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Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of Less Than 80% Vol.; Spirit, Liqueurs And Other Spiritnous Beverages 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 16 -24 ) - Section IV-Prepared Foodstuffs; Beverages, Spirits and Vinegar; Tobacco and Manufactured Tabacco substitutes
 
22 Chapter 22: Beverages, Spirits and Vinegar  
2208 Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of Less Than 80% Vol.; Spirit, Liqueurs And Other Spiritnous Beverages  
220820 Spirits obtained by distilling grape wine or grape marc:
01-Sep-2008       Not Mentioned in NTF    
 
18-Jul-2007         Not Mentioned in NTF  
 
15-Jul-2006         Not Mentioned in NTF  
 
05-May-2005     Not Mentioned in NTF    
 
220830 Whiskies:
01-Sep-2008       Not Mentioned in NTF    
 
18-Jul-2007   Not Mentioned in NTF        
 
15-Jul-2006   Not Mentioned in NTF        
 
05-May-2005 Not Mentioned in NTF        
 
220840 Rum and other spirits obtained by distilling fermented sugurcanes products: in containers holding 2 01-Sep-2008 Not Mentioned in NTF          
 
18-Jul-2007     Not Mentioned in NTF      
 
15-Jul-2006           Not Mentioned in NTF
 
05-May-2005   Not Mentioned in NTF      
 
220850 Gin and geneva: 01-Sep-2008   Not Mentioned in NTF        
 
18-Jul-2007         Not Mentioned in NTF  
 
15-Jul-2006           Not Mentioned in NTF
 
05-May-2005     Not Mentioned in NTF    
 
220870 Liqueurs and cordials: 01-Sep-2008           Not Mentioned in NTF
 
18-Jul-2007         Not Mentioned in NTF  
 
15-Jul-2006         Not Mentioned in NTF  
 
05-May-2005   Not Mentioned in NTF      
 
220890 Other: 01-Sep-2008 Not Mentioned in NTF          
 
18-Jul-2007       Not Mentioned in NTF    
 
15-Jul-2006         Not Mentioned in NTF  
 
05-May-2005       Not Mentioned in NTF  
 
22089011 Tequila 15-Nov-2016 1.00% 0.15% l   Fixed  
 
23-Nov-2015     Fixed 0.15% l 1.00%
 
21-Sep-2013   1.00% l   Fixed 0.30%
 
01-Sep-2008       l   Not Mentioned in NTF
 
18-Jul-2007 l       Not Mentioned in NTF  
 
15-Jul-2006   Not Mentioned in NTF       l
 
05-May-2005         l Not Mentioned in NTF
 
22089012 Indentured ethyl alcohol 15-Nov-2016 1.00%     l Fixed 0.15%
 
23-Nov-2015 l 0.15% Fixed   1.00%  
 
21-Sep-2013 1.00% l   Fixed   0.30%
 
01-Sep-2008       Not Mentioned in NTF   l
 
18-Jul-2007   Not Mentioned in NTF       l
 
15-Jul-2006     l Not Mentioned in NTF    
 
05-May-2005       l   Not Mentioned in NTF
 
22089019 Other 15-Nov-2016   0.15% l   Fixed 1.00%
 
23-Nov-2015 1.00% Fixed     0.15% l
 
21-Sep-2013 Fixed l 1.00%     0.30%
 
01-Sep-2008 l   Not Mentioned in NTF      
 
18-Jul-2007 Not Mentioned in NTF       l  
 
15-Jul-2006         l Not Mentioned in NTF
 
05-May-2005       l Not Mentioned in NTF  
 
22089091 Tequila 15-Nov-2016 0.15%   1.00% l Fixed  
 
23-Nov-2015 0.15% Fixed 1.00%     l
 
21-Sep-2013 1.00% 0.30% Fixed   l  
 
01-Sep-2008   Not Mentioned in NTF        
 
18-Jul-2007       Not Mentioned in NTF    
 
15-Jul-2006 Not Mentioned in NTF          
 
05-May-2005   Not Mentioned in NTF        
 
22089092 Indentured ethyl alcohol 15-Nov-2016   0.15% Fixed 1.00%   l
 
23-Nov-2015 l 1.00% Fixed     0.15%
 
21-Sep-2013 0.30%   l 1.00%   Fixed
 
01-Sep-2008           Not Mentioned in NTF
 
18-Jul-2007       Not Mentioned in NTF    
 
15-Jul-2006       Not Mentioned in NTF    
 
05-May-2005       Not Mentioned in NTF    
 
22089093 Other 15-Nov-2016   0.15%   l 1.00% Fixed
 
23-Nov-2015     1.00% l Fixed 0.15%
 
21-Sep-2013     l Fixed 0.30% 1.00%
 
01-Sep-2008           Not Mentioned in NTF
 
18-Jul-2007 Not Mentioned in NTF          
 
15-Jul-2006     Not Mentioned in NTF      
 
05-May-2005     Not Mentioned in NTF      
 
22087011 Liqueurs 15-Nov-2016   0.15%   1.00% l Fixed
 
23-Nov-2015   l 0.15% Fixed 1.00%  
 
21-Sep-2013   1.00% 0.30% Fixed   l
 
01-Sep-2008 l     Not Mentioned in NTF    
 
18-Jul-2007 l   Not Mentioned in NTF      
 
15-Jul-2006 l Not Mentioned in NTF        
 
05-May-2005 l         Not Mentioned in NTF
 
22087012 Cordials 15-Nov-2016 l   0.15% Fixed 1.00%  
 
23-Nov-2015     0.15% l 1.00% Fixed
 
21-Sep-2013 Fixed 0.30%   l 1.00%  
 
01-Sep-2008     l Not Mentioned in NTF    
 
18-Jul-2007       l   Not Mentioned in NTF
 
15-Jul-2006   Not Mentioned in NTF     l  
 
05-May-2005     l   Not Mentioned in NTF  
 
22087091 Liqueurs 15-Nov-2016 l 1.00% Fixed   0.15%  
 
23-Nov-2015     1.00% l Fixed 0.15%
 
21-Sep-2013 1.00%     l 0.30% Fixed
 
01-Sep-2008     Not Mentioned in NTF      
 
18-Jul-2007   Not Mentioned in NTF        
 
15-Jul-2006 Not Mentioned in NTF          
 
05-May-2005         Not Mentioned in NTF  
 
22087092 Cordials 15-Nov-2016 l 0.15% 1.00%     Fixed
 
23-Nov-2015 Fixed   0.15%   1.00% l
 
21-Sep-2013 l   1.00% Fixed 0.30%  
 
01-Sep-2008           Not Mentioned in NTF
 
18-Jul-2007 Not Mentioned in NTF          
 
15-Jul-2006       Not Mentioned in NTF    
 
05-May-2005         Not Mentioned in NTF  
 
22085011 Gin 15-Nov-2016 l Fixed   0.15% 1.00%  
 
23-Nov-2015 1.00% Fixed     0.15% l
 
21-Sep-2013   Fixed 0.30%   l 1.00%
 
01-Sep-2008   Not Mentioned in NTF     l  
 
18-Jul-2007     l   Not Mentioned in NTF  
 
15-Jul-2006   l Not Mentioned in NTF      
 
05-May-2005   Not Mentioned in NTF l      
 
22085012 Geneva 15-Nov-2016 1.00%   l Fixed   0.15%
 
23-Nov-2015 l Fixed 0.15%     1.00%
 
21-Sep-2013 Fixed 0.30% 1.00%     l
 
01-Sep-2008       l Not Mentioned in NTF  
 
18-Jul-2007   Not Mentioned in NTF       l
 
15-Jul-2006   l     Not Mentioned in NTF  
 
05-May-2005     l   Not Mentioned in NTF  
 
22085013 Vodka 15-Nov-2016   Fixed l 0.15% 1.00%  
 
23-Nov-2015 1.00% l Fixed   0.15%  
 
21-Sep-2013   l   1.00% Fixed 0.30%
 
01-Sep-2008     l Not Mentioned in NTF    
 
18-Jul-2007   Not Mentioned in NTF       l
 
15-Jul-2006 Not Mentioned in NTF       l  
 
05-May-2005 l Not Mentioned in NTF        
 
22085091 Gin 15-Nov-2016 1.00% 0.15% l   Fixed  
 
23-Nov-2015 1.00%     Fixed 0.15% l
 
21-Sep-2013   1.00% l   Fixed 0.30%
 
01-Sep-2008 Not Mentioned in NTF          
 
18-Jul-2007   Not Mentioned in NTF        
 
15-Jul-2006         Not Mentioned in NTF  
 
05-May-2005           Not Mentioned in NTF
 
22085092 Geneva 15-Nov-2016 Fixed l 0.15% 1.00%    
 
23-Nov-2015   l 0.15% Fixed 1.00%  
 
21-Sep-2013   Fixed   0.30% 1.00% l
 
01-Sep-2008 Not Mentioned in NTF          
 
18-Jul-2007           Not Mentioned in NTF
 
15-Jul-2006           Not Mentioned in NTF
 
05-May-2005           Not Mentioned in NTF
 
22086093 Vodka 15-Nov-2016 1.00%   0.15% l   Fixed
 
23-Nov-2015 0.15% l 1.00% Fixed    
 
21-Sep-2013 0.30% l Fixed 1.00%    
 
01-Sep-2008       Not Mentioned in NTF    
 
18-Jul-2007           Not Mentioned in NTF
 
15-Jul-2006   Not Mentioned in NTF        
 
05-May-2005       Not Mentioned in NTF    
 
22084011 Rum 15-Nov-2016   Fixed   0.15% 1.00% l
 
23-Nov-2015 0.15% Fixed l 1.00%    
 
21-Sep-2013 0.30%   1.00% l   Fixed
 
01-Sep-2008     l   Not Mentioned in NTF  
 
18-Jul-2007   l   Not Mentioned in NTF    
 
15-Jul-2006   l   Not Mentioned in NTF    
 
05-May-2005   Not Mentioned in NTF l      
 
22084012 Other 15-Nov-2016   Fixed 0.15% 1.00%   l
 
23-Nov-2015   l   0.15% Fixed 1.00%
 
21-Sep-2013   Fixed 0.30%   1.00% l
 
01-Sep-2008 l   Not Mentioned in NTF      
 
18-Jul-2007   l Not Mentioned in NTF      
 
15-Jul-2006   Not Mentioned in NTF     l  
 
05-May-2005 l   Not Mentioned in NTF      
 
22084091 Rum 15-Nov-2016 l   Fixed 1.00%   0.15%
 
23-Nov-2015     0.15% l 1.00% Fixed
 
21-Sep-2013     0.30% l Fixed 1.00%
 
01-Sep-2008       Not Mentioned in NTF    
 
18-Jul-2007   Not Mentioned in NTF        
 
15-Jul-2006   Not Mentioned in NTF        
 
05-May-2005   Not Mentioned in NTF        
 
22084092 Other 15-Nov-2016 l Fixed   0.15%   1.00%
 
23-Nov-2015     l 0.15% Fixed 1.00%
 
21-Sep-2013 l   1.00% 0.30% Fixed  
 
01-Sep-2008       Not Mentioned in NTF    
 
18-Jul-2007         Not Mentioned in NTF  
 
15-Jul-2006       Not Mentioned in NTF    
 
05-May-2005       Not Mentioned in NTF    
 
22083011 Bourbon whiskey 15-Nov-2016 1.00%     Fixed l 0.15%
 
23-Nov-2015 l   0.15%   1.00% Fixed
 
21-Sep-2013 1.00% Fixed 0.30%   l  
 
01-Sep-2008 l Not Mentioned in NTF        
 
18-Jul-2007 Not Mentioned in NTF       l  
 
15-Jul-2006 Not Mentioned in NTF       l  
 
05-May-2005       Not Mentioned in NTF l  
 
22083012 Scotch 15-Nov-2016   Fixed   1.00% 0.15% l
 
23-Nov-2015   0.15% Fixed l   1.00%
 
21-Sep-2013 l Fixed 0.30%   1.00%  
 
01-Sep-2008   Not Mentioned in NTF     l  
 
18-Jul-2007   l   Not Mentioned in NTF    
 
15-Jul-2006   Not Mentioned in NTF     l  
 
05-May-2005   Not Mentioned in NTF       l
 
22083013 Blended 15-Nov-2016   l   Fixed 0.15% 1.00%
 
23-Nov-2015 Fixed 1.00%     l 0.15%
 
21-Sep-2013 l   Fixed 0.30%   1.00%
 
01-Sep-2008       l   Not Mentioned in NTF
 
18-Jul-2007     l   Not Mentioned in NTF  
 
15-Jul-2006   l   Not Mentioned in NTF    
 
05-May-2005   l   Not Mentioned in NTF    
 
22083019 Other 15-Nov-2016 0.15% l   Fixed 1.00%  
 
23-Nov-2015 l 1.00% Fixed     0.15%
 
21-Sep-2013 1.00%     0.30% l Fixed
 
01-Sep-2008       l   Not Mentioned in NTF
 
18-Jul-2007 Not Mentioned in NTF         l
 
15-Jul-2006 l   Not Mentioned in NTF      
 
05-May-2005   l   Not Mentioned in NTF    
 
22083091 Bourbon whiskey 15-Nov-2016   1.00% l Fixed   0.15%
 
23-Nov-2015       0.15% Fixed 1.00%
 
21-Sep-2013     Fixed   1.00% 0.30%
 
01-Sep-2008         Not Mentioned in NTF  
 
18-Jul-2007   Not Mentioned in NTF        
 
15-Jul-2006     Not Mentioned in NTF      
 
05-May-2005       Not Mentioned in NTF    
 
22083092 Scotch 15-Nov-2016 0.15% 1.00%   l Fixed  
 
23-Nov-2015 0.15% l   Fixed 1.00%  
 
21-Sep-2013   0.30% l   1.00% Fixed
 
01-Sep-2008 Not Mentioned in NTF          
 
18-Jul-2007 Not Mentioned in NTF          
 
15-Jul-2006           Not Mentioned in NTF
 
05-May-2005         Not Mentioned in NTF  
 
22083093 Blended 15-Nov-2016 0.15% 1.00%   l Fixed  
 
23-Nov-2015 1.00% l Fixed 0.15%    
 
21-Sep-2013 l Fixed 0.30% 1.00%    
 
01-Sep-2008     Not Mentioned in NTF      
 
18-Jul-2007 Not Mentioned in NTF          
 
15-Jul-2006     Not Mentioned in NTF      
 
05-May-2005         Not Mentioned in NTF  
 
22083099 Other 15-Nov-2016     Fixed l 0.15% 1.00%
 
23-Nov-2015   1.00% l Fixed   0.15%
 
21-Sep-2013 0.30%   l   1.00% Fixed
 
01-Sep-2008           Not Mentioned in NTF
 
18-Jul-2007         Not Mentioned in NTF  
 
15-Jul-2006       Not Mentioned in NTF    
 
05-May-2005     Not Mentioned in NTF      
 
22082011 Brandy 15-Nov-2016 0.15% l   Fixed 1.00%  
 
23-Nov-2015 l   0.15% Fixed   1.00%
 
21-Sep-2013 l Fixed 0.30%     1.00%
 
01-Sep-2008 l Not Mentioned in NTF        
 
18-Jul-2007 l   Not Mentioned in NTF      
 
15-Jul-2006 l   Not Mentioned in NTF      
 
05-May-2005   Not Mentioned in NTF     l  
 
22082012 Liquors 15-Nov-2016 1.00%   l   Fixed 0.15%
 
23-Nov-2015 0.15% Fixed 1.00%     l
 
21-Sep-2013   1.00% 0.30% l   Fixed
 
01-Sep-2008   l     Not Mentioned in NTF  
 
18-Jul-2007       l   Not Mentioned in NTF
 
15-Jul-2006     Not Mentioned in NTF     l
 
05-May-2005 Not Mentioned in NTF     l    
 
22082019 Other 15-Nov-2016   0.15% l   Fixed 1.00%
 
23-Nov-2015 l 1.00% Fixed 0.15%    
 
21-Sep-2013 l Fixed 1.00%     0.30%
 
01-Sep-2008 Not Mentioned in NTF       l  
 
18-Jul-2007 Not Mentioned in NTF       l  
 
15-Jul-2006 Not Mentioned in NTF     l    
 
05-May-2005   l       Not Mentioned in NTF
 
22082091 Brandy 15-Nov-2016 0.15%   Fixed 1.00% I  
 
23-Nov-2015 1.00%     Fixed I 0.15%
 
21-Sep-2013   I 0.30%   Fixed 1.00%
 
01-Sep-2008       I   Not Mentioned in NTF
 
18-Jul-2007 Not Mentioned in NTF         I
 
15-Jul-2006 I   Not Mentioned in NTF      
 
05-May-2005     I   Not Mentioned in NTF  
 
22082092 Liquors 15-Nov-2016   0.15% 1.00%   I Fixed
 
23-Nov-2015 0.15% I Fixed   1.00%  
 
21-Sep-2013   0.30% I   1.00% Fixed
 
01-Sep-2008       I   Not Mentioned in NTF
 
18-Jul-2007     I Not Mentioned in NTF    
 
15-Jul-2006       I Not Mentioned in NTF  
 
05-May-2005   Not Mentioned in NTF   I    
 
22082099 Other 15-Nov-2016 Fixed   0.15% 1.00%   I
 
23-Nov-2015     1.00% I Fixed 0.15%
 
21-Sep-2013     I Fixed 0.30% 1.00%
 
01-Sep-2008 Not Mentioned in NTF     I    
 
18-Jul-2007 I   Not Mentioned in NTF      
 
15-Jul-2006   I Not Mentioned in NTF      
 
05-May-2005         I Not Mentioned in NTF
 

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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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