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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, New Duty Drawback Rates from Customs.


Duty Drawback Rates Search


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

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Date: 18-11-2024
NOTIFICATION No. 26/2024–Central Tax
Extension of due date for filing of return in FORM GSTR-3B for the month of October, 2024 for the persons registered in the state of Maharashtra and Jharkhand

Date: 13-11-2024
Notification No. 77/2024-CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg

Date: 30-10-2024
Notification No. 73/2024-CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg

Date: 29-10-2024
NOTIFICATION No.71/2024- Customs (N.T.)
Notifying Ultapani LCS route Road from Ultapani via Saralpara via Naharani (SSB Camp) to Sarpang District (Bhutan) by amendment of Principal Notification No. 63/1994-Customs (N.T.) dated 21st November, 1994

Date: 23-10-2024
Notification No. 70/2024–Customs (N.T)
"Notification under Section 28A of Customs Act, 1962 for Non-Levy of Customs Duty on the import of Simply Sawn Diamonds

Date: 23-10-2024
Notification No. 69/2024-CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg.

Date: 22-10-2024
Notification No. 46/2024-Customs
[F. No. 190354/167/2024-TRU]

Date: 18-10-2024
NOTIFICATION No. 67/2024-Customs (N.T.)
"Notification of Yogayatan Port, Maharashtra as Customs Seaport" and it was issued under Section 7(1)(a) of Customs Act, 1962

Date: 15-10-2024
Notification No. 66/2024-CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg

Date: 08-10-2024
Notification No. 05/2024-Central Tax (Rate)
Seeks to amend Notification No. 1/2017- Central Tax (Rate) dated 28.06.2017.



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