUINONE-FUNCTION COMPOUNDS Ketones Quinones, and whether or not with other oxygen function, and their sulphonated, halogenated, nitrated nitrosated derivatives 16, 17 Dimethoxy Dibenzan- throne Chloranil Diketone Methyl Ketone) 1-(2,6-Dichlorophenyl) 2- Indolinone Phenyl Acetone Others (2,4-Dichlorophenyl or 2910 2911 2912 291201 291202 291203 291299 2913 2914 291401 291402 291403 291404 291405 291499 1.4% 1.4% 1.4% 1.4% 2.4% 2.4% 2.1% 1.4% 1.4% 2.1% 2.8% 1.6% 2.4% 2.4% 1.4% 1.5 11 23 49 13 45 73 2.4% 2.4% 2.1% 1.4% 1.4% 2.1% 2.8% 1.6% 2.4% 2.4% 1.4% 1.5 11 23 49 13 45 73 Kg Kg Kg Kg Kg Kg Kg 31 Tariff Item Description of goods Unit Drawback Rate (1) (2) (3) (4) Drawback cap per unit in Rs.(`) (5) Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Drawback cap per unit in Rs.(`) (7) Drawback Rate (6) A B OR VII - CARBOXYLIC ACIDS AND THEIR ANHYDRIDES, HALIDES,PEROXIDES AND PEROXYACIDS AND THEIR HALOGENATED, SULPHONATED, NITRATED NITROSATED DERIVATIVES Saturated acyclic mono- carboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halo- genated, sulphonated, nitrated or nitrosated derivatives Acetic Acid (Glacial) Glyphosate Naphthalene Acetic Acid Sodium Salt of 2,4 Dichloro Phenoxy Acetic Acid - (2,4 Di Sodium Salt ) Aluminium stearate Calcium Stearate Lead Stearate Others Unsaturated acyclic mono- carboxylic acids, cyclic mono- carboxylic their anhydrides, halides, peroxides their peroxyacids; and sulphonated, halogenated, nitrated nitrosated derivatives P. Hydroxy Benzoic Acid Propyl Ester/ Paraben (Propyl P. Hydroxy Benzoic Acid) IP/ BP/ USP P-Hydroxy Methyl Others Polycarboxylic acids, their anhydrides, halides, peroxides and their peroxyacids; sulphonated, halogenated, nitrated nitrosated derivatives Ferrous Fumarate BP/USP Di-Ethyl Phthalate (DEP) Di-Methyl Phthalate (DMP) Others Carboxylic additional oxygen with function Benzoic Acid acids, acids or or 2915 291501 291502 291503 291504 291505 291506 291507 291599 2916 291601 291602 291699 2917 291701 291702 291703 291799 2918 Kg Kg Kg Kg Kg Kg Kg 2.1% 2.1% 2.1% 2.4% 2.4% 2.4% 2.4% 1.4% Kg 2.8% Kg 2.1% 1.4% 2.8% 2.8% 2.8% 1.4% Kg Kg Kg 32 1 4 19 5 5 4 3 11 10 3.5 5 5 2.1% 2.1% 2.1% 2.4% 2.4% 2.4% 2.4% 1.4% 2.8% 2.1% 1.4% 2.8% 2.8% 2.8% 1.4% 1 4 19 5 5 4 3 11 10 3.5 5 5 Tariff Item Description of goods Unit Drawback Rate (1) (2) (3) (4) Drawback cap per unit in Rs.(`) (5) Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Drawback cap per unit in Rs.(`) (7) Drawback Rate (6) A B or nitrated and their anhydrides, halides, peroxides and peroxyacids; halogenated, their sulphonated, or nitrosated derivatives Calcium Lactate Pentahydrate USP Tartaric Acid Sodium Citrate BP/USP Salicylic Acid Pamoic Acid Others VIII-ESTERS OF INORGANIC ACIDS OF NON-METALS AND THEIR SALTS, THEIR AND HALOGENATED, SULPHO- NATED, NITRATED OR NITROSATED DERIVATIVES Phosphoric esters and their lacto- salts, including their phosphates; 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 1-Hydroxyethylidene 1:1 Di Phosphonic Acid Di-ethyl Thio Chloride Tri Methyl Phosphite Others IX. FUNCTION COMPOUNDS Amine- function compounds Triethylamine Hexamine Meta Chloro Aniline Meta Uriedo Aniline Sulphanilic Acid Tech. Grade Ortho Toluidine Meta Toluidine Para Toluidine Phenyl Alpha Napthyl Amine NITROGEN- Phosphoryl or - 291801 291802 291803 291804 291805 291899 2919 2920 292001 292002 292003 292099 2921 292101 292102 292103 292104 292105 292106 292107 292108 292109 Kg Kg Kg Kg 2.8% 2.8% 2.8% 1.6% 2.8% 1.4% 7 7 3 18 2.8% 2.8% 2.8% 1.6% 2.8% 1.4% 7 7 3 18 1.4% 1.4% 1.6% 2.4% 2.1% 1.4% 1.6% 2.8% 1.6% 2.4% 2.4% 2.8% 2.8% 2.8% 1.6% Kg Kg Kg Kg Kg Kg Kg Kg 33 5 6 4 6 3 4 4 4 1.6% 2.4% 2.1% 1.4% 1.6% 2.8% 1.6% 2.4% 2.4% 2.8% 2.8% 2.8% 1.6% 5 6 4 6 3 4 4 4 Tariff Item Description of goods Unit Drawback Rate A B Drawback when Cenvat facility has not been availed Drawback cap per unit in Rs.(`) (5) 8 7 25 12 12 7 6 10 10 18 6 6 5 69 251 183 26 20 Drawback when Cenvat facility has been availed Drawback cap per unit in Rs.(`) (7) Drawback Rate (6) 2.1% 1.6% 2.4% 1.6% 1.6% 1.6% 2.8% 2.4% 1.6% 1.6% 1.4% 2.4% 2.4% 2.1% 1.6% 1.6% 2.1% 2.1% 1.6% 2.1% 2.8% 2.4% 1.6% 2.1% 2.1% 2.8% 2.8% 2.8% 2.1% 1.4% 8 7 25 12 12 7 6 10 10 18 6 6 5 69 251 183 26 20 (4) 2.1% 1.6% 2.4% 1.6% 1.6% 1.6% 2.8% 2.4% 1.6% 1.6% 1.4% 2.4% 2.4% 2.1% 1.6% 1.6% 2.1% 2.1% 1.6% 2.1% 2.8% 2.4% 1.6% 2.1% 2.1% 2.8% 2.8% 2.8% 2.1% 1.4% 2.4% 1.4% 9 2.4% 1.4% 9 (1) 292110 292111 292112 292113 292114 292115 292116 292117 292118 292119 292199 2922 292201 292202 292203 292204 292205 292206 292207 292208 292209 292210 292211 292212 292213 292214 292215 292216 292217 292218 292299 2923 292301 292399 (2) 2,2 amino- Stilbene Sodium Naphthionate Broenners Acid Laurent Acid Ortho Phenylene Diamine Para Phenylene Diamine 3,3 Dichloro Benzidine Dihydro Chloride (3,3 DCB) 4,4 Diamino Diphenyl Sulphone (4,4 D.D.S.) Dapsone BP/ technical grade Diethyl Amine 2,4 D Amine salt. (2,4 D Acid) Diamino Stilbene Disulphonic acid or 4,4-Diamino Stilbene - 2,2- Disulfonic Acid (DASDA) Others Oxygen-function compounds Gamma Acid H. Acid 4,4 Dinitro Disulphonic Acid Meta Amino Phenol Metol Paracetamol/ Granules DC Grade Paracetamol DC Grade Para Cresidine 6-Acetyl Amino Phenol 4-Suphonic Acid 5-Sulpho Anthranilic Acid Anthranilic Acid Bas Acid (4 Sulpho-Anthranilic Acid) Metanilic Acid Frusemide Domperidone Domperidone Maleate Diclofenac Sodium 4-Benzoylamino 5-Napthol 2:7 Disulphonic Acid Others Quaternary ammonium salts and hydroxides; lecithins and phosphoaminolipids, other whether or not chemically defined Tri Ethyl Benzyl Ammonium Chloride Others Paracetamol 2-Amino (3) Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg 34 A B Drawback when Cenvat facility has not been availed Tariff Item Description of goods Unit Drawback Rate (1) (2) (3) (4) 2924 292401 292402 292403 292404 292405 292499 2925 292501 292502 292503 292504 292599 2926 2927 292701 292799 2928 292801 292899 2929 292901 292999 2930 293001 293002 293099 2931 293101 293102 4- or azoxy- Hydrochloride amide-function Carboxyamide-function compounds; compounds of carbonic acid Acetazolamide Flurbiprofen Lamivudine Trichloro Carbanilide Labetalol BP/USP/IP Others Carboxyimide-function compounds (including saccharin and its salts) and imine-function compounds Cetrimide BP 88 Diphenyl Guanidine Powder Metformin HCL BP Chlorhexidine Base/ Gluconate Others Nitrile-function compounds Diazo-, azo- Compounds P-Amino-Azobenzene Sulphonic Acid Others Organic derivatives of hydrazine or of hydroxylamine Methyl Ethyl Ketoxime Others Compounds nitrogen function Methyl Iso thio Cyanate Others X. – ORGANO-INORGANIC COMPOUNDS, HETERO- CYCLIC COMPOUNDS, NUCLEIC ACIDS AND THEIR AND SALTS, SULPHONAMIDES Organo-sulphur compounds Tetra Butyl Ammonium Hydrogen Sulphate Tolnaftate BP/USP Others Other compounds Roxarsone-USP Hydroxyphenyl Arsonic Acid) 2 Mercapto 5 Methoxy Benzimidazole organo-inorganic (3-Nitro-4- other with 2.1% 2.1% 2.1% 1.6% 1.6% 1.4% 2.4% 1.6% 2.1% 2.1% 1.4% 1.4% 1.6% 1.4% 2.4% 1.4% 2.4% 1.4% 2.8% 2.4% 1.4% 1.6% 1.6% Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg 35 Drawback cap per unit in Rs.(`) (5) 118 212 1059 12 15 6 6 6 23 210 Drawback when Cenvat facility has been availed Drawback cap per unit in Rs.(`) (7) Drawback Rate (6) 118 212 1059 12 15 6 6 6 23 210 2.1% 2.1% 2.1% 1.6% 1.6% 1.4% 2.4% 1.6% 2.1% 2.1% 1.4% 1.4% 1.6% 1.4% 2.4% 1.4% 2.4% 1.4% 2.8% 2.4% 1.4% 1.6% 1.6% Tariff Item Description of goods Unit Drawback Rate (2) (3) (1) 293199 2932 2933 293301 293302 293303 293304 293305 293306 293307 293308 293309 293310 293311 293312 293313 293314 293315 293316 293317 293318 293319 293320 293321 293322 293323 293324 293325 293326 293327 293328 293329 293330 293331 293332 293399 5 Maleate 3-Methyl- Others Heterocyclic compounds with oxygen hetero-atom(s) only Heterocyclic compounds with nitrogen hetero-atom(s) only 1-Phenyl Pyrazolone (PMP) Ketorolac Tromethamine Omeprazole 1,4 Sulpho phenyl 3 Methyl 5 Pyrazolene 1-(4-Sulphophenyl-3-Carboxy-5 Pyrazolone) Metronidazole Benzoate Mebendazole Ketoconazole Miconazole Nitrate Fluconazole Pyridine Chlorpheniramine BP/USP Pheniramine maleate Loratadine Aminophylline Trimethoprim Acyclovir Caprolactum Acriflavin/Acriflavin Hydro- chloride/Acriflavin neutral BPC/ Eu-Flavin NFX/Proflavin Hemisulphate CIS + Hydroxy Lactam. CIS(+)-2-(-4-Methoxy Phenyl)- 3-Dihydro-1,5- 3-Hydroxy-2, Benzothia-zepin-4-(5H)- one 4-Bromo-2-Fluoro Biphenyl Cisapride Monohydrate B.P N-Benzyl-4-Piperidone Omeprazol Pellets 4-(4-Chlorophenyl)-4-Hydroxy Piperidine 6-Amino-1,3-Dimethyl Uracil Bisacodyl Tinidazole Metronidazole BP/USP/IP Enalapril Maleate CMIC Chloride Piperazine Citrate BP 88/ USP Others A B Drawback when Cenvat facility has not been availed Drawback cap per unit in Rs.(`) (5) 8 576 788 8 9 20 36 103 189 8 47 14 18 27 150 Drawback when Cenvat facility has been availed Drawback cap per unit in Rs.(`) (7) Drawback Rate (6) 1.4% 1.4% 2.8% 2.4% 2.1% 2.8% 2.8% 2.1% 2.4% 1.6% 2.8% 2.1% 2.4% 2.8% 2.8% 1.6% 2.8% 2.8% 2.4% 1.6% 8 576 788 8 9 20 36 103 189 8 47 14 18 27 150 (4) 1.4% 1.4% 2.8% 2.4% 2.1% 2.8% 2.8% 2.1% 2.4% 1.6% 2.8% 2.1% 2.4% 2.8% 2.8% 1.6% 2.8% 2.8% 2.4% 1.6% Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg 2.8% 197 2.8% 197 2.4% 95 2.4% 95 2.1% 2.8% 2.1% 2.1% 2.1% 2.4% 2.1% 2.8% 2.1% 2.8% 2.4% 2.8% 1.4% 55 1372 43 20 223 13 151 92 25 466 31 11 2.1% 2.8% 2.1% 2.1% 2.1% 2.4% 2.1% 2.8% 2.1% 2.8% 2.4% 2.8% 1.4% 55 1372 43 20 223 13 151 92 25 466 31 11 Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg 36 Tariff Item Description of goods Unit Drawback Rate (1) (2) (3) (4) Drawback cap per unit in Rs.(`) (5) Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Drawback cap per unit in Rs.(`) (7) Drawback Rate (6) A B 2934 293401 293402 293403 293499 2935 293501 293502 293599 2936 293601 293602 293603 293604 293699 2937 293701 293799 2938 2:4 Aniline Hydrochloride Nucleic acids and their salts; whether or not chemically defined; other heterocyclic compounds Diltiazem HCl Nizatidine Promethazine BP/USP Others Sulphonamides Sulphamethoxazole 5 Chloro Disulphonamide Others XI. – PROVITAMINS, VITA- MINS AND HORMONES 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 Folic Acid Niacin/ Nicotinic Acid BP/ USP/IP Niacinamide BP/USP/IP Cyano Cobalamine (Vitamin B12) BP/USP Others prostaglandins, Hormones, leuko- thromboxanes trienes, natural or reproduced by synthesis; derivatives and structural analogues thereof, chain modified including polypeptides, used primarily as hormones Danazol Others XII. – GLYCOSIDES AND VEGETABLE ALKALOIDS, NATURAL OR REPRO- DUCED BY SYNTHESIS, AND SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES or Glycosides, reproduced by synthesis and / Nicotinamide THEIR natural and Kg Kg Kg Kg Kg Kg Kg Kg 2.1% 1.6% 2.8% 1.4% 2.8% 2.8% 1.4% 2.8% 2.8% 2.8% 2.1% 1.4% 232 97 18 28 220 11 15 99 2.1% 1.6% 2.8% 1.4% 2.8% 2.8% 1.4% 2.8% 2.8% 2.8% 2.1% 1.4% 232 97 18 28 220 11 15 99 Kg 2.8% 1.4% 1220 2.8% 1.4% 1220 1.4% 1.4% 37 Tariff Item Description of goods Unit Drawback Rate (1) (2) (3) (4) Drawback cap per unit in Rs.(`) (5) Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Drawback cap per unit in Rs.(`) (7) Drawback Rate (6) A B than (Base/ products Ephedrine Hydrochloride their salts, ethers, esters and other derivatives Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives Caffeine Pseudo Hydrochloride/Sulphate) Theobromine Theophylline Dextromethorphan Hydrobromide Pentoxyfylline IP/BP/USP Ephedrine IP/BP/USP Others XIII. –OTHER ORGANIC COMPOUNDS Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters, and their salts, other of headings 2937, 2938 or 2939 Antibiotics Ampicillin Sodium Sterile Ampicillin Trihydrate Amoxycillin Trihydrate Amoxycillin Sodium Sterile Cloxacillin Sodium Chloramphenicol Chloramphenicol Palmitate Erythromycin BP/USP/IP Erythromycin BP/USP/IP Erythromycin BP/USP/IP Cephalexin Monohydrate Ciprofloxacin Hcl / Base Norfloxacin/Norfloxacin Hydrochloride Enrofloxacin Pefloxacin Methane Sulphonate (Powder)/Pefloxacin Azithromycin Dihydrate Roxythromycin Rifampicin BP/USP/IP Oxacillin Sodium Cloxacillin Sodium Sterile Estolate Stearate 2939 293901 293902 293903 293904 293905 293906 293907 293999 2940 2941 294101 294102 294103 294104 294105 294106 294107 294108 294109 294110 294111 294112 294113 294114 294115 294116 294117 294118 294119 294120 2.8% 2.8% 2.8% 2.8% 2.8% 2.8% 2.1% 1.4% 25 142 52 39 386 137 95 2.8% 2.8% 2.8% 2.8% 2.8% 2.8% 2.1% 1.4% 1.4% 1.4% 2.8% 2.4% 2.8% 2.8% 2.8% 2.8% 2.8% 2.8% 2.8% 2.8% 2.4% 2.8% 2.8% 2.8% 2.8% 2.4% 2.8% 2.8% 2.1% 2.4% 170 62 126 256 79 196 123 204 107 107 129 98 117 267 136 109 434 223 66 125 2.8% 2.4% 2.8% 2.8% 2.8% 2.8% 2.8% 2.8% 2.8% 2.8% 2.4% 2.8% 2.8% 2.8% 2.8% 2.4% 2.8% 2.8% 2.1% 2.4% 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 Kg 38 25 142 52 39 386 137 95 170 62 126 256 79 196 123 204 107 107 129 98 117 267 136 109 434 223 66 125 A B Tariff Item Description of goods Unit (1) 294121 294199 2942 294201 294202 294203 294204 294205 294206 294207 294208 294209 294210 294211 294299 (2) Flucloxacillin Sodium Others Other organic compounds Ibuprofen Ibuprofen Lysinate Nifedipine Atenolol BP/USP Oxyclozanide Vet BP 85 Ibuprofane S+ Isobutyl Phenyl) Acid/ Dexibuprofane Diloxanide Furoate BP Ranitidine HCL/Base Famotidine Naproxen Oxfandazole BP/USP/IP Vet Others /(+)-2-(4- Propionic (3) Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Drawback when Cenvat facility has not been availed Drawback Rate (4) 2.1% 1.9% 2.8% 2.1% 2.8% 2.4% 2.1% 2.4% 2.8% 2.8% 2.4% 2.8% 2.4% 1.9% Drawback cap per unit in Rs.(`) (5) 121 27 75 71 55 40 97 67 55 113 80 63 CHAPTER – 30 PHARMACEUTICAL PRODUCTS Drawback when Cenvat facility has been availed Drawback cap per unit in Rs.(`) (7) Drawback Rate (6) 2.1% 1.9% 2.8% 2.1% 2.8% 2.4% 2.1% 2.4% 2.8% 2.8% 2.4% 2.8% 2.4% 1.9% 121 27 75 71 55 40 97 67 55 113 80 63 or for for Glands and other organs for uses, organo-therapeutic not dried, whether powdered; extracts of glands or other organs or of their secretions organo therapeutic uses; heparin and its salts; other human or animal substances prepared or therapeutic for not uses, prophylactic elsewhere or specified 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 together 3001 3002 3003 Nil Nil Nil Nil 1.9% 1.9% 39 Tariff Item Description of goods Unit Drawback Rate (1) (2) (3) (4) Drawback cap per unit in Rs.(`) (5) Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Drawback cap per unit in Rs.(`) (7) Drawback Rate (6) A B in in of equivalent equivalent of mixed products for retail sale Medicaments(excluding goods of heading 3002, 3005 or 3006) or consisting unmixed for therapeutic or prophylactic in measured uses, put up doses(including those in the form transdermal administration systems) or in forms or packings for retail sale Ampicillin Capsules (each capsule containing Ampicillin to Trihydrate relevant quantity by weight of Ampicillin base) Amoxycillin Capsules (each capsule containing Amoxycillin Trihydrate to relevant quantity by weight of Amoxycillin) liquid Amoxycillin suspension/ solution for oral consumption packed condition of strength 125 mg per 5ml Cloxacillin Capsules (each capsule containing Cloxacillin Sodium equivalent to relevant of quantity Cloxacillin) (in Cloxacillin vial,each containing vial Cloxacillin Sodium equivalent to relevant quantity by weight of Anhydrous Cloxacillin) liquid in Cloxacillin for oral suspension/solution consumption packed in condition of strenghth 125 mg per 5 ml and Cloxacillin Ampicillin capsule (each Capsules Ampicillin containing and Cloxacillin Trihydrate Sodium the equivalent relevant quantities by weight of Ampicillin and Cloxacillin) Injection Cefazolin Sodium USP, 1 gm/10 ml. vial (each vial containing not less than 1 Injection weight by to 3004 300401 300402 300403 300404 300405 300406 300407 300408 2.4% 2.4% 2.4% 2.4% 2.1% 2.1% 2.4% 2.4% 2.1% 2.1% 2.1% 2.1% 2.4% 2.4% 2.4% 2.4% 40 Tariff Item Description of goods Unit Drawback Rate (1) (2) (3) (4) Drawback cap per unit in Rs.(`) (5) Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Drawback cap per unit in Rs.(`) (7) Drawback Rate (6) A B 300409 300410 300411 300412 300413 300414 300415 300416 300417 300418 300419 300420 300421 300422 300423 in in tablet capsule Injection gm of Cefazolin) Chloramphenicol Capsules liquid Chloramphenicol for oral suspension/solution consumption packed in conditionof strength 125 mg per 5 ml Sodium Chloramphenicol Succinate (0.3 gm/vial) (each vial contains Sodium Chloramphenicol Succinate equivalent to 0.3 gm of Chloramphenicol) Erythromycin Estolate capsules containing (each Erythromycin Estolate equivalent to relevant quantity by weight of Erythromycin) liquid Erythromycin for oral suspension/solution consumption packed in condition of strength 125 mg per 5 ml Erythromycin Stearate Tablets containing (each Erythromycin Stearate equivalent to relevant quantity by weight of Erythromycin) Mebendazole Tablets Ranitidine (in ampoule, each 2 ml. containing Hydrochloride Ranitidine equivalent to 50 mg of Ranitidine) Ranitidine Tablets (each tablet Ranitidine containing Hydrochloride to relevant quantity by weight of Ranitidine) Analgin Tablets Ibuprofen Tablets Nifedipine Capsules USP(Soft gelatin Nifedipine Capsules) Salbutamol Inhaler in metered dose (each metered inhalation supplies contain Salbutamol BP 100 mcg) Salbutamol Tablets (each tablet containing Salbutamol Sulphate equivalent to relevant quantity by weight of Salbutamol) Anti-Histamine equivalent Injection 2.4% 2.1% 2.4% 2.1% 2.4% 2.4% 2.4% 2.4% 2.4% 2.4% 2.4% 2.1% 2.4% 2.4% 2.1% 2.4% 2.4% 2.4% 2.4% 2.4% 41 2.4% 2.1% 2.4% 2.4% 2.1% 2.4% 2.4% 2.4% 2.4% 2.4% Tariff Item Description of goods Unit Drawback Rate (1) (2) (3) (4) Drawback cap per unit in Rs.(`) (5) Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Drawback cap per unit in Rs.(`) (7) Drawback Rate (6) A B 300424 300425 300426 300499 3005 300501 300502 300599 3006 Chlorpheniramine Tablets Cefuroxime Axetil tablets Mepacrine Hydro-Chloride Tablets Enalapril Maleate Tablets Others Wadding, gauze, bandages and (for similar articles 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 Plaster of Paris Bandage BP or BPC Gauge swabs, labsponge, abdo- minal swabs/pads, gauge rolls Others Pharmaceutical goods specified in note 4 to this Chapter Kg 2.4% 2.4% 2.4% 1.9% 2.1% 5.1% 1.9% 1.9% 31 FERTILIZERS CHAPTER – 31 Nil 2.4% 2.4% 2.4% 1.9% 2.1% 1.4% 1.9% 1.9% Nil 9 33 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 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 matter, whether not chemically defined; prepara- or 1.9% 1.9% 1.9% 1.9% 1.9% 1.9% 42 Tariff Item Description of goods Unit Drawback Rate (1) (2) (3) (4) Drawback cap per unit in Rs.(`) (5) Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Drawback cap per unit in Rs.(`) (7) Drawback Rate (6) A B based tions as specified in Note 3 to this Chapter on synthetic organic colouring matter; organic synthetic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined Pigment Violet 23 (C.I. No. 51319) Auramine O (WS) Auromine OH, Basic Yellow 2 (C.I No. 41000) Methyl Violet Basic Violet 1 (C.I.No.42535) Others 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), liquid similar lustres and 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 and Paints (including and 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 Polyester wire enamel Synthetic Enamel Paint Synthetic Enamel White Paint Others Paints (including varnishes and enamels enamels and 320401 320402 320403 320499 3205 3206 3207 3208 320801 320802 320803 320899 3209 Kg Kg Kg 2.4% 95 2.4% 95 2.4% 2.4% 1.9% 1.9% 8 7 8 7 2.4% 2.4% 1.9% 1.9% 1.9% 1.9% 1.9% 1.9% 2.8% 2.8% 2.8% 1.9% 5 5 5 2.8% 2.8% 2.8% 1.9% 5 5 5 Litre Litre Litre 43 Tariff Item Description of goods Unit Drawback Rate (1) (2) (3) (4) Drawback cap per unit in Rs.(`) (5) Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Drawback cap per unit in Rs.(`) (7) Drawback Rate (6) A B lacquers) based on synthetic polymers chemically or modified natural polymers, dispersed or dissolved in an aqueous medium Poly Vinyl Acetate Emulsion Others 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 (including enamels); paints stamping foils; dyes and other colouring matter put up in forms or packings for retail sale Hot Stamping foil Others or Artists’, 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 Printing or drawing ink and other inks, whether or not concentrated or solid Printing Ink Black Printing Ink in various colours other than black with organic pigment Printing Ink Cyan Printing Ink Magenta Printing Ink Yellow Others ink, writing students’ fillings; for 320901 320999 3210 3211 3212 321201 321299 3213 3214 3215 321501 321502 321503 321504 321505 321599 2.4% 1.9% 1.9% 1.9% 2.8% 1.9% 1.9% 3 10 3 10 2.4% 1.9% 1.9% 1.9% 2.8% 1.9% 1.9% 1.9% 1.9% 2.8% 2.1% 2.8% 2.8% 2.8% 1.9% 4 3.5 4 4 4 2.8% 2.1% 2.8% 2.8% 2.8% 1.9% 4 3.5 4 4 4 Kg Kg Kg Kg Kg Kg Kg 44 Tariff Item Description of goods Unit Drawback Rate (1) (2) (3) (4) Drawback cap per unit in Rs.(`) (5) Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Drawback cap per unit in Rs.(`) (7) Drawback Rate (6) A B 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 Perfumes Others 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 Nail polish in Glass bottles. Others Preparations for use on the hair for oral or Preparations dental including denture fixative pastes and powders; yarn used to clean between (dental floss), individual retail in packages Toothpaste including herbal toothpaste Others Pre-shave, shaving or after- shave preparations, personal deodorants, bath prepara- tions, depilatories and other hygiene, teeth the or 3301 3302 3303 330301 330399 3304 330401 330499 3305 3306 330601 330699 3307 1.9% 1.9% 1.9% 1.9% Litre 2.8% 1.9% 34 2.8% 1.9% 34 1000 Pcs 2.1% 1.9% 1.9% 151 2.1% 1.9% 1.9% 151 Kg 2.4% 1.9% 3 2.4% 1.9% 3 45 Tariff Item Description of goods Unit Drawback Rate (1) (2) (3) (4) Drawback cap per unit in Rs.(`) (5) Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Drawback cap per unit in Rs.(`) (7) Drawback Rate (6) A B perfumery, cosmetic or toilet preparations, not elsewhere included, or specified prepared room deodorisers, whether or not perfumed or having disinfectant properties Shaving Cream Perfumed Agarbatti / Incense sticks / Dhoop / Loban Others 330701 330702 330799 Kg Kg 2.8% 13% 1.9% 7 49 2.8% 4% 1.9% 7 15.1 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 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 sale, not paper, containing wadding, felt and nonwovens, or impregnated, covered with or detergent Ayurvedic Toilet Soap containing coconut Fatty acid Toilet Soap Laundry Soap Others 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 Sodium Lauryl Sulphate Synthetic Detergent Powder / Cake Sodium Sulphonate Others Olefine Alfa 3401 340101 340102 340103 340199 3402 340201 340202 340203 340299 Kg Kg Kg 2.8% 2.4% 2.8% 1.9% 2.1% 2.8% 2.8% 1.9% Kg Kg Kg 46 7 6 2 4 4 4 2.8% 2.4% 2.8% 1.9% 2.1% 2.8% 2.8% 1.9% 7 6 2 4 4 4 Tariff Item Description of goods Unit Drawback Rate (1) (2) (3) (4) Drawback cap per unit in Rs.(`) (5) Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Drawback cap per unit in Rs.(`) (7) Drawback Rate (6) A B creams, preparations Lubricating (including cutting-oil preparations,

HS Codes Referenced

Acts & Provisions Referenced

• Customs Act, 1962 Others 640699 1.

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