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