| 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 |
|
| 2403 |
Other Manufactured Tobacco And Manufactured Tobacco Substitutes; “homogenised” Or “reconstituted” Tobacco; Tobacco Extracts And Essences - Smoking Tobacco, Whether Or Not Containing Tobacco Substitutes In Any Proportion : |
|
| 240310 |
Smoking tobacco, whether or not containing tobacco substitutes in any proportion :
|
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 |
|
|
|
|
| 240399 |
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 |
|
|
|
|
| 24039910 |
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 |
|
|
|
|
| 24039920 |
Preparations containing chewing 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 |
Not Mentioned in NTF |
kg. |
|
|
|
|
|
|
| 24039930 |
Jarda scented 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 |
|
|
|
| 24039940 |
Snuff |
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 |
|
|
| 24039950 |
Preparations containing snuff |
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 |
|
|
| 24039960 |
Tobacco extracts and essence |
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 |
|
|
| 24039970 |
Cut-tobacco |
01-Sep-2008 |
kg. |
|
Not Mentioned in NTF |
|
|
|
|
|
| 18-Jul-2007 |
Not Mentioned in NTF |
|
|
|
Kg |
|
|
|
| 15-Jul-2006 |
|
Not Mentioned in NTF |
|
|
|
kg. |
|
|
| 05-May-2005 |
kg. |
|
|
Not Mentioned in NTF |
|
|
|
|
| 24039990 |
Other |
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 |
|
|
|
|
|
|
| 24031010 |
Hookah or gudaku 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 |
|
|
|
| 24031020 |
Smoking mixtures for pipes and cigarettes |
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 |
|
|
Not Mentioned in NTF |
kg. |
|
|
|
|
| 24031031 |
Other than paper rolled biris, manufac-tured without the aid of machine |
01-Sep-2008 |
|
|
|
Tu |
Not Mentioned in NTF |
|
|
|
| 18-Jul-2007 |
Not Mentioned in NTF |
|
|
|
|
Tu |
|
|
| 15-Jul-2006 |
|
|
Tu |
|
|
Not Mentioned in NTF |
|
|
| 05-May-2005 |
Not Mentioned in NTF |
|
|
|
Tu |
|
|
|
| 24031039 |
Other |
01-Sep-2008 |
Tu |
|
Not Mentioned in NTF |
|
|
|
|
|
| 18-Jul-2007 |
|
|
Tu |
|
Not Mentioned in NTF |
|
|
|
| 15-Jul-2006 |
Tu |
|
|
|
Not Mentioned in NTF |
|
|
|
| 05-May-2005 |
|
Not Mentioned in NTF |
|
|
|
Tu |
|
|
| 24031090 |
Other |
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 |
|
Not Mentioned in NTF |
|
|
|
kg. |
|
|
| 24039100 |
"homogenised" or "reconstituted" 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 |
|
|
|
| 24039900 |
Tobacco /Sweet Tobacco /Tobacco paste packed in the relevant packing material |
15-Nov-2016 |
1.00% |
Fixed |
0.15% |
|
|
|
|
|
| 23-Nov-2015 |
|
|
Fixed |
|
0.15% |
1.00% |
|
|
| 21-Sep-2013 |
Fixed |
|
0.30% |
1.00% |
|
|
|
|
| 22-Sep-2011 |
|
1.00% |
1.00% |
Kg |
Fixed |
|
|
|
| 20-Sep-2010 |
1.00% |
1.00% |
|
|
Kg |
Fixed |
|
|
| 01-Sep-2008 |
2.00% |
0.40% |
Fixed |
4.00 |
kg |
0.80 |
|
|
| 01-Apr-2007 |
Kg |
0.40% |
Fixed |
2.20% |
0.80 |
4.50 |
|
|
| 15-Jul-2006 |
0.40% |
Kg |
2.00% |
4.10 |
Fixed |
0.80 |
|
|
| 2403000099 |
Others |
15-Nov-2016 |
|
Fixed |
0.15% |
1.00% |
|
|
|
|
| 23-Nov-2015 |
Fixed |
|
0.15% |
|
|
1.00% |
|
|
| 21-Sep-2013 |
|
|
0.30% |
|
Fixed |
1.00% |
|
|
| 22-Sep-2011 |
Fixed |
1.00% |
Kg |
1.00% |
|
|
|
|
| 20-Sep-2010 |
|
Kg |
1.00% |
1.00% |
|
Fixed |
|
|
| 01-Sep-2008 |
Fixed |
|
1.00% |
1.00% |
kg |
|
|
|
| 18-Jul-2007 |
|
kg |
|
1.00% |
Fixed |
1.00% |
|
|
| 15-Jul-2006 |
kg |
|
1.00% |
Fixed |
1.00% |
|
|
|
| 05-May-2005 |
Fixed |
1.00% |
|
1.00% |
|
kg |
|
|