Revised All Industry Rates(AIRs) of Duty Drawback under Customs, Chapter 80-89

Posted on 13 June 2022     Category : Customs Terms

 

 

 

 

8310

similar  plates,  numbers,  letters  and  other

 

 

 

 

symbols,  of  base  metal,  excluding  those  of

 

 

 

 

 

 

 

 

 

 

heading 9405

 

 

 

 

831001

Of Brass

Kg

2.2%

39.5

 

 

 

 

 

 

 

831099

Others

 

1.8%

 

 

 

 

 

 

 

 

 

Wire,  rods,  tubes,  plates,  electrodes  and

 

 

 

 

 

similar products, of base metal or of metal

 

 

 

 

 

carbides, coated or cored with flux material,

 

 

 

 

8311

of a kind used for soldering, braz-ing, welding

 

1.8%

 

 

 

or deposition of metal or of metal carbides;

 

 

 

 

 

wire and rods, of agglo-merated base metal

 

 

 

 

 

powder, used for metal spraying

 

 

 

 

 

 

&nb

 

 

Hand tools (including glaziers’ diamonds), not

 

 

 

 

 

elsewhere specified or included; blow lamps;

 

 

 

 

 

vices;  clamps  and  the  like,  other  than

 

 

 

 

8205

accessories for and parts of, machine-tools or

 

1.8%

 

 

water-jet  cutting  machines;  anvils;  portable

 

 

 

 

 

 

 

 

 

forges;  hand  or  pedal-operated  grinding

 

 

 

 

 

wheels with frameworks

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8206

Tools of two or more of the headings 8202 to

 

1.8%

 

 

8205, put up in sets for retail sale

 

 

 

 

 

 

 

 

 

 

 

 

 

Interchangeable tools for hand tools, whether

 

 

 

 

 

or not power-operated, or for machine – tools

 

 

 

 

 

(for   example,   for   pressing,   stamping,

 

 

 

 

8207

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

820701

PCB  drills

made  from  solid

tungsten

carbide

 

1.8%

 

 

blanks or rods

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

820799

Others

 

 

 

 

 

 

 

 

 

1.8%

 

 

 

 

 

 

 

 

8208

Knives and cutting blades, for machines or for

 

1.8%

 

 

mechanical appliances

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8209

Plates,  sticks,

tips

and

the

like

for

tools,

 

1.8%

 

 

unmounted, of cermets

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Hand-operated

 

mechanical

appliances,

 

 

 

 

8210

weighing

10

kg

or

less,

used

in

the

 

1.8%

 

 

preparation, conditioning or serving of footd>

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8502

Electric generating sets and rotary converters

 

1.8%

 

 

 

 

 

 

 

 

8503

Parts  suitable  for  use

solely  or

principally

 

1.8%

 

with the machines of heading 8501 or 8502

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

 

 

Description of goods

 

 

Unit

cap per unit

 

 

 

 

Rate

 

 

 

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

  

 

 

 

 

  

 

or drink

 

 

 

 

 

 

 

 

 

 

 

  

 

 

 

 

 

 

 

 

 

 

 

 

 

CHAPTER – 84

 

 

 

NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES;

 

 

PARTS THEREOF

 

 

 

 

Nuclear reactors; fuel elements (cartridges),

 

 

 

8401

non-   irradiated,

for   nuclear   reactors;

 

Nil

 

machinery   and   apparatus   for   isotopic

 

 

 

 

 

 

 

separation

 

 

 

 

 

Steam  or  other  vapour  generating  boilers

 

 

 

8402

(other than central heating hot water boilers

 

1.6%

 

capable  also  of  producing  low  pressure

 

 

 

 

 

 

 

 

Telephone  sets,  including  telephones  for

 

 

 

 

cellular  net  works  or  for  other  wireless

 

 

 

 

networks;

other   apparatus

for

the

 

 

 

 

transmission or  reception of voice, images or

 

 

 

8517

other   data,

including

appa-ratus

8471

machines  for  transcribing

data

on  to

data

 

1%

 

media  in  coded  form  and  machines  for

 

 

 

 

 

 

 

processing such data, not elsewhere specified

 

 

 

 

or included

 

 

 

 

 

 

 

 

 

Other   office   machines    (for   example,

 

 

 

 

hectograph  or  stencil  duplicating  machines,

 

 

 

 

addres-sitd>

870811

Steering

wheels,  steering

columns,  steering

 

2%

 

boxes and parts thereof

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

870812

Safety  airbags

with  inflator

systems

and

parts

 

2%

 

thereof

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

Description of goods

 

Unit

cap per unit

 

Rate

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

(2)

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

Knives with cutting blades,  serrated or not

 

 

 

8211

(including pruning knives), other than knives

 

 

 

 

of heading 8208, and blades therefor

 

 

 

 

821101

Of stainless steel

 

 

 

1.8%

 

 

 

 

 

 

 

 

821199

Others

 

 

 

1.8%

 

for

 

 

 

 

communication in a wired or wireless network

 

 

 

 

(such as a local or wide area network),

other

 

 

 

 

than trans-mission or reception appa-ratus of

 

 

 

 

Heading 8443, 8525, 8527 or 8528

 

 

 

 

 

851701

Cellular Mobile Phones, with or without

 

Piece

4%

350

accessories

 

 

 

 

 

 

 

 

 

 

 

 

851799

Others

 

 

 

 

 

1%

 

 

 

 

 

 

steam); super-heated water boilers

 

 

 

 

 

 

      

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

 

 

Description of goods

 

 

 

 

 

 

 

 

8212

Razors  and  razor  blades  (including

razor

 

 

 

blanks in strips)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

821201

Stainless Steel safety razor Blades

 

 

1.8%

 

 

 

 

 

 

 

 

821299

Others

 

 

 

1.8%

 

 

 

 

 

 

 

8213

Scissors,  tailors’  shears

and  similar  shears,

 

1.8%

&nbp>

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

 

 

(2)

 

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

870813

Vibration

dampeners

and

other

parts,

made

 

2%

 

predominantly of ABS/Poly carbonate ABS

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

870814

Vibration

dampeners

and

other

  

 

 

 

8472

dispensers,   coin   sorting   machines,   coin

 

1%

 

 

counting   or   wrapping   machines,   pencil-

 

 

 

 

sharpening machines, perfo-rating or stapling

 

 

 

 

machines)

 

 

 

 

 

 

 

 

 

Parts  and  accessories  (other  than  covers,

 

 

 

8473

carrying cases and the like) suitable for use

 

1%

 

solely   or   principally   with   machines   of

 

 

Unit

cap per unit

 

 

 

 

 

 

Rate

 

 

 

 

 

 

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

 

 

(2)

 

 

 

 

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8403

Central

heating

boilers

other

than

those  of

 

1.6%

 

 

 

8504

Electrical transformers, static converters (for

 

1.8%

 

example, rectifiers) and inductors

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Electro-magnets;  permanent  magnets  and

 

 

 

 

articles   intended   to   become   permanent

 

 

 

 

magnets after magnetisation; electro-magnetic

 

 

 

8505

or  permanent  magnet  chucks,  clamps  and

 

1.8%

 

 

similar   holding   devices;   Electro-magnetic

 

 

 

 

couplings,   clutches   and   brakes;   electro-

 

 

 

 

magnetic lifting heads

 

 

  

and blades therefore

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Other articles of cutlery

(for example, hair

 

 

 

 

clippers,   butchers’   or   kitchen   cleavers,

 

 

 

 

 

 

 

 

 

 

headings 8470 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

 

 

 

8474

paste)  form;  machinery  for  agglomerating,

 

parts,

made

 

2%

 

predominantly of synthetic rubber

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

870899

Others

 

 

 

 

 

 

 

 

2%

 

 

 

 

 

 

 

Works trucks, self-propelled, not fitted with

 

heading 8402

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Auxiliary plant for use with boilers of heading

 

 

 

 

8402  or  8403  (for  example,  econo-misers,

 

 

 

8404

super-heaters, soot removers, gas recoverers);

 

1.6%

 

 

condensers for steam or other vapour power

 

 

 

 

units

 

 

 

 

 

 

 

 

 

 

 

 

 

Producer gas or water gas generators, with or

 

 

 

 

 

 

 

Microphones

and

stands

therefor;

 

 

 

 

Loudspeakers,  whether  or  not  mounted  in

 

 

 

 

their enclosures; headphones and earphones,

 

 

 

8518

whether or not combined with a microphone,

 

1%

 

and sets consisting of a microphone and one

 

 

 

 

 

 

 

or   more   loudspeakers;   audio-frequency

 

 

 

 

electric  amplifiers;  electric  sound  amplifier

 

 

 

 

sets

 

 

 

 

 

 

 

 

 

 

 

  

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

 

 

Description of goods

 

 

 

Unit

cap per unit

 

 

 8405

without

their

purifiers;

acetylene

gas

 

1.6%

 

generators  and  similar  water  process  gas

 

 

 

 

 

 

 

generators, with or without their purifiers

 

 

 

 

 

 

 

 

 

 

8406

Steam turbines and other vapour turbines

 

 

1.6%

 

 

 

 

 

 

 

 

 

8407

Spark-ignition

reciprocating

or

rotary

 

1.6%

 

internal combustion piston engines

 

 

 

 

 

 

 

 

 

 

 

 

8408

Compression-ignition   internal

 

combustion

 

1.6%

 

piston engines (diesel or semi-diesel engines)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8409

Parts  suitable  for  use

solely

or

principally

 

 

 

with the engines of heading 8407 or 8408

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

840901

Common Rail Injector

 

 

 

 

 

 

Piece

4.5%

90.5

 

 

 

 

 

 

840902

Armature Plate for Common Rail Injector

 

Piece

5.6%

4.7

 

 

 

 

 

 

840903

Armature Guide for Common Rail Injector

 

Piece

4.8%

3.8

 

 

 

 

 

 

 

 

 

 

 

 

 

 

840999

Others

 

 

 

 

 

 

 

 

 

 

1.6%

 

 

 

 

 

 

 

Rate

 

 

 

 

 

 

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

 

 

 

 

(2)

 

 

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

8519

Sound recording or reproducing apparatus

 

1%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8520

Omitted

 

 

 

 

 

 

 

 

 

 

43">

 

 

 

 

 

 

 

8410

Hydraulic

turbines,

water

 

wheels,

and

 

1.6%

 

regulators therefor

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

lifting or handling equipment, of the type used

 

 

 

8709

in  factories,

warehouses,

dock

areas  or

 

2%

 

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,

 

1.6%

 

 

shaping  or  moulding  solid  mineral  fuels,

 

 

 

 

ceramic

paste,

unhardened

cements,

 

 

 

 

plastering   materials   or   other   mineral

 

 

 

 

products in powder or paste form; machines

 

 

 

 

 

 

 

 

 

 

 

 

 

 

dth="45"> 

 

 

 

 

 

 

 

 

 

d valign="bottom" width="75">

 

 

 

8411

Turbo-jets,

turbo-propellers

and

other  gas

 

1.6%

 

turbines

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8412

Other engines and motors

 

 

 

 

 

 

1.6%

 

 

 

 

 

 

8413

Pumps for liquids, whether or not fitted with

 

1.6%

 

a measuring device; liquid elevators

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Air  or  vacuum  pumps,  air  or  other  gas

 

 

 

8414

compressors and fans; ventilating or recycling

 

 

 

hoods  incorporating  a  fan,  whether  or  not

 

 

 

 

 

 

 

 

fitted with filters

 

 

 

 

 

 

 

 

 

 

841401

Bicycle Pump

 

 

 

 

 

 

 

 

1.6%

 

 

 

 

 

 

 

 

 

 

 

 

 

841402

Turbo charger

 

 

 

 

 

 

 

Kg

4.4%

55

 

 

 

 

 

 

 

 

 

 

 

 

 

 

841499

Others

 

  

 

 

 

 

 

 

 

 

8521

Video  recording

or

reproducing  apparatus,

 

1%

 

whether or not incorporating a video tuner

 

 

 

 

 

 

 

 

 

 

 

 

Parts and accessories suitable for use solely or

 

 

 

8522

principally  with  the  apparatus  of

headings

 

1%

 

 

8519 to 8521

 

 

 

 

 

 

 

 

 

 

 

 

Discs, tapes, solid state non volatile storage

 

 

 

 

devices “smart cards” and other media for the

 

 

 

8523

recording of sound or of other

phenolmena,

 

1%

 

whether or not recorded, including matrices

 

 

 

 

 

 

 

and  masters

for the

production of discs, but

 

 

 

 

excluding products of Chapter 37

 

 

 

 

 

 

 

 

 

1.6%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

&nbs

Drawback

Drawback

Tariff Item

 

 

Description of goods

 

 

Unit

cap per unit

 

 

 

 

Rate

 

 

 

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8710

motorized,   whether   or   not   fitted   with

 

Nil

 

 

weapons, and parts of such vehicles

 

 

 

 

 

 

 

 

 

 

 

Motorcycles  (including  mopeds)  and  cycles

 

 

 

8711

fitted with an auxiliary motor, with or without

 

 

 

 

side-cars

 

 

 

 

 

 

 

 

 

 

871101

Motorcycles of cylinder capacity of 500cc and

Piece
<

 

 

 

 

p> 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

 

 

 

Description of goods

 

 

Unit

cap per unit

 

 

 

 

 

Rate

 

 

 

 

 

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 lign="bottom" width="24">

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8524

Deleted

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3%

11177

above

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

871199

Others

 

 

 

 

 

 

 

 

2%

 

 

 

 

 

 

8712

Bicycles and other cycles (including delivery

 

 

 

tricycles), not motorised

 

 

 

 (1)

 

 

(2)

 

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

 

 

for forming foundry moulds of sand

 

 

 

 

 

Machines for assembling electric or electronic

 

 

 

8475

lamps, tubes or valves or flash-bulbs, in glass

 

1.6%

 

envelopes; machines or manufacturing or hot

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Transmission

 

 

apparatus

 

for

 

radio-

 

 

 

 

broadcasting  or  television,  whether  or  not

 

 

 

8525

incorporating

reception apparatus or

sound

 

1%

 

recording

or

 

reproducing

apparatus;

 

 

 

 

 

 

 

 

television cameras, digital cameras and video

 

 

 

 

camera recorders

 

 

 

 

 

 

 

 

 

(1)

 

 

 

 

(2)

 

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

Air  conditioning  machines,  comprising  a

 

 

 

 

 

working glass or glassware

 

 

 

 

 

 

 

 

 

 

 

 

Automatic   goods-vending   machines   (for

 

 

 

8476

example, postage stamps,

cigarette, food or

 

1.6%

 

beverage

machines),

including

money

 

 

 

 

 

 

 

changing machines

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

871201

Bicycle single speed with or without accessories

1 No.

2%

68.3

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

motor-driven fan and elements for changing

 

 

 

8415

the

temperature

and

humidity,

including

 

1.6%

 

 

those machines in which the humidity cannot

 

 

 

 

be separately regulated

 

 

 

 

 

 

 

 

 

 

 

 

Furnace burners for liquid fuel, for pulverised

 

 

 

 

solid  fuel  or  for  gas;  mechanical  stokers,

 

 

 

8416

including

their

 

 

mechanical

grates,

 

1.6%

 

 

mechanical   ash   dischargers   and   similar

 

 

 

 

appliances

 

 

 

 

 

 

 

 

 

 

8417

Industrial or laboratory furnaces and ovens,

 

1.6%

 

including incinerators, non-electric

 

 

 

 

 

 

 

 

 

 

 

 Drawback

Drawback

  

Tariff Item

Description of goods

Unit

cap per unit

  

Rate

  

 

 

 

in Rs. (?)

  

 

 

 

 

  

 

 

 

 

 

  

(1)

(2)

(3)

(4)

(5)

  

 

 

 

 

 

  

 

 

 

 

 

  

 

Multi-speed&

 

 

Machinery for working rubber or plastics or

 

 

 

8477

for the manufacture of products from these

 

1.6%

 

materials, not specified or included elsewhere

 

 

 

 

 

 

 

in this Chapter

 

 

 

 

 

 

 

 

Machinery  for  preparing  or  making  up

 

 

 

8478

tobacco, not specified or included elsewhere in

 

1.6%

 

 

this Chapter

 

 

 

 

 

 

 

 

 

Refrigerators, freezers and other refrigerating

 

 

 

8418

or freezing

equipment, electric or other; heat

 

1.6%

 

pumps other than air conditioning machines

 

 

 

 

 

 

 

of heading 8415

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Machinery,  plant  or  laboratory  equipment,

 

 

 

 

whether or not electrically heated (excluding

 

 

 

 

furnaces,  ovens  and  other  equipment  of

 

 

 

 

heading 8514), for the treatment of materials

 

 

 

 

Radar  apparatus,  radio  navigational  aid

 

 

 

8526

apparatus

and

radio

remote

control

 

1%

 

 

apparatus

 

 

 

 

 

 

 

 

 

 

 

 

 

Reception apparatus for radio-broadcasting,

 

 

 

8527

whether

or

not

combined,

in

the

same

 

1%

 

housing, with sound recording or reproducing

 

 

 

 

 

 

 

apparatus or a clock

 

 

 

 

 

 

 

 

 

Monitors and

 

projectors, not incorporating

 

 

 

 

television

reception

apparatus;

reception

 

 

 

8528

apparatus

for

television,

whether  or  not

 

by   a   process   involving   a   change   of

 

 

 

8419

temperature

such

as

heating,

cooking,

 

1.6%

 

roasting,

distilling,

rectifying,

sterilising

 

 

 

 

 

 

 

pasteurising,

steaming,

drying,  evaporating,

 

 

 

 

vapourising, condensing or cooling, other than

 

 

 

 

machinery  or  plant  of  a  kind  used  for

 

 

 

 

domestic purposes; instantaneous or storage

 

 

 

 

water heaters, non-electric

 

 

 

 

 

 

Calendering or other rolling machines, other

 

 

 

8420

than

for

metals

or

glass,  and

cylinders

 

1.6%

 

 

therefor

 

 

 

 

 

 

 

 

 

 

 

ottom" width="75">

 

1%

 

incorporating  radio-broadcast  receivers  or

 

 

 

 

 

 

 

sound  or  video  recording  or  reproducing

 

 

 

 

apparatus

 

 

 

 

 

 

 

 

 

 

 

 

8529

Parts  suitable

for  use  solely

or  principally

 

1%

 

with the apparatus of headings 8525 to 8528

 

 

 

 

 

 

 

 

 

 

 

 

Electrical signaling, safety or traffic control

 

 

 

 

equipment  for  railways,  tramways,  roads,

 

 

 

8530

inland  waterways,  parking  facilities,  port

 

1.8%

 

 

installations or airfields (other than those of

 

 

 

 

heading 8608)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

 

Description of goods

 

 

 

Unit

cap per unit

 

 

 

 

Rate

 

 

 

 

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

&n72">

 

 

 

 

 

Machines and mechanical appliances having

 

 

 

8479

individual functions, not specified or included

 

1.6%

 

 

elsewhere in this Chapter

 

 

 

 

 

 

 

 

 

 

 

 

Moulding  boxes  for  metal  foundry;  mould

 

 

 

8480

bases; moulding patterns; moulds for metal

 

1.6%

 

(other  than  ingot  moulds),  metal  carbides,

 

 

 

  

 

 

 

  

871202

having multi-speed chain wheel and crank with

1 No.

8.6%

463.7

  

multi-speed   free   wheel,   with   or   without

  

 

 

 

 

  

 

accessories

 

 

 

  

871203

Mountain terrain bicycle with multi speed gear

1 No.

8.2%

323

  

with or without accessories

  

 

 

 

 

  

871204

Delivery tricycle for goods/Cycle rickshaws

1 No.

2%

68.3

  

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

 

(2)

 

 

 

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

Electric sound or visual signalling apparatus

 

 

 

8531

(for example, bells, sirens,

indicator

panels,

 

1%

 

burglar or fire alarms), other than those of

 

 
Centrifuges,

including

centrifugal

dryers;

 

 

 

8421

filtering

or

purifying   machinery   and

 

1.6%

 

 

apparatus, for liquids or gases

 

 

 

 

 

 

 

 

 

 

 

Dish   washing   machines;   machinery   for

 

 

 

 

cleaning or drying bottles or other containers;

 

 th="95">

 

  

871299

Others

1 No.

2%

68.3

  

 

 

 

 

 

  

 

Carriages  for  disabled  persons,  whether  or

 

 

 

  

8713

not  motorised  or  otherwise  mechanically

 

2%

 

  

 

propelled

 

 

 

  

8714

Parts and accessories of vehicles of headings

 

 

 

  

8711 to 8713

 

 

 

  

 

 

 

 

  

 

 

 

 

 

  

871401

BB axle

100 Pcs

2%

61

  

 

 

 

 

 

  

871402

BB Cup set of 3

1 Set

2%

0.6

  

 

 

 

 

 

  

871403

Deleted

 

 

 

  

 

 

 

 

 

  

871404

Brake set

1 Set

2%

3.2

  

 

 

 

 

 

machinery  for  filling,  closing,  sealing  or

 

 

 

8422

labelling bottles, cans, boxes, bags or other

 

1.6%

 

containers;  machinery  for capsuling bottles,

 

 

 

 

 

 

 

jars,  tubes  and  similar  containers;  other

 

 

 

 

packing  or  wrapping machinery  (inclu-ding

 

 

 

 

heat-shrink wrapping machinery); machinery

 

 

 

 

 

 

 

 

 

 

 

  

 

 

 

 

 

ttom" width="95">

 

 

 

  

 

 

 

 

heading 8512 or 8530

 

 

 

 

 

 

 

 

8532

Electrical

capacitors,

fixed,

variable

or

 

1%

 

adjustable (pre-set)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8533

Electrical

resistors

(including

rheostats  and

 

1%

 

potentio-meters), other than heating resistors

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8534

Printed circuits

 

 

 

 

 

 

 

1%

 

 

 

 

 

 

 

Electrical   apparatus   for   switching   or

 

 

 

 

protecting&nbh="35">

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

 

 

Description of goods

 

 

 

Unit

cap per unit

 

 

 

 

 

Rate

 

 

 

 

 

 

 

 

 

 

in Rs. (?)

 

 

 

  

871405

Chain

100 Pcs

2%

142

  

 

 

 

 

 

  

871406

Chain Adjuster

Pair

2%

0.1

  

 

 

 

 

 

  

871407

Single  speed  Chain  wheel   and  Crank  (Crank

1 Set

2%

3.1

  

made of steel)

  

 

 

 

 

  

 

 

 

 

 

  

871408

h="75">

 

 

 

 

glass, mineral materials, rubber or plastics

 

 

 

 

 

 

 

 

 

Taps, cocks, valves and similar appliances for

 

 

 

8481

pipes, boilers

shells, tanks,

vats

or

the like,

 

 

 

including   pressure-reducing   valves   and

 

 

 

 

 

 

 

 

thermostatically controlled valves

 

 

 

 

 

848101

Pressure

reducing   valves,

thermostatically

 

1.6%

 

controlled valves

 

 

 

 

 

 

 

 

 

 

 

 

 

 

848102

Others of brass

 

 

 

 

 

Kg

2.2%

26.6

848103

Others of gun-metal

 

 

 

 

 

1.6%

 

848199

Others

 

 

 

 

 

 

Cotter pin-Set of 2

1 Set

2%

0.1

 

 

 

 

 

 

  

871409

Frame made of steel with or without BB cup and

Piece

2%

17

  

axle

  

 

 

 

 

  

871410

Fork

100 Pcs

2%

531

  

 

 

 

 

 

  

871411

Fork Fitting

1 Set

2%

0.9

  

 

 

 

 

 

  

871412

Free wheel single speed

100 Pcs

2%

104

  

 

 

 

 

 

  

871413

Handle bar made of steel

1 Set

2%

5.4

  

 

 

 

 

 

  

871414

Handle stem made of steel

100 Pcs

2%

101.6

  

 

 

 

 

 

  

871415

Hub (front or rear) made of steel

100 Pcs

2%

128

  

 

 

 

 

 

  

871416

Lamp bracket

1.6%

 

 

 

 

 

 

 

 

 

 

8482

Ball or roller bearings

 

 

 

 

 

1.6%

 

 

Transmission shafts (including cam shafts and

 

 

 

 

crank  shafts)  and cranks;  bearing housings

 

 

 

 

and plain shaft bearings; gears and gearing;

 

 

 

8483

ball or roller screws; gear boxes and other

 

1.6%

 

 

speed changers, including torque converters;

 

 

 

 

flywheels and pulleys, including pulley blocks;

 

 

 

 

clutches

and

shaft

couplings

(including

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

  

Tariff Item

Description of goods

 

Unit

cap per unit

  

 

100 Pcs

2%

42

  

 

 

 

 

 

  

871417

Mudguard (pair)

Pair

2%

3.8

  

 

 

 

 

 

  

871418

Pedal (pair)

Pair

2%

1.5

  

 

 

 

 

 

  

871419

Rim (pair) made of steel

Pair

2%

6.4

  

 

 

 

 

 

  

871420

Saddle

100 Pcs

2%

332

  

 

 

 

 

 

  

871421

Seat Pillar

100 Pcs

2%

41

  

 

 

 

 

 

  

871422

Spokes set of 144 pieces

1 Set

2%

4

  

 

 

 

 

 

  

 

  

 

 

 

  

 

Rate

 

 

 

 

 

 

Drawback

Drawback

  

Tariff Item

  

 

 

 

 

 

in Rs. (?)

  

 

 

 

 

 

 

  

 

 

 

 

 

 

 

  

(1)

(2)

 

 

(3)

(4)

(5)

  

 

 

 

 

 

 

 

  

 

 

 

 

 

 

 

  

 

universal joints)

 

 

 

 

 

  

 

Gaskets an

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

 

 

(2)

 

 

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

for aerating beverages

 

 

 

 

 

&nbssp; electrical  circuits,  or  for  making

 

 

 

 

connections  to  or  in  electrical  circuits  (for

 

 

 

8535

example,  switches,  fuses,  lighting  arresters,

 

 

 

 

voltage limiters, surge suppressors, plugs and

 

 

 

 

other  connectors,  junction  boxes),  for  a

 

 

 

 

voltage exceeding 1,000 volts

 

 

 

 

 

 

 

 

Tinned/Untinnd similar joints of metal sheeting

 

 

 

  

 

combined with other material or of two or

 

 

 

  

8484

more layers of metal; sets or assortments of

Kg

2.8%

40.3

  

gaskets  and  similar  joints,  dissimilar  in

  

 

 

 

 

  

 

composition, put up in pouches, envelopes or

 

 

 

  

 

similar packings; mechanical seals

 

 

 

 

  

 

 

Description of goods

 

Unit

cap per unit

  

 

 

Rate

  

 

 

 

 

 

 

in Rs. (?)

  

 

 

 

 

 

 

 

  

 

 

 

 

 

 

 

 

  

(1)

 

(2)

 

 

(3)

(4)

(5)

  

 

 

 

 

 

  

 

 

 

 

 

  

cables

lugs/

sockets/

 

 

 

853501

connections/  ferules/  terminal  ends,  made

of

Kg

2.2%

49

 

copper

 

 

 

 

 

 

 

 

 

 

853599

Others

 

 

 

 

 

 

 

 

1.8%

 

 

 

 

 

 

 

Electrical   apparatus   for   switching   or

 

 

 

 

protecting  electrical  circuits,  or  for  making

 

 

 

 

connections  to  or  in  electrical  cp;

 

 

 

 

 

 

 

Weighing machinery (excluding balances of a

 

 

 

 

sensitivity   of   5   centigrams   or   better),

 

 

 

8423

including   weight   operated   counting   or

 

 

 

 

checking machines; weighing machine weights

 

 

 

 

of all kinds

 

 

 

 

 

 

 

871423

Single  speed  Chain  wheel   and  Crank  (Crank

Kg

2%

13.5

  

made of aluminium)

 

 

  

 

 

 

 

 

 

  

 

 

 

 

 

 

  

871424

Cranks made of aluminium

 

Kg

2%

15

  

 

 

 

 

 

 

  

871425

Triple chai width="176">

 

 

 

 

 

 

  

8485

Deleted

 

 

 

 

 

  

 

 

 

 

 

  

 

Machines and apparatus of a kind used solely

 

 

 

  

 

or principally for the manufacture of semi-

 

 

 

  

 

conductor boules or wafers, semi conductor

 

 

 

  

8486

devices, electronic integrated circuits or flat

 

1.6%

 

  

 

panel  displays;  machines  and  apparatus

 

 

 

  

 

specified in note 9(c) to this chapter; parts and

 

 

 

  

 

accessories

 

 

 

 

 

  

 

Machinery   parts,  not

containing

electrical

 

 

 

  

8487

connec-tors, insulators, coils, contacts or other

 

 

 

  

electrical features, not

specified or included

 

 

 

  

 

 

 

 

  

 

elsewhere in this chapter

 

 

 

 

 

  

 

 

 

 

 

  

 

Machined  parts/components  made  wholly  or

 

 

 

  

848701

predominantly  of  Alloy  Steel/Stainless  Steel

 

1.6%

 

  

 

manufactured through casting process

 

 

 

 

  

 

 

 

 

 

  

 

Machined parts /  components made  wholly or

 

 

 

  

848702

predominantly  of  Alloy  Steel/Stainless  Steel,

 

1.6%

 

  

 

forged or manufactured through forging process

 

 

 

  
bottom" width="93">

 

 

842301

Cast Iron Weights

 

 

 

 

 

 

1.6%

 

 

 

 

 

 

 

 

 

 

 

 

 

842399

Others

 

 

 

 

 

 

 

 

1.6%

 

 

 

 

 

 

 

Mechanical appliances (whether or not hand-

 

 

 

 

operated)   for   projecting,   dispersing   or

 

 

 

 

spraying

liquids

or

powders;

ircuits  (for

 

 

 

 

example,   switches,   relays,   fuses,   surge

 

 

 

8536

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

 

 

 

 

  

 

 

 

 

 

 

  

848799

Others

 

 

 

1.6%

 

  

 

 

 

 

 

 

 

  

 

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

 

8501

Electric  motors   and

generators

(excluding

 

1.8%

 

generating sets)

 

 

1 Set

2%

4

  

 

 

 

 

 

 

 

  

871426

Handle Bar Switch

 

 

Piece

2%

20

  

 

 

 

 

 

 

  

871427

Half Collets for engine valves

 

Piece

2%

3

  

 

 

 

 

 

 

 

 

  

 

Motorcycles

including

Moped

Chain/

 

 

 

  

871428

Automotive Timing Chains (all types including

Kg

 align="bottom" width="44">

 

 

 

 

 

 

853601

Of Copper

 

 

 

 

 

 

 

Kg

2.2%

49

853602

Of Brass

 

 

 

 

 

 

 

Kg

2.2%

39.5

 

 

 

 

 

 

 

 

 

 

 

853603

Of Aluminium

 

 

 

 

 

 

 

1.5%

 

 

 

 

 

 

 

 

 

 

 

 

 

853699

Others

 

 

 

 

 

 

 

 

1.5%

 

 

 

 

 

 

 

Boards, panels, consoles, desks, cabinets and

 

 

 

 

other  bases,  equipped  with  two  or  more

 

 

 

 

apparatus

of  heading

8535

or  8536,

for

 

 

 

8537

electric   control

or

the

distribution

of

 

1.8%

 

electricity,

including

those

incorporating

 

 

 

 

 

 

 

instruments or apparatus of Chapter 90, and

 

 

 

 

numerical  control  apparatus,  other  than

 

 

 

 

switching apparatus of heading 8517

 

 

 

 

 

2%

 

 

 

 

Drawback

Drawback

Tariff Item

fire

 

 

 

8424

extinguishers, whether or not charged; spray

 

1.6%

 

 

guns and similar appliances; steam or sand

 

 

 

 

blasting machines and similar jet projecting

 

 

 

 

machines

 

 

 

 

 

 

 

 

 

 

8425

Pulley tackle and hoists other than skip hoists;

 

1.6%

 

10

  

 

spares)

 

 

 

 

 

 

  

 

 

 

 

 

 

 

 

  

871429

Chain wheel

 

 

 

Piece

2%

3

  

 

 

 

 

 

 

 

  

871430

Multispeed free wheel

 

 

Piece

2%

3

  

 

 

 

 

 

  

871431

Frame made of aluminium with or without BB

Piece

2%

15

  

cup and axle

 

 

 

  

 

 

 

 

 

 

 

  

 

 

 

 

 

 

 

 

  

871499

Others

 

 

 

Kg

2%

9

  

 

 

 

 

 

 

  

8715

Baby carriages and parts thereof

 

 

2%

winches and capstans; jacks

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Ship’s   derricks;   cranes   including   cable

 

 

 

8426

cranes;   mobile   lifting   frames,   straddle

 

1.6%

 

 

carriers and works trucks fitted with a crane

 

 

 

 

 

 

 

 

 

 

 

8427

Fork-lift

trucks;  other  works

trucks

fitted

 

1.6%

 

with lifting or handling equipment

 

 

Description of goods

 

Unit

cap per unit

 

Rate

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

(1)

(2)

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

Parts  suitable  for  use  solely  or  principally

 

 

 

8538

with the apparatus of headings

8535, 8536 or

 

 

 

 

8537

 

 

 

 

853801

Of Copper

 

Kg

2.2%

49

 

 

 

 

 

 

853802

Of Brass

 

Kg

2.2%

39.5

 

 

 

 

 

 

853803

Of Aluminium

 

 

1.5%

 

853899

Others

 

 

1.5%

 

 

Electric filament or discharge lamps including

 

 

 

8539

sealed  beam  lamp  units  and  ultra-violet  or

 

1.8%

 

infra-red  lamps,  arc  lamps;  light-emitting

 

 

 

 

 

 

 

diode (LED) lamps

 

 

 

 

 

Thermionic,  cold  cathode  or  photocathode

 

 

 

 

valves  and  tubes  (for  example,  vacuum  or

 

 

 

8540

vapour or gas filled valves and tubes, mercury

 

1%

 

 

arc rectifying valves and tubes, cathode-ray

 

 

 

 

tubes, television camera tubes)

 

 

 

 

 

Diodes,   transistors   and   similar   semi-

 

 

 

 

conductor   devices;   photosensitive   semi-

 

 

 

8541

conductor  devices;  including

photo  voltaic

 

1%

 

cells, whether or not assembled in modules or

 

 

 

 

 

 

 

made  up  into  panels;  light-emitting  diodes

 

 

 

 

(LED); mounted piezo-electric crystals

 

 

 

8542

Electronic integrated circuits

 

 

1%

 

 

 

 

 

 

 

Electrical  machines  and  apparatus  having

 

 

 

8543

individual functions, not specified or included

 

1.8%

 

 

elsewhere in this Chapter

 

 

 

 

 

Insulated (including enamelled or  anodised)

 

 

 

 

wire,  cable  (including  co-axial  cable)  and

 

 

 

 

other insulated electric conductors, whether

 

 

 

8544

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

 

 

 

854401

sheathed fibres, whether or not assembled with

 

1%

 

 

electric conductors or fitted with connectors

 

 

 

 

 

 

 

gn="bottom" width="75">

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Other lifting, handling, load-ing or unloading

 

 

 

8428

machinery

(for example, lifts, escalators,

 

1.6%

 

 

conveyors, teleferics)

 

 

 

 

 

 

 

 

Self-propelled

bulldozers,

 

angledozers,

 

 

 

8429

graders,

levellers,

scrapers,

 

mechanical

 

1.6%

 

shovels,  excavators,  shovel  loaders,  tamping

 

 

 

 

 

 

 

machines and road rollers

 

 

 

 

 

 

 

 

Other  moving,  grading,  leveling,  scrapping,

 

 

 

 

excava-ting, tamping, compacting, extracting

 

 

 

8430

or boring machinery, for earth, minerals or

 

1.6%

 

 

ores; pile-drivers and pile-extractors; snow-

 

 

 

 

 

854499

Others

 

 

1.8%

 

 

 

 

 

 

 

Carbon  electrodes,  carbon  brushes,  lamp

 

 

 

8545

carbons, battery carbons and other articles of

 

1.8%

 

graphite  or  other  carbon,  with  or  without

 

 

 

 

 

 

 

metal, of a kind used for electrical purposes

 

 

 

 

 

 

 

  

 

 

 

 

 

  

8716

Trailers and semi-trailers; other vehicles, not

 

 

 

  

mechanically propelled; parts thereof

 

 

 

  

 

 

 

 

  

871601

Self-loading or self-unloading trailers and semi

1 No.

2%

3364

  

trailers of a type used for agricultural purposes

  

 

 

 

 

  

871699

Others

 

 

 

 

2%

 

  

 

 

 

 

 

 

 

  

 

 

 

CHAPTER – 88

 

 

 

  

 

AIRCRAFT , SPACECRAFT, AND PARTS THEREOF

 

  

 

 

 

 

 

  

8801

Balloons and dirigibles; gliders, hang gliders

 

1.8%

 

  

and other non-powered aircraft

 

 

 

  

 

 

 

 

 

  

 

Other  aircraft  (for  example,  helicopters,

 

 

 

 

 

 

  

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

Description of goods

 

Unit

cap per unit

 

Rate

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

(2)

 

(3)

(4)

  

 

ploughs and snow-blowers

 

 

 

 

 

 

 

8431

Parts  suitable

for

use  solely  or

principally

 

1.6%

 

with the machinery of headings 8425 to 8430

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Agricultural,

horticultural

 

or

forestry

 

 

 

8432

machinery for soil preparation or cultivation;

 

1.6%

 

 

lawn or sports-ground rollers

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

 

Description of goods

 

Unit

cap per unit

 

 

Rate
(5)

 

 

 

 

 

 

 

 

 

 

8546

Electrical insulators of any material

 

1.8%

 

 

 

 

 

 

 

Insulating  fittings  for  electrical  machines,

 

 

 

 

appliances or equipment, being fittings wholly

 

 

 

 

of insulating material apart from any minor

 

 

 

 

components of metal (for example, threaded

 

 

 

8547

sockets) incorporated during moulding solely

 

1.8%

 

 

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

 

 

 

8548

primary  cells,

spbottom" width="104">

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

(2)

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

Harvesting or threshing machinery, including

 >  

8802

aeroplanes);

spacecraft

(including

satellites)

 

1.8%

 

  

 

and suborbital and spacecraft launch vehicles

 

 

 

  

8803

Parts of goods of heading 8801 or 8802

 

1.8%

 

  

 

Parachutes

(including

dirigible  parachutes

 

 

 

  

8804

and paragliders) and rotochutes; parts thereof

 

1.8%

 

  

 

and accessories thereto

 

 

 

 

 

  

 

Aircraft  launching  gear;  deck-arrestor  or

 

 

 

  

8805

similar gear; ground flying trainers; parts of

 

1.8%

 

  

 

the foregoing articles

 

 

 

 

 

  

 

 

 

 

 

 

 

 

  

 

 

 

 

          

incubators and brooders

 

 

 

 

 

 

 

 

 

 

<

 

 

 

 

straw or fodder balers; grass or hay mowers;

 

 

 

8433

machines  for  clean-ing,  sorting  or  grading

 

1.6%

 

 

eggs,  fruit  or  other  agricultural  produce,

 

 

 

 

other than machinery of heading 8437

 

 

 

 

 

 

 

 

 

 

8434

Milking machines and dairy machinery

 

 

1.6%

 

 

 

 

 

 

 

Presses, crushers and similar machinery used

 

 

 

8435

  

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

 

 

 

854801

batteries/electric

accumulators;

spent  primary

 

Nil

 Drawback

Drawback

Tariff Item

 

Description of goods

 

 

 

Unit

 

cap per unit

 

 

 

 

 

Rate

 

 

 

 

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

 

(2)

 

 

 

 

(3)

 

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CHAPTER – 89

 

 

 

 

SHIPS, BOATS AND FLOATING STRUCTURES

 

 

 

 

 

 

 

cells, spent primary batteries and spent electric

 

 

 

 

 

 

 

accumulators

 

 

 

 

 

 

 

 

 

 

 

Machined  parts/components  made  wholly  or

 

 

 

854802

predominantly  of  Alloy  Steel/Stainless  Steel

 

1.6%

 

 

manufactured through casting process

 

 

 

 

 

 

 

 

 

Machined parts /  components made  wholly or

 

 

 

854803

predominantly  of  Alloy  Steel/Stainless  Steel,

 

in the manufacture of wine, cider, fruit juices

 

1.6%

 

 

or similar beverages

 

 

 

 

 

 

 

 

 

 

 

Other  agricultural,  horti-cultural,  forestry,

 

 

 

 

poultry-keeping  or  bee-keeping  machinery,

 

 

 

8436

including   germi-nation   plant   fitted   with

 

1.6%

 

 

mecha-nical or thermal

equipment; poultry

 

 

 

 

 

 

 

Cruise  ships,  excursion  boats,  ferry-boats,

 

 

 

 

8901

cargo ships, barges and similar vessels for the

 

 

Nil

 

 

transport of persons or goods

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8902

Fishing vessels; factory ships and other vessels

 

 

Nil

 

for processing or preserving fishery products

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8903

Yachts

and  other

vessels

for

pleasure

or

 

 

1.8%

 

sports; rowing boats and canoes

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Machines  for  cleaning,  sorting  or  grading

 

 

 

 

seed, grain  or dried leguminous vegetables;

 

 

 

8437

machinery used in the milling industry or for

 

1.6%

 

 

the working of cereals or dried leguminous

 

 

 

 

vegetables, other than farm-type machinery

 

 

 

 

 

 

 

 

 

Machinery,   not   specified   or   included

 

 

 
1.6%

 

 

forged or manufactured through forging process

 

 

 

 

 

 

 

 

 

 

854899

Others

 

 

 

1.6%

 

 

 

 

 

 

 

 

 

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

 

 

 

8601

source   of   electricity   or   by   electric

 >

8904

Tugs and pusher craft

 

 

 

 

 

 

Nil

 

 

 

 

 

 

 

 

Light-vessels,  fire-floats,  dredgers,  floating

 

 

 

 

 

cranes, and other vessels the navigability of

 

 

 

 

8905

which is  subsidiary  to their  main  function;

 

 

 

 

 

floating   docks;   floating   or   submersible

 

 

 

 

 

drilling or production platforms

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

890501

Floating/submersible

drilling

or

production

 

 

1.8%

 

platform

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

890599

Others

 

 

 

 

 

 

 

 

Nil

 

 

 

 

 

 

 

 

 

 

8906

Other

vessels,   including

warships

and

 

 

Nil

 

lifeboats other than rowing boats

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Other floating structures ( for example, rafts,

 

 

 

 

8907

tanks, coffer-dams, landing-stages, buoys and

 

 

1.8%

 

 

beacons)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8908

Vessels

and  other

floating  structures

for

 

 

Nil

 

breaking up

 

 

 

 

 

 

 

 

 

 <

 

1.8%

 

 

accumulators

 

 

 

8602

Other rail locomotives; locomotive tenders

 

1.8%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

 

Description of goods

 

Unit

cap per unit

 

 

Rate

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

elsewhere in this Chapter, for the industrial

 

 

 

8438

preparation or manufacture of food or drink,

 

1.6%

 

other than  machinery  for the extraction or

 

 

 

 

 

 

 

preparation of animal or fixed vegetable fats

 

 

 

 

or oils

 

 

 

 

 

 

 

Machinery   for   making   pulp   of   fibrous

 

 

 

8439

cellulosic material or for making or finishing

 

p> 

 

 

 

 

 

 

 

 

 

bsp;  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.

 

  1. 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.

 

  1. 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.

 

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

 

 

 

 

 

CHAPTER – 80

 

 

 

TIN AND ARTICLES THEREOF

 

 

 

 

 

 

 

 

 

8001

Unwrought tin

 

 

 

Nil

 

 

 

 

 

 

 

 

8002

Tin waste and scrap

 

 

 

Nil

 

 

 

 

 

 

 

 

8003

Tin bars, rods, profiles and wire

 

 

 

1.3%

 

 

 

 

 

 

 

 

8004

Deleted

 

 

 

 

 

 

 

 

 

 

 

 

8005

Deleted

 

 

 

 

 

 

 

 

 

 

 

 

8006

Deleted

 

 

 

 

 

 

 

 

 

 

 

 

8007

Other articles of tin

 

 

&

1.6%

 

 

paper or paperboard

 

 

 

 

 

8440

Book-binding

machinery,  in-cluding

book-

 

1.6%

 

sewing machines

 

 

 

 

 

 

 

 

 

 

 

Other machinery for making up paper pulp,

 

 

 

8441

paper  or  paper  board,  including  cutting

 

1.6%

 

 

machines of all kinds

 

 

 

 

 

 

Machinery, apparatus and equipment (other

 

 

 

 

 

 

 

 

 

 

(1)

 

 

(2)

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

Self-propelled  railway  or  tramway  coaches,

 

 

 

8603

vans and trucks, other than those of heading

 

1.8%

 

 

8604

 

 

 

 

 

 

 

 

 

800701

Tin  plates,  sheets  and  strip,  of  a

thickness

 

1.3%

 

exceeding 0.2 mm

 

 

 

 

 

 

 

 

 

 

 

132

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

 

 

 

Description of goods

 

Unit

cap per unit

 

 

 

 

Rate

 

 

 

 

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

 

 

 

 

 

 

Rail or tramway maintence or service vehicles

 

 

 

 

whether  or  not  self-propelled  (for  example,

 

 

 

8604

workshops,  cranes,  ballast  tampers,  track-

 

1.8%

 

 

liners,  testing  coaches  and  track  inspection

 

 

 

 

vehicles)

 

 

 

 

 

 

 

Railway or tramway passenger coaches, not

 

 

 

 

self-propelled;   luggage   vans,   post   office

 

 

 

8605

coaches and othetd valign="bottom" width="75">

 

 

 

 

than the machines of headings 8456 to 8465)

 

 

 

 

for  preparing  or  making  plates,  printing

 

 

 

8442

components;

plates,

cylinders

and

 

1.6%

 

 

lithographic  stones,  prepared  for  printing

 

 

 

 

purposes  (for  example,  planed,  grained  or

 

 

 

 

polished)

 

 

 

 

 

 

 

 

 

 

(2)

 

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

800799

other

 

 

 

 

 

 

 

 

Nil

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CHAPTER – 81

 

 

 

OTHER BASE METALS; CERMETS ARTICLES THEREOF

 

 

 

 

 

 

 

8101

Tungsten

(wolfram)  and  articles  thereof,

 

1.3%

 

including waste and scrap

 

 

 

 

 

 

 

 

 

 

8102

Molybdenum and articles thereof , including

 

 

 

 

 

Drawback

Drawback

Tariff Item

Description of goods

 

Unit

cap per unit

 

Rate

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

(1)

(2)

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 
r special purpose railway or

 

1.8%

 

 

tramway

coaches,

not

self-propelled

 

 

 

 

(excluding those of heading 8604)

 

 

 

 

 

 

 

 

8606

Railway or tramway goods vans and wagons,

 

1.8%

 

not self-propelled

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8607

Parts of railway or tramway locomotives or

 

1.8%

 

rolling-stock

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Railway  or  tramway  track  fixtures  and

 

 

 

 

fittings;mechanical(includingelecto-

 

 

 

8608

mechanical) signaling, safety or traffic control

 

1.8%

 

equipment  for  railway,  tramways,  roads,

 

 

 

 

 

 

 

  

Printing  machinery  used  for  printing  by

 

 

 

 

means of plates, cylinders and other printing

 

 

 

8443

components of heading 8442; other printers,

 

1.6%

 

copying  machines  and  facsimile  machines

 

 

 

 

 

 

 

whether   or   not   combined,   parts   and

 

 

 

 

accessories thereof

 

 

 

 

8444

Machines for extruding, drawing, texturing or

 

1.6%

 

cutting man-made textile materials

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Machines   for   preparing   textile   fibres;

 

 

 

 

spinning, doubling or twisting machines and

 

 

 

 

other machinery for producing textile yarns;

 

 

 

8445

textile  reeling  or  winding  (including  weft-

 

1.6%

 

 

winding)   machines   and   machines   for

 

 

 

 

preparing  textile  yarns  for  use  on  the

 

 

 

 

machines of heading 8446 or 8447

 

 

 

 

8446

Weaving machines (looms)

 

 

1.6%

 

 

 

 

 

 

 

Knitting  machines,  stich-bonding  machines

 

 

 

8447

and machines for making gimped yarn, tulle,

 

1.6%

 

lace, embroidery, trimmings, braid or net and

 

 

 

 

 

 

 

machines for tufting

 

 

 

 

1.3%

 

waste and scrap

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8103

Tantalum and articles thereof,including waste

 

1.3%

 

and scrap

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8104

Magnesium  and  articles  thereof,  including

 

1.3%

 

waste and scrap

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cobalt

mattes   and

other

intermediate

 

 

 

8105

products

of

cobalt

metallurgy;

cobalt  and

 

1.3%

 

 

articles thereof, including waste and scrap

 

 

 

8106

Bismuth and articles thereof, including waste

 

1.3%

 

and scrap

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8107

Cadmium

and  articles  thereof,  including

 

1.3%

 

waste and scrap

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8108

Titanium and articles thereof, including waste

 

1.3%

 

and scrap

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8109

Zirconium  and  articles  thereof,  including

 

1.3%

 

waste and scrap

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8110

Antimony

and  articles  thereof,  including

 

1.3%

 

waste and scrap

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8111

Manganese  and  articles  thereof,  including

 

1.3%

 

waste and scrap

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Beryllium,

chromium,

 

germa-nium,

 

 

 

 

vanadium, gallium, hafnium, indium, niobium

 

 

 

8112

(columbium),

rhenium

and

thallium,  and

 

1.3%

 

 

articles of these metals, including waste and

 

 

 

 

scrap

 

 

 

 

 

 

 

 

 

 

8113

Cermets and articles thereof, including waste

 

1.3%

 

and scrap

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Auxiliary machinery for use with machines of

 

 

 

 

headings  8444,  8445,  8446  or  8447  (for

 

 

 

 

example, dobbies, jacquaards, automatic stop

 

 

 

 

motions, shuttle changing mechanisms); parts

 

 

 

8448

and  accessories  suitable  for  use  solely

or

 

1.6%

 

principally with the machines of this heading

 

 

 

 

 

 

 

or of headings 8444,  8445,  8446 or 8447 (for

 

 

 

 

pan="4" valign="bottom" width="332">

inland  waterways,  parking  facilities,  port

 

 

 

 

installation or air-fields; parts of the foregoing

 

 

 

 

 

 

 

 

 

Containers  (including  containers  for  the

 

 

 

8609

transport

of  fluids)

specially

designed  and

 

1.8%

 

equipped for carriage by one or more modes

 

 

 

 

 

 

 

of transport

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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,

 

 

 

8201

bill hooks and similar hewing tools; secateurs

 

1.8%

 

and pruners of any kind; scythes, sickles, hay

 

 

 

 

 

 

 

knives, hedge shears, timber wedges and other

 

 

 

 

tools

of

a

kind

used

in

agriculture,

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

width="93">

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CHAPTER – 87

 

 

VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND

 

 

PARTS AND ACCESSORIES THEREOF

 

 

 

 

 

 

8701

Tractors (other than tractors of heading 8709)

 

2%

 

 

 

 

 

 

8702

Motor  vehicles  for  the  transport  of  ten  or

 

2%

 

more persons, including the driver

 

 

 

 

 

 

 

 

 

 

 <p

example,  spindles  and  spindle  flyers,  card

 

 

 

 

clothing,  combs,  extruding  nipples,  shuttles,

 

 

 

 

healds and heald frames, hosiery needles)

 

 

 

 

 

Machinery for the manufacture or finishing of

 

 

 

8449

felt or non-wovens in the piece or in shapes,

 

1.6%

 

including  machinery  for  making  felt  hats;

 

 

 

 

 

 

 

blocks for making hats

 

 

 

 

8450

Household or laundry-type washing machines,

 

1.6%

 

including machines which both wash and dry

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

 

 

Description of goods

 

Unit

cap per unit

 

 

 

Rate

 

 

 

 > 

 

Motor   cars   and   other   motor   vehicles

 

 

 

8703

principally

designed

for  the

transport  of

 

 

 

persons (other than those of heading 8702),

 

 

 

 

 

 

 

 

including station wagons and racing cars

 

 

 

 

 

 

 

 

 

 

 

 

> 

 

 

 

 

 

Drawback

Drawback

Tariff Item

Description of goods

 

 

Unit

cap per unit

 

 

Rate

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

(2)

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

  

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

 

 

(2)

 

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

8451

up textile articles and machines forapplying

 

1.6%

 

 

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

 

 

 

8452

machines of heading

8440; furniture, bases

 

1.6%

 

and  covers  specially  designed  for  sewing

 

 

 

 

 

 

 

machines; sewing machine needles

 

 

 

 

 

 

 

 

 

 

Machinery for preparing, tanning or working

 

 

 

8453

hides,

skins

or

leather  or

 

for  making

or

 

1.6%

 

repairing footwear or other articles of hides,

 

 

 

 

 

 

 

skins or leather, other than sewing machines

 

 

 

 

 

 

 

 

 

 

870301

Motor  cars  of  a  cylinder  capacity

less

than

 

2.1%

 

1000cc with manual transmission

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

870302

Motor  cars  of  a  cylinder  capacity

less

than

 

2.7%

 

1000cc with automatic transmission

 

 

 

 

 

 

 

 

Drawback

Drawback

  

Tariff Item

 

Description of goods

 

 

 

Unit

cap per unit

  

 

 

 

 

Rate

  

 

 

 

 

 

 

 

 

 

 

 

in Rs. (?)

  

 

 

 

 

 

 

 

 

 

 

 

 

  

 

 

 

 

 

 

 

 

 

 

 

 

 

  

(1)

 

 

 

(2)

 

 

 

 

 

(3)

(4)

(5)

  

 

 

 

 

 

 

 

 

 

 

  

 

 

 

 

 

 

 

 

 

 

  

 

horticulture or forestry

 

 

 

;

 

 

 

 

 

 

 

 

Motor cars of a cylinder capacity of 1000cc and

 

 

 

870303

above   and   up   to   1200cc   with   manual

 

3%

 

 

transmission

 

 

 

 

 

 

Motor cars of a cylinder capacity of 1000cc and

 

 

 

870304

above   and   upto   1200cc   with   automatic

 

3.7%

 

 

transmission

 

 

 

 

 

 

Motor  cars  of  a  cylinder  capacity  exceeding

 

 

 

 

 

Converters, ladles, ingot moulds and casting

 

 

 

8454

machines, of a kind used in

metallurgy or in

 

1.6%

 

 

metal foundries

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8455

Metal-rolling mills and rolls therefore

 

 

1.6%

 

 

 

 

 

 

 

Machine-tools  for  working  any  material  by

 

 

 

 

 

  

 

Hand  saws;  blades  for  saws  of  all  kinds

 

 

 

  

8202

(including  slitting,  slotting  or  toothless  saw

 

1.8%

 

  

 

blades)

 

 

 

 

 

 

 

 

 

 

 

  

 

Files, rasps, pliers (including cutting pliers),

 

 

 

  

8203

pincers, tweezers, metal cutting shears, pipe-

Kg

2%

14.2

  

cutters,  bolt  croppers,  perforating  punches

  

 

 

 

 

  

 

and similar hand tools

 

 

 

 

 

 

 

 

  

 

 

 

 

 

  

 

Hand-operated   spanners   and   wrenches

 

 

 

  

8204

(including  torque  meter  wrenches  but  not

Kg

2%

8.3

  

including

tap

wrenches);

interchangeable

  

 

spanner sockets, with or without handles

 

 

 

 

  

 

 

 

 

 
gn="bottom" width="75">

 

 

 

 

removal of material, by laser or other light or

 

 

 

8456

photon  beam,  ultra-sonic,  electro-discharge,

 

1.6%

 

 

electro-chemical,  electron  beam,  ionic-beam

 

 

 

 

or plasma arc processes

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Machining

centres,

unit

construction

 

 

 

8457

machines  (single  station)  and  multi-station

870305

1200cc  but  less  than  1500cc  with  manual

 

3%

 

 

transmission

 

 

 

 

 

 

Motor  cars  of  a  cylinder  capacity  exceeding

 

 

 

870306

1200cc  but  less  than  1500cc  with  automatic

 

3.7%

 

 

transmission

 

 

 

 

 

870307

Motor cars of a cylinder capacity of 1500cc and

 

4%

 

above with manual transmission

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

870308

Motor cars of a cylinder capacity of 1500cc and

 

4.7%

 

above with automatic transmission

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

870399

Others

 

 

 

2%

 

 

 

 

 

 

 

8704

Motor vehicles for the transport of goods

 

 

2%

  

 

1.6%

 

 

transfer machines for working metal

 

 

 

 

 

 

 

 

 

 

 

 

 

8458

Lathes

(including

turning

centres)

for

 

1.6%

 

removing metal

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Machine-tools (including way-type unit head

 

 

 

 

machines)   for   drilling,   boring,   milling,

 

 

 

8459

treading or tapping by removing metal, other

 

1.6%

 

 

than  lathes  (including  turning  centres)  of

 

 

 

 

heading 8458

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

  

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

Description of goods

 

Unit

cap per unit

 

Rate

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

(1)

(2)

 

(3)

8214

choppers and mincing knives, paper knives);

 

 

 

 

manicure  or  pedicure  sets  and  instruments

 

 

 

 

(including nail files)

 

 

 

 

 

821401

Of stainless steel

 

 

 

1.8%

 

 

 

 

 

 

821402

Of stainless steel having nickel content of 8% or

 

1.8%

 

more

 

 

 

 

 

 

 

 

 

 

821499

Others

 

 

 

1.8%

 

 

 

 

 

 

 

Spoons, forks, ladles, skimmers, cake-servers,

 

 

 

 

 

 

 

 

8506

Primary cells and primary batteries

 

 

1.8%

 

 

 

 

 

 

 

Electric  accumulators,  inclu-ding  separators

 

 

 

8507

therefor,   whether   or   not   rectangular

 

1.8%

 

 

(including square)(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

Machine-tools   for   deburring,   sharpening,

 

 

 

 

grinding,   honing,   lapping,   polishing   or

 

 

 

 

otherwise finishing metal,or cermets by means

 

 

 

8460

of  grinding  stones,  abrasives  or  polishing

 

1.6%

 

 

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

 

 

 

8461

finishing,   sawing,   cutting-off   and   other

 

1.6%

 

 

machine tools working by removing metal,or

 

 

 

 

cermets, not elsewhere specified or included

 

 

 

 

 

 

 

 

 

 

Machine-tools (including presses) for working

 

 

 

 

metal by forging, hammering or die-stamping;

 

 

 

 

machine-tools (including presses) for working

 

 

 

8462

metal  by  bending,  folding,  straightening,

 

1.6%

 

 

flattening,  shearing,  punching  or  notching;

 

 

 

 

presses for working metal or metal carbides

 

 

 

 

not specified above

 

 

 

 

 

 

 

 

 

 

8463

Other  machine-tools  for  working  metal,om" width="96">

 

 

 

 

 

 

 

Special  purpose  motor  vehicles,  other  than

 

 

 

 

those principally designed for the transport of

 

 

 

8705

persons  or  goods  (for  example,  breakdown

 

2%

 

lorries,  crane  lorries,  fire  fighting  vehicles,

 

 

 

 

 

 

 

concrete-mixers   lorries,   spraying   lorries,

 

 

 

 

mobile workshops, mobile radiological units)

 

 

 

8706

Chassis  fitted  with  engines,  for  the  motor

 

2%

 

vehicles of headings 8701 to 8705

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8707

Bodies (including cabs), for the motor vehicles

 

2%

 

of headings 8701 to 8705

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8708

Parts and accessories of the motor vehicles of

 

 

or

 

1.6%

 

cermets, without removing material

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Machine-tools  for  working  stone,  ceramics,

 

 

 

8464

concrete,  asbestos-  cement  or  like  mineral

 

1.6%

 

 

materials or for cold working glass

 

 

 

 

 

 

 

 

 

 

Machine-tools    (including    machines    for

 

 

 

 

nailing,   stapling,   glueing   or   otherwise

 

 

 

8465

assembling)  for  working  wood,  cork,  bone,

 

1.6%

 

 

hard  rubber,  hard  plastics  or  similar  hard

 

 

 

 

materials

 

 

 

 

 

Parts and accessories suitable for use solely or

 

 

 

 

principally  with  the  machines  of  headings

 

 

 

 

8456 to 8465 including work or tool holders,

 

 

 

8466

self-opening  die  heads,  dividing  heads  and

 

headings 8701 to 8705

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

870801

Bumpers  and  other  parts  and  components  of

 

2%

 

tractors

 

 

 

 

 

 

 

 

 

 

870802

Safety seat belts and parts thereof

 

 

 

2%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8508

Vacuum cleaner with

self- contained electric

 

1.8%

 

motor

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Electro-mechanical domestic appliances, with

 

 

 

8509

self-contained

electric

motor

other

than

 

1.8%

 

 

vacuum cleaners of Heading 8508

 

 

 

 

 

 

 

8215

fish-knives,  butter-knives,  sugar  tongs  and

 

 

 

 

similar kitchen or tableware

 

 

 

 

 

 

 

 

 

 

 

821501

Of stainless steel

 

 

 

1.8%

 

 

 

 

 

 

 

870803

Brakes and servo brakes and parts thereof

 

 

2%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

 

 

Description of goods

 

 

 

Unit

cap per unit

 

 

 

 

 

1.6%

 

 

other special attachments for the machines;

 

 

 

 

tool holders for any type of tool, for working

 

 

 

 

in the hand

 

 

 

 

 

 

 

 

 

 

 

d valign="bottom" width="75"> 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

 

Description of goods

 

 

Unit

cap per unit

 

 

 

Rate

 

 

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

 

(2)

 

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

Rate

 

 

 

 

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

 

 

(2)

 

 

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

870804

Gear boxes and parts thereof

 

 

 

 

 

2%

 

 

 

 

 

 

 

Drive  axles  with  differential,  whether  or  not

 

 

 

870805

provided  with  other  transmission  components,

 

2%

 

 

non-driving axles and parts thereof

 

 

 

 

 

 

 

Tools  for  working  in  the  hand,  pneumatic,

 

 

 

8467

hydraulic or with self-contained electric   or

 

1.6%

 

 

non-electric motor

 

 

 

 

 

 

 

 

 

 

 

 

 

Machinery  and  apparatus  for  soldering,

 

 

 

 

brazing or welding, whether or not capable of

 

 

 

8468

cutting, other than those of heading

8515;

 

1.6%

 

 

gas-operated surface tempering machines and

 

 

 

 

appliances

 

 

 

 

 

 

 

 

8469

Omitted

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Calculating  machines  and  pocket-size  data

 

 

 

 

recording,

reproducing

and

displaying

 

 

 

 

machines

 

 

870806

Road wheels and parts thereof

 

 

 

 

2%

 

 

 

 

 

 

 

 

870807

Suspension systems and parts thereof

 

 

 

2%

 

 

 

 

 

 

 

 

 

 

870808

Radiators and parts thereof

 

 

 

 

 

2%

 

 

 

 

 

 

870809

Silencers (mufflers) and exhaust pipes and parts

 

2%

 

thereof

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

870810

Clutches and parts thereof

 

 

 

 

 

2%

 

 

 

 

 

 

 

 

with

calculating

functions;

 

 

 

8470

accounting

machines,

postage-franking

 

1%

 

 

machines, ticket-issuing machines and similar

 

 

 

 

machines, incorporating a calculating device;

 

 

 

 

cash registers

 

 

 

 

 

 

 

 

Automatic  data  processing  machines  and

 

 

 

 

units  thereof;  magnetic  or  optical  readers,

 

 

 
821502

Of stainless steel having nickel content of 8% or

 

1.8%

 

more

 

 

 

 

 

 

 

 

 

 

821599

Others

 

 

 

1.8%

 

 

 

 

 

 

 

 

 

CHAPTER – 83

 

MISCELLANEOUS ARTICLES OF BASE METAL

 

 

Padlocks  and  locks  (key,  combination  or

 

 

 

 

electrically  operated),  of  base  metal;  clasps

 

 

 

8301

and frames with clasps, incorporating locks,

 

 

 

 

of base metal; keys for any of the foregoing

 

 

 

 

articles, of base metal

 

 

 

 

 

 

 

 

 

 

 

 

8510

Shavers,

hair

clippers

and

hair-removing

 

1.8%

 

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-

 

 

 

8511

dynamos,  ignition  coils,  sparking  plugs and

 

1.8%

 

 

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

 

 

 

>

 

 

830101

Industrial locking device

 

1.8%

 

 

 

 

 

 

830102

Automobile locks

 

1.8%

 

 

 

 

 

 

830198

Others made of brass

Kg

2.2%

39.5

 

 

 

 

 
<t8512

 

 

 

 

 

Drawback

Drawback

Tariff Item

 

Description of goods

Unit

cap per unit

 

Rate

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

(2)

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

830199

Others

 

 

 

(excluding

articles

of

heading

8539),

 

1.8%

 

windscreen wipers, defrosters and demisters,

 

 

 

 

 

 

 

of a kind used for cycles or motor vehicles

 

 

 

 

 

 

 

 

 

Portable electric lamps designed to function

 

 

 

8513

by their own source of energy (for example,

 

1.8%

 

dry batteries, accumulators, magnetos), other

 

 

 

 

 

 

 

than lighting equipment of heading 8512

 

 

 

 

 

 

 

 

 

 

 

 

 

 
" width="95"> 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

 

Description of goods

 

 

Unit

cap per unit

 

 

 

Rate

 

 

 

 

 

 

 

       Customs  Revised All Industry Rates(AIRs) of Duty Drawback , Chapter 80-89

 

CUSTOMS (N.T.) Notification No. 07 of 2020 dated 28th January, 2020

Notification no 07/2020 Customs(Non Tariff) date on 28th  January, 2020  

Revised All Industry Rates(AIRs) of Duty Drawback notified.

The extract of CUSTOMS (N.T.) Notification No. 07/2020- CUSTOMS is given below:

 Notification No. 07/2020-CUSTOMS(Non Tariff Notification)

 

Click here Revised All Industry Rates(AIRs) of Duty Drawback ,Chapter 01-05

 

 Click here Revised All Industry Rates(AIRs) of Duty Drawback , Chapter 06-12

 

Click here Revised All Industry Rates(AIRs) of Duty Drawback, Chapter 13-24

 

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

 

Click here Revised All Industry Rates(AIRs) of Duty Drawback, Chapter 32-42

 

Click here Revised All Industry Rates(AIRs) of Duty Drawback , Chapter 43-59

 

Click here Revised All Industry Rates(AIRs) of Duty Drawback, Chapter 60-69

 

Click here  Revised All Industry Rates(AIRs) of Duty Drawback , Chapter 70-79

 

Click here  Revised All Industry Rates(AIRs) of Duty Drawback , Chapter 90-97

 

 

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,

SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

 

Notification No. 07/2020-CUSTOMS (N.T.)

 

New Delhi, the 28th January, 2020

 

G.S.R.        (E). – In exercise of the powers conferred by sub-section (2) of section 75 of the

 

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 6th December, 2018 published videnumber G.S.R. 1180(E), dated the 6th 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)            &nd valign="bottom" width="95">

1.8%

 

 

 

 

 

 

 

Base  metal  mountings,  fittings  and  similar

 

 

 

 

articles   suitable   for   furniture,   doors,

 

 

 

 

staircases,

windows,

blinds,   coachwork,

 

 

 

8302

saddlery,

trunks, chests,

caskets or the like;

 

 

 

base metal hat-racks, hat-pegs, brackets and

 

 

 

 

 

 

 

 

similar  fixtures;  castors  with  moun-tings  of

 

 

 

 

base metal; automatic door closures of base

 

 

 

 

metal

 

 

 

 

 

830201

Brass builder hardware

 

Kg

2.2%

39.5

 

 

 

 

 

 

830298

Others made of brass

 

Kg

2.2%

39.5

 

 

 

 

 

 

 

830299

Others

 

 

 

1.8%

 

 

 

 

 

 

 

Armoured or reinforced safes, strong boxes

 

 

 

8303

and doors and safe deposit lockers for strong-

 

1.8%

 

rooms, cash or deed boxes and the like, of

 

 

 

 

 

 

 

base metal

 

 

 

 

 

Filing  cabinets,  card-index  cabinets,  paper

 

 

 

 

trays,  paper  rests,  pen  trays,  office-stamp

 

 

 

8304

stands and similar office or desk equipment,

 

1.8%

 

 

of base metal, other than office furniture of

 

 

 

 

heading 9403

 

 

 

 

 

Fittings for loose-leaf binders or files, letter

 

 

 

 

clips, letter corners, paper clips, indexing tags

 

 

 

8305

and  similar  office  articles,  of  base  metal;

 

1.8%

 

 

staples  in  strips  (for  example,  for  offices,

 

 

 

 

upholstery, packaging), of base metal

 

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

(2)

 

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

Industrial or laboratory electric furnaces and

 

 

 

 

ovens   (including   those   functioning   by

 

 

 

8514

induction or dielectric loss); other industrial

 

1.8%

 

or   laboratory   equipment   for   the   heat

 

 

 

 

 

 

 

treatment  of  materials  by  induction  or

 

 

 

 

dielectric loss

 

 

 

 

 

 

 

 

Electric  (including  electri-cally  heated  gas),

 

 

 

 

laser or other light or photo beam, ultrasonic,

 

 

 

 

electron beam, magnetic pulse or plasma arc

 

 

 

Bells, gongs and the like, non-electric, of base

 

 

 

8306

metal;  statuettes  and  other  orna-ments,  of

 

 

 

base metal; photo-graph, picture or  similar

 

 

 

 

 

 

 

 

frames, of base metal; mirrors of base metal

 

 

 

 

 

 

 

 

830601

Of brass and other copper alloys

Kg

2.2%

39.5

 

 

 

 

 

 

 

830602

Of copper

 

 

Kg

2.2%

49

 

 

 

 

 

 

830603

Of iron and steel

 

 

1.8%

 

 

 

 

 

 

 

830604

Of aluminium

 

 

1.5%

 

 

 

 

 

 

 

 

830699

Others

 

 

 

1.8%

 

 

 

 

 

 

8307

Flexible tubing of base metal, with or without

 

 

 

fittings

 

 

 

 

 

 

 

 

 

 

 

830701

Aluminium flexible tubing

 

 

1.5%

 

 

 

 

 

 

830799

Others, whether or not coated with PVC

 

1.8%

 

 

 

 

 

 

 

 


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Drawback

Drawback

  

Tariff Item

Description of goods

Unit

cap per unit

  

Rate

  

 

 

 

in Rs. (?)

  

 

 

 

 

  

 

 

 

 

 

  

(1)

(2)

(3)

(4)

(5)

  

 

 

 

 

 

  

 

 

 

 

 

  

 

Clasps, frames with clasps, buckles, buckle-

 

 

 

  

 

clasps,  hooks,  eyes,  eyelets  and  the  like,  of

 

 

 

  

 

base  metal,  of  a  kind  used  for  clothing  or

 

 

 

  

8308

clothing accessories, footwear, jewellery, wrist

 

 

 

  

watches, books, awnings, leather goods, travel

 

 

 

  

 

 

 

 

  

 

goods  or  saddlery  or  for  other  made  up

 

 

 

  

 

articles; tubular or bifurcated rivets, of base

 

 

 

  

 

metal; beads and spangles, of base metal

 

 

 

  

 

 

 

 

 

  

830801

Of Aluminium

 

1.5%

 

  

 

 

 

 

 

  

830899

Others

 

1.8%

 

  

 

 

 

 

 

  

 

Stoppers,  caps  and  lids  (including  crown

 

 

 

  

 

corks,  screw  caps  and  pouring  stoppers),

 

 

 

  

8309

capsules  for  bottles,  threaded  bungs,  bung

 

 

 

 

8515

soldering, brazing or welding machines and

 

1.8%

 

 

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

 

 

 

8516

example hair dryers, hair curlers, curling tong

 

1.8%

 

heaters) and hand dryers; electric smoothing

 

 

 

 

 

 

 

irons;  other electro-thermic  appliances  of  a

 

 

 

 

kind  used  for  domestic  purposes;  electric

 

 

 

 

heating resistors, other than those of heading

 

 

 

 

8545

 

 

 

 

 

 

 
 

 

covers, seals and other packing accessories, of

 

 

 

  

 

base metal

 

 

 

  

830901

Of Aluminium

 

1.5%

 

  

 

 

 

 

 

  

830999

Others

 

1.8%

 

  

 

Sign-plates,  name-plates,  address-plates  and