| 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 39 - 40 ) - Section VII-Plastics and Articles thereof; Rubber and Articles Thereof
|
|
| 40 |
Chapter 40: Rubber and Articles thereof |
|
| 4011 |
New pneumatic tyres, of rubber |
|
| 401110 |
Of a kind used on motor cars (including station wagons and racing cars);
|
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 |
|
|
|
|
|
| 401140 |
Of a kind used on motor cycles :
|
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 |
|
|
|
|
| 401120 |
Of a kind used on buses or lorries: |
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 |
|
|
|
|
|
|
| 401101 |
Tubeless all Steel Radial tyres |
15-Nov-2016 |
7 |
7 |
Fixed |
Kg |
2.60% |
2.60% |
|
|
| 23-Nov-2015 |
Fixed |
2.40% |
8 |
2.40% |
Kg |
8 |
|
|
| 401102 |
Automobile Tubeless Tyre reinforced with Nylon Tyre Cord Warp Sheet or Rayon Tyre Cord Warp Sheet |
15-Nov-2016 |
4.5 |
Fixed |
17.8 |
2.00% |
8.00% |
Kg |
|
|
| 23-Nov-2015 |
8 |
Fixed |
2.40% |
8 |
2.40% |
Kg |
|
|
| 401103 |
Automobile Tyres reinforced with Nylon tyre-cord Warp- sheet or rayon tyre cord warp- sheet |
15-Nov-2016 |
8 |
8 |
Kg |
Fixed |
2.60% |
2.60% |
|
|
| 23-Nov-2015 |
8 |
8 |
2.40% |
Kg |
Fixed |
2.40% |
|
|
| 401104 |
Bicycle/cycle-rickshaw Tyres |
15-Nov-2016 |
Kg |
2.60% |
Fixed |
7.70% |
5.4 |
17.3 |
|
|
| 23-Nov-2015 |
Kg |
5.4 |
7.70% |
2.40% |
Fixed |
17.3 |
|
|
| 401199 |
Others |
15-Nov-2016 |
2.00% |
|
Fixed |
5.4 |
2.00% |
5.4 |
|
|
| 23-Nov-2015 |
|
1.90% |
|
Fixed |
1.90% |
|
|
|
| 401150 |
Of a kind used on bicycles : |
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 |
|
|
| 40112090 |
Other |
01-Sep-2008 |
|
|
u |
Not Mentioned in NTF |
|
|
|
|
| 18-Jul-2007 |
|
|
|
|
u |
Not Mentioned in NTF |
|
|
| 15-Jul-2006 |
u |
|
|
Not Mentioned in NTF |
|
|
|
|
| 05-May-2005 |
Not Mentioned in NTF |
|
|
|
|
u |
|
|
| 40115090 |
Other, having a "herring-bone" or similar tread |
01-Sep-2008 |
|
|
|
u |
Not Mentioned in NTF |
|
|
|
| 18-Jul-2007 |
|
u |
|
|
Not Mentioned in NTF |
|
|
|
| 15-Jul-2006 |
|
|
u |
|
Not Mentioned in NTF |
|
|
|
| 05-May-2005 |
|
u |
Not Mentioned in NTF |
|
|
|
|
|
| 40113000 |
Of a kind used on aircraft u 3% |
01-Sep-2008 |
|
|
|
u |
Not Mentioned in NTF |
|
|
|
| 18-Jul-2007 |
|
|
u |
|
|
Not Mentioned in NTF |
|
|
| 15-Jul-2006 |
|
|
|
u |
Not Mentioned in NTF |
|
|
|
| 05-May-2005 |
|
|
u |
|
Not Mentioned in NTF |
|
|
|
| 40112010 |
Radials |
01-Sep-2008 |
|
|
|
|
Not Mentioned in NTF |
u |
|
|
| 18-Jul-2007 |
|
|
|
|
u |
Not Mentioned in NTF |
|
|
| 15-Jul-2006 |
|
Not Mentioned in NTF |
|
|
|
u |
|
|
| 05-May-2005 |
Not Mentioned in NTF |
|
|
|
u |
|
|
|
| 40114090 |
Other |
01-Sep-2008 |
u |
|
Not Mentioned in NTF |
|
|
|
|
|
| 18-Jul-2007 |
|
u |
|
Not Mentioned in NTF |
|
|
|
|
| 15-Jul-2006 |
|
|
Not Mentioned in NTF |
|
|
u |
|
|
| 05-May-2005 |
Not Mentioned in NTF |
|
|
|
u |
|
|
|
| 40119900 |
Other |
01-Sep-2008 |
|
u |
Not Mentioned in NTF |
|
|
|
|
|
| 18-Jul-2007 |
|
|
|
u |
|
Not Mentioned in NTF |
|
|
| 15-Jul-2006 |
|
|
|
|
u |
Not Mentioned in NTF |
|
|
| 05-May-2005 |
|
u |
|
|
|
Not Mentioned in NTF |
|
|
| 40119300 |
Of a kind used on construction or industrial handling vehicles and machines and having a rim size no |
01-Sep-2008 |
u |
|
|
Not Mentioned in NTF |
|
|
|
|
| 18-Jul-2007 |
|
u |
Not Mentioned in NTF |
|
|
|
|
|
| 15-Jul-2006 |
|
|
|
|
u |
Not Mentioned in NTF |
|
|
| 05-May-2005 |
|
|
|
|
u |
Not Mentioned in NTF |
|
|
| 40119400 |
Of a kind used on construction or industrial handl vehicles and machines and having a rim size exce |
01-Sep-2008 |
|
u |
Not Mentioned in NTF |
|
|
|
|
|
| 18-Jul-2007 |
u |
|
Not Mentioned in NTF |
|
|
|
|
|
| 15-Jul-2006 |
|
|
u |
|
Not Mentioned in NTF |
|
|
|
| 05-May-2005 |
Not Mentioned in NTF |
u |
|
|
|
|
|
|
| 40111010 |
Tubeless all Steel Radial tyres |
21-Sep-2013 |
Kg |
Fixed |
6.4 |
6.4 |
3.30% |
3.30% |
|
|
| 10-Oct-2012 |
8.6 |
4.4%
|
4.4%
|
Kg
|
8.6 |
Fixed |
|
|
| 22-Sep-2011 |
9 |
5.50% |
Fixed |
5.50% |
9 |
Kg |
|
|
| 20-Sep-2010 |
|
Kg |
1.00% |
3.60 |
Fixed |
3.40% |
|
|
| 01-Sep-2008 |
1.80 |
4.00% |
Kg |
3.60 |
2.00% |
Fixed |
|
|
| 01-Apr-2007 |
Fixed |
4.00 |
2.30% |
Kg |
4.50% |
2.00 |
|
|
| 15-Jul-2006 |
2.30% |
4.00% |
3.50 |
Fixed |
Kg. |
2.00 |
|
|
| 05-May-2005 |
2.70% |
3.80% |
Fixed |
2.30 |
3.30 |
Kg |
|
|
| 40116900 |
Other |
01-Sep-2008 |
Not Mentioned in NTF |
|
|
|
u |
|
|
|
| 18-Jul-2007 |
Not Mentioned in NTF |
|
|
|
|
u |
|
|
| 15-Jul-2006 |
|
Not Mentioned in NTF |
|
|
u |
|
|
|
| 05-May-2005 |
u |
|
Not Mentioned in NTF |
|
|
|
|
|
| 40119200 |
Of a kind used on agricultural or forestry vehicles and machines |
01-Sep-2008 |
|
|
u |
|
Not Mentioned in NTF |
|
|
|
| 18-Jul-2007 |
|
Not Mentioned in NTF |
|
|
u |
|
|
|
| 15-Jul-2006 |
u |
|
|
|
|
Not Mentioned in NTF |
|
|
| 05-May-2005 |
|
|
u |
|
|
Not Mentioned in NTF |
|
|
| 40111090 |
Automobile Tubeless Tyre reinforced with Nylon Tyre Cord Warp Sheet or Rayon Tyre Cord Warp Sheet. |
21-Sep-2013 |
3% |
6.4 |
6.4 |
Kg |
3% |
Fixed |
|
|
| 10-Oct-2012 |
4%
|
4%
|
8.6 |
Kg
|
8.6 |
Fixed |
|
|
| 22-Sep-2011 |
5% |
5.00% |
Fixed |
9 |
9 |
Kg |
|
|
| 20-Sep-2010 |
Kg |
6.40% |
2.60 |
2.50% |
Fixed |
6.70 |
|
|
| 01-Sep-2008 |
Kg |
2.50% |
Fixed |
7.60% |
2.20 |
6.70 |
|
|
| 01-Apr-2007 |
8.50% |
Kg |
Fixed |
2.50 |
2.80% |
7.50 |
|
|
| 15-Jul-2006 |
2.50 |
Kg. |
Fixed |
7.00 |
8.00% |
2.80% |
|
|
| 05-May-2005 |
6.70 |
Kg |
3.40% |
Fixed |
7.60% |
3.00 |
|
|
| 40114020 |
For motor scooters |
01-Sep-2008 |
|
Not Mentioned in NTF |
|
|
|
u |
|
|
| 18-Jul-2007 |
Not Mentioned in NTF |
|
|
|
u |
|
|
|
| 15-Jul-2006 |
|
|
|
u |
|
Not Mentioned in NTF |
|
|
| 05-May-2005 |
|
|
u |
|
|
Not Mentioned in NTF |
|
|
| 40115010 |
Multi-cellular polyurethane (mcp) tubeless tyres |
01-Sep-2008 |
|
u |
Not Mentioned in NTF |
|
|
|
|
|
| 18-Jul-2007 |
|
|
u |
|
Not Mentioned in NTF |
|
|
|
| 15-Jul-2006 |
u |
|
Not Mentioned in NTF |
|
|
|
|
|
| 05-May-2005 |
u |
|
|
Not Mentioned in NTF |
|
|
|
|
| 40116200 |
Of a kind used on construction or industrial handling vehicles and machines and having a rim size n |
01-Sep-2008 |
|
Not Mentioned in NTF |
u |
|
|
|
|
|
| 18-Jul-2007 |
|
u |
|
|
Not Mentioned in NTF |
|
|
|
| 15-Jul-2006 |
|
|
|
u |
Not Mentioned in NTF |
|
|
|
| 05-May-2005 |
|
|
Not Mentioned in NTF |
|
|
u |
|
|
| 40114010 |
For motor cycles |
01-Sep-2008 |
|
|
Not Mentioned in NTF |
|
|
u |
|
|
| 18-Jul-2007 |
|
u |
|
Not Mentioned in NTF |
|
|
|
|
| 15-Jul-2006 |
|
|
u |
|
Not Mentioned in NTF |
|
|
|
| 05-May-2005 |
Not Mentioned in NTF |
|
|
|
u |
|
|
|
| 40116100 |
Of a kind used on agricultural or forestry vehicles and machines |
01-Sep-2008 |
|
|
|
Not Mentioned in NTF |
u |
|
|
|
| 18-Jul-2007 |
Not Mentioned in NTF |
|
|
|
u |
|
|
|
| 15-Jul-2006 |
|
Not Mentioned in NTF |
|
|
u |
|
|
|
| 05-May-2005 |
|
Not Mentioned in NTF |
|
|
|
u |
|
|
| 40116300 |
Of a kind used on construction or industrial handling vehicles and machines and having a rim size no |
01-Sep-2008 |
|
|
u |
|
|
Not Mentioned in NTF |
|
|
| 18-Jul-2007 |
|
|
|
u |
|
Not Mentioned in NTF |
|
|
| 15-Jul-2006 |
|
u |
|
|
Not Mentioned in NTF |
|
|
|
| 05-May-2005 |
|
u |
|
Not Mentioned in NTF |
|
|
|
|
| 4011990001 |
Automobile Tyres reinforced with Nylon tyre-cord Warp-sheet or rayon tyre cord warp-sheet |
21-Sep-2013 |
Kg |
3.30% |
Fixed |
7.20% |
6.4 |
14.2 |
|
|
| 10-Oct-2012 |
Fixed |
4.4%
|
14.8 |
Kg
|
8.6 |
7.5%
|
|
|
| 22-Sep-2011 |
Kg |
6.10% |
Fixed |
9 |
10 |
5.50% |
|
|
| 20-Sep-2010 |
Fixed |
2.80% |
6.80% |
7.20 |
Kg |
3.00 |
|
|
| 01-Sep-2008 |
Kg |
8.100% |
7.20 |
2.50 |
Fixed |
2.80% |
|
|
| 01-Apr-2007 |
8.00 |
3.10% |
9.00% |
Kg |
2.80 |
Fixed |
|
|
| 15-Jul-2006 |
3.10% |
7.70 |
8.50% |
2.80 |
Kg. |
Fixed |
|
|
| 05-May-2005 |
8.10% |
Fixed |
3.70% |
Kg |
7.30 |
3.30 |
|
|
| 4011990002 |
Bicycle/cycle-rickshaw Tyres |
21-Sep-2013 |
5.8 |
3.30% |
Kg |
Fixed |
5.8 |
3.30% |
|
|
| 10-Oct-2012 |
7.7 |
4.4%
|
7.7 |
Fixed |
Kg
|
4.4%
|
|
|
| 22-Sep-2011 |
5.50% |
8 |
Kg |
Fixed |
8 |
5.50% |
|
|
| 20-Sep-2010 |
5.50% |
2.40% |
1.70 |
4.00 |
Kg |
Fixed |
|
|
| 01-Sep-2008 |
4.00 |
Kg |
2.40% |
Fixed |
6.50% |
1.50 |
|
|
| 01-Apr-2007 |
1.70 |
Fixed |
7.30% |
4.50 |
Kg |
2.70% |
|
|
| 15-Jul-2006 |
Fixed |
2.70% |
1.60 |
6.80% |
Kg. |
4.10 |
|
|
| 05-May-2005 |
6.50% |
2.30 |
Fixed |
Kg |
3.80% |
3.90 |
|
|
| 4011990003 |
Nylon bicycle tyres |
21-Sep-2013 |
3.30% |
Fixed |
3.30% |
5.8 |
Kg |
5.8 |
|
|
| 10-Oct-2012 |
Kg
|
7.7 |
4.4%
|
Fixed |
4.4%
|
7.7 |
|
|
| 22-Sep-2011 |
5.50% |
Kg |
5.50% |
8 |
Fixed |
8 |
|
|
| 20-Sep-2010 |
5.70% |
Kg |
Fixed |
2.20 |
2.10% |
6.00 |
|
|
| 01-Sep-2008 |
1.90 |
6.00 |
2.10% |
Kg |
6.70% |
Fixed |
|
|
| 01-Apr-2007 |
6.70 |
Kg |
2.4% |
2.10 |
Fixed |
7.50% |
|
|
| 15-Jul-2006 |
2.10 |
6.20 |
Kg. |
Fixed |
2.40% |
7.00% |
|
|
| 05-May-2005 |
2.50 |
Kg |
6.70% |
Fixed |
5.90 |
2.90% |
|
|
| 4011000099 |
Others |
21-Sep-2013 |
1.70% |
|
|
|
1.70% |
Fixed |
|
|
| 10-Oct-2012 |
Fixed |
|
2%
|
2%
|
|
|
|
|
| 22-Sep-2011 |
|
|
1.00% |
|
Fixed |
1% |
|
|
| 20-Sep-2010 |
1.00% |
|
|
|
Fixed |
1.00% |
|
|
| 01-Sep-2008 |
1.00% |
|
|
1.00% |
Kg |
Fixed |
|
|
| 18-Jul-2007 |
Fixed |
1.00% |
1.00% |
|
Kg |
|
|
|
| 15-Jul-2006 |
Fixed |
|
|
1.00% |
1.00% |
Kg |
|
|
| 05-May-2005 |
|
Kg |
1.00% |
Fixed |
1.00% |
|
|
|