Revised All Industry Rates of Duty Drawback
X X X X Extracts X X X X
X X X X Extracts X X X X
.... to the following notes and conditions, namely :- Notes and conditions. -(1) The tariff items and descriptions of goods in the said Schedule are aligned with the tariff items and descriptions of goods in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) at the four-digit level only. The descriptions of goods given at the six digit or eight digit in the said Schedule are in several cases not aligned with the descriptions of goods given in the First Schedule to the Customs Tariff Act, 1975. (2) The general rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 shall, mutatis mutandis, apply for classifying the export goods listed in the said Schedule. (3) Notwithstanding anything contained in the said Schedule, - (i) all art-ware or handicraft items shall be classified under the heading of art-ware or handicraft (of constituent material) as mentioned in the relevant Chapters; (ii) any identifiable ready to use machined part or component predominantly made of iron, steel or aluminium, made through casting or forging process, and not specifically mentioned at six digit level or more in Chapter 84 or 85 or 87, except those classif....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ph 4.04A of the Foreign Trade Policy 2015-20 in discharge of export obligations in terms of Notification No. 45/2016-Customs, dated 13th August, 2016, the rates of drawback specified in the said Schedule shall apply as if in the said Schedule, the entries in columns (4) and (5) against the Tariff items in the said Schedule below all Chapters, except Chapter 61 and 62, are NIL, and those in Chapters 61 and 62 are as specified in the Table annexed hereto; (iii) manufactured or exported by a unit licensed as hundred per cent Export Oriented Unit in terms of the provisions of the relevant Foreign Trade Policy; (iv) manufactured or exported by any of the units situated in Free Trade Zones or Export Processing Zones or Special Economic Zones; (v) manufactured or exported availing the benefit of the notification No. 32/1997-Customs, dated 1st April, 1997. (10) Whenever a composite article is exported for which any specific rate has not been provided in the said Schedule, the rates of drawback applicable to various constituent materials can be extended to the composite article according to net content of such materials on the basis of a self-declaration to be furnished by the e....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... against tariff items 711301, 711302 and 711401 shall apply only to goods exported by airfreight, post parcel or authorised courier through the Custom Houses as specified in para 4.72 of the Hand Book of Procedures, 2015-2020 published vide Public Notice No. 1/2015-2020, dated the 1st April, 2015 of the Government of India in the Ministry of Commerce and Industry, after examination by the Customs Appraiser or Superintendent to ascertain the quality of gold or silver and the quantity of net content of gold or silver in the gold jewellery or silver jewellery or silver articles. The free on board value of any consignment through authorised courier shall not exceed rupees twenty lakhs. (20) The drawback rates specified in the said Schedule against tariff items 711301, 711302 and 711401 shall not be applicable to goods manufactured or exported in discharge of export obligation against any Scheme of the relevant Foreign Trade Policy of the Government of India which provides for duty free import or replenishment or procurement from local sources of gold or silver. (21) "Vehicles" of Chapter 87 of the said Schedule shall comprise completely built unit or completely knocked down (CKD)....
X X X X Extracts X X X X
X X X X Extracts X X X X
....% frozen 0207 Meat, and edible offal, of the poultry of heading 0105, fresh, chilled or frozen 0.15% 0208 Other meat and edible meat offal, fresh, chilled or frozen 0.15% 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked 0.15% 5 Drawback cap Drawback Tariff Item Description of goods Unit per unit in Rs. Rate (*) (1) (2) (3) (4) (5) 0210 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal 0.15% CHAPTER - 3 0301 FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES Live fish Kg 2.4% 4 0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 030201 In chilled form 030299 Others Kg 2.4% 0.15% 19.3 0303 Fish, frozen, excluding fish fillets and other fish meat of heading 0304 Kg 2.4% 19.3 0304 Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen 030401 In chilled or frozen form 030402 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ntaining added sugar or other sweetening matter 0.15% 0403 Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa 0.15% 0404 0405 Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included Butter and other fats and oils derived from milk; dairy spreads 7 0.15% 0.15% Tariff Item Drawback cap Drawback Description of goods Unit per unit in Rs. Rate (*) (3) (4) (5) 0.15% (1) (2) 0406 Cheese and curd 0407 Birds' eggs, in shell, fresh, preserved or cooked 0.15% 0408 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 0.15% 0409 Natural honey ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 0602 Other live plants (including their roots), cuttings and slips; mushroom spawn 0.15% 0603 Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared 0.15% 0604 Foliage, branches and other parts of plants, without flowers or flower buds and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purpose, fresh, dried, dyed, bleached, impregnated or otherwise prepared 9 0.15% Drawback cap Drawback Tariff Item Description of goods Unit per unit in Rs. Rate (*) (1) (3) (4) (5) (2) CHAPTER -7 EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS 0701 Potatoes, fresh or chilled 0.15% 0702 Tomatoes, fresh or chilled 0.15% 0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled 0.15% 0704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled 0.15% 0705 Lettuce (Lactucasativa) and Chicory (Cichorium spp.), fresh or chilled 0.15% 0706 Carrots, turnips, sal....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... other preservative solutions), but unsuitable in that state for immediate consumption 0.15% 0813 Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of this chapter 0.15% 0814 Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions 0.15% 11 Drawback cap Drawback Tariff Item Description of goods Unit per unit in Rs. Rate (*) (1) (2) (3) (4) (5) CHAPTER - 9 COFFEE, TEA, MATE AND SPICES 0901 Coffee, whether or coffee husks and skins; coffee not roasted or decaffeinated; substitutes 0.15% containing coffee in any proportion 0902 Tea, whether or not flavoured 090201 Tea in consumer packs/OTS can including tea bags 0.7% 090299 0903 Others 0.15% Mate 0.15% 0904 Pepper of the genus piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta 0.15% 0905 Vanilla 0906 Cinnamon and cinnamon-tree flowers 0.15% 0.15% 0907 Cloves (whole fruit, cloves and....
X X X X Extracts X X X X
X X X X Extracts X X X X
....99 Others 1107 Malt, whether or not roasted 1108 Starches; inulin 1109 Wheat gluten, whether or not dried CHAPTER-12 (2) (3) (4) (5) 0.15% 0.15% 0.15% 0.15% OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER 1201 Soya beans, whether or not broken Ground-nuts, not roasted or otherwise cooked, 1202 whether or not shelled or broken 1203 Copra 1204 Linseed, whether or not broken 0.15% 0.15% 0.15% 0.15% 1205 Rape or colza seeds, whether or not broken 0.15% 1206 Sunflower seeds, whether or not broken 0.15% Other oil seeds oleaginous fruits, whether or not 1207 0.15% broken Flours and meals of oil seeds or oleaginous fruits, other 1208 0.15% than those of mustard 1209 Seeds, fruit and spores, of a kind used for sowing 0.15% 1210 Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin 0.15% 1211 1212 Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for in....
X X X X Extracts X X X X
X X X X Extracts X X X X
....low oil, not emulsified or mixed or otherwise prepared 0.15% 1504 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified 150401 Fish oil 150499 Others 1505 Wool grease and fatty substances derived therefrom (including lanolin) Kg 2.4% 2.7 0.15% 0.15% 1506 Other animal fats and oils and their fractions, whether or not refined, but not chemically modified 0.15% 1507 Soya-bean oil and its frac-tions, whether or not refined, but not chemically modified 0.15% 1508 Ground-nut oil and its fractions, whether or not refined, but not chemically modified 0.15% 1509 Olive oil and its fractions, whether or not refined, but not chemically modified 0.15% 1510 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 0.15% 1511 Palm oil and its fractions, whether or not refined, but not chemically modified 0.15% 1512 Sunflower seed, safflower or cotton seed oil and the....
X X X X Extracts X X X X
X X X X Extracts X X X X
....h or crustaceans, molluscs or other aquatic invertebrates 160301 Of fish or crustaceans in chilled or frozen form 160399 Others Kg 2.4% 19.3 0.15% Prepared or preserved fish, caviar and caviar 1604 substitutes prepared from fish eggs 160401 160499 Surimi analogue product Others Kg 3.6% 9.6 0.15% Crustaceans, molluscs and other aquatic invertebrates, 1605 prepared or preserved 160501 Shrimp/prawn in frozen form other than Accelerated Freeze Dried (AFD) Kg 2.7% 21 160502 Accelerated Freeze Dried (AFD) shrimp / prawn Kg 2.5% 83.6 160503 Lobster / Crab Kg 2.4% 30.7 160504 Pasteurised tinned chilled crab meat Kg 2.7% 75 160505 Others in chilled or frozen form Kg 2.4% 19.3 160599 Others 0.15% CHAPTER-17 SUGARS AND SUGAR CONFECTIONERY 1701 Cane or beet sugar and chemically pure sucrose, in solid form 0.15% 1702 Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not m....
X X X X Extracts X X X X
X X X X Extracts X X X X
....cription of goods Unit per unit in Rs. Rate (*) (1) (2) CHAPTER -20 (3) (4) (5) PREPARATION OF VEGETABLES, FRUITS, NUTS OR OTHER PARTS OF PLANTS 2001 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic 0.15% acid 2002 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid 0.15% 2003 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid 0.15% 2004 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006 0.15% 2005 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of Heading 2006 0.15% 2006 Vegetables, fruits, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glace or crystallised) 0.15% 2007 Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter 0.15% 2008 Fruit, nuts and other edible parts....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... non-alcoholic beverages, not elsewhere specified or included 21 0.15% Tariff Item (1) 2207 Drawback cap Drawback Description of goods Unit per unit in Rs. Rate (*) (2) (3) (4) (5) Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher; ethyl alcohol and other spirits, denatured, of any strength 0.15% 2208 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirit, liquors and other spirituous beverages 0.15% 2209 Vinegar and substitutes for vinegar obtained from acetic acid 0.15% 2301 CHAPTER -23 RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER 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 Kg 2.4% 2.7 0.15% 230101 230199 2302 Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants 0.15% Residues of starch manu-facture and similar res....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 2506 Drawback cap Drawback Description of goods Unit per unit in Rs. Rate (*) (2) (3) (4) (5) Quartz (other than natural sands); quartzite, whether or not roughly 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 2507 250701 250799 Calcined kaolin packed in LDPE/HDPE/PP bags Others 2508 Other clays (not including expanded clays of heading 6806), andalusipe, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths Processed Bentonite Nil 0.15% Nil 250801 0.15% 250899 2509 Others Nil Chalk Nil 2510 Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk Nil 2511 2512 2513 Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816 Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravit....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Nil Nil Nil 2523 Portland cement, aliminous, slag cement, supersulphate cement and similar hydraulic cement, whether or not coloured or in the form of clinkers 1% 2524 Asbestos 2525 Mica, including splittings; mica waste Nil Nil 25 Tariff Item Description of goods (1) 2526 2527 2528 (2) Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc Omitted Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of HBO3 Calculated on the dry weight Drawback cap Drawback Unit per unit in Rs. Rate (*) (3) (4) (5) Nil Nil 2529 Feldspar; leucite; nepheline and nephelinesyenite; fluorspar Nil 2530 Mineral substances not else-where specified or included Nil 2601 CHAPTER -26 ORES, SLAG AND ASH Iron ores and concentrates, including roasted iron pyrites 260101 Iron ore Pellets 260199 Others 2602 Manganese ores ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 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 distillation of high temperature coal tar similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents Nil Nil 2708 Pitch and pitch coke, obtained from coal tar or from other mineral tars Nil 2709 Petroleum oils and oils obtained from bituminous minerals, crude Nil 2710 271001 271099 2711 2712 Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the 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 products obtained by synthesis or by other p....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Unit per unit in Rs. Rate (*) (1) (2) (3) (4) (5) Artificial corundum, whether 2818 or not chemically defined; aluminium oxide; aluminium hydroxide 1.1% 2819 Chromium oxides and hydroxides 2820 Manganese oxides 1.1% 1.1% 2821 Iron oxides and hydroxides; earth colours containing 70% or more by weight of combined iron evaluated as 1.1% Fe2O3 2822 Cobalt oxides and hydroxides; commercial cobalt oxides 1.1% 2823 Titanium oxides 1.1% 2824 Lead oxides; red lead and orange lead 1.1% 2825 Hydrazine and hydroxyl- amine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides 1.1% 2826 Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts 1.1% Chlorides, chloride oxides and chloride hydroxides; 2827 bromides and bromide oxides; iodides and iodide oxides 1.1% Hypochlorites; commercial calcium hypochlorites; 2828 1.1% chlorites; hypobromites Chlorates and perchlorates; bromates and 2829 1.1% perbromates; iodates and periodates 2830 Sulphides; polysulphides, wh....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... (3) (4) (5) 2853 Phosphides, whether or not chemically defined, excluding ferrophosphorus; other inorganic compounds (including distilled or conductivity water and water of similar purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other than amalgams of precious metals CHAPTER -29 1.1% ORGANIC CHEMICALS 2901 Acyclic hydrocarbons 1.5% 2902 Cyclic hydrocarbons 1.5% 2903 Halogenated derivatives of hydrocarbons 1.5% Sulphonated, nitrated or nitrosated derivatives of 2904 hydrocarbons, whether or not halogenated 290401 290499 4,4-Dinitrostilbene 2,2- disulphonic acid 1.9% Others 1.5% 2905 Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives 1.5% 2906 Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives 1.5% 2907 290701 290799 Phenols; phenol-alcohols Para Cresol Others 2908 1.7% 1.5% 1.5% 2909 2910 Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols Ethers, ether-alcohols, ether....
X X X X Extracts X X X X
X X X X Extracts X X X X
....loro Para Nitro Aniline 292199 2922 Others Oxygen-function amino-compounds Kg 3.2% 25.8 Kg 2.7% 6.6 1.5% 1.5% Quaternary ammonium salts and hydroxides; lecithins 2923 and other phosphoaminolipids, whether or not 1.5% chemically defined 33 Drawback cap Drawback Tariff Item Description of goods Unit per unit in Rs. Rate (*) (1) (2) (3) (4) (5) 2924 Carboxyamide-function compounds; amide-function compounds of carbonic acid 1.5% Carboxyimide-function compounds (including saccharin 2925 1.5% and its salts) and imine-function compounds 2926 Nitrile-function compounds 1.5% 2927 Diazo-, azo- or azoxy-Compounds 1.5% 2928 Organic derivatives of hydrazine or of hydroxylamine 1.5% 2929 Compounds with other nitrogen function 1.5% 2930 Organo-sulphur compounds 1.5% 2931 Other organo-inorganic compounds 1.5% 2932 Heterocyclic compounds with oxygen hetero-atom (s) only 1.5% Heterocyclic compounds with nitrogen hetero-atom (s) 2933 1.5% only 2934 Nucleic acids and their salts; whether or not chemicall....
X X X X Extracts X X X X
X X X X Extracts X X X X
....asured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale Wadding, gauze, bandages and similar articles (for 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 Nil Nil 1.5% 1.5% 300501 Gauge swabs, labsponge, abdominal swabs/pads, gauge rolls 1.6% 300599 Others 1.5% 3006 Pharmaceutical goods specified in note 4 to this Chapter 1.5% 35 Drawback cap Drawback Tariff Item Description of goods Unit per unit in Rs. Rate (*) (1) (2) (3) (4) (5) CHAPTER- - 31 31 FERTILIZERS CHAPTER -32 Nil TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND OTHER MASTICS; INKS 3201 Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives 1.5% 3202 Synthetic organic tanning substances; inorganic tanning substances; tanni....
X X X X Extracts X X X X
X X X X Extracts X X X X
....mers, 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 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 3213 3214 Artists', students' or signboard painters' colours, modifiying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; non- refractory surfacing prepartions for facades, indoor walls, floors, ceilings or the like 1.5% 1.5% 3215 Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid 1.5% 37 Drawback cap Drawback Tariff Item Description of goods Unit per unit in Rs. Rate (*) ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... or shapes, whether or not containing soap; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent Organic surface-active agents (other than soap), surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401 Lubricating preparations (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 excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals 3404 Artificial waxes and prepared waxes 3405 Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 40 1.5% 1.5% Tariff Item Drawback Description of goods Unit Rate Drawback cap per unit in Rs. (*) (1) (2) (3) (4) (5) Safety fuses; detonating fuses; percussion or 3603 1.5% detonating caps; igniters; electric detonators 3604 Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles 1.5% 3605 Matches, other than pyrotechnic articles of heading 3604 1.5% 3606 Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter 1.5% 3701 3702 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, paper-board or textiles; instant print film in rolls, sensitised, unexposed 1.5% 1.5% Photographic paper, paperboard and textiles 3703 1.5% sensitised, unexposed ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rs 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 preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or 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 42 22 1.5% Kg 4.2% 7.4 1.5% 1.5% 1.5% Drawback cap Drawback Tariff Item Description of goods Unit per unit in Rs. Rate (*) (1) (2) (3) (4) (5) 3811 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils 1.5% 3812 Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ER -39 PLASTICS AND ARTICLES THEREOF 3901 Polymers of ethylene, in primary forms 1.5% 3902 Polymers of propylene or of other olefins, in primary forms 1.5% 3903 Polymers of styrene, in primary forms 1.5% 3904 Polymers of vinyl chloride or of other halogenated olefins, in primary forms 1.5% 3905 3906 Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms Acrylic polymers in primary forms 1.5% 1.5% 3907 Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, 1.5% polyallylesters and other polyesters, in primary forms 3908 Polyamides in primary forms 1.5% 3909 Amino-resins, phenolic resins and polyurethanes, in primary forms 1.5% 3910 Silicones in primary forms 1.5% 3911 3912 Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included, in primary forms Cellulose and its chemical derivatives, not elsewhere specified or included, in primary f....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r plates, sheets, film, foil and strip, of plastics 392101 Polyester Metallized film (Aluminium coated film) 1.5% 392199 Others 1.5% Baths, shower-baths, sinks, wash-basins, bidets, 3922 lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics 1.5% 3923 Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics 392301 HDPE Woven fabrics/ bags/ sacks, whether or not laminated, with or without U.V. stabilization, with or without liners / fasteners 1.5% Polypropylene Woven fabrics/ bags/ sacks, whether or 392302 not laminated, with or without U.V. stabilization, with or 1.5% without liners/fasteners 392303 Stoppers, lids, caps and other closures 1.5% 392304 Flexible Intermediate Bulk Containers (FIBC) 1.5% 392399 Others 1.5% 3924 Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics 392401 Plastic Body Vaccum Flask in various sizes with silver coated Glass Refill 1.5% 392402 Plastic insulated ware (hot pot) with stainless steel ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....or without their fittings (for example, joints, elbows, flanges) 47 Tariff Item Drawback Drawback cap per unit in Rs. Description of goods Unit Rate (1) (2) 400901 Rubber Hose of different dimensions 400999 Others Conveyor or transmission belts or belting of vulcanised 4010 (*) (3) (4) (5) 1.5% 1.5% 1.5% rubber 4011 New pneumatic tyres, of rubber 401101 Automobile tyres 401102 Bicycle/cycle-rickshaw tyres 401199 Others Retreaded or used pneumatic tyres of rubber, solid or 4012 Kg 3.6% 7.2 Kg 5.9% 12 Kg 3.6% 7.2 1.5% cushion tyres, tyre Treads and tyre flaps, of rubber 4013 Inner tubes, of rubber 401301 Bicycle tubes Kg 5.9% 12 401399 Others Kg 3.6% 5.6 4014 Hygenic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber 1.5% 4015 Articles of apparel and clothing accessories (including gloves, mittens and mitts) for all purposes, of vulcanised rubber other than Hard rubber 1.5% 4016 Other articles of vu....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 4112 without wool on, whether or not split, other than leather of heading 4114 411201 Finished leather of sheep/lamb Sq. ft. 2.5% 4.5 411202 Lining leather of sheep/lamb Sq. ft. 2.5% 3.1 411299 Others 1.2% Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, 4113 without wool or hair on, whether or not split, other than leather of heading 4114 411301 Finished leather of goat/kid Sq. ft. 2.5% 4.5 411302 Lining leather of goat/kid Sq. ft. 2.5% 3.1 411399 Others 1.2% 4114 Chamois (including combination chamois) leather; patent leather and patent laminated leather ; Sq. ft. 2.5% 4.5 metallised leather 49 Tariff Item (1) Description of goods (2) Drawback cap Drawback Unit per unit in Rs. Rate (*) (3) (4) (5) 4115 Composition leather with a basis of leather or leather fiber, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, pow....
X X X X Extracts X X X X
X X X X Extracts X X X X
....0204 Of plastic and/or of other textile material 1.5% 42020299 Others 1.5% 420203 Articles of a kind normally carried in the pocket or in the handbag 42020301 42020302 Of leather, of composition leather or of patent leather Of plastic and/or of textile material Piece 2% 16.8 1.5% 42020399 420204 Others 1.5% Other articles 42020401 Of leather, of composition leather or of patent leather Piece 2% 16.8 42020402 42020499 Of plastic and/or of textile material 1.5% Others 1.5% 4203 Articles of apparel and clothing accessories, of leather or of composition leather 420301 Articles of apparel, made of leather Piece 3.1% 233.6 420302 Articles of apparel, made of leather in combination with other materials Piece 2.9% 208.5 420303 Gloves, specially designed for use in sports namely Golf Gloves made of leather Piece 2.4% 5.6 420304 Gloves, specially designed for use in sports namely Golf Gloves made of leather in combination with textile materials Piece 2.4% 5.6 420305 Gloves for use in industry including cut resis....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 4304 430401 Acrylic fur fabric with or without embroidery and/or with or without metallised yarn 1.5% 430499 Others Nil 52 2 Drawback Tariff Item Description of goods Unit Rate (1) 4401 (2) CHAPTER -44 Drawback cap per unit in Rs. (*) (3) (4) (5) WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or parti-cles; sawdust and wood waste and scrap, whether or not agglomerated in logs, brique-ttes, pellets or similar Nil forms 4402 Wood charcoal (including shell or nut charcoal), whether or not agglomerated Nil 4403 Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared Nil 4404 4405 4406 4407 4408 4409 440901 440999 4410 Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking sticks, umbrellas, tool handles or the like; chipwood and the like Wood wool; wood flour Railwa....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rniture not falling in chapter 94 1.9% 4421 Other articles of wood 442101 Handicraft/Artware of wood 442199 Others 1.9% 1.5% CHAPTER- -45 CORK AND ARTICLES OF CORK 4501 Natural cork, raw or simply prepared; waste cork; crused, granulated or ground cork Nil 4502 Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers) 1.5% 4503 Articles of natural cork 1.5% 54 Tariff Item (1) 4504 Drawback cap Drawback Description of goods Unit per unit in Rs. Rate (*) (2) (3) (4) (5) Agglomerated cork (with or without a binding substance) and articles of agglomerated cork 1.5% CHAPTER -46 MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKET-WARE AND WICKERWORK 4601 460101 460199 Plaints and similar products of plating materials, whether or not assembled into strips; plaiting materisls, plaits and similar products of plaiting materials, bound togatger in parallel strand or woven, in sheet from, whether or not being fi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....er, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface - coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810 1.5% 1.5% 1.5% 1.5% 4812 Filter blocks, slabs and plates, of paper pulp 1.5% 4813 Cigarette paper, whether or not cut to size or in the form of booklets or tubes 1.5% Wallpaper and similar wall coverings; window 4814 1.5% transparencies of paper 4815 Deleted 56 Tariff Item Drawback Description of goods Unit Rate (1) 4816 4817 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres Drawback cap Drawback Unit per unit in Rs. Rate (*) (3) (4) (5) 1.5% 482301 Single Side Decorative Laminates with barrier paper 1.5% 482302 482399 Decorative handicraft articles made of papier-mache Others 1.7% 1.5% CHAPTER-49 PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRODUCTS OF THE PRINTING INDUSTRY; MANUSCRIPTS, TYPESCRIPTS AND PLANS Printed books, brochures, leaflets and similar printed 4901 1.5% matter, whether or not in single sheets 4902 Newspapers, journals and periodicals, whether or not illustrated or containing advertising material Periodicals/Magazines other than those made of 490201 1.5% newsprint 490299 Others 1.5% 4903 Children's picture, drawing or colouring books 1.5% 4904 Music, printed or in manuscript, whether or not bound or illustrated 1.5% Maps and hydrographic or similar charts of all kinds, 4905 including atlases, wall maps, topographical plans and globes, printed 1.5% 4906 Plans and drawings for archite....
X X X X Extracts X X X X
X X X X Extracts X X X X
....NIMAL HAIR, HORSEHAIR YARN AND WOVEN FABRICS Wool, not carded or combed 0.15% 5102 Fine or coarse animal hair, not carded or combed 0.15% 5103 5104 Waste of wool or of fine or coarse animal hair, including yarn waste but excluding garnetted stock Garnetted stock of wool or of fine or coarse animal hair 0.15% 0.15% 59 Drawback cap Drawback Tariff Item Description of goods Unit per unit in Rs. Rate (*) (1) (2) (3) (4) (5) 5105 Wool and fine or coarse animal hair, carded or combed (including combed wool in fragments) 510501 510599 Wool tops Kg 5.7% 55.5 Others 1.5% 5106 Yarn of carded wool, not put up for retail sale 510601 Containing 85% or more by weight of wool, grey weaving quality Kg 5.7% 108 510602 Containing 85% or more by weight of wool, dyed weaving quality Kg 5.4% 117 510603 Containing 85% or more by weight of wool, grey Hosiery/knitting quality Kg 5.7% 90 Containing 85% or more by weight of wool, dyed - 510604 Kg 5.4% 93.2 Hosiery/knitting quality 510605 Woollen-MMF blended yarn, gr....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... animal hair, dyed 511298 Others (Grey) Kg 4.1% 49.8 511299 Others (Dyed) Kg 4.6% 75.3 5113 Woven fabrics of coarse animal hair or of horse hair 511301 511302 Grey Kg 2.7% 21.6 Dyed Kg 2.7% 30 - 52 CHAPTER COTTON 5201 Cotton, not carded or combed 0.5% 5202 Cotton waste (including yarn waste and garnetted stock) 0.15% 5203 Cotton, carded or combed 0.5% Cotton sewing thread, whether or not put up for retail 5204 1.5% sale 61 Drawback cap Drawback Tariff Item Description of goods Unit per unit in Rs. Rate (*) (1) (2) (3) (4) (5) 5205 Cotton yarn (other than sewing thread), containing 85% or more by weight of cotton, not put up for retail sale 520501 Grey, of less than 50 counts 1.7% 520502 Grey, of 50 or more but less than 100 counts 1.7% 520503 Grey, of 100 or more counts 1.7% 520504 Dyed, of less than 50 counts 1.3% 520505 Dyed, of 50 or more but less than 100 counts 1.3% 520506 Dyed, of 100 or more counts 1.3% 520507 Core spun containing 3% or more ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....521002 Grey 1.8% Dyed 1.8% 521003 Sarees, with or without blouse piece Kg 2.6% 32 5211 Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man- made fibres, weighing more than 200 g/m2 521101 521102 Grey 1.8% Dyed 1.8% 521103 Denim fabrics blended with MMF 1.9% 521104 5212 521201 Sarees, with or without blouse piece Other woven fabrics of cotton Kg 2.6% 32 Grey 521202 Dyed 1.6% 1.6% 5301 CHAPTER-53 OTHER VEGETABLE TEXTILE FIBRES; PAPER YARN AND WOVEN FABRICS OF PAPER YARN Flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock) 63 0.15% Drawback cap Drawback Tariff Item Description of goods Unit per unit in Rs. Rate (*) (1) (2) (3) (4) (5) 5302 True hemp (Cannabis sativa L), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garnetted stock) 0.15% 5303 Jute and other textile bast fibres (excluding flax, true hemp and ramie), raw or processed but not spun; tow and waste of t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....(for example, artificial straw) of synthetic textile materials of an apparent width not exceeding mm Artificial monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of artificial textile materials of an apparent width not exceeding 5 mm Man-made filament yarn (other than sewing thread), put up for retail sale Kg 2.1% 3.5 Kg 3.3% 8.1 Kg 6.7% 31.2 Kg 2% 2 1.5% 1.5% 1.5% 1.5% 5407 Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404 540701 Woven fabrics containing 85% or more by weight of Synthetic Filament Yarn (Grey) 1.5% 540702 Woven fabrics containing 85% or more by weight of Synthetic Filament Yarn (Dyed) Kg 2.2% 18.5 540703 Woven fabrics containing 85% or more by weight of Man-made Filament Yarn and Man-made Staple Fibre (Grey) 1.5% 65 Tariff Item (1) Drawback cap Drawback Description of goods Unit per unit in Rs. Rate (*) (2) (3) (4) (5) 540704 Woven fabrics contai....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 5506 1.5% processed for spinning 5507 Artificial staple fibres, carded, combed or otherwise processed for spinning 1.5% 5508 Sewing thread of man-made staple fibres, whether or not put up for retail sale 1.6% 5509 Yarn (other than sewing thread) of synthetic staple fibres, not put up for retail sale 550901 Yarn containing 85% or more by weight of MMF (Grey) 1.6% 550902 Yarn containing 85% or more by weight of MMF (Dyed) Kg 3.4% 8.2 550903 Other yarn, mixed mainly or solely with cotton (Grey) Kg 2.3% 5 550904 Other yarn, mixed mainly or solely with cotton (Dyed) Kg 2.8% 7.2 Other yarn, mixed mainly or solely with Wool or fine 550905 Kg 2.3% 22 animal hair (Grey) Other yarn, mixed mainly or solely with Wool or fine 550906 Kg 2.8% 25 animal hair (Dyed) 550998 Other (Grey) 1.6% 550999 Other (Dyed) Kg 2.8% 6.2 5510 Yarn (other than sewing thread) of artificial staple fibres, not put up for retail sale 551001 Yarn containing 85% or more by weight of MMF (Grey) Kg 2.3% 7.3 551002 Yarn containing 85% or mor....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e by weight of Synthetic Staple Fibre (Dyed) Kg 2.2% 13.3 551503 Of blends containing synthetic staple fibre and wool (wool content of 25% or more by weight), grey Kg 4.5% 79.4 551504 Of blends containing synthetic staple fibre and wool (wool content of 25% or more by weight), dyed Kg 4.8% 91.3 551505 Of other blends containing synthetic staple fibre of less than 85% by weight, grey 1.7% 551506 Of other blends containing synthetic staple fibre of less than 85% by weight, dyed Kg 2% 13 5516 Woven fabrics of artificial staple fibres 551601 Containing 85% or more by weight of Artificial Staple Fibre (Grey) 1.5% 551602 Containing 85% or more by weight of Artificial Staple Fibre (Dyed) 1.7% 551603 Containing less than 85% by weight of Artificial Staple Fibre (Grey) 1.7% 551604 Containing less than 85% by weight of Artificial Staple Fibre (Dyed) Kg 2% 34 CHAPTER-56 WADDING, FELT AND NON-WOVEN; SPECIAL YARNS; TWINE, CORDAGE, ROPES AND CABLES AND ARTICLES THEREOF Wadding of textile materials and articles thereof; textile 5601 fibres, no....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 1.7% CHAPTER-57 CARPETS AND OTHER TEXTILE FLOOR COVERINGS 5701 Carpets and other textile floor coverings, knotted, whether or not made up Sq. 570101 Of Wool or fine animal hair 3.7% 394 Mtrs. 70 Drawback cap Drawback Tariff Item Description of goods Unit per unit in Rs. Rate (*) (1) (2) (3) (4) (5) 570102 Of Wool or fine animal hair containing 15% or more by weight of silk Sq. 3.7% 1107 Mtrs. Sq. 570103 Of Silk 14.9% 7205 Mtrs. 570104 Of Man Made Fibres 1.7% 570199 Of Others 1.5% 5702 Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including "Kelem", "Schumacks", "Karamanie" and similar hand- woven rugs Sq. 570201 Of Wool or fine animal hair 3.7% 87 Mtrs. Sq. 570202 Of Silk 14.9% 2410 Mtrs. Sq. 570203 Of Man Made Fibres 4% 97 Mtrs. Sq. 5% 31 Mtrs. 1.5% 1.5% 1.5% 570204 Of Cotton 570205 Of Jute 570206 Of Coir 570299 Of Others Carpets and other textile floor coverings, tufted, 5703 wh....
X X X X Extracts X X X X
X X X X Extracts X X X X
....badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not 1.6% embroidered 72 12 Tariff Item (1) 5808 5809 Description of goods (2) Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 56 05, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included Drawback cap Drawback Unit per unit in Rs. Rate (*) (3) (4) (5) 1.6% 1.5% 5810 Embroidery in the piece, in strips or in motifs Per Kg 581001 Of Silk of Silk 8.2% 1203 content 581002 Of MMF where Man-made Staple Fibre and / or Man- made Filament Yarn is 85% or more by weight Kg 2.2% 45 581003 Of MMF where Man-made Staple Fibre and / or Man- made Filament Yarn is less than 85% but more than 50% by weight Kg 2.2% 26 581004 Of flax/linen 1.3% 581099 Others 1.3% 5811 Quilted textile products in the piece....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s Kg 2.2% 18.5 1.6% 5910 Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material 591001 Of MMF 591099 Of Cotton or others 74 Kg 2.2% 18.5 1.6% Tariff Item (1) 5911 Drawback cap Drawback Description of goods Unit per unit in Rs. Rate (*) (2) (3) (4) (5) Textile products and articles, for technical uses, specified in Note 7 to this Chapter 591101 Of MMF 591199 Of Cotton or others Kg 2.2% 18.5 1.6% CHAPTER-60 KNITTED OR CROCHETED FABRICS Pile fabrics, including "long pile" fabrics and terry 6001 fabrics, knitted or crocheted 600101 Of Wool Kg 5% 53.3 600102 Of Man Made Fibres (Grey) 1.5% 600103 Of Man Made Fibres (Dyed) Kg 2.2% 18.5 600104 Of Cotton (Grey) 1.6% 600105 Of Cotton (Dyed) 1.6% 600106 Of Cotton containing 1% or more by weight of spandex/lycra/ elastane (Grey) 1.8% 600107 Of Cotton containing 1% or more by weight of spandex/lycra/ elastan....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s by weight and containing 5% or more by weight of spandex/lycra/ elastane (Grey) 1.9% 600217 Of Blend containing Cotton and Man Made Fibre where Cotton predominates by weight and containing 5% or more by weight of spandex/lycra/ elastane (Dyed) 1.9% 600299 Of Others 1.5% 6003 Knitted or crocheted fabrics of a width not exceeding 30 cm, other than those of heading 6001 or 6002 600301 Of Wool Kg 5% 53.3 600302 Of Man Made Fibres (Grey) 1.5% 600303 Of Man Made Fibres (Dyed) Kg 2.2% 18.5 600304 Of Cotton (Grey) 1.6% 600305 Of Cotton (Dyed) 1.6% 600306 Of Cotton containing 1% or more by weight of spandex/lycra/ elastane (Grey) 1.8% 600307 Of Cotton containing 1% or more by weight of spandex/lycra/elastane (Dyed) 1.8% 76 Drawback cap Drawback Tariff Item Description of goods Unit per unit in Rs. Rate (*) (1) (2) (3) (4) (5) 600308 Of Blend containing Cotton and Man Made Fibre where MMF predominates by weight (Grey) 1.7% 600309 Of Blend containing Cotton and Man Made Fibre where MMF predominates by weight (D....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ight of spandex/lycra/ elastane (Dyed) Of Others 1.9% 1.9% 1.5% 6005 Warp knit fabrics (including those made on galloon knitting machines), other than those of headings 6001 to 6004 600501 Of Wool 600502 Of Man Made Fibres (Grey) 600503 Of Man Made Fibres (Dyed) 600504 Of Cotton (Grey) 600505 Of Cotton (Dyed) Kg 5% 53.3 1.5% Kg 2.2% 18.5 1.6% 1.6% 600506 Of Cotton containing 1% or more by weight of spandex/lycra/ elastane (Grey) 1.8% 600507 Of Cotton containing 1% or more by weight of spandex/lycra/elastane (Dyed) 1.8% 600508 Of Blend containing Cotton and Man Made Fibre where MMF predominates by weight (Grey) 1.7% 600509 Of Blend containing Cotton and Man Made Fibre where MMF predominates by weight (Dyed) Kg 2% 8.8 600510 Of Blend containing Cotton and Man Made Fibre where Cotton predominates by weight (Grey) 1.8% 600511 Of Blend containing Cotton and Man Made Fibre where Cotton predominates by weight (Dyed) 1.8% 600599 Of Others 1.5% 6006 Other knitted or crocheted fabrics 600601 Of Wool Kg 5% ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Of Wool Piece 5.2% 139 610206 Of Blend containing Wool and Man Made Fibre Piece 4.7% 107 610299 Of Others Piece 2.1% 25 6103 Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swim wear), knitted or crocheted 610301 Suits (combination comprising of at least one trouser and one jacket) 61030101 Of Cotton Piece 2.1% 58.7 61030102 Of Blend containing Cotton and Man Made Fibre Piece 2.2% 51.3 61030103 Of Man Made Fibres Piece 2.4% 47 61030104 Of Silk (other than containing Noil silk) Piece 5.2% 176.9 61030105 Of Wool Piece 5.2% 250 61030106 Of Blend containing Wool and Man Made Fibre Piece 4.7% 166 61030199 Of Others Piece 2.1% 43.4 610302 Jackets, blazers 61030201 Of Cotton Piece 2.1% 48 61030202 Of Blend containing Cotton and Man Made Fibre Piece 2.2% 28.9 61030203 Of Man Made Fibres Piece 2.4% 25 61030204 Of Silk (other than containing Noil silk) Piece 5.2% 107.4 61030205 Of Wool ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nd containing Cotton and Man Made Fibre Piece 2.2% 28.9 61040203 Of Man Made Fibres Piece 2.4% 25 61040204 Of Silk (other than containing Noil silk) Piece 5.2% 107.4 61040205 Of Wool Piece 5.2% 139 61040206 Of Blend containing Wool and Man Made Fibre Piece 4.7% 107 Of Cotton containing 1% or more by weight of spandex/ 61040207 Piece 2% 13 lycra/elastane 61040299 Of Others Piece 2% 25 81 Drawback cap Drawback Tariff Item Description of goods Unit per unit in Rs. Rate (*) (1) (2) (3) (4) (5) 610403 Dresses/frocks, skirts, divided skirts, trousers, full pants 61040301 Of Cotton Piece 2% 18 61040302 61040303 Of Blend containing Cotton and Man Made Fibre Of Man Made Fibres Piece 2.2% 22.4 Piece 2.5% 19 61040304 Of Silk (other than containing Noil silk) Piece 5.2% 69.5 61040305 61040306 Of Wool Piece 5.2% 86.9 Of Blend containing Wool and Man Made Fibre Piece 4.6% 55.2 Of Cotton containing 1% or more by weight of spandex/ 61040307 Piece 2% ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... than containing Noil silk) Piece 5.2% 15.3 61070105 Of Wool Piece 5.2% 24.1 61070106 Of Blend containing Wool and Man Made Fibre Piece 4.7% 20.7 Of Cotton containing 1% or more by weight of 61070107 Piece 2.2% 10.7 spandex/lycra/elastane 61070199 610702 61070201 Of Others Piece 2.2% 10.7 Briefs, underpants and similar articles Of Cotton 1.8% 61070202 Of Blend containing Cotton and Man Made Fibre Piece 2.1% 2.3 61070203 Of Man Made Fibres Piece 2.4% 6 61070204 Of Silk (other than containing Noil silk) Piece 5.2% 27.2 61070205 Of Wool Piece 5.2% 6.8 61070206 Of Blend containing Wool and Man Made Fibre Piece 4.7% 5.9 61070207 Of Cotton containing 1% or more by weight of spandex/lycra/ elastane 1.8% 61070299 Of Others 1.8% 6108 Women's or girls' slips, petticoats, briefs, panties, night dresses, pyjamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted 610801 61080101 Night dresses (including nightshirts), pyjamas, negligees bathrobes and dressing gow....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... (1) (2) (3) (4) (5) 611006 Of Blend containing Wool and Man Made Fibre Piece 4.7% 36.9 Of Cotton containing 1% or more by weight of 611007 Piece 2.2% 15.4 spandex/lycra/ elastane 611099 Of Others Piece 2.2% 15.4 Babies' garments and clothing accessories, knitted or 6111 crocheted 611101 Of Cotton 1.9% 611102 611103 Of Blend containing Cotton and Man Made Fibre Of Man Made Fibres Piece 2.1% 7.2 Piece 2.4% 8.9 611104 Of Silk (other than containing Noil silk) Piece 5.2% 27.2 611105 Of Wool Piece 5.2% 16.1 611106 Of Blend containing Wool and Man Made Fibre Piece 4.7% 13.8 611107 Of Cotton containing 1% or more by weight of spandex/lycra/elastane 1.9% 611199 Of Others 1.9% 6112 Track suits, ski suits and swimwear, knitted or crocheted 611201 Of Cotton 1.9% 611202 Of Blend containing Cotton and Man Made Fibre Piece 2.1% 7.2 611203 Of Man Made Fibres Piece 2.4% 8.9 611204 Of Silk (other than containing Noil silk) Piece 5.2% 27.2 611205 Of Wool ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ontaining Noil silk) Piece 5.2% 107.4 61140305 Of Wool Piece 5.2% 139 61140306 Of Blend containing Wool and Man Made Fibre Piece 4.7% 107 61140399 Of Others Piece 2% 25 611404 Kurta and Salwar/ Salwar suits/ salwar-kameez/ churidar-kameez, with or without dupatta 61140401 Of Cotton Piece 2% 26 61140402 Of Blend containing Cotton and Man Made Fibre Piece 2.3% 18.1 61140403 Of Man Made Fibres Piece 2.7% 41 61140404 Of Silk (other than containing Noil silk) Piece 5.2% 286 98 86 Tariff Item Drawback Drawback cap per unit in Rs. Description of goods Unit Rate (*) (1) 61140405 (2) (3) (4) (5) Of Wool Piece 5.2% 72.4 61140406 Of Blend containing Wool and Man Made Fibre Piece 4.7% 31.8 61140499 611405 Of Others Piece 2% 40.2 Others 61140501 Of Cotton 1.9% 61140502 Of Blend containing Cotton and Man Made Fibre Piece 2.2% 13 61140503 Of Man Made Fibres Piece 2.5% 12 61140504 Of Silk (other than containing Noil silk) Piece 5.2% ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... scarves, mufflers, stoles, mantillas and veils 61170101 Of Cotton 1.9% 61170102 Of Blend containing Cotton and Man Made Fibre Piece 2.2% 4.7 61170103 Of Man Made Fibres Piece 2.5% 8 61170104 Of Silk (other than containing Noil silk) Piece 5.2% 52.2 61170105 Of Wool Piece 5.2% 15.3 61170106 Of Blend containing Wool and Man Made Fibre Piece 4.7% 13.1 61170199 Of Others 1.9% Others 611702 61170201 Of Cotton 1.9% 61170202 Of Blend containing Cotton and Man Made Fibre Kg 2.2% 39.8 61170203 Of Man Made Fibres Kg 2.5% 25 61170204 Of Silk (other than containing Noil silk) Kg 5.2% 45.9 61170205 Of Wool Kg 5.2% 42.6 61170206 Of Blend containing Wool and Man Made Fibre Kg 4.7% 62.1 61170299 Of Others 1.9% 88 Drawback cap Drawback Tariff Item Description of goods Unit per unit in Rs. Rate (*) (1) (2) CHAPTER-62 (3) (4) (5) ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, NOT KNITTED OR CROCHETED 6201 Men's or boys' overcoats, car-coats, cloaks, anoraks (....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ool and Man Made Fibre Piece 4.7% 107 Of Cotton containing 1% or more by weight of spandex/ 62030207 Piece 2.1% 13 lycra/elastane 62030299 Of Others Piece 2.1% 25 620303 Trousers, full pants 62030301 Of Cotton 1.9% 62030302 Of Blend containing Cotton and Man Made Fibre Piece 2.1% 22.4 62030303 Of Man Made Fibres Piece 2.4% 22 62030304 Of Silk (other than containing Noil silk) Piece 5.2% 69.5 62030305 Of Wool Piece 5.2% 111 62030306 Of Blend containing Wool and Man Made Fibre Piece 4.6% 59 62030307 Of Cotton containing 1% or more by weight of spandex/ lycra/elastane 1.9% 62030399 Of Others 1.9% 620304 Others (including capri/three-fourth pants and ensembles) 62030401 Of Cotton 1.8% 62030402 Of Blend containing Cotton and Man Made Fibre Piece 2% 14.5 62030403 Of Man Made Fibres Piece 2.3% 11 62030404 Of Silk (other than containing Noil silk) Piece 5.2% 50.5 62030405 Of Wool Piece 5.2% 26.6 62030406 Of Blend containing Wool and Man Made Fibre Piece ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n and Man Made Fibre Of Man Made Fibres Piece 2% 14.5 Piece 2.3% 11 62040404 Of Silk (other than containing Noil silk) Piece 5.2% 50.5 62040405 Of Wool Piece 5.2% 26.6 62040406 Of Blend containing Wool and Man Made Fibre Piece 4.6% 27.6 91 Tariff Item (1) 62040407 lycra/elastane 62040499 6205 620501 Of Others Drawback cap Drawback Description of goods Unit per unit in Rs. Rate (*) (2) (3) (4) (5) Of Cotton containing 1% or more by weight of spandex/ 1.8% 1.8% Men's or boys' shirts Of Cotton 1.9% 620502 620503 Of Blend containing Cotton and Man Made Fibre Of Man Made Fibres Piece 2.1% 12 Piece 2.4% 15 620504 Of Silk (other than containing Noil silk) Piece 5.2% 256 620505 Of Wool Piece 5.2% 185 620506 Of Blend containing Wool and Man Made Fibre Piece 4.7% 10 Of Cotton containing 1% or more by weight of spandex/ 620507 lycra/elastane 620599 Of Others 1.9% 1.9% 6206 620601 Women's or girls' blouses, shirts and shirt-blouses Of Cotton 1....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Of Blend containing Cotton and Man Made Fibre Of Man Made Fibres Piece 2.3% 11.4 Piece 2.4% 11.4 62080104 Of Silk (other than containing Noil silk) Piece 5.2% 15.3 62080105 Of Wool Piece 5.2% 24.1 62080106 Of Blend containing Wool and Man Made Fibre Piece 4.7% 20.7 Of Cotton containing 1% or more by weight of spandex/ 62080107 Piece 2.2% 10.7 lycra/elastane 62080199 Of Others Piece 2.2% 10.7 620802 Singlets and other vests, slips, petticoats, briefs, panties and similar articles 62080201 Of Cotton 1.8% 62080202 Of Blend containing Cotton and Man Made Fibre Piece 2.1% 2.3 62080203 Of Man Made Fibres Piece 2.4% 6 62080204 Of Silk (other than containing Noil silk) Piece 5.2% 27.2 62080205 Of Wool Piece 5.2% 6.8 62080206 Of Blend containing Wool and Man Made Fibre Piece 4.7% 5.9 Of Cotton containing 1% or more by weight of spandex/ 62080207 lycra/elastane 62080299 Of Others 1.8% 1.8% 93 Tariff Item Drawback cap Drawback Description of goods Unit per unit ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....pandex/ 62110207 lycra/elastane 62110299 Of Others 1.9% 1.9% 621103 Other jackets not covered under heading 6203 or 6204 62110301 Of Cotton Piece 2% 32 62110303 62110302 Of Blend containing Cotton and Man Made Fibre Of Man Made Fibres Piece 2.2% 28.9 Piece 2.4% 25 62110304 Of Silk (other than containing Noil silk) Piece 5.2% 107.4 62110305 Of Wool Piece 5.2% 139 62110306 Of Blend containing Wool and Man Made Fibre Piece 4.7% 107 62110399 621104 Of Others Piece 2% 25 Protective industrial wear 62110401 Protective industrial wear overall/coverall made of cotton 1.9% 62110402 Other protective industrial wear made of cotton 1.9% 62110403 Protective industrial wear overall/coverall made of Aramid fibre or Modacrylic fibre Piece 2% 73 62110404 Other protective industrial wear made of Aramid fibre Piece 2% 27.4 62110405 Protective industrial wear overall/coverall made of Modacrylic fibre Piece 2% 79.2 62110406 Other protective industrial wear made of Modacrylic fibre Piece ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ng Cotton and Man Made Fibre Of Man Made Fibres Piece 2.2% 4.7 Piece 2.5% 8 62140104 Of Silk (other than containing Noil silk) Piece 5.2% 52.2 96 96 Drawback cap Drawback Tariff Item Description of goods Unit per unit in Rs. Rate (*) (1) 62140105 (2) (3) (4) (5) Of Wool Piece 5.2% 15.3 62140106 Of Blend containing Wool and Man Made Fibre Piece 4.7% 13.1 62140199 621402 Of Others 1.9% Others 62140201 Of Cotton 1.9% 62140202 Of Blend containing Cotton and Man Made Fibre Kg 2.2% 39.8 62140203 Of Man Made Fibres Kg 2.5% 25 62140204 Of Silk (other than containing Noil silk) Kg 5.2% 45.9 62140205 Of Wool Kg 5.2% 42.6 62140206 Of Blend containing Wool and Man Made Fibre Kg 4.7% 62.1 62140299 Of Others 1.9% 6215 Ties, bow ties and cravats 621501 Of Cotton 1.9% 621502 Of Blend containing Cotton and Man Made Fibre Kg 2.2% 39.8 621503 Of Man Made Fibres Kg 2.5% 25 621504 Of Silk (other than containing Noil silk) Kg 5.2% ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Kg 2.3% 20 630304 Of Silk (other than containing Noil silk) Kg 3.5% 305 630399 Of Others 1.5% Other furnishing articles, excluding those of heading 6304 9404 630401 Of Cotton Kg 2.6% 32 630402 Of Blend containing Cotton and Man Made Fibre Kg 2.45% 17 630403 Of Man Made Fibres Kg 2.3% 20 630404 Of Silk (other than containing Noil silk) Kg 3.5% 305 630499 Of Others 1.5% 98 Tariff Item Drawback Description of goods Unit Rate Drawback cap per unit in Rs. (*) (1) (2) (3) (4) (5) 6305 Sacks and bags, of a kind used for the packing of goods Flexible Intermediate Bulk 630501 1.5% Containers (FIBC) 630502 Sacks and bags made of jute including hessian bags, sacking bags, jute soil savers etc 1.5% 630599 Others 1.5% 6306 Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods 1.5% 6307 Other made up articles, including dress patterns 630701 Fabric Swatches 63070101 Of Cotton Kg 2.6% 32 63070102 Of Blend containing Cot....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ct, 1962 0.4% 640307 Leather boots/half boots/shoes for children Pair 3.3% 37.6 640308 Leather boots/half boots/shoes for children, manufactured by units operating under section 65 of the Customs Act, 1962 0.4% 640309 Leather sandals (including chappals/slippers) Pair 3.3% 42 Leather sandals, (including chappals/slippers) 640310 manufactured by units operating under section 65 of the Customs act, 1962 0.4% 640311 Leather safety footwear with protective metal toe cap Pair 3.9% 71 640312 Leather safety footwear with protective toe cap of composite/ synthetic material Pair 3.6% 61 640399 Others 1.50% 6404 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials 100 Tariff Item (1) 640401 640402 Drawback Drawback cap per unit in Rs. Description of goods Unit Rate (2) shoes of leather-cum- Of rubber sole with canvas upper Boots/ half boots synthetic/textile materials 640403 Sandals of leather-cum-synthetic/textile materials 640404 640499 Of TPR/PU sole....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ade brims, nor lined, nor trimmed 1.5% 6503 Deleted 6504 Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed 1.5% 6505 6506 650601 Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips) whether or not lined or trimmed; hair-nets of any material, whether or not lined or timed Other headgear, whether or not lined or trimmed Bicycle Helmet made of Polystyrene 1.5% 1.5% Safety Helmet (made out of fibre glass reinforced 650602 1.5% plastics) weight 1425 gms +/- 20 gms 650603 Cricket Helmets 1.5% 650604 Leather Caps/Hats 1.5% 650699 Others 1.5% Head-bands, linings, covers, hat foundations, hat 6507 1.5% frames, peaks and chinstraps, for headgear CHAPTER-66 UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF Umbrellas and sun umbrellas (including walking-stick 6601 1.5% umbrellas, garden umbrellas and similar umbrellas) Walking-sticks, seat-sticks, whips, riding-crops and the 6602 1.5% lik....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ial abrasives, or of ceramics, with or without parts of other materials Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures and articles of heat insulating, sound-insulating or sound- absorbing mineral materials, other than those of heading 6811 or 6812 or of Chapter 69 Drawback cap Drawback Unit per unit in Rs. Rate (*) (3) (4) (5) 1% 1% 1% 1% 6807 Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch) 1% 6808 Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders 1% 6809 Articles of plaster or of compositions based on plaster 1% 6810 Articles of cement, of concrete or of artificial stone, whether or n....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Chrome Magnesia Co-clinker Bricks and Shapes and/or Ramming Mass, Castables and Mortars MT 2% 2291 105 Drawback cap Drawback Tariff Item Description of goods Unit per unit in Rs. Rate (*) (1) (2) (3) (4) (5) 690207 Magnesia Carbon Bricks/Shapes and/or Ramming Mass, Castables and Mortars MT 2% 2291 690208 Magnesite Bricks and Shapes and/or Ramming Mass, Castables and Mortars MT 2% 1235 690209 Alumina Carbon Bricks/ Shapes and/or Ramming Mass, Castables and Mortars MT 2% 418 690210 Alumina Carbon/ Slide Gate Plate Refractory and Attachments MT 2% 2291 690211 Alumina Fused Cast Refractories MT 2% 2291 690212 Chrome Magnesite Bricks and Shapes and/or Ramming Mass, Castables and Mortars MT 2% 418 690213 690299 Alumina Carbon Continuous Casting Refractories and/or Mortars Others MT 2% 2291 MT 2% 418 6903 Other refractory ceramic goods (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than those of siliceous fossil meals....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 1.5% 7006 Glass of heading 7003, 7004 or 7005, bent, edge- worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials 1.5% 7007 Safety glass, consisting of toughened (tempered) or laminated glass 1.5% 7008 Multiple-walled insulating units of glass 1.5% Glass mirrors, whether or not framed, including rear- 7009 view mirrors 700901 Bicycle Mirror 700999 Others 1.5% 1.5% 107 Tariff Item (1) 7010 Drawback Description of goods Unit Rate (2) Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass Drawback cap per unit in Rs. (*) (3) (4) (5) 1.5% 7011 Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like 1.5% 7012 Deleted 7013 Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of hea....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 702099 Glass Artware / Handicrafts with glass chatons Others Kg 2.5% 46.9 1.5% CHAPTER -71 NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY;COIN 7101 Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport Nil Diamonds, whether or not worked, but not mounted or 7102 Nil set 7103 7104 Precious stones (other than diamonds) and semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport Synthetic or reconstructed precious or semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport 109 Nil Nil Tariff Item (1) 7105 Drawback cap Drawback Description of goods Unit....
X X X X Extracts X X X X
X X X X Extracts X X X X
....les with or without embellishments 711705 Stainless steel jewellery 711706 Iron jewellery 711707 Glass jewellery 711799 Others 7118 Coin 1.5% 1.5% 1.5% 1.5% Nil Nil CHAPTER -72 IRON AND STEEL 7201 Pig iron and spiegeleisen in pigs, blocks or other primary forms 1.5% 7202 Ferro alloys 1.1% 7203 Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having minimum purity by weight of 99.94%, in lumps, pellets or similar forms 1.1% 7204 Ferrous waste and scrap; remelting scrap ingots of iron or steel Nil 7205 Granules and powders, of pig iron, spiegeleisen, iron or steel 1.1% 111 Drawback cap Drawback Tariff Item Description of goods Unit per unit in Rs. Rate (*) (1) (2) (3) (4) (5) 7206 Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203) 1.1% 7207 Semi-finished products of iron or non-alloy steel 1.5% 7208 Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n-alloy steel 722801 Hollow drill bars and rods, of non-alloy steel 722899 Others 7229 Wire of other alloy steel 1.8% 1.8% 1.8% CHAPTER -73 ARTICLES OF IRON OR STEEL 7301 Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel 1.8% 7302 Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialized for jointing or fixing rails 1.8% 7303 Tubes, pipes and hollow profiles, of cast iron 1.8% Tubes, pipes and hollow profiles, seamless, of iron 7304 (other than cast iron) or steel 730401 Of mild carbon steel 730402 Of alloy or stainless steel 730499 Of others 1.8% 1.8% 1.8% 113 Tariff Item (1) Description of goods (2) 7305 Other tubes and pipes (for example, welded, riveted or similarly closed),....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nels and parts thereof, of iron or steel 1.8% 7317 Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper 1.8% 7318 Screws, bolts, nuts, coach-screws, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of iron or steel 1.8% 7319 7320 Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins, of iron or steel, not elsewhere specified or included Springs and leaves for springs, of iron or steel 1.8% 1.8% 7321 Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non- electric domestic appliances, and parts thereof, of iron or steel 1.8% 7322 7323 Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distr....
X X X X Extracts X X X X
X X X X Extracts X X X X
....not printed or backed with paper, perboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.15 mm 1.5% 7411 Copper tubes and pipes 1.5% 7412 Copper tube or pipe fittings (for example, couplings, elbows, sleeves) 741201 Brass or Copper bushes, tubes or pipe fittings 741299 Others Kg 2.2% 39.2 1.5% 7413 Stranded wire, cables, plated bands and the like, of copper, not electrically insulated 1.5% 7414 Deleted 7415 Nails, tacks, drawing pins, staples (other than those of heading 8305) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of copper Of Brass 741501 741599 Others Kg 2.2% 39.2 1.5% 7416 Deleted 7417 Deleted 7418 Table, kitchen or other household articles and parts thereof, of copper; pot scourers and scouring or polishing pads, gloves and the like, of copper; sanitary ware and parts thereof, of copper 741801 Sanitary and bathroom fittings (of gun....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... tubes and the like, prepared for use in structures 118 1.5% Tariff Item (1) Aluminium Drawback Description of goods Unit Rate reservoirs, (2) tanks, Drawback cap per unit in Rs. (*) (3) (4) (5) vats and similar 7611 7612 containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 3001, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment Aluminium casks, drums, cans, boxes and similar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquefied gas), of a capacity not exceeding 3001, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment 1.5% 1.5% 7613 7614 Aluminium containers for compressed or liquefied gas Stranded wire, cables, plaited bands and the like, of aluminium, not electrically insulated 1.5% 761401 Aluminium conductor steel reinforced (ACSR) 761499 Others Kg 2% 6.7 1.5% 7615 Table, kitchen or other household articles and parts thereof, of aluminium; pot sco....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... scrap 120 Tariff Item (1) 8112 Drawback Description of goods Unit Rate (2) Beryllium, chromium, germa-nium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles of these metals, including waste and scrap 8113 Cermets and articles thereof, including waste and scrap CHAPTER -82 8201 Drawback cap per unit in Rs. (*) (3) (4) (5) 1.5% 1.5% TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL; PARTS THEREOF OF BASE METAL Hand tools, the following: spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry Kg 2% 5.2 8202 Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades) Kg 2% 23.6 8203 8204 8205 Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 1.8% 821402 Of stainless steel having nickel content of 8% or more 1.8% 821499 Others 1.8% 8215 Spoons, forks, ladles, skimmers, cake-servers, fish- knives, butter-knives, sugar tongs and similar kitchen or tableware 821501 Of stainless steel 1.8% 821502 Of stainless steel having nickel content of 8% or more 1.8% Others 821599 1.8% 122 Drawback cap Drawback Tariff Item Description of goods Unit per unit in Rs. Rate (*) (1) (2) (3) (4) (5) 8301 CHAPTER -83 MISCELLANEOUS ARTICLES OF BASE METAL Padlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys for any of the foregoing articles, of base metal 830101 Industrial locking device 830102 Automobile locks 830198 Others made of brass 830199 Others 8302 Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; cas....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s, of base metal 830901 Of Aluminium 1.5% 830999 Others Kg 2% 18.1 8310 Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405 831001 Of Brass Kg 2.2% 39.2 831099 Others Kg 2% 18.1 8311 8401 Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, braz-ing, welding or deposition of metal or of metal carbides; wire and rods, of agglo-merated base metal powder, used for metal spraying CHAPTER - - 84 2% 59 5.9 NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF Nuclear reactors; fuel elements (cartridges), non- irradiated, for nuclear reac-tors; machinery and appara- tus for isotopic separation Nil 124 Tariff Item (1) Drawback cap Drawback Description of goods Unit per unit in Rs. Rate (*) (2) (3) (4) (5) 8402 8403 8404 Steam or other vapour generating boilers (other than central heating hot water ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....of heading 8415 Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising pasteurising, steaming, drying, evaporating, vapourising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric Calendering or other rolling machines, other than for metals or glass, and cylinders therefor Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases Dish washing machines; machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (inclu-ding heat-shrink wrapping machinery); machinery for aerating beverages Weighing machinery (excluding balances of a sensi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....escription of goods Unit per unit in Rs. Rate (*) (2) (3) (4) (5) (1) 8436 8437 Other agricultural, horti-cultural, forestry, poultry- keeping or bee-keeping machinery, including germi- nation plant fitted with mecha-nical or thermal equipment; poultry incubators and brooders Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables; machinery used in the milling industry or for the working of cereals or dried leguminous vegetables, other than farm-type machinery 1.8% 1.8% 8438 Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils 1.8% 8439 Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard 1.8% Book-binding machinery, in-cluding book-sewing 8440 1.8% machines 8441 Other machinery for making up paper pulp, paper or paper board, including cutting machines of all kinds 1.8% 8442 Machinery, apparatus and equi....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... for reeling, unreeling, folding, cutting or pinking textile fabrics Sewing machines, other than book-sewing machines of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machine needles Drawback cap per unit in Rs. (*) (3) (4) (5) 1.8% 1.8% 1.8% 1.8% 1.8% 1.8% 8453 Machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, other than sewing machines 1.8% 8454 Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries 1.8% 8455 Metal-rolling mills and rolls therefore 129 1.8% Tariff Item (1) Drawback Description of goods Unit Rate (2) 8456 8457 Machine-tools for working any material by removal of material, by laser or other light or photon beam, ultra- sonic, electro-discharge, electro-chemical, electron beam, ionic-beam or plasma arc processes Machining centres, unit construction machines (single station) and multi-station transfer machines for working metal Drawback c....
X X X X Extracts X X X X
X X X X Extracts X X X X
....-operated surface tempering machines and appliances Omitted 8470 Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers 8471 8472 Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data on to data media in coded form and machines for processing such data, not elsewhere specified or included Other office machines (for example, hectograph or stencil duplicating machines, addres-sing machines, automatic bank note dispensers, coin sorting machines, coin counting or wrapping machines, pencil-sharpening machines, perfo-rating or stapling machines) 1.8% 1.8% 1.8% 1% 1% 1% 8473 Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8470 to 8472 1% 131 Tariff Item (1) 8474 8475 Drawback cap Drawback Description of goods Unit per u....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rsal joints) Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals Deleted Machines and apparatus of a kind used solely or principally for the manufacture of semi- conductor boules or wafers, semi conductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in note 9(c) to this chapter; parts and accessories Machinery parts, not containing electrical connec-tors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this chapter Machined parts/components made wholly or predominantly of Alloy Steel/Stainless Steel manufactured through casting process (*) (3) (4) (5) 1.8% 1.8% 1.8% Kg 2.8% 42 1.8% 1.8% 848702 Machined parts / components made wholly or predominantly of Alloy Steel/Stainless Steel, forged or manufactured through forging process 1.8% 848799 Others 1.8% CHAPTER -85 E....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... (5) (1) 8514 8515 8516 8517 (2) Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss Electric (including electri-cally heated gas), laser or other light or photo beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; Electric machines and apparatus for hot spraying of metals or cermets Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrio-thermic hair- dressing apparatus (for example hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545 Telephone sets, including telephones for cellular net works or for other wireless networks; other apparatus for the transmission or reception of v....
X X X X Extracts X X X X
X X X X Extracts X X X X
....control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608) 2% 8531 Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530 136 1% Drawback cap Drawback Tariff Item Description of goods Unit per unit in Rs. Rate (*) (1) (2) (3) (4) (5) Electrical capacitors, fixed, variable or adjustable (pre- 8532 1% set) 8533 8534 8535 Electrical resistors (including rheostats and potentio- meters), other than heating resistors Printed circuits Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lighting arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts Tinned/Untinned cables lugs/ sockets/connections/ferules/ter-minal ends, made of 853501 853599 copper Others 8536 Electrical app....
X X X X Extracts X X X X
X X X X Extracts X X X X
....res, whether or not assembled with electric conductors or fitted with connectors 2% 1% 1% 1% 2% 854401 854499 Optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors Others 1% 2% 8545 Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes 2% 8546 Electrical insulators of any material 2% 8547 Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material 138 2% Tariff Item Drawback cap Drawback Description of goods Unit per unit in Rs. Rate (*) (3) (4) (5) (1) 8548 854801 854802 (2) Waste and scrap of primary cells, p....
X X X X Extracts X X X X
X X X X Extracts X X X X
....riage by one or more modes of transport CHAPTER -87 VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND PARTS AND ACCESSORIES THEREOF 2% 2% 8701 Tractors (other than tractors of heading 8709) 1 No. 2% 18553 8702 Motor vehicles for the transport of ten or more persons, including the driver 2% 8703 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars 870301 Motor cars of a cylinder capacity less than 1000cc with manual transmission 1 No. 2.1% 8171 870302 Motor cars of a cylinder capacity less than 1000cc with automatic transmission 1 No. 2.7% 9608 870303 Motor cars of a cylinder capacity of 1000cc and above and up to 1200cc with manual transmission 1 No. 3% 19485 870304 Motor cars of a cylinder capacity of 1000cc and above and upto 1200cc with automatic transmission 1 No. 3.7% 19772 870305 Motor cars of a cylinder capacity exceeding 1200cc but less than 1500cc with manual transmission 1 No. 3% 15171 870306 Motor cars....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles Tanks and other armoured fighting vehicles, motorized, whether or not fitted with weapons, and parts of such vehicles Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars Bicycles and other cycles (including delivery tricycles), not motorised Drawback cap Drawback Unit per unit in Rs. Rate (*) (3) (4) (5) 2% Nil 2% 871201 871202 Bicycle single speed with or without accessories Multi-speed bicycle with gears/geared hub or having multi-speed chain wheel and crank with multi-speed free wheel, with or without accessories 1 No. 2% 67 1 No. 9.1% 684 871203 Mountain terrain bicycle with multi speed gear with or without accessories 1 No. 8.2% 323 871204 Delivery tricycle for goods/Cycle rickshaws 1 No. 2% 67 871299 Others 1 No. 2% 67 8713 Carriages for disabl....
X X X X Extracts X X X X
X X X X Extracts X X X X
....unloading trailers and semi trailers of a type used for agricultural purposes 1 No. 2% 3364 871699 Others 2% CHAPTER- -88 AIRCRAFT, SPACECRAFT, AND PARTS THEREOF 8801 Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft 143 2% Tariff Item (1) 8802 Description of goods (2) Other aircraft (for example, helicopters, aeroplanes); spacecraft (including satellites) and suborbital and spacecraft launch vehicles Drawback cap Drawback Unit per unit in Rs. Rate (*) (3) (4) (5) 2% 8803 Parts of goods of heading 8801 or 8802 2% 8804 Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto 2% 8805 Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles 2% 8901 CHAPTER -89 SHIPS, BOATS AND FLOATING STRUCTURES Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods Nil 8902 Fishing vessels; factory ships and other vessels for processing ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... projectors whether or not incorporating sound recording or reproducing apparatus 1.5% 9008 9009 9010 Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers Omitted Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this chapter; negatoscopes; projection screens 1.5% 1.5% 9011 Compound optical microscopes, including those for photomicro-graphy, cine-photomicrography or 1.5% microprojection 9012 Microscopes other than optical microscopes; diffraction apparatus 1.5% 9013 Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included else where in this Chapter 1% 9014 Direction finding compasses; other navigational instruments and appliances 1.5% 145 Tariff Item Drawback Description of goods Unit Rate (1) 9015 9016 9017 9018 9019 9020 9021 9022 9023 (2) oceanog....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... textiles, paper, plastics) Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032) Instrments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surfacetension or the like; instruments and apparatus for measuring checking quantities of heat, sound or light (including exposure meters); microtomes or Drawback cap per unit in Rs. (*) (3) (4) (5) 1.5% 1.5% 1% 1% 9028 Gas, liquid or electricity supply or production meters, including calibrating meters therefor 1.5% 9029 Revolution counters, produc-tion counters, taximeters, mileometers, pedome....
X X X X Extracts X X X X
X X X X Extracts X X X X
....es and cases of a similar type for other goods of this chapter, and parts thereof 911201 Cases of precious metal or of metal clad with precious metals Nil 911299 Others 1.5% 9113 Watch straps, watch bands and watch bracelets, and parts thereof 911301 911399 Of precious metal or of metal clad with precious metals Nil Others 1.5% 148 Tariff Item Drawback Description of goods Unit Rate (1) (2) 9114 Other clock or watch parts CHAPTER -92 Drawback cap per unit in Rs. (*) (3) (4) (5) 1.5% MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES OF SUCH ARTICLES 9201 Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments 1.5% 9202 Other string musical instruments (for example, guitars, violins, harps) 1.5% 9203 Omitted 9204 Omitted 9205 Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes) other than fairground organs and mechanical street 1.5% organs 9206 Percussion musical instruments (for example, drums, xylophones, cymbals, castanets, maracas) ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... not convertible into beds, and parts thereof Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles Other furniture and parts thereof Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered Pillow/Cushions/Quilts/Pouffles made of cotton fabric filled with poly-fil 1.5% 1.5% 1.5% Kg 2.8% 32 150 Drawback cap Drawback Tariff Item Description of goods Unit per unit in Rs. Rate (*) (1) (2) (3) (4) (5) Pillow/Cushions/Quilts/Pouffles made of man made 940402 Kg 2.3% 20 20 textile fabric filled with poly-fil Other Pillow/Cushions/Quilts/ Pouffles filled with poly- 940403 Kg 2.5% 26 fil 940499 Ot....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 950606 Cricket balls with outer covering of leather Piece 4.3% 24.5 1.5% 950607 Cricket, Hockey, Boxing, Football and other Sports Gloves 1.5% 950608 Cricket bat made of English willow Piece 7.3% 697 950609 Cricket bat made of other than English willow Piece 6.3% 87.8 950610 Made-up sports nets of nylon Kg 3% 24.3 950611 Made-up sports nets of other man made textile material Kg 3.2% 15.9 950612 Swimming pools and paddling pools 950613 Rubber bladders 1.5% 1.5% 152 Drawback cap Drawback Tariff Item Description of goods Unit per unit in Rs. Rate (*) (1) (2) (3) (4) (5) 950614 Protective sports gear (excluding leg guards) whether padded or not, including shoulder guards and shin guards 1.7% 950615 Rounders bat made of wood 950616 950699 Leg guards Others 1.5% Pair 2.7% 52.3 1.5% 9507 Fishing rods, fish-hooks and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy "birds" (other than those of heading 9208 or 9705) and similar hunting or shoot....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 9609 pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors' chalks 1.5% 9610 Slates and boards, with writing or drawing surfaces, whether or not framed 1.5% 9611 9612 Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes 1.5% 1.5% 9613 Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks 1.5% 9614 Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof 1.5% 154 Tariff Item Drawback Description of goods Unit Rate Drawback cap per unit in Rs. (*) (1) (2) (3) (4) (5) 9615 961501 Combs, hair-slides and the like, hairpins, curling pins, curling grips, hair-curlers and the....
X X X X Extracts X X X X
X X X X Extracts X X X X
....610199 Of Others 0.8% 6102 Women's or girls' overcoats, car-coats, capes, cloaks, anoraks (including ski- jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 6104 Of Cotton 610201 1% 610202 Of Blend containing Cotton and Man Made Fibre 1.3% 610203 Of Man Made Fibres 1.7% 610204 Of Silk (other than containing Noil silk) 0.8% 610205 Of Wool 0.9% Of Blend containing Wool and Man Made 610206 0.9% Fibre 610299 Of Others 0.8% 6103 Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swim wear), knitted or crocheted 610301 Suits (combination comprising of at least one trouser and one jacket) 156 Tariff Item Drawback Drawback cap per Description of goods Unit Rate unit in Rs.(*) (1) (2) (3) (4) (5) 61030101 Of Cotton 1% Of Blend containing Cotton and Man Made 61030102 1.3% Fibre 61030103 Of Man Made Fibres 1.7% 61030104 61030105 Of Silk (other than containing Noil silk) 0.8% ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....azers Of Cotton 1% 61040202 Of Blend containing Cotton and Man Made Fibre 1.3% 61040203 Of Man Made Fibres 1.7% 61040204 Of Silk (other than containing Noil silk) 0.8% 61040205 Of Wool 0.9% 61040206 Of Blend containing Wool and Man Made Fibre 0.9% 61040207 Of Cotton containing 1% or more by weight of spandex/ lycra/elastane 1% 61040299 Of Others 0.8% Dresses/frocks, skirts, divided skirts, 610403 trousers, full pants 61040301 Of Cotton 1.3% Of Blend containing Cotton and Man Made 61040302 1.2% Fibre 158 Tariff Item Drawback Drawback cap per Description of goods Unit Rate unit in Rs.(*) (1) 61040303 (2) (3) (4) (5) Of Man Made Fibres 1.2% 61040304 Of Silk (other than containing Noil silk) 0.8% 61040305 Of Wool 0.9% Of Blend containing Wool and Man Made 61040306 0.9% Fibre 61040307 Of Cotton containing 1% or more by weight of spandex/ lycra/elastane 1.3% 61040399 Of Others 0.8% Others (including capri/three-fourth pants 610404 and ensembles) 61040401 Of Cotton 1.....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Made Fibres 1.7% 61070204 Of Silk (other than containing Noil silk) 0.8% 61070205 Of Wool 0.9% 61070206 Of Blend containing Wool and Man Made Fibre 0.9% 61070207 Of Cotton containing 1% or more by weight of spandex/lycra/elastane 1% 61070299 Of Others 0.8% 6108 Women's or girls' slips, petticoats, briefs, panties, night dresses, pyjamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted 160 Drawback Drawback cap per Tariff Item Description of goods Unit Rate unit in Rs.(*) (1) (2) (3) (4) (5) Night dresses (including nightshirts), 610801 pyjamas, negligees bathrobes and dressing gowns and similar articles 61080101 Of Cotton 1.3% Of Blend containing Cotton and Man Made 61080102 1.5% Fibre 61080103 Of Man Made Fibres 1.7% 61080104 61080105 Of Silk (other than containing Noil silk) 0.8% Of Wool 0.9% Of Blend containing Wool and Man Made 61080106 0.9% Fibre 61080107 Of Cotton containing 1% or more by weight of spandex/lycra/elastane 1.3% 61080199 Of Others....
X X X X Extracts X X X X
X X X X Extracts X X X X
....11204 Of Silk (other than containing Noil silk) 0.8% 611205 Of Wool 0.9% Of Blend containing Wool and Man Made 611206 0.9% Fibre 611207 Of Cotton containing 1% or more by weight of spandex/lycra/elastane 1.3% 611299 Of Others 0.8% 162 Drawback Drawback cap per Tariff Item Description of goods Unit Rate unit in Rs.(*) (1) (2) (3) (4) (5) Garments, made up of knitted or 6113 crocheted fabrics of heading 5903, 5906 or 5907 611301 Of Cotton 1.3% Of Blend containing Cotton and Man Made 611302 1.7% Fibre 611303 Of Man Made Fibres 1.7% 611304 Of Silk (other than containing Noil silk) 0.8% 611305 Of Wool 0.9% Of Blend containing Wool and Man Made 611306 0.9% Fibre 611399 6114 Of Others 0.8% Other garments, knitted or crocheted Women's or girls' blouses, shirts and shirt- 611401 blouses, knitted or crocheted with tightening at the bottom 61140101 Of Cotton 1.3% Of Blend containing Cotton and Man Made 61140102 1.5% Fibre 61140103 Of Man Made Fibres 1.7% 61140104 Of Si....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... or crocheted Leggings 61150101 Of Cotton 1% 61150102 Of Blend containing Cotton and Man Made Fibre 1.3% 164 Tariff Item Drawback Drawback cap per Description of goods Unit Rate unit in Rs.(*) (1) 61150103 (2) (3) (4) (5) 61150104 61150105 Of Man Made Fibres Of Silk (other than containing Noil silk) Of Wool 1.7% 0.8% 0.9% 61150106 Of Blend containing Wool and Man Made Fibre 0.9% 61150107 Of Cotton containing 1% or more by weight of spandex/lycra/elastane 1% 61150199 Of Others 0.8% 611502 Others 61150201 Of Cotton 1.3% Of Blend containing Cotton and Man Made 61150202 1.5% Fibre 61150203 Of Man Made Fibres 1.7% 61150204 Of Silk (other than containing Noil silk) 0.8% 61150205 Of Wool 0.9% Of Blend containing Wool and Man Made 61150206 0.9% Fibre 61150207 Of Cotton containing 1% or more by weight of spandex/lycra/ elastane 1.3% 61150299 Of Others 0.8% Gloves, mittens and mitts, knitted or 6116 crocheted 611601 Of Cotton 1.3% Of Blend containing Cotton and ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Of Silk (other than containing Noil silk) 0.8% 166 Tariff Item (1) Drawback Drawback cap per Description of goods Unit Rate unit in Rs.(*) (2) Of Blend containing Wool and Man Made Fibre 620205 Of Wool 620206 620299 Of Others 6203 Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) Suits (combination comprising of at least one trouser and one jacket) (3) (4) (5) 0.9% 0.9% 0.8% 620301 62030101 Of Cotton 1% 62030102 Of Blend containing Cotton and Man Made Fibre 1.3% 62030103 Of Man Made Fibres 1.7% 62030104 Of Silk (other than containing Noil silk) 0.8% 62030105 Of Wool 0.9% Of Blend containing Wool and Man Made 62030106 0.9% Fibre 62030199 Of Others 0.8% 620302 Jackets, blazers 62030201 Of Cotton 1% 62030202 Of Blend containing Cotton and Man Made Fibre 1.3% 62030203 Of Man Made Fibres 1.7% 62030204 Of Silk (other than containing Noil silk) 0.8% 62030205 Of Wool 0.9% 62030206 Of Blend ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... (4) (5) 62040207 Of Cotton containing 1% or more by weight of spandex/ lycra/elastane 1% 62040299 Of Others 0.8% Dresses/frocks, skirts, divided skirts, 620403 trousers, full pants 62040301 Of Cotton 1.3% Of Blend containing Cotton and Man Made 62040302 1.2% Fibre 62040303 Of Man Made Fibres 1.2% 62040304 Of Silk (other than containing Noil silk) 0.8% 62040305 Of Wool 0.9% Of Blend containing Wool and Man Made 62040306 0.9% Fibre Of Cotton containing 1% or more by weight 62040307 1.3% of spandex/lycra/elastane 62040399 Of Others 0.8% Others (including capri/three-fourth pants 620404 and ensembles) 62040401 Of Cotton 1.3% Of Blend containing Cotton and Man Made 62040402 1.2% Fibre 62040403 Of Man Made Fibres 1.2% 62040404 Of Silk (other than containing Noil silk) 0.8% 62040405 Of Wool 0.9% Of Blend containing Wool and Man Made 62040406 0.9% Fibre Of Cotton containing 1% or more by weight 62040407 1.3% of spandex/ lycra/elastane 62040499 Of Others 0.8% 6205 Men's or boys' shir....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rls' singlets and other vests, slips, petticoats, briefs, nightdresses, pyjamas, panties, negliges, bathrobes, dressing gowns and similar (3) (4) (5) 0.8% articles Dressing gowns, bathrobes, pyjamas, 620801 negliges, nightdresses (including nightshirts) and similar articles 62080101 Of Cotton 1.3% Of Blend containing Cotton and Man Made 62080102 1.5% Fibre 62080103 Of Man Made Fibres 1.7% 62080104 Of Silk (other than containing Noil silk) 0.8% 62080105 Of Wool 0.9% Of Blend containing Wool and Man Made 62080106 0.9% Fibre Of Cotton containing 1% or more by weight 62080107 1.3% of spandex/ lycra/elastane 62080199 Of Others 0.8% 620802 Singlets and other vests, slips, petticoats, briefs, panties and similar articles 62080201 Of Cotton 1% 62080202 Of Blend containing Cotton and Man Made Fibre 1.3% 62080203 Of Man Made Fibres 1.7% 62080204 Of Silk (other than containing Noil silk) 0.8% 62080205 Of Wool 0.9% Of Blend containing Wool and Man Made 62080206 0.9% Fibre 62080207 Of Cotton co....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ets not covered under heading 6203 or 6204 62110301 Of Cotton 1% 62110302 Of Blend containing Cotton and Man Made Fibre 1.3% 62110303 Of Man Made Fibres 1.7% 62110304 Of Silk (other than containing Noil silk) 0.8% 62110305 Of Wool 0.9% Of Blend containing Wool and Man Made 62110306 0.9% Fibre 62110399 621104 Of Others 0.8% Protective industrial wear 62110401 Protective industrial wear overall/coverall made of cotton 1% Other protective industrial wear made of 62110402 1% cotton 62110403 Protective industrial wear overall/coverall made of Aramid fibre or Modacrylic fibre 1.2% 62110404 Other protective industrial wear made of Aramid fibre 1.2% 62110405 Protective industrial wear overall/coverall made of Modacrylic fibre 1.2% 62110406 Other protective industrial wear made of Modacrylic fibre 1.2% 62110499 Other protective industrial wear 1% 621105 Kurta and Salwar/ Salwar suits/ salwar- kameez/ churidar-kameez, with or without dupatta 62110501 Of Cotton 1% Of Blend containing Cotton and Man Made 621....
TaxTMI