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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 , Chap;
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Drawback
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Drawback
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Tariff Item
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Description of goods
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Unit
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cap per unit
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Rate
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in Rs. (?)
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lign="bottom" width="24">
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8524
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Deleted
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Transmission
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apparatus
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for
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radio-
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broadcasting or television, whether or not
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8525
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incorporating
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reception apparatus or
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sound
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1%
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recording
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or
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reproducing
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apparatus;
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television cameras, digital cameras and video
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camera recorders
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(1)
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(2)
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(3)
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(4)
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(5)
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Air conditioning machines, comprising a
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72">
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Machines and mechanical appliances having
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8479
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individual functions, not specified or included
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1.6%
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elsewhere in this Chapter
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Moulding boxes for metal foundry; mould
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8480
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bases; moulding patterns; moulds for metal
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1.6%
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(other than ingot moulds), metal carbides,
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871202
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having multi-speed chain wheel and crank with
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1 No.
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8.6%
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463.7
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multi-speed free wheel, with or without
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accessories
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871203
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Mountain terrain bicycle with multi speed gear
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1 No.
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8.2%
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323
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with or without accessories
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871204
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Delivery tricycle for goods/Cycle rickshaws
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1 No.
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2%
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68.3
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871299
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Others
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1 No.
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2%
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68.3
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Carriages for disabled persons, whether or
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8713
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not motorised or otherwise mechanically
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2%
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propelled
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8714
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Parts and accessories of vehicles of headings
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8711 to 8713
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871401
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BB axle
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100 Pcs
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2%
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61
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871402
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BB Cup set of 3
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1 Set
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2%
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0.6
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871403
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Deleted
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871404
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Brake set
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1 Set
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2%
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3.2
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871405
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Chain
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100 Pcs
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2%
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142
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871406
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Chain Adjuster
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Pair
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2%
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0.1
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871407
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Single speed Chain wheel and Crank (Crank
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1 Set
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2%
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3.1
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made of steel)
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871408
h="75">
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glass, mineral materials, rubber or plastics
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Taps, cocks, valves and similar appliances for
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8481
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pipes, boilers
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shells, tanks,
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vats
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or
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the like,
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including pressure-reducing valves and
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thermostatically controlled valves
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848101
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Pressure
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reducing valves,
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thermostatically
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1.6%
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controlled valves
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848102
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Others of brass
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Kg
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2.2%
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26.6
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848103
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Others of gun-metal
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1.6%
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848199
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Others
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Cotter pin-Set of 2
1 Set
2%
0.1
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871409
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Frame made of steel with or without BB cup and
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Piece
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2%
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17
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axle
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871410
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Fork
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100 Pcs
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2%
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531
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871411
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Fork Fitting
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1 Set
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2%
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0.9
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871412
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Free wheel single speed
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100 Pcs
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2%
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104
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motor-driven fan and elements for changing
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8415
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the
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temperature
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and
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humidity,
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including
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1.6%
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those machines in which the humidity cannot
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be separately regulated
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Furnace burners for liquid fuel, for pulverised
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solid fuel or for gas; mechanical stokers,
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8416
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including
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their
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mechanical
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grates,
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1.6%
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mechanical ash dischargers and similar
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appliances
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8417
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Industrial or laboratory furnaces and ovens,
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1.6%
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including incinerators, non-electric
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Refrigerators, freezers and other refrigerating
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8418
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or freezing
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equipment, electric or other; heat
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1.6%
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pumps other than air conditioning machines
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of heading 8415
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Machinery, plant or laboratory equipment,
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whether or not electrically heated (excluding
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furnaces, ovens and other equipment of
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heading 8514), for the treatment of materials
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Radar apparatus, radio navigational aid
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8526
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apparatus
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and
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radio
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remote
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control
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1%
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apparatus
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Reception apparatus for radio-broadcasting"19"> |
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871413
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Handle bar made of steel
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1 Set
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2%
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5.4
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871414
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Handle stem made of steel
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100 Pcs
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2%
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101.6
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871415
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Hub (front or rear) made of steel
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100 Pcs
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2%
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128
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871416
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Lamp bracket
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1.6%
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8482
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Ball or roller bearings
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1.6%
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Transmission shafts (including cam shafts and
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crank shafts) and cranks; bearing housings
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and plain shaft bearings; gears and gearing;
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8483
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ball or roller screws; gear boxes and other
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1.6%
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speed changers, including torque converters;
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flywheels and pulleys, including pulley blocks;
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clutches
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and
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shaft
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couplings
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(including
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Drawback
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Drawback
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Tariff Item
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Description of goods
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Unit
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cap per unit
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100 Pcs
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2%
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42
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871417
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Mudguard (pair)
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Pair
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2%
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3.8
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871418
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Pedal (pair)
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Pair
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2%
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1.5
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871419
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Rim (pair) made of steel
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Pair
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2%
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6.4
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871420
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Saddle
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100 Pcs
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2%
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332
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871421
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Seat Pillar
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100 Pcs
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2%
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41
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871422
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Spokes set of 144 pieces
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1 Set
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2%
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4
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Rate
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Drawback
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Drawback
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Tariff Item
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in Rs. (?)
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(1)
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(2)
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(3)
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(4)
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(5)
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universal joints)
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Gaskets an,
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8527
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whether
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or
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not
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combined,
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in
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the
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same
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1%
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housing, with sound recording or reproducing
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apparatus or a clock
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Monitors and
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projectors, not incorporating
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television
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reception
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apparatus;
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reception
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8528
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apparatus
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for
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television,
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whether or not
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by a process involving a change of
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8419
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temperature
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such
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as
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heating,
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cooking,
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1.6%
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roasting,
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distilling,
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rectifying,
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sterilising
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pasteurising,
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steaming,
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drying, evaporating,
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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%
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Base metal mountings, fittings and similar
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articles suitable for furniture, doors,
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staircases,
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windows,
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blinds, coachwork,
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8302
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saddlery,
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vapourising, condensing or cooling, other than
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machinery or plant of a kind used for
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domestic purposes; instantaneous or storage
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water heaters, non-electric
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Calendering or other rolling machines, other
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8420
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than
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for
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metals
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or
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glass, and
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cylinders
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1.6%
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therefor
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ottom" width="75">
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1%
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incorporating radio-broadcast receivers or
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sound or video recording or reproducing
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apparatus
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8529
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Parts suitable
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for use solely
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or principally
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1%
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with the apparatus of headings 8525 to 8528
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Electrical signaling, safety or traffic control
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equipment for railways, tramways, roads,
|
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8530
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inland waterways, parking facilities, port
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1.8%
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installations or airfields (other than those of
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heading 8608)
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Drawback
|
Drawback
|
Tariff Item
|
|
Description of goods
|
|
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Unit
|
cap per unit
|
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Rate
|
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in Rs. (?)
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(1)
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(2)
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(3)
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(4)
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(5)
|
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Electric sound or visual signalling apparatus
|
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|
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
|
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|
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Dish washing machines; machinery for
|
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cleaning or drying bottles or other containers;
|
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|
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|
machinery for filling, closing, sealing or
|
|
|
|
8422
|
labelling bottles, cans, boxes, bags or other
|
|
1.6%
|
|
containers; machinery for capsuling bottles,
|
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|
|
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|
jars, tubes and similar containers; other
|
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packing or wrapping machinery (inclu-ding
|
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heat-shrink wrapping machinery); machinery
|
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heading 8512 or 8530
|
|
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|
8532
|
Electrical
|
capacitors,
|
fixed,
|
variable
|
or
|
|
1%
|
|
adjustable (pre-set)
|
|
|
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|
d similar joints of metal sheeting
|
|
|
|
|
combined with other material or of two or
|
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|
|
|
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
|
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|
|
similar packings; mechanical seals
|
|
|
|
|
|
|
|
Description of goods
|
|
Unit
|
cap per unit
|
|
|
|
Rate
|
|
|
|
|
|
|
|
in Rs. (?)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(1)
|
|
(2)
|
|
|
(3)
|
(4)
|
(5)
|
|
|
|
|
|
|
|
|
|
|
|
|
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
|
|
|
|
|
|
|
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. (?)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(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/Untinned
|
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
|
|
|
|
|
|
|
|
|
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
|
|
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
|
1.8%
|
|
|
|
|
|
|
|
|
|
|
|
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
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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
|
|
|
|
|
|
|
|
|
|
|
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
|
|
|
|
|
|
|
|
|
|
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%
|
|
th="332">
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
|
|
|
|
|
|
|
|
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
|
2%
|
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%
|
|
|
|
|
|
|
|
|
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,
|
|
|
|
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
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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
|
|
|
|
|
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
|
|
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
|
|
|
|
|
|
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
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
<" valign="bottom" width="180">
incubators and brooders
|
|
|
|
|
|
|
|
|
|
|
|
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
|
|
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
|
|
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
|
|
|
|
|
|
|
|
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)
|
|
|
|
|
|
|
|
|
|
|
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
|
|
|
|
|
|
|
|
|
|
|
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 – 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. (?)
|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(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
|
|
|
|
|
|
|
|
 strong>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
|
|
|
|
|
|
|
|
|
|
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
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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
|
|
|
|
|
|
|
|
|
|
|
|
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
|
|
|
|
|
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)
|
|
|
|
|
|
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
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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)  ng>(4)
|
(5)
|