| 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 72 -83 ) - Section XV-Base Metals and Articles of Base Metal
|
|
| 82 |
Chapter 82: Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal |
|
| 8201 |
Hand Tools, The Following: Spades, Shovels, Mattocks, Picks, Hoes, Forks And Rakes; Axes, Bill Hooks And Similar Hewing Tools; Secateurs And Pruners Of Any Kind; Scythes, Sickles, Hay Knives, Hedge Shears, Timber Wedges And Other Tools Of A Kind Used In A |
|
| 820101 |
Powrah/Hoe/Pickaxe/Kudali/ Pick Mattock/ Cutter Mattock / Trowel / Transplantor /Fork/ Cultivator/ W
|
21-Sep-2013 |
4.9 |
Kg |
7.60% |
Fixed |
1.70% |
22 |
|
|
| 10-Oct-2012 |
Kg
|
2%
|
Fixed |
7.6%
|
5.8 |
22 |
|
|
| 22-Sep-2011 |
13.6 |
Kg |
Fixed |
2.50% |
5.3 |
6.40% |
|
|
| 820102 |
Animal Drawn Ploughs/ Parts thereof
|
21-Sep-2013 |
4.9 |
22 |
Fixed |
7.60% |
Kg |
1.70% |
|
|
| 10-Oct-2012 |
Kg
|
7.6%
|
Fixed |
2%
|
5.8 |
22 |
|
|
| 22-Sep-2011 |
2.50% |
13.6 |
6.40% |
Kg |
5.3 |
Fixed |
|
|
| 820103 |
Axes |
21-Sep-2013 |
22 |
1.70% |
7.60% |
Kg |
Fixed |
4.9 |
|
|
| 10-Oct-2012 |
7.6%
|
2%
|
Fixed |
5.8 |
22 |
Kg
|
|
|
| 22-Sep-2011 |
Kg |
13.6 |
Fixed |
2.50% |
6.40% |
5.3 |
|
|
| 820104 |
Fork |
21-Sep-2013 |
Kg |
1.70% |
Fixed |
7.60% |
22 |
4.9 |
|
|
| 10-Oct-2012 |
22 |
2%
|
Kg
|
7.6%
|
Fixed |
5.8 |
|
|
| 22-Sep-2011 |
6.40% |
Fixed |
2.50% |
13.6 |
Kg |
5.3 |
|
|
| 820105 |
Fork digging with socket |
21-Sep-2013 |
Fixed |
7.60% |
4.9 |
22 |
Kg |
1.70% |
|
|
| 10-Oct-2012 |
2%
|
22 |
5.8 |
7.6%
|
Kg
|
Fixed |
|
|
| 22-Sep-2011 |
Fixed |
2.50% |
Kg |
6.40% |
5.3 |
13.6 |
|
|
| 820106 |
Heavy duty Fork latch |
21-Sep-2013 |
4.9 |
1.70% |
22 |
7.60% |
Kg |
Fixed |
|
|
| 10-Oct-2012 |
5.8 |
Fixed |
Kg
|
2%
|
22 |
7.6%
|
|
|
| 22-Sep-2011 |
5.3 |
Kg |
Fixed |
13.6 |
6.40% |
2.50% |
|
|
| 820107 |
ILD Fork |
21-Sep-2013 |
22 |
Kg |
4.9 |
1.70% |
Fixed |
7.60% |
|
|
| 10-Oct-2012 |
22 |
Fixed |
5.8 |
2%
|
Kg
|
7.6%
|
|
|
| 22-Sep-2011 |
Fixed |
5.3 |
2.50% |
13.6 |
Kg |
6.40% |
|
|
| 820108 |
ILD Guide |
21-Sep-2013 |
4.9 |
Kg |
7.60% |
Fixed |
1.70% |
22 |
|
|
| 10-Oct-2012 |
2%
|
Fixed |
7.6%
|
5.8 |
22 |
Kg
|
|
|
| 22-Sep-2011 |
13.6 |
Kg |
Fixed |
2.50% |
5.3 |
6.40% |
|
|
| 820109 |
Rakes/ Garden Rakes / Fork Manure Hooks made of Iron and /or Steel |
21-Sep-2013 |
Fixed |
Kg |
1.70% |
7.60% |
4.9 |
22 |
|
|
| 10-Oct-2012 |
Kg
|
7.6%
|
Fixed |
2%
|
5.8 |
22 |
|
|
| 22-Sep-2011 |
Kg |
5.3 |
6.40% |
Fixed |
13.6 |
2.50% |
|
|
| 820110 |
Shovels/Spades made of Iron and/or steel, with or without handle, irrespective of what material the |
21-Sep-2013 |
1.70% |
7.60% |
Kg |
Fixed |
4.9 |
22 |
|
|
| 10-Oct-2012 |
5.8 |
22 |
Kg
|
7.6%
|
2%
|
Fixed |
|
|
| 22-Sep-2011 |
Fixed |
2.50% |
6.40% |
5.3 |
Kg |
13.6 |
|
|
| 820111 |
Hoe Blade |
21-Sep-2013 |
1.70% |
7.60% |
22 |
4.9 |
Kg |
Fixed |
|
|
| 10-Oct-2012 |
Kg
|
7.6%
|
Fixed |
5.8 |
2%
|
22 |
|
|
| 22-Sep-2011 |
13.6 |
Kg |
5.3 |
6.40% |
Fixed |
2.50% |
|
|
| 820112 |
Hoe Eye |
21-Sep-2013 |
22 |
Kg |
1.70% |
Fixed |
7.60% |
4.9 |
|
|
| 10-Oct-2012 |
22 |
5.8 |
7.6%
|
Kg
|
Fixed |
2%
|
|
|
| 22-Sep-2011 |
2.50% |
5.3 |
Kg |
6.40% |
13.6 |
Fixed |
|
|
| 820199 |
Others |
21-Sep-2013 |
4.9 |
1.70% |
Kg |
22 |
7.60% |
Fixed |
|
|
| 10-Oct-2012 |
2%
|
22 |
7.6%
|
Fixed |
Kg
|
5.8 |
|
|
| 22-Sep-2011 |
5.3 |
Fixed |
Kg |
13.6 |
6.40% |
2.50% |
|
|
| 82016000 |
Hedge shears, two-handed pruning shears and similar two-handed shears |
15-Nov-2016 |
2.00% |
Fixed |
8.20% |
4.9 |
20 |
Kg |
|
|
| 23-Nov-2015 |
18 |
Kg |
2.00% |
Fixed |
8.00% |
4.5 |
|
|
| 02-Jan-2009 |
1.20% |
10.00% |
0.85 |
7.50 |
Kg. |
Fixed |
|
|
| 01-Sep-2008 |
1.00% |
6.20 |
KG |
8.50% |
0.70 |
Fixed |
|
|
| 01-Apr-2007 |
1.00% |
10.00% |
Kg |
Fixed |
0.70 |
7.30 |
|
|
| 15-Jul-2006 |
1.00% |
0.70 |
Kg. |
6.00 |
8.50% |
Fixed |
|
|
| 05-May-2005 |
0.70 |
KG |
8.00% |
Fixed |
5.70 |
1.00% |
|
|
| 82019000 |
Other hand tools of a kind used in agriculture, horticulture or forestry |
15-Nov-2016 |
Kg |
Fixed |
4.9 |
20 |
2.00% |
8.20% |
|
|
| 23-Nov-2015 |
2.00% |
4.5 |
18 |
Kg |
8.00% |
Fixed |
|
|
| 02-Jan-2009 |
7.50 |
1.20% |
Kg. |
Fixed |
0.85 |
10.00% |
|
|
| 01-Sep-2008 |
0.70 |
KG |
Fixed |
6.20 |
8.50% |
1.00% |
|
|
| 01-Apr-2007 |
1.00% |
0.70 |
Kg |
7.30 |
10.00% |
Fixed |
|
|
| 15-Jul-2006 |
6.00 |
0.70 |
8.50% |
Kg. |
Fixed |
1.00% |
|
|
| 05-May-2005 |
0.70 |
5.70 |
KG |
Fixed |
8.00% |
1.00% |
|
|
| 82011000 |
Spades and shovels |
15-Nov-2016 |
2.00% |
8.20% |
20 |
4.9 |
Kg |
Fixed |
|
|
| 23-Nov-2015 |
4.5 |
18 |
Kg |
2.00% |
Fixed |
8.00% |
|
|
| 02-Jan-2009 |
0.85 |
Kg. |
1.20% |
7.50 |
Fixed |
10.00% |
|
|
| 01-Sep-2008 |
Fixed |
0.70 |
1.00% |
6.20 |
KG |
8.50% |
|
|
| 01-Apr-2007 |
7.30 |
Kg |
1.00% |
Fixed |
10.00% |
0.70 |
|
|
| 15-Jul-2006 |
Kg. |
8.50% |
Fixed |
1.00% |
0.70 |
6.00 |
|
|
| 05-May-2005 |
KG |
0.70 |
8.00% |
Fixed |
5.70 |
1.00% |
|
|
| 82013000 |
Mattocks, picks, hoes and rakes |
15-Nov-2016 |
2.00% |
Kg |
20 |
4.9 |
8.20% |
Fixed |
|
|
| 23-Nov-2015 |
8.00% |
Kg |
Fixed |
2.00% |
18 |
4.5 |
|
|
| 02-Jan-2009 |
0.85 |
10.00% |
Kg. |
7.50 |
Fixed |
1.20% |
|
|
| 01-Sep-2008 |
8.50% |
KG |
0.70 |
Fixed |
1.00% |
6.20 |
|
|
| 01-Apr-2007 |
Kg |
0.70 |
Fixed |
7.30 |
10.00% |
1.00% |
|
|
| 15-Jul-2006 |
1.00% |
6.00 |
8.50% |
Kg. |
Fixed |
0.70 |
|
|
| 05-May-2005 |
Fixed |
1.00% |
8.00% |
5.70 |
0.70 |
KG |
|
|
| 82015000 |
Secateurs and similar one-handed pruners and shears (including poultry shears) |
15-Nov-2016 |
Fixed |
20 |
2.00% |
4.9 |
Kg |
8.20% |
|
|
| 23-Nov-2015 |
Kg |
8.00% |
18 |
4.5 |
Fixed |
2.00% |
|
|
| 02-Jan-2009 |
1.20% |
7.50 |
10.00% |
Kg. |
Fixed |
0.85 |
|
|
| 01-Sep-2008 |
6.20 |
KG |
8.50% |
0.70 |
1.00% |
Fixed |
|
|
| 01-Apr-2007 |
7.30 |
0.70 |
1.00% |
Kg |
Fixed |
10.00% |
|
|
| 15-Jul-2006 |
8.50% |
Fixed |
1.00% |
Kg. |
6.00 |
0.70 |
|
|
| 05-May-2005 |
5.70 |
KG |
1.00% |
Fixed |
8.00% |
0.70 |
|
|
| 82012000 |
Forks |
15-Nov-2016 |
20 |
Kg |
2.00% |
Fixed |
8.20% |
4.9 |
|
|
| 23-Nov-2015 |
Kg |
8.00% |
Fixed |
4.5 |
18 |
2.00% |
|
|
| 02-Jan-2009 |
Kg. |
0.85 |
10.00% |
Fixed |
1.20% |
7.50 |
|
|
| 01-Sep-2008 |
KG |
6.20 |
Fixed |
1.00% |
8.50% |
0.70 |
|
|
| 01-Apr-2007 |
Fixed |
7.30 |
10.00% |
Kg |
1.00% |
0.70 |
|
|
| 15-Jul-2006 |
Fixed |
1.00% |
8.50% |
0.70 |
6.00 |
Kg. |
|
|
| 05-May-2005 |
0.70 |
Fixed |
KG |
5.70 |
1.00% |
8.00% |
|
|
| 82014000 |
Axes, bill hooks and similar hewing tools |
15-Nov-2016 |
4.9 |
Kg |
2.00% |
20 |
Fixed |
8.20% |
|
|
| 23-Nov-2015 |
8.00% |
Fixed |
Kg |
4.5 |
2.00% |
18 |
|
|
| 02-Jan-2009 |
Fixed |
Kg. |
10.00% |
1.20% |
0.85 |
7.50 |
|
|
| 01-Sep-2008 |
Fixed |
1.00% |
8.50% |
0.70 |
KG |
6.20 |
|
|
| 01-Apr-2007 |
10.00% |
Fixed |
0.70 |
1.00% |
7.30 |
Kg |
|
|
| 15-Jul-2006 |
Fixed |
1.00% |
6.00 |
8.50% |
0.70 |
Kg. |
|
|
| 05-May-2005 |
5.70 |
1.00% |
KG |
0.70 |
8.00% |
Fixed |
|
|