| 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 41 - 43 ) - Section VIII-Raw Hides and Skins, Leather, Furskins and Articles thereof; saddlery and Harness; travel goods, Handbags and similar Containers; Articles of animal gut (other than silk-worm Gut)
|
|
| 42 |
Chapter 42: Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut) |
|
| 4203 |
Articles of apparel and clothing accessories, of leather or of composition leather |
|
| 420329 |
Other :
|
01-Sep-2008 |
|
|
Not Mentioned in NTF |
|
|
|
|
|
| 01-Apr-2007 |
|
|
Not Mentioned in NTF |
|
|
|
|
|
| 15-Jul-2006 |
|
|
|
Not Mentioned in NTF |
|
|
|
|
| 05-May-2005 |
|
|
|
Not Mentioned in NTF |
|
|
|
|
| 420321 |
Specially designed for use in sports:
|
01-Sep-2008 |
|
|
|
Not Mentioned in NTF |
|
|
|
|
| 01-Apr-2007 |
|
|
|
|
Not Mentioned in NTF |
|
|
|
| 15-Jul-2006 |
Not Mentioned in NTF |
|
|
|
|
|
|
|
| 05-May-2005 |
Not Mentioned in NTF |
|
|
|
|
|
|
|
| 420340 |
Other clothing accessories : |
01-Sep-2008 |
Not Mentioned in NTF |
|
|
|
|
|
|
|
| 01-Apr-2007 |
|
|
Not Mentioned in NTF |
|
|
|
|
|
| 15-Jul-2006 |
|
|
|
|
|
Not Mentioned in NTF |
|
|
| 05-May-2005 |
|
|
Not Mentioned in NTF |
|
|
|
|
|
| 420301 |
Articles of apparel, made of leather |
15-Nov-2016 |
Fixed |
9.70% |
900 |
2.40% |
Piece |
222.7 |
|
|
| 23-Nov-2015 |
2.40% |
Fixed |
9.50% |
820 |
207.2 |
Piece |
|
|
| 13-Feb-2015 |
1.90% |
9.60% |
164 |
820 |
Per piece |
Fixed |
|
|
| 21-Sep-2013 |
Fixed |
1.70% |
820 |
Per piece |
9.60% |
145.2 |
|
|
| 10-Oct-2012 |
2%
|
154.5 |
757 |
9.8%
|
Fixed |
Per piece
|
|
|
| 22-Sep-2011 |
Fixed |
175 |
3% |
570 |
Per piece |
9.80% |
|
|
| 20-Sep-2010 |
Per piece |
Fixed |
1.00% |
8.60% |
|
500.00 |
|
|
| 01-Sep-2008 |
80.00 |
575.00 |
Per piece |
Fixed |
9.90% |
1.40% |
|
|
| 01-Apr-2007 |
650.00 |
85.50 |
Per piece |
1.50% |
Fixed |
11.40% |
|
|
| 15-Jul-2006 |
96.00 |
1.70% |
533.00 |
Fixed |
Per piece |
9.50% |
|
|
| 420302 |
Articles of apparel, made of leather in combination with other materials |
15-Nov-2016 |
Fixed |
2.40% |
9.00% |
122.7 |
Piece |
460 |
|
|
| 23-Nov-2015 |
460 |
2.40% |
Piece |
122.7 |
Fixed |
9.00% |
|
|
| 21-Sep-2013 |
4.40% |
145.6 |
Per piece |
1.70% |
377 |
Fixed |
|
|
| 10-Oct-2012 |
Per piece
|
Fixed |
155.2 |
2%
|
349.3 |
4.5%
|
|
|
| 22-Sep-2011 |
Fixed |
3% |
175 |
4.50% |
Per piece |
263 |
|
|
| 20-Sep-2010 |
1.00% |
4.00% |
Per piece |
Fixed |
213.00 |
|
|
|
| 01-Sep-2008 |
Fixed |
75.00 |
1.40% |
245.00 |
Per piece |
4.60% |
|
|
| 01-Apr-2007 |
1.50% |
79.30 |
275.00 |
5.20% |
Per piece |
Fixed |
|
|
| 15-Jul-2006 |
Fixed |
Per piece |
42.80 |
4.30% |
0.80% |
230.00 |
|
|
| 420303 |
Gloves, specially designed for use in sports namely Golf Gloves made of leather |
15-Nov-2016 |
7.3 |
Fixed |
Piece |
26 |
8.50% |
2.40% |
|
|
| 23-Nov-2015 |
21 |
6.6 |
8.30% |
Piece |
Fixed |
2.60% |
|
|
| 21-Sep-2013 |
Per piece |
7.60% |
Fixed |
9.8 |
44 |
1.70% |
|
|
| 10-Oct-2012 |
Fixed |
32.6 |
2.1%
|
7.6 |
9%
|
Per piece
|
|
|
| 22-Sep-2011 |
Fixed |
6.7 |
3% |
20 |
9.00% |
Per piece |
|
|
| 20-Sep-2010 |
3.60% |
9.30% |
18.00 |
Fixed |
Per piece |
7.70 |
|
|
| 01-Sep-2008 |
Fixed |
3.60% |
10.80% |
6.70 |
Per piece |
20.00 |
|
|
| 01-Apr-2007 |
4.00% |
24.00 |
Fixed |
Per piece |
12.90% |
7.40 |
|
|
| 15-Jul-2006 |
Fixed |
3.50% |
20.00 |
Per piece |
11.50% |
6.00 |
|
|
| 420304 |
Gloves, specially designed for use in sports namely Golf Gloves made of leather in combination with |
15-Nov-2016 |
7.3 |
2.40% |
26 |
Fixed |
8.50% |
Piece |
|
|
| 23-Nov-2015 |
Fixed |
6.6 |
2.60% |
21 |
8.30% |
Piece |
|
|
| 21-Sep-2013 |
Per piece |
35.2 |
Fixed |
1.70% |
7.60% |
7.9 |
|
|
| 10-Oct-2012 |
2.1%
|
Fixed |
9%
|
6.1 |
26.1 |
Per piece
|
|
|
| 22-Sep-2011 |
5.3 |
16 |
3% |
Per piece |
Fixed |
9.00% |
|
|
| 20-Sep-2010 |
14.40 |
5.50% |
Per piece |
8.00 |
10.00% |
Fixed |
|
|
| 01-Sep-2008 |
8.00 |
Fixed |
5.50% |
23.00 |
16.00% |
Per piece |
|
|
| 18-Jul-2007 |
Fixed |
26.00 |
6.00% |
18.00% |
Per piece |
8.70 |
|
|
| 15-Jul-2006 |
6.00% |
18% |
25.00 |
8.30 |
Per piece |
Fixed |
|
|
| 420305 |
Gloves for use in industry including cut resistant gloves, heat resistant gloves, garden gloves, wor |
15-Nov-2016 |
30 |
Fixed |
Pair |
6.6 |
1.80% |
8.20% |
|
|
| 23-Nov-2015 |
18.5 |
3 |
Fixed |
1.30% |
Pair |
8.00% |
|
|
| 21-Sep-2013 |
1.70% |
18.4 |
7.60% |
Per pair |
4.1 |
Fixed |
|
|
| 10-Oct-2012 |
per pair
|
7.7%
|
Fixed |
24 |
6.2 |
2%
|
|
|
| 22-Sep-2011 |
per pair |
7.70% |
7.8 |
3% |
Fixed |
20 |
|
|
| 20-Sep-2010 |
|
per pair |
18.00 |
8.50% |
Fixed |
1.00% |
|
|
| 01-Sep-2008 |
3.80 |
per pair |
20.00 |
Fixed |
9.40% |
1.80% |
|
|
| 01-Apr-2007 |
4.20 |
2.00% |
22.00 |
Fixed |
Pair |
10.40% |
|
|
| 15-Jul-2006 |
per pair |
3.00 |
Fixed |
8.50% |
15.00 |
1.70% |
|
|
| 420306 |
Other gloves made of leather |
15-Nov-2016 |
Pair |
6.80% |
11 |
Fixed |
1.50% |
50 |
|
|
| 23-Nov-2015 |
1.30% |
Fixed |
6.50% |
10 |
Pair |
50 |
|
|
| 21-Sep-2013 |
Per pair |
Fixed |
6.50% |
1.70% |
13.3 |
51 |
|
|
| 10-Oct-2012 |
6.7%
|
14.3 |
48 |
Fixed |
Per pair
|
2%
|
|
|
| 22-Sep-2011 |
6.70% |
20 |
Per pair |
9 |
Fixed |
3% |
|
|
| 20-Sep-2010 |
|
Fixed |
1.00% |
28.00 |
7.00% |
Per pair |
|
|
| 01-Sep-2008 |
Per pair |
8.100% |
1.80% |
7.30 |
Fixed |
33.00 |
|
|
| 01-Apr-2007 |
8.30 |
38.00 |
Fixed |
Pair |
2.00% |
9.20% |
|
|
| 15-Jul-2006 |
8.00% |
6.40 |
Per pair |
30.00 |
Fixed |
1.70% |
|
|
| 420307 |
Belts (with or without an extra buckle) and bandoliers made of leather |
15-Nov-2016 |
Fixed |
1.90% |
6.80% |
11.2 |
40 |
Piece |
|
|
| 23-Nov-2015 |
Piece |
6.50% |
Fixed |
11.1 |
38 |
1.90% |
|
|
| 21-Sep-2013 |
5% |
1.70% |
7.5 |
Fixed |
22 |
Per piece |
|
|
| 10-Oct-2012 |
2%
|
Per piece
|
Fixed |
9.1 |
5.3%
|
24 |
|
|
| 22-Sep-2011 |
Per piece |
3% |
Fixed |
5.30% |
20 |
11.3 |
|
|
| 20-Sep-2010 |
20.00 |
Fixed |
1.00% |
5.30% |
|
Per piece |
|
|
| 01-Sep-2008 |
6.20% |
23.00 |
Per piece |
5.20 |
Fixed |
1.40% |
|
|
| 01-Apr-2007 |
30.00 |
5.60 |
8.00% |
Fixed |
Per piece |
1.50% |
|
|
| 15-Jul-2006 |
27.00 |
6.70% |
Per piece |
1.40% |
5.60 |
Fixed |
|
|
| 420308 |
Aprons made of leather |
15-Nov-2016 |
6.80% |
190 |
1.50% |
Piece |
Fixed |
41.9 |
|
|
| 23-Nov-2015 |
Fixed |
6.50% |
190 |
55.5 |
Piece |
1.90% |
|
|
| 21-Sep-2013 |
Fixed |
1.70% |
191 |
Per piece |
6.50% |
50 |
|
|
| 10-Oct-2012 |
2%
|
180 |
53.7 |
6.7%
|
Per piece
|
Fixed |
|
|
| 22-Sep-2011 |
67.1 |
3% |
150 |
Per piece |
6.70% |
Fixed |
|
|
| 20-Sep-2010 |
1.00% |
7.00% |
|
Per piece |
150.00 |
Fixed |
|
|
| 01-Sep-2008 |
Fixed |
8.00% |
1.80% |
40.00 |
170.00 |
Per piece |
|
|
| 01-Apr-2007 |
Fixed |
8.80% |
2.00% |
190.00 |
Per piece |
43.20 |
|
|
| 15-Jul-2006 |
1.70% |
161.00 |
Fixed |
Per piece |
7.50% |
36.50 |
|
|
| 4203099 |
Others |
21-Sep-2013 |
1.70% |
17.3 |
Per piece |
Fixed |
66 |
6.50% |
|
|
| 10-Oct-2012 |
18.6 |
2%
|
62.4 |
6.7%
|
Fixed |
Per piece
|
|
|
| 22-Sep-2011 |
3% |
6.70% |
23.3 |
|
52 |
Fixed |
|
|
| 20-Sep-2010 |
7.00% |
Per piece |
Fixed |
52.00 |
|
1.00% |
|
|
| 01-Sep-2008 |
1.80% |
60.00 |
Per piece |
8.00% |
Fixed |
12.00 |
|
|
| 01-Apr-2007 |
|
|
Per piece |
Not Mentioned in NTF |
|
|
|
|
| 15-Jul-2006 |
1.70% |
7.50% |
54.00 |
Per piece |
Fixed |
12.20 |
|
|
| 420399 |
Others |
15-Nov-2016 |
6.00% |
20 |
Piece |
100 |
Fixed |
1.20% |
|
|
| 23-Nov-2015 |
Piece |
6.50% |
Fixed |
19 |
65 |
1.90% |
|
|
| 420310 |
Articles of apparel: |
01-Sep-2008 |
|
|
|
|
Not Mentioned in NTF |
|
|
|
| 01-Apr-2007 |
|
|
|
Not Mentioned in NTF |
|
|
|
|
| 15-Jul-2006 |
|
|
|
Not Mentioned in NTF |
|
|
|
|
| 05-May-2005 |
|
Not Mentioned in NTF |
|
|
|
|
|
|
| 42032110 |
Gloves |
01-Sep-2008 |
Not Mentioned in NTF |
|
|
|
Kg |
|
|
|
| 01-Apr-2007 |
|
|
|
Kg |
|
Not Mentioned in NTF |
|
|
| 15-Jul-2006 |
|
Kg |
Not Mentioned in NTF |
|
|
|
|
|
| 05-May-2005 |
|
|
|
Kg |
|
Not Mentioned in NTF |
|
|
| 42032120 |
Mittens and mitts |
01-Sep-2008 |
|
|
|
|
Kg |
Not Mentioned in NTF |
|
|
| 01-Apr-2007 |
Not Mentioned in NTF |
|
|
|
Kg |
|
|
|
| 15-Jul-2006 |
Kg |
|
|
|
Not Mentioned in NTF |
|
|
|
| 05-May-2005 |
|
|
|
Kg |
|
Not Mentioned in NTF |
|
|
| 42033000 |
Belts and bandoliers |
01-Sep-2008 |
|
Not Mentioned in NTF |
|
|
Kg |
|
|
|
| 01-Apr-2007 |
|
|
|
Kg |
Not Mentioned in NTF |
|
|
|
| 15-Jul-2006 |
|
Kg |
Not Mentioned in NTF |
|
|
|
|
|
| 05-May-2005 |
|
Kg |
Not Mentioned in NTF |
|
|
|
|
|
| 42031010 |
Jackets and jerseys |
01-Sep-2008 |
Not Mentioned in NTF |
|
|
|
Kg |
|
|
|
| 01-Apr-2007 |
|
|
|
Kg |
|
Not Mentioned in NTF |
|
|
| 15-Jul-2006 |
|
|
Kg |
|
|
Not Mentioned in NTF |
|
|
| 05-May-2005 |
Not Mentioned in NTF |
|
|
|
Kg |
|
|
|
| 42032920 |
Other gloves |
01-Sep-2008 |
|
|
|
Kg |
|
Not Mentioned in NTF |
|
|
| 01-Apr-2007 |
Kg |
Not Mentioned in NTF |
|
|
|
|
|
|
| 15-Jul-2006 |
|
Kg |
|
Not Mentioned in NTF |
|
|
|
|
| 05-May-2005 |
|
Kg |
Not Mentioned in NTF |
|
|
|
|
|
| 42032930 |
Mittens and mitts |
01-Sep-2008 |
Kg |
|
Not Mentioned in NTF |
|
|
|
|
|
| 01-Apr-2007 |
|
|
Kg |
Not Mentioned in NTF |
|
|
|
|
| 15-Jul-2006 |
|
Not Mentioned in NTF |
|
|
|
Kg |
|
|
| 05-May-2005 |
Kg |
|
|
Not Mentioned in NTF |
|
|
|
|
| 42034020 |
Semi-chrome grain garments |
01-Sep-2008 |
Not Mentioned in NTF |
|
|
|
Kg |
|
|
|
| 01-Apr-2007 |
Kg |
Not Mentioned in NTF |
|
|
|
|
|
|
| 15-Jul-2006 |
|
Not Mentioned in NTF |
|
|
|
Kg |
|
|
| 05-May-2005 |
Not Mentioned in NTF |
|
|
|
Kg |
|
|
|
| 42031090 |
Other |
01-Sep-2008 |
|
Kg |
|
Not Mentioned in NTF |
|
|
|
|
| 01-Apr-2007 |
|
|
|
Kg |
|
Not Mentioned in NTF |
|
|
| 15-Jul-2006 |
|
Kg |
Not Mentioned in NTF |
|
|
|
|
|
| 05-May-2005 |
|
Kg |
|
Not Mentioned in NTF |
|
|
|
|
| 42034090 |
Other |
01-Sep-2008 |
|
Kg |
Not Mentioned in NTF |
|
|
|
|
|
| 01-Apr-2007 |
|
|
|
Not Mentioned in NTF |
Kg |
|
|
|
| 15-Jul-2006 |
Not Mentioned in NTF |
|
|
|
|
Kg |
|
|
| 05-May-2005 |
Not Mentioned in NTF |
|
|
|
Kg |
|
|
|
| 42032910 |
Gloves for use in industry |
01-Sep-2008 |
|
|
Kg |
Not Mentioned in NTF |
|
|
|
|
| 01-Apr-2007 |
Not Mentioned in NTF |
|
Kg |
|
|
|
|
|
| 15-Jul-2006 |
|
Kg |
Not Mentioned in NTF |
|
|
|
|
|
| 05-May-2005 |
|
Kg |
Not Mentioned in NTF |
|
|
|
|
|
| 42034010 |
Aprons |
01-Sep-2008 |
|
|
Kg |
Not Mentioned in NTF |
|
|
|
|
| 01-Apr-2007 |
|
|
|
Kg |
Not Mentioned in NTF |
|
|
|
| 15-Jul-2006 |
Kg |
Not Mentioned in NTF |
|
|
|
|
|
|
| 05-May-2005 |
|
Kg |
Not Mentioned in NTF |
|
|
|
|
|