| 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 |
|
| 4012 |
Retreaded Or Used Pneumatic Tyres Of Rubber, Solid Or Cushion Tyres, Tyre Treads And Tyre Flaps, Of Rubber - Retreaded Tyres : |
|
| 401290 |
Other :
|
01-Sep-2008 |
|
|
Fixed |
1.00% |
Kg |
1.00% |
|
|
| 18-Jul-2007 |
Kg |
|
Fixed |
1.00% |
1.00% |
|
|
|
| 15-Jul-2006 |
|
|
1.00% |
Kg |
Fixed |
1.00% |
|
|
| 05-May-2005 |
|
Kg |
Fixed |
|
1.00% |
1.00% |
|
|
| 401219 |
Other:
|
01-Sep-2008 |
1.00% |
|
|
Fixed |
1.00% |
Kg |
|
|
| 18-Jul-2007 |
Kg |
Fixed |
|
|
1.00% |
1.00% |
|
|
| 15-Jul-2006 |
1.00% |
|
|
Kg |
1.00% |
Fixed |
|
|
| 05-May-2005 |
1.00% |
|
Kg |
Fixed |
1.00% |
|
|
|
| 401220 |
Used pneumatic tyres: |
01-Sep-2008 |
1.00% |
Fixed |
1.00% |
|
|
Kg |
|
|
| 18-Jul-2007 |
Kg |
1.00% |
Fixed |
|
1.00% |
|
|
|
| 15-Jul-2006 |
Fixed |
1.00% |
1.00% |
|
Kg |
|
|
|
| 05-May-2005 |
1.00% |
|
Kg |
|
1.00% |
Fixed |
|
|
| 40122010 |
For buses, lorries and earth moving equipments including light commercial vehicles |
15-Nov-2016 |
Fixed |
1.50% |
|
|
u |
1.50% |
|
|
| 23-Nov-2015 |
|
1.90% |
1.90% |
Fixed |
|
u |
|
|
| 01-Sep-2008 |
|
1.00% |
Kg |
1.00% |
Fixed |
|
|
|
| 18-Jul-2007 |
Fixed |
|
|
1.00% |
1.00% |
u |
|
|
| 15-Jul-2006 |
Fixed |
1.00% |
1.00% |
|
Kg |
|
|
|
| 05-May-2005 |
Kg |
1.00% |
Fixed |
|
|
1.00% |
|
|
| 40129050 |
Tyre treads, interchangeable |
15-Nov-2016 |
1.50% |
kg |
|
|
1.50% |
Fixed |
|
|
| 23-Nov-2015 |
1.90% |
|
kg |
1.90% |
|
Fixed |
|
|
| 01-Sep-2008 |
1.00% |
|
1.00% |
Kg |
Fixed |
|
|
|
| 18-Jul-2007 |
|
1.00% |
1.00% |
Kg |
|
Fixed |
|
|
| 15-Jul-2006 |
Kg |
|
Fixed |
1.00% |
1.00% |
|
|
|
| 05-May-2005 |
|
1.00% |
|
Kg |
Fixed |
1.00% |
|
|
| 40122090 |
Other |
15-Nov-2016 |
u |
|
1.50% |
Fixed |
1.50% |
|
|
|
| 23-Nov-2015 |
1.90% |
1.90% |
|
|
u |
Fixed |
|
|
| 01-Sep-2008 |
Fixed |
|
1.00% |
|
1.00% |
Kg |
|
|
| 18-Jul-2007 |
Fixed |
1.00% |
|
u |
|
1.00% |
|
|
| 15-Jul-2006 |
Kg |
1.00% |
Fixed |
1.00% |
|
|
|
|
| 05-May-2005 |
Kg |
1.00% |
1.00% |
|
Fixed |
|
|
|
| 40129020 |
Solid rubber tyres for other vehicles |
15-Nov-2016 |
kg |
1.50% |
Fixed |
1.50% |
|
|
|
|
| 23-Nov-2015 |
|
1.90% |
kg |
|
Fixed |
1.90% |
|
|
| 01-Sep-2008 |
1.00% |
Fixed |
|
|
1.00% |
Kg |
|
|
| 18-Jul-2007 |
|
|
Kg |
1.00% |
Fixed |
1.00% |
|
|
| 15-Jul-2006 |
Fixed |
|
1.00% |
|
1.00% |
Kg |
|
|
| 05-May-2005 |
|
Kg |
1.00% |
|
Fixed |
1.00% |
|
|
| 40129090 |
Other |
15-Nov-2016 |
kg |
|
1.50% |
Fixed |
|
1.50% |
|
|
| 23-Nov-2015 |
|
|
kg |
Fixed |
1.90% |
1.90% |
|
|
| 01-Sep-2008 |
Fixed |
1.00% |
Kg |
1.00% |
|
|
|
|
| 18-Jul-2007 |
Fixed |
Kg |
1.00% |
1.00% |
|
|
|
|
| 15-Jul-2006 |
|
Fixed |
|
1.00% |
Kg |
1.00% |
|
|
| 05-May-2005 |
|
1.00% |
|
Kg |
1.00% |
Fixed |
|
|
| 40129041 |
Of a kind used in two-wheeled and three- wheeled motor vehicles |
15-Nov-2016 |
1.50% |
1.50% |
|
|
kg |
Fixed |
|
|
| 23-Nov-2015 |
1.90% |
|
Fixed |
kg |
1.90% |
|
|
|
| 01-Sep-2008 |
Kg |
1.00% |
Fixed |
|
|
1.00% |
|
|
| 18-Jul-2007 |
|
Fixed |
1.00% |
|
1.00% |
Kg |
|
|
| 15-Jul-2006 |
|
Fixed |
|
1.00% |
1.00% |
Kg |
|
|
| 05-May-2005 |
1.00% |
1.00% |
|
Kg |
|
Fixed |
|
|
| 40129049 |
Other |
15-Nov-2016 |
|
kg |
1.50% |
Fixed |
1.50% |
|
|
|
| 23-Nov-2015 |
|
1.90% |
1.90% |
Fixed |
|
kg |
|
|
| 01-Sep-2008 |
|
|
1.00% |
Kg |
Fixed |
1.00% |
|
|
| 18-Jul-2007 |
Fixed |
1.00% |
1.00% |
|
|
Kg |
|
|
| 15-Jul-2006 |
|
Fixed |
Kg |
|
1.00% |
1.00% |
|
|
| 05-May-2005 |
|
|
Kg |
Fixed |
1.00% |
1.00% |
|
|
| 40121200 |
Of a kind used on buses or lorries |
15-Nov-2016 |
|
u |
1.50% |
Fixed |
|
1.50% |
|
|
| 23-Nov-2015 |
1.90% |
|
u |
|
1.90% |
Fixed |
|
|
| 01-Sep-2008 |
1.00% |
|
|
1.00% |
Kg |
Fixed |
|
|
| 18-Jul-2007 |
1.00% |
Fixed |
1.00% |
|
u |
|
|
|
| 15-Jul-2006 |
Fixed |
1.00% |
Kg |
1.00% |
|
|
|
|
| 05-May-2005 |
|
Fixed |
1.00% |
|
1.00% |
Kg |
|
|
| 40129030 |
Tyres with metal framework |
15-Nov-2016 |
1.50% |
1.50% |
kg |
|
Fixed |
|
|
|
| 23-Nov-2015 |
|
1.90% |
1.90% |
kg |
|
Fixed |
|
|
| 01-Sep-2008 |
1.00% |
|
|
Kg |
1.00% |
Fixed |
|
|
| 18-Jul-2007 |
Fixed |
|
|
1.00% |
1.00% |
Kg |
|
|
| 15-Jul-2006 |
Fixed |
|
|
1.00% |
Kg |
1.00% |
|
|
| 05-May-2005 |
1.00% |
Fixed |
1.00% |
|
|
Kg |
|
|
| 40121300 |
Of a kind used on aircraft |
15-Nov-2016 |
|
Fixed |
u |
1.50% |
1.50% |
|
|
|
| 23-Nov-2015 |
|
1.90% |
u |
|
Fixed |
1.90% |
|
|
| 01-Sep-2008 |
Kg |
Fixed |
|
1.00% |
|
1.00% |
|
|
| 18-Jul-2007 |
1.00% |
|
u |
|
Fixed |
1.00% |
|
|
| 15-Jul-2006 |
|
1.00% |
|
Kg |
1.00% |
Fixed |
|
|
| 05-May-2005 |
1.00% |
|
Kg |
Fixed |
|
1.00% |
|
|
| 40121910 |
For two wheelers |
15-Nov-2016 |
|
1.50% |
1.50% |
u |
|
Fixed |
|
|
| 23-Nov-2015 |
Fixed |
|
1.90% |
1.90% |
u |
|
|
|
| 01-Sep-2008 |
Kg |
1.00% |
Fixed |
|
1.00% |
|
|
|
| 18-Jul-2007 |
1.00% |
1.00% |
Fixed |
|
u |
|
|
|
| 15-Jul-2006 |
Kg |
|
1.00% |
Fixed |
1.00% |
|
|
|
| 05-May-2005 |
1.00% |
1.00% |
|
Kg |
Fixed |
|
|
|
| 40129010 |
Solid rubber tyres for motor vehicles |
15-Nov-2016 |
|
kg |
1.50% |
Fixed |
|
1.50% |
|
|
| 23-Nov-2015 |
kg |
|
1.90% |
Fixed |
1.90% |
|
|
|
| 01-Sep-2008 |
1.00% |
Fixed |
|
1.00% |
|
Kg |
|
|
| 18-Jul-2007 |
Fixed |
1.00% |
|
|
Kg |
1.00% |
|
|
| 15-Jul-2006 |
1.00% |
1.00% |
|
|
Kg |
Fixed |
|
|
| 05-May-2005 |
Fixed |
|
|
1.00% |
Kg |
1.00% |
|
|
| 40121100 |
Of a kind used on motor cars (including station wagons and racing cars) |
15-Nov-2016 |
1.50% |
|
u |
|
1.50% |
Fixed |
|
|
| 23-Nov-2015 |
Fixed |
1.90% |
1.90% |
|
|
u |
|
|
| 01-Sep-2008 |
1.00% |
Fixed |
|
|
1.00% |
Kg |
|
|
| 18-Jul-2007 |
1.00% |
|
|
u |
1.00% |
Fixed |
|
|
| 15-Jul-2006 |
|
Kg |
1.00% |
Fixed |
1.00% |
|
|
|
| 05-May-2005 |
1.00% |
1.00% |
|
|
Kg |
Fixed |
|
|
| 40121990 |
Other |
15-Nov-2016 |
u |
Fixed |
1.50% |
1.50% |
|
|
|
|
| 23-Nov-2015 |
|
|
1.90% |
Fixed |
u |
1.90% |
|
|
| 01-Sep-2008 |
Kg |
1.00% |
Fixed |
|
|
1.00% |
|
|
| 18-Jul-2007 |
1.00% |
1.00% |
Fixed |
|
|
u |
|
|
| 15-Jul-2006 |
1.00% |
|
|
Kg |
1.00% |
Fixed |
|
|
| 05-May-2005 |
Kg |
1.00% |
|
Fixed |
|
1.00% |
|
|
| 40122020 |
For passenger automobile vehicles, including two wheelers, three wheelers and personal type vehicles |
15-Nov-2016 |
|
1.50% |
u |
|
1.50% |
Fixed |
|
|
| 23-Nov-2015 |
Fixed |
1.90% |
|
u |
1.90% |
|
|
|
| 01-Sep-2008 |
|
|
1.00% |
Kg |
Fixed |
1.00% |
|
|
| 18-Jul-2007 |
u |
1.00% |
Fixed |
|
|
1.00% |
|
|
| 15-Jul-2006 |
1.00% |
Kg |
Fixed |
|
1.00% |
|
|
|
| 05-May-2005 |
1.00% |
|
|
Kg |
Fixed |
1.00% |
|
|