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 |
  |
8419 |
Machinery, Plant Or Laboratory Equipment, Whether Or Not Electrically Heated (excluding Furnaces, Ovens And Other Equipment Of Heading 8514), For The Treatment Of Materials By A Process Involving A Change Of Temperature Such As Heating, Cooking, Roasting, |
  |
841911 |
Instantaneous gas water heaters :
|
01-Sep-2008 |
|
1.00% |
|
1.00% |
|
Fixed |
|
  |
18-Jul-2007 |
|
1.00% |
|
1.00% |
|
Fixed |
|
  |
15-Jul-2006 |
|
1.00% |
|
1.00% |
|
Fixed |
|
  |
05-May-2005 |
|
1.00% |
|
1.00% |
|
Fixed |
|
  |
841940 |
Distilling or rectifying plant:
|
01-Sep-2008 |
|
1.00% |
|
1.00% |
|
Fixed |
|
  |
18-Jul-2007 |
|
1.00% |
|
1.00% |
|
Fixed |
|
  |
15-Jul-2006 |
|
1.00% |
|
1.00% |
|
Fixed |
|
  |
05-May-2005 |
|
1.00% |
|
1.00% |
|
Fixed |
|
  |
841981 |
For making hot drinks or for cooking or heating food |
01-Sep-2008 |
|
1.00% |
|
1.00% |
|
Fixed |
|
  |
18-Jul-2007 |
|
1.00% |
|
1.00% |
|
Fixed |
|
  |
15-Jul-2006 |
|
1.00% |
|
1.00% |
|
Fixed |
|
  |
05-May-2005 |
|
1.00% |
|
1.00% |
|
Fixed |
|
  |
841989 |
Other: |
01-Sep-2008 |
|
1.00% |
|
1.00% |
|
Fixed |
|
  |
18-Jul-2007 |
|
1.00% |
|
1.00% |
|
Fixed |
|
  |
15-Jul-2006 |
|
1.00% |
|
1.00% |
|
Fixed |
|
  |
05-May-2005 |
|
1.00% |
|
1.00% |
|
Fixed |
|
  |
841920 |
Medical, surgical or laboratory sterilisers: |
01-Sep-2008 |
|
1.00% |
|
1.00% |
|
Fixed |
|
  |
18-Jul-2007 |
|
1.00% |
|
1.00% |
|
Fixed |
|
  |
15-Jul-2006 |
|
1.00% |
|
1.00% |
|
Fixed |
|
  |
05-May-2005 |
|
1.00% |
|
1.00% |
|
Fixed |
|
  |
841990 |
Parts: |
01-Sep-2008 |
|
1.00% |
|
1.00% |
|
Fixed |
|
  |
18-Jul-2007 |
|
1.00% |
|
1.00% |
|
Fixed |
|
  |
15-Jul-2006 |
|
1.00% |
|
1.00% |
|
Fixed |
|
  |
05-May-2005 |
|
1.00% |
|
1.00% |
|
Fixed |
|
  |
841919 |
Other: |
01-Sep-2008 |
|
1.00% |
|
1.00% |
|
Fixed |
|
  |
18-Jul-2007 |
|
1.00% |
|
1.00% |
|
Fixed |
|
  |
15-Jul-2006 |
|
1.00% |
|
1.00% |
|
Fixed |
|
  |
05-May-2005 |
|
1.00% |
|
1.00% |
|
Fixed |
|
  |
841950 |
Heat exchange units: |
01-Sep-2008 |
|
1.00% |
|
1.00% |
|
Fixed |
|
  |
18-Jul-2007 |
|
1.00% |
|
1.00% |
|
Fixed |
|
  |
15-Jul-2006 |
|
1.00% |
|
1.00% |
|
Fixed |
|
  |
05-May-2005 |
|
1.00% |
|
1.00% |
|
Fixed |
|
  |
84193200 |
Dryers: For wood, paper pulp, paper or paper, boa'rd |
15-Nov-2016 |
|
2.00% |
|
2.00% |
|
Fixed |
|
  |
23-Nov-2015 |
|
2% |
|
2% |
|
Fixed |
|
  |
01-Sep-2008 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
18-Jul-2007 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
15-Jul-2006 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
05-May-2005 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
84195010 |
Heat exchange units: Shell and tube type |
15-Nov-2016 |
|
2.00% |
|
2.00% |
|
Fixed |
|
  |
23-Nov-2015 |
|
2% |
|
2% |
|
Fixed |
|
  |
01-Sep-2008 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
18-Jul-2007 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
15-Jul-2006 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
05-May-2005 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
84199090 |
Parts: Other |
15-Nov-2016 |
|
2.00% |
|
2.00% |
|
Fixed |
|
  |
23-Nov-2015 |
|
2% |
|
2% |
|
Fixed |
|
  |
01-Sep-2008 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
  |
18-Jul-2007 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
  |
15-Jul-2006 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
  |
05-May-2005 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
  |
84191920 |
Other |
15-Nov-2016 |
|
2.00% |
|
2.00% |
|
Fixed |
|
  |
23-Nov-2015 |
|
2% |
|
2% |
|
Fixed |
|
  |
01-Sep-2008 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
18-Jul-2007 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
15-Jul-2006 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
05-May-2005 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
84195030 |
Heat exchange units: Spiral type |
15-Nov-2016 |
|
2.00% |
|
2.00% |
|
Fixed |
|
  |
23-Nov-2015 |
|
2% |
|
2% |
|
Fixed |
|
  |
01-Sep-2008 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
18-Jul-2007 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
15-Jul-2006 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
05-May-2005 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
84198990 |
Other |
15-Nov-2016 |
|
2.00% |
|
2.00% |
|
Fixed |
|
  |
23-Nov-2015 |
|
2% |
|
2% |
|
Fixed |
|
  |
01-Sep-2008 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
18-Jul-2007 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
15-Jul-2006 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
05-May-2005 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
84195020 |
Heat exchange units: Plate type |
15-Nov-2016 |
|
2.00% |
|
2.00% |
|
Fixed |
|
  |
23-Nov-2015 |
|
2% |
|
2% |
|
Fixed |
|
  |
01-Sep-2008 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
18-Jul-2007 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
15-Jul-2006 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
05-May-2005 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
84198950 |
Other: Pasteurizers |
15-Nov-2016 |
|
2.00% |
|
2.00% |
|
Fixed |
|
  |
23-Nov-2015 |
|
2% |
|
2% |
|
Fixed |
|
  |
01-Sep-2008 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
18-Jul-2007 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
15-Jul-2006 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
05-May-2005 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
84198120 |
For making hot drinks or for cooking or heating food: Other kitchen machines |
15-Nov-2016 |
|
2.00% |
|
2.00% |
|
Fixed |
|
  |
23-Nov-2015 |
|
2% |
|
2% |
|
Fixed |
|
  |
01-Sep-2008 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
18-Jul-2007 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
15-Jul-2006 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
05-May-2005 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
84191190 |
Instantaneous gas water heaters: Other |
15-Nov-2016 |
|
2.00% |
|
2.00% |
|
Fixed |
|
  |
23-Nov-2015 |
|
2% |
|
2% |
|
Fixed |
|
  |
01-Sep-2008 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
18-Jul-2007 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
15-Jul-2006 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
05-May-2005 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
84192010 |
Medical, surgical or laboratory sterilisers: Auto claves |
15-Nov-2016 |
|
2.00% |
|
2.00% |
|
Fixed |
|
  |
23-Nov-2015 |
|
2% |
|
2% |
|
Fixed |
|
  |
01-Sep-2008 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
18-Jul-2007 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
15-Jul-2006 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
05-May-2005 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
84198910 |
Other: Pressure vessels, reactors, columns or towers or chemical storage tanks |
15-Nov-2016 |
|
2.00% |
|
2.00% |
|
Fixed |
|
  |
23-Nov-2015 |
|
2% |
|
2% |
|
Fixed |
|
  |
01-Sep-2008 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
18-Jul-2007 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
15-Jul-2006 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
05-May-2005 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
84198940 |
Other: Cooling towers and similar plants for direct cooling (without a separating wall) by means of |
15-Nov-2016 |
|
2.00% |
|
2.00% |
|
Fixed |
|
  |
23-Nov-2015 |
|
2% |
|
2% |
|
Fixed |
|
  |
01-Sep-2008 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
18-Jul-2007 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
15-Jul-2006 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
05-May-2005 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
84198930 |
Other: Auto claves other than for cooking or heating food, not elsewhere specified or included |
15-Nov-2016 |
|
2.00% |
|
2.00% |
|
Fixed |
|
  |
23-Nov-2015 |
|
2% |
|
2% |
|
Fixed |
|
  |
01-Sep-2008 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
18-Jul-2007 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
15-Jul-2006 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
05-May-2005 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
84194090 |
Distilling or rectifying plant: Other |
15-Nov-2016 |
|
2.00% |
|
2.00% |
|
Fixed |
|
  |
23-Nov-2015 |
|
2% |
|
2% |
|
Fixed |
|
  |
01-Sep-2008 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
18-Jul-2007 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
15-Jul-2006 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
05-May-2005 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
84194020 |
Distilling or rectifying plant: Other distilling equipment |
15-Nov-2016 |
|
2.00% |
|
2.00% |
|
Fixed |
|
  |
23-Nov-2015 |
|
2% |
|
2% |
|
Fixed |
|
  |
01-Sep-2008 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
18-Jul-2007 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
15-Jul-2006 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
05-May-2005 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
84192090 |
Medical, surgical or laboratory sterilisers: Other |
15-Nov-2016 |
|
2.00% |
|
2.00% |
|
Fixed |
|
  |
23-Nov-2015 |
|
2% |
|
2% |
|
Fixed |
|
  |
01-Sep-2008 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
18-Jul-2007 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
15-Jul-2006 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
05-May-2005 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
84198110 |
For making hot drinks or for cooking or heating food: Friers |
15-Nov-2016 |
|
2.00% |
|
2.00% |
|
Fixed |
|
  |
23-Nov-2015 |
|
2% |
|
2% |
|
Fixed |
|
  |
01-Sep-2008 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
18-Jul-2007 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
15-Jul-2006 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
05-May-2005 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
84198970 |
Other: Apparatus for rapid heating of semi- conductor devices; apparatus for chemicalor physical vap |
15-Nov-2016 |
|
2.00% |
|
2.00% |
|
Fixed |
|
  |
23-Nov-2015 |
|
2% |
|
2% |
|
Fixed |
|
  |
01-Sep-2008 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
18-Jul-2007 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
15-Jul-2006 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
05-May-2005 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
84193100 |
Dryers: For agricultural products |
15-Nov-2016 |
|
2.00% |
|
2.00% |
|
Fixed |
|
  |
23-Nov-2015 |
|
2% |
|
2% |
|
Fixed |
|
  |
01-Sep-2008 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
18-Jul-2007 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
15-Jul-2006 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
05-May-2005 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
84198920 |
Other: Glass lined equipment |
15-Nov-2016 |
|
2.00% |
|
2.00% |
|
Fixed |
|
  |
23-Nov-2015 |
|
2% |
|
2% |
|
Fixed |
|
  |
01-Sep-2008 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
18-Jul-2007 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
15-Jul-2006 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
05-May-2005 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
84191110 |
Instantaneous gas water heaters: Domestic type |
15-Nov-2016 |
|
2.00% |
|
2.00% |
|
Fixed |
|
  |
23-Nov-2015 |
|
2% |
|
2% |
|
Fixed |
|
  |
01-Sep-2008 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
18-Jul-2007 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
15-Jul-2006 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
05-May-2005 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
84195090 |
Heat exchange units: Other |
15-Nov-2016 |
|
2.00% |
|
2.00% |
|
Fixed |
|
  |
23-Nov-2015 |
|
2% |
|
2% |
|
Fixed |
|
  |
01-Sep-2008 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
18-Jul-2007 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
15-Jul-2006 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
05-May-2005 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
84199210 |
parts of instantaneous or storage water heaters (domestic type) |
15-Nov-2016 |
|
2.00% |
|
2.00% |
|
Fixed |
|
  |
23-Nov-2015 |
|
2% |
|
2% |
|
Fixed |
|
  |
84199010 |
Parts: Parts of instantaneous or storage water heaters (domestic type) |
15-Nov-2016 |
|
2.00% |
|
2.00% |
|
Fixed |
|
  |
23-Nov-2015 |
|
2% |
|
2% |
|
Fixed |
|
  |
01-Sep-2008 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
  |
18-Jul-2007 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
  |
15-Jul-2006 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
  |
05-May-2005 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
  |
84193900 |
Dryers: Other |
15-Nov-2016 |
|
2.00% |
|
2.00% |
|
Fixed |
|
  |
23-Nov-2015 |
|
2% |
|
2% |
|
Fixed |
|
  |
01-Sep-2008 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
18-Jul-2007 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
15-Jul-2006 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
05-May-2005 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
84194010 |
Distilling or rectifying plant: For petroleum refining |
15-Nov-2016 |
|
2.00% |
|
2.00% |
|
Fixed |
|
  |
23-Nov-2015 |
|
2% |
|
2% |
|
Fixed |
|
  |
01-Sep-2008 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
18-Jul-2007 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
15-Jul-2006 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
05-May-2005 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
84196000 |
Heat exchange units: Machinery for liquefying air or other gases |
15-Nov-2016 |
|
2.00% |
|
2.00% |
|
Fixed |
|
  |
23-Nov-2015 |
|
2% |
|
2% |
|
Fixed |
|
  |
01-Sep-2008 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
18-Jul-2007 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
15-Jul-2006 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
05-May-2005 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
84198190 |
For making hot drinks or for cooking or heating food: Other |
15-Nov-2016 |
|
2.00% |
|
2.00% |
|
Fixed |
|
  |
23-Nov-2015 |
|
2% |
|
2% |
|
Fixed |
|
  |
01-Sep-2008 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
18-Jul-2007 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
15-Jul-2006 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
05-May-2005 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
84191910 |
Other: Domestic type |
15-Nov-2016 |
|
2.00% |
|
2.00% |
|
Fixed |
|
  |
23-Nov-2015 |
|
2% |
|
2% |
|
Fixed |
|
  |
01-Sep-2008 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
18-Jul-2007 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
15-Jul-2006 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
05-May-2005 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
84198960 |
Other: Plant growth chambers and rooms and tissue culture chambers and rooms having temperature, hum |
15-Nov-2016 |
|
2.00% |
|
2.00% |
|
Fixed |
|
  |
23-Nov-2015 |
|
2% |
|
2% |
|
Fixed |
|
  |
01-Sep-2008 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
18-Jul-2007 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
15-Jul-2006 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
05-May-2005 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
84198980 |
Other: Vacuum-vapour plant for deposition of metals |
15-Nov-2016 |
|
2.00% |
|
2.00% |
|
Fixed |
|
  |
23-Nov-2015 |
|
2% |
|
2% |
|
Fixed |
|
  |
01-Sep-2008 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
18-Jul-2007 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
15-Jul-2006 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |
05-May-2005 |
u |
1.00% |
|
1.00% |
|
Fixed |
|
  |