| 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 47 -49 ) - Section X-Pulp of wood or of other Fibrous Cellulosic Material; Recovered (Waste and Scrap) Paper or Paperboard; Paper and Paperboard and articles thereof
|
|
| 48 |
Chapter 48: Paper and paperboard; articles of Paper pulp, of paper or of paperboard |
|
| 4823 |
Other Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibers, Cut To Size Or Shape; Other Articles Of Paperpulp, Paper, Paperboard, |
|
| 482370 |
Moulded or pressed article of paper pulp :
|
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 |
|
|
|
|
| 482390 |
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 |
|
|
|
|
| 482301 |
Single Side Decorative Laminates with barrier paper |
15-Nov-2016 |
1.9 |
6.30% |
Kg |
Fixed |
8 |
1.50% |
|
|
| 23-Nov-2015 |
2.4 |
8 |
Kg |
Fixed |
6.30% |
1.90% |
|
|
| 482302 |
Decorative handicraft articles made of papier-mache |
15-Nov-2016 |
Kg |
Fixed |
1.70% |
6.30% |
18.6 |
69 |
|
|
| 23-Nov-2015 |
5% |
1.50% |
15 |
Fixed |
50 |
Kg |
|
|
| 482399 |
Others |
15-Nov-2016 |
1.50% |
|
1.50% |
Fixed |
|
|
|
|
| 23-Nov-2015 |
Fixed |
1.90% |
1.90% |
|
|
|
|
|
| 48237030 |
Articles made of paper mache other than artware and moulded or pressed goods of woof pilp |
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 |
|
|
| 48239019 |
Decorative laminates |
01-Sep-2008 |
Not Mentioned in NTF |
|
|
|
Kg |
|
|
|
| 01-Apr-2007 |
|
Not Mentioned in NTF |
|
|
Kg |
|
|
|
| 15-Jul-2006 |
|
|
Kg |
|
|
Not Mentioned in NTF |
|
|
| 05-May-2005 |
|
|
Kg |
|
|
Not Mentioned in NTF |
|
|
| 48239016 |
Patterns made of papers for leather footwear, leather garments and goods |
01-Sep-2008 |
|
Not Mentioned in NTF |
|
|
|
Kg |
|
|
| 01-Apr-2007 |
|
|
|
|
Not Mentioned in NTF |
Kg |
|
|
| 15-Jul-2006 |
Not Mentioned in NTF |
|
|
|
|
Kg |
|
|
| 05-May-2005 |
Not Mentioned in NTF |
|
|
|
|
Kg |
|
|
| 48239090 |
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 |
|
|
Not Mentioned in NTF |
Kg |
|
|
|
|
| 48239013 |
Packing and wrapping paper |
01-Sep-2008 |
|
Not Mentioned in NTF |
Kg |
|
|
|
|
|
| 01-Apr-2007 |
|
|
|
|
Not Mentioned in NTF |
Kg |
|
|
| 15-Jul-2006 |
|
|
Kg |
|
Not Mentioned in NTF |
|
|
|
| 05-May-2005 |
Kg |
Not Mentioned in NTF |
|
|
|
|
|
|
| 48237010 |
Moulded Paper Pulp Egg Trays |
21-Sep-2013 |
|
|
Fixed |
|
1.70% |
1.70% |
|
|
| 10-Oct-2012 |
|
2%
|
Fixed |
|
2%
|
|
|
|
| 22-Sep-2011 |
1.00% |
|
|
|
1% |
Fixed |
|
|
| 20-Sep-2010 |
1.00% |
Fixed |
1.00% |
|
|
|
|
|
| 01-Sep-2008 |
0.70 |
1.40 |
Fixed |
8.5 kg. wt.
(per pack having 100
Trays) |
0.60% |
1.30% |
|
|
| 01-Apr-2007 |
1.50 |
Kg |
0.60% |
0.70 |
Fixed |
1.40% |
|
|
| 15-Jul-2006 |
0.70 |
1.20 |
Fixed |
8.5 kg. wt.
(per pack having 100
Trays) |
0.60% |
1.10% |
|
|
| 05-May-2005 |
0.70% |
1.00% |
1.10 |
Fixed |
8.5 kg. wt. (per pack having 100 Trays) |
0.80 |
|
|
| 48237020 |
Wood pulp board |
01-Sep-2008 |
|
Not Mentioned in NTF |
|
|
|
Kg |
|
|
| 01-Apr-2007 |
Not Mentioned in NTF |
|
|
|
Kg |
|
|
|
| 15-Jul-2006 |
Kg |
|
|
Not Mentioned in NTF |
|
|
|
|
| 05-May-2005 |
|
|
|
Kg |
Not Mentioned in NTF |
|
|
|
| 48239021 |
Pre-punched cards |
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 |
|
|
| 48239011 |
Braille paper |
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 |
|
|
| 48239015 |
Paper Cones made of relevant paper board |
21-Sep-2013 |
3.30% |
2.4 |
Kg |
Fixed |
2.4 |
3.30% |
|
|
| 10-Oct-2012 |
Kg
|
3.2 |
4.4%
|
Fixed |
3.2 |
4.4%
|
|
|
| 22-Sep-2011 |
3.3 |
Kg |
5.50% |
Fixed |
5.50% |
3.3 |
|
|
| 20-Sep-2010 |
1.00% |
2.20 |
Kg |
5.00% |
Fixed |
|
|
|
| 01-Sep-2008 |
Fixed |
Kg |
0.70% |
5.90% |
0.30 |
2.20 |
|
|
| 01-Apr-2007 |
Fixed |
0.30 |
2.50 |
0.70% |
Kg |
6.60% |
|
|
| 15-Jul-2006 |
5.90% |
0.70% |
0.30 |
Kg. |
Fixed |
2.10 |
|
|
| 05-May-2005 |
5.60% |
0.30 |
2.00 |
Kg |
0.80% |
Fixed |
|
|
| 48239022 |
Monotype and newstape paper in strips with perforated edges, not exceeding 15cm in width |
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 |
|
Not Mentioned in NTF |
|
|
|
Kg |
|
|
| 48239023 |
Typewriting paper cut to size |
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 |
|
|
|
|
|
| 48239018 |
Products consisting of sheets of paper or paperboard, impregnated, coated or covered with plastics ( |
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 |
|
|
|
| 48239012 |
Cellulose in sole board or sheet |
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 |
|
|
|
| 48239030 |
Plain or embossed seals made of paper, laminated paper or paper gaskets |
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 |
|
Not Mentioned in NTF |
|
|
|
Kg |
|
|
| 48237090 |
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 |
|
|
|
|
|
| 48239014 |
Paper for cigarette filter tips |
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 |
|
|
|
Kg |
Not Mentioned in NTF |
|
|
|
| 48239017 |
Patterns made of paper for articles of apparel and clothing accessories |
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 |
|
|
|
| 48231200 |
Self-adhesive |
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 |
|
|
|
Kg |
|
Not Mentioned in NTF |
|
|
| 48231900 |
Other |
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 |
|
|
|
| 48232000 |
Filter paper and paperboard |
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 |
|
|
Not Mentioned in NTF |
Kg |
|
|
|
|
| 48234000 |
Rolls, sheets and dials, printed for self- recording appratus |
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 |
|
|
|
|
|
|
| 48236000 |
Trays, dishes, plates, cups and the like, of paper and paperboard |
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 |
|
|
|
|
|
| 48236100 |
Of bamboo |
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 |
|
|
|
|
| 48236900 |
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 |
|
|
Kg |
Not Mentioned in NTF |
|
|
|
|
| 4823901801 |
Metallized Paper (26 GSM to 120 GSM) |
21-Sep-2013 |
Fixed |
Kg |
3.30% |
3.30% |
6 |
6 |
|
|
| 10-Oct-2012 |
Fixed |
4.4%
|
4.4%
|
Kg
|
8 |
8 |
|
|
| 22-Sep-2011 |
8.3 |
5.50% |
8.3 |
Kg |
5.50% |
Fixed |
|
|
| 20-Sep-2010 |
|
3.90% |
Kg |
4.50 |
1.00% |
Fixed |
|
|
| 01-Sep-2008 |
4.60% |
0.50 |
Kg |
Fixed |
4.50 |
0.50% |
|
|
| 01-Apr-2007 |
5.20% |
Fixed |
0.50 |
0.50% |
Kg |
5.00 |
|
|
| 15-Jul-2006 |
Fixed |
0.50% |
4.50 |
Kg. |
0.50 |
4.50% |
|
|
| 05-May-2005 |
Fixed |
0.60% |
0.60 |
Kg |
4.30 |
4.30% |
|
|
| 4823901802 |
Double Side Decorative Laminates with Barrier Paper |
21-Sep-2013 |
3.30% |
3.30% |
Kg |
Fixed |
4 |
4 |
|
|
| 10-Oct-2012 |
5.3 |
4.4%
|
Kg
|
4.4%
|
Fixed |
5.3 |
|
|
| 22-Sep-2011 |
Kg |
5.5 |
5.50% |
Fixed |
5.50% |
5.5 |
|
|
| 20-Sep-2010 |
Fixed |
|
1.00% |
49.50 |
5.50% |
1 Sq.Mtr x10.00 mm thickness of14.5 kg +/-2.5% |
|
|
| 01-Sep-2008 |
Fixed |
1 Sq.Mtr x
10.00 mm thickness of
14.5 kg +/-
2.5% |
0.70% |
6.50% |
5.30 |
49.50 |
|
|
| 01-Apr-2007 |
0.7% |
5.30 |
55.00 |
7.30% |
1 Sq.Mtr x10.00 mm thickness of 14.5 kg +/-2.5% |
Fixed |
|
|
| 15-Jul-2006 |
5.10 |
47.70 |
1 Sq.Mtr x
10.00 mm thickness of
14.5 kg +/-
2.5% |
0.70% |
6.60% |
Fixed |
|
|
| 05-May-2005 |
6.30% |
6.50 |
Fixed |
1 Sq.Mtr x 10.00 mm thickness of 14.5 kg +/- 2.5% |
0.90% |
45.40 |
|
|
| 4823901803 |
Industrial Laminates (Paper based/fabric based electrical) |
21-Sep-2013 |
3.30% |
3.30% |
5 |
5 |
Fixed |
Kg |
|
|
| 10-Oct-2012 |
6.7 |
6.7 |
4.4%
|
Kg
|
Fixed |
4.4%
|
|
|
| 22-Sep-2011 |
Fixed |
7 |
5.50% |
Kg |
7 |
5.50% |
|
|
| 20-Sep-2010 |
|
4.30 |
1.00% |
Kg |
Fixed |
2.80% |
|
|
| 01-Sep-2008 |
3.30% |
0.30% |
Kg |
0.40 |
Fixed |
4.30 |
|
|
| 01-Apr-2007 |
3.80% |
Kg |
0.40 |
Fixed |
0.30% |
4.80 |
|
|
| 15-Jul-2006 |
Kg. |
3.30% |
Fixed |
0.40 |
0.30% |
4.20 |
|
|
| 05-May-2005 |
Kg |
3.10% |
Fixed |
0.50 |
4.00 |
0.40% |
|
|
| 4823901804 |
Industrial Laminates (Paper based/fabric based mechanical) |
21-Sep-2013 |
5 |
Kg |
3.30% |
5 |
Fixed |
3.30% |
|
|
| 10-Oct-2012 |
6.7 |
Fixed |
6.7 |
4.4%
|
4.4%
|
Kg
|
|
|
| 22-Sep-2011 |
5.50% |
7 |
7 |
Fixed |
5.50% |
Kg |
|
|
| 20-Sep-2010 |
2.50% |
|
1.00% |
Fixed |
4.00 |
Kg |
|
|
| 01-Sep-2008 |
0.30% |
2.90% |
4.00 |
0.40 |
Kg |
Fixed |
|
|
| 01-Apr-2007 |
3.30% |
Kg |
Fixed |
0.40 |
0.30% |
4.40 |
|
|
| 15-Jul-2006 |
Kg. |
Fixed |
0.30% |
0.40 |
3.70 |
2.80% |
|
|
| 05-May-2005 |
Kg |
2.70% |
Fixed |
3.50 |
0.40% |
0.50 |
|
|
| 4823901805 |
Single Side Decorative Laminates with barrier paper |
21-Sep-2013 |
3.9 |
3.30% |
7.6 |
6.30% |
Kg |
Fixed |
|
|
| 10-Oct-2012 |
8.9 |
5.3 |
4.4%
|
Kg
|
Fixed |
7.4%
|
|
|
| 22-Sep-2011 |
Kg |
Fixed |
5.5 |
7.4 |
5.50% |
7.40% |
|
|
| 20-Sep-2010 |
Fixed |
1.00% |
8.20% |
1 sq meter x 1mm Thickness of wt. 1.45 Kg+/-2.5% |
7.00 |
|
|
|
| 01-Sep-2008 |
7.00 |
1.10% |
1 sq meter x 1
mm
Thickness of wt. 1.45 Kg
+/-2.5% |
0.80 |
Fixed |
9.70% |
|
|
| 01-Apr-2007 |
1 sq meter x 1mmThickness of wt.1.45 Kg+/-2.5% |
10.80% |
0.90 |
Fixed |
1.20% |
7.80 |
|
|
| 15-Jul-2006 |
10.00% |
1.20% |
0.90 |
1 sq meter x 1
mm
Thickness of wt. 1.45 Kg
+/-2.5% |
Fixed |
7.20 |
|
|
| 05-May-2005 |
9.50% |
1.40% |
Fixed |
1.02 |
6.90 |
1 sq meter x 1 mm Thickness of wt. 1.45 Kg +/-2.5% |
|
|
| 4823000099 |
Others |
21-Sep-2013 |
|
|
1.70% |
|
Fixed |
1.70% |
|
|
| 10-Oct-2012 |
|
2%
|
2%
|
|
|
Fixed |
|
|
| 22-Sep-2011 |
|
1.00% |
|
Fixed |
|
1% |
|
|
| 20-Sep-2010 |
|
1.00% |
Fixed |
|
1.00% |
|
|
|
| 01-Sep-2008 |
Kg |
Fixed |
|
1.00% |
1.00% |
|
|
|
| 18-Jul-2007 |
Fixed |
|
1.00% |
|
1.00% |
Kg |
|
|
| 15-Jul-2006 |
Kg |
1.00% |
|
Fixed |
|
1.00% |
|
|
| 05-May-2005 |
|
1.00% |
Kg |
1.00% |
Fixed |
|
|
|
| |
Filament yarn (grey) |
01-Sep-2008 |
|
|
0.50% |
Fixed |
5.10% |
|
|
|
| 01-Apr-2007 |
|
|
Not Mentioned in NTF |
|
|
|
|
|
| 4823901806 |
Decorative handicraft articles made of papier mache |
21-Sep-2013 |
Kg |
2.1 |
1.70% |
Fixed |
6.30% |
7.6 |
|
|
| 10-Oct-2012 |
2%
|
Fixed |
|
3.9%
|
|
|
|
|
| 22-Sep-2011 |
3.90% |
|
|
Fixed |
|
1% |
|
|
| 20-Sep-2010 |
4.30% |
|
|
|
1.00% |
Fixed |
|
|
| 01-Sep-2008 |
|
0.50% |
|
5.10% |
|
Fixed |
|
|
| 01-Apr-2007 |
Fixed |
0.50% |
|
5.70% |
|
|
|
|
| 4823901807 |
Diazo Paper |
21-Sep-2013 |
Fixed |
|
1.70% |
1.70% |
|
|
|
|
| 10-Oct-2012 |
3%
|
Fixed |
|
2%
|
|
|
|
|
| 22-Sep-2011 |
|
1% |
Fixed |
3.00% |
|
|
|
|
| 4823901808 |
S.S.Maplitho (NS) |
21-Sep-2013 |
1.70% |
1.70% |
|
|
Fixed |
|
|
|
| 10-Oct-2012 |
2%
|
|
|
|
Fixed |
2%
|
|
|
| 22-Sep-2011 |
|
|
1.00% |
Fixed |
|
1% |
|
|
| 4823901809 |
S.S. Maplitho Wood Free Printing Paper. |
21-Sep-2013 |
|
Fixed |
|
|
1.70% |
1.70% |
|
|
| 10-Oct-2012 |
|
|
2%
|
Fixed |
2%
|
|
|
|
| 22-Sep-2011 |
2% |
Fixed |
2.00% |
|
|
|
|
|
| 4823901810 |
Cigarette Packaging Materials viz., Hinge-lid packets/Hinge-lid blanks, Cigarette Card Board Outers/ |
21-Sep-2013 |
1.90% |
|
|
|
Fixed |
1.90% |
|
|
| 10-Oct-2012 |
|
|
2.4%
|
|
Fixed |
2.4%
|
|
|
| 22-Sep-2011 |
|
3% |
|
|
3.00% |
Fixed |
|
|