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 64 -67 ) - Section XII-Footwear, Headgear, Umbrellas, Sun Umbrellas, Walking-sticks, seat-sticks, whips, Riding-crops and Parts thereof; Prepared Feathers and articles Made therewith; artificial Flowers; Articles of Human Hair
|
|
64 |
Chapter 64: Footwear, gaiters and the like; parts of such articles |
  |
6406 |
Parts of footwear (including uppers whether or not attached to soles other than outer soles); remova |
  |
640610 |
Leather sandal uppers, manufactured by units operating under section 65 of the Customs Act, 1962
|
15-Nov-2016 |
Fixed |
|
|
0.40% |
0.40% |
|
|
  |
23-Nov-2015 |
|
Fixed |
|
0.40% |
0.40% |
|
|
  |
21-Sep-2013 |
10.7 |
1.70% |
Pair |
Fixed |
3.9 |
4.70% |
|
  |
10-Oct-2012 |
3.9 |
9.6 |
Fixed |
4.9%
|
Pair
|
2%
|
|
  |
22-Sep-2011 |
1.6 |
4.90% |
Pair |
Fixed |
8 |
1.00% |
|
  |
20-Sep-2010 |
5.50% |
|
Fixed |
8.00 |
1.00% |
Pair |
|
  |
01-Sep-2008 |
1.10% |
1.60 |
9.50 |
6.50% |
pair |
Fixed |
|
  |
01-Apr-2007 |
Pair |
1.90 |
Fixed |
11.00 |
1.30% |
7.50% |
|
  |
15-Jul-2006 |
6.40% |
pair |
Fixed |
9.30 |
2.00 |
1.30% |
|
  |
05-May-2005 |
Fixed |
8.00 |
1.70% |
pair |
2.40 |
5.70% |
|
  |
640699 |
Others
|
15-Nov-2016 |
1.50% |
|
|
1.50% |
|
Fixed |
|
  |
23-Nov-2015 |
|
Fixed |
1.90% |
|
1.90% |
|
|
  |
21-Sep-2013 |
|
1.70% |
Fixed |
1.70% |
|
|
|
  |
10-Oct-2012 |
2%
|
2%
|
|
Fixed |
|
|
|
  |
22-Sep-2011 |
Fixed |
|
|
1.00% |
|
1.00% |
|
  |
20-Sep-2010 |
|
1.00% |
Fixed |
|
|
1.00% |
|
  |
01-Sep-2008 |
|
|
Fixed |
pair |
1.00% |
1.00% |
|
  |
18-Jul-2007 |
1.00% |
|
pair |
1.00% |
|
Fixed |
|
  |
15-Jul-2006 |
pair |
|
Not Mentioned in NTF |
|
|
|
|
  |
05-May-2005 |
Not Mentioned in NTF |
|
|
|
pair |
|
|
  |
640601 |
Leather shoe uppers for adults, namely boots and half boots |
15-Nov-2016 |
2.20% |
44.5 |
Fixed |
Pair |
168 |
8.30% |
|
  |
23-Nov-2015 |
Pair |
Fixed |
45.1 |
168.00 |
2.20% |
8.20% |
|
  |
21-Sep-2013 |
1.70% |
Pair |
8.20% |
Fixed |
168 |
34.8 |
|
  |
10-Oct-2012 |
35.9 |
150.6 |
8.4%
|
Fixed |
Pair
|
2%
|
|
  |
22-Sep-2011 |
98 |
8.20% |
Fixed |
3.00% |
35.9 |
Pair |
|
  |
20-Sep-2010 |
8.50% |
1.00% |
Pair |
|
Fixed |
79.00 |
|
  |
01-Sep-2008 |
Fixed |
1.80% |
9.50% |
16.70 |
88.00 |
pair |
|
  |
01-Apr-2007 |
18.40 |
95.00 |
Pair |
Fixed |
10.30% |
2.00% |
|
  |
15-Jul-2006 |
1.50% |
8.50% |
pair |
Fixed |
13.30 |
75.00 |
|
  |
640602 |
Leather shoe uppers for adults, namely boots and half boots, manufactured by units operating under s |
15-Nov-2016 |
|
|
0.40% |
0.40% |
Fixed |
|
|
  |
23-Nov-2015 |
|
|
0.40% |
Fixed |
0.40% |
|
|
  |
21-Sep-2013 |
1.70% |
5.20% |
18.3 |
56 |
Pair |
Fixed |
|
  |
10-Oct-2012 |
Fixed |
18.7 |
50.4 |
5.4%
|
2%
|
Pair
|
|
  |
22-Sep-2011 |
42 |
5.40% |
Pair |
Fixed |
7.8 |
1.00% |
|
  |
20-Sep-2010 |
5.70% |
42.00 |
|
Pair |
Fixed |
1.00% |
|
  |
01-Sep-2008 |
8.80 |
Fixed |
6.80% |
50.00 |
1.20% |
pair |
|
  |
01-Apr-2007 |
1.30% |
Pair |
7.50% |
9.50 |
Fixed |
55.00 |
|
  |
15-Jul-2006 |
1.30% |
pair |
6.40% |
47.00 |
10.00 |
Fixed |
|
  |
640603 |
Deleted |
23-Nov-2015 |
|
|
|
Fixed |
|
|
|
  |
21-Sep-2013 |
|
|
|
Fixed |
|
|
|
  |
22-Sep-2011 |
|
|
|
|
Fixed |
|
|
  |
01-Sep-2008 |
pair |
Not Mentioned in NTF |
|
|
|
|
|
  |
01-Apr-2007 |
|
|
Pair |
|
|
Not Mentioned in NTF |
|
  |
15-Jul-2006 |
65.00 |
pair |
1.50% |
11.60 |
Fixed |
8.50% |
|
  |
640604 |
Deleted |
23-Nov-2015 |
Fixed |
|
|
|
|
|
|
  |
21-Sep-2013 |
|
|
|
|
Fixed |
|
|
  |
22-Sep-2011 |
|
|
|
Fixed |
|
|
|
  |
01-Sep-2008 |
pair |
|
Not Mentioned in NTF |
|
|
|
|
  |
01-Apr-2007 |
|
Pair |
|
|
Not Mentioned in NTF |
|
|
  |
15-Jul-2006 |
39.00 |
1.30% |
pair |
8.30 |
6.40% |
Fixed |
|
  |
640605 |
Leather shoe uppers for adults, other than boots and half boots |
15-Nov-2016 |
115 |
Pair |
Fixed |
30.5 |
8.30% |
2.20% |
|
  |
23-Nov-2015 |
2.20% |
108.00 |
Pair |
29 |
8.20% |
Fixed |
|
  |
21-Sep-2013 |
22.4 |
Pair |
1.70% |
Fixed |
108 |
8.20% |
|
  |
10-Oct-2012 |
Pair
|
96.8 |
2%
|
Fixed |
8.4%
|
23 |
|
  |
22-Sep-2011 |
63 |
23 |
3.00% |
Pair |
8.20% |
Fixed |
|
  |
20-Sep-2010 |
Pair |
1.00% |
Fixed |
8.50% |
|
55.00 |
|
  |
01-Sep-2008 |
11.50 |
9.50% |
pair |
Fixed |
61.00 |
1.80% |
|
  |
01-Apr-2007 |
12.80 |
Fixed |
2.00% |
66.00 |
10.30% |
Pair |
|
  |
15-Jul-2006 |
55.00 |
pair |
9.80 |
1.50% |
Fixed |
8.50% |
|
  |
640606 |
Leather shoe uppers for adults, other than boots and half boots, manufactured by units operating und |
15-Nov-2016 |
|
|
0.40% |
|
Fixed |
0.40% |
|
  |
23-Nov-2015 |
0.40% |
|
0.40% |
|
|
Fixed |
|
  |
21-Sep-2013 |
20 |
Fixed |
1.70% |
6.5 |
5.20% |
Pair |
|
  |
10-Oct-2012 |
2%
|
Fixed |
5.4%
|
6.7 |
18 |
Pair
|
|
  |
22-Sep-2011 |
15 |
Fixed |
Pair |
1.00% |
5.40% |
2.8 |
|
  |
20-Sep-2010 |
1.00% |
Pair |
15.00 |
|
5.70% |
Fixed |
|
  |
01-Sep-2008 |
pair |
Fixed |
1.20% |
6.80% |
3.20 |
18.00 |
|
  |
01-Apr-2007 |
1.30% |
Fixed |
7.50% |
3.50 |
Pair |
20.00 |
|
  |
15-Jul-2006 |
6.40% |
Fixed |
3.60 |
16.80 |
1.30% |
pair |
|
  |
640607 |
Leather uppers for boots/half boots/shoes for children |
15-Nov-2016 |
Fixed |
2.20% |
8.30% |
28.6 |
108 |
Pair |
|
  |
23-Nov-2015 |
29 |
108.00 |
Pair |
Fixed |
8.20% |
2.20% |
|
  |
21-Sep-2013 |
1.70% |
8.20% |
22.4 |
108 |
Pair |
Fixed |
|
  |
10-Oct-2012 |
8.4%
|
Pair
|
Fixed |
23 |
2%
|
96.8 |
|
  |
22-Sep-2011 |
Fixed |
8.20% |
23 |
63 |
3.00% |
Pair |
|
  |
20-Sep-2010 |
|
1.00% |
Fixed |
8.50% |
50.00 |
Pair |
|
  |
01-Sep-2008 |
1.80% |
pair |
9.50% |
10.60 |
Fixed |
56.00 |
|
  |
01-Apr-2007 |
10.30% |
61.00 |
Pair |
11.80 |
2.00% |
Fixed |
|
  |
15-Jul-2006 |
pair |
Fixed |
1.50% |
8.90 |
8.50% |
50.00 |
|
  |
640608 |
Leather uppers for boots/half boots/shoes for children, manufactured by units operating under sectio |
15-Nov-2016 |
Fixed |
0.40% |
|
|
|
0.40% |
|
  |
23-Nov-2015 |
Fixed |
|
0.40% |
|
0.40% |
|
|
  |
21-Sep-2013 |
1.70% |
5.20% |
Pair |
Fixed |
20 |
6.5 |
|
  |
10-Oct-2012 |
5.4%
|
18 |
Pair
|
Fixed |
6.6 |
2%
|
|
  |
22-Sep-2011 |
Pair |
1.00% |
3 |
16 |
5.40% |
Fixed |
|
  |
20-Sep-2010 |
16.00 |
1.00% |
|
Pair |
5.70% |
Fixed |
|
  |
01-Sep-2008 |
1.20% |
6.80% |
3.30 |
19.00 |
pair |
Fixed |
|
  |
01-Apr-2007 |
Fixed |
21.00 |
1.30% |
Pair |
3.60 |
7.50% |
|
  |
15-Jul-2006 |
pair |
Fixed |
3.90 |
1.30% |
18.30 |
6.40% |
|
  |
640609 |
Leather sandal uppers |
15-Nov-2016 |
7.20% |
13.7 |
Pair |
58 |
Fixed |
1.70% |
|
  |
23-Nov-2015 |
Fixed |
1.90% |
6.90% |
12.9 |
47.00 |
Pair |
|
  |
21-Sep-2013 |
11 |
45.5 |
Fixed |
Pair |
1.70% |
7% |
|
  |
10-Oct-2012 |
2%
|
Pair
|
7.2%
|
11.7 |
Fixed |
42 |
|
  |
22-Sep-2011 |
7.00% |
Pair |
Fixed |
14.6 |
3.00% |
34 |
|
  |
20-Sep-2010 |
Fixed |
7.60% |
|
32.00 |
Pair |
1.00% |
|
  |
01-Sep-2008 |
38.00 |
1.00% |
pair |
4.20 |
Fixed |
9.00% |
|
  |
01-Apr-2007 |
1.00% |
44.00 |
Pair |
4.30 |
10.30% |
Fixed |
|
  |
15-Jul-2006 |
8.50% |
35.00 |
6.20 |
Fixed |
1.50% |
pair |
|
  |
640611 |
Leather woven sandal uppers |
15-Nov-2016 |
9.9 |
1.70% |
42 |
Fixed |
7.20% |
Pair |
|
  |
23-Nov-2015 |
11.6 |
Pair |
1.90% |
42.00 |
Fixed |
6.90% |
|
  |
21-Sep-2013 |
Pair |
40.8 |
7% |
Fixed |
1.90% |
11.1 |
|
  |
10-Oct-2012 |
|
2.4%
|
3.5%
|
|
Fixed |
|
|
  |
22-Sep-2011 |
|
|
3.00% |
Fixed |
3.50% |
|
|
  |
20-Sep-2010 |
|
|
|
Fixed |
1.00% |
3.80% |
|
  |
01-Sep-2008 |
|
1.00% |
pair |
|
Fixed |
4.50% |
|
  |
01-Apr-2007 |
Fixed |
1.00% |
|
5.00% |
Pair |
|
|
  |
15-Jul-2006 |
|
pair |
1.00% |
|
Fixed |
3.00% |
|
  |
640612 |
Leather soles |
15-Nov-2016 |
Fixed |
6.1 |
7.20% |
1.70% |
26 |
Pair |
|
  |
23-Nov-2015 |
Pair |
7.2 |
6.90% |
Fixed |
1.90% |
26.00 |
|
  |
21-Sep-2013 |
1.70% |
|
1.70% |
|
|
Fixed |
|
  |
10-Oct-2012 |
|
2.1%
|
Fixed |
2.1%
|
|
|
|
  |
22-Sep-2011 |
2.10% |
|
2.10% |
Fixed |
|
|
|
  |
20-Sep-2010 |
|
Fixed |
2.30% |
|
|
2.30% |
|
  |
01-Sep-2008 |
|
|
2.30% |
Fixed |
2.30% |
|
|
  |
01-Apr-2007 |
|
|
Fixed |
|
2.60% |
2.60% |
|
  |
15-Jul-2006 |
|
|
2.30% |
Fixed |
|
2.30% |
|
  |
640613 |
Leather-cum-synthetic/textile footwear uppers |
15-Nov-2016 |
Fixed |
1.70% |
42 |
Pair |
7.20% |
9.9 |
|
  |
23-Nov-2015 |
11.6 |
6.90% |
Pair |
42.00 |
Fixed |
1.90% |
|
  |
21-Sep-2013 |
Fixed |
1.90% |
11.1 |
7% |
Pair |
40.8 |
|
  |
10-Oct-2012 |
Fixed |
7%
|
14 |
40.8 |
Pair
|
2.4%
|
|
  |
22-Sep-2011 |
3.00% |
7.00% |
14.6 |
34 |
Fixed |
Pair |
|
  |
20-Sep-2010 |
7.60% |
Fixed |
1.00% |
Pair |
32.00 |
|
|
  |
01-Sep-2008 |
7.60 |
1.80% |
38.00 |
9.00% |
pair |
Fixed |
|
  |
18-Jul-2007 |
Pair |
10.30% |
2.00% |
8.50 |
Fixed |
44.00 |
|
  |
15-Jul-2006 |
pair |
1.00% |
Fixed |
1.00% |
|
|
|
  |
640614 |
Synthetic uppers for footwear |
15-Nov-2016 |
1.50% |
6% |
7.8 |
31 |
Pair |
Fixed |
|
  |
23-Nov-2015 |
Pair |
Fixed |
6.00% |
1.90% |
9.8 |
31.00 |
|
  |
21-Sep-2013 |
3.30% |
6% |
17 |
31 |
Pair |
Fixed |
|
  |
10-Oct-2012 |
Pair
|
Fixed |
22.6 |
4.4%
|
36 |
7%
|
|
  |
22-Sep-2011 |
7.00% |
30 |
5.50% |
Pair |
Fixed |
23.6 |
|
  |
640615 |
PU Unit sole |
15-Nov-2016 |
1.50% |
|
1.50% |
|
|
Fixed |
|
  |
23-Nov-2015 |
|
1.90% |
|
1.90% |
|
Fixed |
|
  |
21-Sep-2013 |
Pair |
Fixed |
8 |
8 |
3.30% |
3.30% |
|
  |
10-Oct-2012 |
10.6 |
Pair
|
Fixed |
10.6 |
4.4%
|
4.4%
|
|
  |
22-Sep-2011 |
5.50% |
11 |
11 |
5.50% |
Pair |
Fixed |
|
  |
640616 |
Leather insoles (Leather socks) for adult shoes |
15-Nov-2016 |
8.10% |
1.3 |
Pair |
7 |
Fixed |
1.50% |
|
  |
23-Nov-2015 |
1.90% |
8.10% |
1.6 |
7.00 |
Pair |
Fixed |
|
  |
21-Sep-2013 |
1.5 |
7.2 |
Fixed |
Pair |
1.70% |
8.10% |
|
  |
10-Oct-2012 |
2%
|
Pair
|
8.4%
|
1.8 |
Fixed |
7.5 |
|
  |
640617 |
Leather insoles (Leather socks) for adult shoes, manufactured by units operating under section 65 of |
15-Nov-2016 |
Fixed |
|
|
0.40% |
0.40% |
|
|
  |
23-Nov-2015 |
0.40% |
Fixed |
|
0.40% |
|
|
|
  |
21-Sep-2013 |
1.70% |
Pair |
Fixed |
0.4 |
5.10% |
1.3 |
|
  |
10-Oct-2012 |
1.4 |
Fixed |
5.4%
|
Pair
|
2%
|
0.5 |
|
  |
640618 |
Leather gaiters or chaps |
15-Nov-2016 |
1.70% |
42 |
Fixed |
7.20% |
Pair |
9.9 |
|
  |
23-Nov-2015 |
11.6 |
Pair |
1.90% |
42.00 |
Fixed |
6.90% |
|
  |
13-Feb-2015 |
1.90% |
6.90% |
11.6 |
Fixed |
Pair |
42 |
|
  |
640619 |
Synthetic gaiters or chaps |
15-Nov-2016 |
7.8 |
1.50% |
6% |
31 |
Fixed |
Pair |
|
  |
23-Nov-2015 |
Pair |
9.8 |
6.00% |
Fixed |
1.90% |
31.00 |
|
  |
13-Feb-2015 |
9.8 |
1.90% |
31 |
6.00% |
Pair |
Fixed |
|
  |
64069100 |
Of wood |
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 |
|
|
  |
64069930 |
Gaiters, leggings and similar articles |
01-Sep-2008 |
|
1.00% |
Kg |
Fixed |
|
1.00% |
|
  |
01-Apr-2007 |
1.00% |
|
|
Kg |
1.00% |
Fixed |
|
  |
15-Jul-2006 |
|
Kg |
|
|
Not Mentioned in NTF |
|
|
  |
05-May-2005 |
Kg |
Not Mentioned in NTF |
|
|
|
|
|
  |
64069990 |
Other |
01-Sep-2008 |
|
|
Kg |
Fixed |
1.00% |
1.00% |
|
  |
01-Apr-2007 |
Fixed |
|
|
1.00% |
1.00% |
Kg |
|
  |
15-Jul-2006 |
|
|
|
Kg |
Not Mentioned in NTF |
|
|
  |
05-May-2005 |
|
|
|
Kg |
|
Not Mentioned in NTF |
|
  |
64061040 |
Sheep lining |
01-Sep-2008 |
1.10% |
pair |
6.50% |
Fixed |
9.50 |
1.60 |
|
  |
01-Apr-2007 |
1.30% |
Fixed |
7.50% |
11.00 |
Pair |
1.90 |
|
  |
15-Jul-2006 |
1.30% |
9.30 |
6.40% |
2.00 |
pair |
Fixed |
|
  |
05-May-2005 |
1.70% |
5.70% |
2.40 |
pair |
Fixed |
8.00 |
|
  |
64062001 |
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 |
|
|
|
  |
64069920 |
Leather soles |
01-Sep-2008 |
|
1.00% |
Fixed |
1.00% |
|
Kg |
|
  |
01-Apr-2007 |
|
1.00% |
Kg |
Fixed |
|
1.00% |
|
  |
15-Jul-2006 |
|
|
Kg |
|
Not Mentioned in NTF |
|
|
  |
05-May-2005 |
|
Kg |
Not Mentioned in NTF |
|
|
|
|
  |
64061090 |
Other |
01-Sep-2008 |
6.50% |
1.60 |
9.50 |
Fixed |
pair |
1.10% |
|
  |
01-Apr-2007 |
Fixed |
Pair |
11.00 |
7.50% |
1.30% |
1.90 |
|
  |
15-Jul-2006 |
pair |
2.00 |
6.40% |
Fixed |
1.30% |
9.30 |
|
  |
05-May-2005 |
1.70% |
5.70% |
2.40 |
pair |
Fixed |
8.00 |
|
  |
64069910 |
Leather parts of footwear, other than soles and prepared uppers |
01-Sep-2008 |
1.00% |
Kg |
|
Fixed |
1.00% |
|
|
  |
01-Apr-2007 |
1.00% |
1.00% |
|
Kg |
|
Fixed |
|
  |
15-Jul-2006 |
|
|
|
Kg |
|
Not Mentioned in NTF |
|
  |
05-May-2005 |
|
|
Not Mentioned in NTF |
Kg |
|
|
|
  |
64061030 |
Goat lining |
01-Sep-2008 |
6.50% |
1.10% |
1.60 |
9.50 |
pair |
Fixed |
|
  |
01-Apr-2007 |
Pair |
Fixed |
1.30% |
1.90 |
7.50% |
11.00 |
|
  |
15-Jul-2006 |
6.40% |
9.30 |
2.00 |
1.30% |
Fixed |
pair |
|
  |
05-May-2005 |
1.70% |
5.70% |
pair |
Fixed |
8.00 |
2.40 |
|
  |
64069940 |
Parts of gaiters, leggings and similar articles |
01-Sep-2008 |
1.00% |
|
Kg |
1.00% |
Fixed |
|
|
  |
01-Apr-2007 |
Fixed |
Kg |
1.00% |
|
|
1.00% |
|
  |
15-Jul-2006 |
Not Mentioned in NTF |
Kg |
|
|
|
|
|
  |
05-May-2005 |
Not Mentioned in NTF |
|
|
Kg |
|
|
|
  |
64061020 |
Leather uppers (prepared) |
01-Sep-2008 |
pair |
9.50 |
Fixed |
1.10% |
1.60 |
6.50% |
|
  |
01-Apr-2007 |
Pair |
Fixed |
7.50% |
11.00 |
1.90 |
1.30% |
|
  |
15-Jul-2006 |
pair |
Fixed |
2.00 |
6.40% |
9.30 |
1.30% |
|
  |
05-May-2005 |
5.70% |
1.70% |
pair |
2.40 |
Fixed |
8.00 |
|
  |
64061010 |
Embroidered uppers of textile materials |
01-Sep-2008 |
pair |
1.60 |
1.10% |
Fixed |
9.50 |
6.50% |
|
  |
01-Apr-2007 |
1.90 |
Fixed |
1.30% |
11.00 |
Pair |
7.50% |
|
  |
15-Jul-2006 |
1.30% |
2.00 |
6.40% |
pair |
9.30 |
Fixed |
|
  |
05-May-2005 |
1.70% |
5.70% |
2.40 |
8.00 |
pair |
Fixed |
|
  |
64062000 |
Outer soles and heels, of rubber or plastics |
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 |
|
|
|
  |