| 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 84 - 85 ) - Section XVI-Machinery and Mechanical Appliances; Electrical Equipment; Parts thereof; sound Recorders and Reproducers, Television Image and Sound Recorders and reproducers, Television Image and sound Recorders and Reproducers, and Parts and Accessories of such article
|
|
| 84 |
Chapter 84: Nuclear reactors, boilers, machinery and mechanical appliance; parts thereof |
|
| 8418 |
Refrigerators, Freezers And Other Refrigerating Or Freezing Equipment, Electric Or Other; Heat Pumps Other Than Air Conditioning Machines Of Heading 8412.5 |
|
| 841810 |
Combined refrigerator-freezers, fitted with seprate external doors :
|
01-Sep-2008 |
|
1.10% |
|
Fixed |
|
1.10% |
|
|
| 18-Jul-2007 |
|
|
Fixed |
1.30% |
1.30% |
|
|
|
| 15-Jul-2006 |
|
|
1.30% |
1.30% |
Fixed |
|
|
|
| 05-May-2005 |
|
1.50% |
Fixed |
|
1.50% |
|
|
|
| 841830 |
Freezers of the chest type, not exceeding 800 l capacity :
|
01-Sep-2008 |
|
Fixed |
|
1.10% |
|
1.10% |
|
|
| 18-Jul-2007 |
1.30% |
|
|
1.30% |
|
Fixed |
|
|
| 15-Jul-2006 |
1.30% |
|
|
|
1.30% |
Fixed |
|
|
| 05-May-2005 |
|
1.50% |
|
|
Fixed |
1.50% |
|
|
| 841869 |
Other: |
01-Sep-2008 |
|
Fixed |
|
1.10% |
|
1.10% |
|
|
| 18-Jul-2007 |
1.30% |
|
Fixed |
|
|
1.30% |
|
|
| 15-Jul-2006 |
1.30% |
|
|
|
1.30% |
Fixed |
|
|
| 05-May-2005 |
Fixed |
1.50% |
|
|
|
1.50% |
|
|
| 841840 |
Freezers of the upright type, not exceeding 900 l capacity |
01-Sep-2008 |
|
|
1.10% |
Fixed |
1.10% |
|
|
|
| 18-Jul-2007 |
|
|
Fixed |
1.30% |
1.30% |
|
|
|
| 15-Jul-2006 |
1.30% |
|
|
|
1.30% |
Fixed |
|
|
| 05-May-2005 |
1.50% |
|
|
Fixed |
|
1.50% |
|
|
| 84184010 |
Freezers of the upright type, not exceeding 900 I capacity: Electrical |
15-Nov-2016 |
|
2.00% |
|
Fixed |
2.00% |
|
|
|
| 23-Nov-2015 |
2% |
|
2% |
|
|
Fixed |
|
|
| 01-Sep-2008 |
1.10% |
1.10% |
Fixed |
|
|
u |
|
|
| 18-Jul-2007 |
|
1.30% |
u |
Fixed |
|
1.30% |
|
|
| 15-Jul-2006 |
u |
1.30% |
|
Fixed |
1.30% |
|
|
|
| 05-May-2005 |
Fixed |
u |
1.50% |
1.50% |
|
|
|
|
| 84186940 |
Other: Refrigeration equipment or devices specially used in leather industries for manufacturing of |
15-Nov-2016 |
Fixed |
2.00% |
|
|
2.00% |
|
|
|
| 23-Nov-2015 |
2% |
2% |
|
|
|
Fixed |
|
|
| 01-Sep-2008 |
Kg |
1.10% |
Fixed |
|
1.10% |
|
|
|
| 18-Jul-2007 |
|
1.30% |
Kg |
|
1.30% |
Fixed |
|
|
| 15-Jul-2006 |
Kg |
1.30% |
|
Fixed |
|
1.30% |
|
|
| 05-May-2005 |
1.50% |
1.50% |
Kg |
Fixed |
|
|
|
|
| 84186950 |
Other: Refrigerated farm tanks, industrial ice cream freezer |
15-Nov-2016 |
2.00% |
2.00% |
|
|
|
Fixed |
|
|
| 23-Nov-2015 |
|
|
|
Fixed |
2% |
2% |
|
|
| 01-Sep-2008 |
|
|
1.10% |
Kg |
Fixed |
1.10% |
|
|
| 18-Jul-2007 |
1.30% |
Kg |
Fixed |
1.30% |
|
|
|
|
| 15-Jul-2006 |
Kg |
|
Fixed |
1.30% |
1.30% |
|
|
|
| 05-May-2005 |
|
Kg |
|
Fixed |
1.50% |
1.50% |
|
|
| 84189900 |
Parts: Other |
15-Nov-2016 |
|
2.00% |
|
2.00% |
|
Fixed |
|
|
| 23-Nov-2015 |
|
Fixed |
|
2% |
2% |
|
|
|
| 01-Sep-2008 |
1.10% |
|
|
Kg |
1.10% |
Fixed |
|
|
| 18-Jul-2007 |
1.30% |
|
Kg |
|
1.30% |
Fixed |
|
|
| 15-Jul-2006 |
|
1.30% |
1.30% |
Kg |
|
Fixed |
|
|
| 05-May-2005 |
1.50% |
|
1.50% |
Kg |
|
Fixed |
|
|
| 84186910 |
Other: Ice making machinery |
15-Nov-2016 |
Fixed |
|
|
2.00% |
2.00% |
|
|
|
| 23-Nov-2015 |
2% |
|
|
Fixed |
|
2% |
|
|
| 01-Sep-2008 |
1.10% |
Fixed |
1.10% |
|
|
Kg |
|
|
| 18-Jul-2007 |
1.30% |
Kg |
|
Fixed |
|
1.30% |
|
|
| 15-Jul-2006 |
Fixed |
1.30% |
|
Kg |
|
1.30% |
|
|
| 05-May-2005 |
1.50% |
|
Kg |
|
Fixed |
1.50% |
|
|
| 84186930 |
Other: Vending machine, other than automatic vending machine |
15-Nov-2016 |
Fixed |
|
2.00% |
2.00% |
|
|
|
|
| 23-Nov-2015 |
|
|
2% |
|
2% |
Fixed |
|
|
| 01-Sep-2008 |
|
Kg |
|
Fixed |
1.10% |
1.10% |
|
|
| 18-Jul-2007 |
|
Kg |
1.30% |
Fixed |
|
1.30% |
|
|
| 15-Jul-2006 |
1.30% |
Fixed |
1.30% |
|
|
Kg |
|
|
| 05-May-2005 |
1.50% |
|
1.50% |
Kg |
|
Fixed |
|
|
| 84182900 |
Refrigerators, household type: Other |
15-Nov-2016 |
|
Fixed |
|
|
2.00% |
2.00% |
|
|
| 23-Nov-2015 |
|
2% |
2% |
|
|
Fixed |
|
|
| 01-Sep-2008 |
Fixed |
1.10% |
|
|
1.10% |
u |
|
|
| 18-Jul-2007 |
|
|
1.30% |
1.30% |
u |
Fixed |
|
|
| 15-Jul-2006 |
u |
|
1.30% |
Fixed |
|
1.30% |
|
|
| 05-May-2005 |
1.50% |
Fixed |
1.50% |
|
u |
|
|
|
| 84185000 |
Freezers of the upright type, not exceeding 900 I capacity: Other furniture (chests, cabinets, displ |
15-Nov-2016 |
2.00% |
|
|
|
2.00% |
Fixed |
|
|
| 23-Nov-2015 |
Fixed |
|
|
2% |
2% |
|
|
|
| 01-Sep-2008 |
1.10% |
|
|
1.10% |
u |
Fixed |
|
|
| 18-Jul-2007 |
Fixed |
1.30% |
1.30% |
|
|
u |
|
|
| 15-Jul-2006 |
1.30% |
1.30% |
|
|
Fixed |
u |
|
|
| 05-May-2005 |
Fixed |
1.50% |
1.50% |
|
u |
|
|
|
| 84186920 |
Other: Water cooler |
15-Nov-2016 |
|
|
2.00% |
2.00% |
Fixed |
|
|
|
| 23-Nov-2015 |
Fixed |
2% |
|
|
2% |
|
|
|
| 01-Sep-2008 |
1.10% |
Fixed |
1.10% |
|
Kg |
|
|
|
| 18-Jul-2007 |
1.30% |
|
|
Kg |
Fixed |
1.30% |
|
|
| 15-Jul-2006 |
Kg |
|
Fixed |
1.30% |
1.30% |
|
|
|
| 05-May-2005 |
|
Fixed |
Kg |
|
1.50% |
1.50% |
|
|
| 84189100 |
Parts: Furniture designed to receive refrigerating or freezing equipment |
15-Nov-2016 |
2.00% |
|
|
|
Fixed |
2.00% |
|
|
| 23-Nov-2015 |
Fixed |
2% |
2% |
|
|
|
|
|
| 01-Sep-2008 |
1.10% |
1.10% |
Kg |
|
Fixed |
|
|
|
| 18-Jul-2007 |
Fixed |
|
1.30% |
|
Kg |
1.30% |
|
|
| 15-Jul-2006 |
Kg |
|
1.30% |
Fixed |
1.30% |
|
|
|
| 05-May-2005 |
|
|
1.50% |
1.50% |
Kg |
Fixed |
|
|
| 84182200 |
Absorption –type, electrical |
01-Sep-2008 |
1.10% |
|
Fixed |
1.10% |
|
u |
|
|
| 18-Jul-2007 |
1.30% |
Fixed |
1.30% |
|
u |
|
|
|
| 15-Jul-2006 |
|
1.30% |
u |
|
Fixed |
1.30% |
|
|
| 05-May-2005 |
u |
1.50% |
|
Fixed |
1.50% |
|
|
|
| 84186990 |
Other |
15-Nov-2016 |
|
|
Fixed |
2.00% |
2.00% |
|
|
|
| 23-Nov-2015 |
|
2% |
|
2% |
|
Fixed |
|
|
| 01-Sep-2008 |
|
1.10% |
1.10% |
|
Kg |
Fixed |
|
|
| 18-Jul-2007 |
1.30% |
Fixed |
1.30% |
|
|
Kg |
|
|
| 15-Jul-2006 |
1.30% |
|
|
Kg |
1.30% |
Fixed |
|
|
| 05-May-2005 |
Fixed |
1.50% |
1.50% |
|
|
Kg |
|
|
| 84186100 |
Other refrigerating or freezing equipment; heat pumps: Heat pumps other than air conditioning machin |
15-Nov-2016 |
2.00% |
|
|
|
Fixed |
2.00% |
|
|
| 23-Nov-2015 |
|
|
2% |
Fixed |
|
2% |
|
|
| 01-Sep-2008 |
|
Kg |
Fixed |
|
1.10% |
1.10% |
|
|
| 18-Jul-2007 |
1.30% |
|
Kg |
1.30% |
Fixed |
|
|
|
| 15-Jul-2006 |
|
Kg |
1.30% |
Fixed |
1.30% |
|
|
|
| 05-May-2005 |
1.50% |
1.50% |
|
|
Kg |
Fixed |
|
|
| 84183010 |
Freezers of the chest type, not exceeding 800 I capacity: Commercial type electrical |
15-Nov-2016 |
|
|
2.00% |
2.00% |
|
Fixed |
|
|
| 23-Nov-2015 |
|
2% |
|
Fixed |
2% |
|
|
|
| 01-Sep-2008 |
1.10% |
|
Fixed |
|
1.10% |
u |
|
|
| 18-Jul-2007 |
|
Fixed |
1.30% |
|
1.30% |
u |
|
|
| 15-Jul-2006 |
u |
Fixed |
|
1.30% |
1.30% |
|
|
|
| 05-May-2005 |
1.50% |
Fixed |
|
|
1.50% |
u |
|
|
| 84181010 |
Combined refrigerator-freezers, fitted with separate external doors: Commercial type |
15-Nov-2016 |
|
|
Fixed |
2.00% |
2.00% |
|
|
|
| 23-Nov-2015 |
2% |
2% |
|
|
|
Fixed |
|
|
| 01-Sep-2008 |
|
u |
1.10% |
Fixed |
1.10% |
|
|
|
| 18-Jul-2007 |
|
u |
Fixed |
1.30% |
|
1.30% |
|
|
| 15-Jul-2006 |
|
1.30% |
|
1.30% |
u |
Fixed |
|
|
| 05-May-2005 |
|
1.50% |
1.50% |
u |
Fixed |
|
|
|
| 84181090 |
Combined refrigerator-freezers, fitted with separate external doors: Other |
15-Nov-2016 |
2.00% |
Fixed |
2.00% |
|
|
|
|
|
| 23-Nov-2015 |
|
2% |
Fixed |
|
2% |
|
|
|
| 01-Sep-2008 |
1.10% |
|
|
u |
1.10% |
Fixed |
|
|
| 18-Jul-2007 |
|
u |
Fixed |
1.30% |
|
1.30% |
|
|
| 15-Jul-2006 |
|
1.30% |
1.30% |
u |
|
Fixed |
|
|
| 05-May-2005 |
u |
1.50% |
|
|
1.50% |
Fixed |
|
|
| 84182100 |
Refrigerators, household type: Compression-type |
15-Nov-2016 |
Fixed |
2.00% |
2.00% |
|
|
|
|
|
| 23-Nov-2015 |
|
2% |
|
|
2% |
Fixed |
|
|
| 01-Sep-2008 |
u |
1.10% |
1.10% |
Fixed |
|
|
|
|
| 18-Jul-2007 |
1.30% |
Fixed |
|
1.30% |
|
u |
|
|
| 15-Jul-2006 |
Fixed |
|
1.30% |
|
1.30% |
u |
|
|
| 05-May-2005 |
|
u |
1.50% |
1.50% |
Fixed |
|
|
|
| 84183090 |
Freezers of the chest type, not exceeding 800 I capacity: Other |
15-Nov-2016 |
|
|
Fixed |
|
2.00% |
2.00% |
|
|
| 23-Nov-2015 |
2% |
|
2% |
Fixed |
|
|
|
|
| 01-Sep-2008 |
|
u |
1.10% |
Fixed |
1.10% |
|
|
|
| 18-Jul-2007 |
|
1.30% |
1.30% |
u |
|
Fixed |
|
|
| 15-Jul-2006 |
|
|
u |
Fixed |
1.30% |
1.30% |
|
|
| 05-May-2005 |
Fixed |
1.50% |
|
1.50% |
u |
|
|
|
| 84184090 |
Freezers of the upright type, not exceeding 900 I capacity: Other |
15-Nov-2016 |
Fixed |
2.00% |
2.00% |
|
|
|
|
|
| 23-Nov-2015 |
|
|
|
Fixed |
2% |
2% |
|
|
| 01-Sep-2008 |
1.10% |
|
u |
1.10% |
|
Fixed |
|
|
| 18-Jul-2007 |
u |
|
1.30% |
Fixed |
1.30% |
|
|
|
| 15-Jul-2006 |
1.30% |
Fixed |
|
|
u |
1.30% |
|
|
| 05-May-2005 |
1.50% |
|
u |
|
1.50% |
Fixed |
|
|