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 16 -24 ) - Section IV-Prepared Foodstuffs; Beverages, Spirits and Vinegar; Tobacco and Manufactured Tabacco substitutes
|
|
19 |
Chapter 19: Preparations of Cereals, Flour, Starch or Milk; Pastry Cooks' Products |
  |
1905 |
Bread, Pastry, Cakes, Biscuits And Other Bakers’ Wares, Whether Or Not Containing Cocoa; Communion Wafers, Empty Cachets Of A Kind Suitable For Pharmaceutical Use, Sealing Wafers, Rice Paper And Similar Products |
  |
190532 |
Waffles and wafers: Communion wafers:
|
22-Sep-2011 |
1.00% |
Kg |
Fixed |
1.00% |
|
|
|
  |
01-Sep-2008 |
|
|
Fixed |
1.00% |
1.00% |
|
|
  |
18-Jul-2007 |
|
1.00% |
|
|
1.00% |
Fixed |
|
  |
15-Jul-2006 |
|
1.00% |
Fixed |
|
|
1.00% |
|
  |
05-May-2005 |
|
|
|
|
|
Not Mentioned in NTF |
|
  |
190501 |
Biscuits
|
15-Nov-2016 |
1.00% |
Fixed |
1.00% |
Kg |
|
|
|
  |
23-Nov-2015 |
Kg |
Fixed |
1.00% |
|
|
1.00% |
|
  |
190599 |
Others |
15-Nov-2016 |
|
1.00% |
Kg |
|
0.15% |
Fixed |
|
  |
23-Nov-2015 |
1.00% |
0.15% |
Kg |
|
Fixed |
|
|
  |
190590 |
Other: |
22-Sep-2011 |
|
Kg |
1.00% |
Fixed |
1.00% |
|
|
  |
01-Sep-2008 |
|
|
Fixed |
|
1.00% |
1.00% |
|
  |
18-Jul-2007 |
|
1.00% |
Fixed |
|
|
1.00% |
|
  |
15-Jul-2006 |
|
Fixed |
|
1.00% |
|
1.00% |
|
  |
05-May-2005 |
|
|
|
|
|
Not Mentioned in NTF |
|
  |
19059010 |
Pastries and cakes |
15-Nov-2016 |
|
0.15% |
|
Kg |
1.00% |
Fixed |
|
  |
23-Nov-2015 |
Fixed |
0.15% |
Kg |
1.00% |
|
|
|
  |
21-Sep-2013 |
0.30% |
Fixed |
1.00% |
|
|
Kg |
|
  |
22-Sep-2011 |
|
Fixed |
1.00% |
|
1.00% |
Kg |
|
  |
01-Sep-2008 |
kg. |
1.00% |
|
Fixed |
1.00% |
|
|
  |
18-Jul-2007 |
1.00% |
Fixed |
1.00% |
|
Kg |
|
|
  |
15-Jul-2006 |
1.00% |
Fixed |
1.00% |
|
|
kg. |
|
  |
05-May-2005 |
kg. |
Not Mentioned in NTF |
|
|
|
|
|
  |
19059020 |
Biscuits not elsewhere specified or included |
15-Nov-2016 |
1.00% |
|
|
Kg |
0.15% |
Fixed |
|
  |
23-Nov-2015 |
|
1.00% |
|
Kg |
0.15% |
Fixed |
|
  |
21-Sep-2013 |
Kg |
1.00% |
Fixed |
|
|
0.30% |
|
  |
22-Sep-2011 |
1.00% |
|
|
1.00% |
Kg |
Fixed |
|
  |
01-Sep-2008 |
Fixed |
1.00% |
1.00% |
|
kg. |
|
|
  |
18-Jul-2007 |
|
1.00% |
Kg |
1.00% |
Fixed |
|
|
  |
15-Jul-2006 |
kg. |
1.00% |
Fixed |
|
1.00% |
|
|
  |
05-May-2005 |
|
|
kg. |
|
Not Mentioned in NTF |
|
|
  |
19059030 |
Extruded or expanded products, savoury or salted |
15-Nov-2016 |
|
Fixed |
|
1.00% |
0.15% |
Kg |
|
  |
23-Nov-2015 |
Fixed |
|
0.15% |
Kg |
|
1.00% |
|
  |
21-Sep-2013 |
1.00% |
|
|
Kg |
0.30% |
Fixed |
|
  |
22-Sep-2011 |
Kg |
Fixed |
|
1.00% |
|
1.00% |
|
  |
01-Sep-2008 |
1.00% |
|
kg. |
|
1.00% |
Fixed |
|
  |
18-Jul-2007 |
|
1.00% |
|
Kg |
Fixed |
1.00% |
|
  |
15-Jul-2006 |
|
|
kg. |
1.00% |
1.00% |
Fixed |
|
  |
05-May-2005 |
kg. |
|
|
|
|
Not Mentioned in NTF |
|
  |
19059040 |
Papad |
15-Nov-2016 |
|
|
Kg |
Fixed |
0.15% |
1.00% |
|
  |
23-Nov-2015 |
Kg |
|
|
Fixed |
0.15% |
1.00% |
|
  |
21-Sep-2013 |
Kg |
1.00% |
Fixed |
|
|
0.30% |
|
  |
22-Sep-2011 |
1.00% |
|
|
1.00% |
Fixed |
Kg |
|
  |
01-Sep-2008 |
1.00% |
|
kg. |
|
Fixed |
1.00% |
|
  |
18-Jul-2007 |
Fixed |
|
|
1.00% |
1.00% |
Kg |
|
  |
15-Jul-2006 |
kg. |
1.00% |
|
Fixed |
1.00% |
|
|
  |
05-May-2005 |
|
|
Not Mentioned in NTF |
|
kg. |
|
|
  |
19059090 |
Other |
15-Nov-2016 |
Kg |
0.15% |
Fixed |
1.00% |
|
|
|
  |
23-Nov-2015 |
1.00% |
Fixed |
|
|
0.15% |
Kg |
|
  |
21-Sep-2013 |
|
|
1.00% |
Kg |
Fixed |
0.30% |
|
  |
22-Sep-2011 |
Kg |
|
1.00% |
Fixed |
1.00% |
|
|
  |
01-Sep-2008 |
Fixed |
kg. |
|
1.00% |
1.00% |
|
|
  |
18-Jul-2007 |
|
|
Fixed |
1.00% |
Kg |
1.00% |
|
  |
15-Jul-2006 |
|
|
1.00% |
kg. |
Fixed |
1.00% |
|
  |
05-May-2005 |
|
|
|
kg. |
Not Mentioned in NTF |
|
|
  |
19053211 |
Coated with chocolate or containing chocolate |
15-Nov-2016 |
1.00% |
|
|
Kg |
Fixed |
0.15% |
|
  |
23-Nov-2015 |
1.00% |
Kg |
|
|
0.15% |
Fixed |
|
  |
21-Sep-2013 |
|
0.30% |
Kg |
1.00% |
Fixed |
|
|
  |
22-Sep-2011 |
1.00% |
Fixed |
Kg |
|
1.00% |
|
|
  |
01-Sep-2008 |
1.00% |
Fixed |
1.00% |
|
kg. |
|
|
  |
18-Jul-2007 |
1.00% |
|
|
1.00% |
Kg |
Fixed |
|
  |
15-Jul-2006 |
1.00% |
1.00% |
Fixed |
|
|
kg. |
|
  |
05-May-2005 |
Not Mentioned in NTF |
kg. |
|
|
|
|
|
  |
19053219 |
Other |
15-Nov-2016 |
Kg |
0.15% |
Fixed |
1.00% |
|
|
|
  |
23-Nov-2015 |
Kg |
1.00% |
Fixed |
|
|
0.15% |
|
  |
21-Sep-2013 |
|
|
1.00% |
Kg |
Fixed |
0.30% |
|
  |
22-Sep-2011 |
Kg |
1.00% |
|
|
1.00% |
Fixed |
|
  |
01-Sep-2008 |
Fixed |
1.00% |
1.00% |
|
kg. |
|
|
  |
18-Jul-2007 |
Kg |
Fixed |
|
|
1.00% |
1.00% |
|
  |
15-Jul-2006 |
1.00% |
|
kg. |
1.00% |
|
Fixed |
|
  |
05-May-2005 |
|
|
|
Not Mentioned in NTF |
|
kg. |
|
  |
19053290 |
Other |
15-Nov-2016 |
Kg |
|
1.00% |
Fixed |
|
0.15% |
|
  |
23-Nov-2015 |
|
|
1.00% |
Kg |
Fixed |
0.15% |
|
  |
21-Sep-2013 |
Fixed |
|
0.30% |
|
1.00% |
Kg |
|
  |
22-Sep-2011 |
Kg |
|
1.00% |
Fixed |
1.00% |
|
|
  |
01-Sep-2008 |
|
kg. |
Fixed |
|
1.00% |
1.00% |
|
  |
18-Jul-2007 |
1.00% |
|
|
Fixed |
1.00% |
Kg |
|
  |
15-Jul-2006 |
1.00% |
|
|
1.00% |
Fixed |
kg. |
|
  |
05-May-2005 |
kg. |
Not Mentioned in NTF |
|
|
|
|
|
  |
19054000 |
Rusks, toasted bread and similar toasted products |
15-Nov-2016 |
0.15% |
Fixed |
1.00% |
|
Kg |
|
|
  |
23-Nov-2015 |
|
1.00% |
0.15% |
Kg |
|
Fixed |
|
  |
21-Sep-2013 |
|
|
Fixed |
0.30% |
Kg |
1.00% |
|
  |
22-Sep-2011 |
|
|
1.00% |
Kg |
1.00% |
Fixed |
|
  |
01-Sep-2008 |
|
|
1.00% |
1.00% |
kg. |
Fixed |
|
  |
18-Jul-2007 |
Kg |
1.00% |
1.00% |
Fixed |
|
|
|
  |
15-Jul-2006 |
|
Fixed |
kg. |
1.00% |
|
1.00% |
|
  |
05-May-2005 |
Not Mentioned in NTF |
|
|
|
|
kg. |
|
  |
19051000 |
Crispbread |
15-Nov-2016 |
Fixed |
|
0.15% |
|
Kg |
1.00% |
|
  |
23-Nov-2015 |
|
|
Fixed |
0.15% |
Kg |
1.00% |
|
  |
21-Sep-2013 |
Kg |
0.30% |
Fixed |
1.00% |
|
|
|
  |
22-Sep-2011 |
Fixed |
1.00% |
|
|
Kg |
1.00% |
|
  |
01-Sep-2008 |
1.00% |
kg. |
Fixed |
|
|
1.00% |
|
  |
18-Jul-2007 |
|
|
1.00% |
Kg |
1.00% |
Fixed |
|
  |
15-Jul-2006 |
|
Fixed |
kg. |
1.00% |
|
1.00% |
|
  |
05-May-2005 |
|
|
kg. |
Not Mentioned in NTF |
|
|
|
  |
19052000 |
Gingerbread and the like sweet biscuits; waffles and wafers: |
15-Nov-2016 |
0.15% |
1.00% |
|
|
Fixed |
Kg |
|
  |
23-Nov-2015 |
0.15% |
Fixed |
|
1.00% |
|
Kg |
|
  |
21-Sep-2013 |
Kg |
1.00% |
Fixed |
0.30% |
|
|
|
  |
22-Sep-2011 |
|
|
Fixed |
Kg |
1.00% |
1.00% |
|
  |
01-Sep-2008 |
|
kg. |
Fixed |
|
1.00% |
1.00% |
|
  |
18-Jul-2007 |
Kg |
|
1.00% |
Fixed |
1.00% |
|
|
  |
15-Jul-2006 |
1.00% |
Fixed |
|
|
1.00% |
kg. |
|
  |
05-May-2005 |
Not Mentioned in NTF |
|
|
|
|
kg. |
|
  |
19053100 |
Sweet biscuits |
15-Nov-2016 |
Kg |
|
Fixed |
|
0.15% |
1.00% |
|
  |
23-Nov-2015 |
1.00% |
Fixed |
|
0.15% |
Kg |
|
|
  |
21-Sep-2013 |
0.30% |
Fixed |
1.00% |
|
|
Kg |
|
  |
22-Sep-2011 |
Kg |
Fixed |
|
1.00% |
|
1.00% |
|
  |
01-Sep-2008 |
1.00% |
|
kg. |
|
1.00% |
Fixed |
|
  |
18-Jul-2007 |
|
Fixed |
|
1.00% |
Kg |
1.00% |
|
  |
15-Jul-2006 |
kg. |
1.00% |
Fixed |
1.00% |
|
|
|
  |
05-May-2005 |
|
|
|
kg. |
Not Mentioned in NTF |
|
|
  |