Customs Revised All Industry Rates(AIRs) of Duty Drawback , Chapter 25-31

Customs Act, 1962 (52 of 1962) and sub-section (2) of section 37 of the Central Excise Act, 1944 (1 of 1944), read with rules 3 and 4 of the Customs and Central Excise Duties Drawback Rules, 2017 (hereinafter referred to as the said rules) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 95/2018-Customs (N.T.), dated the 6^th December, 2018 published videnumber G.S.R. 1180(E), dated the 6^th December, 2018, except as respect to things done or omitted to be done before such supersession, the Central Government hereby determines the rates of drawback as specified in the Schedule given below (hereinafter referred to as the said Schedule) subject to the following notes and conditions, namely :-

Notes and conditions.-(1) The tariff items and descriptions of goods in the said Schedule are aligned with the tariff items and descriptions of goods in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) at the four-digit level only. The descriptions of goods given at the six digit or eight digit in the said Schedule are in several cases not aligned with the descriptions of goods given in the First Schedule to the Customs Tariff Act, 1975.

(2) The general rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 shall, mutatis mutandis, apply for classifying the export goods listed in the said Schedule.

(3) Notwithstanding anything contained in the said Schedule, -

(i) all art-ware or handicraft items shall be classified under the heading of art-ware or handicraft (of constituent material) as mentioned in the relevant Chapters;

(ii) any identifiable ready to use machined part or component predominantly made of iron, steel or aluminium, made through casting or forging process, and not specifically mentioned at six digit level or more in Chapter 84 or 85 or 87, except those classifiable under heading 8432 or 8433 or 8436, may be classified under the relevant tariff item (depending upon material composition and making process) under heading 8487 or 8548 or 8708, as the case may be, irrespective of classification of such part or component at four digit level in Chapter 84 or 85 or 87 of the said Schedule;

(iii) the sports gloves mentioned below heading 4203 or 6116 or 6216 shall be classified in that heading and all other sports gloves shall be classified under heading 9506.

(4) The figures shown in column (4) in the said Schedule refer to the rate of drawback expressed as a percentage of the free on board value or the rate per unit quantity of the export goods, as the case may be.

(5) The figures shown in column (5) in the said Schedule refer to the maximum amount of drawback that can be availed of per unit specified in column (3).

(6) An export product accompanied with a tax invoice and forming part of project export (including turnkey export or supplies) for which no figure is shown in column (5) in the said Schedule, shall be so declared by the exporter and the maximum amount of drawback that can be availed under the said Schedule shall not exceed the amount calculated by applying ad-valoremrate of drawback shown in column (4) to one and half times the tax invoice value.

(7) The rates of drawback specified against the various tariff items in the said Schedule in specific terms or on ad valorem basis, unless otherwise specifically provided, are inclusive of drawback for packing materials used, if any.

(8) Drawback at the rates specified in the said Schedule shall be applicable only if the procedural requirements for claiming drawback as specified in rule 12, 13 and 14of the said rules, unless otherwise relaxed by the competent authority, are satisfied.

(9) The rates of drawback specified in the said Schedule shall not be applicable to export of a commodity or product if such commodity or product is, -

(i) manufactured partly or wholly in a warehouse under section 65 of the Customs Act, 1962 (52 of 1962);

(ii) manufactured or exported in discharge of export obligation against an Advance Authorisation or Duty Free Import Authorisation issued under the Duty Exemption Scheme of the relevant Foreign Trade Policy :

Provided that where exports are made against Special Advance Authorisation issued under paragraph 4.04A of the Foreign Trade Policy 2015-20 in discharge of export obligations in terms of Notification No. 45/2016-Customs, dated the 13th August, 2016, the rates of drawback specified in the said Schedule shall apply as if in the said Schedule, the entries in columns (4)and (5) against the Tariff items in the said Schedule below all Chapters, except Chapter 61 and 62, are NIL, and those in Chapters 61 and 62 are as specified in the Table given below;

(iii) manufactured or exported by a unit licensed as hundred per cent Export Oriented Unit in terms of the provisions of the relevant Foreign Trade Policy;

(iv) manufactured or exported by any of the units situated in Free Trade Zones or Export Processing Zones or Special Economic Zones;

(v) manufactured or exported availing the benefit of the notification No. 32/1997-Customs, dated the 1st April, 1997.

(10) Whenever a composite article is exported for which any specific rate has not been provided in the said Schedule, the rates of drawback applicable to various constituent materials can be extended to the composite article according to net content of such materials on the basis of a self-declaration to be furnished by the exporter to this effect and in case of doubt or where there is any information contrary to the declarations, the proper officer of customs shall cause a verification of such declarations.

(11) The term “articles of leather” in Chapter 42 of the said Schedule shall mean any article wherein (a) 60% or more of the outer visible surface area or (b) 60% or more of the outer and inner surface area taken together, excluding shoulder straps or handles or fur skin trimming, if any, is of leather notwithstanding that such article is made of leather and any other material.

(12) The term “dyed”, wherever used in the said Schedule in relation to textile materials, shall include yarn or piece dyed or predominantly printed or coloured in the body.

(13) The term “dyed” in relation to fabrics and yarn of cotton, shall include “bleached or mercerised or printed or melange”.

(14) The term “dyed” in relation to textile materials in Chapters 54 and 55 shall include “printed or bleached or melange”.

(15) In respect of the tariff items in Chapters 60, 61, 62 and 63 of the said Schedule, the blend containing cotton and man-made fibre shall mean that content of man-made fibre in it shall be more than 15% but less than 85% by weight and the blend containing wool and man-made fibre shall mean that content of man-made fibre in it shall be more than 15% but less than 85% by weight. The garment or made-up of cotton or wool or man-made fibre or silk shall mean that the content in it of the respective fibre is 85% or more by weight.

(16) The term “shirts” in relation to Chapters 61 and 62 of the said Schedule shall include “shirts with hood”.

(17) In respect of the tariff items appearing in Chapter 64 of the said Schedule, leather shoes, boots or half boots for adult shall comprise the following sizes, namely : -

(i) French point or Paris point or Continental Size above 33;

(ii) English or UK adult size 1 and above; and

(ii) American or USA adult size 1 and above.

(18) In respect of the tariff items appearing in Chapter 64 of the said Schedule, leather shoes, boots or half boots for children shall comprise the following sizes, namely :-

(i) French point or Paris point or Continental Size upto 33;

(ii) English or UK children size upto 13; and

(iii) American or USA children size upto 13.

(19) The drawback rates specified in the said Schedule against tariff items 711301, 711302 and 711401 shall apply only to goods exported by airfreight, post parcel or authorised courier through the Custom Houses as specified in para 4.71 of the Hand Book of Procedures, 2015-2020 published videPublic Notice No. 1/2015-2020, dated the 1st April, 2015 of the Government of India in the Ministry of Commerce and Industry, after examination by the Customs Appraiser or Superintendent to ascertain the quality of gold or silver and the quantity of net content of gold or silver in the gold jewellery or silver jewellery or silver articles. The free on board value of any consignment through authorised courier shall not exceed rupees twenty lakhs.

(20) The drawback rates specified in the said Schedule against tariff items 711301, 711302 and 711401 shall not be applicable to goods manufactured or exported in discharge of export obligation against any Scheme of the relevant Foreign Trade Policy of the Government of India which provides for duty free import or replenishment or procurement from local sources of gold or silver.

(21) “Vehicles” of Chapter 87 of the said Schedule shall comprise completely built unit or completely knocked down (CKD) unit or semi knocked down (SKD) unit.

All claims for duty drawback at the rates of drawback notified herein shall be filed with reference to the tariff items and descriptions of goods shown in columns (1) and (2) of the said Schedule respectively. Where, in respect of the export product, the rate of drawback specified in the said Schedule is Nil or is not applicable, the rate of drawback may be fixed, on an application by an individual manufacturer or exporter in accordance with the said rules. Where the claim for duty drawback is filed with reference to tariff item of the said Schedule and it is for the rate of drawback specified herein, an application, as referred under sub-rule (1) of rule 7 of the said rules shall not be admissible.

The amount referred in sub-rule (3) of rule 7 of the said rules, relating to provisional drawback amount as may be specified by the Central Government, shall be equivalent to the drawback rate and drawback cap shown in column (4) and (5) in the said Schedule for the tariff item corresponding to the export goods, if applicable, and determined as if it were a claim for duty drawback filed with reference to such rate and cap.

This notification shall come into force on the 4^th day of February, 2020.

Tariff Item	Description of goods	Unit		cap per unit
Tariff Item	Description of goods	Unit	Rate	cap per unit
			Rate	in Rs. (?)
				in Rs. (?)

(1)	(2)	(3)	(4)	(5)

CHAPTER – 25

SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT

Salt (including table salt and denatured salt)

₂₅₀₁ and pure sodium chloride, whether or not in aqueous solution or containing added anti-

caking or free flowing agents; sea water

250101	Common	salt	(including	iodised salt)	in	0.15%
250101	HDPE/LDPE/PP pack/ bags					0.15%
	HDPE/LDPE/PP pack/ bags

250199	Others						Nil

2502	Unroasted iron pyrites						Nil

	Sulphur of all kinds, other than sublimed
2503	sulphur, precipitated sulphur and colloidal						Nil
	sulphur
2504	Natural graphite

250401	Carbofoil	of various grades		(chemically	acid		0.15%
250401	treated graphite)						0.15%
	treated graphite)

250499	Others						Nil

	Natural sands of all kinds, whether or not
2505	coloured, other than metal-bearing sands of						Nil
	Chapter 26							in Rs. (?)
								in Rs. (?)

(1)			(2)				(3)	(4)	(5)


	Artificial corundum, whether or not
2818	chemically	defined;aluminium			oxide;			1%
	aluminium hydroxide

2819	Chromium oxides and hydroxides							1%

2820	Manganese oxides							1%

	Quartz (other than natural sands); quartzite,
	whether or not roughly trimmed or merely
2506	cut, by sawing or otherwise, into blocks or						Nil
	slabs of a rectangular (including square)
	shape
2507	Kaolin and other kaolinic clays, whether or
2507	not calcined
	not calcined

250701	Calcined kaolin packed in LDPE/HDPE/PP bags						0.15%

250799	Others						Nil

	Other clays (not including expanded clays of
2508	heading	6806),	andalusipe, kyanite		and
2508	sillimanite, whether or not calcined; mullite;
	sillimanite, whether or not calcined; mullite;
	chamotte or dinas earths

250801	Processed Bentonite						0.15%

250899	Others						Nil

2509	Chalk						Nil

Iron oxides and hydroxides; earth colours

2821

containing 70% or more by weight of

combined iron evaluated as Fe₂O₃

2822

Cobalt oxides

and hydroxides; commercial

cobalt oxides

2823

Titanium oxides

2824

Lead oxides; red lead and orange lead

Hydrazine and hydroxyl- amine and their

Drawback

Tariff Item

Description of goods

Unit

cap per unit

Rate

in Rs. (?)

(1)

(2)

(3)

(4)

(5)

Natural

calcium

phosphates,

natural

2510

aluminium

calcium

phosphates

and

Nil

phosphatic chalk

Natural barium sulphate (barytes); natural

2511

barium carbonate (witherite), whether or not

Nil

calcined, other than barium oxide of heading

2816

Siliceous fossil meals (for example, kieselguhr,

2512

tripolite and diatomite) and similar siliceous

Nil

earths, whether or not calcined, of an

apparent specific gravity of 1 or less

Pumice stone; emery; natural corundum,

2513

natural garnet and other natural abrasives,

Nil

whether or not heat-treated

Slate, whether or not roughly trimmed or

2514

merely cut, by sawing

or otherwise, into

Nil

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,

2515

and alabaster, whether or not roughly

Nil

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

2516

or not roughly trimmed or merely cut, by

Nil

sawing or otherwise, into blocks or slabs of agn="bottom" width="96">

2825

inorganic salts; other inorganic bases; other

metal oxides, hydroxides and peroxides

2826

Fluorides;

fluorosilicates,

fluoroaluminates

and other complex fluorine salts

Chlorides, chloride oxides and chloride

2827

hydroxides; bromides and bromide oxides;

iodides and iodide oxides

2828

Hypochlorites;

commercial

calcium

hypochlorites; chlorites; hypobromites

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-

2517

treated; macadam

of slag, dross

similar

Nil

industrial waste, whether or not incorporating

the materials cited in the first part of the

heading;

tarred

macadam;

granules,

chippings and powder, of stones of heading

2515 or 2516, whether or not heat-treated

									Drawback	Drawback
Tariff Item			Description of goods					Unit	Drawback	cap per unit
Tariff Item			Description of goods					Unit	Rate	cap per unit
									Rate	in Rs. (?)
										in Rs. (?)

(1)				(2)				(3)	(4)	(5)


	Dolomite, whether or not calcined or sintered,
	including dolomite roughly trimmed or
2518	merely cut, by sawing or otherwise, into								Nil
	blocks or slabs of a rectangular (including
	square) shape; dolomite ramming mix

	Natural	magnesium		carbonate			(magnesite);
	fused	magnesia;		deadburned			(sintered)
2519	magnesia,		whether	or	not	containing small			Nil
2519	quantities of other oxides added before								Nil
	quantities of other oxides added before
	sintering; other magnesium oxide, whether or
	not pure
	Gypsum; anhydrite; plasters (consisting of
2520	calcined gypsum or calcium sulphate) whether								Nil
2520	or not coloured, with or without small								Nil
	or not coloured, with or without small
	quantities accelerators or retarders

	Limestone flux; limestone and other
2521	calcareous stones, of a kind used for the								Nil
	manufacture of lime or cement

	Quicklime, slaked lime and hydraulic lime,
2522	other than calcium oxide and hydroxide of								Nil
	heading 2825
	Portland cement, aliminous, slag cement,
2523	supersulphate cement and					similar hydraulic			1%
2523	cement, whether or not coloured or in the								1%
	cement, whether or not coloured or in the
	form of clinkers

2524	Asbestos								Nil

2525	Mica, including splittings; mica waste								Nil

	Natural steatite, whether or not roughly
2526	trimmed		or merely		cut,	by	sawing or		Nil
2526	otherwise, into blocks or slabs of a								Nil
	otherwise, into blocks or slabs of a
	rectangular (including square) shape; talc
2527	Omitted

	Natural borates and concentrates thereof
	(whether or not calcined), but not including
2528	borates separated from natural brine; natural								Nil
	boric acid containing not more than 85% of
	H₃BO₃ Calculated on the dry weight


2829	Chlorates	and	perchlorates; bromates			and	1%
2829	perbromates; iodates and periodates						1%
	perbromates; iodates and periodates

2830	Sulphides;	polysulphides,		whether	or	not	1%
2830	chemically defined						1%
	chemically defined

2831	Dithionites and sulphoxylates						1%

2832	Sulphites; thiosulphates						1%
								Drawback	Drawback
Tariff Item	Description of goods		Unit	cap per unit				Drawback
Tariff Item	Description of goods		Unit	cap per unit	Rate
				in Rs. (?)	Rate
				in Rs. (?)

(1)	(2)		(3)	(4)	(5)


2529	Feldspar; leucite; nepheline and nepheline			Nil
2529	syenite; fluorspar			Nil
	syenite; fluorspar

2530	Mineral substances not else-where specified or			Nil
2530	included			Nil
	included

	CHAPTER – 26

2833	Sulphates;		alums;	peroxo-sulphates			1%
2833	(persulphates)						1%
	(persulphates)
2834	Nitrites; nitrates						1%

								Drawback	Drawback
Tariff Item			Description of goods				Unit	Drawback	cap per unit
Tariff Item			Description of goods				Unit	Rate	cap per unit
								Rate	in Rs. (?)
						ORES, SLAG AND ASH			in Rs. (?)

2601	Iron ores and concentrates, including roasted
2601	iron pyrites
	iron pyrites

260101	Iron ore Pellets			1%

260199	Others			Nil

	Manganese ores and concentrates,	including
2602	ferruginous manganese ores and concentrates			Nil
2602	with a manganses content of 20% or more,			Nil
	with a manganses content of 20% or more,
	calculated on the dry weight
2603	Copper ores and concentrates			Nil

2604	Nickel ores and concentrates			Nil

2605	Cobalt ores and concentrates			Nil

2606	Aluminium ores and concentrates

260601	Calcined bauxite			0.15%

260699	Others			Nil

2607	Lead ores and concentrates			Nil

2608	Zinc ores and concentrates			Nil

2609	Tin ores and concentrates			Nil

2610	Chromium ores and concentrates

(1)				(2)			(3)	(4)	(5)


	Phosphinates				(hypo-phosphites),
2835	phosphonates		(phosphites)			and phosphates;		1%
2835	polyphosphates, whether or not chemically							1%
	polyphosphates, whether or not chemically
	defined
	Carbonates;				peroxo-carbonates
2836	(percarbonates); commercial ammonium							1%
	carbonate containing ammonium carbamate								Nil

2611	Tungsten ores and concentrates			Nil

2612	Uranium ores and concentrates			Nil

2613	Molybdenum ores and concentrates			Nil

2614	Titanium ores and concentrates			Nil

2615	Niobium, tantalum, vanadium or zirconium			Nil
2615	ores and concentrates			Nil
	ores and concentrates

2616	Preciousmetal ores and concentrates			Nil



2837	Cyanides,	cyanide		oxides		and complex	1%
2837	cyanides						1%
	cyanides
2838	Deleted

2839	Silicates; commercial alkali metal silicates						1%

2840	Borates; peroxoborates (perborates)						1%

2841	Salts of oxometallic or peroxometallic acids						1%

	Other salts of inorganic acids or peroxoacids,
		Drawback	Drawback
Tariff Item	Description of goods	Drawback		Unit	cap per unit
Tariff Item	Description of goods		Rate	Unit	cap per unit
			Rate		in Rs. (?)
					in Rs. (?)

(1)	(2)		(3)	(4)	(5)


2617	Other ores and concentrates			Nil

2618	Granulated slag (slag sand) from	the		1%
2618	manufacture of iron or steel			1%
	manufacture of iron or steel

	Slag, dross (other than granulated slag),
2619	scaling and other waste from the manufacture			Nil
	of iron or steel
	Slag, ash and residues (other than from the
2620	manufacture of iron or steel), containing			Nil
	arsenic,metal or their compounds

	Other slag, and ash, including seaweed ash
2621	(kelp); ash and residues from the incine-ration			Nil
	of municipal waste

CHAPTER – 27

MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION;

BITUMINOUS SUBSTANCES; MINERAL WAXES

2701

Coal; Briquettes,

ovoids and similar solid

Nil

fuels manufactured from coal

2702

Lignite,

whether

not agglomerated,

Nil

excluding

jet

2842

(including aluminosilicates whether or not

chemically defined), other than azides

Colloidal precious metals; inorganic or

2843

organic

compounds

precious

metals,

Nil

whether or not chemically defined; amalgams

of precious metals

Radioactive

chemical

elements

and

radioactive isotopes (including the fissile or

2844

fertile chemical elements and isotopes) and

Nil

their compounds; mixtures and residues

containing these products

Isotopes other than those of heading 2844;

2845

compounds, inorganic or organic, of such

isotopes, whether or not chemically defined

Compounds, inorganic or organic, of rare-

2846

earth metals, of yttrium or of scandium or of

mixtures of these metals

2847

Hydrogen peroxide, whether or not solidified

with urea

2848

Omitted

2849

Carbides, whether or not chemically defined

										Drawback	Drawback
Tariff Item			Description of goods						Unit	Drawback	cap per unit
Tariff Item			Description of goods						Unit	Rate	cap per unit
										Rate	in Rs. (?)
											in Rs. (?)

(1)				(2)					(3)	(4)	(5)


	Hydrides, nitrides, azides, silicides and
2850	borides,	whether or		not	chemically		defined,			1%
2850	other than compounds which are also carbides									1%
	other than compounds which are also carbides
	of heading 2849
2851	Deleted

	Inorganic or organic compoundsof mercury,
2852	whether or not chemically defined, excluding									1%
	amalgams

	Phosphides, whether or not chemically
	defined,	excluding		ferrophosphorus;				other



2703	Peat (including peat litter), whether or not					Nil
2703	agglomerated					Nil
	agglomerated

	Coke and semi-coke of coal, of lignite or of
2704	peat, whether or		not	agglomerated; retort		Nil
	carbon
	Coal gas, water gas, producer gas and similar
2705	gases, other than petroleum gases and other					Nil
	gaseous hydrocarbons

	Tar distilled from coal,			from lignite or from
2706	peat and other mineral tars, whether or not					Nil
2706	dehydrated or partially			dis-tilled, including		Nil
	dehydrated or partially			dis-tilled, including
	reconstituted
	Oils and other products of the distillation of
2707	high temperature coal tar similar products in					Nil
2707	which the weight of the aromatic constituents					Nil
	which the weight of the aromatic constituents
	exceeds that of the non-aromatic constituents

2708	Pitch and pitch coke, obtained from coal tar					Nil
2708	or from other mineral tars					Nil
	or from other mineral tars

align="bottom" width="336">

inorganic compounds (including distilled or

Drawback

Tariff Item

Description of goods

Unit

cap per unit

2853

conductivity

water

and

water

similar

purity); liquid air (whether or not rare gases

have been removed); compressed air;

amalgams, other than amalgams of precious

metals

CHAPTER – 29

ORGANIC CHEMICALS

2901

Acyclic hydrocarbons

1.3%

2902

Cyclic hydrocarbons

Rate

in Rs. (?)

(1)

(2)

(3)

(4)

(5)

2709

Petroleum

oils and

oils

obtained

from

Nil

bituminous minerals, crude

Petroleum oils and oils obtained from

bituminous minerals, other than crude;td>

1.3%

2903

Halogenated derivatives of hydrocarbons

1.3%

Sulphonated,

nitrated

nitrosated

2904

derivatives of hydrocarbons, whether or not

halogenated

290401

4,4- Dinitrostilbene 2,2- disulphonic acid

2.1%

3.8

290402

Para Nitro Chloro Benzene Sulphonic Acid

1.7%

290499

Others

1.3%

Acyclic alcohols and their halogenated,

2905

sulphonated,

nitrated

nitrosated

1.3%

derivatives

Cyclic alcohols and their halogenated,

2906

sulphonated,

nitrated

nitrosated

1.3%

derivatives

2907

Phenols; phenol-alcohols

290701

Para Cresol

1.7%

290799

Others

1.3%

Halogenated,

sulphonated, nitrated

2908

nitrosated derivatives of phenols or phenol-

1.3%

alcohols

									Drawback	Drawback
Tariff Item		Description of goods						Unit	Drawback	cap per unit
Tariff Item		Description of goods						Unit	Rate	cap per unit
									Rate	in Rs. (?)
										in Rs. (?)

(1)				(2)				(3)	(4)	(5)


	Ethers, ether-alcohols, ether-phenols, ether-
	alcohol-phenols, alcohol peroxides, ether
2909	peroxides, ketone peroxides (whether or not
2909	chemically defined), and their halogenated,
	chemically defined), and their halogenated,
	sulphonated,		nitrated		or	nitrosated
	derivatives

	preparations not elsewhere specified or
2710	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
271001	Industrial/automotive lubricants							1.3%

271099	Others							Nil

2711	Petroleum	gases	and	other	gaseous			Nil
2711	hydrocarbons							Nil
	hydrocarbons
	Petroleum	jelly,	paraffin			wax,
	microcrystalline petroleum wax, slack wax,
2712	ozokerite, lignite wax, peat wax, other mineral							Nil
2712	waxes, and similar products obtained by							Nil
	waxes, and similar products obtained by
	synthesis or by other processes, whether or
	not coloured
	Petroleum coke, petroleum bitumen and other
2713	residues of petroleum oils or of oils obtained
	from bituminous minerals

271301	Calcined petroleum coke						MT	2.7%	1071

271399	Others							Nil

	Bitumen and asphalt, natural; bituminous or
2714	oil shale and tar sands; asphaltites					and		Nil
	asphaltic rocks
	Bituminous mixtures based on natural
	asphalt, on natural bitumen, on petroleum
2715	bitumen, on mineral tar or on mineral tar							Nil
	pitch (for example, bituminous mastics, cut
	backs)
2716	Electrical energy							Nil

			CHAPTER – 28

INORGANIC CHEMICALS; ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE-EARTH METALS, OF RADIOACTIVE ELEMENTS OR OF ISOTOPES

2801	Fluorine, chlorine, bromine and iodine		1%
290901	Ortho Anisidine								1.5%

290999	Others								1.3%

	Epoxides,	epoxyalcohols, epoxyphenols					and
2910	expoxy-ethers,		with	a three-membered ring,					1.3%
2910	and their halogenated, sulphonated, nitrated								1.3%
	and their halogenated, sulphonated, nitrated
	or nitrosated derivatives

	Acetals and hemiacetals, whether or not with
2911	other oxygen function, and their halogenated,								1.3%
2911	sulphonated,		nitrated		or	nitrosated			1.3%
	sulphonated,		nitrated		or	nitrosated
	derivatives

	Aldehydes, whether or not with other oxygen
2912	function;	cyclic		polymers of		aldehydes;
	paraformaldehyde

291201	Para Anisic Aldehyde							Kg	3.6%	24.3

291299	Others								1.3%

	Halogenated,		sulphonated,		nitrated

									Drawback	Drawback
Tariff Item		Description of goods						Unit	Drawback	cap per unit
Tariff Item		Description of goods						Unit	Rate	cap per unit
									Rate	in Rs. (?)
										in Rs. (?)

(1)			(2)					(3)	(4)	(5)


2802	Sulphur,	sublimed or		precipitated;		colloidal			1%
2802	sulphur								1%
	sulphur

2803	Carbon (carbon		blacks and other			forms of			1%
2803	carbon not elsewhere specified or included)								1%
	carbon not elsewhere specified or included)

2804	Hydrogen, rare gases and other non-metals								1%

	Alkali or alkaline-earth metals; rare-earth
2805	metals, scandium and yttrium, whether or not								1%
	intermixed or interalloyed; mercury

2806	Hydrogen	chloride		(hydrochloric			acid);		1%
2806	chlorosulphuric acid								1%
	chlorosulphuric acid

2807	Sulphuric acid; oleum								1%

2808	Nitric acid; sulphonitric acids								1%

	Diphosphorus pentaoxide; phosphoric						acid;
2809	polyphosphoric acids, whether or not								1%
	chemically defined

2810	Oxides of boron; boric acids								1%

2811	Other inorganic		acids	and other		inorganic			1%
2811	oxygen compounds of non-metals								1%
	oxygen compounds of non-metals

2812	Halides and halide oxides of non-metals								1%

2813	Sulphides	of	non-metals;		commercial				1%
2813	phosphorus trisulphide								1%
	phosphorus trisulphide

2814	Ammonia, anhydrous or in aqueous solution								1%

	Sodium hydroxide (caustic soda); potassium
2815	hydroxide (caustic potash); peroxides of								1%
	sodium or potassium

	Hydroxide and peroxide of magnesium;
2816	oxides, hydroxides and peroxides, of								1%
	strontium or barium
2817	Zinc oxide; zinc peroxide								1%

								Drawback	Drawback
Tariff Item		Description of goods					Unit	Drawback	cap per unit
Tariff Item		Description of goods					Unit	Rate	cap per unit
					or			Rate
2913	nitrosated derivatives of products of heading								1.3%
	2912
	Ketones and Quinones, whether or not with
2914	other oxygen function, and their halogenated,								1.3%
2914	sulphonated,		nitrated		or	nitrosated			1.3%
	sulphonated,		nitrated		or	nitrosated
	derivatives
	Saturated acyclic mono-carboxylic acids and
2915	their anhydrides,			halides,	peroxides		and
2915	peroxyacids; their halo-genated, sulphonated,
	peroxyacids; their halo-genated, sulphonated,
	nitrated or nitrosated derivatives

291501	Schaeffers Acid							Kg	3.7%	8.7

291502	R Salt							Kg	4%	10.5

291599	Others								1.3%

								Drawback	Drawback
Tariff Item		Description of goods					Unit	Drawback	cap per unit
Tariff Item		Description of goods					Unit	Rate	cap per unit
								Rate	in Rs. (?)
									in Rs. (?)

(1)			(2)				(3)	(4)	(5)


	Hormones, prostaglandins, thromboxanes and
	leuko-trienes, natural or reproduced by
2937	synthesis;	derivatives		and	structural			1.3%
	analogues thereof, including chain modified
	polypeptides, used primarily as hormones

	Glycosides, natural or reproduced by
2938	synthesis and their salts, ethers, esters and							1.3%
	other derivatives
	Alkaloids, natural or reproduced by synthesis,
2939	and their salts, ethers, esters and other							1.3%
	derivatives
	Sugars, chemically pure, other than sucrose,
	lactose, maltose, glucose and fructose; sugar
2940	ethers, sugar acetals and sugar esters, and							1.3%
	their salts, other than products of headings
	2937, 2938 or 2939
2941	Antibiotics							1.3%
2942	Other organic compounds							1.3%

			CHAPTER – 30
			PHARMACEUTICAL PRODUCTS

	Glands and other organs for organo-
	therapeutic uses, dried, whether or not
	powdered; extracts of glands or other organs
3001	or of their secretions for organo therapeutic							Nil
3001	uses; heparin and its salts; other human or							Nil
	uses; heparin and its salts; other human or
	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
3002	immunological		products,	whether		or not		Nil
3002	modified or obtained by means of							Nil
	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
3003	constituents which have been mixed together							1.3%
3003	for therapeutic or prophylactic uses, not put							1.3%
	for therapeutic or prophylactic uses, not put
	up in measured doses or in forms or packing
	for retail sale

								Drawback	Drawback
Tariff Item		Description of goods					Unit	Drawback	cap per unit
Tariff Item		Description of goods					Unit	Rate	cap per unit
								Rate	in Rs. (?)
									in Rs. (?)

(1)			(2)				(3)	(4)	(5)


	Medicaments (excluding goods of heading
	3002, 3005 or 3006) consisting of mixed					or
	unmixed	products	for	therapeutic		or
3004	prophylactic uses, put up in measured doses							1.3%
	(including those in the form of transdermal
	administration systems)			orin	forms	or
	packings for retail sale
	Wadding, gauze, bandages and similar
	articles (for example, dressings, adhesive
3005	plasters,	poultices),	impreg-nated		or coated
3005	with pharma-ceutical substances or put up in
	with pharma-ceutical substances or put up in
	forms or packings for retail sale for medical,
	surgical, dental or veterinary purposes

300501	Gauge swabs, labsponge, abdominal swabs/pads,							1.6%
300501	gauge rolls							1.6%
	gauge rolls

300599	Others							1.3%

3006	Pharmaceutical goods specified in note 4 to							1.3%
3006	this Chapter							1.3%
	this Chapter

				CHAPTER – 31

31	FERTILIZERS							Nil

Customs Revised All Industry Rates(AIRs) of Duty Drawback , Chapter 25-31

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