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 |
  |
8203 |
Files, Rasps, Pliers (including Cutting Pliers), Pincers, Tweezers, Metal Cutting Shears, Pipe- Cutters, Bolt Croppers, Perforating Punches And Similar Hand Tools |
  |
820340 |
Pipe-cutters, bolt croppers, perforating punches and similar tools;
|
01-Sep-2008 |
KG |
12.50% |
19.50 |
Fixed |
0.65% |
1.00 |
|
  |
01-Apr-2007 |
3.10 |
16.00% |
2.00% |
Fixed |
25.00 |
Kg |
|
  |
15-Jul-2006 |
Kg. |
2.50% |
20.80 |
Fixed |
13.50% |
3.90 |
|
  |
05-May-2005 |
0.80 |
KG |
8.90 |
Fixed |
1.00% |
11.00% |
|
  |
820301 |
Punches
|
21-Sep-2013 |
Fixed |
7.60% |
6.7 |
29.9 |
Kg |
1.70% |
|
  |
10-Oct-2012 |
Fixed |
Kg
|
7.4 |
2%
|
29 |
7.8%
|
|
  |
22-Sep-2011 |
Fixed |
7.1 |
2.50% |
22 |
7.80% |
Kg |
|
  |
820302 |
Steel files of Alloy Steel |
21-Sep-2013 |
1.70% |
Kg |
29.9 |
6.7 |
Fixed |
7.60% |
|
  |
10-Oct-2012 |
29 |
7.4 |
2%
|
Fixed |
Kg
|
7.8%
|
|
  |
22-Sep-2011 |
Kg |
22 |
Fixed |
2.50% |
7.1 |
7.80% |
|
  |
820303 |
Steel files of High Carbon Steel |
21-Sep-2013 |
29.9 |
Kg |
6.7 |
1.70% |
Fixed |
7.60% |
|
  |
10-Oct-2012 |
2%
|
Fixed |
7.8%
|
7.4 |
29 |
Kg
|
|
  |
22-Sep-2011 |
Kg |
7.1 |
7.80% |
Fixed |
22 |
2.50% |
|
  |
820304 |
Cutting Tools of High speed Steel (Cobalt Grade) |
21-Sep-2013 |
7.9 |
Kg |
7.60% |
Fixed |
1.70% |
35.4 |
|
  |
10-Oct-2012 |
7.8%
|
Fixed |
8.8 |
2%
|
34.3 |
Kg
|
|
  |
22-Sep-2011 |
7.80% |
Fixed |
2.50% |
8.3 |
Kg |
26 |
|
  |
820305 |
Cutting tools of High Speed Steel (Non-Cobalt Grade) |
21-Sep-2013 |
Kg |
1.70% |
Fixed |
7.60% |
6.7 |
29.9 |
|
  |
10-Oct-2012 |
7.8%
|
7.4 |
29 |
Kg
|
2%
|
Fixed |
|
  |
22-Sep-2011 |
22 |
Kg |
7.1 |
7.80% |
2.50% |
Fixed |
|
  |
820306 |
Slitting cutters made of Steel |
21-Sep-2013 |
7.60% |
Kg |
Fixed |
6.7 |
29.9 |
1.70% |
|
  |
10-Oct-2012 |
Kg
|
7.8%
|
Fixed |
7.4 |
29 |
2%
|
|
  |
22-Sep-2011 |
2.50% |
7.1 |
Kg |
7.80% |
22 |
Fixed |
|
  |
820307 |
Drop forged Pliers of Alloy Steel |
21-Sep-2013 |
1.70% |
7.60% |
29.9 |
6.7 |
Kg |
Fixed |
|
  |
10-Oct-2012 |
7.4 |
29 |
7.8%
|
Kg
|
Fixed |
2%
|
|
  |
22-Sep-2011 |
Kg |
22 |
Fixed |
2.50% |
7.80% |
7.1 |
|
  |
820308 |
Drop forged Pliers of Non-Alloy Steel |
21-Sep-2013 |
24.4 |
Kg |
1.70% |
Fixed |
7.60% |
5.5 |
|
  |
10-Oct-2012 |
2%
|
23.7 |
7.8%
|
Fixed |
Kg
|
6.1 |
|
  |
22-Sep-2011 |
18 |
5.8 |
2.50% |
7.80% |
Kg |
Fixed |
|
  |
820399 |
Others |
21-Sep-2013 |
1.70% |
Kg |
24.4 |
5.5 |
Fixed |
7.60% |
|
  |
10-Oct-2012 |
2%
|
Fixed |
Kg
|
7.8%
|
23.7 |
6.1 |
|
  |
22-Sep-2011 |
Fixed |
2.50% |
5.8 |
7.80% |
Kg |
18 |
|
  |
82033000 |
Metal cutting shears and similar tools |
15-Nov-2016 |
Kg |
10.00% |
Fixed |
8.8 |
44 |
2.00% |
|
  |
23-Nov-2015 |
33 |
2.00% |
Kg |
6.7 |
9.80% |
Fixed |
|
  |
01-Sep-2008 |
KG |
1.00 |
12.50% |
0.65% |
Fixed |
19.50 |
|
  |
01-Apr-2007 |
2.00% |
16.00% |
3.10 |
Kg |
25.00 |
Fixed |
|
  |
15-Jul-2006 |
20.80 |
13.50% |
3.90 |
Kg. |
Fixed |
2.50% |
|
  |
05-May-2005 |
8.90 |
1.00% |
KG |
0.80 |
Fixed |
11.00% |
|
  |
82032000 |
Pliers (including cutting pliers), pincers, tweezers and similar tools |
15-Nov-2016 |
2.00% |
Fixed |
10.00% |
8.8 |
44 |
Kg |
|
  |
23-Nov-2015 |
33 |
Kg |
2.00% |
Fixed |
6.7 |
9.80% |
|
  |
01-Sep-2008 |
1.00 |
KG |
19.50 |
Fixed |
0.65% |
12.50% |
|
  |
01-Apr-2007 |
Kg |
3.10 |
16.00% |
Fixed |
25.00 |
2.00% |
|
  |
15-Jul-2006 |
Kg. |
2.50% |
3.90 |
Fixed |
13.50% |
20.80 |
|
  |
05-May-2005 |
KG |
8.90 |
Fixed |
1.00% |
0.80 |
11.00% |
|
  |
82034010 |
Pipe-cutters, bolt croppers, perforating punches and similar tools: Perforating punches and pipe cut |
15-Nov-2016 |
8.8 |
44 |
Kg |
Fixed |
10.00% |
2.00% |
|
  |
23-Nov-2015 |
6.7 |
Kg |
2.00% |
Fixed |
9.80% |
33 |
|
  |
01-Sep-2008 |
KG |
19.50 |
0.65% |
12.50% |
1.00 |
Fixed |
|
  |
01-Apr-2007 |
Fixed |
3.10 |
25.00 |
16.00% |
2.00% |
Kg |
|
  |
15-Jul-2006 |
Fixed |
13.50% |
3.90 |
20.80 |
Kg. |
2.50% |
|
  |
05-May-2005 |
KG |
Fixed |
11.00% |
0.80 |
8.90 |
1.00% |
|
  |
82031000 |
Files, rasps and similar tools |
15-Nov-2016 |
Fixed |
8.8 |
44 |
2.00% |
Kg |
10.00% |
|
  |
23-Nov-2015 |
Kg |
9.80% |
33 |
6.7 |
Fixed |
2.00% |
|
  |
01-Sep-2008 |
1.00 |
12.50% |
Fixed |
19.50 |
0.65% |
KG |
|
  |
01-Apr-2007 |
2.00% |
Fixed |
3.10 |
16.00% |
25.00 |
Kg |
|
  |
15-Jul-2006 |
13.50% |
20.80 |
3.90 |
Kg. |
2.50% |
Fixed |
|
  |
05-May-2005 |
1.00% |
11.00% |
0.80 |
Fixed |
KG |
8.90 |
|
  |
82034090 |
Pipe-cutters, bolt croppers, perforating punches and similar tools: Other |
15-Nov-2016 |
Kg |
10.00% |
8.8 |
Fixed |
2.00% |
44 |
|
  |
23-Nov-2015 |
9.80% |
Fixed |
6.7 |
33 |
2.00% |
Kg |
|
  |
01-Sep-2008 |
0.65% |
19.50 |
KG |
12.50% |
Fixed |
1.00 |
|
  |
01-Apr-2007 |
Kg |
25.00 |
Fixed |
2.00% |
16.00% |
3.10 |
|
  |
15-Jul-2006 |
Fixed |
20.80 |
3.90 |
2.50% |
13.50% |
Kg. |
|
  |
05-May-2005 |
11.00% |
0.80 |
KG |
1.00% |
8.90 |
Fixed |
|
  |