|
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<
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Drawback
|
Drawback
|
Tariff Item
|
|
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|
Description of goods
|
|
|
Unit
|
cap per unit
|
|
|
|
|
|
Rate
|
|
|
|
|
|
|
|
|
|
|
|
in Rs. (?)
|
|
|
|
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|
|
|
lign="bottom" width="24">
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
8524
|
Deleted
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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
|
|
|
|
|
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
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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%
|
&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
|
|
|
|
|
|
|
|
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
|
|
|
|
|
|
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. (?)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(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;
|
|
|
|
|
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
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
heading 8512 or 8530
|
|
|
|
|
|
|
|
|
8532
|
Electrical
|
capacitors,
|
fixed,
|
variable
|
or
|
|
1%
|
|
adjustable (pre-set)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
>
|
|
|
|
|
|
|
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%
|
|
|
|
|
|
|
|
|
|
|
|
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
| ttom" width="95">
|
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 and 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)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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
|
|
|
|
|
|
|
|
|
|
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%
|
|
d>
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
|
|
|
|
|
|
|
|
|
|
|
|
|
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,
|
|
|
|
|
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
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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
|
|
|
|
|
|
|
|
|
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) The term “dyed” in relation to textile materials in Chapters 54 and 55 shall include “printed or bleached or melange”.
(15) In respect of the tariff items in Chapters 60, 61, 62 and 63 of the said Schedule, the blend containing cotton and man-made fibre shall mean that content of man-made fibre in it shall be more than 15% but less than 85% by weight and the blend containing wool and man-made fibre shall mean that content of man-made fibre in it shall be more than 15% but less than 85% by weight. The garment or made-up of cotton or wool or man-made fibre or silk shall mean that the content in it of the respective fibre is 85% or more by weight.
(16) The term “shirts” in relation to Chapters 61 and 62 of the said Schedule shall include “shirts with hood”.
(17) In respect of the tariff items appearing in Chapter 64 of the said Schedule, leather shoes, boots or half boots for adult shall comprise the following sizes, namely : -
(i) French point or Paris point or Continental Size above 33;
(ii) English or UK adult size 1 and above; and
(ii) American or USA adult size 1 and above.
(18) In respect of the tariff items appearing in Chapter 64 of the said Schedule, leather shoes, boots or half boots for children shall comprise the following sizes, namely :-
(i) French point or Paris point or Continental Size upto 33;
(ii) English or UK children size upto 13; and
(iii) American or USA children size upto 13.
(19) The drawback rates specified in the said Schedule against tariff items 711301, 711302 and 711401 shall apply only to goods exported by airfreight, post parcel or authorised courier through the Custom Houses as specified in para 4.71 of the Hand Book of Procedures, 2015-2020 published videPublic Notice No. 1/2015-2020, dated the 1st April, 2015 of the Government of India in the Ministry of Commerce and Industry, after examination by the Customs Appraiser or Superintendent to ascertain the quality of gold or silver and the quantity of net content of gold or silver in the gold jewellery or silver jewellery or silver articles. The free on board value of any consignment through authorised courier shall not exceed rupees twenty lakhs.
(20) The drawback rates specified in the said Schedule against tariff items 711301, 711302 and 711401 shall not be applicable to goods manufactured or exported in discharge of export obligation against any Scheme of the relevant Foreign Trade Policy of the Government of India which provides for duty free import or replenishment or procurement from local sources of gold or silver.
(21) “Vehicles” of Chapter 87 of the said Schedule shall comprise completely built unit or completely knocked down (CKD) unit or semi knocked down (SKD) unit.
- All claims for duty drawback at the rates of drawback notified herein shall be filed with reference to the tariff items and descriptions of goods shown in columns (1) and (2) of the said Schedule respectively. Where, in respect of the export product, the rate of drawback specified in the said Schedule is Nil or is not applicable, the rate of drawback may be fixed, on an application by an individual manufacturer or exporter in accordance with the said rules. Where the claim for duty drawback is filed with reference to tariff item of the said Schedule and it is for the rate of drawback specified herein, an application, as referred under sub-rule (1) of rule 7 of the said rules shall not be admissible.
- The amount referred in sub-rule (3) of rule 7 of the said rules, relating to provisional drawback amount as may be specified by the Central Government, shall be equivalent to the drawback rate and drawback cap shown in column (4) and (5) in the said Schedule for the tariff item corresponding to the export goods, if applicable, and determined as if it were a claim for duty drawback filed with reference to such rate and cap.
- This notification shall come into force on the 4th day of February, 2020.
|
CHAPTER – 80
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|
|
|
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
|
|
|
|
|
|
|
|
|
|
|
|
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)
|
|
|
|
|
(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
|
|
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
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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,
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Drawback
|
Drawback
|
|
Tariff Item
|
|
Description of goods
|
|
|
|
Unit
|
cap per unit
|
|
|
|
|
|
Rate
|
|
|
|
|
|
|
|
|
|
|
|
|
in Rs. (?)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(1)
|
|
|
|
(2)
|
|
|
|
|
|
(3)
|
(4)
|
(5)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
horticulture or forestry
|
|
|
|
|
|
|
|
|
|
|
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
|
|
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
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
95">
|
|