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Tea , whether or not flavoured New Duty Drawback Rates from Customs.


Duty Drawback Rates Search


HS Code Item Description w.e.f. Unit Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed All Industry Drawback Rate Notes
Drawback Rate Drawback cap per unit in Rs Drawback Rate Drawback cap per unit in Rs
(Chapter 6-14 ) - Section II-Vegetable Products
 
09 Chapter 9: Coffee, Tea, Mate and Spices  
0902 Tea , whether or not flavoured  
090210 Green Tea (not fermented) in immediate packing of a content not exceeding 3 kg:
15-Nov-2016 Kg Fixed 0.15%   1.00%  
 
23-Nov-2015   Fixed 0.15%   Kg 1.00%
 
21-Sep-2013 Fixed Kg   0.30%   1.00%
 
10-Oct-2012 Fixed 0.30%   1.00% Kg  
 
22-Sep-2011 1.00% Fixed     1.00% Kg
 
01-Sep-2008 Not Mentioned in NTF          
 
18-Jul-2007 1.00% Fixed   1.00%    
 
15-Jul-2006 1.00%   Fixed     1.00%
 
05-May-2005       1.00% Fixed
 
090220 Other green tea (not fermented)
15-Nov-2016 0.15%   1.00%   Kg Fixed
 
23-Nov-2015 Fixed 0.15% Kg 1.00%    
 
21-Sep-2013 0.30%     1.00% Kg Fixed
 
10-Oct-2012   Kg 1.00% Fixed   0.30%
 
22-Sep-2011   Kg   1.00% Fixed 1.00%
 
01-Sep-2008   Not Mentioned in NTF        
 
18-Jul-2007     1.00% Fixed 1.00%  
 
15-Jul-2006   1.00% 1.00%     Fixed
 
05-May-2005 1.00%       Fixed
 
090240 Other black tea (fermented) and other partly fermented tea: 15-Nov-2016 1.00% Fixed 0.15% Kg    
 
23-Nov-2015   Kg Fixed   0.15% 1.00%
 
21-Sep-2013 0.30%     Kg 1.00% Fixed
 
10-Oct-2012 0.30% Fixed   Kg   1.00%
 
22-Sep-2011 1.00%   Kg   1.00% Fixed
 
01-Sep-2008     Not Mentioned in NTF      
 
18-Jul-2007   Fixed     1.00% 1.00%
 
15-Jul-2006   Fixed   1.00%   1.00%
 
05-May-2005 1.00% Fixed      
 
090230 Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 k 15-Nov-2016   Kg 1.00% Fixed   0.15%
 
23-Nov-2015 Fixed   0.15% Kg   1.00%
 
21-Sep-2013 0.30% Kg Fixed   1.00%  
 
10-Oct-2012 1.00% 0.30%   Kg Fixed  
 
22-Sep-2011 Kg 1.00%   Fixed 1.00%  
 
01-Sep-2008           Not Mentioned in NTF
 
18-Jul-2007 Fixed   1.00% 1.00%    
 
15-Jul-2006 1.00%       1.00% Fixed
 
05-May-2005 Fixed       1.00%
 
090201 Tea in consumer packs/OTS can including tea bags 15-Nov-2016 Kg 3.9 Fixed 0.70% 11 2.00%
 
23-Nov-2015 16 3.00% 1.00% 5.3 Kg Fixed
 
20-Sep-2010 Fixed 1.00%       1.00%
 
01-Sep-2008 1.50% Fixed   1.50%    
 
090202 Teainconsumerpacks including tea bags (sachets) 15-Nov-2016 3.00% 16 5.3 Fixed 1.00% Kg
 
23-Nov-2015 16 Kg 3.00% Fixed 5.3 1.00%
 
21-Sep-2013 3.00% Kg Fixed 15 1.00% 5
 
20-Sep-2010 Fixed 2.50% 2.50%      
 
01-Sep-2008   2.50%     Fixed 2.50%
 
090299 Others 20-Sep-2010       1.00% Fixed 1.00%
 
01-Sep-2008       1.00% Fixed 1.00%
 
09023010 Contents not exceeding 25 gms 15-Nov-2016   1.00%   Kg Fixed 0.15%
 
23-Nov-2015 0.15% Kg 1.00%     Fixed
 
21-Sep-2013 1.00% Kg Fixed 0.30%    
 
10-Oct-2012 Fixed   0.30%   Kg 1.00%
 
22-Sep-2011 1.00% Fixed 1.00%   Kg  
 
01-Sep-2008       kg. Not Mentioned in NTF  
 
18-Jul-2007   Fixed 1.00%   Kg 1.00%
 
15-Jul-2006 1.00%   1.00% kg.   Fixed
 
05-May-2005     Fixed   kg. 1.00%
 
09023020 Contents exceeding 25 gms but not exceeding 1 kg 15-Nov-2016   Fixed 0.15%   1.00% Kg
 
23-Nov-2015   Fixed Kg   1.00% 0.15%
 
21-Sep-2013   1.00%   Fixed Kg 0.30%
 
10-Oct-2012 Kg   Fixed 0.30%   1.00%
 
22-Sep-2011   1.00% 1.00%   Kg Fixed
 
01-Sep-2008 Not Mentioned in NTF         kg.
 
18-Jul-2007 Fixed 1.00% 1.00%   Kg  
 
15-Jul-2006     Fixed kg. 1.00% 1.00%
 
05-May-2005 kg.   1.00% Fixed    
 
09023030 Black Tea in packets exceeding 1 kg but not exceeding 3 kg 15-Nov-2016 0.15% Kg Fixed 1.00%    
 
23-Nov-2015 Fixed     0.15% Kg 1.00%
 
21-Sep-2013 0.30% Kg   1.00% Fixed  
 
10-Oct-2012   0.30% Kg   1.00% Fixed
 
22-Sep-2011   1.00% Kg 1.00% Fixed  
 
01-Sep-2008   kg.     Not Mentioned in NTF  
 
18-Jul-2007   Kg   1.00% Fixed 1.00%
 
15-Jul-2006 Fixed   1.00%   1.00% kg.
 
05-May-2005 kg. 1.00% Fixed      
 
09023090 Other 15-Nov-2016   Fixed 1.00%   Kg 0.15%
 
23-Nov-2015 Kg Fixed   1.00% 0.15%  
 
10-Oct-2012   1.00% Fixed 0.30%   Kg
 
22-Sep-2011   Kg 1.00% Fixed 1.00%  
 
01-Sep-2008     Not Mentioned in NTF     kg.
 
18-Jul-2007 1.00%   Kg   Fixed 1.00%
 
15-Jul-2006 Fixed 1.00% 1.00%     kg.
 
05-May-2005   Fixed 1.00%   kg.  
 
09024010 Content exceeding 3 kg. but not exceeding 20 kg. 15-Nov-2016     Kg 0.15% Fixed 1.00%
 
23-Nov-2015 Fixed 0.15%     Kg 1.00%
 
21-Sep-2013   Kg 0.30% Fixed 1.00%  
 
10-Oct-2012 0.30%   Kg 1.00%   Fixed
 
22-Sep-2011   Kg   1.00% Fixed 1.00%
 
01-Sep-2008       kg. Not Mentioned in NTF  
 
18-Jul-2007   1.00% 1.00% Kg Fixed  
 
15-Jul-2006 1.00%   kg. 1.00%   Fixed
 
05-May-2005   1.00%   kg. Fixed  
 
09024020 Black Tea, leaf in bulk 15-Nov-2016 Kg 1.00% Fixed   0.15%  
 
23-Nov-2015 Kg   1.00% Fixed   0.15%
 
21-Sep-2013 1.00% Fixed     0.30% Kg
 
10-Oct-2012   Kg   Fixed 0.30% 1.00%
 
22-Sep-2011 1.00%   Fixed 1.00%   Kg
 
01-Sep-2008   kg.     Not Mentioned in NTF  
 
18-Jul-2007   1.00% 1.00%   Kg Fixed
 
15-Jul-2006 kg.   1.00% Fixed 1.00%  
 
05-May-2005       1.00% kg. Fixed
 
09024030 Black Tea, dust in bulk 15-Nov-2016   1.00% Kg 0.15% Fixed  
 
23-Nov-2015 1.00%   Kg   Fixed 0.15%
 
21-Sep-2013 Kg Fixed 0.30%     1.00%
 
10-Oct-2012 Fixed   0.30%   1.00% Kg
 
22-Sep-2011 Kg Fixed 1.00%     1.00%
 
01-Sep-2008       kg. Not Mentioned in NTF  
 
18-Jul-2007 Fixed 1.00%   Kg 1.00%  
 
15-Jul-2006   1.00% kg.   Fixed 1.00%
 
05-May-2005 Fixed   kg. 1.00%    
 
09024040 Tea bags 15-Nov-2016   1.00% Kg   Fixed 0.15%
 
23-Nov-2015 Fixed Kg   1.00% 0.15%  
 
21-Sep-2013 1.00% Fixed Kg   0.30%  
 
10-Oct-2012 Fixed 0.30%   1.00% Kg  
 
22-Sep-2011 1.00%   Kg Fixed   1.00%
 
01-Sep-2008         kg. Not Mentioned in NTF
 
18-Jul-2007 1.00%     Kg Fixed 1.00%
 
15-Jul-2006   Fixed kg. 1.00% 1.00%  
 
05-May-2005   Fixed 1.00%   kg.  
 
09024050 Black Tea, agglomerated in the form such as ball, brick and tablets 15-Nov-2016 Kg Fixed 1.00%     0.15%
 
23-Nov-2015   0.15%   1.00% Kg Fixed
 
21-Sep-2013 1.00%     0.30% Fixed Kg
 
10-Oct-2012 Kg   Fixed   0.30% 1.00%
 
22-Sep-2011 Fixed     1.00% Kg 1.00%
 
01-Sep-2008   Not Mentioned in NTF kg.      
 
18-Jul-2007 Kg   1.00% Fixed 1.00%  
 
15-Jul-2006   1.00%   1.00% kg. Fixed
 
05-May-2005 1.00% Fixed       kg.
 
09024060 Black Tea waste 15-Nov-2016 0.15% Fixed   Kg 1.00%  
 
23-Nov-2015   1.00% 0.15%   Kg Fixed
 
21-Sep-2013   Kg 0.30% Fixed 1.00%  
 
10-Oct-2012 Fixed 0.30%   Kg   1.00%
 
22-Sep-2011   Kg 1.00% Fixed 1.00%  
 
01-Sep-2008   Not Mentioned in NTF     kg.  
 
18-Jul-2007 1.00%   Kg   Fixed 1.00%
 
15-Jul-2006 1.00% 1.00%     kg. Fixed
 
05-May-2005   kg.     Fixed 1.00%
 
09024090 Other 15-Nov-2016 0.15% Kg     1.00% Fixed
 
23-Nov-2015 Fixed   0.15% 1.00%   Kg
 
21-Sep-2013 Kg 1.00% Fixed 0.30%    
 
10-Oct-2012 Kg   1.00% Fixed   0.30%
 
22-Sep-2011   Kg   1.00% Fixed 1.00%
 
01-Sep-2008 kg.   Not Mentioned in NTF      
 
18-Jul-2007 1.00% 1.00%   Fixed Kg  
 
15-Jul-2006 1.00%   1.00% kg. Fixed  
 
05-May-2005   kg. 1.00% Fixed    
 
09022010 Green Tea in packets exceeding content 3 kg but not exceeding 20 kg 15-Nov-2016   Fixed 0.15%   1.00% Kg
 
23-Nov-2015   Fixed Kg   1.00% 0.15%
 
21-Sep-2013 0.30%   1.00%   Fixed Kg
 
10-Oct-2012 1.00% Kg   Fixed 0.30%  
 
22-Sep-2011 Kg   1.00% 1.00%   Fixed
 
01-Sep-2008 kg.   Not Mentioned in NTF      
 
18-Jul-2007 Fixed 1.00% 1.00%   Kg  
 
15-Jul-2006 1.00%     kg. Fixed 1.00%
 
05-May-2005   kg.   1.00% Fixed  
 
09022020 Green Tea in bulk 15-Nov-2016     0.15% Fixed Kg 1.00%
 
23-Nov-2015 Fixed   0.15%   Kg 1.00%
 
21-Sep-2013 0.30%   1.00% Kg Fixed  
 
10-Oct-2012   0.30% Kg   1.00% Fixed
 
22-Sep-2011   1.00% Kg 1.00% Fixed  
 
01-Sep-2008     kg.     Not Mentioned in NTF
 
18-Jul-2007 Fixed   1.00% Kg   1.00%
 
15-Jul-2006 kg. Fixed   1.00%   1.00%
 
05-May-2005   kg. 1.00% Fixed    
 
09022030 Green Tea agglomerated in the forms such as ball, brick and tablets 15-Nov-2016 0.15%   Fixed 1.00%   Kg
 
23-Nov-2015   Kg Fixed 0.15%   1.00%
 
21-Sep-2013 1.00%     Kg 0.30% Fixed
 
10-Oct-2012 Kg   Fixed 0.30% 1.00%  
 
22-Sep-2011 1.00% Fixed 1.00%     Kg
 
01-Sep-2008   kg.   Not Mentioned in NTF    
 
18-Jul-2007 1.00%   Kg   Fixed 1.00%
 
15-Jul-2006     kg. Fixed 1.00% 1.00%
 
05-May-2005   Fixed 1.00%   kg.  
 
09022040 Green Tea waste 15-Nov-2016 1.00% Fixed   0.15% Kg  
 
23-Nov-2015 1.00% Kg   Fixed   0.15%
 
21-Sep-2013 1.00% Fixed 0.30%     Kg
 
10-Oct-2012 1.00% 0.30% Fixed   Kg  
 
22-Sep-2011 Fixed 1.00%   Kg   1.00%
 
01-Sep-2008   kg.   Not Mentioned in NTF    
 
18-Jul-2007   Kg Fixed   1.00% 1.00%
 
15-Jul-2006 kg.   1.00% Fixed   1.00%
 
05-May-2005     kg. 1.00%   Fixed
 
09022090 Other 15-Nov-2016 0.15% Fixed 1.00%     Kg
 
23-Nov-2015 Fixed 0.15% 1.00%   Kg  
 
21-Sep-2013     Fixed Kg 1.00% 0.30%
 
10-Oct-2012   Fixed 0.30%   Kg 1.00%
 
22-Sep-2011   Kg   Fixed 1.00% 1.00%
 
01-Sep-2008         kg. Not Mentioned in NTF
 
18-Jul-2007     1.00% 1.00% Kg Fixed
 
15-Jul-2006 Fixed 1.00%   kg. 1.00%  
 
05-May-2005     1.00% kg. Fixed  
 
09021010 Contents not exceeding 25 gms 15-Nov-2016   Kg 0.15%   Fixed 1.00%
 
23-Nov-2015 1.00%   Kg Fixed 0.15%  
 
21-Sep-2013 0.30% Fixed 1.00%     Kg
 
10-Oct-2012   Kg   Fixed 0.30% 1.00%
 
22-Sep-2011 Kg 1.00% Fixed 1.00%    
 
01-Sep-2008     kg.   Not Mentioned in NTF  
 
18-Jul-2007 Fixed 1.00%     1.00% Kg
 
15-Jul-2006 1.00%     kg. Fixed 1.00%
 
05-May-2005   kg.     Fixed 1.00%
 
09021020 Contents exceeding 25 gms but not exceeding 1 kg 15-Nov-2016 Kg   1.00% Fixed   0.15%
 
23-Nov-2015 0.15%   1.00% Kg   Fixed
 
21-Sep-2013 Kg 1.00% Fixed 0.30%    
 
10-Oct-2012 Kg   1.00% 0.30% Fixed  
 
22-Sep-2011   1.00% Fixed 1.00%   Kg
 
01-Sep-2008 Not Mentioned in NTF       kg.  
 
18-Jul-2007   Kg Fixed   1.00% 1.00%
 
15-Jul-2006 Fixed   1.00% 1.00% kg.  
 
05-May-2005   Fixed     kg. 1.00%
 
09021030 Contents exceeding 1 kg but not exceeding 3 kg 15-Nov-2016 Kg Fixed 0.15% 1.00%    
 
23-Nov-2015 Kg   Fixed 0.15% 1.00%  
 
21-Sep-2013 1.00%     Fixed Kg 0.30%
 
10-Oct-2012   Fixed 0.30%   Kg 1.00%
 
22-Sep-2011 1.00%     Kg Fixed 1.00%
 
01-Sep-2008 Not Mentioned in NTF kg.        
 
18-Jul-2007 Fixed     1.00% 1.00% Kg
 
15-Jul-2006   kg. 1.00%   Fixed 1.00%
 
05-May-2005 kg. Fixed       1.00%
 
09021090 Other 15-Nov-2016     0.15% Kg 1.00% Fixed
 
23-Nov-2015 1.00% Fixed   0.15% Kg  
 
21-Sep-2013 0.30% Kg Fixed   1.00%  
 
10-Oct-2012 1.00% 0.30%   Kg Fixed  
 
22-Sep-2011   Kg 1.00%   Fixed 1.00%
 
01-Sep-2008   Not Mentioned in NTF       kg.
 
18-Jul-2007   Kg Fixed   1.00% 1.00%
 
15-Jul-2006 1.00% Fixed 1.00%   kg.  
 
05-May-2005 kg. Fixed     1.00%  
 

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What is New?

Date: 28-02-2025
Notification No. 12/2025-CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg.

Date: 14-02-2025
Notification No. 10/2025-CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg.

Date: 13-02-2025
Notification No. 14/2025-Customs
Seeks to amend Notification 11/2021-Customs dated 01.02.2021 to amend AIDC rate on Bourbon whiskey

Date: 11-02-2025
NOTIFICATION No. 09/2025–Central Tax
Seeks to bring rules 2, 8, 24, 27, 32, 37, 38 of the CGST (Amendment) Rules, 2024 in to force

Date: 03-02-2025
[F. No. CBIC-190354/236/2021-TRU]
Corrigendum to Notification No. 50 of 2024 Customs, dated the 30th December, 2024.

Date: 01-02-2025
Notification No. 13/2025-Customs
Seeks to further amend notification No. 153/94-Customs dated the 13 th July, 1994.

Date: 01-02-2025
Notification No. 12/2025-Customs
Seeks to further amend notification No. 19/2019 dated 06 th July 2019.

Date: 01-02-2025
Notification No. 11/2025 – Customs
Seeks to further amend notification No. 25/2002-Customs, dated the 1st March, 2002 so as to add capital goods to the already existing list of capital goods exempted from basic customs duty for manufacture of lithium-ion battery of mobile phones and electrically operated vehicles.

Date: 01-02-2025
Notification No. 09/2025-Customs
Seeks to further amend notification No. 16/2017-Customs, dated the 20 th April, 2017 so to exempt certain drugs for supply under Patient Assistance Programme run by specified pharmaceutical companies.

Date: 01-02-2025
Notification No. 07/2025-Customs
Seeks to further amend notification No. 11/2018-Customs dated 02 th February, 2018 so as to exempt specified goods from the whole of levy of Social Welfare Surcharge.



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