| 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
|
|
| 24 |
Chapter 24: Tobacco and Manufactured Tobacco Substitutes |
|
| 2401 |
Unmanufactured tobacco; tobacco refuse |
|
| 240110 |
Tobacco, not stemmed or stripped :
|
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 |
|
|
|
|
|
|
| 240120 |
Tobacco, partly or wholly stemmed or stripped
|
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 |
|
|
|
|
|
|
|
| 24012010 |
Flue cured virginia tobacco |
01-Sep-2008 |
|
|
|
kg. |
Not Mentioned in NTF |
|
|
|
| 18-Jul-2007 |
|
|
Kg |
|
|
Not Mentioned in NTF |
|
|
| 15-Jul-2006 |
|
Not Mentioned in NTF |
|
|
|
kg. |
|
|
| 05-May-2005 |
|
|
|
|
kg. |
Not Mentioned in NTF |
|
|
| 24012020 |
Sun cured country (natu) tobacco |
01-Sep-2008 |
kg. |
Not Mentioned in NTF |
|
|
|
|
|
|
| 18-Jul-2007 |
|
|
Not Mentioned in NTF |
Kg |
|
|
|
|
| 15-Jul-2006 |
kg. |
|
Not Mentioned in NTF |
|
|
|
|
|
| 05-May-2005 |
kg. |
|
Not Mentioned in NTF |
|
|
|
|
|
| 24012030 |
Sun cured virginia tobacco |
01-Sep-2008 |
kg. |
|
|
Not Mentioned in NTF |
|
|
|
|
| 18-Jul-2007 |
Not Mentioned in NTF |
|
|
|
|
Kg |
|
|
| 15-Jul-2006 |
|
|
|
kg. |
|
Not Mentioned in NTF |
|
|
| 05-May-2005 |
|
|
kg. |
|
Not Mentioned in NTF |
|
|
|
| 24012040 |
Burley tobacco |
01-Sep-2008 |
Not Mentioned in NTF |
|
|
kg. |
|
|
|
|
| 18-Jul-2007 |
|
|
Kg |
Not Mentioned in NTF |
|
|
|
|
| 15-Jul-2006 |
kg. |
|
Not Mentioned in NTF |
|
|
|
|
|
| 05-May-2005 |
|
|
kg. |
|
|
Not Mentioned in NTF |
|
|
| 24012050 |
Tobacco for manufacture of biris |
01-Sep-2008 |
|
|
kg. |
|
Not Mentioned in NTF |
|
|
|
| 18-Jul-2007 |
|
|
Not Mentioned in NTF |
|
|
Kg |
|
|
| 15-Jul-2006 |
|
|
|
kg. |
Not Mentioned in NTF |
|
|
|
| 05-May-2005 |
|
|
Not Mentioned in NTF |
kg. |
|
|
|
|
| 24012060 |
Tobacco for manufacture of chewing tobacco |
01-Sep-2008 |
|
|
kg. |
|
Not Mentioned in NTF |
|
|
|
| 18-Jul-2007 |
|
Kg |
Not Mentioned in NTF |
|
|
|
|
|
| 15-Jul-2006 |
|
|
|
Not Mentioned in NTF |
kg. |
|
|
|
| 05-May-2005 |
|
|
|
kg. |
Not Mentioned in NTF |
|
|
|
| 24012070 |
Tobacco for manufacture of cigar and cheroot |
01-Sep-2008 |
|
Not Mentioned in NTF |
|
|
|
kg. |
|
|
| 18-Jul-2007 |
|
|
Kg |
|
|
Not Mentioned in NTF |
|
|
| 15-Jul-2006 |
Not Mentioned in NTF |
|
kg. |
|
|
|
|
|
| 05-May-2005 |
|
|
kg. |
|
|
Not Mentioned in NTF |
|
|
| 24012080 |
Tobacco for manufacture of hookah tobacco |
01-Sep-2008 |
|
|
|
kg. |
Not Mentioned in NTF |
|
|
|
| 18-Jul-2007 |
|
Kg |
|
Not Mentioned in NTF |
|
|
|
|
| 15-Jul-2006 |
|
|
|
kg. |
|
Not Mentioned in NTF |
|
|
| 05-May-2005 |
|
|
kg. |
Not Mentioned in NTF |
|
|
|
|
| 24012090 |
Other |
01-Sep-2008 |
Not Mentioned in NTF |
|
|
|
|
kg. |
|
|
| 18-Jul-2007 |
|
|
Not Mentioned in NTF |
Kg |
|
|
|
|
| 15-Jul-2006 |
Not Mentioned in NTF |
|
|
|
kg. |
|
|
|
| 05-May-2005 |
|
Not Mentioned in NTF |
|
|
|
kg. |
|
|
| 24013000 |
Tobacco refuse |
01-Sep-2008 |
Not Mentioned in NTF |
|
|
kg. |
|
|
|
|
| 18-Jul-2007 |
|
|
|
Kg |
Not Mentioned in NTF |
|
|
|
| 15-Jul-2006 |
|
|
kg. |
|
Not Mentioned in NTF |
|
|
|
| 05-May-2005 |
kg. |
|
Not Mentioned in NTF |
|
|
|
|
|
| 24011000 |
Unmanufactured tobacco |
15-Nov-2016 |
|
|
0.15% |
1.00% |
|
Fixed |
|
|
| 23-Nov-2015 |
|
0.15% |
|
Fixed |
|
1.00% |
|
|
| 21-Sep-2013 |
0.30% |
|
1.00% |
|
|
Fixed |
|
|
| 24011099 |
Others |
15-Nov-2016 |
Fixed |
|
1.00% |
0.15% |
|
|
|
|
| 23-Nov-2015 |
|
|
|
Fixed |
1.00% |
0.15% |
|
|
| 21-Sep-2013 |
|
|
|
Fixed |
1.00% |
0.30% |
|
|
| 24011010 |
Flue cured virginia tobacco |
01-Sep-2008 |
|
Not Mentioned in NTF |
|
|
|
kg. |
|
|
| 18-Jul-2007 |
|
Kg |
|
Not Mentioned in NTF |
|
|
|
|
| 15-Jul-2006 |
|
|
|
|
kg. |
Not Mentioned in NTF |
|
|
| 05-May-2005 |
|
|
|
|
Not Mentioned in NTF |
kg. |
|
|
| 24011020 |
Sun cured country (natu) tobacco |
01-Sep-2008 |
kg. |
Not Mentioned in NTF |
|
|
|
|
|
|
| 18-Jul-2007 |
|
|
|
|
Kg |
Not Mentioned in NTF |
|
|
| 15-Jul-2006 |
Not Mentioned in NTF |
kg. |
|
|
|
|
|
|
| 05-May-2005 |
|
kg. |
Not Mentioned in NTF |
|
|
|
|
|
| 24011030 |
Sun cured virginia tobacco |
01-Sep-2008 |
|
|
kg. |
|
Not Mentioned in NTF |
|
|
|
| 18-Jul-2007 |
Kg |
Not Mentioned in NTF |
|
|
|
|
|
|
| 15-Jul-2006 |
|
|
|
|
Not Mentioned in NTF |
kg. |
|
|
| 05-May-2005 |
kg. |
|
|
Not Mentioned in NTF |
|
|
|
|
| 24011040 |
Burley tobacco |
01-Sep-2008 |
kg. |
Not Mentioned in NTF |
|
|
|
|
|
|
| 18-Jul-2007 |
Not Mentioned in NTF |
|
|
Kg |
|
|
|
|
| 15-Jul-2006 |
kg. |
|
Not Mentioned in NTF |
|
|
|
|
|
| 05-May-2005 |
Not Mentioned in NTF |
|
|
|
|
kg. |
|
|
| 24011050 |
Tobacco for manufacture of biris, not stemmed |
01-Sep-2008 |
|
kg. |
|
Not Mentioned in NTF |
|
|
|
|
| 18-Jul-2007 |
|
|
|
Not Mentioned in NTF |
|
Kg |
|
|
| 15-Jul-2006 |
kg. |
|
Not Mentioned in NTF |
|
|
|
|
|
| 05-May-2005 |
|
|
|
kg. |
|
Not Mentioned in NTF |
|
|
| 24011060 |
Tobacco for manufacture of chewing tobacco |
01-Sep-2008 |
|
|
kg. |
|
|
Not Mentioned in NTF |
|
|
| 18-Jul-2007 |
Kg |
Not Mentioned in NTF |
|
|
|
|
|
|
| 15-Jul-2006 |
|
Not Mentioned in NTF |
|
|
|
kg. |
|
|
| 05-May-2005 |
|
|
kg. |
|
Not Mentioned in NTF |
|
|
|
| 24011070 |
Tobacco for manufacture of cigar and cheroot |
01-Sep-2008 |
kg. |
|
|
Not Mentioned in NTF |
|
|
|
|
| 18-Jul-2007 |
|
|
|
|
Not Mentioned in NTF |
Kg |
|
|
| 15-Jul-2006 |
|
|
kg. |
Not Mentioned in NTF |
|
|
|
|
| 05-May-2005 |
Not Mentioned in NTF |
|
|
kg. |
|
|
|
|
| 24011080 |
Tobacco for manufacture of hookah tobacco |
01-Sep-2008 |
Not Mentioned in NTF |
|
|
|
kg. |
|
|
|
| 18-Jul-2007 |
|
Kg |
|
Not Mentioned in NTF |
|
|
|
|
| 15-Jul-2006 |
|
|
|
kg. |
Not Mentioned in NTF |
|
|
|
| 05-May-2005 |
|
|
|
Not Mentioned in NTF |
kg. |
|
|
|
| 24011090 |
Other |
01-Sep-2008 |
Not Mentioned in NTF |
|
|
|
|
kg. |
|
|
| 18-Jul-2007 |
|
|
Kg |
Not Mentioned in NTF |
|
|
|
|
| 15-Jul-2006 |
Not Mentioned in NTF |
kg. |
|
|
|
|
|
|
| 05-May-2005 |
Not Mentioned in NTF |
kg. |
|
|
|
|
|
|