DBK sch2016

SCHEDULE
Drawback when Cenvat Drawback when Cenvat

facility has not been availed facility has been availed
Tariff Item
(1)
Description of goods
(2)
Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
(3)
CHAPTER 1
LIVE ANIMALS
0101
0102
0103
0104
0105
0106
0201
0202
0203
0204
0205
0206
0207
0208
0209
0210
0301
0302
Live Horses, Asses, Mules and

Hinnies
Live bovine animals
Live swine
Live sheep and goats
Live poultry, that is to say,
fowls of the species gallus
domesticus, ducks, geese,
turkeys and guinea fowls
Other live animals
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
CHAPTER 2
MEAT AND EDIBLE MEAT OFFAL
Meat of bovine animals, fresh
1%
0.15%
and chilled
Meat of bovine animals,
1%
0.15%
frozen
Meat of swine, fresh, chilled
1%
0.15%
or frozen
Meat of sheep or goats, fresh,
1%
0.15%
chilled or frozen
Meat of horses, asses, mules
1%
0.15%
or hinnies, fresh, chilled or
frozen
Edible
offal
of
bovine
animals, swine, sheep, goats,
1%
0.15%
horses, asses,
mules or
hinnies, fresh, chilled or
frozen
Meat, and edible offal, of the
1%
0.15%
poultry of heading 0105,
fresh, chilled or frozen
Other meat and edible meat
1%
0.15%
offal, fresh, chilled or frozen
Pig fat, free of lean meat, and
poultry fat, not rendered or
1%
0.15%
otherwise extracted, fresh,
chilled, frozen, salted, in
brine, dried or smoked
Meat and edible meat offal,
salted, in brine, dried or
1%
0.15%
smoked; edible flours and
meals of meat or meat offal
CHAPTER 3
FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES
1%
0.15%
Live fish
Fish,
fresh
or
chilled,
excluding fish fillets and other
Tariff Item
(1)
030201
030299
0303
0304
030401
030499
0305
0306
030601
030602
030603
030604
030605
030699
0307
(2)
fish meat of heading 0304

In chilled form
Others
Fish, frozen, excluding fish
fillets and other fish meat of
heading 0304
Fish fillets and other fish
meat
(whether
or
not
minced), fresh, chilled or
frozen
In chilled or frozen form
Others
Fish, dried, salted or in brine;
smoked fish, whether or not
cooked before or during the
smoking
process;
flours,
meals and pellets, of fish fit
for human consumption
Crustaceans, whether in shell
or not, live, fresh, chilled,
frozen, dried, salted or in
brine; smoked crustaceans,
whether in shell or not,
whether or not Cooked before
or during the smoking
process; crustaceans, in shell,
cooked by steaming or by
boiling in water, whether or
not chilled, frozen, dried,
salted or in brine; flours,
meals
and
pellets,
of
crustaceans, fit for human
consumption
Shrimp/prawn in frozen form
other than Accelerated Freeze
Dried (AFD)
Accelerated
Freeze
Dried
(AFD) shrimp / prawn
Lobster / Crab
Pasteurised tinned chilled crab
meat
Others in chilled or frozen form
Others
Molluscs, whether in shell or
not, live, fresh, chilled, frozen,
dried, salted or in brine;
smoked molluscs, whether in
shell or not, whether or not
Cooked before or during the
smoking
process;
flours,
meals and pellets of molluscs,
fit for human consumption
Drawback when Cenvat

facility has not been availed

facility has been availed
Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(3)
(4)
(5)
(6)
(7)
Kg
2.7%
1%
14
0.4%
0.15%
2.1
Kg
2.7%
14
0.4%
2.1
Kg
2.7%
1%
14
0.4%
0.15%
2.1
1%
0.15%
Kg
4%
32
0.8%
6.4
Kg
3.6%
98
0.4%
10.9
Kg
2.7%
27
0.4%
Kg
4%
69
0.8%
13.8
Kg
2.7%
1%
14
0.4%
0.15%
2.1
Tariff Item


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(1)
(2)
(3)
(4)
(5)
(6)
(7)
030701
030799

Others
Aquatic invertebrates other
than
crustaceans
and
molluscs, live, fresh, chilled,
frozen, dried, salted or in
brine;
smoked
aquatic
invertebrates
other
than
crustaceans and molluscs,
whether or not cooked before
or during the smoking
process;flours, meals and
pellets
of
aquatic
Invertebrates other than
crustaceans and molluscs, fit
for human consumption
Others
Kg
2.7%
1%
14
0.4%
0.15%
2.1
0308
030801
030899
Kg
2.7%
14
0.4%
2.1
1%
0.15%
CHAPTER 4
DAIRY PRODUCE; BIRDS EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN,
NOT ELSEWHERE SPECIFIED OR INCLUDED
Milk
and
cream,
not
concentrated nor containing
1%
0.15%
0401
added sugar or
other
sweetening matter
Milk
and
cream,
concentrated or containing
1%
0.15%
0402
added
sugar
or
other
sweetening matter
Buttermilk, curdled milk and
cream, yogurt, kephir and
other fermented or acidified
milk and cream, whether or
1%
0.15%
0403
not
concentrated
or
containing added sugar or
other sweetening matter or
flavoured
or
containing
added fruit, nuts or cocoa
Whey, whether or not
concentrated or containing
added
sugar
or
other
sweetening matter; products
consisting of natural milk
1%
0.15%
0404
constituents, whether or not
other sweetening matter, not
elsewhere
specified
or
included
Butter and other fats and
1%
0.15%
0405
oils derived from milk; dairy
spreads
1%
0.15%
0406
Cheese and curd
Tariff Item
(1)
0407
0408
0409
0410
0501
0502
0503
0504
0505
0506
0507
0508
(2)


Unit
(3)
Birds eggs, in shell, fresh,

preserved or cooked
Birds eggs, not in shell, and
egg yolks, fresh, dried, cooked
by steaming or by boiling in
water, moulded, frozen or
otherwise preserved, whether
or not containing added sugar
or other sweetening matter
Natural honey
Edible products of animal
origin, not
elsewhere
specified or included
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
1%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
CHAPTER 5
PRODUCT OF ANIMAL ORIGIN NOT ELSEWHERE SPECIFIED OR INCLUDED.
Human
hair,
unworked,
whether or not washed or
1%
0.15%
scoured; waste of human hair
Pigs, hogs or boars bristles
and hair; badger hair and
1%
0.15%
other brush making Hair;
waste of such bristles or hair
Omitted
Guts, bladders and stomachs
of animals (other than fish),
1%
0.15%
whole and pieces thereof,
fresh, chilled, frozen, salted,
in brine, dried or smoked
Skins and other parts of birds,
with their feathers or down,
feathers and parts of feathers
(whether or not with trimmed
edges) and down, not further
1%
0.15%
worked
than
cleaned,
disinfected or treated for
preservation; powder and
waste of feathers or parts of
feathers
Bones
and
horn-cores,
unworked, defatted, simply
prepared (but not cut to
1%
0.15%
shape), treated with acid or
degelatinised powder and
waste of these products
Ivory, tortoise-shell, whalebone and whalebone hair,
horns, antlers, hooves, nails,
1%
0.15%
claws and beaks, unworked or
simply prepared but not cut to
shape; powder and waste of
these products
1%
0.15%
Coral and similar materials,
Tariff Item
(1)
0509
0510
0511
(2)


Unit
(3)
unworked or simply prepared

but not otherwise worked;
shells of molluscs, crustaceans
or echinoderms and cuttlebone, unworked or simply
prepared but not cut to shape,
powder and waste thereof
Omitted
Ambergris, castoreum, civet
and musk; cantharides; bile,
whether or not dried; glands
and other animal products
used in the preparation of
pharmaceutical
products,
fresh, chilled, frozen or
otherwise
provisionally
preserved
Animal
products
not
elsewhere
specified
or
included; dead animals of
chapter 1 or 3, unfit for
human consumption
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
1%
0.15%
1%
0.15%
CHAPTER 6
LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE; CUT FLOWERS AND
ORNAMENTAL FOLIAGE
Bulbs, tubers, tuberous roots,
corms, crowns and rhizomes,
dormant, in growth or in
1%
0.15%
0601
flower; chicory plants and
roots other than roots of
heading 1212
Other live plants (including
1%
0.15%
0602
their roots), cuttings and slips;
mushroom spawn
Cut flowers and flower buds
of a kind suitable for bouquets
or for ornamental purposes,
1%
0.15%
0603
fresh, dried, dyed, bleached,
impregnated or otherwise
prepared
Foliage, branches and other
parts of plants, without
flowers or flower buds and
grasses, mosses and lichens,
being goods of a kind suitable
1%
0.15%
0604
for
bouquets
or
for
ornamental purpose, fresh,
dried,
dyed,
bleached,
impregnated or otherwise
prepared
CHAPTER 7
EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS
Tariff Item
(1)
(2)
0701
0702
Potatoes, fresh or chilled

Tomatoes, fresh or chilled
Onions, shallots, garlic, leeks
and
other
alliaceous
vegetables, fresh or chilled
Cabbages,
cauliflowers,
kohlrabi, kale and similar
edible brassicas, fresh or
chilled
Lettuce (Lactucasativa) and
Chicory (Cichorium spp.),
fresh or chilled
Carrots,
turnips,
salad
beetroot, salsify, celeriac,
radishes and similar edible
roots, fresh or chilled
Cucumbers or gherkins, fresh
or chilled
Leguminous
vegetables,
shelled or unshelled, fresh or
chilled
Other vegetables, fresh or
chilled
Vegetables (uncooked or
cooked by steaming or boiling
in water), frozen
Vegetables
provisionally
preserved (for example, by
sulphur dioxide gas, in brine,
in sulphur water or in other
preservative solutions), but
unsuitable in that state for
immediate consumption
Dried vegetables, whole, cut,
sliced, broken, or in powder,
but not further prepared
Dried leguminous vegetables,
shelled, whether or not
skinned or split
Manioc, arrowroot, salep,
jerusalem artichokes, sweet
potatoes and similar roots and
tubers with high starch or
inulin content, fresh, chilled,
frozen or dried, whether or
not sliced or in the form of
pellets; sago pith
0703
0704
0705
0706
0707
0708
0709
0710
0711
0712
0713
0714
0801


Unit
(3)
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
1%
1%
0.15%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
CHAPTER 8
EDIBLE FRUITS AND NUTS, PEEL OF CITRUS FRUIT OR MELONS
Coconuts, brazil nuts and
1%
0.15%
cashew nuts, fresh or dried,
whether or not shelled or
Tariff Item
(1)
0802
0803
0804
0805
0806
0807
0808
0809
0810
0811
0812
0813
0814
0901
0902
090201
(2)


Unit
(3)
peeled
Other nuts, fresh or dried,
whether or not shelled or
peeled
Bananas, including plantains,
fresh or dried
Dates,
figs,
pineapples,
avocados, guavas, mangoes,
and mangosteens,freshordried
Citrus fruit, fresh or dried
Grapes, fresh or dried
Melons
(including watermelons) andpapaws (papayas),
fresh
Apples, pears and quinces,
fresh
Apricots, cherries, peaches
(including nectarines), plums
and soles, fresh
Other fruit, fresh
Fruit and nuts, uncooked or
cooked by steaming or boiling
in water, frozen, whether or
not containing added sugar or
other sweetening matter
Fruit and nuts provisionally
preserved (for example, by
sulphur dioxide gas, in brine,
in sulphur water or in other
preservative solutions), but
unsuitable in that state for
immediate consumption
Fruit, dried, other than that of
headings 0801 to 0806;
mixtures of nuts or dried
fruits of this chapter
Peel of citrus fruit or melons
(including
watermelons),
fresh,
frozen,
dried
or
provisionally preserved in
brine, in sulphur water or in
other preservative solutions
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
1%
0.15%
1%
0.15%
1%
0.15%
1%
1%
0.15%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
CHAPTER 9
COFFEE, TEA, MATE AND SPICES
Coffee, whether or not
roasted
or decaffeinated;
1%
coffee husks and skins;
coffee substitutes containing
coffee in any proportion
Tea, whether or not flavoured
Tea in consumer packs/OTS
Kg
2%
can including tea bags
0.15%
11
0.7%
3.9
Tariff Item
(1)
(2)
090299
0903
Others
Mate
Pepper of the genus piper;
dried or crushed or ground
fruits of the genus Capsicum
or of the genus Pimenta
Vanilla
Cinnamon and cinnamon-tree
flowers
Cloves (whole fruit, cloves
and stems)
Nutmeg,
mace
and
cardamoms
Seeds of anise, badian, fennel,
coriander, cumin or caraway;
juniper berries
Ginger, saffron, turmeric
(curcuma), thyme, bay leaves,
curry and other spices
0904
0905
0906
0907
0908
0909
0910


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
(3)
1%
1%
0.15%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
CHAPTER 10
CEREALS
1001
100101
100199
1002
1003
1004
1005
1006
100601
100602
100603
100604
100699
1007
Wheat and meslin

Wheat
Meslin
Rye
Barley
Oats
Maize (corn)
Rice
Rice, packed in plastic bags
including bags constructed of a
laminate of plastic with paper
and/or aluminium, of upto 5 Kg
net weight
and/or aluminium, of more than
5 Kg and upto 10 Kg net weight
and/or aluminium, of more
than 10 Kg and upto 20 Kg net
weight
and/or aluminium, of more
than 20 Kg net weight
Others
Grain sorghum
Nil
1%
1%
1%
1%
1%
Nil
0.15%
0.15%
0.15%
0.15%
0.15%
MT
133
20
MT
100
15
MT
70
10.5
MT
50
7.5
Nil
1%
Nil
0.15%
Tariff Item
(1)
(2)
1008
Buckwheat, millet and canary

seeds; other cereals


Unit
(3)
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
1%
0.15%
CHAPTER 11
PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN.
1%
0.15%
1101
Wheat or meslin flour
Cereal flours other than that
1%
0.15%
1102
of wheat or meslin
Cereal groats, meal and
1%
0.15%
1103
pellets
Cereal
grains
otherwise
worked (for example, hulled,
rolled, flaked, pearled, sliced,
1%
0.15%
1104
or kibbled), except rice of
heading 1006; germ of cereals,
whole,rolled, flaked or ground
Flour, meal, powder, flakes,
1%
0.15%
1105
granules, and pellets of
potatoes
Flour, meal and powder of the
dried leguminous vegetables
of heading 0713, of sago or of
1%
0.15%
1106
roots or tubers of heading
0714 or of the products of
Chapter 8
1%
0.15%
1107
Malt, whether or not roasted
1%
0.15%
1108
Starches; inulin
Wheat gluten, whether or not
1%
0.15%
1109
dried
CHAPTER 12
OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT;
INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER
Soya beans, whether or not
1%
0.15%
1201
broken
Ground-nuts, not roasted or
1%
0.15%
1202
otherwise cooked, whether or
not shelled or broken
1%
0.15%
1203
Copra
Linseed, whether or not
1%
0.15%
1204
broken
Rape or colza seeds, whether
1%
0.15%
1205
or not broken
Sunflower seeds, whether or
1%
0.15%
1206
not broken
Other oil seeds oleaginous
1%
0.15%
1207
fruits, whether or not broken
1208
1209
Flours and meals of oil seeds

or oleaginous fruits, other
than those of mustard
Seeds, fruit and spores, of a
kind used for sowing
1%
0.15%
1%
0.15%
Tariff Item
(1)
1210
1211
1212
1213
1214
1301
1302
130201
130299
(2)


Unit
(3)
Hop cones, fresh or dried,

whether or not ground,
powdered or in the form of
pellets; lupulin
Plants and parts of plants
(including seeds and fruits), of
a kind used primarily in
perfumery, in pharmacy or
for insecticidal, fungicidal or
similar purpose, fresh or
dried, whether or not cut,
crushed or powdered
Locust beans, seaweeds and
other algae, sugar beet nad
sugarcane, fresh, chilled,
frozen or dried, whether or
not ground; fruit stones and
kernels and other vegetable
products (including unroasted
chicory roots of the variety
Ci-chorium intybus sativum)
of a kind used primarily for
human consumption, not
elsewhere
specified
or
included
Cereal straw and husks,
unprepared, whether or not
chopped, ground, pressed or
in the form of pellets
Swedes, mangolds, fodder
roots, hay, lucerne (alfalfa),
clover, sainfoin, forage kale,
lupines, vetches and similar
forage products, whether or
not in the form of pellets
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
1%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
CHAPTER 13
LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS
Lac; natural gums, resins,
1%
0.15%
gum-resins and oleoresins
(for example, balsams)
Vegetable saps and extracts;
pectic substances, pectinates
and pectates; Agar-agar and
other
mucilages
and
thickeners, whether or not
modified,
derived
from
vegetable products
Guar Gum in any form
MT
0.75%
1276
0.1%
Others
MT
1%
770
0.15%
CHAPTER 14
VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS,
NOT ELSEWHERE SPECIFIED OR INCLUDED.
10
170.1
115.5
Tariff Item
(1)
1401
1402
1403
1404
(2)


Unit
(3)
Vegetable material of a kind

used primarily for plaiting
(for
example,
bamboos,
rattans, reeds, rushes, osier,
raffia, cleaned, bleached or
dyed cereal straw, and lime
bark)
Omitted
Omitted
Vegetable
products
not
elsewhere
specified
or
included
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
1%
0.15%
1%
0.15%
CHAPTER 15
ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS;
PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
Pig fat (including lard) and
1%
0.15%
1501
poultry fat, other than that of
heading 0209 or 1503
Fats of bovine animals, sheep
1%
0.15%
1502
or goats, other than those of
heading 1503
Lard stearin, lard oils,
oleostearin,
oleo-oil
and
1%
0.15%
1503
tallow oil,not emulsified or
mixed or otherwise prepared
Fats and oils and their
fractions, of fish or marine
1504
mammals, whether or not
refined, but not chemically
modified
150401
Fish oil
Kg
2.7%
2.7
0.4%
150499
Others
1%
0.15%
Wool grease and fatty
1%
0.15%
1505
substances derived therefrom
(including lanolin)
Other animal fats and oils and
their fractions,whether or not
1%
0.15%
1506
modified
Soya-bean oil and its frac1%
0.15%
1507
tions, whether or not refined,
but not chemically modified
Ground-nut oil and its
fractions, whether or not
1%
0.15%
1508
modified
Olive oil and its fractions,
1%
0.15%
1509
whether or not refined, but
not chemically modified
Other oils and their fractions
1%
0.15%
1510
obtained solely from olives,
11
0.4
Tariff Item
(1)
1511
1512
1513
1514
1515
1516
1517
1518
(2)


Unit
(3)
not
chemically modified,
including blends of these oils
or fractions with oils or
fractions of heading 1509
Palm oil and its fractions,
Sunflower seed, safflower or
cotton seed oil and their
fractions thereof,whether or
not
refined,
but
not
chemically modified
Coconut (copra), palm kernel
or babassu oil and fractions
thereof, whether or not
modified
Rape, colza or mustard oil
and its fractions thereof,
Other fixed vegetable fats and
oils (including jojoba oil) and
their fractions, whether or not
modified
Animal or vegetable fats and
oils and
their fractions,
partly
or
wholly
hydrogenated, inter-esterified,
re-esterified or elaidinised,
not further prepared
Margarine; edible mixture or
preparations of animal or
vegetable fats or oils or of
fractions of different fats or
oils of this Chapter, other
than edible fats or oils or their
fractions of heading 1516
Animal or vegetable fats and
oils and their fractions,
boiled, oxidised, dehydrated,
sulphu-rised,
blown,
polymerised by heat in
vacuum or in inert gas or
otherwise
chemically
modified, excluding those of
heading
1516;
inedible
mixtures or preparations of
animal or vegetable fats or
oils or of fractions of different
12
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
1%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
Tariff Item
(1)
1519
1520
1521
1522
1601
1602
1603
160301
160399
1604
160401
160499
1605
160501
160502
160503
160504
160505
160599
(2)


Unit
(3)
fats or oils of this Chapter,

not elsewhere specified or
included
Omitted
Glycerol, crude; glycerol
waters and glycerol lyes
Vegetable waxes (other than
triglycerides), Beeswax, other
insect waxes and spermaceti,
whether or not refined or
coloured
Degras: residues resulting
from the treatment of fatty
substances or animal or
vegetable waxes
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
1%
0.15%
1%
0.15%
1%
0.15%
CHAPTER 16
PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS,
MOLLUSCS OR OTHER AQUATIC INVERTEBRATES
Sausages
and
similar
products, of meat, meat offal
1%
0.15%
or blood; food preparations
based on these products
Other prepared or preserved
1%
0.15%
meat, meat offal or blood
Extracts and juices of meat,
fish or crustaceans, molluscs
or other aquatic invertebrates
Of fish or crustaceans in chilled
Kg
2.7%
14
0.4%
or frozen form
Others
1%
0.15%
Prepared or preserved fish,
caviar and caviar substitutes
prepared from fish eggs
Surimi fish paste
Kg
4%
12.3
0.4%
Others
1%
0.15%
Crustaceans, molluscs and
other aquatic invertebrates,
prepared or preserved
Shrimp/prawn in frozen form
other than Accelerated Freeze
Kg
4%
32
0.8%
Dried (AFD)
Accelerated
Freeze
Dried
Kg
3.6%
98
0.4%
(AFD) shrimp / prawn
Lobster / Crab
Kg
2.7%
27
0.4%
Pasteurised tinned chilled crab
Kg
4%
69
0.8%
meat
Others in chilled or frozen form
Kg
2.7%
14
0.4%
Others
1%
0.15%
CHAPTER 17
SUGARS AND SUGAR CONFECTIONERY
13
2.1
1.2
6.4
10.9
4
13.8
2.1
Tariff Item
(1)
1701
1702
1703
1704
(2)


Unit
(3)
Cane or beet sugar and

chemically pure sucrose, in
solid form
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 mixed with
natural honey; caramel
Molasses resulting from the
extraction or refining of sugar
Sugar
confectionery
(including white chocolate),
not containing cocoa
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
1%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
CHAPTER 18
COCOA AND COCOA PREPARATIONS
Cocoa beans, whole or
1%
0.15%
1801
broken, raw or roasted
Cocoa shells, husks, skins and
1%
0.15%
1802
other cocoa waste
Cocoa paste, whether or not
1%
0.15%
1803
defatted
1%
0.15%
1804
Cocoa butter, fat and oil
Cocoa powder, not containing
1%
0.15%
1805
added
sugar
or
other
sweetening matter
Chocolate and other food
1%
0.15%
1806
preparations containing cocoa
CHAPTER 19
PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS
Malt
extract;
food
preparations of flour, groats,
meal, starch or malt extract,
not containing cocoa or
containing less than 40%by
weight of cocoa calculated on
a totally defatted basis, not
elsewhere
specified
or
1%
0.15%
1901
included; food preparations
of goods of headings 0401 to
0404,not containing cocoa or
containing less than 5% by
weight of cocoa calculated on
a totally defatted basis, not
elsewhere
specified
or
included
Pasta, whether or not cooked
1%
0.15%
1902
or stuffed (with meat or other
substances)
or
otherwise
14
Tariff Item
(1)
1903
1904
1905
2001
2002
2003
2004
2005
(2)


Unit
(3)
prepared,
such
as
spaghettimacaroni, noodles,
lasagne, gnocchi, ravioli,
cannelloni;couscous, whether
or not prepared
Tapioca
and
substitutes
therefor
prepared
from
starch, in the form of flakes,
grains, pearls, siftings or in
similar forms
Prepared foods obtained by
the swelling or roasting of
cereals or cereal products (for
example, corn flakes); cereals
[other than maize (corn) ] in
grain form or in the form of
flakes or other worked grains
(except flour, groats and
meal),
pre-cooked
or
otherwise
prepared,
not
elsewhere
specified
or
included
Bread, pastry, cakes, biscuits
and other bakers wares,
whether or not containing
cocoa; communion wafers,
empty cachets of a kind
suitable for pharmaceutical
use, sealing wafers, rice paper
and similar products
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
1%
0.15%
1%
0.15%
1%
0.15%
CHAPTER 20
PREPARATION OF VEGETABLES, FRUITS, NUTS OR OTHER PARTS OF PLANTS
Vegetables, fruit, nuts and
other edible parts of plants,
1%
0.15%
prepared or preserved by
vinegar or acetic acid
Tomatoes
prepared
or
1%
0.15%
preserved otherwise than by
vinegar or acetic acid
Mushrooms and truffles,
prepared
or
preserved
1%
0.15%
otherwise than by vinegar or
acetic acid
Other vegetables prepared or
1%
0.15%
vinegar or acetic acid, frozen,
other than products of
heading 2006
Other vegetables prepared or
1%
0.15%
vinegar or acetic acid, not
frozen, other than products of
15
Tariff Item
(1)
2006
2007
2008
2009
2101
210101
210199
2102
2103
2104
(2)


Unit
(3)
Heading 2006
Vegetables, fruits, nuts, fruitpeel and other parts of plants,
preserved by sugar (drained,
glace or crystallised)
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
Fruit, nuts and other edible
parts of plants, otherwise
prepared or preserved,
added
sugar
or
other
sweetening matter or spirit,
included
Fruit juices (including grape
must) and vegetable juices,
unfermented
and
not
containing
added
spirit,
added
sugar
or
other
sweetening matter
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
1%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
CHAPTER 21
MISCELLANEOUS EDIBLE PREPARATIONS
Extracts,
essences
and
concentrates, of coffee, tea or
mate and preparations with a
basis of these products or with
a basis of coffee, tea or mate;
roasted chicory and other
roasted
coffee substitutes,
and extracts, essences and
concentrates thereof
Instant Coffee
Kg
2%
14
Others
1%
Yeasts (active or inactive);
other single cell microorganisms, dead (but not
1%
including vaccines of heading
3002);
prepared
baking
powders
Sauces and preparations
therefor, mixed condiments
1%
and
mixed
seasonings;
mustard flour and meal and
prepared mustard
Soups and broths and
1%
preparations
therefor,
16
0.7%
0.15%
0.15%
0.15%
0.15%
4.9
Tariff Item
(1)
2105
2106
2201
220101
220199
2202
2203
2204
2205
2206
2207
2208
2209
(2)


Unit
(3)
homogenized composite food

preparations
Ice cream and other edible
ice, whether or not containing
cocoa
Food
preparations
not
elsewhere
specified
or
included
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
1%
0.15%
1%
0.15%
CHAPTER 22
BEVERAGES, SPIRITS AND VINEGAR
Waters, including natural or
artificial mineral waters and
aerated waters, not containing
added
sugar
or
other
sweetening
matter
nor
flavoured; ice and snow
Bottled Water
1%
Others
Nil
Waters, including mineral
waters and aerated waters,
other sweetening matter or
1%
flavoured, and other nonalcoholic
beverages,
not
including fruit or vegetable
juices of heading 2009
1%
Beer made from malt
Wine
of
fresh
grapes,
including fortified wines;
1%
grape must other than that of
heading 2009
Vermouth and other wine of
1%
fresh grapes flavoured with
plants or aromatic substances
Other fermented beverages
(for example, cider, perry,
mead); mixtures of fermented
1%
beverages and non-alcoholic
beverages, not elsewhere
Undenatured ethyl alcohol of
an alcoholic strength by
volume of 80% vol. or
1%
higher; ethyl alcohol and
other spirits, denatured, of
any strength
Undenatured ethyl alcohol of
an alcoholic strength by
1%
volume of less than 80% vol;
spirit, liquors and other
spirituous beverages
1%
Vinegar and substitutes for
17
0.15%
Nil
0.15%
0.15%
0.15%
0.15%
0.15%
0.15%
0.15%
0.15%
Tariff Item
(1)
(2)


Unit
(3)
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
vinegar obtained from acetic

acid
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
2301
other aquatic invertebrates,
unfit for human consumption;
greaves
230101
Fish meal
Kg
2.7%
2.7
0.4%
0.4
230199
Others
1%
0.15%
Bran, sharps and other
residues, whether or not in
the form of pellets, derived
1%
0.15%
2302
from the sifting, milling or
other working of cereals or of
leguminous plants
Residues of starch manufacture and similar residues,
beet-pulp, bagasse and other
1%
0.15%
2303
waste of sugar manufacture,
brewing or distilling dregs
and waste, whether or not in
the form of pellets
Oil-cake and other solid
residues whether or not
1%
0.15%
2304
ground or in the form of
pellets, resulting from the
extraction of soyabean oil
Oil-cake and other solied
residues, whether or not
1%
0.15%
2305
extraction of ground-nut oil
Oil-cake and other solid
residues, whether or not
1%
0.15%
2306
extraction of vegetable fats or
oils, other than those of
1%
0.15%
2307
Wine lees; argol
Vegetable
materials
and
vegetable waste, vegetable
residues and by products,
1%
0.15%
2308
whether or not in the form of
pellets, of a kind used in
animal feeding, not elsewhere
Preparations of a kind used in
1%
0.15%
2309
animal feeding
18
Tariff Item
(1)
(2)


Unit
(3)
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
CHAPTER 24
TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
Unmanufactured
tobacco;
1%
0.15%
2401
tobacco refuse
Cigar, cheroots, cigarillos and
1%
0.15%
2402
cigarettes, of tobacco or of
tobacco substitutes
Other manufactured tobacco
and manufactured tobacco
1%
0.15%
2403
substitute; homogenized or
reconstituted
tobacco;
tobacco extract and essences
CHAPTER 25
SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT
Salt (including table salt and
denatured salt) and pure
sodium chloride, whether or
2501
not in aqueous solution or
containing added anti-caking
or free flowing agents; sea
water
Common salt (including iodised
250101
salt) in HDPE/LDPE/PP pack/
1%
0.15%
bags
250199
Others
Nil
Nil
Nil
Nil
2502
Unroasted iron pyrites
Sulphur of all kinds, other
than
sublimed
sulphur,
Nil
Nil
2503
precipitated sulphur and
colloidal sulphur
2504
Natural graphite
Carbofoil of various grades
250401
(chemically
acid
treated
1%
0.15%
graphite)
250499
Others
Nil
Nil
Natural sands of all kinds,
whether or not coloured,
Nil
Nil
2505
other than metal-bearing
sands of Chapter 26
Quartz (other than natural
sands); quartzite, whether or
not roughly trimmed or
Nil
Nil
2506
merely cut, by sawing or
otherwise, into blocks or slabs
of a rectangular (including
square) shape
Kaolin and other kaolinic
2507
clays, whether or not calcined
Calcined kaolin packed in
250701
1%
0.15%
LDPE/HDPE/PP bags
250799
Others
Nil
Nil
2508
Other clays (not including
19
Tariff Item
(1)
250801
250899
2509
2510
2511
2512
2513
2514
2515
2516
(2)


Unit
(3)
expanded clays of heading

6806), andalusipe, kyanite and
sillimanite, whether or not
calcined; mullite; chamotte or
dinas earths
Processed Bentonite
Others
Chalk
Natural calcium phosphates,
natural aluminium calcium
phosphates and phosphatic
chalk
Natural 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 gravity of 1 or less
Pumice stone; emery; natural
corundum, natural garnet
and other natural abrasives,
whether or not heat-treated
Slate, whether or not roughly
trimmed or merely cut, by
sawing or otherwise, into
blocks or slabs of a
rectangular
(including
square) shape
Marble, travertine, ecaussine
and
other
calcareous
monumental or building stone
of an apparent specific
gravity of 2.5 or more, and
alabaster, whether or not
roughly trimmed or merely
cut, by sawing or otherwise,
into blocks or slabs of a
rectangular
(including
square) shape
Granite, porphyry, basalt,
sandstone
and
other
monumental
or
building
stone, whether or not roughly
trimmed or merely cut, by
sawing or otherwise, into
blocks or slabs of a
20
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
1%
Nil
Nil
0.15%
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Tariff Item
(1)
2517
2518
2519
2520
2521
2522
2523
(2)


Unit
(3)
rectangular
(including
square) shape
Pebbles, gravel, broken or
crushed stone, of a kind
commonly used for concrete
aggregates, for road metalling
or for railway or other
ballast, shingle and flint,
whether or not heat-treated;
macadam of slag, dross or
similar
industrial
waste,
whether or not incorporating
the materials cited in the first
part of the heading; tarred
macadam;
granules,
chippings and powder, of
stones of heading 2515 or
2516, whether or not heattreated
Dolomite, whether or not
calcined or sintered, including
dolomite roughly trimmed or
square)
shape;
dolomite
ramming mix
Natural
magnesium
carbonate (magnesite); fused
magnesia;
deadburned
(sintered) magnesia, whether
or not containing small
quantities of other oxides
added before sintering; other
magnesium oxide, whether or
not pure
Gypsum; anhydrite; plasters
(consisting of calcined gypsum
or calcium sulphate) whether
or not coloured, with or
without
small
quantities
accelerators or retarders
Limestone flux; limestone and
other calcareous stones, of a
kind
used
for
the
manufacture of lime or
cement
Quicklime, slaked lime and
hydraulic lime, other than
calcium oxide and hydroxide
of heading 2825
Portland cement, aliminous,
21
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
1%
1%
Tariff Item
(1)
2524
2525
2526
2527
2528
2529
2530


Unit
(2)
(3)
slag cement, supersulphate

cement and similar hydraulic
cement, whether or not
coloured or in the form of
clinkers
Asbestos
Mica, including splittings;
mica waste
Natural steatite, whether or
not roughly trimmed or
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 H3BO3
Calculated on the dry weight
Feldspar; leucite; nepheline
and
nepheline
syenite;
fluorspar
Mineral substances not elsewhere specified or included
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
CHAPTER 26
ORES, SLAG AND ASH
2601
260101
260199
2602
2603
2604
2605
2606
260601
260699
2607
2608
2609
2610
Iron ores and concentrates,

including roasted iron pyrites
Iron ore Pellets
Others
Manganese
ores
and
concentrates,
including
ferruginous manganese ores
and concentrates with a
manganses content of 20% or
more, calculated on the dry
weight
Copper ores and concentrates
Nickel ores and concentrates
Cobalt ores and concentrates
Aluminium
ores
and
concentrates
Calcined bauxite
Others
Lead ores and concentrates
Zinc ores and concentrates
Tin ores and concentrates
Chromium
ores
and
22
1%
Nil
1%
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
1%
Nil
Nil
Nil
Nil
Nil
0.15%
Nil
Nil
Nil
Nil
Nil
Tariff Item
(1)
2611
2612
2613
2614
2615
2616
2617
2618
2619
2620
2621
2701
2702
2703
2704
2705
(2)


Unit
(3)
concentrates
Tungsten
ores
and
concentrates
Uranium
ores
and
concentrates
Molybdenum
ores
and
concentrates
Titanium
ores
and
concentrates
Niobium,
tantalum,
vanadium or zirconium ores
and concentrates
Preciousmetal
ores
and
concentrates
Other ores and concentrates
Granulated slag (slag sand)
from the manufacture of iron
or steel
Slag, dross (other than
granulated slag), scaling and
other
waste
from
the
manufacture of iron or steel
Slag, ash and residues (other
than from the manufacture of
iron or steel), containing
arsenic,metal
or
their
compounds
Other slag, and ash, including
seaweed ash (kelp); ash and
residues from the incineration of municipal waste
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
1%
1%
Nil
Nil
Nil
Nil
Nil
Nil
CHAPTER 27
MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION;
BITUMINOUS SUBSTANCES; MINERAL WAXES
Coal; Briquettes, ovoids and
Nil
Nil
similar
solid
fuels
manufactured from coal
Lignite, whether or not
Nil
Nil
agglomerated, excluding jet
Peat (including peat litter),
Nil
Nil
whether or not agglomerated
Coke and semi-coke of coal, of
lignite or of peat, whether or
Nil
Nil
not agglomerated; retort
carbon
Coal gas, water gas, producer
gas and similar gases, other
Nil
Nil
than petroleum gases and
other gaseous hydrocarbons
23
Tariff Item
(1)
2706
2707
2708
2709
2710
271001
271099
2711
2712
2713
271301
271399
2714
(2)


Unit
(3)
Tar distilled from coal, from

lignite or from peat and other
mineral tars, whether or not
dehydrated or partially distilled, 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 nonaromatic constituents
Pitch and pitch coke, obtained
from coal tar or from other
mineral tars
Petroleum oils and oils
obtained from bituminous
minerals, crude
Petroleum oils and oils
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
processes, whether or not
coloured
Petroleum coke, petroleum
bitumen and other residues of
petroleum oils or of oils
minerals
Calcined petroleum coke
Others
Bitumen and asphalt, natural;
bituminous or oil shale and
tar sands; asphaltites and
24
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
1.5%
Nil
1.5%
Nil
Nil
Nil
Nil
Nil
1.1%
Nil
1.1%
Nil
Nil
Nil
Tariff Item
(1)
(2)


Unit
(3)
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
asphaltic rocks
2715
Bituminous mixtures based on

natural asphalt, on natural
bitumen,
on
petroleum
bitumen, on mineral tar or on
mineral
tar
pitch
(for
example, bituminous mastics,
cut backs)
Electrical energy
Nil
Nil
Nil
Nil
CHAPTER 28
INORGANIC CHEMICALS; ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RAREEARTH METALS, OF RADIOACTIVE ELEMENTS OR OF ISOTOPES
Fluorine, chlorine, bromine
1.1%
1.1%
2801
and iodine
Sulphur,
sublimed
or
1.1%
1.1%
2802
precipitated; colloidal sulphur
Carbon (carbon blacks and
other forms of carbon not
1.1%
1.1%
2803
elsewhere
specified
or
included)
Hydrogen, rare gases and
1.1%
1.1%
2804
other non-metals
Alkali
or
alkaline-earth
metals; rare-earth metals,
1.1%
1.1%
2805
scandium
and
yttrium,
whether or not intermixed or
interalloyed; mercury
Hydrogen
chloride
1.1%
1.1%
2806
(hydrochloric
acid);
chlorosulphuric acid
1.1%
1.1%
2807
Sulphuric acid; oleum
1.1%
1.1%
2808
Nitric acid; sulphonitric acids
Diphosphorus
pentaoxide;
phosphoric
acid;
1.1%
1.1%
2809
polyphosphoric
acids,
whether or not chemically
defined
1.1%
1.1%
2810
Oxides of boron; boric acids
Other inorganic acids and
1.1%
1.1%
2811
other
inorganic
oxygen
compounds of non-metals
Halides and halide oxides of
1.1%
1.1%
2812
non-metals
Sulphides of non-metals;
1.1%
1.1%
2813
commercial
phosphorus
trisulphide
Ammonia, anhydrous or in
1.1%
1.1%
2814
aqueous solution
2815
Sodium hydroxide (caustic
soda); potassium hydroxide
1.1%
1.1%
(caustic potash); peroxides of
sodium or potassium
2716
25
Tariff Item
(1)
2816
2817
2818
2819
2820
2821
2822
2823
2824
2825
2826
2827
2828
2829
2830
2831
2832
2833
2834
(2)


Unit
(3)
Hydroxide and peroxide of

magnesium;
oxides,
hydroxides and peroxides, of
strontium or barium
Zinc oxide; zinc peroxide
Artificial corundum, whether
or not chemically defined;
aluminium oxide; aluminium
hydroxide
Chromium
oxides
and
hydroxides
Manganese oxides
Iron oxides and hydroxides;
earth colours containing 70%
or more by weight of
combined iron evaluated as
Fe2O3
Cobalt oxides and hydroxides;
commercial cobalt oxides
Titanium oxides
Lead oxides; red lead and
orange lead
Hydrazine and hydroxylamine and their inorganic
salts; other inorganic bases;
other
metal
oxides,
hydroxides and peroxides
Fluorides;
fluorosilicates,
fluoroaluminates and other
complex fluorine salts
Chlorides, chloride oxides and
chloride
hydroxides;
bromides and bromide oxides;
iodides and iodide oxides
Hypochlorites;
commercial
calcium
hypochlorites;
chlorites; hypobromites
Chlorates and perchlorates;
bromates and perbromates;
iodates and periodates
Sulphides;
polysulphides,
defined
Dithionites and sulphoxylates
Sulphites; thiosulphates
Sulphates; alums; peroxosulphates (persulphates)
Nitrites; nitrates
26
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
1.1%
1.1%
1.1%
1.1%
1.1%
1.1%
1.1%
1.1%
1.1%
1.1%
1.1%
1.1%
1.1%
1.1%
1.1%
1.1%
1.1%
1.1%
1.1%
1.1%
1.1%
1.1%
1.1%
1.1%
1.1%
1.1%
1.1%
1.1%
1.1%
1.1%
1.1%
1.1%
1.1%
1.1%
1.1%
1.1%
1.1%
1.1%
Tariff Item
(1)
2835
2836
2837
2838
2839
2840
2841
2842
2843
2844
2845
2846
2847
2848
(2)


Unit
(3)
Phosphinates
(hypophosphites),
phosphonates
(phosphites) and phosphates;
polyphosphates, whether or
not chemically defined
Carbonates;
peroxocarbonates (percarbonates);
commercial
ammonium
carbonate
containing
ammonium carbamate
Cyanides, cyanide oxides and
complex cyanides
Deleted
Silicates; commercial alkali
metal silicates
Borates;
peroxoborates
(perborates)
Salts of oxometallic or
peroxometallic acids
Other salts of inorganic acids
or peroxoacids, (including
aluminosilicates whether or
not chemically defined), other
than azides
Colloidal precious metals;
inorganic
or
organic
compounds
of
precious
metals, whether or not
chemically defined; amalgams
of precious metals
Radioactive
chemical
elements and radioactive
isotopes (including the fissile
or fertile chemical elements
and isotopes) and their
compounds; mixtures and
residues containing these
products
Isotopes other than those of
heading 2844; compounds,
inorganic or organic, of such
isotopes, whether or not
chemically defined
Compounds, inorganic or
organic, of rare-earth metals,
of yttrium or of scandium or
of mixtures of these metals
Hydrogen peroxide, whether
or not solidified with urea
Phosphides, whether or not
chemically defined, excluding
ferrophosphorus
27
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
1.1%
1.1%
1.1%
1.1%
1.1%
1.1%
1.1%
1.1%
1.1%
1.1%
1.1%
1.1%
1.1%
1.1%
Nil
Nil
Nil
Nil
1.1%
1.1%
1.1%
1.1%
1.1%
1.1%
1.1%
1.1%
Tariff Item
(1)
2849
2850
2851
2852
2853
2901
2902
2903
2904
2905
2906
2907
290701
290799
2908
(2)


Unit
(3)
Carbides, whether or not

chemically defined
Hydrides, nitrides, azides,
silicides and borides, whether
or not chemically defined,
other than compounds which
are also carbides of heading
2849
Deleted
Inorganic
or
organic
compoundsof
mercury,
defined, excluding amalgams
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
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
1.1%
1.1%
1.1%
1.1%
1.1%
1.1%
1.1%
1.1%
CHAPTER 29
ORGANIC CHEMICALS
1.5%
Acyclic hydrocarbons
1.5%
Cyclic hydrocarbons
Halogenated derivatives of
1.5%
hydrocarbons
Sulphonated, nitrated or
nitrosated
derivatives
of
1.5%
hydrocarbons, whether or not
halogenated
Acyclic alcohols and their
halogenated,
sulphonated,
1.5%
nitrated
or
nitrosated
derivatives
Cyclic alcohols and their
halogenated,
sulphonated,
1.5%
nitrated
or
nitrosated
derivatives
Phenols; phenol-alcohols
Para Cresol
Kg
2%
Others
1.5%
Halogenated,
sulphonated,
nitrated
or
nitrosated
1.5%
derivatives of phenols or
phenol-alcohols
28
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
6.3
2%
1.5%
1.5%
6.3
Tariff Item
(1)
2909
2910
2911
2912
291201
291299
2913
2914
2915
2916
(2)
Ethers, ether-alcohols, etherphenols,

ether-alcoholphenols, alcohol peroxides,
ether
peroxides,
ketone
peroxides (whether or not
chemically defined), and their
halogenated,
sulphonated,
nitrated
or
nitrosated
derivatives
Epoxides,
epoxyalcohols,
epoxyphenols and expoxyethers,
with
a
threemembered ring, and their
halogenated,
sulphonated,
nitrated
or
nitrosated
derivatives
Acetals
and
hemiacetals,
whether or not with other
oxygen function, and their
halogenated,
sulphonated,
nitrated
or
nitrosated
derivatives
Aldehydes, whether or not
with other oxygen function;
cyclic polymers of aldehydes;
paraformaldehyde
Para Anisic Aldehyde
Others
Halogenated,
sulphonated,
nitrated
or
nitrosated
derivatives of products of
heading 2912
Ketones
and
Quinones,
whether or not with other
oxygen function, and their
halogenated,
sulphonated,
nitrated
or
nitrosated
derivatives
Saturated
acyclic
monocarboxylic acids and their
anhydrides, halides, peroxides
and peroxyacids; their halogenated, sulphonated, nitrated
or nitrosated derivatives
Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic
acids,
their
and
peroxyacids;
their
halogenated,
sulphonated,
nitrated
or
nitrosated
derivatives


Unit
(3)
Kg
29
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.8%
1.5%
13.6
1.8%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
13.6
Tariff Item
(1)
2917
2918
2919
2920
2921
2922
2923
2924
2925
2926
2927
2928
2929
2930
2931
(2)


Unit
(3)
Polycarboxylic acids, their

and
peroxyacids;
their
halogenated,
sulphonated,
nitrated
or
nitrosated
derivatives
Carboxylic
acids
with
additional oxygen function
and their anhydrides, halides,
peroxides and peroxyacids;
their
halogenated,
sulphonated,
nitrated
or
nitrosated derivatives
Phosphoric esters and their
salts,
including
lactophosphates;
their
halogenated,
sulphonated,
nitrated
or
nitrosated
derivatives
Esters of other inorganic acids
of non-metals
(excluding
esters of hydrogen halides)
and
their
salts;
their
halogenated,
sulphonated,
nitrated
or
nitrosated
derivatives
Amine- function compounds
Oxygen-function
aminocompounds
Quaternary ammonium salts
and hydroxides; lecithins and
other
phosphoaminolipids,
defined
Carboxyamide-function
compounds; amide-function
compounds of carbonic acid
Carboxyimide-function
compounds
(including
saccharin and its salts) and
imine-function compounds
Nitrile-function compounds
Diazo-, azo- or
azoxyCompounds
Organic derivatives of
hydrazine or of
hydroxylamine
Compounds
with
other
nitrogen function
Organo-sulphur compounds
Other
organo-inorganic
compounds
30
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
Tariff Item
(1)
2932
2933
2934
2935
2936
2937
2938
2939
2940
2941
2942
3001
(2)


Unit
(3)
Heterocyclic compounds with

oxygen hetero-atom (s) only
Heterocyclic compounds with
nitrogen hetero-atom (s) only
Nucleic acids and their salts;
defined; other heterocyclic
compounds
Sulphonamides
Provitamins and vitamins,
natural or reproduced by
synthesis (including natural
concentrates),
derivatives
thereof used primarily as
vitamins, and intermixtures of
the foregoing, whether or not
in any solvent
Hormones,
prostaglandins,
thromboxanes and leukotrienes, natural or reproduced
by synthesis; derivatives and
structural analogues thereof,
including chain modified
polypeptides, used primarily
as hormones
Glycosides,
natural
or
reproduced by synthesis and
their salts, ethers, esters and
other derivatives
Vegetable alkaloids, natural
or reproduced by synthesis,
and their salts, ethers, esters
and other derivatives
Sugars, chemically pure, other
than sucrose, lactose, maltose,
glucose and fructose; sugar
ethers, sugar acetals and
sugar esters, and their salts,
other than products of
headings 2937, 2938 or 2939
Antibiotics
Other organic compounds
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
CHAPTER 30
PHARMACEUTICAL PRODUCTS
Glands and other organs for
organo-therapeutic
uses,
dried,
whether
or
not
powdered; extracts of glands
Nil
or other organs or of their
secretions
for
organo
therapeutic uses; heparin and
its salts; other human or
31
1.5%
1.5%
Nil
Tariff Item
(1)
3002
3003
3004
3005
300501
300599
3006
(2)
animal substances prepared

for
therapeutic
or
prophylactic
uses,
not
elsewhere
specified
or
included
Human blood; animal blood
prepared for therapeutic,
prophylactic or diagnostic
uses; antisera and other blood
fractions and immunological
products, whether or not
modified or obtained by
means of biotechnological
processes; vaccines, toxins,
cultures of microorganisms
(excluding yeasts) and similar
products
Medicaments
(excluding
goods of heading 3002,3005 or
3006) consisting of two or
more constituents which have
been mixed together for
therapeutic or prophylactic
uses, not put up in measured
doses or in forms or packing
for retail sale
Medicaments
(excluding
goods of heading 3002, 3005
or 3006) consisting of mixed
or unmixed products for
therapeutic or prophylactic
uses, put up in measured
doses (including those in the
form
of
transdermal
administration systems) or in
forms or packings for retail
sale
Wadding, gauze, bandages
and similar articles (for
example, dressings, adhesive
plasters, poultices), impregnated or coated with pharmaceutical substances or put up
in forms or packings for retail
sale for medical, surgical,
dental or veterinary purposes
Gauge swabs, labsponge, abdominal swabs/pads, gauge rolls
Others
Pharmaceutical
goods
specified in note 4 to this
Chapter


Unit
(3)
Kg
32
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
Nil
Nil
1.5%
1.5%
1.5%
1.5%
5.1%
36
1.3%
1.5%
1.5%
1.5%
1.5%
9.2
Tariff Item
(1)
(2)


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
(3)
CHAPTER 31
Nil
Nil
CHAPTER 32
TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND
OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND OTHER MASTICS; INKS
Tanning extracts of vegetable
origin; tannins and their salts,
1.5%
1.5%
3201
ethers, esters and other
derivatives
Synthetic organic tanning
substances; inorganic tanning
substances;
tanning
1.5%
1.5%
3202
preparations, whether or not
containing natural tanning
substances;
enzymatic
preparations for pre-tanning
Colouring matter of vegetable
or animal origin (including
dyeing extracts but excluding
animal black), whether or not
1.5%
1.5%
3203
chemically
defined;
preparations as specified in
Note 3 to this Chapter based
on colouring matter of
vegetable or animal origin
Synthetic organic colouring
matter, whether or not
chemically defined; preparations as specified in Note 3 to
this Chapter based on
1.5%
1.5%
3204
synthetic organic colouring
matter; synthetic organic
products of a kind used as
fluorescent brightening agents
or as luminophores, whether
or not chemically defined
Colour lakes; preparations as
1.5%
1.5%
3205
specified in Note 3 to this
Chapter based on colour lakes
Other
colouring
matter;
preparations as specified in
Note 3 to this Chapter, other
than those of headings 3203,
1.5%
1.5%
3206
3204 or 3205; inorganic
products of a kind used as
luminophores, whether or not
chemically defined
Prepared pigments, prepared
opacifiers
and
prepared
1.5%
1.5%
3207
colours, vitrifiable enamels
and glazes, engobes (slips),
liquid lustres and similar
31
FERTILIZERS
33
Tariff Item
(1)
3208
3209
3210
3211
3212
3213
3214
(2)


Unit
(3)
preparations, of a kind used in

the ceramic enamelling or
glass industry; glass frit and
other glass, in the form of
powder, granules or flakes
Paints
and
varnishes
(including
enamels
and
lacquers) based on synthetic
polymers
or
chemically
modified natural polymers,
dispersed or dissolved in a
non-aqueous
medium;
solutions as defined in Note 4
to this Chapter
Paints
and
varnishes
(including
enamels
and
lacquers) based on synthetic
polymers
or
chemically
modified natural polymers,
dispersed or dissolved in an
aqueous medium
Other paints and varnishes
(including enamels, lacquers
and distempers); prepared
water pigments of a kind used
for finishing leather
Prepared driers
Pigments (including metallic
powders and flakes) dispersed
in non-aqueous media, in
liquid or paste form, of a kind
used in the manufacture of
paints (including enamels);
stamping foils; dyes and other
colouring matter put up in
forms or packings for retail
sale
Artists,
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;
nonrefractory
surfacing
prepartions
for
facades,
indoor walls, floors, ceilings or
the like
34
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
Tariff Item
(1)
(2)
3215
Printing ink, writing or

drawing ink and other inks,
whether or not concentrated
or solid


Unit
(3)
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
1.5%
1.5%
CHAPTER 33
ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR TOILET PREPARATIONS
Essential oils (terpene-less or
not), including concretes and
absolutes; resinoids; extracted
oleoresins; concentrates of
essential oils in fats,in fixed
oils, in waxes or the like,
1%
0.15%
3301
obtained by enfleurage or
maceration;
terpenic
byproducts of the deterpenation
of essential oils; aqueous
distillates
and
aqueous
solutions of essential oils
Mixtures
of
odoriferous
substances
and
mixtures
(including alcoholic solutions)
with a basis of one or more of
these substances, of a kind
1%
0.15%
3302
used as raw materials in
industry; other preparations
based
on
odoriferous
substances, of a kind used for
the manufacture of beverages
1.5%
1.5%
3303
Perfumes and toilet waters
Beauty or make-up preparations and preparations for the
care of the skin (other than
1.5%
1.5%
3304
medicaments),
including
sunscreen
or
suntan
preparations; manicure or
pedicure preparations
Preparations for use on the
1.5%
1.5%
3305
hair
Preparations for oral or
dental hygiene, including
denture fixative pastes and
1.5%
1.5%
3306
powders; yarn used to clean
between the teeth (dental
floss), in individual retail
packages
Pre-shave, shaving or aftershave preparations, personal
deodorants, bath prepara3307
tions, depilatories and other
perfumery, cosmetic or toilet
preparations, not elsewhere
specified
or
included,
35
Tariff Item
(1)
330701
330799
(2)
prepared room deodorisers,

whether or not perfumed or
having disinfectant properties
Perfumed Agarbatti / Incense
sticks / Dhoop / Loban
Others


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(3)
(4)
(5)
(6)
(7)
Kg
13.4%
57
3.7%
15.7
1.5%
1.5%
CHAPTER 34
SOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING PREPARATIONS, LUBRICATING
PREPARATIONS, ARTIFICIAL WAXES, PREPARED WAXES, POLISHING OR SCOURING
PREPARATIONS, CANDLES AND SIMILAR ARTICLES, MODELLING PASTES,
DENTAL WAXES AND DENTAL PREPARATIONS WITH A BASIS OF PLASTER
Soap; organic surface-active
products and preparations for
use as soap, in the form of
bars, cakes, moulded pieces or
shapes, whether or not
containing
soap;
organic
surface-active products and
preparations for washing the
1.5%
1.5%
3401
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), surfaceactive preparations, washing
preparations
(including
1.5%
1.5%
3402
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 preparations, based on lubricants) and
preparations of a kind used
1.5%
1.5%
3403
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
minerals
36
Tariff Item
(1)
3404
3405
3406
3407
3501
3502
3503
3504
(2)


Unit
(3)
Artificial waxes and prepared

waxes
Polishes and creams, for
footwear,
furniture,floors,
coachwork, glass or metal,
scouring pastes and powders
and similar preparations
(whether or not in the form of
paper,
wadding,
felt,
nonwovens, cellular plastics or
cellular rubber, impregnated,
coated or covered with such
preparations),
excluding
waxes of heading 3404
Candles, tapers and the like
Modelling pastes, including
those put up for childrens
amusement;
preparations
known as dental wax or as
dental
impression
compounds, put up in sets, in
packings for retail sale or in
plates,
horseshoe
shapes,
sticks or similar forms; other
preparations for use in
dentistry, with a basis of
plaster (of calcined gypsum or
calcium sulphate)
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
CHAPTER 35
ALBUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMES
Casein, caseinates and other
1%
0.15%
casein derivatives; casein
glues
Albumins
(including
concentrates of two or more
whey proteins, containing by
1%
0.15%
weight more than 80% whey
proteins, calculated on the dry
matter), albuminates and
other albumin derivatives
Gelatin [including gelatin in
rectangular (including square)
sheets, whether or not surfaceworked or coloured] and
1.5%
1.5%
gelatin derivatives; isinglass;
other glues of animal origin,
excluding casein glues of
heading 3501
Peptones
and
their
derivatives; other protein
1.5%
1.5%
substances and their derivatives, not elsewhere speci-
37
Tariff Item
(1)
3505
3506
3507
3601
3602
3603
3604
3605
3606
3701
3702
(2)


Unit
(3)
fied or included; hide powder,

whether or not chromed
Dextrins and other modified
starches
(for
example,
pregelatinised or esterified
starches); glues based on
starches, or on dextrins or
other modified starches
Prepared glues and other
prepared
adhesives,
not
elsewhere
specified
or
included; products suitable
for use as glues or adhesives,
put up for retail sale as glues
or adhesives, not exceeding a
net weight of 1 Kg
Enzymes; prepared enzymes
included
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
CHAPTER 36
EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS;
CERTAIN COMBUSTIBLE PREPARATIONS
1.5%
1.5%
Propellant powders
Prepared explosives, other
1.5%
1.5%
than propellant powders
Safety fuses; detonating fuses;
percussion or detonating caps;
1.5%
1.5%
igniters; electric detonators
Fireworks, signalling flares,
1.5%
1.5%
rain rockets, fog signals and
other pyrotechnic articles
Matches,
other
than
pyrotechnic
articles
of
1.5%
1.5%
heading 3604
Ferro-cerium
and
other
pyrophoric alloys in all forms;
1.5%
1.5%
articles
of
combustible
materials as specified in Note
2 to this Chapter
CHAPTER 37
PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS
Photographic plates and film
in the flat, sensitised, unexposed, of any material other
1.5%
1.5%
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
1.5%
1.5%
material other than paper,
paper-board
or
textiles;
38
Tariff Item
(1)
3703
3704
3705
3706
3707
3801
3802
3803
3804
(2)


Unit
(3)
instant print film in rolls,

sensitised, unexposed
Photographic
paper,
paperboard
and
textiles
sensitised, unexposed
Photographic plates, film,
paper, paper board and
textiles, exposed but not
developed
Photographic plates and film,
exposed and developed, other
than cinematographic film
Cinematographic
film,
exposed
and
developed,
sound track or consisting only
of sound track
Chemical preparations for
photographic uses (other than
varnishes, glues, adhesives
and similar preparations);
unmixed
products
for
photographic uses, put up in
measured portions or put up
for retail sale in a form ready
for use
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
CHAPTER 38
MISCELLANEOUS CHEMICAL PRODUCTS
Artificial graphite; colloidal
or semi-colloidal graphite;
preparations
based
on
1.5%
graphite or other carbon in
the form of pastes, blocks,
plates
or
other
semimanufactures
Activated carbon; activated
natural mineral products;
1.5%
animal black, including spent
animal black
Tall oil, whether or not
1.5%
refined
Residual
lyes
for
the
manufacture of wood pulp,
whether or not concentrated,
1.5%
desugared
or
chemically
treated,
including
lignin
sulphonates, but excluding tall
oil of Heading 3803
39
1.5%
1.5%
1.5%
1.5%
Tariff Item
(1)
3805
3806
3807
3808
3809
3810
3811
(2)


Unit
(3)
Gum, wood or sulphate

turpentine and other terpenic
oils
produced
by
the
distillation or other treatment
of coniferous woods; crude
dipentene; sulphite turpentine
and other crude paracymene;
pine oil containing alphaterpineol
as
the
main
constituent
Rosin and resin acids, and
derivatives thereof; rosin
spirit and rosin oils; run gums
Wood tar; wood tar oils; wood
creosote;
wood
naphtha;
vegetable pitch; brewers
pitch and similar preparations
based on rosin, resin acids or
on vegetable pitch
Insecticides,
rodenticides,
fungicides, herbicides, antisprouting products and plantgrowth regulators, disinfectants and similar products,
put up in forms or packings
for
retail
sale
or
as
preparations or articles (for
example,
sulphur-treated
bands,wicks and candles,and
fly-papers)
Finishing agents, dye carriers
to accelerate the dyeing or
fixing of dye-stuffs and other
products and preparations
(for example, dressings and
mordants), of a kind used in
the textile, paper, leather or
like industries, not elsewhere
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
Anti-knock
preparations,
oxidation inhibitors, gum
inhibitors,
viscosity
40
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
Tariff Item
(1)
3812
3813
3814
3815
3816
3817
3818
3819
3820
3821
(2)


Unit
(3)
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
Prepared rubber accelerators;
compound plasticisers for
rubber or plastics, not
elsewhere
specified
or
included;
anti-oxidising
preparations
and
other
compound stabilisers
for
rubber or plastics
Preparations and charges for
fire-extinguishers;
charged
fire-extinguishing grenades
Organic composite solvents
and thinners, not elsewhere
specified
or
included;
prepared paint or varnish
removers
Reaction initiators, reaction
accelerators and catalytic
preparations, not elsewhere
Refractory cements, mortars,
concretes
and
similar
compositions,
other
than
products of heading 3801
Mixed alkylbenzenes and
mixed
alkylnaphthalenes,
other than those of Heading
2707 or 2902
Chemical elements doped for
use in electronics, in the form
of discs, wafers or similar
forms; chemical compounds
doped for use in electronics
Hydraulic brake fluids and
other prepared liquids for
hydraulic transmission, not
containing or containing less
than 70% by weight of
petroleum oils or oils obtained
from bituminous minerals
Anti-freezing
preparations
and prepared de-icing fluids
Prepared culture media for
development or maintenance
of micro-organisms (including
41
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1%
1%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
Tariff Item
(1)
(2)


Unit
(3)
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
viruses and the like) or of

plant, human or animal cells
3822
3823
3824
3825
3826
3901
3902
3903
3904
3905
Diagnostic
or
laboratory
reagents on a backing,
prepared
diagnostic
or
laboratory reagents whether
or not on a backing, other
than those of heading 3002 or
3006;
certified
reference
materials
Industrial
monocarboxylic
fatty acids; acid oils from
refining;
industrial
fatty
alcohols
Prepared binders for foundry
moulds or cores; chemical
products and preparations of
the
chemical
or
allied
industries (including those
consisting of mixtures of
natural
products),
not
elsewhere
specified
or
included
Residual products of the
chemical or allied industries,
included; municipal waste;
sewage sludge; other wastes
specified in Note 6 to this
Chapter
Biodiesel
and
mixtures
thereof, not containing or
weight of petroleum oils and
minerals
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
Nil
Nil
CHAPTER 39
PLASTICS AND ARTICLES THEREOF
ethylene, in
1.5%
Polymers of
primary forms
Polymers of propylene or of
other olefins, in primary
forms
Polymers of styrene, in
primary forms
Polymers of vinyl chloride or
of other halogenated olefins,
in primary forms
Polymers of vinyl acetate or of
other vinyl esters, in primary
forms; other vinyl polymers in
primary forms
42
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
Tariff Item
(1)
3906
3907
3908
3909
3910
3911
3912
3913
3914
3915
3916
3917
391701
391799
(2)
Acrylic polymers in primary

forms
Polyacetals, other polyethers
and epoxide resins, in primary
forms; polycarbonates, alkyd
resins, polyallylesters and
other polyesters, in primary
forms
Polyamides in primary forms
Amino-resins, phenolic resins
and polyurethanes, in primary
forms
Silicones in primary forms
Petroleum resins, coumaroneindene 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 forms
Natural
polymers
(for
example, alginic acid) and
modified natural polymers
(for
example,
hardened
proteins, chemical derivatives
of natural rubber), not
elsewhere
specified
or
included, in primary forms
Ionexchangers based on
polymers of headings 3901 to
3913, in primary forms
Waste, parings and scrap, of
plastics
Monafilament of which any
cross-sectional
dimension
exceeds 1mm, rods, sticks and
profile shapes, whether or not
surface-worked
but
not
otherwise worked, of plastics
Tubes, pipes and hoses, and
fittings therefor (for example,
joints, elbows, flanges), of
plastics
PVC transparent hose / rigid
casing pipes / rigid well casing
or screen pipes
Others


Unit
(3)
Kg
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
Nil
Nil
1.5%
1.5%
7%
1.5%
43
1.5%
1.5%
1.9
Tariff Item
(1)
3918
391801
391802
391803
391899
3919
3920
392001
392002
392003
392004
392005
392006
392007
392099
3921
392101
392199
3922
(2)
Floor coverings of plastics,

whether or not self-adhesive,
in rolls or in the form of tiles;
wall or ceiling coverings of
plastics, as defined in Note 9
to this Chapter
Vinyl Flooring with or without
backing
Polypropylene Mats
Mats/Rugs made of LDPE/
LLDPE
Others
Self-adhesive plates, sheets,
film, foil, tape, strip and other
flat shapes, of plastics,
whether or not in rolls
Other plates, sheets, film, foil
and strip, of plastics, noncellular and not reinforced,
laminated,
supported
or
similarly combined with other
materials
HDPE Tapes with U.V.
Stabilisation 2% by weight
Plain/Fabricated
BOPP film
P.P
Tapes
with
U.V.
Stabilisation 2% by weight
Plain/Fabricated
PVC Rigid Free Foam Board
Cellular Film, Foil and Sheets
of PVC Rigid Free Foam Board
Laser Printer Film (Polyester
Based)
Polyester
film
(including
Biaxially Oriented Polyester
Film)
or
Polyethylene
Terephthalic Film
PVC Rigid/Flexible Film/ Sheet
Others
Other plates, sheets, film , foil
and strip, of plastics
Polyester
Metallized
film
(Aluminium coated film)
Others
Baths, shower-baths, sinks,
wash-basins, bidets, lavatory
pans, seats and covers,
flushing cisterns and similar
sanitary ware, of plastics


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(3)
(4)
(5)
(6)
(7)
Kg
7%
10
1.5%
2.1
Kg
7%
17
1.5%
3.6
Kg
7%
15
1.5%
3.2
1.5%
1.5%
1.5%
1.5%
Kg
7%
12
1.5%
2.6
Kg
7%
12
1.5%
2.6
Kg
7%
12
1.5%
2.6
Kg
7%
10
1.5%
2.1
Kg
7%
13
1.5%
2.8
Kg
7%
13
1.5%
2.8
Kg
7%
1.5%
10
1.5%
1.5%
2.1
Kg
7%
15
1.5%
3.2
44
1.5%
1.5%
1.5%
1.5%
Tariff Item
(1)
3923
392301
392302
392303
392304
392399
3924
392401
392402
392403
392404
392499
3925
3926
392601
392602
392603
392699
(2)
Articles for the conveyance or

packing of goods, of plastics;
stoppers, lids, caps and other
closures, of plastics
HDPE Woven fabrics/ bags/
sacks, whether or not laminated,
with
or
without
U.V.
stabilization, with or without
liners / fasteners
Polypropylene Woven fabrics/
bags/ sacks, whether or not
laminated, with or without U.V.
stabilization, with or without
liners / fasteners
Stoppers, lids, caps and other
closures
Flexible Intermediate Bulk
Containers (FIBC)
Others
Tableware,
kitchenware,
other household articles and
hygienic or toilet articles, of
plastics
Plastic Body Vaccum Flask in
various sizes with silver coated
Glass Refill
Plastic insulated ware (hot pot)
with stainless steel liners
Plastic insulated ware (Tiffin)
with stainless steel container
Other plastic insulated ware
including ice pails and water
bottles
Others
Builders ware of plastics, not
elsewhere
specified
or
included
Other articles of plastics and
articles of other materials of
headings 3901 to 3914
Articles made of Poly-carbonate
with
Metallic/Non-metallic
components
Industrial Laminates (Paper
based/fabric based electrical/
mechanical)
Belts (with or without an extra
buckle) and bandoliers whether
or not in combination with
leather and/or textile material
Others


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(3)
(4)
(5)
(6)
(7)
Kg
7%
13
1.5%
2.8
Kg
7%
13
1.5%
2.8
Kg
7%
13
1.5%
2.8
Kg
7%
18
1.5%
3.9
1.5%
1.5%
Kg
7%
13
1.5%
2.8
Kg
7%
15
1.5%
3.2
Kg
7%
15
1.5%
3.2
Kg
7%
13
1.5%
2.8
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
Piece
6.8%
29
1.5%
6.4
Kg
7%
13
1.5%
2.8
45
Tariff Item
(1)
4001
4002
400201
400299
4003
4004
4005
400501
400502
400599
4006
4007
4008
400801
400899
4009
400901
(2)


Unit
(3)
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
CHAPTER 40
RUBBER AND ARTICLES THEREOF
Natural rubber, balata, guttapercha, guayule, chicle and
1%
similar natural gums, in
primary forms or in plates,
sheets or strip
Synthetic rubber and factice
derived from oils, in primary
forms or in plates, sheets or
strip; mixtures of any product
of heading 4001 with any
product of this heading, in
primary forms or in plates,
sheets or strip
EPDM Flocked Rubber Profile
Kg
7%
Others
1.5%
Reclaimed rubber in primary
1.5%
strip
Waste, parings and scrap of
rubber (other than hard
Nil
rubber) and powders and
granules obtained therefrom
Compounded
rubber,
unvulcanised, in primary
strip
Tread Rubber / Rubber Strips /
Kg
7%
Lugs Strips
Compounded rubber sheet/strip
Kg
7%
Others
1.5%
Other forms (for example,
rods, tubes and profile
1.5%
shapes) and articles (for
example, discs and rings), of
unvulcanised rubber
Vulcanised rubber thread and
1.5%
cord
Plates, sheets, strip, rods and
profile shapes, of vulcanised
rubber other than hard
rubber
Precured Tread Rubber/Rubber
Kg
7%
Strips/Lugs Strips
Others
1.5%
Tubes, pipes and hoses, of
vulcanised rubber other than
hard rubber, with or without
their fittings (for example,
joints, elbows, flanges)
Rubber Hose of different
Kg
7%
46
0.15%
6.3
1.5%
1.5%
1.3
1.5%
Nil
14
1.5%
14
1.5%
1.5%
1.5%
1.5%
14
1.5%
1.5%
14
1.5%
Tariff Item
(1)
400999
4010
4011
401101
401102
401199
4012
4013
401301
401399
4014
4015
4016
401601
401602
401603
401699
4017
(2)
dimensions
Others
Conveyor or transmission
belts or belting of vulcanised
rubber
New pneumatic tyres, of
rubber
Automobile tyres
Bicycle/cycle-rickshaw tyres
Others
Retreaded or used pneumatic
tyres of rubber, solid or
cushion tyres, tyre Treads
and tyre flaps, of rubber
Inner tubes, of rubber
Bicycle tubes
Others
Hygenic or pharmaceutical
articles (including teats), of
vulcanised rubber other than
hard rubber, with or without
fittings of hard rubber
Articles of apparel and
clothing accessories (including
gloves, mittens and mitts) for
all purposes, of vulcanised
rubber other than Hard
rubber
Other articles of vulcanised
rubber other than hard
rubber
Rubber Parts for automobile or
other machinery (Moulded /
Extruded or Metal Fitted,
whether bonded or not,
including engine mountings)
Natural rubber/ synthetic rubber
based Rubber compounded
sheets/Rings/ Gaskets
Rubber Moulded goods in
EPDM of different size and
shape
Others
Hard rubber (for example,
ebonite)
in all
forms,
including waste and scrap;
articles of hard rubber


Unit
(3)
Kg
Kg
Kg
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
1.5%
1.5%
1.5%
1.5%
2.6%
8%
2%
7
17.8
5.4
1.5%
Kg
Kg
6.4%
2%
2.6%
2%
2%
7
4.5
5.4
1.5%
19
5.9
2.6%
2%
1.5%
1.5%
1.5%
1.5%
7.7
5.9
Kg
6%
42
2%
14
Kg
7%
14
1.5%
Kg
7%
27
1.5%
5.8
1.5%
1.5%
1.5%
1.5%
CHAPTER 41
RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER
47
Tariff Item
(1)
4101
4102
4103
4104
4105
4106
4107
410701
410702
410799
4112
(2)


Unit
(3)
Raw hides and skins of bovine

(including buffalo) or equine
animals (fresh or salted, dried,
limed, pickled or otherwise
preserved, but not tanned,
parchment-dressed or further
prepared), whether or not
dehaired or split
Raw skins of sheep or lambs
(fresh, or salted, dried, limed,
pickled or otherwise preserved,
but not tanned, parchmentdressed or further prepared),
whether or not with wool on or
split.
Other raw hides and skins
(fresh, or salted, dried, limed,
pickled or otherwise preserved,
but not tanned, parchmentdressed or further prepared),
whether or not dehaired or
split.
Tanned or crust hides and
skins of bovine (including
buffalo) or equine animals,
without hair on, whether or not
split, but not further prepared
Tanned or crust skins of sheep
or lambs, without wool on,
whether or not split, but not
further prepared
Tanned or crust hides and
skins of other animals, without
wool or hair on, whether or not
split but not further prepared
Leather further prepared after
tanning or crusting, including
parchment-dressed leather, of
bovine (including buffalo) or
equine animals, without hair
on, whether or not split, other
than leather of heading 4114
Finished leather of cow/buffalo/
calf
Lining leather of cow/buffalo/
calf
Others
sheep or lamb, without wool
on, whether or not split, other
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Sq. ft.
6.7%
11.7
1.2%
2.1
Sq. ft.
6.7%
9.8
1.2%
1.8
1.2%
48
1.2%
Tariff Item
(1)
411201
411202
4113
411301
411302
411399
4114
4115
(2)
than leather of heading 4114

Finished leather of sheep/lamb
Lining leather of sheep/lamb
other animals, without wool or
hair on, whether or not split,
other than leather of heading
4114
Finished leather of goat/kid
Lining leather of goat/kid
Others
Chamois (including combination chamois) leather; patent
leather and patent laminated
leather ; metallised leather
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,
powder and flour


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(3)
(4)
(5)
(6)
(7)
Sq. ft.
Sq. ft.
6.7%
6.7%
11.7
9.8
1.2%
1.2%
2.1
1.8
Sq. ft.
Sq. ft.
6.7%
6.7%
1.2%
11.7
9.8
1.2%
1.2%
1.2%
2.1
1.8
Sq. ft.
6.7%
11.7
1.2%
2.1
Nil
Nil
CHAPTER 42
ARTICLES OF LEATHER; SADDLERY AND HARNESS, TRAVEL GOODS, HANDBAGS AND SIMILAR
CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT)
Saddlery and harness for any
animal (including traces, leads,
4201
knee pads, muzzles, saddle
cloths, saddle bags, dog coats
and the like), of any material
420101
Harness made of leather
Piece
8%
161
1.6%
32.2
420102
Saddles made of leather
Piece
8%
536
1.4%
93.8
Harness and Saddlery, made of
420103
non-leather including textiles or
Piece
7%
115
1.1%
18.1
synthetic materials
Parts/Components of Harness
and Saddlery, made of leather or
420104
Piece
7%
115
1.1%
18.1
non-leather including Textiles or
Synthetic materials
Others
420199
Piece
7%
115
1.1%
18.1
Trunks, suit-cases, vanitycases, executive-cases, briefcases, school satchels, spectacle
cases, binocular cases, camera
4202
cases,
musical
instrument
cases, gun cases, holsters and
similar containers; travellingbags,
insulated
food
or
49
Tariff Item
(1)
420201
42020101
42020102
42020199
420202
42020201
42020202
42020203
42020204
42020299
420203
42020301
42020302
42020399
420204
42020401
42020402
(2)
beverages bags, toilet bags,

rucksacks,
handbags,
shopping-bags, wallets, purses,
map-cases,
cigarette-cases,
tobacco- pouches, tool bags,
sports bags, bottle- cases,
jewellery boxes, powder-boxes,
cutlery cases and similar
containers, of leather or of
composition
leather,
of
sheeting of plastics, of textile
materials, of vulcanized fiber
or of paper-board, or wholly or
mainly covered with such
materials or with paper
Trunks, suit-cases, vanitycases,
executive-cases
(including
laptop
bags,
computer-tablet covers), briefcases,
school
satchels,
backpacks/
rucksacks,
travelling bags/ luggages and
similar containers
Of leather, of composition leather
or of patent leather
Of plastic and/or of textile
material
Others
Hand-bags or shopping bags,
whether or not with shoulder
strap, including those without
handle; organizer, file-folders,
note-cases with closing devices
Leather woven/braided hand-bag
Others of leather, of composition
leather or of patent leather
Of cotton
Of plastic and/or of other textile
material
Others
Articles of a kind normally
carried in the pocket or in the
handbag
material
Others
Other articles


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(3)
(4)
(5)
(6)
(7)
Piece
8.2%
530
1.5%
97
Piece
7%
390
1.5%
83.6
Piece
5%
270
1.5%
81
Piece
8.2%
360
1.5%
65.9
Piece
8.2%
300
1.5%
54.9
Kg
7.5%
75
2%
20
Piece
7%
175
1.5%
37.5
Piece
7%
145
1.5%
31.1
Piece
8.2%
70
1.5%
12.8
Piece
7%
42
1.5%
Piece
7%
35
1.5%
7.5
Piece
8.2%
70
1.5%
12.8
Piece
7%
42
1.5%
50
Tariff Item
(1)
42020499
4203
420301
420302
420303
420304
420305
420306
420307
420308
420309
420399
4204
4205
420501
420502
420503
420599
(2)
material
Others
Articles of apparel and
clothing accessories, of leather
or of composition leather
Articles of apparel, made of
leather
leather in combination with other
materials
Gloves, specially designed for
use in sports namely Golf Gloves
made of leather
use in sports namely Golf Gloves
made of leather in combination
with textile materials
Gloves for use in industry
including cut resistant gloves,
heat resistant gloves, garden
gloves, work gloves, welding
gloves, water resistant gloves and
driving gloves, made of leather
with or without cotton/synthetic
material
Other gloves made of leather
Belts (with or without an extra
buckle) and bandoliers made of
leather, whether or not in
combination
with
synthetic
material
Aprons made of leather
Wrist band, tie-pin, necklace
made of leather
Others
Omitted
Other articles of leather or of
composition leather
Leather sofa cover
Other
upholstery
including
automobile upholstery
Mats/carpets
of
leather/
composition leather or of leather
in combination with other
materials
Other articles of
leather/
composition leather or of leather
in combination with other
materials (including woven mesh
/panels/woven belts/braids strips/
laces/luggage tag/ID card holder/
cords in rolls or cut pieces)


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(3)
(4)
(5)
(6)
(7)
Piece
7%
35
1.5%
7.5
Piece
9.7%
900
2.4%
222.7
Piece
9%
460
2.4%
122.7
Piece
8.5%
26
2.4%
7.3
Piece
8.5%
26
2.4%
7.3
Pair
8.2%
30
1.8%
6.6
Pair
6.8%
50
1.5%
11
Piece
6.8%
40
1.9%
11.2
Piece
6.8%
190
1.5%
41.9
Kg
6%
100
1.2%
20
Piece
6%
65
1.5%
16.3
Sq. ft.
7.5%
17
1.2%
2.7
Sq. ft.
7.5%
17
1.2%
2.7
Sq. Mtrs.
6%
200
1.2%
40
Kg
6%
100
1.2%
20
51
Tariff Item
(1)
(2)
4206
Articles of gut (other than silkworm gut), of goldbeaters

skin, of bladders or of tendons
4301
4302
4303
430301
430302
430399
4304
430401
430499
4401
4402
4403


Unit
(3)
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
1.2%
CHAPTER 43
FURSKINS AND ARTIFICAL FUR;MANUFACTURES THEREOF
Raw fur skins (including
heads, tails, paws and other
pieces or cuttings, suitable for
Nil
furriers use), other than raw
hides and skins of headings
4101, 4102 or 4103
Tanned or dressed fur skins
(including heads, tails, paws
and other pieces or cuttings),
Nil
unassembled, or assembled
(without the addition of other
materials) other than those of
heading 4303
Articles of apparel, clothing
accessories and other articles
of fur skin
leather and lining of fur
Piece
9.7%
900
skin/artificial fur
Mats/carpets of furskin / hair
on leather or of furskin / hair
Sq. Mtrs.
6%
200
on leather in combination with
other materials
Other articles of furskin / hair
on leather or of furskin / hair
Kg
6%
100
on leather in combination with
other materials
Artificial fur and articles
thereof
Acrylic fur fabric with or
without embroidery and/or with
1.5%
or without metallised yarn
Others
Nil
CHAPTER 44
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 partiNil
cles; sawdust and wood waste
and scrap, whether or not
agglomerated in logs, briquettes, pellets or similar forms
Wood charcoal (including shell
or nut charcoal), whether or
Nil
not agglomerated
Wood in the rough, whether
Nil
or not stripped of bark or
52
1.2%
Nil
Nil
2.4%
222.7
1.2%
40
1.2%
20
1.5%
Nil
Nil
Nil
Nil
Tariff Item
(1)
(2)


Unit
(3)
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
sapwood, or roughly squared
4404
4405
4406
4407
4408
4409
440901
440999
4410
4411
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
Railway or tramway sleepers
(crossties) of wood
Wood sawn or chipped
lengthwise, sliced or peeled,
whether or not planed, sanded
or endjointed, of a thickness
exceeding 6 mm
Sheets
for
veneering
(including those obtained by
slicing laminated wood), for
plywood or for similar
laminated wood and other
wood, sawn lengthwise, sliced
or peeled, whether or not
planed, sanded, spliced or endjointed, of a thickness not
exceeding 6 mm
Wood (including strips and
friezes for parquet flooring,
not assembled) continuously
shaped (tongued, grooved,
rebated, chamfered, v-jointed,
beaded, moulded, rounded or
the like) along any of its edges
or faces, whether or not
planed, sanded or end-jointed
Parquet
Others
Particle
board,
oriented
strand board (OSB) and
similar board (for example
wafer board) of wood or other
ligneous materials, whether or
not agglomerated with resins
or other organic binding
substances
Fibreboard of wood or other
ligneous materials, whether or
not bonded with resins or
other organic substances
53
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
1%
0.15%
1.5%
Nil
1.5%
Nil
1.5%
1.5%
1.5%
1.5%
Tariff Item
(1)
4412
4413
4414
4415
4416
4417
4418
4419
4420
4421
442101
442199
4501
4502
4503
(2)
Plywood, veneered panels and

similar laminated wood
Densified wood, in blocks,
plates, strips or profile shapes
Wooden frames for paintings,
photographs,
mirrors
or
similar objects
Packing cases, boxes, crates,
drums and similar packings,
of wood; cable-drums of
wood; pallets, Box pallets and
other load boards, of wood;
pallet collars of wood
Casks, barrels, vats, tubs and
other coopers products and
parts thereof, of wood,
including staves
Tools, tool bodies, tool
handles, broom or brush
bodies and handles, of wood;
boot or shoe lasts and trees, of
wood
Builders
joinery
and
carpentry of wood, including
cellular
wood
panels,
assembled flooring panels,
Shingles and shakes
Tableware and kitchenware,
of wood
Wood marquetry and inlaid
wood; caskets and cases for
jewellery or cutlery, and
similar articles, of wood;
statuettes
and
other
ornaments, of wood; wooden
articles of furniture not falling
in chapter 94
Other articles of wood
Handicraft/Artware of wood
Others


Unit
(3)
Kg
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
1.5%
1.5%
1.5%
1.5%
5%
33
1.9%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
12.5
Kg
5%
33
1.9%
12.5
Kg
5%
33
1.9%
12.5
33
1.9%
1.5%
12.5
Kg
5%
1.5%
CHAPTER 45
CORK AND ARTICLES OF CORK
Natural cork, raw or simply
Nil
prepared; waste cork; crused,
granulated or ground cork
Natural cork, debacked or
roughly squared, or in
1.5%
blocks, plates, sheets or strip
(including sharp-edged blanks
for corks or stoppers)
1.5%
Articles of natural cork
54
Nil
1.5%
1.5%
Tariff Item
(1)
(2)
4504
Agglomerated cork (with or

without a binding substance)
and articles of agglomerated
cork


Unit
(3)
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
1.5%
1.5%
CHAPTER 46
MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKET-WARE
AND WICKERWORK
Plaints and similar products
of plating materials, whether
or not assembled into strips;
plaiting materisls, plaits and
similar products of plaiting
4601
materials, bound togatger in
parallel strand or woven, in
sheet from, whether or not
being finished articles (for
exemple,
mats,
matting,
screens)
460101
Polypropylene Mats
Kg
7%
17
1.5%
3.6
460199
Others
Kg
5%
13
1.5%
3.9
Basketwork, wickerwork and
othert articles, made directly
to shape from plaiting
Kg
5%
13
1.5%
3.9
4602
materials or made up from
goods of heading 4601;
articles of loofah
CHAPTER 47
PULP OF WOOD OR OF
OTHER
FIBROUS
CELLULOSIC MATERIAL;
Nil
Nil
47
RECOVERED (WASTE AND
SCRAP)
PAPER
OR
PAPERBOARD
CHAPTER 48
PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD
Nil
Nil
4801
Newsprint, in rolls or sheets
Uncoated
paper
and
paperboard, of a kind used for
writing, printing or other
graphic purposes, and non
perforated punch card and
1.5%
1.5%
4802
punch tape paper , in rolls or
sheets of any size, other than
paper of heading 4801 or
4803; hand-made paper and
paperboard
Toilet or facial tissue stock,
towel or napkin stock and
4803
similar paper of a kind used
for household or sanitary
purposes, cellulose wadding
55
Tariff Item
(1)
480301
480399
4804
4805
4806
4807
4808
4809
4810
(2)
and webs of cellulose fibres,

whether or not creped,
crinkled,
embossed,
perforated, surface-coloured,
surface-decorated or printed,
in rolls or sheets
Tissue paper rolls whether or
not interleaved (multiply) and
facial tissue paper
Others
Uncoated Kraft Paper And
Paper-Board, In Rolls Or
Sheets, Other Than That Of
Heading 4802 Or 4803
Other uncoated paper and
paperboard, in rolls or sheets,
not further worked or
processed than as specified in
Note 3 to this Chapter
Vegetable
parchment,
greaseproof papers, tracing
papers and glassine and other
glazed
transparent
or
translucent papers, in rolls or
sheets
Composite
paper
and
paperboard (made by sticking
flat layers of paper or
paperboard together with an
adhesive), not surface-coated
or impregnated, whether or
not internally reinforced, in
rolls or sheets
Paper
and
paperboard,
corrugated (with or without
glued flat surface sheets),
creped, crinkled, embossed or
perforated, in rolls or sheets,
other than paper of the kind
described in heading 4803
Carbon paper, 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


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(3)
(4)
(5)
(6)
(7)
Kg
6.2%
1.5%
1.5
56
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
Tariff Item
(1)
4811
4812
4813
4814
4815
4816
4817
4818
(2)
other coating, whether or not

surface coloured, surfacedecorated or printed, in rolls
or rectangular (including
square) sheets, of any size
Paper, paperboard, cellulose
wadding and webs of cellulose
fibres, coated, impregnated,
covered,
surfacecoloured,
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
Filter blocks, slabs and plates,
of paper pulp
Cigarette paper, whether or
not cut to size or in the form
of booklets or tubes
Wallpaper and similar wall
coverings;
window
transparencies of paper
Deleted
Carbon-paper,
self-copy
paper and other copying or
transfer papers (other than
those of heading 4809),
duplicator stencils and offset
plates, of paper, whether or
not put up in boxes
Envelopes, letter cards, plain
postcards and correspondence
cards, of paper or paperboard; boxes, pouches, wallets
and writing compendiums, of
paper
or
paperboard,
containing an assortment of
paper stationery
Toilet paper and similar
paper, cellulose wadding or
webs of cellulose fibres, of a
kind used for household or
sanitary purposes, in rolls of a
width not exceeding 36 cm, or
cut to size or shape;
handkerchiefs,
cleansing
tissues, towels, table cloths,
serviettes, bed sheets and
similar household, sanitary or
hospital articles, articles of
apparel
and
clothing


Unit
(3)
Kg
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
6.7%
1.5%
57
1.5%
1.5%
1.1
Tariff Item
(1)
4819
4820
482001
482002
482099
4821
4822
4823
(2)
accessories, of paper pulp,

paper, cellulose wadding or
webs of cellulose fibres
Cartons, boxes, cases, bags
and other packing containers,
of
paper,
paperboard,
cellulose wadding or webs of
cellulose fibres; box files,
letter trays, and similar
articles,
of
paper
or
paperboard of a kind used in
offices, shops or the like
Registers, account books, note
books, order books, receipt
books,
letter
pads,
memorandum pads, diaries
and similar articles, excise
books, blotting-pads, binders
(loose-leaf or other), folders,
file covers, manifold business
forms, interleaved carbon sets
and
other
articles
of
stationery, of paper or
paperboard;
albums
for
samples or for collections and
book covers, of paper or
paperboard
Registers,
books,
diaries,
notebooks with leather cover
with dimensions on each side
measuring more than six inches
Registers,
books,
diaries,
notebooks with leather cover
with dimension of at least one
side equal to or less than six
inches
Others
Paper or paperboard labels of
all kinds, whether or not
printed
Bobbins, spools, cops and
similar supports of paper
pulp, paper or paperboard
(whether or not perforated or
hardened)
Other paper, paperboard,
cellulose wadding and webs of
cellulose fibres, cut to size or
shape; other articles of paper
pulp, paper, paperboard,
cellulose wadding or webs of
cellulose fibres


Unit
(3)
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
1.5%
1.5%
Piece
6.7%
49
1.5%
11
Piece
6.7%
24.5
1.5%
5.5
Kg
6.7%
7.2
1.5%
1.6
58
1.5%
1.5%
1.5%
1.5%
Tariff Item
(1)
482301
482302
482399
(2)
Single
Side
Decorative
Laminates with barrier paper
Decorative handicraft articles
made of papier-mache
Others


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(3)
(4)
(5)
(6)
(7)
Kg
6.3%
1.5%
1.9
Kg
6.3%
69
1.7%
18.6
1.5%
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
Kg
7%
13
1.5%
2.8
4901
matter, whether or not in
single sheets
Newspapers, journals and
periodicals, whether or not
4902
illustrated
or
containing
advertising material
Periodicals/ Magazines other
490201
Kg
7%
13
1.5%
2.8
than those made of newsprint
490299
Others
1.5%
1.5%
Children's picture, drawing or
Kg
7%
13
1.5%
2.8
4903
colouring books
Music,
printed
or
in
Kg
7%
13
1.5%
2.8
4904
manuscript, whether or not
bound or illustrated
Maps and hydrographic or
similar charts of all kinds,
Kg
7%
13
1.5%
2.8
4905
including atlases, wall maps,
topographical
plans
and
globes, printed
Plans and drawings for
architectural,
engineering,
industrial,
commercial,
topographical
or
similar
purposes, being originals
1.5%
1.5%
4906
drawn by hand; hand-written
texts;
photographic
reproductions on sensitised
paper and carbon copies of
the foregoing
Unused postage, revenue or
similar stamps of current or
new issue in the country in
which they have, or will have,
1.5%
1.5%
4907
a recognized face value;
stamp-impressed paper; banknotes; cheque forms; stock,
share or bond certificates and
similar documents of title
4908
Transfers (decalcomanias)
1.5%
1.5%
59
Tariff Item
(1)
4909
4910
4911
(2)
Printed
or
illustrated
postcards;
printed
cards
bearing personal greetings,
messages or announcements,
whether or not illustrated,
with or without envelopes or
trimmings
Calendars of any kind,
printed, including calendar
blocks
Other
printed
matter,
including printed pictures and
photographs


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
(3)
1.5%
Kg
7%
1.5%
13
1.5%
1.5%
2.8
1.5%
CHAPTER 50
SILK
5001
5002
5003
5004
5005
5006
500601
500699
5007
500701
500702
500703
500704
500799
Silk-worm cocoons suitable

for reeling
Raw silk (not thrown)
Silk waste (including cocoons
unsuitable for reeling, yarn
waste and garnetted stock)
Silk yarn (other than yarn
spun from silk waste) not put
up for retail sale
Yarn spun from silk waste,
not put up for retail sale
Silk yarn and yarn spun from
silk waste, put up for retail
sale; silk-worm gut
Silk yarn (other than yarn spun
from silk waste)
Others
Woven fabrics of silk or of silk
waste
Silk Fabrics, containing 85% or
more by weight of silk or of silk
waste other than noil silk
Fabrics of noil silk
Sarees, with or without blouse
piece, containing 85% or more
by weight of silk or of silk
waste other than noil silk
Other sarees, with or without
blouse piece
Others
1%
0.15%
1%
0.15%
1%
0.15%
Kg
8%
300
6.9%
258.8
Kg
8%
60
6.9%
51.8
Kg
8%
300
6.9%
258.8
Kg
8%
60
6.9%
51.8
Kg
8%
816
6.9%
703.8
Kg
8%
148
6.9%
127.7
Kg
8%
816
6.9%
703.8
Kg
7.1%
385
3.5%
189.8
Kg
8%
90
6.9%
CHAPTER 51
WOOL, FINE OR COARSE ANIMAL HAIR, HORSEHAIR YARN AND WOVEN FABRICS
1%
0.15%
5101
Wool, not carded or combed
Fine or coarse animal hair, not
1%
0.15%
5102
carded or combed
60
77.6
Tariff Item
(1)
5103
5104
5105
510501
510599
5106
510601
510602
510603
510604
510605
510606
510698
510699
5107
510701
510702
510703
510704
510705
510706
(2)
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
Wool and fine or coarse
animal hair, carded or combed
(including combed wool in
fragments)
Wool tops
Others
Yarn of carded wool, not put
up for retail sale
Containing 85% or more by
weight of wool, grey - weaving
quality
weight of wool, dyed - weaving
quality
weight of wool, grey -Hosiery/
knitting quality
weight of wool, dyed -Hosiery/
knitting quality
Woollen-MMF blended yarn,
grey ( MMF content less than
50% by weight)
dyed ( MMF content less than
50% by weight)
Others (Grey)
Others (Dyed)
Yarn of combed wool, not put
up for retail sale
weight of wool, grey - weaving
quality
weight of wool, dyed - weaving
quality
weight of wool, grey -Hosiery/
knitting quality
weight of wool, dyed -Hosiery/
knitting quality
grey ( MMF content less than
50% by weight)


Unit
(3)
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
1%
0.15%
1%
0.15%
Kg
5%
1.5%
37
4%
1.5%
29.6
Kg
5.3%
83
4%
62.6
Kg
5.8%
94
4%
64.8
Kg
5.3%
50
4%
37.7
Kg
5.8%
59
4%
40.7
Kg
5.3%
57
4%
43
Kg
5.8%
65
4%
44.8
Kg
Kg
5.3%
5.8%
28
40
4%
4%
21.1
27.6
Kg
5.3%
83
4%
62.6
Kg
5.8%
94
4%
64.8
Kg
5.3%
50
4%
37.7
Kg
5.8%
59
4%
40.7
Kg
5.3%
57
4%
43
Kg
5.8%
65
4%
44.8
61
Tariff Item
(1)
510798
510799
5108
510801
510802
5109
510901
510902
5110
511001
511002
5111
511101
511102
511198
511199
5112
511201
511202
511298
511299
5113
511301
511302
5201
5202
5203
5204
(2)
dyed ( MMF content less than

50% by weight)
Others (Grey)
Others (Dyed)
Yarn of fine animal hair
(carded or combed), not put
up for retail sale
Grey
Dyed
Yarn of wool or fine animal
hair, put up for retail sale
Grey
Dyed
Yarn of coarse animal hair or
of
horse-hair
(including
gimped
horsehair
yarn),
whether or not put up for
retail sale
Grey
Dyed
Woven fabrics of carded wool
or of carded fine animal hair
weight of wool or of fine animal
hair, grey
hair, dyed
Others (Grey)
Others (Dyed)
Woven fabrics of combed wool
or of combed fine animal hair
hair, grey
hair, dyed
Others (Grey)
Others (Dyed)
Woven fabrics of coarse
animal hair or of horse hair
Grey
Dyed
Cotton, not carded or combed

Cotton waste (including yarn
waste and garnetted stock)
Cotton, carded or combed
Cotton sewing thread, whether


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(3)
(4)
(5)
(6)
(7)
Kg
Kg
5.3%
5.8%
28
40
4%
4%
21.1
27.6
Kg
Kg
5.3%
5.8%
57
65
4%
4%
43
44.8
Kg
Kg
5.3%
5.8%
57
65
4%
4%
43
44.8
Kg
Kg
5.3%
5.8%
28
40
4%
4%
21.1
27.6
Kg
5.1%
85
3.2%
53.3
Kg
5.6%
126
3.2%
72
Kg
Kg
5.1%
5.6%
94
103
2.7%
2.7%
49.8
49.7
Kg
5.1%
85
3.2%
53.3
Kg
5.6%
126
3.2%
72
Kg
Kg
5.1%
5.6%
94
103
2.7%
2.7%
49.8
49.7
Kg
4%
Kg
4.5%
CHAPTER 52
COTTON
1%
32
50
2.7%
2.7%
21.6
30
0.15%
1%
Kg
62
1%
3.3%
0.15%
16
0.15%
1.1%
5.3
Tariff Item
(1)
5205
520501
520502
520503
520504
520505
520506
520507
5206
520601
520602
520698
520699
5207
520701
520702
520703
520704
520705
520706
5208
520801
520802
520803
520804
520805
520806
520807
(2)
or not put up for retail sale

Cotton yarn (other than
sewing thread), containing
85% or more by weight of
cotton, not put up for retail
sale
Grey, of less than 50 counts
Grey, of 50 or more but less
than 100 counts
Grey, of 100 or more counts
Dyed, of less than 50 counts
Dyed, of 50 or more but less
than 100 counts
Dyed, of 100 or more counts
Core spun containing 3% or
more by weight of spandex/
lycra/elastane
sewing thread), containing less
than 85% by weight of cotton,
not put up for retail sale
Grey, with MMF content more
than 15% by weight
Dyed, with MMF content more
than 15% by weight
Others (Grey)
Others (Dyed)
sewing thread) put up for
retail sale
Grey, of less than 50 counts
Grey, of 50 or more but less
than 100 counts
Grey, of 100 or more counts
Dyed, of less than 50 counts
Dyed, of 50 or more but less
than 100 counts
Dyed, of 100 or more counts
Woven fabrics of cotton,
containing 85% or more by
weight of cotton, weighing not
more than 200 g/m2
Grey
Dyed
Lungis
Real Madras Handkerchiefs
piece
Grey fabrics containing 1% or
lycra/elastane
Dyed fabrics containing 1% or


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(3)
(4)
(5)
(6)
(7)
Kg
3%
11
1.2%
4.4
Kg
2.8%
16.7
1.2%
7.2
Kg
Kg
2.5%
3.5%
25.8
20.6
1.2%
1%
12.4
5.9
Kg
3.2%
25.3
1%
7.9
Kg
3%
40
1%
13.3
Kg
4.7%
15.2
1.5%
4.9
Kg
4.2%
16
1%
3.8
Kg
4.8%
33
1%
6.9
Kg
Kg
3%
3.5%
11
20.6
1.2%
1%
4.4
5.9
Kg
3%
11
1.2%
4.4
Kg
2.8%
16.7
1.2%
7.2
Kg
Kg
2.5%
3.5%
25.8
20.6
1.2%
1%
12.4
5.9
Kg
3.2%
25.3
1%
7.9
Kg
3%
40
1%
13.3
Kg
Kg
Kg
Kg
4.3%
5.1%
5.1%
5.1%
41
55
55
55
1.6%
1.6%
1.6%
1.6%
15.3
17.3
17.3
17.3
Kg
7.5%
75
2%
20
Kg
5.1%
42
1.6%
13.2
Kg
5.6%
60
1.6%
17.1
63
Tariff Item
(1)
5209
520901
520902
520903
520904
520905
520906
520907
520908
520909
520910
520911
5210
521001
521002
521003
5211
521101
521102
521103
521104
5212
521201
521202
(2)

lycra/elastane
weight of cotton, weighing
more than 200 g/m2
Grey
Dyed
Lungis
Real Madras Handkerchiefs
Denim fabrics
Denim fabrics containing 1% or
lycra/elastane
Denim fabrics blended with
MMF
piece
Grey fabrics containing 1% or
lycra/ elastane
Dyed fabrics containing 1% or
lycra/ elastane
Flame retardant fabric (treated
with
organic
phosphorus
compound)
weight of cotton, mixed mainly
or solely with man-made
fibres, weighing not more than
200 g/m2
Grey
Dyed
piece
weight of cotton, mixed mainly
or solely with man-made
fibres, weighing more than 200
g/m2
Grey
Dyed
Denim fabrics blended with
MMF
piece
Other woven fabrics of cotton
Grey
Dyed


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(3)
(4)
(5)
(6)
(7)
Kg
Kg
Kg
Kg
Kg
4.3%
5.1%
5.1%
5.1%
5.6%
21
36
36
36
29
1.3%
1.3%
1.3%
1.3%
1.6%
6.3
9.2
9.2
9.2
8.3
Kg
6%
35
1.7%
9.9
Kg
6%
35
1.7%
9.9
Kg
7.5%
75
2%
20
Kg
5.1%
33
1.4%
9.1
Kg
5.6%
41
1.4%
10.3
Kg
7%
50
1.7%
12.1
Kg
Kg
5.1%
5.6%
42
54
1.3%
1.3%
10.7
12.5
Kg
7.5%
75
2%
20
Kg
Kg
5.1%
5.6%
28
31
1.3%
1.3%
7.1
7.2
Kg
6%
35
1.7%
9.9
Kg
7.5%
75
2%
20
Kg
Kg
4.3%
5.1%
19
34
1.3%
1.3%
5.7
8.7
64
Tariff Item
(1)
(2)


Unit
(3)
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
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
1%
0.15%
5301
(including yarn waste and
garnetted stock)
True hemp (Cannabis sativa
L), raw or processed but not
1%
0.15%
5302
spun; tow and waste of true
hemp (including yarn waste
and garnetted stock)
Jute and other textile bast
fibres (excluding flax, true
hemp and ramie), raw or
1%
0.15%
5303
processed but not spun; tow
and waste of these fibres
(including yarn waste and
garnetted stock)
5304
Omitted
Coconut, abaca (Manila hemp
or Musa textilis Nee), ramie
and other vegetable textile
fibres, not elsewhere specified
1%
0.15%
5305
or included, raw or processed
but not spun; tow, noils and
waste of these fibres (including
yarn waste and garnetted
stock)
5306
Flax yarn
530601
Grey
Kg
2.7%
17.6
1.2%
7.8
530602
Dyed
Kg
3.6%
19.3
1.2%
6.4
Yarn of jute or of other textile
1.5%
1.5%
5307
bast fibres of heading 5303
Yarn of other vegetable textile
1.5%
1.5%
5308
fibres; paper yarn
5309
Woven fabrics of flax
530901
Grey
Kg
4.3%
40
1.3%
12.1
530902
Dyed
Kg
5%
48
1.3%
12.5
Woven fabrics of jute or of
5310
other textile base fibres of
heading 5303
Woven fabric of jute other than
531001
Kg
5%
8
1.5%
2.4
sacking cloth
531099
Others (including sacking cloth)
Kg
5%
8
1.5%
2.4
Woven fabrics of other
Kg
5%
8
1.5%
2.4
5311
vegetable textile fibres; woven
fabrics of paper yarn
CHAPTER 54
MAN-MADE FILAMENTS
Sewing thread of man-made
Kg
11.1%
23
1.7%
3.5
5401
filaments, whether or not put
up for retail sale
65
Tariff Item
(1)
5402
540201
540202
540299
5403
5404
5405
5406
5407
(2)
Synthetic filament yarn (other

than sewing thread), not put up
for retail sale, including
synthetic monofilament of less
than 67 decitex
Polyester texturised/twisted yarn
(Grey), manufactured from the
Terminal Excise Duty paid
filament yarn procured from
outside, by a manufacturer who
does not have the facilities in his
factory (including plant and
equipment) for the manufacture
of filament yarns of Chapter 54
Polyester texturised/twisted yarn
(Dyed) manufactured from the
Terminal Excise Duty paid
filament yarn procured from
outside, by a manufacturer who
does not have the facilities in his
factory (including plant and
equipment) for the manufacture
of filament yarns of Chapter 54
Others
Artificial filament yarn (other
than sewing thread), not put
for retail sale, including
artificial mono filament of less
than 67 decitex
Synthetic 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 synthetic textile
materials of an apparent width
not exceeding 5 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
Woven fabrics of synthetic
filament yarn, including woven
fabrics
obtained
from
materials of heading 5404


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(3)
(4)
(5)
(6)
(7)
Kg
11.1%
23
1.7%
3.5
Kg
12.2%
31
2.3%
5.8
Kg
2%
2%
66
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
Tariff Item
(1)
540701
540702
540703
540704
540705
540706
540707
540708
540709
540710
540711
5408
540801
540802
540803
(2)
Woven fabrics containing 85%

or more by weight of Synthetic
Filament Yarn (Grey)
or more by weight of Synthetic
Filament Yarn (Dyed)
or more by weight of Man-made
Filament Yarn and Man-made
Staple Fibre (Grey)
or more by weight of Man-made
Filament Yarn and Man-made
Staple Fibre (Dyed)
Woven fabrics containing less
than 85% by weight of Manmade Filament Yarn and/or
Man-made Staple Fibre (Grey)
than 85% by weight of Manmade Filament Yarn and/or
Man-made Staple Fibre (Dyed))
piece
Belting fabric made of polyester
filament yarn weighing more
than 300 g/m2
Filtration fabric made of
polyester filament yarn
polypropylene filament yarn
polybutylene terephthalate (PBT)
filament yarn
Woven fabrics of artificial
filament yarn, including woven
fabrics
obtained
from
materials of heading 5405
or more by weight of artificial
filament yarn (Grey)
or more by weight of artificial
filament yarn (Dyed)
or more by weight of man-made
filament yarn and man-made
staple fibre (Grey)


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(3)
(4)
(5)
(6)
(7)
Kg
7.5%
32
1.5%
6.4
Kg
8.2%
50
1.8%
11
Kg
7.7%
37
1.5%
7.2
Kg
8.4%
50
1.8%
10.7
Kg
6.7%
40
1.5%
Kg
7.4%
49
1.8%
11.9
Kg
9.5%
123
2.4%
31.1
Kg
8.2%
25
2%
6.1
Kg
8.2%
42
2%
10.2
Kg
8.2%
53
2%
12.9
Kg
8.2%
85
2%
20.7
Kg
7.5%
32
1.5%
6.4
Kg
8.2%
50
1.8%
11
Kg
7.7%
37
1.5%
7.2
67
Tariff Item
(1)
540804
540805
540806
540807
5501
5502
5503
5504
5505
5506
5507
5508
5509
550901
550902
550903
550904
550905
(2)

or more by weight of man-made
filament yarn and man-made
staple fibre (Dyed)
than 85% by weight of manmade filament yarn and / or
man-made staple fibre (Grey)
than 85% by weight of manmade filament yarn and / or
man-made staple fibre (Dyed)
piece


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(3)
(4)
(5)
(6)
(7)
Kg
8.4%
50
1.8%
10.7
Kg
6.7%
40
1.5%
Kg
7.4%
49
1.8%
11.9
Kg
9.5%
123
2.4%
31.1
CHAPTER 55
MAN MADE STAPLE FIBRES
1.5%
Synthetic filament tow
1.5%
Artificial filament tow
Synthetic staple fibres, not
1.5%
carded, combed or otherwise
processed for spinning
Artificial staple fibres, not
1.5%
carded, combed or otherwise
processed for spinning
Waste (including noils, yarn
1.5%
waste and garnetted stock) of
man-made fibres
Synthetic staple fibres, carded,
1.5%
combed or otherwise processed
for spinning
Artificial staple fibres, carded,
1.5%
combed or otherwise processed
for spinning
Sewing thread of man-made
Kg
10.3%
staple fibres, whether or not
put up for retail sale
Yarn (other than sewing
thread) of synthetic staple
fibres, not put up for retail sale
Yarn containing 85% or more by
Kg
10.3%
weight of MMF (Grey)
Kg
11.5%
weight of MMF (Dyed)
Other yarn, mixed mainly or
Kg
8.4%
solely with cotton (Grey)
Kg
9.3%
solely with cotton (Dyed)
solely with Wool or fine animal
Kg
8.4%
hair (Grey)
68
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
36
1.5%
5.2
25
1.5%
3.6
40
2%
29
1.5%
5.2
33
2%
7.1
32
1.5%
5.7
Tariff Item
(1)
550906
550998
550999
5510
551001
551002
551003
551004
551005
551006
551098
551099
5511
551101
551102
551103
551104
551105
551106
551198
551199
5512
551201
551202
5513
(2)

hair (Dyed)
Other (Grey)
Other (Dyed)
thread) of artificial staple
fibres, not put up for retail sale
hair (Grey)
hair (Dyed)
Other (Grey)
Other (Dyed)
thread) of man-made staple
fibres, put up for retail sale
hair (Grey)
hair (Dyed)
Other (Grey)
Other (Dyed)
staple fibres, containing 85%
or more by weight of synthetic
staple fibres
Grey
Dyed
staple fibres, containing less
than 85% by weight of such


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(3)
(4)
(5)
(6)
(7)
Kg
9.3%
40
2%
8.6
Kg
Kg
7.1%
7.9%
19
23
1.5%
2%
4
5.8
Kg
10.6%
40
1.5%
5.7
Kg
11.5%
53
1.8%
8.3
Kg
8.4%
29
1.5%
5.2
Kg
9.3%
33
1.8%
6.4
Kg
8.4%
32
1.5%
5.7
Kg
9.3%
40
1.8%
7.7
Kg
Kg
7.1%
7.9%
19
23
1.5%
1.8%
4
5.2
Kg
10.3%
25
1.5%
3.6
Kg
11.5%
40
2%
Kg
8.4%
29
1.5%
5.2
Kg
9.3%
33
2%
7.1
Kg
8.4%
32
1.5%
5.7
Kg
9.3%
40
2%
8.6
Kg
Kg
7.1%
7.9%
19
23
1.5%
2%
4
5.8
Kg
Kg
8%
8.5%
47
55
1.5%
1.8%
8.8
11.6
69
Tariff Item
(1)
551301
551302
5514
551401
551402
5515
551501
551502
551503
551504
551505
551506
5516
551601
551602
551603
551604
(2)
fibres, mixed mainly or solely

with cotton, of a weight not
exceeding 170g/m2
Grey
Dyed
staple fibres, containing less
than 85% by weight of such
fibres, mixed mainly or solely
with cotton, of a weight
exceeding 170 g/m2
Grey
Dyed
Other woven fabrics of
synthetic staple fibres
weight of Synthetic Staple Fibre
(Grey)
weight of Synthetic Staple Fibre
(Dyed)
Of blends containing synthetic
staple fibre and wool (wool
content of 25% or more by
weight), grey
Of blends containing synthetic
staple fibre and wool (wool
content of 25% or more by
weight), dyed
Of other blends containing
synthetic staple fibre of less than
85% by weight, grey
Of other blends containing
synthetic staple fibre of less than
85% by weight, dyed
Woven fabrics of artificial
staple fibres
weight of Artificial Staple Fibre
(Grey)
(Dyed)
Containing less than 85% by
(Grey)
Containing less than 85% by
(Dyed)


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(3)
(4)
(5)
(6)
(7)
Kg
Kg
6.7%
7.2%
45
51
1.5%
1.8%
10.1
12.8
Kg
Kg
6.7%
7.2%
45
51
1.5%
1.8%
10.1
12.8
Kg
8%
47
1.5%
8.8
Kg
8.5%
55
1.8%
11.6
Kg
6.3%
80
3%
38.1
Kg
6.8%
99
3.3%
48
Kg
8%
47
1.5%
8.8
Kg
8.5%
55
1.8%
11.6
Kg
8%
65
1.5%
12.2
Kg
8.5%
75
1.8%
15.9
Kg
8%
47
1.5%
8.8
Kg
8.5%
56
1.8%
11.9
70
Tariff Item
(1)
5601
560101
560102
560103
560104
5602
560201
560202
560203
5603
560301
560302
560303
5604
5605
5606
560601
560602
560603
(2)


Unit
(3)
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
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
fibres, not exceeding 5 mm in
length (flock), textile dust and
mill neps
Of Wool
Kg
5.3%
83
4%
Of MMF
Kg
8.4%
32
1.5%
Of Cotton or other
Kg
3%
11
1.2%
Acetate Cigarette filter Rods
1.5%
1.5%
Felt,
whether
or
not
impregnated, coated, covered
or laminated
Of Wool
Kg
5.3%
83
4%
Of MMF
Kg
8.4%
32
1.5%
Of Cotton or other
Kg
3%
11
1.2%
Nonwovens, whether or not
or laminated
Of Wool
Kg
5.3%
83
4%
Of MMF
Kg
8.4%
32
1.5%
Of Cotton or other
Kg
3%
11
1.2%
Rubber thread and cord,
textile covered; textile yarn,
and strip and the like of
Kg
6.8%
20
1.5%
heading
5404 or
5405,
or sheathed with rubber or
plastics
Metallised yarn, whether or
not gimped, being textile yarn,
or strip or the like of heading
1.5%
1.5%
5404 or 5405, combined with
metal in the form of thread,
strip or powder or covered
with metal
Gimped yarn, and strip and
the like of heading 5404 or
5405, gimped (other than those
of heading 5605 and gimped
horsehair yarn); chenille yarn
(including flock chenille yarn);
loop wale-yarn
Of Wool
Kg
5.3%
83
4%
Of MMF
Kg
8.4%
32
1.5%
Of Cotton or other
Kg
3%
11
1.2%
71
62.6
5.7
4.4
62.6
5.7
4.4
62.6
5.7
4.4
4.4
62.6
5.7
4.4
Tariff Item
(1)
5607
560701
560702
560799
5608
560801
560802
560803
560804
560899
5609
5701
570101
570102
570103
570104
570199
5702
570201
570202
570203
570204
570205
570206
570299
5703
(2)
Twine, cordage, ropes and

cables, whether or not plaited
or braided and whether or not
or sheathed with rubber or
plastics
Of MMF
Others of plastic materials
Others
Knotted netting of twine,
cordage or rope; made up
fishing nets and other made up
nets, of textile materials
Made up fishing nets of nylon
Made up fishing nets of other
man-made textile material
Others of man-made textile
material
Others of plastic materials
Others
Articles of yarn, strip or the
like of heading 5404 or 5405,
twine, cordage, rope or cables,
included


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(3)
(4)
(5)
(6)
(7)
Kg
Kg
Kg
5.3%
8.4%
3%
83
32
11
4%
1.5%
1.2%
62.6
5.7
4.4
Kg
11.5%
69
3%
18
Kg
9.6%
56
2.5%
14.6
Kg
8.4%
32
1.5%
5.7
Kg
Kg
7.9%
3%
25
11
1.5%
1.2%
4.7
4.4
Kg
3%
11
1.2%
4.4
3.7%
303.2
3.7%
492.7
9%
1.6%
1.5%
3490.7
111.1
12
3.7%
9%
1.6%
2.3%
1.5%
1.5%
1.5%
125.1
1451.8
50.2
20.1
15
15
12
CHAPTER 57
CARPETS AND OTHER TEXTILE FLOOR COVERINGS
Carpets and other textile floor
coverings, knotted, whether or
not made up
Of Wool or fine animal hair
Sq. Mtrs.
9.2%
754
containing 15% or more by Sq. Mtrs.
9.2%
1225
weight of silk
Of Silk
Sq. Mtrs.
10.7%
4150
Of Man Made Fibres
Sq. Mtrs.
8.9%
618
Of Others
Sq. Mtrs.
5%
40
coverings, woven, not tufted or
flocked, whether or not made
up,
including
"Kelem",
"Schumacks", "Karamanie"
and similar hand-woven rugs
Sq. Mtrs.
9.2%
311
Of Silk
Sq. Mtrs.
10.7%
1726
Of Man Made Fibres
Sq. Mtrs.
8.9%
279
Of Cotton
Sq. Mtrs.
8%
70
Of Jute
Sq. Mtrs.
5%
50
Of Coir
Sq. Mtrs.
5%
50
Of Others
Sq. Mtrs.
5%
40
coverings, tufted, whether or
72
Tariff Item
(1)
570301
570302
570303
570304
570305
570306
570399
5704
570401
570402
570499
5705
570501
570502
570503
570504
570505
570599
5801
580101
580102
580199
5802
5803
5804
5805


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(3)
(4)
(5)
(6)
(7)
Sq. Mtrs.
9.2%
285
3.1%
96
Sq. Mtrs.
9.2%
470
3.1%
158.4
Sq. Mtrs.
Sq. Mtrs.
Sq. Mtrs.
Sq. Mtrs.
Sq. Mtrs.
8.9%
8%
5%
5%
5%
266
76
50
50
40
1.5%
2.3%
1.5%
1.5%
1.5%
44.8
21.8
15
15
12
Sq. Mtrs.
Sq. Mtrs.
Sq. Mtrs.
9.2%
8.9%
5%
200
187
40
3.1%
1.5%
1.5%
67.4
31.5
12
Sq. Mtrs.
8%
65
2.3%
Sq. Mtrs.
9.2%
120
1.5%
Sq. Mtrs.
8.9%
84
1.5%
Sq. Mtrs.
5%
50
1.5%
Sq. Mtrs.
5%
50
1.5%
Sq. Mtrs.
5%
40
1.5%
CHAPTER 58
SPECIAL WOVEN FABRICS; TUFTED TEXTILE FABRICS; LACE;
TAPESTRIES; TRIMMINGS; EMBROIDERY
Woven pile fabrics and chenille
fabrics, other than fabrics of
Of Wool
Kg
5.6%
126
3.2%
Of Man Made Fibres
Kg
8.2%
50
1.8%
Of Cotton or others
Kg
5.1%
36
1.3%
Terry towelling and similar
woven terry fabrics, other than
narrow fabrics of heading
Kg
5.1%
36
1.3%
5806; tufted textile fabrics,
other than products of heading
5703
Gauze, other than narrow
Kg
5.1%
36
1.3%
fabrics of heading 5806
Tulles and other net fabrics,
not including woven, knitted or
crocheted fabrics; lace in the
Kg
5.1%
36
1.3%
piece, in strips or in motifs,
other than fabrics of heading
6002 to 6006
Hand-woven tapestries of the
Kg
5.1%
36
1.3%
type
gobelins, flanders,
aubusson, beauvais and the
18.7
19.6
14.2
15
15
12
(2)
not made up
weight of silk
Of Man Made Fibres
Of Cotton
Of Jute
Of Coir
Of Others
coverings, of felt, not tufted or
flocked, whether or not made
up
Of Man Made Fibres
Of Others
Other carpets and other textile
floor coverings, whether or not
made up
Of Cotton
Of Man Made Fibres
Of Jute
Of Coir
Of Others
73
72
11
9.2
9.2
9.2
9.2
9.2
Tariff Item
(1)
5806
580601
580699
5807
5808
5809
5810
581001
581002
581003
581004
581099
5811
(2)
like,
and
needle-worked
tapestries (for example, petit
point, cross-stitch), whether or
not made up
Narrow woven fabrics other
than goods of heading 5807;
narrow fabrics consisting of
warp without weft assembled
by means of an adhesive
(bolducs)
Of Man Made Fibres
Of Cotton or others
Labels, badges and similar
articles of textile materials, in
the piece, in strips or cut to
shape or size, not embroidered
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
Embroidery in the piece, in
strips or in motifs
Of Silk
Of MMF where Man-made
Staple Fibre and / or Man-made
Filament Yarn is 85% or more by
weight
Of MMF where Man-made
Staple Fibre and / or Man-made
Filament Yarn is less than 85%
but more than 50% by weight
Of flax/linen
Others
Quilted textile products in the
piece, composed of one or more
layers of textile materials
assembled with padding by
stitching or otherwise, other
than embroidery of heading
5810


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(3)
(4)
(5)
(6)
(7)
Kg
Kg
8.2%
5.1%
50
36
1.8%
1.3%
11
9.2
Kg
5.1%
36
1.3%
9.2
Kg
5.1%
36
1.3%
9.2
1.5%
1.5%
Per Kg of
Silk content
8%
816
6.9%
703.8
Kg
8.5%
100
1.8%
21.2
Kg
8.5%
85
1.8%
18
Kg
Kg
5%
5%
80
50
1.3%
1.3%
20.8
13
Kg
4.3%
21
1.3%
6.3
CHAPTER 59
IMPREGNATED, COATED, COVERED OR LAMINATED TEXTILE FABRICS;
TEXTILE ARTICLES OF A KIND SUITABLE FOR INDUSTRIAL USE
74
Tariff Item
(1)
5901
590101
590199
5902
5903
590301
590302
590303
5904
590401
590499
5905
590501
590599
5906
590601
590699
5907
590701
590799
5908
(2)
Textile fabrics coated with gum

or amylaceous substances, of a
kind used for the outer covers
of books or the like; tracing
cloth;
prepared
painting
canvas; buckram and similar
stiffened textile fabrics of a
kind used for hat foundations
Of MMF
Of Cotton or others
Tyre cord fabric of high
tenacity yarn of nylon or other
polyamides,
polyesters
or
viscose rayon
Textile fabrics, impregnated,
coated, covered or laminated
with plastics, other than those
of heading 5902
Of MMF
Of Cotton or others
PVC leather cloth / foam leather
cloth
Linoleum, whether or not cut
to shape; floor coverings
consisting of a coating or
covering applied on a textile
backing, whether or not cut to
shape
Of MMF
Of Cotton or others
Textile wall coverings
Of MMF
Of Cotton or others
Rubberised textile fabrics,
other than those of heading
5902
Of MMF
Of Cotton or others
Textile
fabrics
otherwise
impregnated,
coated
or
covered; painted canvas being
theatrical scenery, studio backcloths or the like
Of MMF
Of Cotton or others
Textile wicks, woven, plaited or
knitted, for lamps, stoves,
lighters, candles or the like;
incandescent gas mantles and
tubular knitted gas mantle
fabric therefor, whether or not
impregnated


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(3)
(4)
(5)
(6)
(7)
Kg
Kg
8.2%
5.1%
50
36
1.8%
1.3%
11
9.2
1.5%
Kg
Kg
8.2%
5.1%
1.5%
50
36
1.5%
1.8%
1.3%
11
9.2
1.5%
Kg
Kg
8.2%
5.1%
50
36
1.8%
1.3%
11
9.2
Kg
Kg
8.2%
5.1%
50
36
1.8%
1.3%
11
9.2
Kg
Kg
8.2%
5.1%
50
36
1.8%
1.3%
11
9.2
Kg
Kg
8.2%
5.1%
50
36
1.8%
1.3%
11
9.2
75
Tariff Item


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(1)
(2)
(3)
(4)
(5)
(6)
(7)
590801
590899
Of MMF
Of Cotton or others
Textile hose piping and similar
textile tubing, with or without
lining, armour or accessories of
other materials
Of MMF
Of Cotton or others
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
Of MMF
Of Cotton or others
Textile products and articles,
for technical uses, specified in
Note 7 to this Chapter
Of MMF
Of Cotton or others
Kg
Kg
8.2%
5.1%
50
36
1.8%
1.3%
11
9.2
Kg
Kg
8.2%
5.1%
50
36
1.8%
1.3%
11
9.2
Kg
Kg
8.2%
5.1%
50
36
1.8%
1.3%
11
9.2
50
36
1.8%
1.3%
11
9.2
85
32
50
21
36
3.2%
1.5%
1.8%
1.3%
1.3%
53.3
6.4
11
6.3
9.2
28
1.3%
7.1
31
1.3%
7.2
45
1.5%
10.1
51
1.8%
12.8
28
1.3%
7.1
31
1.3%
7.2
21
1.3%
6.3
5909
590901
590999
5910
591001
591099
5911
591101
591199
6001
600101
600102
600103
600104
600105
600106
600107
600108
600109
600110
600111
600199
Kg
8.2%
Kg
5.1%
CHAPTER 60
KNITTED OR CROCHETED FABRICS
Pile fabrics, including "long
pile" fabrics and terry fabrics,
knitted or crocheted
Of Wool
Kg
5.1%
Of Man Made Fibres (Grey)
Kg
7.5%
Of Man Made Fibres (Dyed)
Kg
8.2%
Of Cotton (Grey)
Kg
4.3%
Of Cotton (Dyed)
Kg
5.1%
Of Cotton containing 1% or more
by weight of spandex/lycra/
Kg
5.1%
elastane (Grey)
Kg
5.6%
elastane (Dyed)
Of Blend containing Cotton and
Man Made Fibre where MMF
Kg
6.7%
predominates by weight (Grey)
Kg
7.2%
predominates by weight (Dyed)
Man Made Fibre where Cotton
Kg
5.1%
Kg
5.6%
Of Others
Kg
4.3%
76
Tariff Item
(1)
6002
600201
600202
600203
600204
600205
600206
600207
600208
600209
600210
600211
600212
600213
600214
600215
600216
(2)
Knitted or crocheted fabrics of

a width not exceeding 30 cm,
more of elastomeric yarn or
rubber thread, other than
Of Wool
Of Cotton (Grey)
Of Cotton (Dyed)
Of Man Made Fibres containing
spandex/lycra/ elastane (Grey)
spandex/lycra/ elastane (Dyed)
Of Cotton containing 5% or
lycra/ elastane (Grey)
lycra/elastane (Dyed)
predominates by weight and
weight
of
spandex/lycra/
elastane (Grey)
weight
of
spandex/lycra/
elastane (Dyed)
weight
of
spandex/lycra/


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(3)
(4)
(5)
(6)
(7)
Kg
Kg
Kg
Kg
Kg
5.1%
7.5%
8.2%
5.1%
5.6%
85
32
50
28
31
3.2%
1.5%
1.8%
1.3%
1.3%
53.3
6.4
11
7.1
7.2
Kg
6.7%
45
1.5%
10.1
Kg
7.2%
51
1.8%
12.8
Kg
5.1%
28
1.3%
7.1
Kg
5.6%
31
1.3%
7.2
Kg
8%
47
1.5%
8.8
Kg
8.5%
55
1.8%
11.6
Kg
6.3%
30
1.7%
8.1
Kg
6.7%
48
1.7%
12.2
Kg
8%
47
1.5%
8.8
Kg
8.5%
56
1.8%
11.9
Kg
6.3%
30
1.7%
8.1
77
Tariff Item
(1)
600217
600299
6003
600301
600302
600303
600304
600305
600306
600307
600308
600309
600310
600311
600399
6004
600401
600402
600403
600404
600405
600406
600407
(2)
elastane (Grey)
weight
of
spandex/lycra/
elastane (Dyed)
Of Others
a width not exceeding 30 cm,
6001 or 6002
Of Wool
Of Cotton (Grey)
Of Cotton (Dyed)
elastane (Grey)
elastane (Dyed)
Of Others
a width exceeding 30 cm ,
more of elastomeric yarn or
rubber thread, other than
Of Wool
Of Cotton (Grey)
Of Cotton (Dyed)


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(3)
(4)
(5)
(6)
(7)
Kg
6.7%
48
1.7%
12.2
Kg
5.1%
28
1.3%
7.1
Kg
Kg
Kg
Kg
Kg
5.1%
7.5%
8.2%
4.3%
5.1%
85
32
50
21
36
3.2%
1.5%
1.8%
1.3%
1.3%
53.3
6.4
11
6.3
9.2
Kg
5.1%
28
1.3%
7.1
Kg
5.6%
31
1.3%
7.2
Kg
6.7%
45
1.5%
10.1
Kg
7.2%
51
1.8%
12.8
Kg
5.1%
28
1.3%
7.1
Kg
5.6%
31
1.3%
7.2
Kg
4.3%
21
1.3%
6.3
Kg
Kg
Kg
Kg
Kg
5.1%
7.5%
8.2%
5.1%
5.6%
85
32
50
28
31
3.2%
1.5%
1.8%
1.3%
1.3%
53.3
6.4
11
7.1
7.2
Kg
6.7%
45
1.5%
10.1
Kg
7.2%
51
1.8%
12.8
78
Tariff Item
(1)
600408
600409
600410
600411
600412
600413
600414
600415
600416
600417
600499
6005
600501
600502
600503
600504
(2)

spandex/lycra/ elastane (Grey)
spandex/lycra/ elastane (Dyed)
lycra/elastane (Grey)
lycra/elastane (Dyed)
weight
of
spandex/lycra/
elastane (Grey)
weight
of
spandex/lycra/
elastane (Dyed)
weight
of
spandex/lycra/
elastane (Grey)
weight
of
spandex/lycra/
elastane (Dyed)
Of Others
Warp knit fabrics (including
those made on galloon knitting
machines), other than those of
Of Wool
Of Cotton (Grey)


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(3)
(4)
(5)
(6)
(7)
Kg
5.1%
28
1.3%
7.1
Kg
5.6%
31
1.3%
7.2
Kg
8%
47
1.5%
8.8
Kg
8.5%
55
1.8%
11.6
Kg
6.3%
30
1.7%
8.1
Kg
6.7%
48
1.7%
12.2
Kg
8%
47
1.5%
8.8
Kg
8.5%
56
1.8%
11.9
Kg
6.3%
30
1.7%
8.1
Kg
6.7%
48
1.7%
12.2
Kg
5.1%
28
1.3%
7.1
Kg
Kg
Kg
Kg
5.1%
7.5%
8.2%
4.3%
85
32
50
21
3.2%
1.5%
1.8%
1.3%
53.3
6.4
11
6.3
79
Tariff Item


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(1)
(2)
(3)
(4)
(5)
(6)
(7)
600505
Of Cotton (Dyed)
elastane (Grey)
elastane (Dyed)
Of Others
Other knitted or crocheted
fabrics
Of Wool
Of Cotton (Grey)
Of Cotton (Dyed)
elastane (Grey)
elastane (Dyed)
Of Others
Kg
5.1%
36
1.3%
9.2
Kg
5.1%
28
1.3%
7.1
Kg
5.6%
31
1.3%
7.2
Kg
6.7%
45
1.5%
10.1
Kg
7.2%
51
1.8%
12.8
Kg
5.1%
28
1.3%
7.1
Kg
5.6%
31
1.3%
7.2
Kg
4.3%
21
1.3%
6.3
Kg
Kg
Kg
Kg
Kg
5.1%
7.5%
8.2%
4.3%
5.1%
85
32
50
21
36
3.2%
1.5%
1.8%
1.3%
1.3%
53.3
6.4
11
6.3
9.2
Kg
5.1%
28
1.3%
7.1
Kg
5.6%
31
1.3%
7.2
Kg
6.7%
45
1.5%
10.1
Kg
7.2%
51
1.8%
12.8
Kg
5.1%
28
1.3%
7.1
Kg
5.6%
31
1.3%
7.2
600506
600507
600508
600509
600510
600511
600599
6006
600601
600602
600603
600604
600605
600606
600607
600608
600609
600610
600611
600699
Kg
4.3%
21
1.3%
CHAPTER 61
ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED
Men's or boys' overcoats,
carcoats,
capes,
cloaks,
6101
anoraks (including ski-jackets),
wind-cheaters,
wind-jackets
80
6.3
Tariff Item
(1)
610101
610102
610103
610104
610105
610106
610199
6102
610201
610202
610203
610204
610205
610206
610299
6103
610301
61030101
61030102
61030103
61030104
61030105
61030106
61030199
610302
61030201
61030202
(2)
and similar articles, knitted or

crocheted, other than those of
heading 6103
Of Cotton
Man Made Fibre
Of Man Made Fibres
Of Silk (other than containing
Noil silk)
Of Wool
Of Blend containing Wool and
Man Made Fibre
Of Others
Women's or girls' overcoats,
car-coats,
capes,
cloaks,
wind-cheaters,
wind-jackets
and similar articles, knitted or
heading 6104
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
Of Others
Men's
or
boys'
suits,
ensembles, jackets, blazers,
trousers, bib and brace
overalls, breeches and shorts
(other than swim wear),
Suits (combination comprising
of at least one trouser and one
jacket)
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
Of Others
Jackets, blazers
Of Cotton


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(3)
(4)
(5)
(6)
(7)
Piece
7.7%
146
2%
37.9
Piece
9.5%
110
2.5%
28.9
Piece
9.8%
115
2.5%
29.3
Piece
7.6%
170
4.8%
107.4
Piece
8.7%
404
3.5%
162.5
Piece
8.7%
300
3%
103.4
Piece
7.6%
100
2%
26.3
Piece
7.7%
146
2%
37.9
Piece
9.5%
110
2.5%
28.9
Piece
9.8%
115
2.5%
29.3
Piece
7.6%
170
4.8%
107.4
Piece
8.7%
404
3.5%
162.5
Piece
8.7%
300
3%
103.4
Piece
7.6%
100
2%
26.3
Piece
7.7%
226
2%
58.7
Piece
9.5%
195
2.5%
51.3
Piece
9.8%
202
2.5%
51.5
Piece
7.6%
280
4.8%
176.8
Piece
8.7%
620
3.5%
249.4
Piece
8.7%
460
3%
158.6
Piece
7.6%
170
2%
44.7
Piece
Piece
7.7%
9.5%
146
110
2%
2.5%
37.9
28.9
81
Tariff Item
(1)
61030203
61030204
61030205
61030206
61030207
61030299
610303
61030301
61030302
61030303
61030304
61030305
61030306
61030307
61030399
610304
61030401
61030402
61030403
61030404
61030405
61030406
61030407
61030499
6104
610401
61040101
(2)
Man Made Fibre

Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
lycra/elastane
Of Others
Trousers, full pants
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
lycra/elastane
Of Others
Others (including leggings,
capri/three-fourth pants and
ensembles)
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
lycra/elastane
Of Others
Women's or girls' suits,
dresses, skirts, divided skirts,
(other than swim wear),
jacket)
Of Cotton


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(3)
(4)
(5)
(6)
(7)
Piece
9.8%
115
2.5%
29.3
Piece
7.6%
170
4.8%
107.4
Piece
8.7%
404
3.5%
162.5
Piece
8.7%
300
3%
103.4
Piece
8%
151
2%
37.8
Piece
7.6%
100
2%
26.3
Piece
7.7%
80
2%
20.8
Piece
9.5%
85
2.5%
22.4
Piece
9.9%
87
2.5%
22
Piece
7.6%
110
4.8%
69.5
Piece
8.7%
216
3.5%
86.9
Piece
8.7%
160
3%
55.2
Piece
8%
83
2%
20.8
Piece
7.6%
70
2%
18.4
Piece
7.7%
47
2%
12.2
Piece
9.5%
55
2.5%
14.5
Piece
9.9%
57
2.5%
14.4
Piece
7.6%
80
4.8%
50.5
Piece
8.7%
80
3.5%
32.2
Piece
8.7%
80
3%
27.6
Piece
8%
50
2%
12.5
Piece
7.6%
44
2%
11.6
Piece
7.7%
226
2%
58.7
82
Tariff Item
(1)
61040102
61040103
61040104
61040105
61040106
61040199
610402
61040201
61040202
61040203
61040204
61040205
61040206
61040207
61040299
610403
61040301
61040302
61040303
61040304
61040305
61040306
61040307
61040399
610404
61040401
61040402
61040403
61040404
61040405
61040406
61040407
(2)

Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
Of Others
Jackets, blazers
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
lycra/elastane
Of Others
Dresses/frocks, skirts, divided
skirts, trousers, full pants
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
lycra/elastane
Of Others
ensembles)
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(3)
(4)
(5)
(6)
(7)
Piece
9.5%
195
2.5%
51.3
Piece
9.8%
202
2.5%
51.5
Piece
7.6%
280
4.8%
176.8
Piece
8.7%
620
3.5%
249.4
Piece
8.7%
460
3%
158.6
Piece
7.6%
170
2%
44.7
Piece
7.7%
146
2%
37.9
Piece
9.5%
110
2.5%
28.9
Piece
9.8%
115
2.5%
29.3
Piece
7.6%
170
4.8%
107.4
Piece
8.7%
404
3.5%
162.5
Piece
8.7%
300
3%
103.4
Piece
8%
151
2%
37.8
Piece
7.6%
100
2%
26.3
Piece
7.7%
80
2%
20.8
Piece
9.5%
85
2.5%
22.4
Piece
9.9%
87
2.5%
22
Piece
7.6%
110
4.8%
69.5
Piece
8.7%
216
3.5%
86.9
Piece
8.7%
160
3%
55.2
Piece
8%
83
2%
20.8
Piece
7.6%
70
2%
18.4
Piece
7.7%
47
2%
12.2
Piece
9.5%
55
2.5%
14.5
Piece
9.9%
57
2.5%
14.4
Piece
7.6%
80
4.8%
50.5
Piece
8.7%
80
3.5%
32.2
Piece
8.7%
80
3%
27.6
Piece
8%
50
2%
12.5
83
Tariff Item
(1)
61040499
6105
610501
610502
610503
610504
610505
610506
610507
610599
6106
610601
610602
610603
610604
610605
610606
610607
610699
6107
610701
61070101
61070102
61070103
61070104
61070105
61070106
61070107
(2)

lycra/elastane
Of Others
Men's or boys' shirts, knitted
or crocheted
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
elastane
Of Others
Women's or girls' blouses,
shirts
and
shirt-blouses,
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
elastane
Of Others
Men's or boys' underpants,
briefs, nightshirts, pyjamas,
bathrobes, dressing gowns and
similar articles, knitted or
crocheted
Nightshirts, pyjamas, bath
robes and dressing gowns and
similar articles
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(3)
(4)
(5)
(6)
(7)
Piece
7.6%
44
2%
11.6
Piece
7.6%
79
2%
20.8
Piece
9.5%
61
2.5%
16.1
Piece
9.8%
61
2.5%
15.6
Piece
7.6%
129
4.8%
81.5
Piece
8.7%
60
3.5%
24.1
Piece
8.7%
60
3%
20.7
Piece
8%
83
2%
20.8
Piece
7.6%
57
2%
15
Piece
7.6%
64
2%
16.8
Piece
9.5%
61
2.5%
16.1
Piece
9.8%
61
2.5%
15.6
Piece
7.6%
129
4.8%
81.5
Piece
8.7%
60
3.5%
24.1
Piece
8.7%
60
3%
20.7
Piece
8%
67
2%
16.8
Piece
7.6%
57
2%
15
Piece
7.7%
45
2%
11.7
Piece
9.5%
55
2.5%
14.5
Piece
9.8%
60
2.5%
15.3
Piece
7.6%
60
4.8%
37.9
Piece
8.7%
60
3.5%
24.1
Piece
8.7%
60
3%
20.7
Piece
8%
47
2%
11.8
84
Tariff Item
(1)
61070199
610702
61070201
61070202
61070203
61070204
61070205
61070206
61070207
61070299
6108
610801
61080101
61080102
61080103
61080104
61080105
61080106
61080107
61080199
610802
61080201
61080202
61080203
61080204
61080205
61080206
(2)
elastane
Of Others
Briefs, underpants and similar
articles
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
elastane
Of Others
Women's or girls' slips,
petticoats, briefs, panties, night
dresses, pyjamas, negligees,
crocheted
Night
dresses
(including
nightshirts), pyjamas, negligees
bathrobes and dressing gowns
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
elastane
Of Others
Slips, petticoats, briefs, panties
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(3)
(4)
(5)
(6)
(7)
Piece
7.6%
44
2%
11.6
Piece
7.7%
16
2%
4.2
Piece
9.5%
17
2.5%
4.5
Piece
9.8%
17
2.5%
4.3
Piece
7.6%
43
4.8%
27.2
Piece
8.7%
17
3.5%
6.8
Piece
8.7%
17
3%
5.9
Piece
8%
17
2%
4.2
Piece
7.6%
15
2%
Piece
7.7%
45
2%
11.7
Piece
9.5%
55
2.5%
14.5
Piece
9.8%
60
2.5%
15.3
Piece
7.6%
60
4.8%
37.9
Piece
8.7%
60
3.5%
24.1
Piece
8.7%
60
3%
20.7
Piece
8%
47
2%
11.8
Piece
7.6%
44
2%
11.6
Piece
7.7%
16
2%
4.2
Piece
9.5%
17
2.5%
4.5
Piece
9.8%
17
2.5%
4.3
Piece
7.6%
43
4.8%
27.2
Piece
8.7%
17
3.5%
6.8
Piece
8.7%
17
3%
5.9
85
Tariff Item
(1)
61080207
61080299
6109
610901
610902
610903
610904
610905
610906
610907
610999
6110
611001
611002
611003
611004
611005
611006
611007
611099
6111
611101
611102
611103
611104
611105
611106
611107
611199
(2)

elastane
Of Others
T-shirts, singlets and other
vests, knitted or crocheted
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
elastane
Of Others
Jerseys, pullovers, cardigans,
waistcoats an similar articles,
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
elastane
Of Others
Babies' garments and clothing
accessories,
knitted
or
crocheted
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
elastane
Of Others


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(3)
(4)
(5)
(6)
(7)
Piece
8%
17
2%
4.2
Piece
7.6%
15
2%
Piece
7.6%
36
2%
9.5
Piece
9.6%
45
2.5%
11.7
Piece
9.8%
47
2.5%
12
Piece
7.6%
80
4.8%
50.5
Piece
8.7%
43
3.5%
17.3
Piece
8.7%
43
3%
14.8
Piece
8%
40
2%
10
Piece
7.6%
33
2%
8.7
Piece
7.7%
87
2%
22.6
Piece
9.5%
85
2.5%
22.4
Piece
9.8%
90
2.5%
23
Piece
7.6%
110
4.8%
69.5
Piece
8.3%
130
3.5%
54.8
Piece
8.3%
110
3%
39.8
Piece
8%
95
2%
23.8
Piece
7.6%
70
2%
18.4
Piece
7.3%
29
1.8%
7.2
Piece
9.5%
36
2.5%
9.5
Piece
9.8%
40
2.5%
10.2
Piece
7.6%
43
4.8%
27.2
Piece
8.7%
40
3.5%
16.1
Piece
8.7%
40
3%
13.8
Piece
7.8%
37
1.8%
8.5
Piece
7.3%
33
1.8%
8.1
86
Tariff Item
(1)
6112
611201
611202
611203
611204
611205
611206
611207
611299
6113
611301
611302
611303
611304
611305
611306
611399
6114
611401
61140101
61140102
61140103
61140104
61140105
61140106
61140107
61140199
611402
61140201
61140202
(2)
Track suits, ski suits and

swimwear,
knitted
or
crocheted
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
elastane
Of Others
Garments, made up of knitted
or crocheted fabrics of heading
5903, 5906 or 5907
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
Of Others
Other garments, knitted or
crocheted
shirts
and
shirt-blouses,
knitted or crocheted with
tightening at the bottom
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
elastane
Of Others
Women's or girls' tops/cami
Of Cotton


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(3)
(4)
(5)
(6)
(7)
Piece
7.3%
29
1.8%
7.2
Piece
9.5%
36
2.5%
9.5
Piece
9.8%
40
2.5%
10.2
Piece
7.6%
43
4.8%
27.2
Piece
8.7%
40
3.5%
16.1
Piece
8.7%
40
3%
13.8
Piece
7.8%
37
1.8%
8.5
Piece
7.3%
33
1.8%
8.1
Piece
7.6%
36
2%
9.5
Piece
9.6%
45
2.5%
11.7
Piece
9.8%
47
2.5%
12
Piece
7.6%
47
4.8%
29.7
Piece
8.7%
43
3.5%
17.3
Piece
8.7%
43
3%
14.8
Piece
7.6%
33
2%
8.7
Piece
7.6%
64
2%
16.8
Piece
9.5%
61
2.5%
16.1
Piece
9.8%
61
2.5%
15.6
Piece
7.6%
129
4.8%
81.5
Piece
8.7%
60
3.5%
24.1
Piece
8.7%
60
3%
20.7
Piece
8%
67
2%
16.8
Piece
7.6%
57
2%
15
Piece
Piece
7.6%
9.5%
64
61
2%
2.5%
16.8
16.1
87
Tariff Item
(1)
61140203
61140204
61140205
61140206
61140207
61140299
611403
61140301
61140302
61140303
61140304
61140305
61140306
61140399
611404
61140401
61140402
61140403
61140404
61140405
61140406
61140499
611405
61140501
61140502
61140503
61140504
61140505
61140506
61140507
61140599
(2)
Man Made Fibre

Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
elastane
Of Others
Other jackets not covered
under heading 6103 or 6104
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
Of Others
Kurta and Salwar/ Salwar
suits/
salwar-kameez/
churidar-kameez,
with
or
without dupatta
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
Of Others
Others
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
Protective industrial wear
Of Others


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(3)
(4)
(5)
(6)
(7)
Piece
9.8%
61
2.5%
15.6
Piece
7.6%
129
4.8%
81.5
Piece
8.7%
60
3.5%
24.1
Piece
8.7%
60
3%
20.7
Piece
8%
67
2%
16.8
Piece
7.6%
57
2%
15
Piece
7.7%
146
2%
37.9
Piece
9.5%
110
2.5%
28.9
Piece
9.8%
115
2.5%
29.3
Piece
7.6%
170
4.8%
107.4
Piece
8.7%
404
3.5%
162.5
Piece
8.7%
300
3%
103.4
Piece
7.6%
100
2%
26.3
Piece
7.7%
120
2%
31.2
Piece
9.5%
130
2.5%
34.2
Piece
9.9%
140
2.5%
35.4
Piece
7.6%
180
4.8%
113.7
Piece
8.7%
180
3.5%
72.4
Piece
8.7%
180
3%
62.1
Piece
7.6%
110
2%
28.9
Piece
7.6%
36
2%
9.5
Piece
9.6%
45
2.5%
11.7
Piece
9.8%
47
2.5%
12
Piece
7.6%
47
4.8%
29.7
Piece
8.7%
43
3.5%
17.3
Piece
8.7%
43
3%
14.8
Piece
Piece
7.2%
7.6%
86
33
2%
2%
23.9
8.7
88
Tariff Item
(1)
6115
611501
611502
611503
611504
611505
611506
611507
611599
6116
611601
611602
611603
611604
611605
611606
611607
611699
6117
611701
61170101
61170102
61170103
61170104
61170105
61170106
(2)
Panty hose, tights, stockings,

socks and other hosiery,
including graduated compression hosiery (for example,
stockings for varicose veins)
and footwear without applied
soles, knitted or crocheted
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
elastane
Of Others
Gloves, mittens and mitts,
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
use in sports namely Golf
Gloves
made
of
textile
materials
Of Others
Other made up clothing
accessories,
knitted
or
crocheted; knitted or crocheted
parts of garments or of
clothing accessories
Shawls,
scarves,
mufflers,
stoles, mantillas and veils
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(3)
(4)
(5)
(6)
(7)
Kg
7.6%
140
2%
36.8
Kg
9.5%
160
2.5%
42.1
Kg
9.8%
180
2.5%
45.9
Kg
7.6%
510
4.8%
322.1
Kg
8.7%
180
3.5%
72.4
Kg
8.7%
180
3%
62.1
Kg
8%
160
2%
40
Kg
7.6%
130
2%
34.2
Kg
7.6%
140
2%
36.8
Kg
9.5%
160
2.5%
42.1
Kg
9.8%
180
2.5%
45.9
Kg
7.6%
510
4.8%
322.1
Kg
8.7%
180
3.5%
72.4
Kg
8.7%
180
3%
62.1
Piece
9.5%
26
3.2%
8.8
Kg
7.6%
130
2%
34.2
Piece
7.6%
34
2%
8.9
Piece
9.5%
36
2.5%
9.5
Piece
9.8%
40
2.5%
10.2
Piece
7.6%
78
4.8%
49.3
Piece
8.7%
38
3.5%
15.3
Piece
8.7%
38
3%
13.1
89
Tariff Item


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(1)
(2)
(3)
(4)
(5)
(6)
(7)
61170199
611702
61170201
Of Others
Others
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
Of Others
Piece
7.6%
33
2%
8.7
Kg
7.6%
140
2%
36.8
Kg
9.5%
160
2.5%
42.1
Kg
9.8%
180
2.5%
45.9
Kg
7.6%
510
4.8%
322.1
Kg
8.7%
180
3.5%
72.4
Kg
8.7%
180
3%
62.1
61170202
61170203
61170204
61170205
61170206
61170299
Kg
7.6%
130
2%
34.2
CHAPTER 62
ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, NOT KNITTED OR CROCHETED
Men's or boys' overcoats, carcoats,
cloaks,
anoraks
(including ski-jackets), wind6201
cheaters, wind jackets and
similar articles other than
620101
Of Cotton
Piece
7.7%
146
2%
37.9
620102
Piece
9.5%
110
2.5%
28.9
Man Made Fibre
620103
Of Man Made Fibres
Piece
9.8%
115
2.5%
29.3
620104
Piece
7.6%
170
4.8%
107.4
Noil silk)
620105
Of Wool
Piece
8.7%
404
3.5%
162.5
620106
Piece
8.7%
300
3%
103.4
Man Made Fibre
620199
Of Others
Piece
7.6%
100
2%
26.3
car-coats,
capes,
cloaks,
6202
wind-cheaters,
wind-jackets
and similar articles, other than
620201
Of Cotton
Piece
7.7%
146
2%
37.9
620202
Piece
9.5%
110
2.5%
28.9
Man Made Fibre
620203
Of Man Made Fibres
Piece
9.8%
115
2.5%
29.3
620204
Piece
7.6%
170
4.8%
107.4
Noil silk)
620205
Of Wool
Piece
8.7%
404
3.5%
162.5
620206
Piece
8.7%
300
3%
103.4
Man Made Fibre
620299
Of Others
Piece
7.6%
100
2%
26.3
Men's
or
boys'
suits,
6203
(other than swimwear)
620301
90
Tariff Item
(1)
62030101
62030102
62030103
62030104
62030105
62030106
62030199
620302
62030201
62030202
62030203
62030204
62030205
62030206
62030207
62030299
620303
62030301
62030302
62030303
62030304
62030305
62030306
62030307
62030399
620304
62030401
62030402
62030403
62030404
62030405
62030406
(2)

jacket)
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
Of Others
Jackets, blazers
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
lycra/elastane
Of Others
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
lycra/elastane
Of Others
Others (including capri/threefourth pants and ensembles)
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(3)
(4)
(5)
(6)
(7)
Piece
7.7%
226
2%
58.7
Piece
9.5%
195
2.5%
51.3
Piece
9.8%
202
2.5%
51.5
Piece
7.6%
280
4.8%
176.8
Piece
8.7%
620
3.5%
249.4
Piece
8.7%
460
3%
158.6
Piece
7.6%
170
2%
44.7
Piece
7.7%
146
2%
37.9
Piece
9.5%
110
2.5%
28.9
Piece
9.8%
115
2.5%
29.3
Piece
7.6%
170
4.8%
107.4
Piece
8.7%
404
3.5%
162.5
Piece
8.7%
300
3%
103.4
Piece
8%
151
2%
37.8
Piece
7.6%
100
2%
26.3
Piece
7.7%
80
2%
20.8
Piece
9.5%
85
2.5%
22.4
Piece
9.9%
87
2.5%
22
Piece
7.6%
110
4.8%
69.5
Piece
8.7%
216
3.5%
86.9
Piece
8.7%
160
3%
55.2
Piece
8%
83
2%
20.8
Piece
7.6%
70
2%
18.4
Piece
7.7%
47
2%
12.2
Piece
9.5%
55
2.5%
14.5
Piece
9.9%
57
2.5%
14.4
Piece
7.6%
80
4.8%
50.5
Piece
8.7%
80
3.5%
32.2
Piece
8.7%
80
3%
27.6
91
Tariff Item
(1)
62030407
62030499
6204
620401
62040101
62040102
62040103
62040104
62040105
62040106
62040199
620402
62040201
62040202
62040203
62040204
62040205
62040206
62040207
62040299
620403
62040301
62040302
62040303
62040304
62040305
62040306
62040307
62040399
(2)
lycra/elastane
Of Others
Women's or girls' suits,
(other than swimwear)
jacket)
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
Of Others
Jackets, blazers
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
lycra/elastane
Of Others
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
lycra/elastane
Of Others


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(3)
(4)
(5)
(6)
(7)
Piece
8%
50
2%
12.5
Piece
7.6%
44
2%
11.6
Piece
7.7%
226
2%
58.7
Piece
9.5%
195
2.5%
51.3
Piece
9.8%
202
2.5%
51.5
Piece
7.6%
280
4.8%
176.8
Piece
8.7%
620
3.5%
249.4
Piece
8.7%
460
3%
158.6
Piece
7.6%
170
2%
44.7
Piece
7.7%
146
2%
37.9
Piece
9.5%
110
2.5%
28.9
Piece
9.8%
115
2.5%
29.3
Piece
7.6%
170
4.8%
107.4
Piece
8.7%
404
3.5%
162.5
Piece
8.7%
300
3%
103.4
Piece
8%
151
2%
37.8
Piece
7.6%
100
2%
26.3
Piece
7.7%
80
2%
20.8
Piece
9.5%
85
2.5%
22.4
Piece
9.9%
87
2.5%
22
Piece
7.6%
110
4.8%
69.5
Piece
8.7%
216
3.5%
86.9
Piece
8.7%
160
3%
55.2
Piece
8%
83
2%
20.8
Piece
7.6%
70
2%
18.4
92
Tariff Item
(1)
620404
62040401
62040402
62040403
62040404
62040405
62040406
62040407
62040499
6205
620501
620502
620503
620504
620505
620506
620507
620599
6206
620601
620602
620603
620604
620605
620606
620607
620699
6207
620701
(2)

Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
lycra/elastane
Of Others
Men's or boys' shirts
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
lycra/elastane
Of Others
shirts and shirt-blouses
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
lycra/elastane
Of Others
Men's or boys' singlets and
other vests, underpants, briefs,
nightshirts, pyjamas, bathrobes, dressing gowns and
similar articles
Dressing gowns, bathrobes,
pyjamas,
nightshirts
and
similar articles


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(3)
(4)
(5)
(6)
(7)
Piece
7.7%
47
2%
12.2
Piece
9.5%
55
2.5%
14.5
Piece
9.9%
57
2.5%
14.4
Piece
7.6%
80
4.8%
50.5
Piece
8.7%
80
3.5%
32.2
Piece
8.7%
80
3%
27.6
Piece
8%
50
2%
12.5
Piece
7.6%
44
2%
11.6
Piece
7.6%
79
2%
20.8
Piece
9.5%
61
2.5%
16.1
Piece
9.8%
61
2.5%
15.6
Piece
7.6%
129
4.8%
81.5
Piece
8.7%
60
3.5%
24.1
Piece
8.7%
60
3%
20.7
Piece
8%
83
2%
20.8
Piece
7.6%
57
2%
15
Piece
7.6%
64
2%
16.8
Piece
9.5%
61
2.5%
16.1
Piece
9.8%
61
2.5%
15.6
Piece
7.6%
129
4.8%
81.5
Piece
8.7%
60
3.5%
24.1
Piece
8.7%
60
3%
20.7
Piece
8%
67
2%
16.8
Piece
7.6%
57
2%
15
93
Tariff Item


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(1)
(2)
(3)
(4)
(5)
(6)
(7)
62070101
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
lycra/elastane
Of Others
Singlets and other vests,
underpants, briefs and similar
articles
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
lycra/elastane
Of Others
Women's or girls' singlets and
other vests, slips, petticoats,
briefs, panties, nightdresses,
pyjamas, negliges, bathrobes,
dressing gowns and similar
articles
pyjamas, negliges, nightdresses
(including nightshirts) and
similar articles
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
lycra/elastane
Piece
7.7%
45
2%
11.7
Piece
9.5%
55
2.5%
14.5
Piece
9.8%
60
2.5%
15.3
Piece
7.6%
60
4.8%
37.9
Piece
8.7%
60
3.5%
24.1
Piece
8.7%
60
3%
20.7
Piece
8%
47
2%
11.8
Piece
7.6%
44
2%
11.6
Piece
7.7%
16
2%
4.2
Piece
9.5%
17
2.5%
4.5
Piece
9.8%
17
2.5%
4.3
Piece
7.6%
43
4.8%
27.2
Piece
8.7%
17
3.5%
6.8
Piece
8.7%
17
3%
5.9
Piece
8%
17
2%
4.2
Piece
7.6%
15
2%
Piece
7.7%
45
2%
11.7
Piece
9.5%
55
2.5%
14.5
Piece
9.8%
60
2.5%
15.3
Piece
7.6%
60
4.8%
37.9
Piece
8.7%
60
3.5%
24.1
Piece
8.7%
60
3%
20.7
Piece
8%
47
2%
11.8
62070102
62070103
62070104
62070105
62070106
62070107
62070199
620702
62070201
62070202
62070203
62070204
62070205
62070206
62070207
62070299
6208
620801
62080101
62080102
62080103
62080104
62080105
62080106
62080107
94
Tariff Item


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(1)
(2)
(3)
(4)
(5)
(6)
(7)
62080199
Of Others
Singlets and other vests, slips,
petticoats, briefs, panties and
similar articles
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
lycra/elastane
Of Others
accessories
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
lycra/elastane
Of Others
Garments, made up of fabrics
of heading 5602, 5603, 5903,
5906 or 5907
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
Of Others
swimwear; other garments
shirts and shirt-blouses, with
Of Cotton
Piece
7.6%
44
2%
11.6
Piece
7.7%
16
2%
4.2
Piece
9.5%
17
2.5%
4.5
Piece
9.8%
17
2.5%
4.3
Piece
7.6%
43
4.8%
27.2
Piece
8.7%
17
3.5%
6.8
Piece
8.7%
17
3%
5.9
Piece
8%
17
2%
4.2
Piece
7.6%
15
2%
Piece
7.3%
29
1.8%
7.2
Piece
9.5%
36
2.5%
9.5
Piece
9.8%
40
2.5%
10.2
Piece
7.6%
43
4.8%
27.2
Piece
8.7%
40
3.5%
16.1
Piece
8.7%
40
3%
13.8
Piece
7.8%
37
1.8%
8.5
Piece
7.3%
33
1.8%
8.1
Piece
7.6%
36
2%
9.5
Piece
9.6%
45
2.5%
11.7
Piece
9.8%
47
2.5%
12
Piece
7.6%
47
4.8%
29.7
Piece
8.7%
43
3.5%
17.3
Piece
8.7%
43
3%
14.8
Piece
7.6%
33
2%
8.7
Piece
Piece
7.6%
9.5%
64
61
2%
2.5%
16.8
16.1
620802
62080201
62080202
62080203
62080204
62080205
62080206
62080207
62080299
6209
620901
620902
620903
620904
620905
620906
620907
620999
6210
621001
621002
621003
621004
621005
621006
621099
6211
621101
62110101
62110102
95
Tariff Item
(1)
62110103
62110104
62110105
62110106
62110107
62110199
621102
62110201
62110202
62110203
62110204
62110205
62110206
62110207
62110299
621103
62110301
62110302
62110303
62110304
62110305
62110306
62110399
621104
62110401
62110402
62110403
62110404
62110405
62110406
(2)
Man Made Fibre

Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
lycra/elastane
Of Others
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
lycra/elastane
Of Others
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
Of Others
Protective
industrial
wear
overall/coverall made of cotton
Other protective industrial wear
made of cotton
Protective
industrial
wear
overall/coverall
made
of
Aramid fibre or Modacrylic
fibre
made of Aramid fibre
Protective
industrial
wear
overall/coverall
made
of
Modacrylic fibre


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(3)
(4)
(5)
(6)
(7)
Piece
9.8%
61
2.5%
15.6
Piece
7.6%
129
4.8%
81.5
Piece
8.7%
60
3.5%
24.1
Piece
8.7%
60
3%
20.7
Piece
8%
67
2%
16.8
Piece
7.6%
57
2%
15
Piece
7.6%
64
2%
16.8
Piece
9.5%
61
2.5%
16.1
Piece
9.8%
61
2.5%
15.6
Piece
7.6%
129
4.8%
81.5
Piece
8.7%
60
3.5%
24.1
Piece
8.7%
60
3%
20.7
Piece
8%
67
2%
16.8
Piece
7.6%
57
2%
15
Piece
7.7%
146
2%
37.9
Piece
9.5%
110
2.5%
28.9
Piece
9.8%
115
2.5%
29.3
Piece
7.6%
170
4.8%
107.4
Piece
8.7%
404
3.5%
162.5
Piece
8.7%
300
3%
103.4
Piece
7.6%
100
2%
26.3
Piece
7.2%
133
2%
36.9
Piece
7.2%
86
2%
23.9
Piece
9.5%
324
2.5%
Piece
9.5%
220
2.5%
57.9
Piece
9.5%
301
2.5%
79.2
Piece
9.5%
201
2.5%
52.9
96
85.3
Tariff Item
(1)
62110499
621105
62110501
62110502
62110503
62110504
62110505
62110506
62110599
621106
62110601
62110602
62110603
62110604
62110605
62110606
62110699
6212
621201
621202
621203
621204
621205
621206
621299
6213
621301
621302
621303
621304
621305
621306
(2)
made of Modacrylic fibre

Kurta and Salwar/ Salwar
suits/
salwar-kameez/
churidar-kameez,
with
or
without dupatta
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
Of Others
Others
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
Of Others
Brassieres, girdles, corsets,
braces, suspenders, garters and
similar articles and parts
thereof, whether or not knitted
or crocheted
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
Of Others
Handkerchiefs
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(3)
(4)
(5)
(6)
(7)
Piece
7.2%
86
2%
23.9
Piece
7.7%
120
2%
31.2
Piece
9.5%
130
2.5%
34.2
Piece
9.9%
140
2.5%
35.4
Piece
7.6%
180
4.8%
113.7
Piece
8.7%
180
3.5%
72.4
Piece
8.7%
180
3%
62.1
Piece
7.6%
110
2%
28.9
Piece
7.6%
36
2%
9.5
Piece
9.6%
45
2.5%
11.7
Piece
9.8%
47
2.5%
12
Piece
7.6%
47
4.8%
29.7
Piece
8.7%
43
3.5%
17.3
Piece
8.7%
43
3%
14.8
Piece
7.6%
33
2%
8.7
Kg
7.6%
140
2%
36.8
Kg
9.5%
160
2.5%
42.1
Kg
9.8%
180
2.5%
45.9
Kg
7.6%
510
4.8%
322.1
Kg
8.7%
180
3.5%
72.4
Kg
8.7%
180
3%
62.1
Kg
7.6%
130
2%
34.2
Kg
7.6%
140
2%
36.8
Kg
9.5%
160
2.5%
42.1
Kg
9.8%
180
2.5%
45.9
Kg
7.6%
510
4.8%
322.1
Kg
8.7%
180
3.5%
72.4
Kg
8.7%
180
3%
62.1
97
Tariff Item


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(1)
(2)
(3)
(4)
(5)
(6)
(7)
621399
Of Others
Shawls, scarves, mufflers,
mantillas, veils and the like
Shawls, scarves, mufflers,
stoles, mantillas and veils
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
Of Others
Others
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
Of Others
Ties, bow ties and cravats
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
Of Others
Gloves, mittens and mitts
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
use in sports namely Golf
Gloves
made
of
textile
materials
Kg
7.6%
130
2%
34.2
Piece
7.6%
34
2%
8.9
Piece
9.5%
36
2.5%
9.5
Piece
9.8%
40
2.5%
10.2
Piece
7.6%
78
4.8%
49.3
Piece
8.7%
38
3.5%
15.3
Piece
8.7%
38
3%
13.1
Piece
7.6%
33
2%
8.7
Kg
7.6%
140
2%
36.8
Kg
9.5%
160
2.5%
42.1
Kg
9.8%
180
2.5%
45.9
Kg
7.6%
510
4.8%
322.1
Kg
8.7%
180
3.5%
72.4
Kg
8.7%
180
3%
62.1
Kg
7.6%
130
2%
34.2
Kg
7.6%
140
2%
36.8
Kg
9.5%
160
2.5%
42.1
Kg
9.8%
180
2.5%
45.9
Kg
7.6%
510
4.8%
322.1
Kg
8.7%
180
3.5%
72.4
Kg
8.7%
180
3%
62.1
Kg
7.6%
130
2%
34.2
Kg
7.6%
140
2%
36.8
Kg
9.5%
160
2.5%
42.1
Kg
9.8%
180
2.5%
45.9
Kg
7.6%
510
4.8%
322.1
Kg
8.7%
180
3.5%
72.4
Kg
8.7%
180
3%
62.1
Piece
9.5%
26
3.2%
8.8
6214
621401
62140101
62140102
62140103
62140104
62140105
62140106
62140199
621402
62140201
62140202
62140203
62140204
62140205
62140206
62140299
6215
621501
621502
621503
621504
621505
621506
621599
6216
621601
621602
621603
621604
621605
621606
621607
98
Tariff Item


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(1)
(2)
(3)
(4)
(5)
(6)
(7)
621699
Of Others
accessories; parts of garments
or of clothing accessories, other
than those of heading 6212
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
Of Others
Kg
7.6%
130
2%
34.2
Kg
7.6%
140
2%
36.8
Kg
9.5%
160
2.5%
42.1
Kg
9.8%
180
2.5%
45.9
Kg
7.6%
510
4.8%
322.1
Kg
8.7%
180
3.5%
72.4
Kg
8.7%
180
3%
62.1
2%
34.2
2%
16.3
2.2%
17.1
2.4%
1.5%
17.9
14.1
2%
20
2.2%
22.5
2.4%
31.1
3.5%
186.7
1.5%
14.4
2%
20
2.2%
22.5
2.4%
31.1
3.5%
186.7
1.5%
14.4
2%
20
2.2%
22.5
2.4%
31.1
3.5%
186.7
6217
621701
621702
621703
621704
621705
621706
621799
6301
630101
630102
630103
630199
6302
630201
630202
630203
630204
630299
6303
630301
630302
630303
630304
630399
6304
630401
630402
630403
630404
Kg
7.6%
130
CHAPTER 63
OTHER MADE UP TEXTILES ARTICLES; SETS;
WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS
Blankets and traveling rugs
Of Cotton
Kg
7.5%
61
Kg
8.5%
66
Man Made Fibre
Of Man Made Fibres
Kg
9.5%
71
Of others, including of wool
Kg
6.7%
63
Bed linen, table linen, toilet
linen and kitchen linen
Of Cotton
Kg
7.5%
75
Kg
8.5%
87
Man Made Fibre
Of Man Made Fibres
Kg
9.5%
123
Kg
7.5%
400
Noil silk)
Of Others
Kg
7.3%
70
Curtains (including drapes)
and interior blinds; curtain or
bed valances
Of Cotton
Kg
7.5%
75
Kg
8.5%
87
Man Made Fibre
Of Man Made Fibres
Kg
9.5%
123
Kg
7.5%
400
Noil silk)
Of Others
Kg
7.3%
70
Other
furnishing
articles,
excluding those of heading
9404
Of Cotton
Kg
7.5%
75
Kg
8.5%
87
Man Made Fibre
Of Man Made Fibres
Kg
9.5%
123
Kg
7.5%
400
Noil silk)
99
Tariff Item


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(1)
(2)
(3)
(4)
(5)
(6)
(7)
630499
Of Others
Sacks and bags, of a kind used
for the packing of goods
Flexible Intermediate Bulk
Containers (FIBC)
Sacks and bags made of jute
including hessian bags, sacking
bags, jute soil savers etc
Others
Tarpaulins,
awnings
and
sunblinds; tents; sails for
boats, sailboards or landcraft;
camping goods
Other made up articles,
including dress patterns
Fabric Swatches
Of Cotton
Man Made Fibre
Of Man Made Fibres
Of Others
Others (excluding fabric
swatches)
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Others
Sets consisting of woven fabric
and yarn, whether or not with
accessories, for making up into
rugs, tapestries, embroidered
table cloths or serviettes, or
similar textile articles, put up
in packings for retail sale
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Others
Worn clothing and other worn
articles
Used or new rags, scrap twine,
cordage, rope and cables and
worn out articles of twine,
cordage, rope or cables, of
textile materials
Kg
7.3%
70
1.5%
14.4
Kg
7%
18
1.5%
3.9
Kg
5%
1.5%
2.4
Kg
5%
1.5%
2.4
Kg
5%
25
1.5%
7.5
Kg
7.5%
75
2%
20
Kg
8.5%
87
2.2%
22.5
Kg
Kg
9.5%
7.3%
123
70
2.4%
1.5%
31.1
14.4
Kg
7.5%
75
2%
20
Kg
8.5%
87
2.2%
22.5
Kg
9.5%
123
2.4%
31.1
Kg
7.5%
400
3.5%
186.7
Kg
7.3%
70
1.5%
14.4
Kg
7.5%
75
2%
20
Kg
8.5%
87
2.2%
22.5
Kg
9.5%
123
2.4%
31.1
Kg
7.5%
400
3.5%
186.7
Kg
7.3%
70
1.5%
14.4
6305
630501
630502
630599
6306
6307
630701
63070101
63070102
63070103
63070199
630702
63070201
63070202
63070203
63070204
63070299
6308
630801
630802
630803
630804
630899
6309
6310
100
Nil
Nil
Nil
Nil
Tariff Item
(1)
6401
6402
6403
640301
640302
640303
640304
640305
640306
640307
640308
640309
640310
640311
640312
640399
6404
(2)


Unit
(3)
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
CHAPTER 64
FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES
Waterproof footwear with
outer soles and uppers of
rubber or of plastics, the
uppers of which are neither
Pair
6.8%
20
1.5%
fixed to the sole nor assembled
by stitching, riveting, nailing,
screwing, plugging or similar
processes
Other footwear with outer
Pair
6.8%
30
1.5%
soles and uppers of rubber or
plastics
Footwear with outer soles of
rubber, plastics, leather or
composition
leather
and
uppers of leather
Leather shoes for adults, namely
Pair
9.5%
310
2.6%
boots and half boots
Leather shoes for adults, namely
boots
and
half
boots,
manufactured by units operating
0.4%
0.4%
under section 65 of the Customs
Act, 1962
Deleted
Deleted
Leather shoes for adults, other
Pair
9.5%
220
2.6%
than boots and half boots
Leather shoes for adults, other
than boots and half
boots,
0.4%
0.4%
Act, 1962
Leather boots/half boots/shoes
Pair
9.5%
138
2.6%
for children
Leather boots/half boots/shoes
for children, manufactured by
0.4%
0.4%
units operating under section 65
of the Customs Act, 1962
Leather
sandals
(including
Pair
8.5%
127
2.6%
chappals / slippers)
Leather
sandals,
(including
chappals/slippers) manufactured
0.4%
0.4%
by units operating under section
65 of the Customs act, 1962
Leather safety footwear with
Pair
9.5%
230
2.6%
protective metal toe cap
Leather safety footwear with
protective toe cap of composite/
Pair
9.8%
265
2.9%
synthetic material
Others
1.5%
1.5%
Footwear with outer soles of
101
4.4
6.6
84.8
60.2
37.8
38.8
62.9
78.4
Tariff Item
(1)
640401
640402
640403
640404
640499
6405
6406
640601
640602
640603
640604
640605
640606
640607
640608
640609
640610
640611
640612
640613
(2)
rubber, plastics, leather or

composition
leather
and
uppers of textile materials
Of rubber sole with canvas
upper
Boots/ half boots / shoes of
leather-cum-synthetic/textile
materials
Sandals
of
leather-cumsynthetic/textile materials
Of TPR/PU sole with canvas
upper
Others
Other footwear
Parts of footwear (including
uppers whether or not attached
to soles other than outer soles);
removable
in-soles,
heel
cushions and similar articles;
gaiters, leggings and similar
articles, and parts thereof
Leather shoe uppers for adults,
namely boots and half boots
namely boots and half boots,
Act, 1962
Deleted
Deleted
other than boots and half boots
other than boots and half boots,
Act, 1962
Leather uppers for boots/half
boots/shoes for children
Leather uppers for boots/half
boots/shoes
for
children,
Act, 1962
Leather sandal uppers
Leather
sandal
uppers,
Act, 1962
Leather woven sandal uppers
Leather soles
Leather-cum-synthetic/textile


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(3)
(4)
(5)
(6)
(7)
Pair
6%
16
1.5%
Pair
8.7%
170
1.5%
29.3
Pair
8%
100
1.5%
18.8
Pair
6%
30
1.5%
7.5
1.5%
1.5%
Pair
8.3%
1.5%
1.5%
168
0.4%
Pair
8.3%
8.3%
115
7.2%
108
102
7.2%
7.2%
7.2%
30.5
2.2%
28.6
0.4%
58
0.4%
Pair
Pair
Pair
2.2%
0.4%
0.4%
Pair
44.5
0.4%
0.4%
Pair
2.2%
1.7%
13.7
0.4%
42
26
42
1.7%
1.7%
1.7%
9.9
6.1
9.9
Tariff Item
(1)
640614
640615
640616
640617
640618
640619
640699
6501
6502
6503
6504
6505
6506
650601
650602
650603
650604
650699
6507
(2)
footwear uppers
Synthetic uppers for footwear
PU Unit sole
Leather insoles (Leather socks)
for adult shoes
Leather insoles (Leather socks)
for adult shoes, manufactured by
units operating under section 65
of the Customs Act, 1962
Leather gaiters or chaps
Synthetic gaiters or chaps
Others


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(3)
(4)
(5)
(6)
(7)
Pair
6%
1.5%
31
1.5%
1.5%
7.8
Pair
8.1%
1.5%
1.3
0.4%
Pair
Pair
7.2%
6%
1.5%
CHAPTER 65
HEADGEAR AND PARTS THEREOF
Hat-forms, hat bodies and
hoods of felt, neither blocked
to shape nor with made
Kg
5.5%
brims;
plateaux
and
manchons
(including
slit
manchons), of felt
Hat-shapes, plaited or made
by assembling strips of any
Kg
5.5%
material, neither blocked to
shape, nor with made brims,
nor lined, nor trimmed
Deleted
Hats and other headgear,
plaited
or
made
by
Kg
5.5%
assembling strips of any
material, whether or not lined
or trimmed
Hats and other headgear,
knitted or crocheted, or made
up from lace, felt or other
textile fabric, in the piece (but
Kg
5.5%
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
Piece
5.5%
Polystyrene
Safety Helmet (made out of
Piece
5.5%
fibre glass reinforced plastics)
weight 1425 gms +/- 20 gms
Cricket Helmets
Piece
5.5%
Leather Caps/Hats
Piece
5.5%
Others
Kg
5.5%
Head-bands, linings, covers,
Kg
5.5%
hat foundations, hat frames,
peaks and chinstraps, for
103
0.4%
42
31
1.7%
1.5%
1.5%
9.9
7.8
110
1.5%
30
110
1.5%
30
110
1.5%
30
110
1.5%
30
12
1.5%
3.3
19
1.5%
5.2
50
50
110
1.5%
1.5%
1.5%
13.6
13.6
30
110
1.5%
30
Tariff Item
(1)
(2)


Unit
(3)
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
headgear
CHAPTER 66
UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF
Umbrellas
and
sun
umbrellas
(including
Kg
5.5%
70
1.5%
19.1
6601
walking-stick
umbrellas,
garden
umbrellas
and
similar umbrellas)
Walking-sticks, seat-sticks,
Kg
5.5%
55
1.5%
15
6602
whips, riding-crops and the
like
Parts,
trimmings
and
Kg
5.5%
10
1.5%
2.7
6603
accessories of articles of
CHAPTER 67
PREPARED FEATHERS AND DOWN AND ARTICLES MADE OF FEATHERS OR OF DOWN; ARTIFICIAL
FLOWERS; ARTICLES OF HUMAN HAIR
Skins and other parts of birds
with their feathers or down,
feathers, parts of feathers,
Nil
Nil
6701
down and articles thereof
(other than goods of heading
0505 and worked quills and
scapes)
Artificial flowers, foliage and
fruit and parts thereof;
Kg
5.5%
70
1.5%
19.1
6702
articles made of artificial
flowers, foliage or fruit
Human hair, dressed, thinned,
bleached
or
otherwise
worked; wool or other animal
6703
hair or other textile materials,
prepared for use in making
wigs or the like
Human hair, dressed, thinned,
670301
1%
0.15%
bleached or otherwise worked
670399
Others
Nil
Nil
Wigs, false beards, eyebrows
and eyelashes, switches and
the like, of human or animal
Nil
Nil
6704
hair or of textile materials;
articles of human hair not
elsewhere
specified
or
included
CHAPTER 68
ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS
Setts,
curbstones
and
1.1%
1.1%
flagstones, of natural stone
6801
(except slate)
104
Tariff Item
(1)
6802
680201
680202
680203
680204
680299
6803
6804
6805
6806
(2)
Worked
monumental
or
building stone (except slate)
and articles thereof, other
than goods of heading 6801;
mosaic cubes and the like, of
natural stone (including slate),
whether or not on a backing;
artificially coloured granules,
chippings and powder, of
natural stone (including slate)
Granite/Marble Monuments
Granite / Marble / Mosaic Tiles,
whether or not polished
Granite/Marble Slabs, whether
or not polished
Artistic and Decorative crafted
stone products (Handicrafts)
Others
Worked slate and articles of
slate or of agglomerated slate
Millstones,
grindstones,
grinding wheels and the like,
without
frameworks,
for
grinding,
sharpening,
polishing, trueing or cutting,
hand sharpening or polishing
stones, and parts thereof, of
natural
stone,
of
agglomerated
natural
or
artificial 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 soundabsorbing mineral materials,
6811 or 6812 or of Chapter 69


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(3)
(4)
(5)
(6)
(7)
Kg
1.8%
1.8%
Kg
1.8%
1.8%
Kg
1.8%
1.8%
Kg
1.8%
1.8%
105
1.1%
1.1%
1.1%
1.1%
1.1%
1.1%
1.1%
1.1%
1.1%
1.1%
Tariff Item
(1)
6807
6808
6809
6810
6811
6812
6813
6814
6815
(2)


Unit
(3)
Articles of asphalt or of
similar material (for example,
petroleum bitumen or coal tar
pitch)
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
Articles of plaster or of
compositions based on plaster
Articles of cement, of concrete
or of artificial stone, whether
or not reinforced
Articles of asbestos-cement, of
cellulose fibre-cement or the
like
Fabricated asbestos fibres;
mixtures with a basis of
asbestos or with a basis of
asbestos
and magnesium
carbonate; articles of such
mixtures or of asbestos (for
example,
thread,
woven
fabric, clothing, headgear,
footwear, gaskets), whether or
not reinforced, other than
goods of heading 6811 or 6813
Friction material and articles
thereof (for example, sheets,
rolls, strips, segments, discs,
washers, pads), not mounted,
for brakes, for clutches or the
like, with a basis of asbestos,
of other mineral substances or
of cellulose, whether or not
combined with textile or other
materials
Worked mica and articles of
mica, including agglomerated
or
reconstituted
mica,
whether or not on a support
of paper, paperboard or other
materials
Articles of stone or of other
mineral substances (including
carbon fibres, articles of
carbon fibres and articles of
peat), not elsewhere specified
106
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
1.1%
1.1%
1.1%
1.1%
1.1%
1.1%
1.1%
1.1%
1.1%
1.1%
1.1%
1.1%
1.1%
1.1%
1.1%
1.1%
1.1%
1.1%
Tariff Item
(1)
(2)


Unit
(3)
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
400
2%
400
400
2%
400
400
2%
400
400
2%
400
1180
2%
1180
1180
2%
1180
1180
2%
1180
1180
2%
1180
2500
2%
2500
2500
2%
2500
1180
2%
1180
400
2%
400
2500
2%
2500
2500
2%
2500
or included
6901
690101
690102
690199
6902
690201
690202
690203
690204
690205
690206
690207
690208
690209
690210
690211
CHAPTER 69
CERAMIC PRODUCTS
Bricks, blocks, tiles and other
ceramic goods of siliceous
fossil meals (for example,
kieselguhr,
tripolite
or
diatomite) or of similar
siliceous earths
Silica Bricks/Shapes For B.F
MT
2%
Stoves
Silica Bricks/Shapes For Coke
MT
2%
Ovens
Others
MT
2%
Refractory bricks, blocks, tiles
and
similar
refractory
ceramic constructional goods,
other than those of siliceous
fossil meals or similar
siliceous earths
High Alumina (Bubble Alumina
Based) Bricks and Shapes
MT
2%
and/or Castable and Mortars
High Alumina (Synthetic Base)
Bricks/Shapes and/or Ramming
MT
2%
Mass, Castables and Mortars
High Alumina Blast Furnace
Stove Bricks/ Shapes and
MT
2%
Mortars
High Alumina Bricks and
Shapes and/or Ramming Mass,
MT
2%
Castables and Mortars
Magnesia Dolomite Bricks and
MT
2%
Magnesite Chrome Magnesia
Co-clinker Bricks and Shapes
MT
2%
and/or
Ramming
Mass,
Magnesia
Carbon
Bricks/Shapes and/or Ramming
MT
2%
Mass, Castables and Mortars
Magnesite Bricks and Shapes
and/or
Ramming
Mass,
MT
2%
Alumina Carbon Bricks/ Shapes
and/or
Ramming
Mass,
MT
2%
Alumina Carbon/ Slide Gate
Plate
Refractory
and
MT
2%
Attachments
Alumina
Fused
Cast
MT
2%
107
Tariff Item
(1)
690212
690213
690299
6903
6904
6905
6906
6907
6908
690801
690802
690899
6909
6910
(2)
Refractories
Chrome Magnesite Bricks and
Alumina Carbon Continuous
Casting Refractories and/or
Mortars
Others
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 or of similar siliceous
earths
Ceramic building bricks,
flooring blocks, support or
filler tiles and the like
Roofing tiles, chimney-pots,
cowls,
chimney
liners,
architectural ornaments and
other ceramic constructional
goods
Ceramic
pipes,
conduits,
guttering and pipe fittings
Unglazed ceramic flags and
paving, hearth or wall tiles;
unglazed ceramic mosaic
cubes and the like, whether or
not on a backing
Glazed ceramic flags and
paving, hearth or wall tiles;
glazed ceramic mosaic cubes
and the like, whether or not
on a backing
Ceramic Glazed Floor Tiles
Coloured
Ceramic Glazed wall Tiles
Others
Ceramic wares for laboratory,
chemical or other technical
uses; ceramic troughs, tubs
and similar receptacles of a
kind used in agriculture;
ceramic pots, jars and similar
articles of a kind used for the
conveyance or packing of
goods
Ceramic sinks, wash basins,
wash basin pedestals, baths,
bidets, water closet pans,


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(3)
(4)
(5)
(6)
(7)
MT
2%
400
2%
400
MT
2%
2500
2%
2500
MT
2%
400
2%
400
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
MT
2%
960
2%
960
MT
MT
2%
2%
630
630
2%
2%
630
630
108
1.5%
1.5%
1.5%
1.5%
Tariff Item
(1)
6911
6912
6913
6914
7001
7002
7003
7004
7005
7006
7007
7008
7009
(2)


Unit
(3)
flushing cisterns, urinals and

similar sanitary fixtures
Tableware,
kitchenware,
other household articles and
toilet articles, of porcelain or
china
Ceramic tableware, kitchenware, other household articles
and toilet articles, other than
of porcelain or china
Statuettes
and
other
ornamental ceramic articles
Other ceramic articles
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
CHAPTER 70
GLASS AND GLASSWARE
Cullet and other waste and
Nil
scrap of glass; glass in the
mass
Glass in balls (other than
microspheres
of
heading
1.5%
7018),
rods
or
tubes,
unworked
Cast glass and rolled glass, in
sheets or profiles, whether or
not having an absorbent,
1.5%
reflecting or non-reflecting
layer, but not otherwise
worked
Drawn glass and blown glass,
in sheets, whether or not
1.5%
having an absorbent, reflecting or non-reflecting layer,
but not otherwise worked
Float glass and surface
ground or polished glass, in
sheets, whether or not having
1.5%
an absorbent, reflecting or
non-reflecting layer, but not
otherwise worked
Glass of heading 7003, 7004
or 7005, bent, edge-worked,
engraved, drilled, enamelled
1.5%
or otherwise worked, but not
framed or fitted with other
materials
Safety glass, consisting of
1.5%
toughened (tempered) or
laminated glass
Multiple-walled
insulating
1.5%
units of glass
Glass mirrors, whether or not
framed, including rear-view
109
1.5%
Nil
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
Tariff Item
(1)
700901
700999
7010
7011
7012
7013
701301
701302
701303
701399
7014
7015
7016
(2)
mirrors
Bicycle Mirror
Others
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
Glass envelopes (including
bulbs and tubes), open, and
glass parts thereof, without
fittings, for electric lamps,
cathode-ray tubes or the like
Deleted
Glassware of a kind used for
table, kitchen, toilet, office,
indoor decoration or similar
purposes (other than that of
heading 7010 or 7018)
Hand-cut lead crystal glassware
Opal glassware/kitchenware
Jars, perfume bottles, candle
plates/coasters, votives, lotion
bottles/soap-dishes, ornamental
spheres/stars/bells
Others
Signalling glassware and
optical elements of glass
(other than those of heading
7015), not optically worked
Clock or watch glasses and
similar glasses, for noncorrective
or
corrective
spectacles,
curved,
bent,
hollowed or the like; not
optically worked; hollow glass
spheres and their segments,
for the manufacture of such
glasses
Paving blocks, slabs, bricks,
squares, tiles and other
articles of pressed or moulded
glass, whether or not wired, of
a kind used for building or
construction purposes; glass
cubes and other glass small
wares, whether or not on a
backing, for mosaics or
similar decorative purposes;


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(3)
(4)
(5)
(6)
(7)
Piece
7%
1.5%
1.5%
1.5%
0.4
1.5%
1.5%
1.5%
1.5%
Kg
Kg
6%
6%
26
26
1.5%
1.5%
6.5
6.5
Kg
6%
26
1.5%
6.5
110
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
Tariff Item
(1)
7017
701701
701799
7018
701801
701899
7019
7020
702001
702002
702003
702004
702005
702099
(2)
leaded lights and the like;

multi-cellular or foam glass in
blocks, panels, plates, shells or
similar forms
Laboratory,
hygienic
or
pharmaceutical glassware,
whether or not graduated or
calibrated
Laboratory Glass ware
Others
Glass beads, imitation pearls,
imitation precious or semiprecious stones and similar
glass smallwares, and articles
thereof other than imitation
jewellery; glass eyes other
than
prosthetic
articles;
statuettes and other ornaments of lamp-worked glass,
other
than
imitation
jewellery; glass microspheres
not exceeding 1 mm in
diameter
Glass Beads and articles thereof
Others
Glass fibres (including glass
wool) and articles thereof (for
example, yarn, woven fabrics)
Other articles of glass
Glass Artware / Handicrafts
made of two or more ply glass
with or without metallic fusion
Glass Refills Silver Coated for
Vacuum Flasks
with silver coating
with glass chatons
Others


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(3)
(4)
(5)
(6)
(7)
Kg
5.2%
1.5%
17
1.5%
1.5%
4.9
Kg
6%
1.5%
18
1.5%
1.5%
4.5
1.5%
1.5%
Kg
7.3%
64
1.5%
13.2
Kg
7.8%
77
1.5%
14.8
Kg
7.8%
23
1.5%
4.4
Kg
7.8%
77
1.5%
14.8
Kg
7.8%
77
1.5%
14.8
1.5%
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
Pearls, natural or cultured,
whether or not worked or
graded but not strung,
Nil
Nil
7101
mounted or set; pearls,
natural
or
cultured,
temporarily
strung
for
convenience of transport
111
Tariff Item
(1)
7102
7103
7104
7105
7106
7107
7108
7109
7110
7111
7112
(2)


Unit
(3)
Diamonds, whether or not

worked, but not mounted or
set
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
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
Dust and powder of natural
or synthetic precious or semiprecious stones
Silver (including silver plated
with gold or platinum),
unwrought or in semimanufactured forms, or in
powder form
Base metals clad with silver,
not further worked than
semi-manufactured
Gold (including gold plated
with platinum) unwrought or
in semi-manufactured forms,
or in powder form
Base metals or silver, clad
with gold, not further worked
than semi-manufactured
Platinum, unwrought or in
semi-manufactured form, or
in powder form
Base metals, silver or gold,
clad with platinum, not
further worked than semimanufactured
Waste and scrap of precious
metal or of metal clad with
precious metal; other waste
and scrap containing precious
112
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Tariff Item
(1)
7113
(2)
Articles of jewellery and parts

thereof, made of gold
711302
Articles of jewellery and parts

thereof, made of silver
7114
Articles made of silver
711499
Others
Other articles of precious
precious metal
Articles
of
natural
or
cultured pearls, precious or
semi-precious stones (natural,
synthetic or reconstructed)
Imitation jewellery
Brass jewellery
Aluminium jewellery
Plastic Imitation Jewellery
with or without embellishments
Plastic bangles with or without
embellishments
Stainless steel jewellery
Iron jewellery
Glass jewellery
Others
Coin
7116
7117
711701
711702
711703
711704
711705
711706
711707
711799
7118


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
(3)
Gms.
Kg
276.6 per
gram of net
gold content
(.995 or more
purity) in the
jewellery
4085.9 per
kg of net
silver content
(.999 purity)
in
the
jewellery
276.6 per
gram of net
gold content
(.995 or more
purity) in the
jewellery
4085.9 per
kg of net
silver content
(.999 purity)
in
the
jewellery
Nil
Nil
4085.9 per
kg of net
silver content
(.999 purity)
in the article
4085.9 per
kg of net
silver content
(.999 purity)
in the article
Nil
Nil
Nil
Nil
Nil
Nil
Others
Articles of goldsmiths or
silversmiths wares and parts
thereof, of precious metal or
of metal clad With precious
metal
711401
7115
metal or precious metal

compounds, of a kind used
principally for the recovery
of precious metal
Articles of jewellery and
parts thereof, of precious
precious metal
711301
711399
Kg
Kg
Kg
7%
7%
150
50
1.5%
1.5%
32.1
10.7
Kg
4.4%
25
1.5%
8.5
Kg
4.4%
25
1.5%
8.5
Kg
Kg
Kg
7%
7%
7%
Nil
Nil
50
50
50
1.5%
1.5%
1.5%
Nil
Nil
10.7
10.7
10.7
CHAPTER 72
113
Tariff Item
(1)
(2)


Unit
(3)
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
340
1.5%
340
IRON AND STEEL

7201
7202
7203
7204
7205
7206
7207
7208
7209
7210
7211
7212
7213
7214
Pig iron and spiegeleisen in

pigs, blocks or other primary
forms
Ferro alloys
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
Ferrous waste and scrap;
remelting scrap ingots of iron
or steel
Granules and powders, of pig
iron, spiegeleisen, iron or steel
Iron and non-alloy steel in
ingots or other primary forms
(excluding iron of heading
7203)
Semi-finished products of
iron or non-alloy steel
Flat-rolled products of iron or
non-alloy steel, of a width of
600 mm or more, hot-rolled,
not clad, plated or coated
600 mm or more, cold-rolled
(cold-reduced),
not
clad,
plated or coated
600 mm or more, clad, plated
or coated
less than 600 mm, not clad,
plated or coated
less than 600 mm, clad, plated
or coated
Bars and rods, hot-rolled, in
irregularly wound coils, of
Other bars and rods of iron
or non-alloy steel, not further
worked than forged, hotrolled, hot-drawn or hot-
MT
1.5%
1.1%
1.1%
1.1%
1.1%
Nil
Nil
1.1%
1.1%
1.1%
1.1%
MT
1.7%
450
1.7%
450
MT
2%
700
2%
700
MT
2%
1000
2%
1000
MT
2%
1200
2%
1200
MT
2%
1200
2%
1200
MT
2%
1200
2%
1200
MT
2%
1200
2%
1200
MT
2%
1200
2%
1200
114
Tariff Item
(1)
7215
7216
7217
7218
7219
7220
722001
722099
7221
7222
7223
7224
7225
7226
7227
7228
722801
722899
7229
7301
(2)
extruded, but including those

twisted after rolling
Other bars and rods of iron
or non-alloy steel
Angles, shapes and sections of
Wire of iron or non-alloy steel
Stainless steel in ingots or
other primary forms; semifinished products of stainless
steel
Flat-rolled
products
of
stainless steel, of a width of
600 mm or more
Flat-rolled
products
of
stainless steel, of a width of
less than 600 mm
Of thickness 0.25 mm or less
Others
stainless steel
Other bars and rods of
stainless steel; angles, shapes
and sections of stainless steel
Wire of stainless steel
Other alloy steel in ingots or
other primary forms; semifinished products of other
alloy steel
Flat-rolled products of other
alloy steel, of a width of 600
mm or more
Flat-rolled products of other
alloy steel, of a width of less
than 600 mm
other alloy steel
Other bars and rods of other
alloy steel; angles, shapes and
sections, of other alloy steel;
hollow drill bars and rods, of
alloy or non-alloy steel
Hollow drill bars and rods, of
non-alloy steel
Others
Wire of other alloy steel


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(3)
(4)
(5)
(6)
(7)
MT
2%
1200
2%
1200
MT
2%
1200
2%
1200
MT
2%
1400
2%
1400
MT
2%
3200
2%
3200
MT
2%
3200
2%
3200
MT
MT
2%
2%
6000
3700
2%
2%
6000
3700
MT
2%
3200
2%
3200
MT
2%
4300
2%
4300
MT
2%
5000
2%
5000
MT
2%
2500
2%
2500
MT
2%
2500
2%
2500
MT
2%
2500
2%
2500
MT
2%
5000
2%
5000
MT
2%
1600
2%
1600
3200
2500
2%
2%
3200
2500
2.5
2%
2.5
MT
2%
MT
2%
CHAPTER 73
ARTICLES OF IRON OR STEEL
Sheet piling of iron or steel,
Kg
2%
whether or not drilled,
115
Tariff Item
(1)
7302
7303
7304
730401
730402
730499
7305
7306
7307
730701
730799
7308
(2)
punched or made from

assembled elements; welded
angles, shapes and sections, of
iron or steel
Railway or tramway track
construction material of iron
or steel, the following: rails,
check-rails and rack rails,
switch blades, crossing frogs,
point rods and other crossing
pieces, sleepers (cross-ties),
fish-plates,
chairs,
chair
wedges, sole plates (base
plates), rail clips, bedplates,
ties and other material
specialized for jointing or
fixing rails
Tubes, pipes and hollow
profiles, of cast iron
Tubes, pipes and hollow
profiles, seamless, of iron
(other than cast iron) or steel
Of mild carbon steel
Of alloy or stainless steel
Of others
Other tubes and pipes (for
example, welded, riveted or
similarly
closed),
having
circular cross-sections, the
external diameter of which
exceeds 406.4 mm, of iron or
steel
Other tubes, pipes and hollow
profiles (for example, open
seam or welded, riveted or
similarly closed), of iron or
steel
Tube or pipe fittings (for
example, couplings, elbows,
sleeves), of iron or steel
Of alloy or stainless steel
Of others
Structures
(excluding
prefabricated buildings of
heading 9406) and parts of
structures
(for
example,
bridges and bridge-sections,
lock-gates,
towers,
lattice
masts, roofs, roofing frameworks, doors and windows and
their frames and thresholds for
doors, shutters, balustrades,


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(3)
(4)
(5)
(6)
(7)
Kg
2%
2.5
2%
2.5
Kg
2%
2.5
2%
2.5
Kg
Kg
Kg
2%
2%
2%
2.5
10
2.5
2%
2%
2%
2.5
10
2.5
Kg
2%
2.5
2%
2.5
Kg
2%
2.5
2%
2.5
Kg
Kg
2%
2%
10
5
2%
2%
10
5
Kg
7%
10
2%
2.9
116
Tariff Item
(1)
7309
7310
7311
7312
7313
7314
7315
731501
731599
7316
7317
(2)
pillars and columns), of iron or

steel; plates, rods, angles,
shapes, sections, tubes and the
like, prepared for use in
structures, of iron or steel
Reservoirs, tanks, vats and
similar containers for any
material
(other
than
compressed or liquefied gas),
of iron or steel, of a capacity
exceeding 300L, whether or
not lined or heat-insulated, but
not fitted with mechanical or
thermal equipment
Tanks, casks, drums, cans,
boxes and similar containers,
for any material (other than
of iron or steel, of a capacity
not exceeding 300L, whether
or not lined or heat-insulated,
but not fitted with mechanical
or thermal equipment
Containers for compressed or
liquefied gas, of iron or steel
Stranded wire, ropes, cables,
plaited bands, slings and the
like, of iron or steel, not
electrically insulated
Barbed wire of iron or steel;
twisted hoop or single flat
wire, barbed or not, and
loosely twisted double wire, of
a kind used for fencing of iron
or steel
Cloth
(including
endless
bands), Grill, netting and
fencing, of iron or steel wire;
expanded metal of iron or steel
Chain and parts thereof, of
iron or steel
Industrial roller chains
Others
Anchors, grapnels and parts
thereof, of iron or steel
Nails, tacks, drawing pins,
corrugated nails, staples (other
than those of heading 8305)
and similar articles, of iron or
steel, whether or not with
heads of other material, but
excluding such articles with


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(3)
(4)
(5)
(6)
(7)
Kg
2%
2%
Kg
2%
2%
Kg
2%
2%
Kg
2%
2.5
2%
2.5
Kg
2%
2%
Kg
2%
2%
Kg
Kg
7%
7%
17
14
2%
2%
4.9
4
Kg
7%
17
2%
4.9
Kg
7%
10
2%
2.9
117
Tariff Item
(1)
7318
7319
7320
7321
7322
7323
732301
732302
732303
732304
(2)
heads of copper
Screws, bolts, nuts, coachscrews, screw hooks, rivets,
cotters, cotter-pins, washers
(including spring washers) and
similar articles, of iron or steel
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
Springs and leaves for springs,
of iron or steel
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
Radiators for central heating,
not electrically heated, and
parts thereof, of iron or steel;
air heaters and hot air
distributors
(including
distributors which can also
distribute fresh or conditioned
air), not electrically heated,
incorporating a motor-driven
fan or blower, and parts
Table, kitchen or other
household articles and parts
thereof, of iron or steel; iron or
steel wool; pot scourers and
scouring or polishing pads,
gloves and the like, of iron or
steel
Of stainless steel
Copper bottom or aluminium
brazed or aluminium clad
stainless steel utensils
Of stainless steel having nickel
content of 8% or more
Copper bottom or aluminium
brazed or aluminium clad
stainless steel utensils having
nickel content of 8% or more


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(3)
(4)
(5)
(6)
(7)
Kg
7%
17
2%
4.9
Kg
7%
39
2%
11.1
Kg
7%
10
2%
2.9
Kg
7%
17
2%
4.9
Kg
7%
17
2%
4.9
Kg
9%
33
2%
7.3
Kg
9%
33
2%
7.3
Kg
9%
63
2%
14
Kg
9%
63
2%
14
118
Tariff Item


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(1)
(2)
(3)
(4)
(5)
(6)
(7)
732399
Others
Sanitary ware and parts
Other cast articles of iron or
steel
Machined
parts/components
made wholly or predominantly
of Alloy Steel/Stainless Steel
manufactured through casting
process
Others
Other articles of iron and steel
Handicrafts/ Artware of cast iron
or iron or steel, with or without
plating/coating/galvanizing/brass
Handicraft/Artware of stainless
steel
Machined parts / components
of Alloy Steel/Stainless Steel,
manufactured through forging
process
Others
Kg
9%
18
2%
Kg
7%
22
2%
6.3
Kg
2%
10
2%
10
Kg
7%
10
2%
2.9
Kg
9%
30
2%
6.7
Kg
9%
80
2%
17.8
Kg
2%
10
2%
10
17
2%
4.9
7324
7325
732501
732599
7326
732601
732602
732603
732699
7401
7402
7403
7404
7405
7406
7407
7408
7409
7410
7411
7412
Kg
7%
CHAPTER 74
COPPER AND ARTICLES THEREOF
Copper
mattes;
cement
1.5%
copper (precipitated copper)
Unrefined copper; copper
1.5%
anodes
for
electrolytic
refining
Refined copper and copper
1.5%
alloys, unwrought
Nil
Copper waste and scrap
1.5%
Master alloys of copper
1.5%
Copper powders and flakes
Copper bars, rods and
1.5%
profiles
1.5%
Copper wire
Copper plates, sheets and
1.5%
strip, of a thickness exceeding
0.15 mm
Copper foil (whether or not
printed or backed with paper,
perboard , plastics or similar
1.5%
backing materials) of a
thickness (excluding any
backing) not exceeding 0.15
mm
1.5%
Copper tubes and pipes
Copper tube or pipe fittings
(for
example,
couplings,
elbows, sleeves)
119
1.5%
1.5%
1.5%
Nil
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
Tariff Item
(1)
741201
741299
7413
7414
7415
741501
741599
7416
7417
7418
741801
741802
741803
741899
7419
741901
741902
741998
741999
7501
7502
(2)
Brass or Copper bushes, tubes

or pipe fittings
Others
Stranded wire, cables, plated
bands and the like, of copper,
not electrically insulated
Deleted
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, cotterpins,
washers
(including
spring washers) and similar
articles, of copper
Of Brass
Others
Deleted
Deleted
thereof, of copper; pot
scourers and scouring or
polishing pads, gloves and the
like, of copper; sanitary ware
and parts thereof, of copper
Sanitary and bathroom fittings
(of gun metal)
Sanitary and Bathroom Fittings
including parts / components
thereof made of Brass whether
or not Nickel / Chrome Plated
Electro plated nickel silver
ware (EPNS)
Others of brass and other
copper alloys
Other articles of copper
Artware / Handicraft of brass
Artware / Handicraft of copper
Other
articles
of
brass,
including bushes
Other articles of copper,
including bushes


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(3)
(4)
(5)
(6)
(7)
Kg
10.3%
95
2.2%
20.3
1.5%
1.5%
1.5%
1.5%
Kg
10.3%
1.5%
95
2.2%
1.5%
20.3
Kg
10.3%
95
2.2%
20.3
Kg
10.3%
95
2.2%
20.3
Kg
10.3%
95
2.2%
20.3
Kg
10.3%
95
2.2%
20.3
Kg
Kg
10.8%
10.8%
174
190
2.2%
2.2%
35.4
38.7
Kg
10.3%
95
2.2%
20.3
Kg
10.3%
115
2.2%
24.6
CHAPTER 75
NICKEL AND ARTICLES THEREOF
Nickel mattes, nickel oxide
sinters
and
other
1.5%
intermediate products of
nickel metallurgy
1.5%
Unwrought nickel
120
1.5%
1.5%
Tariff Item
(1)
(2)
7503
7504
Nickel waste and scrap

Nickel powders and flakes
Nickel bars, rods, profiles and
wire
Nickel plates, sheets, strip
and foil
Nickel tubes, pipes and tube
or pipe fittings (for example,
couplings, elbows, sleeves)
Other articles of nickel
7505
7506
7507
7508
7601
7602
7603
7604
7605
7606
7607
7608
7609
7610


Unit
(3)
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
Nil
1.5%
Nil
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
CHAPTER 76
ALUMINIUM AND ARTICLES THEREOF
1%
Unwrought aluminium
Nil
Aluminium waste and scrap
Aluminium powders and
1.5%
flakes
Aluminium bars, rods and
1.5%
profiles
1.5%
Aluminium wire
Aluminium plates, sheets and
1.5%
strip, of a thickness exceeding
0.2 mm
Aluminium foil (whether or
not printed or backed with
paper, paperboard, plastics or
1.5%
similar backing materials) of
a thickness (excluding any
backing) not exceeding 0.2mm
1.5%
Aluminium tubes and pipes
Aluminium tube or pipe
1.5%
fittings
(for
example,
couplings, elbows, sleeves)
Aluminium
structures
(excluding
prefabricated
buildings of heading 9406)
and parts of structures (for
example, bridges and bridgesections, towers, lattice masts,
roofs, roofing frameworks,
1.5%
doors and windows and their
frames and thresholds for
doors, balustrades, pillars and
columns); aluminium plates,
rods, profiles, tubes and the
like, prepared for use in
structures
121
1.5%
1%
Nil
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
Tariff Item
(1)
7611
7612
7613
7614
761401
761499
7615
7616
761601
761699
7801
7802
7803
7804
7805
7806
7901
(2)
Aluminium reservoirs, tanks,

vats and similar containers,
for any material (other than
of a capacity exceeding 300l,
whether or not lined or heatinsulated, 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 300l, whether
or not lined or heat-insulated,
but not fitted with mechanical
or thermal equipment
Aluminium containers for
compressed or liquefied gas
Stranded wire, cables, plaited
bands and the like, of
aluminium, not electrically
insulated
Aluminium conductor steel
reinforced (ACSR)
Others
thereof, of aluminium; pot
scourers and scouring or
polishing pads, gloves and the
like, of aluminium; sanitary
ware and parts thereof, of
aluminium
Other articles of aluminium
Aluminum Artware/Handicrafts
Others


Unit
(3)
Kg
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
2%
6.5
1.5%
Kg
7%
Kg
7%
Kg
7%
CHAPTER 78
LEAD AND ARTICLES THEREOF
Kg
2.4%
Unwrought lead
Nil
Lead waste and scrap
Deleted
Lead plates, sheets, strip and
1.5%
foil; lead powders and flakes
Deleted
1.5%
Other articles of lead
CHAPTER 79
ZINC AND ARTICLES THEREOF
1.5%
Unwrought zinc
122
2%
6.5
1.5%
28
1.5%
63
28
1.5%
1.5%
13.5
6
3.9
2.4%
Nil
3.9
1.5%
1.5%
1.5%
Tariff Item
(1)
(2)
7902
7903
Zinc waste and scrap

Zinc dust, powders and flakes
Zinc bars, rods, profiles and
wire
Zinc plates, sheets, strip and
foil
Deleted
Other articles of zinc
7904
7905
7906
7907
8001
8002
8003
8004
8005
8006
8007
800701
800799
8101
8102
8103
8104
8105
8106
8107
8108
8109
8110
8111


Unit
(3)
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
Nil
1.5%
Nil
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
CHAPTER 80
TIN AND ARTICLES THEREOF
Nil
Unwrought tin
Nil
Tin waste and scrap
Tin bars, rods, profiles and
1.5%
wire
Deleted
Deleted
Deleted
Other articles of tin
Tin plates, sheets and strip, of a
1.5%
thickness exceeding 0.2 mm
other
Nil
CHAPTER 81
OTHER BASE METALS; CERMETS ARTICLES THEREOF
Tungsten
(wolfram)
and
1.5%
articles thereof, including
waste and scrap
Molybdenum and articles
1.5%
thereof , including waste and
scrap
Tantalum
and
articles
1.5%
thereof,including waste and
scrap
Magnesium
and
articles
1.5%
thereof, including waste and
scrap
Cobalt mattes and other
intermediate
products
of
1.5%
cobalt metallurgy; cobalt and
articles thereof, including
waste and scrap
Bismuth and articles thereof,
1.5%
including waste and scrap
Cadmium and articles thereof,
1.5%
Titanium and articles thereof,
1.5%
Zirconium and articles thereof,
1.5%
Antimony and articles thereof,
1.5%
Manganese
and
articles
1.5%
thereof, including waste and
123
1.5%
Nil
Nil
1.5%
1.5%
Nil
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
Tariff Item
(1)
(2)


Unit
(3)
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
scrap
8112
8113
8201
8202
8203
8204
8205
Beryllium, chromium, germanium, vanadium, gallium,

hafnium, indium, niobium
(columbium), rhenium and
thallium, and articles of these
metals, including waste and
scrap
Cermets and articles thereof,
1.5%
1.5%
1.5%
1.5%
CHAPTER 82
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
Kg
8.2%
20
2%
pruners of any kind; scythes,
sickles, hay knives, hedge
shears, timber wedges and
other tools of a kind used in
agriculture, horticulture or
forestry
Hand saws; blades for saws of
all kinds (including slitting,
Kg
10%
31
2%
slotting or toothless saw
blades)
Files, rasps, pliers (including
cutting
pliers),
pincers,
tweezers, metal cutting shears,
Kg
10%
44
2%
pipe-cutters, bolt croppers,
perforating
punches
and
similar hand tools
Hand-operated spanners and
wrenches (including torque
meter wrenches but not
Kg
10%
36
2%
including
tap
wrenches);
interchangeable
spanner
sockets, with or without
handles
Hand tools (including glaziers
diamonds), not elsewhere
specified or included; blow
lamps; vices; clamps and the
Kg
10%
23
2%
like, other than accessories for
and parts of, machine tools;
anvils; portable forges; hand
or pedal-operated grinding
wheels with frameworks
124
4.9
6.2
8.8
7.2
4.6
Tariff Item
(1)
8206
8207
820701
820799
8208
8209
8210
8211
821101
821199
8212
821201
821299
8213
8214
821401
(2)
Tools of two or more of the

headings 8202 to 8205, put up
in sets for retail sale
Interchangeable tools for hand
tools, whether or not poweroperated, or for machine
tools (for example, for
pressing, stamping, punching,
tapping, threading, drilling,
boring, broaching, milling,
turning or screw driving),
including dies for drawing or
extruding metal, and rock
drilling or earth boring tools
PCB drills made from solid
tungsten carbide blanks or rods
Others
Knives and cutting blades, for
machines or for mechanical
appliances
Plates, sticks, tips and the like
for tools, unmounted, of
cermets
Hand-operated
mechanical
appliances, weighing 10 kg or
less, used in the preparation,
conditioning or serving of food
or drink
Knives with cutting blades,
serrated or not (including
pruning knives), other than
knives of heading 8208, and
blades therefor
Of stainless steel
Others
Razors and razor blades
(including razor blanks in
strips)
Stainless Steel safety razor
Blades
Others
Scissors, tailors shears and
similar shears, and blades
therefore
Other articles of cutlery (for
example,
hair
clippers,
butchers or kitchen cleavers,
choppers and mincing knives,
paper knives); manicure or
pedicure sets and instruments
(including nail files)
Of stainless steel


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(3)
(4)
(5)
(6)
(7)
Kg
9%
28
2%
6.2
2%
2%
Kg
9%
37
2%
8.2
Kg
9%
30
2%
6.7
2%
2%
Kg
9%
37
2%
8.2
Kg
Kg
9%
9%
37
30
2%
2%
8.2
6.7
Kg
9%
37
2%
8.2
Kg
9%
30
2%
6.7
Kg
9%
30
2%
6.7
Kg
9%
33
2%
7.3
125
Tariff Item
(1)
821402
821499
8215
821501
821502
821599
8301
830101
830102
830198
830199
8302
830201
830298
830299
8303
8304
(2)

Others
Spoons,
forks,
ladles,
skimmers, cake-servers, fishknives, butter-knives, sugar
tongs and similar kitchen or
tableware
Of stainless steel
Others


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(3)
(4)
(5)
(6)
(7)
Kg
9%
63
2%
14
Kg
9%
30
2%
6.7
Kg
9%
33
2%
7.3
Kg
9%
63
2%
14
2%
6.7
2%
2%
2.2%
2%
20.3
4
2.2%
2.2%
2%
20.3
20.3
4
2%
2%
Kg
9%
30
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
Industrial locking device
2%
Automobile locks
2%
Others made of brass
Kg
10.3%
95
Others
Kg
7%
14
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, hatpegs, brackets and similar
fixtures; castors with mountings of base metal; automatic
door closures of base metal
Brass builder hardware
Kg
10.3%
95
Others made of brass
Kg
10.3%
95
Others
Kg
7%
14
Armoured or reinforced safes,
strong boxes and doors and
safe deposit lockers for
Kg
7%
14
strong-rooms, cash or deed
boxes and the like, of base
metal
Filing cabinets, card-index
cabinets, paper trays, paper
rests, pen trays, office-stamp
Kg
7%
14
stands and similar office or
desk equipment, of base
metal, other than office
126
Tariff Item
(1)
8305
8306
830601
830602
830603
830604
830699
8307
830701
830799
8308
830801
830899
8309
830901
830999
8310
(2)
furniture of heading 9403

Fittings for loose-leaf binders
or files, letter clips, letter
corners, paper clips, indexing
tags and similar office
articles, of base metal; staples
in strips (for example, for
offices,
upholstery,
packaging), of base metal
Bells, gongs and the like, nonelectric, of base metal;
statuettes and other ornaments, of base metal; photograph, picture or similar
frames, of base metal; mirrors
of base metal
Of brass and other copper alloys
Of copper
Of iron and steel
Of aluminium
Others
Flexible tubing of base metal,
with or without fittings
Aluminium flexible tubing
Others, whether or not coated
with PVC
Clasps, frames with clasps,
buckles, buckle-clasps, hooks,
eyes, eyelets and the like, of
base metal, of a kind used for
clothing, footwear, awnings,
handbags, travel goods or
other made up articles;
tubular or bifurcated rivets,
of base metal; beads and
spangles, of base metals
Of Aluminium
Others
Stoppers, caps and lids
(including crown corks, screw
caps and pouring stoppers),
capsules for bottles, threaded
bungs, bung covers, seals and
other packing accessories, of
base metal
Of Aluminium
Others
Sign-plates,
name-plates,
address-plates and similar
plates, numbers, letters and
other symbols, of base metal,
excluding those of heading


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(3)
(4)
(5)
(6)
(7)
Kg
7%
14
2%
Kg
Kg
Kg
Kg
Kg
10.8%
10.8%
9%
7%
7%
174
190
30
63
14
2.2%
2.2%
2%
1.5%
2%
35.4
38.7
6.7
13.5
4
Kg
7%
17
1.5%
3.6
Kg
7%
14
2%
Kg
Kg
7%
7%
17
14
1.5%
2%
3.6
4
Kg
Kg
7%
7%
17
14
1.5%
2%
3.6
4
127
Tariff Item
(1)
831001
831099
8311
(2)
9405
Of Brass
Others
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, brazing, welding or deposition of
metal or of metal carbides;
wire and rods, of agglomerated base metal powder,
used for metal spraying


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(3)
(4)
(5)
(6)
(7)
Kg
Kg
10.3%
7%
95
14
2.2%
2%
20.3
4
2%
2%
CHAPTER 84
NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF
Nuclear
reactors;
fuel
elements (cartridges), nonNil
Nil
8401
irradiated, for nuclear reactors; machinery and apparatus for isotopic separation
Steam or other vapour
generating boilers (other than
central heating hot water
2%
2%
8402
boilers capable
also of
producing
low
pressure
steam); super-heated water
boilers
Central heating boilers other
2%
2%
8403
Auxiliary plant for use with
boilers of heading 8402 or
8403 (for example, econo2%
2%
8404
misers, super-heaters, soot
removers, gas recoverers);
condensers for steam or other
vapour power units
Producer gas or water gas
generators, with or without
their purifiers; acetylene gas
2%
2%
8405
generators and similar water
process gas generators, with
or without their purifiers
Steam turbines and other
2%
2%
8406
vapour turbines
Spark-ignition reciprocating
2%
2%
8407
or rotary internal combustion
piston engines
Compression-ignition internal
2%
2%
8408
combustion piston engines
(diesel or semi-diesel engines)
128
Tariff Item
(1)
8409
8410
8411
8412
8413
8414
841401
841402
841499
8415
8416
8417
8418
(2)
Parts suitable for use solely or

principally with the engines of
Hydraulic turbines, water
wheels,
and
regulators
therefor
Turbo-jets, turbo-propellers
and other gas turbines
Other engines and motors
Pumps for liquids, whether or
not fitted with a measuring
device; liquid elevators
Air or vacuum pumps, air or
other gas compressors and
fans; ventilating or recycling
hoods incorporating a fan,
whether or not fitted with
filters
Bicycle Pump
Turbo charger
Others
Air conditioning machines,
comprising a motor-driven fan
and elements for changing the
temperature and humidity,
including those machines in
which the humidity cannot be
separately regulated
Furnace burners for liquid
fuel, for pulverised solid fuel
or for gas; mechanical stokers,
including their
mechanical
grates,
mechanical
ash
dischargers
and
similar
appliances
Industrial
or
laboratory
furnaces and ovens, including
incinerators, non-electric
Refrigerators, freezers and
other refrigerating or freezing
equipment, electric or other;
heat pumps other than air
conditioning machines of
heading 8415


Unit
(3)
1 No.
129
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
10%
2.1%
2%
18
2%
2.1%
2%
2%
2%
2%
2%
2%
2%
2%
2%
3.6
Tariff Item
(1)
8419
8420
8421
8422
8423
842301
842399
8424
(2)
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, nonelectric
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 (including heat-shrink wrapping
machinery); machinery for
aerating beverages
Weighing
machinery
(excluding balances of a
sensitivity of 5 centigrams or
better),
including
weight
operated counting or checking
machines; weighing machine
weights of all kinds
Cast Iron Weights
Others
Mechanical
appliances
(whether
or not hand-


Unit
(3)
Kg
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
2%
2%
2%
2%
2%
2%
2%
2%
7%
2%
2%
130
14
2%
2%
2%
Tariff Item
(1)
8425
8426
8427
8428
8429
8430
8431
8432
8433
(2)
operated)
for
projecting,
dispersing or spraying liquids
or powders; fire extinguishers,
whether or not charged; spray
guns and similar appliances;
steam or sand blasting
machines and similar jet
projecting machines
Pulley tackle and hoists other
than skip hoists; winches and
capstans; jacks
Ships
derricks;
cranes
including cable cranes; mobile
lifting
frames,
straddle
carriers and works trucks
fitted with a crane
Fork-lift trucks; other works
trucks fitted with lifting or
handling equipment
Other lifting, handling, loading or unloading machinery
(for example, lifts, escalators,
conveyors, teleferics)
Self-propelled
bulldozers,
angledozers, graders, levellers,
scrapers, mechanical shovels,
excavators, shovel loaders,
tamping machines and road
rollers
Other
moving,
grading,
leveling, scrapping, excavating, tamping, compacting,
extracting
or
boring
machinery, for earth, minerals
or ores; pile-drivers and pileextractors; snow-ploughs and
snow-blowers
principally
with
the
machinery of headings 8425 to
8430
Agricultural, horticultural or
forestry machinery for soil
preparation or cultivation;
lawn or sports-ground rollers
Harvesting
or
threshing
machinery, including straw or
fodder balers; grass or hay
mowers; machines for cleaning, sorting or grading eggs,
fruit or other agricultural
produce,
other
than


Unit
(3)
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
Kg
7%
14
2%
Kg
7%
14
2%
131
Tariff Item
(1)
8434
8435
8436
8437
8438
8439
8440
8441
8442
(2)
machinery of heading 8437

Milking machines and dairy
machinery
Presses, crushers and similar
machinery used in the
manufacture of wine, cider,
fruit
juices
or
similar
beverages
Other agricultural, horticultural, forestry, poultrykeeping
or
bee-keeping
machinery, including germination 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 farmtype machinery
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
Machinery for making pulp of
fibrous cellulosic material or
for making or finishing paper
or paperboard
Book-binding machinery, including book-sewing machines
Other machinery for making
up paper pulp, paper or paper
board,
including
cutting
machines of all kinds
Machinery, apparatus and
equipment (other than the
machine-tools of headings
8456 to 8465), for preparing or
making plates, printing components; plates, cylinders and
other printing components;
plates, cylinders and other
printing components; plates,
cylinders and lithographic


Unit
(3)
Kg
132
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
2%
2%
2%
2%
7%
14
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
Tariff Item
(1)
8443
8444
8445
8446
8447
8448
8449
(2)


Unit
(3)
stones, prepared for printing

purposes (for example, planed,
grained or polished)
Printing machinery used for
printing by means of plates,
cylinders and other printing
components of heading 8442;
other
printers,
copying
machines
and
facsimile
machines whether or not
combined,
parts
and
accessories thereof
Machines
for
extruding,
drawing, texturing or cutting
man-made textile materials
Machines for preparing textile
fibres; spinning, doubling or
twisting machines and other
machinery for producing
textile yarns; textile reeling or
winding
(including
weftwinding)
machines
and
machines for preparing textile
yarns for use on the machines
of heading 8446 or 8447
Weaving machines (looms)
Knitting machines, stichbonding
machines
and
machines for making gimped
yarn, tulle, lace, embroidery,
trimmings, braid or net and
machines for tufting
Auxiliary machinery for use
with machines of headings
8444, 8445, 8446 or 8447 (for
example, dobbies, jacquaards,
automatic
stop
motions,
shuttle changing mechanisms);
parts and accessories suitable
for use solely or principally
with the machines of this
heading or of headings 8444,
8445,
8446 or 8447 (for
example, spindles and spindle
flyers, card clothing, combs,
extruding nipples, shuttles,
healds and heald frames,
hosiery needles)
Machinery
for
the
manufacture or finishing of
felt or non-wovens in the piece
or in shapes, including
133
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
Tariff Item
(1)
(2)


Unit
(3)
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
machinery for making felt

hats; blocks for making hats
8450
8451
8452
8453
8454
8455
8456
Household or laundry-type
washing machines, including
machines which both wash
and dry
Machinery
(other
than
machines of heading 8450) for
washing, cleaning, wringing,
drying,
ironing,pressing
(including fusing presses),
bleaching, dyeing, dressing,
finishing,
coating
or
impregnating textile yarns,
fabrics or made up textile
articles
and
machines
forapplying the paste to the
base fabric or other support
used in the manufacture of
floor coverings such as
linoleum;
machines
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
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
Converters,
ladles,
ingot
moulds and casting machines,
of a kind used in metallurgy
or in metal foundries
Metal-rolling mills and rolls
therefore
Machine-tools for working
any material by removal of
material, by laser or other
light or photon beam, ultrasonic,
electro-discharge,
electro-chemical,
electron
134
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
Tariff Item
(1)
8457
8458
8459
8460
8461
8462
8463
(2)


Unit
(3)
beam, ionic-beam or plasma

arc processes
Machining
centres,
unit
construction machines (single
station) and multi-station
transfer machines for working
metal
Lathes (including turning
centres) for removing metal
Machine-tools (including waytype unit head machines) for
drilling,
boring,
milling,
treading or tapping by
removing metal, other than
lathes
(including
turning
centres) of heading 8458
Machine-tools for deburring,
sharpening, grinding, honing,
lapping, polishing or otherwise
finishing metal,or cermets by
means of grinding stones,
abrasives
or
polishing
products, other than gear
cutting, gear grinding or gear
finishing machines of heading
8461
Machine-tools for planing,
shaping, slotting, broaching,
gear cutting, gear grinding or
gear finishing, sawing, cuttingoff and other machine tools
working by removing metal,or
cermets,
not
elsewhere
Machine-tools
(including
presses) for working metal by
forging, hammering or diestamping;
machine-tools
(including
presses)
for
working metal by bending,
folding,
straightening,
flattening, shearing, punching
or notching; presses for
working metal or metal
carbides not specified above
Other
machine-tools
for
working metal, or cermets,
without removing material
135
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
Tariff Item
(1)
8464
8465
8466
8467
8468
8469
8470
(2)


Unit
(3)
Machine-tools for working

stone, ceramics, concrete,
asbestos- cement or like
mineral materials or for cold
working glass
Machine-tools
(including
machines for nailing, stapling,
glueing
or
otherwise
assembling) for working wood,
cork, bone, hard rubber, hard
plastics or similar hard
materials
Parts and accessories suitable
with the machines of headings
8456 to 8465, including work
or tool holders, self-opening
dieheads, dividing heads and
other special attachments for
machine-tools; tool holders for
any type of tool, for working
in the hand
Tools for working in the hand,
pneumatic, hydraulic or with
self-contained electric or nonelectric motor
Machinery and apparatus for
soldering, brazing or welding,
whether or not capable of
cutting, other than those of
heading 8515; gas-operated
surface tempering machines
and appliances
Typewriters
other
than
printers of heading
8443;
word-processing machines
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
136
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
1%
1%
Tariff Item
(1)
8471
8472
8473
8474
8475
8476
(2)


Unit
(3)
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, addressing machines, automatic bank
note dispensers, coin sorting
machines, coin counting or
wrapping machines, pencilsharpening machines, perforating or stapling machines)
Parts and accessories (other
than covers, carrying cases
and the like) suitable for use
solely or principally with
machines of headings 8469 to
8472
Machinery
for
sorting,
screening,
separating,
washing, crushing, grinding,
mixing or kneading earth,
stone, ores or other mineral
substances, in solid (including
powder or paste) form;
machinery for agglomerating,
shaping or moulding solid
mineral fuels, ceramic paste,
unhardened
cements,
plastering materials or other
mineral products in powder or
paste form; machines for
forming foundry moulds of
sand
Machines
for
assembling
electric or electronic lamps,
tubes or valves or flash-bulbs,
in glass envelopes; machines
or manufacturing or hot
working glass or glassware
Automatic
goods-vending
machines
(for
example,
postage stamps,
cigarette,
food or beverage machines),
including money changing
machines
137
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
1%
1%
1%
1%
1%
1%
2%
2%
2%
2%
2%
2%
Tariff Item
(1)
8477
8478
8479
8480
8481
848101
848102
848103
848199
8482
8483
8484
(2)
Machinery
for
working
rubber or plastics or for the
manufacture of products from
these materials, not specified
or included elsewhere in this
Chapter
Machinery for preparing or
making up tobacco, not
specified
or
included
elsewhere in this Chapter
Machines and mechanical
appliances having individual
functions, not specified or
Chapter
Moulding boxes for metal
foundry;
mould
bases;
moulding patterns; moulds for
metal (other than ingot
moulds), metal carbides, glass,
mineral materials, rubber or
plastics
Taps, cocks, valves and similar
appliances for pipes, boilers
shells, tanks, vats or the like,
including pressure-reducing
valves and thermostatically
controlled valves
Pressure
reducing
valves,
thermostatically
controlled
valves
Others of brass
Others of gun-metal
Others
Ball or roller bearings
Transmission shafts (including
cam shafts and crank shafts)
and cranks; bearing housings
and plain shaft bearings; gears
and gearing; ball or roller
screws; gear boxes and other
speed changers, including
torque converters; flywheels
and pulleys, including pulley
blocks; clutches and shaft
couplings (including universal
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


Unit
(3)
Kg
Kg
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
10%
7%
2%
2%
80
50
2%
Kg
138
2.8%
2.2%
2%
2%
2%
17.6
14.3
2%
46
2.8%
46
Tariff Item
(1)
8485
8486
8487
848701
848702
848799
(2)


Unit
(3)
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 semiconductor 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 connectors, insulators, coils, contacts
or other electrical features,
not
elsewhere in this chapter
Machined
parts/components
process
forged or manufactured through
forging process
Others
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
2%
2%
2%
2%
2%
2%
2%
2%
CHAPTER 85
ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF ;
SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND
RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES
Electric
motors
and
2%
2%
8501
generators
(excluding
generating sets)
Electric generating sets and
2%
2%
8502
rotary converters
2%
2%
8503
principally with the machines
Electrical transformers, sta2%
2%
8504
tic converters (for example,
rectifiers) and inductors
Electro-magnets; permanent
magnets and articles intended
2%
2%
8505
to become permanent magnets
after magnetisation; electromagnetic
or
permanent
139
Tariff Item
(1)
8506
8507
8508
8509
8510
8511
8512
8513
(2)


Unit
(3)
magnet chucks, clamps and

similar
holding
devices;
Electro-magnetic couplings,
clutches and brakes; electromagnetic lifting heads
Primary cells and primary
batteries
Electric accumulators, including separators therefor,
whether or not rectangular
(including square)
Vacuum cleaner with selfcontained electric motor
Electro-mechanical domestic
appliances,
with
selfcontained
electric
motor
other than vacuum cleaners of
Heading 8508
Shavers, hair clippers and
hair-removing
appliances,
with self-contained electric
motor
Electrical ignition or starting
equipment of a kind used for
spark-ignition
or
compression-ignition internal
combustion
engines
(for
example, ignition magnetos,
magneto-dynamos,
ignition
coils, sparking plugs and glow
plugs,
starter
motors);
generators
(for
example,
dynamos, alternators) and
cut-outs of a kind used in
conjunction with such engines
Electrical
lighting
or
signalling
equipment
(excluding articles of heading
8539), windscreen wipers,
defrosters and demisters, of a
kind used for cycles or motor
vehicles
Portable
electric
lamps
designed to function by their
own source of energy (for
example, dry batteries, accumulators, magnetos), other
than lighting equipment of
heading 8512
140
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
Tariff Item
(1)
8514
8515
8516
8517
8518
(2)


Unit
(3)
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 electrically 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
Telephone sets, including
telephones for cellular net
works or for other wireless
networks; other apparatus
for
the transmission or
reception of voice, images or
other data, including apparatus for communication in a
wired or wireless network
(such as a local or wide area
network), other than transmission or reception apparatus of Heading 8443, 8525,
8527 or 8528
Microphones
and
stands
therefor;
Loudspeakers,
whether or not mounted in
their enclosures; headphones
141
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
2%
2%
2%
2%
2%
2%
1%
1%
1%
1%
Tariff Item
(1)
8519
8520
8521
8522
8523
8524
8525
8526
8527
(2)


Unit
(3)
and earphones, whether or

not
combined
with
a
microphone,
and
sets
consisting of a microphone
and
one
or
more
loudspeakers;
audiofrequency electric amplifiers;
electric sound amplifier sets
Sound
recording
or
reproducing apparatus
Omitted
Video
recording
or
reproducing
apparatus,
a video tuner
Parts and accessories suitable
with
the
apparatus
of
Discs, tapes, solid state non
volatile storage devices smart
cards and other media for
the recording of sound or of
other phenolmena, whether
or not recorded, including
matrices and masters for the
production of discs, but
excluding
products of
Chapter 37
Deleted
Transmission apparatus for
radio-broadcasting
or
television, whether or not
incorporating
reception
apparatus or sound recording
or reproducing apparatus;
television cameras, digital
cameras and video camera
recorders
Radar
apparatus,
radio
navigational aid apparatus
and radio remote control
apparatus
Reception
apparatus
for
radio-broadcasting, whether
or not combined, in the same
housing, with sound recording
or reproducing apparatus or
a clock
142
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
1%
1%
1%
1%
1%
1%
1%
1%
1%
1%
1%
1%
1%
1%
Tariff Item
(1)
8528
8529
8530
8531
8532
8533
8534
8535
853501
853599
8536
(2)
Monitors and projectors, not

incorporating
television
reception
apparatus;
reception
apparatus
for
television, whether or not
incorporating radio-broadcast
receivers or sound or video
recording or reproducing
apparatus
principally with the apparatus
of headings 8525 to 8528
Electrical signaling, safety or
traffic control equipment for
railways, tramways, roads,
inland waterways, parking
facilities, port installations or
airfields (other than those of
heading 8608)
Electric sound or visual
signalling apparatus (for
example,
bells,
sirens,
indicator panels, burglar or
fire alarms), other than those
Electrical capacitors, fixed,
variable or adjustable (preset)
Electrical resistors (including
rheostats
and
potentiometers), 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/terminal ends, made of copper
Others
Electrical
apparatus
for
switching
or
protecting
electrical circuits, or for
making connections to or in


Unit
(3)
Kg
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
1%
1%
1%
1%
2%
2%
1%
1%
1%
1%
1%
1%
1%
1%
10.3%
2%
143
95
2.2%
2%
20.3
Tariff Item
(1)
853601
853602
853603
853699
8537
8538
853801
853802
853803
853899
8539
8540
(2)
electrical
circuits
(for
example, switches, relays,
fuses,
surge
suppressors,
plugs, sockets, lamp-holders,
and
other
connectors,
junction boxes), for a voltage
not exceeding 1,000 volts;
connectors for optical fibres,
optical fibre bundles or cables
Of Copper
Of Brass
Of Aluminium
Others
Boards,
panels,
consoles,
desks, cabinets and other
bases, equipped with two or
more apparatus of heading
8535 or 8536, for electric
control or the distribution of
electricity, including those
incorporating instruments or
apparatus of Chapter 90, and
numerical control apparatus,
other
than
switching
apparatus of heading 8517
principally with the apparatus
of headings 8535, 8536 or
8537
Of Copper
Of Brass
Of Aluminium
Others
Electric filament or discharge
lamps, including sealed beam
lamp units and ultra-violet or
infra-red lamps; arc-lamps
Thermionic, cold cathode or
photocathode valves and tubes
(for example, vacuum or
vapour or gas filled valves and
tubes, mercury arc rectifying
valves and tubes, cathode-ray
tubes,
television
camera
tubes)


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(3)
(4)
(5)
(6)
(7)
Kg
Kg
Kg
10.3%
10.3%
7%
2%
115
95
28
2.2%
2.2%
2%
2%
24.6
20.3
8
2%
Kg
Kg
Kg
144
10.3%
10.3%
7%
2%
2%
115
95
28
2.2%
2.2%
2%
2%
2%
2%
1%
1%
24.6
20.3
8
Tariff Item
(1)
8541
8542
8543
8544
854401
854499
8545
8546
(2)


Unit
(3)
Diodes,
transistors
and
similar
semi-conductor
devices; photosensitive semiconductor devices, including
photovoltaic cells whether or
not assembled in modules or
made up into panels; light
emitting diodes; mounted
piezo-electric crystals
Electronic integrated circuits
Electrical
machines
and
apparatus having individual
functions, not specified or
Chapter
Insulated
(including
enamelled or anodised) wire,
cable
(including
co-axial
cable) and other insulated
electric conductors, whether
or not fitted with connectors;
optical fibre cables, made up
of
individually
sheathed
fibres, whether
or not
assembled
with
electric
conductors or fitted with
connectors
Optical fibre cables, made up of
individually sheathed fibres,
whether or not assembled with
electric conductors or fitted with
connectors
Others
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
Electrical insulators of any
material
145
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
1%
1%
1%
1%
2%
2%
1%
1%
2%
2%
2%
2%
2%
2%
Tariff Item
(1)
8547
8548
854801
854802
854803
854899
(2)


Unit
(3)
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
Waste and scrap of primary
cells, primary batteries and
electric accumulators; spent
primary cells, spent primary
batteries and spent electric
accumulators; electrical parts
of machinery or apparatus,
not specified or included
elsewhere in this Chapter
Waste and scrap of primary
cells/primary batteries/electric
accumulators; spent primary
cells, spent primary batteries
and spent electric accumulators
Machined
parts/components
process
forged or manufactured through
forging process
Others
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
2%
2%
Nil
Nil
2%
2%
2%
2%
2%
2%
CHAPTER 86
RAILWAY OR TRAMWAY LOCOMOTIVES, ROLLING-STOCK AND PARTS THEREOF; RAILWAY OR
TRAMWAY TRACK FIXTURES AND FITTINGS AND PARTS THEREOF; MECHANICAL (INCLUDING
ELECTRO-MECHANICAL) TRAFFIC SIGNALING EQUIPMENT OF ALL KINDS
Rail locomotives powered
from an external source of
2%
2%
8601
electricity or by electric
accumulators
Other
rail
locomotives;
2%
2%
8602
locomotive tenders
146
Tariff Item
(1)
8603
8604
8605
8606
8607
8608
8609
8701
8702
8703
(2)


Unit
(3)
Self-propelled railway or
tramway coaches, vans and
trucks, other than those of
heading 8604
Rail or tramway maintence or
service vehicles whether or
not
self-propelled
(for
example, workshops, cranes,
ballast tampers, track-liners,
testing coaches and track
inspection vehicles)
Railway
or
tramway
passenger coaches, not selfpropelled; luggage vans, post
office coaches and other
special purpose railway or
tramway coaches, not selfpropelled (excluding those of
heading 8604)
Railway or tramway goods
vans and wagons, not selfpropelled
Parts of railway or tramway
locomotives or rolling-stock
Railway or tramway track
fixtures
and
fittings;
mechanical (including electomechanical) signaling, safety
or traffic control equipment
for railway, tramways, roads,
inland waterways, parking
facilities, port installation or
air-fields;
parts
of
the
foregoing
Containers
(including
containers for the transport of
fluids) specially designed and
equipped for carriage by one
or more modes of transport
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
CHAPTER 87
VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND
PARTS AND ACCESSORIES THEREOF
Tractors (other than tractors
1 No.
6.5%
45750
2%
of heading 8709)
Motor vehicles for the
2%
2%
transport of ten or more
persons, including the driver
Motor cars and other motor
vehicles principally designed
for the transport of persons
(other than those of heading
8702),
including
station
147
14077
Tariff Item
(1)
870301
870302
870303
870304
870305
870306
870307
870308
870399
8704
8705
8706
8707
8708
870801
(2)
wagons and racing cars

Motor cars of a cylinder
capacity less than 1000cc with
manual transmission
capacity less than 1000cc with
automatic transmission
capacity of 1000cc and above
and up to 1200cc with manual
transmission
and upto 1200cc with automatic
transmission
capacity exceeding 1200cc but
less than 1500cc with manual
transmission
capacity exceeding 1200cc but
less than 1500cc with automatic
transmission
with manual transmission
with automatic transmission
Others
Motor vehicles for the
transport of goods
Special
purpose
motor
vehicles, other than those
principally designed for the
transport of persons or goods
(for example, breakdown
lorries, crane lorries, fire
fighting vehicles, concretemixers
lorries,
spraying
lorries, mobile workshops,
mobile radiological units)
Chassis fitted with engines,
for the motor vehicles of
Bodies (including cabs), for
the motor vehicles of headings
8701 to 8705
Parts and accessories of the
motor vehicles of headings
8701 to 8705
Bumpers and other parts and


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(3)
(4)
(5)
(6)
(7)
1 No.
2.1%
9750
2.1%
9750
1 No.
2.7%
16400
2.7%
16400
1 No.
3%
29600
3%
29600
1 No.
3.7%
35600
3.7%
35600
1 No.
3%
32600
3%
32600
1 No.
3.7%
35600
3.7%
35600
1 No.
4%
45500
4%
45500
1 No.
4.7%
61100
4.7%
61100
Kg
148
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
7.2%
61
2%
17
Tariff Item
(1)
870802
870803
870804
870805
870806
870807
870808
870809
870810
870811
870812
870813
870814
870899
8709
8710
8711
8712
(2)
components of tractors
Safety seat belts and parts
thereof
Brakes and servo brakes and
parts thereof
Gear boxes and parts thereof
Drive axles with differential,
whether or not provided with
other transmission components,
non-driving axles and parts
thereof
Road wheels and parts thereof
Suspension systems and parts
thereof
Radiators and parts thereof
Silencers (mufflers) and exhaust
pipes and parts thereof
Clutches and parts thereof
Steering
wheels,
steering
columns, steering boxes and
parts thereof
Safety airbags with inflator
systems and parts thereof
Vibration dampeners and other
parts, made predominantly of
ABS/Poly carbonate ABS
Vibration dampeners and other
parts, made predominantly of
synthetic rubber
Others
Works trucks, self-propelled,
not fitted 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


Unit
(3)
Kg
Kg
149
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
2%
2%
2%
2%
2%
2%
7.2%
61
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
7.2%
61
2%
2%
2%
Nil
Nil
2%
2%
17
17
Tariff Item
(1)
871201
871202
871203
871204
871299
8713
8714
871401
871402
871403
871404
871405
871406
871407
871408
871409
871410
871411
871412
871413
871414
871415
871416
871417
871418
871419
871420
871421
871422
871423
871424
871425
(2)
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
Mountain terrain bicycle with
multi speed gear with or
without accessories
Delivery
tricycle
for
goods/Cycle rickshaws
Others
Carriages
for
disabled
persons, whether or not
motorised
or
otherwise
mechanically propelled
Parts and accessories of
vehicles of headings 8711 to
8713
BB axle
BB Cup set of 3
Deleted
Brake set
Chain
Chain Adjuster
Single speed Chain wheel and
Crank (Crank made of steel)
Cotter pin-Set of 2
Frame made of steel with or
without BB cup and axle
Fork
Fork Fitting
Free wheel single speed
Handle bar made of steel
Handle stem made of steel
Hub (front or rear) made of
steel
Lamp bracket
Mudguard (pair)
Pedal (pair)
Rim (pair) made of steel
Saddle
Seat Pillar
Spokes set of 144 pieces
Single speed Chain wheel and
Crank
(Crank
made
of
aluminium)
Cranks made of aluminium
Triple chain wheel and crank


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(3)
(4)
(5)
(6)
(7)
1 No.
12%
534
2%
89
1 No.
14.5%
1000
7%
482.8
1 No.
14.5%
750
7%
362.1
1 No.
12%
534
2%
89
1 No.
12%
534
2%
89
2%
2%
100 Pcs
1 Set
11%
11%
331
3
2%
2%
60.2
0.5
1 Set
100 Pcs
Pair
11%
11%
11%
11
664
0.5
2%
2%
2%
2
120.7
0.1
1 Set
11%
20
2%
3.6
1 Set
11%
0.6
2%
0.1
Piece
8%
50
2%
12.5
100 Pcs
1 Set
100 Pcs
1 Set
100 Pcs
11%
10%
10%
10%
11%
2170
4.4
528
22
331
2%
2%
2%
2%
2%
394.5
0.9
105.6
4.4
60.2
100 Pcs
10%
641
2%
128.2
100 Pcs
Pair
Pair
Pair
100 Pcs
100 Pcs
1 Set
11%
11%
11%
11%
11%
11%
11%
127
19
8
34
2210
165
15
2%
2%
2%
2%
2%
2%
2%
23.1
3.5
1.5
6.2
401.8
30
2.7
Kg
10%
25
2%
Kg
1 Set
10%
10%
45
30
2%
2%
9
6
150
Tariff Item
(1)
871426
871427
871428
871429
871430
871431
871499
8715
8716
871601
871699
8801
8802
8803
8804
8805
8901
(2)
set
Handle Bar Switch
Half Collets for engine valves
Motorcycles including Moped
Chain/ Automotive Timing
Chains (all types including
spares)
Chain wheel
Multispeed free wheel
Frame made of aluminium with
or without BB cup and axle
Others
Baby carriages and parts
thereof
Trailers and semi-trailers;
other
vehicles,
not
mechanically propelled; parts
thereof
Self-loading or self-unloading
trailers and semi trailers of a
type used for agricultural
purposes
Others


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(3)
(4)
(5)
(6)
(7)
Piece
Piece
10%
10%
30
7
2%
2%
6
1.4
Kg
10%
25
2%
5.0
Piece
Piece
10%
10%
50
35
2%
2%
10.0
7.0
Piece
8%
60
2%
15
Kg
10%
17
2%
3.4
2%
1 No.
8%
2%
16800
2%
CHAPTER 88
AIRCRAFT , SPACECRAFT, AND PARTS THEREOF
Balloons
and
dirigibles;
2%
gliders, hang gliders and other
non-powered aircraft
Other aircraft (for example,
helicopters,
aeroplanes);
2%
spacecraft
(including
satellites) and suborbital and
spacecraft launch vehicles
Parts of goods of heading 8801
2%
or 8802
Parachutes
(including
dirigible
parachutes
and
2%
paragliders) and rotochutes;
parts thereof and accessories
thereto
Aircraft launching gear; deckarrestor or similar gear;
2%
ground flying trainers; parts
of the foregoing articles
CHAPTER 89
SHIPS, BOATS AND FLOATING STRUCTURES
Cruise ships, excursion boats,
ferry-boats,
cargo
ships,
Nil
barges and similar vessels for
the transport of persons or
goods
151
2%
2%
2%
2%
2%
2%
2%
Nil
4200
Tariff Item
(1)
8902
8903
8904
8905
890501
890599
8906
8907
8908
(2)


Unit
(3)
Fishing vessels; factory ships

and
other
vessels
for
processing or preserving
fishery products
Yachts and other vessels for
pleasure or sports; rowing
boats and canoes
Tugs and pusher craft
Light-vessels,
fire-floats,
dredgers, floating cranes, and
other vessels the navigability
of which is subsidiary to their
main function; floating docks;
floating
or
submersible
drilling
or
production
platforms
Floating/submersible drilling or
production platform
Others
Other vessels, including
warships and lifeboats other
than rowing boats
Other floating structures ( for
example, rafts, tanks, cofferdams, landing-stages, buoys
and beacons)
Vessels and other floating
structures for breaking up
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
Nil
Nil
2%
2%
Nil
Nil
2%
2%
Nil
Nil
Nil
Nil
2%
2%
Nil
Nil
CHAPTER 90
OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION,
MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND ACCESSORIES THEREOF
Optical fibres and optical fibre
bundles; optical fibre cables
8544; sheets and plates of
polarising material; lenses
9001
(including contact lenses),
prisms, mirrors and other
optical elements, of any
material, unmounted, other
than such elements of glass not
optically worked
Optical fibres and optical fibre
900101
bundles; optical fibre cables
1%
1%
other than those of heading 8544
900199
Others
1.5%
1.5%
152
Tariff Item
(1)
9002
9003
9004
9005
9006
9007
9008
9009
9010
9011
9012
(2)


Unit
(3)
Lenses, prisms, mirrors and

other optical elements, of any
material, mounted, being parts
of or fittings for instruments
or apparatus, other than such
elements of glass not optically
worked
Frames and mountings for
spectacles, goggles or the like,
and parts thereof
Spectacles, goggles and the
like, corrective, protective or
other
Binoculars, monoculars, other
optical
telescopes,
and
mountings therefor; other
astronomical instruments and
mountings therefor, but not
including instruments for
radio-astronomy
Photographic (other than
cinematographic)
cameras;
photographic
flashlight
apparatus and flash bulbs
other than discharge lamps of
heading 8539
Cinematographic cameras and
projectors whether or not
incorporating sound recording
or reproducing apparatus
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
Compound
optical
microscopes, including those
for photomicro-graphy, cinephotomicrography
or
microprojection
Microscopes other than optical
microscopes;
diffraction
apparatus
153
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
Tariff Item
(1)
9013
9014
9015
9016
9017
9018
9019
(2)


Unit
(3)
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
Direction finding compasses;
other navigational instruments
and appliances
Surveying (including photogrammetrical
surveying),
hydrographic, oceanographic,
hydrological, meterological or
geo-physcial instruments and
appliances, excluding compasses; rangefinders
Balances of a sensitivity of 5cg
or better, with or without
weights
Drawing, marking-out or
mathematical
calculating
instruments (for example,
drafting machines, pantographs, protractors, drawing
sets,
slide
rules,
disc
calculators); instruments for
measuring length, for use in
the hand (for example,
measuring rods and tapes,
micrometers, callipers), not
specified
or
included
elsewhere in this chapter
Instruments and appliances
used in medical, surgical,
dental or veterinary sciences,
including
scientigraphic
apparatus,
other
electromedical apparatus and sighttesting instruments
Mechano-therapy appliances;
massage
apparatus;
psychological aptitude-testing
apparatus; ozone therapy,
oxygen
therapy,
aerosol
therapy, artificial respiration
or
other
therapeutic
respiration apparatus
154
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
1%
1%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
Tariff Item
(1)
9020
9021
9022
9023
9024
9025
9026
(2)


Unit
(3)
Other breathing appliances

and gas masks, excluding
protective
masks
having
neither mechanical parts nor
replaceable filters
Orthopaedic
appliances,
including crutches, surgical
belts and trusses; splints and
other fracture appliances;
artificial parts of the body;
hearing aids and other
appliances which are worn or
carried, or implanted in the
body, to compensate for a
defect or disability
Apparatus based on the use of
X-rays or of alpha, beta or
gamma radiations, whether or
not for medical, surgical,
dental or veterinary uses,
including radiography or
radiotherapy apparatus, X-ray
tubes
and other
X-ray
generators,
high
tension
generators, control panels and
desks, screens, examination or
treatment tables, chairs and
the like
Instruments, apparatus and
models,
designed
for
demonstrational purposes (for
example, in education or
exhibitions), unsuitable for
other uses
Machines and appliances for
testing the hardness, strength,
compressibility, elasticity or
other mechanical properties of
materials (for example, metals,
wood, 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
155
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1%
1%
Tariff Item
(1)
9027
9028
9029
9030
9031
9032
9033
(2)


Unit
(3)
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
checking quantities of heat,
sound or light (including
exposure meters); microtomes
Gas, liquid or electricity
supply or production meters,
including calibrating meters
therefor
Revolution counters, production counters, taximeters,
mileometers, pedometers and
the like; speed indicators and
tacho meters, other than those
of heading 9014 or 9015;
stroboscopes
Oscilloscopes, spectrum analysers and other instruments
and apparatus for measuring
or
checking
electrical
quantities, excluding meters of
heading 9028; instruments and
detecting alpha, beta, gamma,
X-ray, cosmic or other ionising
radiations
Measuring
or
checking
instruments, appliances and
machines, not specified or
chapter; profile projectors
Automatic
regulating
or
controlliing instruments and
apparatus
Parts and accessories (not
specified
or
included
elsewhere in this chapter) for
machines, appliances, instruments or apparatus of chapter
90
156
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
1%
1%
1.5%
1.5%
1.5%
1.5%
1%
1%
1%
1%
1.5%
1.5%
1.5%
1.5%
Tariff Item
(1)
9101
9102
9103
9104
9105
9106
9107
9108
9109
9110
9111
911101
911199
9112
911201
911299
(2)


Unit
(3)
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
CHAPTER 91
CLOCKS AND WATCHES AND PARTS THEREOF
Wrist-watches,
pocketwatches and other watches,
including stop-watches, with
Nil
case of precious metal or of
metal clad with precious
metal
Wrist-watches,
pocketwatches and other watches,
Piece
1.5%
28
including stop watches, other
Clocks
with
watch
Piece
1.5%
15
movements, excluding clocks
of heading 9104
Instrument panel clocks and
clocks of a similar type for
1.5%
vehicles, aircraft, spacecraft
or vessels
Piece
1.5%
8
Other clocks
Time of day recording apparatus and apparatus for
measuring,
recording
or
otherwise indicating intervals
1.5%
of time, with clock or watch
movement or with synchronous motor (for example,
time-registers, time-recorders)
Time switches with clock or
1.5%
watch movement or with
synchronous motor
Watch movements, complete
1.5%
and assembled
Clock movements, complete
1.5%
and assembled
Complete watch or clock
movements, unassembled or
partly assembled (movement
1.5%
sets); incomplete watch or
clock movements, assembled;
rough
watch
or
clock
movements
Watch cases and parts thereof
Cases of precious metal or of
Nil
metal clad with precious metals
Others
1.5%
Clock cases and cases of a
similar type for other goods of
this chapter, and parts thereof
Cases of precious metal or of
Nil
metal clad with precious metals
Others
1.5%
157
Nil
1.5%
28
1.5%
15
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
Nil
1.5%
Nil
1.5%
Tariff Item
(1)
9113
911301
911399
9114
9201
9202
9203
9204
9205
9206
9207
9208
9209
(2)


Unit
(3)
Watch straps, watch bands

and watch bracelets, and
parts thereof
Of precious metal or of metal
clad with precious metals
Others
Other clock or watch parts
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
Nil
Nil
1.5%
1.5%
1.5%
1.5%
CHAPTER 92
MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES OF SUCH ARTICLES
Pianos, including automatic
pianos; harpsi-chords and
5%
1.5%
other
keyboard
stringed
instruments
Other
string
musical
5%
1.5%
guitars, violins, harps)
Omitted
Omitted
Wind musical instruments
(for example, keyboard pipe
organs, accordions, clarinets,
5%
1.5%
trumpets, bagpipes) other
than fairground organs and
mechanical street organs
Percussion
musical
5%
1.5%
drums, xylophones, cymbals,
castanets, maracas)
Musical instruments, the
sound of which is produced,
5%
1.5%
or
must
be
amplified,
electrically (for example,
organs, guitars, accordions)
Musical boxes, fairground
organs, mechanical street
organs, mechanical singing
birds, musical saws and other
musical
instruments
not
5%
1.5%
falling within any other
heading of this Chapter;
decoy calls of all kinds;
whistles, call horns and other
mouth-blown sound signalling
instruments
Parts
(for
example,
mechanisms
for
musical
boxes) and accessories (for
example, cards, discs and rolls
5%
1.5%
for mechanical instruments)
of
musical
instruments;
metronomes, tuning forks and
pitch pipes of all kinds
158
Tariff Item
(1)
(2)


Unit
(3)
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
CHAPTER 93
ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF
Military weapons, other than
Nil
Nil
9301
revolvers, pistols and the arms
of heading 9307
Revolvers and pistols, other
Nil
Nil
9302
than those of heading 9303 or
9304
Other firearms and similar
devices which operate by the
firing of an explosive charge
(for
example,
sporting
shotguns and rifles, muzzleloading firearms, Very pistols
Nil
Nil
9303
and other devices designed to
project only signal flares,
pistols and revolvers for firing
blank ammunition, captivebolt humane killers, linethrowing guns)
Other arms (for example,
spring, air or gas guns and
Nil
Nil
9304
pistols, truncheons), excluding those of heading 9307
Parts and accessories of
Nil
Nil
9305
articles of headings 9301 to
9304
Bombs , grenades, torpedoes,
mines, missiles, and similar
munitions of war and parts
Nil
Nil
9306
thereof; cartridges and other
ammunition and projectiles
and parts thereof, including
shot and cartridge wads
Swords, cut lasses, bayonets,
lances and similar arms and
Nil
Nil
9307
parts thereof and scabbards
and sheaths therefor
CHAPTER 94
FURNITURE; BEDDING, MATTRESSES, MATTRESS SUPPORTS, CUSHIONS AND SIMILAR STUFFED
FURNISHINGS; LAMPS AND LIGHTING FITTINGS, NOT ELSEWHERE SPECIFIED OR INCLUDED;
ILLUMINATED SIGNS, ILLUMINATED NAME-PLATES AND THE LIKE; PREFABRICATED BUILDINGS
Seats (other than those of
heading 9402), whether or not
Kg
5%
20
1.5%
6
9401
convertible into beds, and
parts thereof
159
Tariff Item
(1)
9402
9403
9404
940401
940402
940499
9405
940501
940502
940503
940504
940505
940599
9406
9501
9502
(2)
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
Pillow/Cushions/Quilts/Pouffles
made of man made textile fabric
filled with poly-fil
Others
Lamps and lighting fittings
including searchlights and
spotlights and parts thereof,
included; illuminated signs,
illuminated name-plates and
the like, having a permanently
fixed light source, and parts
thereof not elsewhere specified
or included
Of Brass
Of Copper
Of Wrought iron
Of Aluminium
Of Glass
Others
Prefabricated buildings


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(3)
(4)
(5)
(6)
(7)
Kg
5%
20
1.5%
Kg
5%
20
1.5%
Kg
7.8%
75
2%
19.2
Kg
9.5%
123
2.4%
31.1
Kg
5%
20
1.5%
Kg
Kg
Kg
Kg
Kg
Kg
10.3%
95
2.2%
10.3%
115
2.2%
9%
30
2%
7%
63
1.5%
7%
64
1.5%
5%
20
1.5%
1.5%
1.5%
CHAPTER 95
TOYS, GAMES AND SPORTS REQUISITES; PARTS AND ACCESSORIES THEREOF
Deleted
Deleted
160
20.3
24.6
6.7
13.5
13.7
6
Tariff Item
(1)
9503
950301
950302
950303
950304
950399
9504
950401
950499
9505
9506
950601
950602
950603
950604
950605
950606
(2)
Tricycles, scooter, pedal cars

and similar wheeled toys,
dolls carriages, dolls; other
toys; reduced-size (scale)
models
and
similar
recreational models, working
or not; puzzles of all kinds
Cricket bats made of plastic
Plastic rounder bat
Cricket set made of plastic
consisting of two bats, two
balls, two bases and six stumps
in a nylon carrying bag
Soft toys made of textile fabrics
with or without polyfill stuffing
Other
Video game consoles and
machines, articles of funfair,
table or parlour games,
including pintables, billiards,
special tables for casino games
and automatic bowling alley
equipment
Carrom Board, with or without
coins and strikers
Others
Festive, carnival or other
entertainment
articles,
including conjuring tricks and
novelty jokes
Articles and equipment for
general physical exercise,
gymnastics, athletics, other
sports (including table-tennis)
or out-door games, not
specified
or
included
elsewhere in this Chapter;
swimming pools and paddling
pools
Table tennis bat
Table tennis table
Lawn-tennis balls
Inflatable
balls
made
predominantly of synthetic
material,
other
than
polyurethane
Inflatable balls made of
Polyurethane
Cricket balls with outer
covering of leather


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(3)
(4)
(5)
(6)
(7)
Piece
Piece
5.7%
6.5%
25
12
1.5%
1.5%
6.6
2.8
1 Set
6.7%
130
1.5%
29.1
Kg
8%
48
1.5%
Kg
5.5%
30
1.5%
8.2
Piece
7%
96
1.5%
20.6
1.5%
1.5%
1.5%
1.5%
Piece
Piece
Piece
11.1%
11.1%
10%
104
2490
6.3
4.7%
3.1%
1.5%
44
695.4
0.9
Piece
10.3%
36
1.5%
5.2
Piece
12.9%
79
3.3%
20.2
Piece
7.1%
31
1.5%
6.5
161
Tariff Item
(1)
950607
950608
950609
950610
950611
950612
950613
950614
950615
950616
950699
9507
9508
9601
9602
(2)
Cricket,
Hockey,
Boxing,
Football and other Sports
Gloves
Cricket bat made of English
willow
Cricket bat made of other than
English willow
Made-up sports nets of nylon
Made-up sports nets of other
man made textile material
Swimming pools and paddling
pools
Rubber bladders
Protective
sports
gear
(excluding leg guards) whether
padded or not,
including
shoulder guards and shin guards
Rounders bat made of wood
Leg guards
Others
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 shooting
requisites
Roundabouts,
swings,
shooting galleries and other
fairground
amusements;
traveling circuses, traveling
menageries and traveling
theatres


Unit
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(3)
(4)
(5)
(6)
(7)
Pair
7.2%
51
1.5%
10.6
Piece
10.1%
816
6.3%
509
Piece
8.3%
161
4.8%
93.1
Kg
11.5%
69
3%
18
Kg
9.6%
56
2.5%
14.6
1.5%
1.5%
Piece
8.3%
6.3
1.9%
1.4
Kg
8%
135
1.5%
25.3
Piece
Pair
8.3%
8%
6%
26
126
1.5%
2.7%
1.5%
4.7
42.5
1.5%
1.5%
1.5%
1.5%
CHAPTER 96
MISCELLANEOUS MANUFACTURED ARTICLES
Worked ivory, bone, tortoiseshell, horn, antlers, coral,
mother-of-pearl and other
Nil
animal carving material, and
articles of these materials
(including articles obtained by
moulding)
Worked vegetable or mineral
carving material and articles
of these materials moulded or
carved articles of wax, of
1.5%
stearin, of natural gums or
natural resins or of modelling
pastes, and other moulded or
carved articles, not elsewhere
specified or included; worked,
162
Nil
1.5%
Tariff Item
(1)
9603
9604
9605
9606
9607
9608
960801
960802
960803
960804
960899
9609
9610
9611
(2)
unhardened gelatin (except

gelatin of heading 3503) and
articles of unhardened gelatin
Brooms, brushes (including
brushes constituting parts of
machines,
appliances
or
vehicles),
hand-operated
mechanical floor sweepers,
not motorised, mops and
feather dusters; prepared
knots and tufts for broom or
brush making; paint pads and
rollers; squeegees (other than
roller squeegees)
Hand sieves and hand riddles
Travel sets for personal toilet,
sewing or shoe or clothes
cleaning
Buttons,
press-fasteners,
snap-fasteners and pressstuds, button moulds and
other parts of these articles;
button blanks
Slide fasteners and parts
thereof
Ball point pens; felt tipped
and other porous-tipped pens
and markers; fountain pens;
stylograph pens and other
pens;
duplicating
stylos;
propelling or sliding pencils;
pen holders, pencil holders
and similar holders; parts
(including caps and clips) of
the foregoing articles, other
Ball point pens
Felt tipped and other porous
tipped pens and markers
Fountain pens; stylograph pens
and other pens
Propelling or sliding pencils
Others including parts
Pencils (other than pencils of
heading 9608), crayons, pencil
leads,
pastels,
drawing
charcoals, writing or drawing
chalks and tailors' chalks
Slates and boards, with
writing or drawing surfaces,
whether or not framed
Date, sealing or numbering


Unit
(3)
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1000 Pcs
9.4%
1878
4.2%
839.1
1000 Pcs
10.5%
2477
4.4%
1038
1000 Pcs
9.4%
1878
4.2%
839.1
1000 Pcs
1000 Pcs
7.1%
6%
868
430
2.2%
1.5%
269
107.5
163
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
Tariff Item
(1)
9612
9613
9614
9615
961501
961599
9616
9617
9618
9619
9701
(2)
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
Cigarette lighters and other
lighters, whether or not
mechanical or electrical, and
parts thereof other than flints
and wicks
Smoking pipes (including pipe
bowls) and cigar or cigarette
holders, and parts thereof
Combs, hair-slides and the
like, hairpins, curling pins,
curling grips, hair-curlers and
the like, other than those of
heading
8516, and parts
thereof
Combs, made of plastics/metal
Others
Scent sprays and similar toilet
sprays, and mounts and heads
therefor; powder-puffs and
pads for the application of
cosmetics
or
toilet
preparations
Vacuum flasks and other
vacuum vessels, complete with
cases; parts thereof other than
glass inners
Tailors' dummies and other
lay figures; automata and
other animated displays, used
for shop window dressing
Sanitary towels (pads) and
tampons, napkins and napkin
liners for babies and similar
articles, of any material


Unit
(3)
Kg
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
7%
1.5%
22
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
CHAPTER 97
WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES
Nil
Paintings,
drawings
and
164
1.5%
1.5%
Nil
4.7
Tariff Item
(1)
9702
9703
9704
9705
9706
(2)


Unit
(3)
pastels, executed entirely by

hand, other than drawings of
heading 4906 and other than
hand-painted
or
handdecorated
manufactured
articles; collages and similar
decorative plaques
Original engravings, prints
and lithographs
Original
sculptures
and
statuary, in any material
Postage or revenue stamps,
stamp-post marks, first-day
covers,
postal
stationery
(stamped paper), and the like,
used or unused , other than
Collections and collectors'
pieces of zoological, botanical,
mineralogical,
anatomical,
historical,
archaeological,
paleontological, ethnographic
or numismatic interest
Antiques of an age exceeding
one hundred years
Drawback
Rate
Drawback
cap per unit
in Rs. ()
Drawback
Rate
Drawback
cap per unit
in Rs. ()
(4)
(5)
(6)
(7)
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Table
Tariff Item
Unit
(1)
(2)
(3)

Drawback
Drawback
cap per unit
Rate
in Rs. ()
(4)
(5)

Drawback
Drawback
cap per unit
Rate
in Rs.()
(6)
(7)
CHAPTER 61
ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED
6101
610101
Men's or boys' overcoats,

carcoats, capes, cloaks, anoraks
(including ski-jackets), windcheaters, wind-jackets and
heading 6103
Of Cotton
Piece
165
3.5%
92.9
0.9%
23.9
Tariff Item
Unit
(1)
(2)
(3)
610102
610103
610104
610105
610106
610199
6102
610201
610202
610203
610204
610205
610206
610299
6103
610301
61030101
61030102
61030103
61030104
61030105
61030106
61030199
610302
61030201
61030202

Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
Of Others
car-coats,
capes,
cloaks,
wind-cheaters, wind-jackets and
heading 6104
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
Of Others
Men's or boys' suits, ensembles,
jackets, blazers, trousers, bib
and brace overalls, breeches
and shorts (other than swim
wear), knitted or crocheted
jacket)
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
Of Others
Jackets, blazers
Of Cotton

Drawback
Drawback
cap per unit
Rate
in Rs. ()
(4)
(5)

Drawback
Drawback
cap per unit
Rate
in Rs. ()
(6)
(7)
Piece
4.2%
68.1
1.2%
19.5
Piece
4.2%
69.0
1.2%
19.7
Piece
1.3%
40.7
0.4%
12.5
Piece
3.5%
227.5
0.9%
58.5
Piece
3.6%
173.8
1.0%
48.3
Piece
3.5%
64.5
0.9%
16.6
Piece
3.5%
92.9
0.9%
23.9
Piece
4.2%
68.1
1.2%
19.5
Piece
4.2%
69.0
1.2%
19.7
Piece
1.3%
40.7
0.4%
12.5
Piece
3.5%
227.5
0.9%
58.5
Piece
3.6%
173.8
1.0%
48.3
Piece
3.5%
64.5
0.9%
16.6
Piece
3.5%
143.8
0.9%
37.0
Piece
4.2%
120.7
1.2%
34.5
Piece
4.2%
121.2
1.2%
34.6
Piece
1.3%
67.1
0.4%
20.6
Piece
3.5%
349.2
0.9%
89.8
Piece
3.6%
266.5
1.0%
74.0
Piece
3.5%
109.6
0.9%
28.2
Piece
Piece
3.5%
4.2%
119.0
68.1
0.9%
1.2%
30.6
19.5
Tariff Item
Unit
(1)
(2)
(3)
61030203
61030204
61030205
61030206
61030207
61030299
610303
61030301
61030302
61030303
61030304
61030305
61030306
61030307
61030399
610304
61030401
61030402
61030403
61030404
61030405
61030406
61030407
61030499
6104
610401
Man Made Fibre

Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
by
weight
of
spandex/
lycra/elastane
Of Others
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
by
weight
of
spandex/
lycra/elastane
Of Others
ensembles)
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
by
weight
of
spandex/
lycra/elastane
Of Others
Women's or
girls' suits,
trousers, bib and brace overalls,
breeches and shorts (other than
swim wear),
knitted or
crocheted

Drawback
Drawback
cap per unit
Rate
in Rs. ()
(4)
(5)

Drawback
Drawback
cap per unit
Rate
in Rs. ()
(6)
(7)
Piece
4.2%
69.0
1.2%
19.7
Piece
1.3%
40.7
0.4%
12.5
Piece
3.5%
191.0
0.9%
49.1
Piece
3.6%
159.0
1.0%
44.2
Piece
3.5%
92.5
0.9%
23.8
Piece
3.5%
64.5
0.9%
16.6
Piece
4.0%
53.0
1.0%
13.3
Piece
4.5%
56.4
1.2%
15.0
Piece
4.5%
54.0
1.2%
14.4
Piece
1.3%
26.3
0.4%
8.1
Piece
3.9%
142.0
1.1%
40.1
Piece
3.9%
99.0
1.1%
27.9
Piece
4.0%
58.1
1.0%
14.5
Piece
3.9%
50.3
1.0%
12.9
Piece
3.3%
28.2
0.9%
7.7
Piece
4.2%
34.0
1.2%
9.7
Piece
4.3%
34.7
1.2%
9.7
Piece
1.3%
19.2
0.4%
5.9
Piece
3.9%
50.2
1.1%
14.2
Piece
3.9%
50.2
1.1%
14.2
Piece
3.3%
28.9
0.9%
7.9
Piece
3.3%
26.7
0.9%
7.3
167
Tariff Item
Unit
(1)
(2)
(3)
61040101
61040102
61040103
61040104
61040105
61040106
61040199
610402
61040201
61040202
61040203
61040204
61040205
61040206
61040207
61040299
610403
61040301
61040302
61040303
61040304
61040305
61040306
61040307
61040399
610404
61040401
61040402
61040403
61040404

jacket)
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
Of Others
Jackets, blazers
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
by
weight
of
spandex/
lycra/elastane
Of Others
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
by
weight
of
spandex/
lycra/elastane
Of Others
ensembles)
Of Cotton
Man Made Fibre
Of Man Made Fibres

Drawback
Drawback
cap per unit
Rate
in Rs. ()
(4)
(5)

Drawback
Drawback
cap per unit
Rate
in Rs. ()
(6)
(7)
Piece
3.7%
152.0
1.0%
41.1
Piece
4.2%
120.7
1.2%
34.5
Piece
4.2%
121.2
1.2%
34.6
Piece
1.3%
67.1
0.4%
20.6
Piece
3.5%
349.2
0.9%
89.8
Piece
3.6%
266.5
1.0%
74.0
Piece
3.5%
109.6
0.9%
28.2
Piece
3.7%
100.0
1.0%
27.0
Piece
4.2%
68.1
1.2%
19.5
Piece
4.2%
69.0
1.2%
19.7
Piece
1.3%
40.7
0.4%
12.5
Piece
3.5%
191
0.9%
49.1
Piece
3.6%
159
1.0%
44.2
Piece
3.5%
92.5
0.9%
23.8
Piece
3.5%
64.5
0.9%
16.6
Piece
3.5%
51.0
0.9%
13.1
Piece
4.2%
52.6
1.2%
15.0
Piece
4.2%
58.0
1.2%
16.6
Piece
1.3%
26.3
0.4%
8.1
Piece
3.9%
135.6
1.1%
38.2
Piece
3.9%
100.4
1.1%
28.3
Piece
4.0%
58.1
1.0%
14.5
Piece
3.9%
50.3
1.0%
12.9
Piece
3.3%
39.0
0.9%
10.6
Piece
4.2%
34.0
1.2%
9.7
Piece
Piece
4.3%
1.3%
43.0
19.2
1.2%
0.4%
12.0
5.9
168
Tariff Item
Unit
(1)
(2)
(3)
61040405
61040406
61040407
61040499
6105
610501
610502
610503
610504
610505
610506
610507
610599
6106
610601
610602
610603
610604
610605
610606
610607
610699
6107
610701
61070101
61070102
Noil silk)
Of Wool
Man Made Fibre
by
weight
of
spandex/
lycra/elastane
Of Others
Men's or boys' shirts, knitted or
crocheted
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
elastane
Of Others
shirts and shirt-blouses, knitted
or crocheted
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
elastane
Of Others
Men's or boys' underpants,
briefs, nightshirts, pyjamas,
crocheted
Nightshirts, pyjamas, bath
robes and dressing gowns and
similar articles
Of Cotton

Drawback
Drawback
cap per unit
Rate
in Rs. ()
(4)
(5)

Drawback
Drawback
cap per unit
Rate
in Rs. ()
(6)
(7)
Piece
3.9%
50.2
1.1%
14.2
Piece
3.9%
50.2
1.1%
14.2
Piece
3.3%
28.9
0.9%
7.9
Piece
3.3%
26.7
0.9%
7.3
Piece
3.5%
61.0
0.9%
15.7
Piece
4.5%
40.5
1.2%
10.8
Piece
4.8%
41.8
1.2%
10.5
Piece
1.3%
30.9
0.4%
9.5
Piece
3.5%
33.8
0.9%
8.7
Piece
3.6%
34.8
1.0%
9.7
Piece
3.5%
50.8
0.9%
13.1
Piece
3.5%
36.8
0.9%
9.5
Piece
4.1%
49.0
1.0%
12.0
Piece
4.5%
40.5
1.2%
10.8
Piece
4.8%
44.0
1.2%
11.0
Piece
1.3%
50.0
0.4%
15.4
Piece
3.5%
33.8
0.9%
8.7
Piece
3.6%
34.8
1.0%
9.7
Piece
4.1%
48.1
1.0%
11.7
Piece
3.5%
36.8
0.9%
9.5
Piece
Piece
4.1%
4.2%
33.0
34.0
1.0%
1.2%
8.0
9.7
169
Tariff Item
Unit
(1)
(2)
(3)
61070103
61070104
61070105
61070106
61070107
61070199
610702
61070201
61070202
61070203
61070204
61070205
61070206
61070207
61070299
6108
610801
61080101
61080102
61080103
61080104
61080105
61080106
61080107
61080199
Man Made Fibre

Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
elastane
Of Others
Briefs, underpants and similar
articles
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
elastane
Of Others
Women's
or
girls'
slips,
petticoats, briefs, panties, night
dresses, pyjamas, negligees,
crocheted
Night
dresses
(including
nightshirts), pyjamas, negligees
bathrobes and dressing gowns
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
elastane
Of Others

Drawback
Drawback
cap per unit
Rate
in Rs. ()
(4)
(5)

Drawback
Drawback
cap per unit
Rate
in Rs. ()
(6)
(7)
Piece
4.2%
36.0
1.2%
10.3
Piece
1.3%
14.4
0.4%
4.4
Piece
3.5%
33.8
0.9%
8.7
Piece
3.6%
34.8
1.0%
9.7
Piece
4.1%
33.7
1.0%
8.2
Piece
3.5%
28.4
0.9%
7.3
Piece
3.9%
9.0
1.0%
2.3
Piece
4.2%
10.5
1.2%
3.0
Piece
4.2%
10.2
1.2%
2.9
Piece
1.3%
10.3
0.4%
3.2
Piece
3.5%
9.6
0.9%
2.5
Piece
3.6%
9.8
1.0%
2.7
Piece
3.9%
11.6
1.0%
3.0
Piece
3.5%
9.7
0.9%
2.5
Piece
4.1%
33.0
1.0%
8.0
Piece
4.2%
34.0
1.2%
9.7
Piece
4.2%
36.0
1.2%
10.3
Piece
1.3%
14.4
0.4%
4.4
Piece
3.5%
33.8
0.9%
8.7
Piece
3.6%
34.8
1.0%
9.7
Piece
4.1%
33.7
1.0%
8.2
Piece
3.5%
28.4
0.9%
7.3
170
Tariff Item
Unit
(1)
(2)
(3)
610802
61080201
61080202
61080203
61080204
61080205
61080206
61080207
61080299
6109
610901
610902
610903
610904
610905
610906
610907
610999
6110
611001
611002
611003
611004
611005
611006
611007
611099
6111
Slips, petticoats, briefs, panties

Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
elastane
Of Others
T-shirts, singlets and other
vests, knitted or crocheted
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
elastane
Of Others
Jerseys, pullovers, cardigans,
waistcoats an similar articles,
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
elastane
Of Others
accessories,
knitted
or
crocheted

Drawback
Drawback
cap per unit
Rate
in Rs. ()
(4)
(5)

Drawback
Drawback
cap per unit
Rate
in Rs. ()
(6)
(7)
Piece
3.9%
9.0
1.0%
2.3
Piece
4.2%
10.5
1.2%
3.0
Piece
4.2%
10.2
1.2%
2.9
Piece
1.3%
10.3
0.4%
3.2
Piece
3.5%
9.6
0.9%
2.5
Piece
3.6%
9.8
1.0%
2.7
Piece
3.9%
11.6
1.0%
3.0
Piece
3.5%
9.7
0.9%
2.5
Piece
3.5%
29.0
0.9%
7.5
Piece
4.2%
34.0
1.1%
8.9
Piece
4.7%
37.0
1.3%
10.2
Piece
1.3%
19.2
0.4%
5.9
Piece
3.5%
24.2
0.9%
6.2
Piece
3.6%
24.9
1.0%
6.9
Piece
3.6%
30.0
0.9%
7.5
Piece
3.5%
21.3
0.9%
5.5
Piece
3.5%
55.4
0.9%
14.2
Piece
4.2%
52.6
1.2%
15.0
Piece
4.2%
54.0
1.2%
15.4
Piece
1.3%
26.3
0.4%
8.1
Piece
2.9%
133.0
0.9%
41.3
Piece
3.6%
66.8
1.0%
18.6
Piece
3.5%
58.2
0.9%
15.0
Piece
3.5%
45.1
0.9%
11.6
171

Drawback
Drawback
cap per unit
Rate
in Rs. ()
(4)
(5)

Drawback
Drawback
cap per unit
Rate
in Rs. ()
(6)
(7)
Tariff Item
Unit
(1)
(2)
(3)
611101
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
elastane
Of Others
swimwear, knitted or crocheted
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
elastane
Of Others
Garments, made up of knitted
or crocheted fabrics of heading
5903, 5906 or 5907
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
Of Others
Other garments, knitted or
crocheted
shirts and shirt-blouses, knitted
or crocheted with tightening at
the bottom
Of Cotton
Piece
3.6%
27.0
1.0%
7.5
Piece
4.2%
22.3
1.2%
6.4
Piece
4.2%
24.0
1.2%
6.9
Piece
1.3%
10.3
0.4%
3.2
Piece
3.5%
22.5
0.9%
5.8
Piece
3.6%
23.2
1.0%
6.4
Piece
3.6%
23.9
1.0%
6.6
Piece
3.5%
22.2
0.9%
5.7
Piece
3.6%
20.0
1.0%
5.6
Piece
4.2%
22.3
1.2%
6.4
Piece
4.2%
24.0
1.2%
6.9
Piece
1.3%
10.3
0.4%
3.2
Piece
3.5%
22.5
0.9%
5.8
Piece
3.6%
23.2
1.0%
6.4
Piece
3.6%
23.9
1.0%
6.6
Piece
3.5%
22.2
0.9%
5.7
Piece
3.5%
23.2
0.9%
6.0
Piece
4.2%
27.6
1.1%
7.2
Piece
4.7%
31.6
1.3%
8.7
Piece
1.3%
11.3
0.4%
3.5
Piece
3.5%
24.2
0.9%
6.2
Piece
3.6%
24.9
1.0%
6.9
Piece
3.5%
21.3
0.9%
5.5
Piece
Piece
4.1%
4.5%
45.0
40.5
1.0%
1.2%
11.0
10.8
611102
611103
611104
611105
611106
611107
611199
6112
611201
611202
611203
611204
611205
611206
611207
611299
6113
611301
611302
611303
611304
611305
611306
611399
6114
611401
61140101
61140102
172
Tariff Item
Unit
(1)
(2)
(3)
61140103
61140104
61140105
61140106
61140107
61140199
611402
61140201
61140202
61140203
61140204
61140205
61140206
61140207
61140299
611403
61140301
61140302
61140303
61140304
61140305
61140306
61140399
611404
61140401
61140402
61140403
61140404
61140405
61140406
Man Made Fibre

Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
elastane
Of Others
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
elastane
Of Others
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
Of Others
Kurta and Salwar/ Salwar suits/
salwar-kameez/
churidarkameez, with or without
dupatta
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool

Drawback
Drawback
cap per unit
Rate
in Rs. ()
(4)
(5)

Drawback
Drawback
cap per unit
Rate
in Rs. ()
(6)
(7)
Piece
4.8%
44.0
1.2%
11.0
Piece
1.3%
37.0
0.4%
11.4
Piece
3.5%
33.8
0.9%
8.7
Piece
3.6%
34.8
1.0%
9.7
Piece
4.1%
48.1
1.0%
11.7
Piece
3.5%
36.8
0.9%
9.5
Piece
4.1%
48.3
1.0%
11.8
Piece
4.5%
40.5
1.2%
10.8
Piece
4.8%
41.8
1.2%
10.5
Piece
1.3%
30.9
0.4%
9.5
Piece
3.5%
33.8
0.9%
8.7
Piece
3.6%
34.8
1.0%
9.7
Piece
4.1%
48.1
1.0%
11.7
Piece
3.5%
36.8
0.9%
9.5
Piece
3.5%
92.9
0.9%
23.9
Piece
4.2%
68.1
1.2%
19.5
Piece
4.2%
69.0
1.2%
19.7
Piece
1.3%
40.7
0.4%
12.5
Piece
3.5%
191
0.9%
49.1
Piece
3.6%
159
1.0%
44.2
Piece
3.5%
64.5
0.9%
16.6
Piece
3.7%
74.0
0.9%
18.0
Piece
4.5%
86.2
1.2%
23.0
Piece
5.0%
95.0
1.2%
22.8
Piece
1.3%
43.1
0.4%
13.3
Piece
Piece
3.5%
3.6%
101.4
104.3
0.9%
1.0%
26.1
29.0
173
Tariff Item
Unit
(1)
(2)
(3)
61140499
611405
61140501
61140502
61140503
61140504
61140505
61140506
61140507
61140599
6115
611501
611502
611503
611504
611505
611506
611507
611599
6116
611601
611602
611603
611604
611605
611606
611607
611699
Man Made Fibre

Of Others
Others
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
Of Others
Panty hose, tights, stockings,
socks and other hosiery,
including graduated compression hosiery (for example,
stockings for varicose veins)
and footwear without applied
soles, knitted or crocheted
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
elastane
Of Others
Gloves, mittens and mitts,
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
Gloves, specially designed for use
in sports namely Golf Gloves
made of textile materials
Of Others

Drawback
Drawback
cap per unit
Rate
in Rs. ()
(4)
(5)

Drawback
Drawback
cap per unit
Rate
in Rs. ()
(6)
(7)
Piece
3.5%
70.9
0.9%
18.2
Piece
3.5%
23.2
0.9%
6.0
Piece
4.2%
27.6
1.1%
7.2
Piece
4.7%
31.6
1.3%
8.7
Piece
1.3%
11.3
0.4%
3.5
Piece
3.5%
24.2
0.9%
6.2
Piece
3.6%
24.9
1.0%
6.9
Piece
Piece
3.5%
3.5%
58.5
21.3
0.9%
0.9%
15.1
5.5
Kg
3.5%
90.3
0.9%
23.2
Kg
4.2%
99.0
1.2%
28.3
Kg
4.2%
108.0
1.2%
30.9
Kg
1.3%
122.1
0.4%
37.6
Kg
3.5%
101.4
0.9%
26.1
Kg
3.6%
104.3
1.0%
29.0
Kg
3.5%
98.0
0.9%
25.2
Kg
3.5%
83.8
0.9%
21.6
Kg
3.5%
90.3
0.9%
23.2
Kg
4.2%
99.0
1.2%
28.3
Kg
4.2%
108.0
1.2%
30.9
Kg
1.3%
122.1
0.4%
37.6
Kg
3.5%
101.4
0.9%
26.1
Kg
3.6%
104.3
1.0%
29.0
Piece
4.2%
16.1
1.2%
4.6
Kg
3.5%
83.8
0.9%
21.6
174
Tariff Item
Unit
(1)
(2)
(3)
6117
611701
61170101
61170102
61170103
61170104
61170105
61170106
61170199
611702
61170201
61170202
61170203
61170204
61170205
61170206
61170299

accessories,
knitted
or
crocheted; knitted or crocheted
parts of garments or of clothing
accessories
Shawls, scarves, mufflers, stoles,
mantillas and veils
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
Of Others
Others
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
Of Others

Drawback
Drawback
cap per unit
Rate
in Rs. ()
(4)
(5)

Drawback
Drawback
cap per unit
Rate
in Rs. ()
(6)
(7)
Piece
3.5%
21.9
0.9%
5.6
Piece
4.2%
22.3
1.2%
6.4
Piece
4.2%
24.0
1.2%
6.9
Piece
2.2%
28.0
0.6%
7.6
Piece
3.5%
21.4
0.9%
5.5
Piece
3.6%
22.0
1.0%
6.1
Piece
3.5%
21.3
0.9%
5.5
Kg
3.5%
90.3
0.9%
23.2
Kg
4.2%
99.0
1.2%
28.3
Kg
4.2%
108.0
1.2%
30.9
Kg
1.3%
122.1
0.4%
37.6
Kg
3.5%
101.4
0.9%
26.1
Kg
3.6%
104.3
1.0%
29.0
Kg
3.5%
83.8
0.9%
21.6
CHAPTER 62
ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, NOT KNITTED OR CROCHETED
6201
620101
620102
620103
620104
620105
620106
620199
6202
Men's or boys' overcoats, carcoats,

cloaks,
anoraks
(including ski-jackets), windcheaters, wind jackets and
similar articles other than those
of heading 6203
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
Of Others
car-coats,
capes,
cloaks,
Piece
3.5%
92.9
0.9%
23.9
Piece
4.2%
68.1
1.2%
19.5
Piece
4.2%
69.0
1.2%
19.7
Piece
1.3%
40.7
0.4%
12.5
Piece
3.5%
227.5
0.9%
58.5
Piece
3.6%
173.8
1.0%
48.3
Piece
3.5%
64.5
0.9%
16.6
175
Tariff Item
Unit
(1)
(2)
(3)
620201
620202
620203
620204
620205
620206
620299
6203
620301
62030101
62030102
62030103
62030104
62030105
62030106
62030199
620302
62030201
62030202
62030203
62030204
62030205
62030206
62030207
62030299
620303
62030301
62030302
wind-cheaters, wind-jackets and

similar articles, other than those
of heading 6204
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
Of Others
Men's or boys' suits, ensembles,
jackets, blazers, trousers, bib
and brace overalls, breeches
and
shorts
(other
than
swimwear)
jacket)
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
Of Others
Jackets, blazers
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
by
weight
of
spandex/
lycra/elastane
Of Others
Of Cotton
Man Made Fibre

Drawback
Drawback
cap per unit
Rate
in Rs. ()
(4)
(5)

Drawback
Drawback
cap per unit
Rate
in Rs. ()
(6)
(7)
Piece
3.5%
92.9
0.9%
23.9
Piece
4.2%
68.1
1.2%
19.5
Piece
4.2%
69.0
1.2%
19.7
Piece
1.3%
40.7
0.4%
12.5
Piece
3.5%
227.5
0.9%
58.5
Piece
3.6%
173.8
1.0%
48.3
Piece
3.5%
64.5
0.9%
16.6
Piece
3.5%
143.8
0.9%
37.0
Piece
4.2%
120.7
1.2%
34.5
Piece
4.2%
121.2
1.2%
34.6
Piece
1.3%
67.1
0.4%
20.6
Piece
3.5%
349.2
0.9%
89.8
Piece
3.6%
266.5
1.0%
74.0
Piece
3.5%
109.6
0.9%
28.2
Piece
3.5%
119.0
0.9%
30.6
Piece
4.2%
68.1
1.2%
19.5
Piece
4.2%
69.0
1.2%
19.7
Piece
1.3%
40.7
0.4%
12.5
Piece
3.5%
191.0
0.9%
49.1
Piece
3.6%
159.0
1.0%
44.2
Piece
3.5%
92.5
0.9%
23.8
Piece
3.5%
64.5
0.9%
16.6
Piece
4.0%
53.0
1.0%
13.3
Piece
4.5%
56.4
1.2%
15.0
176

Drawback
Drawback
cap per unit
Rate
in Rs. ()
(4)
(5)

Drawback
Drawback
cap per unit
Rate
in Rs. ()
(6)
(7)
Tariff Item
Unit
(1)
(2)
(3)
62030303
Of Man Made Fibres

Noil silk)
Of Wool
Man Made Fibre
by
weight
of
spandex/
lycra/elastane
Of Others
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
by
weight
of
spandex/
lycra/elastane
Of Others
Women's or
girls' suits,
trousers, bib and brace overalls,
breeches and shorts (other than
swimwear)
jacket)
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
Of Others
Jackets, blazers
Of Cotton
Man Made Fibre
Of Man Made Fibres
Piece
4.5%
54.0
1.2%
14.4
Piece
1.3%
26.3
0.4%
8.1
Piece
3.9%
142.0
1.1%
40.1
Piece
3.9%
99.0
1.1%
27.9
Piece
4.0%
58.1
1.0%
14.5
Piece
3.9%
50.3
1.0%
12.9
Piece
3.3%
28.2
0.9%
7.7
Piece
4.2%
34.0
1.2%
9.7
Piece
4.3%
34.7
1.2%
9.7
Piece
1.3%
19.2
0.4%
5.9
Piece
3.9%
50.2
1.1%
14.2
Piece
3.9%
50.2
1.1%
14.2
Piece
3.3%
28.9
0.9%
7.9
Piece
3.3%
26.7
0.9%
7.3
Piece
3.7%
152.0
1.0%
41.1
Piece
4.2%
120.7
1.2%
34.5
Piece
4.2%
121.2
1.2%
34.6
Piece
1.3%
67.1
0.4%
20.6
Piece
3.5%
349.2
0.9%
89.8
Piece
3.6%
266.5
1.0%
74.0
Piece
3.5%
109.6
0.9%
28.2
Piece
3.7%
100.0
1.0%
27.0
Piece
4.2%
68.1
1.2%
19.5
Piece
4.2%
69.0
1.2%
19.7
62030304
62030305
62030306
62030307
62030399
620304
62030401
62030402
62030403
62030404
62030405
62030406
62030407
62030499
6204
620401
62040101
62040102
62040103
62040104
62040105
62040106
62040199
620402
62040201
62040202
62040203
177
Tariff Item
Unit
(1)
(2)
(3)
62040204
62040205
62040206
62040207
62040299
620403
62040301
62040302
62040303
62040304
62040305
62040306
62040307
62040399
620404
62040401
62040402
62040403
62040404
62040405
62040406
62040407
62040499
6205
620501
620502
620503
620504
620505
620506

Noil silk)
Of Wool
Man Made Fibre
by
weight
of
spandex/
lycra/elastane
Of Others
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
by
weight
of
spandex/
lycra/elastane
Of Others
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
by
weight
of
spandex/
lycra/elastane
Of Others
Men's or boys' shirts
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre

Drawback
Drawback
cap per unit
Rate
in Rs. ()
(4)
(5)

Drawback
Drawback
cap per unit
Rate
in Rs. ()
(6)
(7)
Piece
1.3%
40.7
0.4%
12.5
Piece
3.5%
191
0.9%
49.1
Piece
3.6%
159
1.0%
44.2
Piece
3.5%
92.5
0.9%
23.8
Piece
3.5%
64.5
0.9%
16.6
Piece
3.5%
51.0
0.9%
13.1
Piece
4.2%
52.6
1.2%
15.0
Piece
4.2%
58.0
1.2%
16.6
Piece
1.3%
26.3
0.4%
8.1
Piece
3.9%
135.6
1.1%
38.2
Piece
3.9%
100.4
1.1%
28.3
Piece
4.0%
58.1
1.0%
14.5
Piece
3.9%
50.3
1.0%
12.9
Piece
3.3%
39.0
0.9%
10.6
Piece
4.2%
34.0
1.2%
9.7
Piece
4.3%
43.0
1.2%
12.0
Piece
1.3%
19.2
0.4%
5.9
Piece
3.9%
50.2
1.1%
14.2
Piece
3.9%
50.2
1.1%
14.2
Piece
3.3%
28.9
0.9%
7.9
Piece
3.3%
26.7
0.9%
7.3
Piece
3.5%
61.0
0.9%
15.7
Piece
4.5%
40.5
1.2%
10.8
Piece
4.8%
41.8
1.2%
10.5
Piece
1.3%
30.9
0.4%
9.5
Piece
3.5%
33.8
0.9%
8.7
Piece
3.6%
34.8
1.0%
9.7
178
Tariff Item
Unit
(1)
(2)
(3)
620507
620599
6206
620601
620602
620603
620604
620605
620606
620607
620699
6207
620701
62070101
62070102
62070103
62070104
62070105
62070106
62070107
62070199
620702
62070201
62070202
62070203
62070204

by
weight
of
spandex/
lycra/elastane
Of Others
shirts and shirt-blouses
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
by
weight
of
spandex/
lycra/elastane
Of Others
Men's or boys' singlets and
other vests, underpants, briefs,
nightshirts, pyjamas, bathrobes, dressing gowns and
similar articles
pyjamas,
nightshirts
and
similar articles
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
by
weight
of
spandex/
lycra/elastane
Of Others
Singlets and other vests,
underpants, briefs and similar
articles
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)

Drawback
Drawback
cap per unit
Rate
in Rs. ()
(4)
(5)

Drawback
Drawback
cap per unit
Rate
in Rs. ()
(6)
(7)
Piece
3.5%
50.8
0.9%
13.1
Piece
3.5%
36.8
0.9%
9.5
Piece
4.1%
49.0
1.0%
12.0
Piece
4.5%
40.5
1.2%
10.8
Piece
4.8%
44.0
1.2%
11.0
Piece
1.3%
50.0
0.4%
15.4
Piece
3.5%
33.8
0.9%
8.7
Piece
3.6%
34.8
1.0%
9.7
Piece
4.1%
48.1
1.0%
11.7
Piece
3.5%
36.8
0.9%
9.5
Piece
4.1%
33.0
1.0%
8.0
Piece
4.2%
34.0
1.2%
9.7
Piece
4.2%
36.0
1.2%
10.3
Piece
1.3%
14.4
0.4%
4.4
Piece
3.5%
33.8
0.9%
8.7
Piece
3.6%
34.8
1.0%
9.7
Piece
4.1%
33.7
1.0%
8.2
Piece
3.5%
28.4
0.9%
7.3
Piece
3.9%
9.0
1.0%
2.3
Piece
4.2%
10.5
1.2%
3.0
Piece
4.2%
10.2
1.2%
2.9
Piece
1.3%
10.3
0.4%
3.2
179

Drawback
Drawback
cap per unit
Rate
in Rs. ()
(4)
(5)

Drawback
Drawback
cap per unit
Rate
in Rs. ()
(6)
(7)
Tariff Item
Unit
(1)
(2)
(3)
62070205
Of Wool
Man Made Fibre
by
weight
of
spandex/
lycra/elastane
Of Others
Women's or girls' singlets and
other vests, slips, petticoats,
briefs, panties, nightdresses,
pyjamas, negliges, bathrobes,
dressing gowns and similar
articles
pyjamas, negliges, nightdresses
(including nightshirts) and
similar articles
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
by
weight
of
spandex/
lycra/elastane
Of Others
Singlets and other vests, slips,
petticoats, briefs, panties and
similar articles
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
by
weight
of
spandex/
lycra/elastane
Of Others
accessories
Of Cotton
Piece
3.5%
9.6
0.9%
2.5
Piece
3.6%
9.8
1.0%
2.7
Piece
3.9%
11.6
1.0%
3.0
Piece
3.5%
9.7
0.9%
2.5
Piece
4.1%
33.0
1.0%
8.0
Piece
4.2%
34.0
1.2%
9.7
Piece
4.2%
36.0
1.2%
10.3
Piece
1.3%
14.4
0.4%
4.4
Piece
3.5%
33.8
0.9%
8.7
Piece
3.6%
34.8
1.0%
9.7
Piece
4.1%
33.7
1.0%
8.2
Piece
3.5%
28.4
0.9%
7.3
Piece
3.9%
9.0
1.0%
2.3
Piece
4.2%
10.5
1.2%
3.0
Piece
4.2%
10.2
1.2%
2.9
Piece
1.3%
10.3
0.4%
3.2
Piece
3.5%
9.6
0.9%
2.5
Piece
3.6%
9.8
1.0%
2.7
Piece
3.9%
11.6
1.0%
3.0
Piece
3.5%
9.7
0.9%
2.5
Piece
Piece
3.6%
4.2%
27.0
22.3
1.0%
1.2%
7.5
6.4
62070206
62070207
62070299
6208
620801
62080101
62080102
62080103
62080104
62080105
62080106
62080107
62080199
620802
62080201
62080202
62080203
62080204
62080205
62080206
62080207
62080299
6209
620901
620902
180
Tariff Item
Unit
(1)
(2)
(3)
620903
620904
620905
620906
620907
620999
6210
621001
621002
621003
621004
621005
621006
621099
6211
621101
62110101
62110102
62110103
62110104
62110105
62110106
62110107
62110199
621102
62110201
62110202
62110203
62110204
Man Made Fibre

Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
by
weight
of
spandex/
lycra/elastane
Of Others
Garments, made up of fabrics
of heading 5602, 5603, 5903,
5906 or 5907
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
Of Others
swimwear; other garments
shirts and shirt-blouses, with
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
by
weight
of
spandex/
lycra/elastane
Of Others
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)

Drawback
Drawback
cap per unit
Rate
in Rs. ()
(4)
(5)

Drawback
Drawback
cap per unit
Rate
in Rs. ()
(6)
(7)
Piece
4.2%
24.0
1.2%
6.9
Piece
1.3%
10.3
0.4%
3.2
Piece
3.5%
22.5
0.9%
5.8
Piece
3.6%
23.2
1.0%
6.4
Piece
3.6%
23.9
1.0%
6.6
Piece
3.5%
22.2
0.9%
5.7
Piece
3.5%
23.2
0.9%
6.0
Piece
4.2%
27.6
1.1%
7.2
Piece
4.7%
31.6
1.3%
8.7
Piece
1.3%
11.3
0.4%
3.5
Piece
3.5%
24.2
0.9%
6.2
Piece
3.6%
24.9
1.0%
6.9
Piece
3.5%
21.3
0.9%
5.5
Piece
4.1%
45.0
1.0%
11.0
Piece
4.5%
40.5
1.2%
10.8
Piece
4.8%
44.0
1.2%
11.0
Piece
1.3%
37.0
0.4%
11.4
Piece
3.5%
33.8
0.9%
8.7
Piece
3.6%
34.8
1.0%
9.7
Piece
4.1%
48.1
1.0%
11.7
Piece
3.5%
36.8
0.9%
9.5
Piece
4.1%
48.3
1.0%
11.8
Piece
4.5%
40.5
1.2%
10.8
Piece
4.8%
41.8
1.2%
10.5
Piece
1.3%
30.9
0.4%
9.5
181

Drawback
Drawback
cap per unit
Rate
in Rs. ()
(4)
(5)

Drawback
Drawback
cap per unit
Rate
in Rs. ()
(6)
(7)
Tariff Item
Unit
(1)
(2)
(3)
62110205
Of Wool
Man Made Fibre
by
weight
of
spandex/
lycra/elastane
Of Others
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
Of Others
Protective
industrial
wear
overall/coverall made of cotton
made of cotton
overall/coverall made of Aramid
fibre or Modacrylic fibre
made of Aramid fibre
Protective
industrial
wear
overall/coverall
made
of
Modacrylic fibre
made of Modacrylic fibre
Kurta and Salwar/ Salwar suits/
salwar-kameez/
churidarkameez, with or without
dupatta
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
Of Others
Piece
3.5%
33.8
0.9%
8.7
Piece
3.6%
34.8
1.0%
9.7
Piece
4.1%
48.1
1.0%
11.7
Piece
3.5%
36.8
0.9%
9.5
Piece
3.5%
92.9
0.9%
23.9
Piece
4.2%
68.1
1.2%
19.5
Piece
4.2%
69.0
1.2%
19.7
Piece
1.3%
40.7
0.4%
12.5
Piece
3.5%
191
0.9%
49.1
Piece
3.5%
159
0.9%
40.9
Piece
3.5%
64.5
0.9%
16.6
Piece
3.5%
90.5
0.9%
23.3
Piece
4.2%
70.2
1.2%
20.1
Piece
4.2%
200.5
1.2%
57.3
Piece
1.3%
42.1
0.4%
13.0
Piece
3.5%
155.3
0.9%
39.9
Piece
3.6%
106.6
1.0%
29.6
Piece
3.5%
58.5
0.9%
15.1
Piece
3.7%
74.0
0.9%
18.0
Piece
4.5%
86.2
1.2%
23.0
Piece
5.0%
95.0
1.2%
22.8
Piece
1.3%
43.1
0.4%
13.3
Piece
3.5%
101.4
0.9%
26.1
Piece
3.6%
104.3
1.0%
29.0
Piece
3.5%
70.9
0.9%
18.2
62110206
62110207
62110299
621103
62110301
62110302
62110303
62110304
62110305
62110306
62110399
621104
62110401
62110402
62110403
62110404
62110405
62110406
62110499
621105
62110501
62110502
62110503
62110504
62110505
62110506
62110599
182
Tariff Item
Unit
(1)
(2)
(3)
621106
62110601
Others
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
Of Others
Brassieres, girdles, corsets,
braces, suspenders, garters and
similar articles and parts
thereof, whether or not knitted
or crocheted
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
Of Others
Handkerchiefs
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
Of Others
Shawls,
scarves,
mufflers,
mantillas, veils and the like
Shawls, scarves, mufflers, stoles,
mantillas and veils
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
62110602
62110603
62110604
62110605
62110606
62110699
6212
621201
621202
621203
621204
621205
621206
621299
6213
621301
621302
621303
621304
621305
621306
621399
6214
621401
62140101
62140102
62140103
62140104
62140105

Drawback
Drawback
cap per unit
Rate
in Rs. ()
(4)
(5)

Drawback
Drawback
cap per unit
Rate
in Rs. ()
(6)
(7)
Piece
3.5%
23.2
0.9%
6.0
Piece
4.2%
27.6
1.2%
7.9
Piece
4.2%
28.2
1.2%
8.1
Piece
1.3%
11.3
0.4%
3.5
Piece
3.5%
24.2
0.9%
6.2
Piece
3.6%
24.9
1.0%
6.9
Piece
3.5%
21.3
0.9%
5.5
Kg
3.5%
90.3
0.9%
23.2
Kg
4.2%
99.0
1.2%
28.3
Kg
4.2%
108.0
1.2%
30.9
Kg
1.3%
122.1
0.4%
37.6
Kg
3.5%
101.4
0.9%
26.1
Kg
3.6%
104.3
1.0%
29.0
Kg
3.5%
83.8
0.9%
21.6
Kg
3.5%
90.3
0.9%
23.2
Kg
4.2%
99.0
1.2%
28.3
Kg
4.2%
108.0
1.2%
30.9
Kg
1.3%
122.1
0.4%
37.6
Kg
3.5%
101.4
0.9%
26.1
Kg
3.6%
104.3
1.0%
29.0
Kg
3.5%
83.8
0.9%
21.6
Piece
3.5%
21.9
0.9%
5.6
Piece
4.2%
22.3
1.2%
6.4
Piece
4.2%
24.0
1.2%
6.9
Piece
2.2%
28.0
0.6%
7.6
Piece
3.5%
21.4
0.9%
5.5
183
Tariff Item
Unit
(1)
(2)
(3)
62140106
62140199
621402
62140201
62140202
62140203
62140204
62140205
62140206
62140299
6215
621501
621502
621503
621504
621505
621506
621599
6216
621601
621602
621603
621604
621605
621606
621607
621699
6217
621701
621702
621703
621704

Man Made Fibre
Of Others
Others
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
Of Others
Ties, bow ties and cravats
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
Of Others
Gloves, mittens and mitts
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
Gloves, specially designed for use
in sports namely Golf Gloves
made of textile materials
Of Others
accessories; parts of garments
or of clothing accessories, other
Of Cotton
Man Made Fibre
Of Man Made Fibres

Drawback
Drawback
cap per unit
Rate
in Rs. ()
(4)
(5)

Drawback
Drawback
cap per unit
Rate
in Rs. ()
(6)
(7)
Piece
3.6%
22.0
1.0%
6.1
Piece
3.5%
21.3
0.9%
5.5
Kg
3.5%
90.3
0.9%
23.2
Kg
4.2%
99.0
1.2%
28.3
Kg
4.2%
108.0
1.2%
30.9
Kg
1.3%
122.1
0.4%
37.6
Kg
3.5%
101.4
0.9%
26.1
Kg
3.6%
104.3
1.0%
29.0
Kg
3.5%
83.8
0.9%
21.6
Kg
3.5%
90.3
0.9%
23.2
Kg
4.2%
99.0
1.2%
28.3
Kg
4.2%
108.0
1.2%
30.9
Kg
1.3%
122.1
0.4%
37.6
Kg
3.5%
101.4
0.9%
26.1
Kg
3.6%
104.3
1.0%
29.0
Kg
3.5%
83.8
0.9%
21.6
Kg
3.5%
90.3
0.9%
23.2
Kg
4.2%
99.0
1.2%
28.3
Kg
4.2%
108.0
1.2%
30.9
Kg
1.3%
122.1
0.4%
37.6
Kg
3.5%
101.4
0.9%
26.1
Kg
3.6%
104.3
1.0%
29.0
Piece
4.2%
16.1
1.2%
4.6
Kg
3.5%
83.8
0.9%
21.6
Kg
3.5%
90.3
0.9%
23.2
Kg
4.2%
99.0
1.2%
28.3
Kg
Kg
4.2%
1.3%
108.0
122.1
1.2%
0.4%
30.9
37.6
184
Tariff Item
Unit
(1)
(2)
(3)
621705
621706
621799
Noil silk)
Of Wool
Man Made Fibre
Of Others

Drawback
Drawback
cap per unit
Rate
in Rs. ()
(4)
(5)

Drawback
Drawback
cap per unit
Rate
in Rs. ()
(6)
(7)
Kg
3.5%
101.4
0.9%
26.1
Kg
3.6%
104.3
1.0%
29.0
Kg
3.5%
83.8
0.9%
21.6
[F.No. 609/80/2016-DBK]
(Rajiv Talwar)
Joint Secretary to the Government of India
185

DBK sch2016

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Drawback when Cenvat Drawback when Cenvat

Live Horses, Asses, Mules and

fish meat of heading 0304

Drawback when Cenvat

Drawback when Cenvat

Drawback when Cenvat

Drawback when Cenvat

In chilled or frozen form

Drawback when Cenvat

Drawback when Cenvat

Birds eggs, in shell, fresh,

Drawback when Cenvat

Drawback when Cenvat

unworked or simply prepared

Potatoes, fresh or chilled

Drawback when Cenvat

Drawback when Cenvat

Drawback when Cenvat

Drawback when Cenvat

Drawback when Cenvat

Drawback when Cenvat

Wheat and meslin

Buckwheat, millet and canary

Drawback when Cenvat

Drawback when Cenvat

Flours and meals of oil seeds

Drawback when Cenvat

Drawback when Cenvat

Hop cones, fresh or dried,

Drawback when Cenvat

Drawback when Cenvat

Vegetable material of a kind

Drawback when Cenvat

Drawback when Cenvat

Drawback when Cenvat

Drawback when Cenvat

fats or oils of this Chapter,

Drawback when Cenvat

Drawback when Cenvat

Cane or beet sugar and

Drawback when Cenvat

Drawback when Cenvat

Drawback when Cenvat

Drawback when Cenvat

Drawback when Cenvat

Drawback when Cenvat

homogenized composite food

Drawback when Cenvat

Drawback when Cenvat

vinegar obtained from acetic

Drawback when Cenvat

Drawback when Cenvat

Drawback when Cenvat

Drawback when Cenvat

expanded clays of heading

Drawback when Cenvat

Drawback when Cenvat

Drawback when Cenvat

Drawback when Cenvat

slag cement, supersulphate

Iron ores and concentrates,