Drawback

Drawback

Tariff Item

Description of goods

Unit

cap per unit

Rate

in Rs. (?)

(1)

(2)

(3)

(4)

(5)

Synthetic organic colouring matter, whether

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

3208

chemically

modified

natural

polymers,

1.3%

dispersed  or  dissolved  in  a  non-aqueous

medium; solutions as defined in Note 4 to this

Chapter

Paints and varnishes (including enamels and

3209

lacquers)

based  on

synthetic  polymers  or

1.3%

chemically

modified

natural

polymers,

dispersed or dissolved in an aqueous medium

Drawback

Drawback

Tariff Item

Description of goods

Unit

cap per unit

Rate

in Rs. (?)

(1)

(2)

(3)

(4)

(5)

Other   paints   and   varnishes   (including

3210

enamels, lacquers and distempers); prepared

1.3%

water pigments of a kind used for finishing

leather

3211

Prepared driers

1.3%

Pigments  (including  metallic  powders  and

flakes)  dispersed  in  non-aqueous  media,  in

liquid or paste form, of a kind used in the

3212

manufacture  of  paints  (including  enamels);

1.3%

stamping  foils;  dyes  and  other  colouring

matter put up in forms or packings for retail

sale

Artists’,  students’  or  signboard  painters’

3213

colours, modifiying tints, amusement colours

1.3%

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;

3214

painters’  fillings;  non-refractory  surfacing

1.3%

prepartions for facades, indoor walls, floors,

ceilings or the like

3215

Printing ink, writing or drawing ink and other

1.3%

inks, whether or not concentrated or solid

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

3301

fats,in fixed oils, in waxes or the like, obtained

0.15%

by  enfleurage  or  maceration;  terpenic  by-

 g 4114

410701

Finished leather of bovine animals

Sq. ft.

2.7%

4.7

53

Drawback

Drawback

Tariff Item

Description of goods

Unit

cap per unit

Rate

in Rs. (?)

(1)

(2)

(3)

(4)

(5)

410702

Lining leather of bovine animals

Sq. ft.

2.7%

3.2

410799

Others

1.2%

Leather  further  prepared  after  tanning  or

Polyacetals,  other  polyethers  and  epoxide

3907

resins,  in

primary

forms;  polycarbonates,

1.3%

alkyd   resins,   polyallylesters   and   other

polyesters, in primary forms

3908

Polyamides in primary forms

1.3%

3909

Amino-resins,

phenolic

resins

and

1.3%

polyurethanes, in primary forms

3910

Silicones in primary forms

1.3%

Petroleum  resins,  coumarone-indene  resins,

polyterpenes,

polysulphides,

polysulphones

3911

and other products specified in Note 3 to this

1.3%

Chapter, not elsewhere specified or included,

in primary forms

Cellulose  and  its  chemical  derivatives,  not

3912

elsewhere  specified  or  included,  in  primary

1.3%

forms

Natural polymers (for example, alginic acid)

and modified natural polymers (for example,

3913

hardened  proteins,  chemical  derivatives  of

1.3%

natural  rubber),  not  elsewhere  specified  or

crusting,

including

parchment-dressed

4112

leather, of sheep or lamb, without wool on,

whether  or  not  split,  other  than  leather  of

heading 4114

411201

Finished leather of sheep/lamb

Sq. ft.

2.7%

4.7

411202

Lining leather of sheep/lamb

Sq. ft.

2.7%

3.2

411299

Others

1.2%

Leather  further  prepared  after  tanning  or

crusting,

including

parchment-dressed

4113

leather, of other animals, without wool or hair

on, whether or not split, other than leather of

&nb

included, in primary forms

3914

Ion–exchangers   based

on

polymers

of

1.3%

headings 3901 to 3913, in primary forms

3915

Waste, parings and scrap, of plastics

Nil

Monafilament  of  which  any  cross-sectional

3916

dimension

exceeds

1mm,

rods,

sticks

and

1.3%

profile shapes, whether or not surface-worked

but not otherwise worked, of plastics

heading 4114

411301

Finished leather of goat/kid

Sq. ft.

2.7%

4.7

411302

Lining leather of goat/kid

Sq. ft.

2.7%

3.2

411399

Others

1.2%

Chamois

(including  combination

chamois)

4114

leather; patent leather and patent laminated

products 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

3302

kind used as raw materials in industry; other

preparations based on odoriferous substances,

of  a  kind  used  for  the  manufacture  of

beverages

330201

Synthetic Perfumery Compounds

1.5%

40

Drawback

Drawback

Tariff Item

Description of goods

Unit

cap per unit

Sq. ft.

2.7%

4.7

leather ; metallised leather

Composition leather with a basis of leather or

leather fiber, in slabs, sheets or strip, whether

4115

or not in

rolls; parings

and other

waste of

Drawback

Drawback

Tariff Item

Description of goods

Unit

cap per unit

Rate

in Rs. (?)

(1)

(2)

(3)

(4)

(5)

Tubes, pipes and hoses, and fittings therefor

3917

(for  example,  joints,  elbows,  flanges),  of

Nil

leather or of composition leather, not suitable

for  the  manufacture  of  leather  articles;

leather dust, powder and flour

CHAPTER – 42

Saddlery   and   harness   for   any   animal

4201

(including traces, leads, knee pads, muzzles,

saddle cloths, saddle bags, dog coats and the

like), of any material

Rate

in Rs. (?)

(1)

(2)

plastics

391701

PVC transparent hose / rigid casing pipes / rigid

1.3%

well casing or screen pipes

391799

Others

1.3%

Floor  coverings  of  plastics,  whether  or  not

3918

self-adhesive, in rolls or in the form of tiles;

wall or ceiling coverings of plastics, as defined

in Note 9 to this Chapter

391801

Vinyl Flooring with or without backing

1.3%

391802

Omitted

391803

Mats/Rugs

made

of

LDPE/

1.3%

LLDPE

391899

Others

1.3%

Self-adhesive

plates,

sheets,

film, foil, tape,

3919

strip  and  other  flat  shapes,

of

plastics,

1.3%

whether or not in rolls

Other plates, sheets, film, foil and strip, of

3920

plastics,  non-cellular

and

not

reinforced,

laminated, supported or similarly combined

with other materials

392001

HDPE  Tapes

with  U.V.  Stabilisation

2%  by

1.3%

weight Plain/Fabricated

392002

BOPP film

1.3%

392003

P.P Tapes with U.V. Stabilisation 2% by weight

1.3%

(3)

(4)

(5)

330299

Others

0.15%

3303

Perfumes and toilet waters

1.3%

Beauty   or   make-up   prepara-tions   and

420101

Harness made of leather

Piece

2.8%

71

420102

Saddles made of leather

1.9%

420103

Harness  and  Saddlery,  made  of

non-leather

1.1%

including textiles or synthetic materials

Plain/Fabricated

392004

PVC Rigid Free Foam Board Cellular Film, Foil

1.3%

and Sheets of PVC Rigid Free Foam Board

392005

Laser Printer Film (Polyester Based)

1.3%

Polyester  film  (including  Biaxially  Oriented

392006

Polyester  Film)  or  Polyethylene

Terephthalic

1.3%

Film

392007

PVC Rigid/Flexible Film/ Sheet

1.3%

392099

Others

1.3%

Drawback

Drawback

Tariff Item

Description of goods

Unit

cap per unit

Rate

in Rs. (?)

Drawback

Drawback

Tariff Item

Description of goods

Unit

cap per unit

Rate

in Rs. (?)

(1)

(2)

(3)

(4)

(5)

Parts/Components  of  Harness   and  Saddlery,

420104

made of leather or non-leather including Textiles

1.1%

or Synthetic materials

420199

Others

1.1%

Trunks,  suit-cases,  vanity-cases,  executive-

cases,  brief-cases,  school  satchels,  spectacle

cases, binocular cases, camera cases, musical

instrument  cases,  gun  cases,  holsters  and

similar containers; travelling-bags, insulated

food or beverages bags, toilet bags, rucksacks,

handbags,  shopping-bags,  wallets,  purses,

4202

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,  vanity-cases,  executive-

cases (including laptop bags, computer-tablet

420201

covers),

brief-cases,

school

satchels,

backpacks/

rucksacks,

travelling

bags/

luggages and similar containers

42020101

3304

than  medicaments),

including

sunscreen  or

1.3%

suntan  preparations;  manicure  or  pedicure

preparations

3305

Preparations for use on the hair

1.3%

Preparations  for  oral  or  dental  hygiene,

3306

including   denture

fixative

pastes

and

1.3%

powders; yarn used to clean between the teeth

(dental floss), in individual retail packages

Pre-shave,

shaving

or

after-shave

preparations,

personal

deodorants,

bath

prepara-tions,

depilatories

and

other

Of leather, of composition leather

or of patent

Piece

3.7%

247

leather

42020102

Of PVC

Piece

3.2%

232

lign="bottom" width="93">

(1)

(2)

(3)

(4)

(5)

3921

Other plates,

sheets,

film , foil

and

strip, of

plastics

392101

Polyester

Metallized

film

(Aluminium  coated

1.3%

film)

42020103

Of textile material

Piece

2.8%

35

42020199

Others

1.5%

Hand-bags or shopping bags, whether or not

420202

with shoulder strap, including those without

handle; organizer, file-folders, note-cases with

closing devices

42020201

3307

perfumery,  cosmetic  or  toilet  preparations,

not elsewhere specified or included, prepared

room deodorisers, whether or not perfumed

or having disinfectant properties

330701

Perfumed Agarbatti /

Incense sticks / Dhoop /

Kg

3.9%

22.3

Loban

330799

Others

1.3%

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

3401

surface-active products and preparations for

1.3%

washing  the  skin,  in  the  form  of  liquid  or

cream and put up for retail sale, whether or

not containing soap; paper, wadding, felt and

nonwovens, impregnated, coated or covered

with soap or detergent

Drawback

Drawback

Tariff Item

Description of goods

Unit

cap per unit

Rate

in Rs. (?)

(1)

(2)

&ottom" width="240">

Leather woven/braided hand-bag

Piece

3.7%

169

42020202

Others of leather, of composition leather

or  of

Piece

3.7%

154.7

patent leather

392199

Others

1.3%

Baths,   shower-baths,   sinks,   wash-basins,

3922

bidets,

lavatory

pans,  seats

and

covers,

1.3%

flushing cisterns and similar sanitary ware, of

plastics

Articles  for  the  conveyance  or  packing  of

3923

goods,  of  plastics;  stoppers,  lids,  caps  and

other closures, of plastics

HDPE Woven fabrics/ bags/ sacks, whether or

392301

not laminated, with or without U.V. stabilization,

1.3%

with or without liners / fasteners

Polypropylene  Woven   fabrics/  bags/   sacks,

392302

whether or not laminated, with or without U.V.

1.3%

stabilization, with or without liners / fasteners

392303

Stoppers, lids, caps and other closures

1.3%

392304

Flexible Intermediate Bulk Containers (FIBC)

1.3%

392399

Others

1.3%

Tableware,

kitchenware,

other

household

3924

articles  and  hygienic  or  toilet  articles,  of

plastics

392401

Plastic Body Vaccum Flask in various sizes with

1.3%

silver coated Glass Refill

392402

Plastic  insulated

ware

(hot

pot)

with

stainless

1.3%

steel liners

392403

Plastic insulated ware (Tiffin) with stainless steel

1.3%

container

42020203

Of cotton

Kg

2.8%

35

42020204

Of PVC

Piece

3.2%

102

Drawback

Drawback

Tariff Item

Description of goods

Unit

cap per unit

(3)

(4)

(5)

Organic  surface-active  agents  (other  than

soap),  surface-active  preparations,  washing

3402

preparations

(including

auxiliary

washing

392404

Other plastic insulated ware including ice pails

1.3%

and water bottles

392499

Others

1.3%

3925

Builders’  ware

of

plastics,  not

elsewhere

1.3%

specified or included

1.3%

preparations)

and   cleaning

preparations,

whether or not containing soap, other than

those of heading 3401

Lubricating preparations (including cutting-

oil   preparations,   bolt   or   nut   release

preparations,   anti-rust   or   anti-corrosion

preparations  and  mould  release  prepara-

tions, based on lubricants) and preparations

3403

Rate

in Rs. (?)

(1)

(2)

(3)

(4)

(5)

42020299

Others

1.5%

420203

Articles

of  a

kind  normally

carried  in

the

pocket or in the handbag

1.3%

of textile materials, leather,fur skins or other

materials,

but

excluding

preparations

containing, as basic constituents, 70% or more

by weight of petroleum oils or of oils obtained

from bituminous minerals

3404

Artificial waxes and prepared waxes

1.3%

Polishes

and

creams,

for

footwear,

furniture,floors,  coachwork,  glass  or  metal,

scouring  pastes  and  powders  and  similar

3405

preparations (whether or not in the form of