| 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 |
|
| 8461 |
Machine-tools For Planing, Shaping, Slotting, Broaching, Gear Cutting, Gear Grinding Or Gear Finishing, Sawing, Cutting-off And Other Machine Tools Working By Removing Metal, Or Cermets, Not Elsewhere Specified Or Included |
|
| 846120 |
Shaping or slotting machines:
|
01-Sep-2008 |
1.10% |
|
|
|
Fixed |
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% |
|
|
| 846150 |
Sawing or cutting-off machines:
|
01-Sep-2008 |
1.10% |
|
1.10% |
|
|
Fixed |
|
|
| 18-Jul-2007 |
Fixed |
1.30% |
|
|
1.30% |
|
|
|
| 15-Jul-2006 |
|
Fixed |
1.30% |
1.30% |
|
|
|
|
| 05-May-2005 |
|
1.50% |
|
|
Fixed |
1.50% |
|
|
| 846130 |
Broaching machines: |
01-Sep-2008 |
Fixed |
1.10% |
|
1.10% |
|
|
|
|
| 18-Jul-2007 |
1.30% |
|
Fixed |
|
1.30% |
|
|
|
| 15-Jul-2006 |
|
|
1.30% |
Fixed |
1.30% |
|
|
|
| 05-May-2005 |
1.50% |
1.50% |
|
|
Fixed |
|
|
|
| 846140 |
Gear cutting, gear grinding or gear finishing machines : |
01-Sep-2008 |
1.10% |
1.10% |
|
|
|
Fixed |
|
|
| 18-Jul-2007 |
Fixed |
|
1.30% |
1.30% |
|
|
|
|
| 15-Jul-2006 |
|
|
1.30% |
Fixed |
|
1.30% |
|
|
| 05-May-2005 |
Fixed |
|
1.50% |
1.50% |
|
|
|
|
| 84614023 |
Gear grinding or gear finishing machines: Gear shaver |
15-Nov-2016 |
|
|
Fixed |
2.00% |
2.00% |
|
|
|
| 23-Nov-2015 |
2% |
|
2% |
|
|
Fixed |
|
|
| 01-Sep-2008 |
Fixed |
|
1.10% |
|
u |
1.10% |
|
|
| 18-Jul-2007 |
|
Fixed |
u |
1.30% |
|
1.30% |
|
|
| 15-Jul-2006 |
|
|
1.30% |
u |
Fixed |
1.30% |
|
|
| 05-May-2005 |
1.50% |
1.50% |
|
|
Fixed |
u |
|
|
| 84614024 |
Gear grinding or gear finishing machines: Gear tooth, rounding, chamfering or burring |
15-Nov-2016 |
|
|
2.00% |
Fixed |
|
2.00% |
|
|
| 23-Nov-2015 |
|
2% |
2% |
|
|
Fixed |
|
|
| 01-Sep-2008 |
|
u |
Fixed |
1.10% |
1.10% |
|
|
|
| 18-Jul-2007 |
|
|
Fixed |
u |
1.30% |
1.30% |
|
|
| 15-Jul-2006 |
Fixed |
1.30% |
1.30% |
|
u |
|
|
|
| 05-May-2005 |
u |
|
Fixed |
|
1.50% |
1.50% |
|
|
| 84614025 |
Gear grinding or gear finishing machines: Gear shaper. spur and helical |
15-Nov-2016 |
Fixed |
2.00% |
2.00% |
|
|
|
|
|
| 23-Nov-2015 |
|
|
|
2% |
Fixed |
2% |
|
|
| 01-Sep-2008 |
u |
Fixed |
|
1.10% |
|
1.10% |
|
|
| 18-Jul-2007 |
|
1.30% |
u |
|
Fixed |
1.30% |
|
|
| 15-Jul-2006 |
|
1.30% |
|
u |
1.30% |
Fixed |
|
|
| 05-May-2005 |
1.50% |
|
u |
|
Fixed |
1.50% |
|
|
| 84612011 |
Shaping machines: Die and punch shaping machines |
15-Nov-2016 |
Fixed |
|
2.00% |
2.00% |
|
|
|
|
| 23-Nov-2015 |
|
|
2% |
Fixed |
2% |
|
|
|
| 01-Sep-2008 |
Fixed |
1.10% |
1.10% |
|
|
u |
|
|
| 18-Jul-2007 |
|
Fixed |
u |
1.30% |
1.30% |
|
|
|
| 15-Jul-2006 |
1.30% |
|
u |
1.30% |
|
Fixed |
|
|
| 05-May-2005 |
u |
|
1.50% |
Fixed |
1.50% |
|
|
|
| 84615013 |
Sawing machines: Circular saw, cold |
15-Nov-2016 |
Fixed |
2.00% |
2.00% |
|
|
|
|
|
| 23-Nov-2015 |
|
|
Fixed |
2% |
|
2% |
|
|
| 01-Sep-2008 |
Fixed |
1.10% |
1.10% |
|
|
u |
|
|
| 18-Jul-2007 |
|
1.30% |
u |
1.30% |
|
Fixed |
|
|
| 15-Jul-2006 |
1.30% |
|
1.30% |
u |
Fixed |
|
|
|
| 05-May-2005 |
Fixed |
|
1.50% |
1.50% |
|
u |
|
|
| 84613020 |
Broaching machines: Horizontal |
15-Nov-2016 |
2.00% |
2.00% |
|
|
|
Fixed |
|
|
| 23-Nov-2015 |
|
|
Fixed |
|
2% |
2% |
|
|
| 01-Sep-2008 |
u |
|
1.10% |
Fixed |
1.10% |
|
|
|
| 18-Jul-2007 |
Fixed |
1.30% |
1.30% |
|
|
u |
|
|
| 15-Jul-2006 |
u |
Fixed |
|
1.30% |
|
1.30% |
|
|
| 05-May-2005 |
Fixed |
1.50% |
|
|
u |
1.50% |
|
|
| 84614014 |
Gear cutting machines: Gear milling formed disc cutter type |
15-Nov-2016 |
2.00% |
Fixed |
2.00% |
|
|
|
|
|
| 23-Nov-2015 |
|
|
2% |
Fixed |
|
2% |
|
|
| 01-Sep-2008 |
u |
|
Fixed |
1.10% |
1.10% |
|
|
|
| 18-Jul-2007 |
1.30% |
|
u |
|
Fixed |
1.30% |
|
|
| 15-Jul-2006 |
|
1.30% |
1.30% |
u |
|
Fixed |
|
|
| 05-May-2005 |
|
|
u |
1.50% |
Fixed |
1.50% |
|
|
| 84615014 |
Sawing machines: Circular saw, hot |
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 |
Fixed |
1.30% |
|
|
1.30% |
u |
|
|
| 15-Jul-2006 |
|
1.30% |
1.30% |
u |
Fixed |
|
|
|
| 05-May-2005 |
|
u |
Fixed |
1.50% |
1.50% |
|
|
|
| 84613090 |
Broaching machines: Other |
15-Nov-2016 |
2.00% |
|
Fixed |
|
2.00% |
|
|
|
| 23-Nov-2015 |
|
2% |
|
|
2% |
Fixed |
|
|
| 01-Sep-2008 |
|
Fixed |
1.10% |
1.10% |
u |
|
|
|
| 18-Jul-2007 |
Fixed |
1.30% |
1.30% |
|
u |
|
|
|
| 15-Jul-2006 |
1.30% |
1.30% |
u |
|
Fixed |
|
|
|
| 05-May-2005 |
|
u |
1.50% |
Fixed |
|
1.50% |
|
|
| 84614022 |
Gear grinding or gear finishing machines: Formed wheel gear grinder |
15-Nov-2016 |
Fixed |
|
2.00% |
|
2.00% |
|
|
|
| 23-Nov-2015 |
2% |
|
|
2% |
Fixed |
|
|
|
| 01-Sep-2008 |
|
|
Fixed |
u |
1.10% |
1.10% |
|
|
| 18-Jul-2007 |
u |
1.30% |
|
Fixed |
|
1.30% |
|
|
| 15-Jul-2006 |
u |
|
1.30% |
Fixed |
1.30% |
|
|
|
| 05-May-2005 |
Fixed |
u |
1.50% |
1.50% |
|
|
|
|
| 84615019 |
Sawing machines: Other |
15-Nov-2016 |
|
|
2.00% |
Fixed |
2.00% |
|
|
|
| 23-Nov-2015 |
Fixed |
|
2% |
2% |
|
|
|
|
| 01-Sep-2008 |
u |
|
1.10% |
Fixed |
1.10% |
|
|
|
| 18-Jul-2007 |
1.30% |
|
1.30% |
u |
Fixed |
|
|
|
| 15-Jul-2006 |
Fixed |
u |
1.30% |
1.30% |
|
|
|
|
| 05-May-2005 |
1.50% |
1.50% |
u |
|
Fixed |
|
|
|
| 84619000 |
Cutting-off machines: Other |
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 |
1.30% |
u |
Fixed |
|
|
1.30% |
|
|
| 15-Jul-2006 |
|
u |
1.30% |
|
Fixed |
1.30% |
|
|
| 05-May-2005 |
1.50% |
1.50% |
|
|
u |
Fixed |
|
|
| 84614026 |
Gear grinding or gear finishing machines: Gear hobber, spur and helical |
15-Nov-2016 |
|
|
|
2.00% |
Fixed |
2.00% |
|
|
| 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 |
1.30% |
|
|
u |
1.30% |
Fixed |
|
|
| 05-May-2005 |
u |
Fixed |
1.50% |
|
|
1.50% |
|
|
| 84615021 |
Cutting-off machines: Abrasive wheel cutting-off machines |
15-Nov-2016 |
|
2.00% |
|
|
Fixed |
2.00% |
|
|
| 23-Nov-2015 |
Fixed |
2% |
|
2% |
|
|
|
|
| 01-Sep-2008 |
|
1.10% |
u |
|
Fixed |
1.10% |
|
|
| 18-Jul-2007 |
1.30% |
1.30% |
|
|
Fixed |
u |
|
|
| 15-Jul-2006 |
|
1.30% |
u |
|
Fixed |
1.30% |
|
|
| 05-May-2005 |
1.50% |
1.50% |
|
u |
Fixed |
|
|
|
| 84614021 |
Gear grinding or gear finishing machines: Single or double wheel disc type gear grinder |
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% |
Fixed |
|
1.30% |
|
u |
|
|
| 15-Jul-2006 |
|
1.30% |
1.30% |
u |
Fixed |
|
|
|
| 05-May-2005 |
|
u |
|
Fixed |
1.50% |
1.50% |
|
|
| 84615029 |
Cutting-off machines: Other |
15-Nov-2016 |
Fixed |
|
2.00% |
2.00% |
|
|
|
|
| 23-Nov-2015 |
|
Fixed |
|
|
2% |
2% |
|
|
| 01-Sep-2008 |
u |
Fixed |
1.10% |
1.10% |
|
|
|
|
| 18-Jul-2007 |
1.30% |
Fixed |
u |
|
1.30% |
|
|
|
| 15-Jul-2006 |
|
1.30% |
1.30% |
u |
|
Fixed |
|
|
| 05-May-2005 |
1.50% |
|
1.50% |
u |
|
Fixed |
|
|
| 84614012 |
Gear cutting machines: Gear cutting spiral bevel and /or hypoid |
15-Nov-2016 |
|
2.00% |
2.00% |
|
|
Fixed |
|
|
| 23-Nov-2015 |
|
Fixed |
|
2% |
2% |
|
|
|
| 01-Sep-2008 |
|
|
u |
Fixed |
1.10% |
1.10% |
|
|
| 18-Jul-2007 |
1.30% |
Fixed |
|
|
u |
1.30% |
|
|
| 15-Jul-2006 |
|
u |
1.30% |
Fixed |
1.30% |
|
|
|
| 05-May-2005 |
u |
1.50% |
Fixed |
|
|
1.50% |
|
|
| 84615012 |
Sawing machines: Band saw, vertical |
15-Nov-2016 |
|
2.00% |
|
|
2.00% |
Fixed |
|
|
| 23-Nov-2015 |
2% |
|
Fixed |
|
|
2% |
|
|
| 01-Sep-2008 |
|
1.10% |
|
1.10% |
u |
Fixed |
|
|
| 18-Jul-2007 |
1.30% |
|
|
u |
1.30% |
Fixed |
|
|
| 15-Jul-2006 |
1.30% |
|
u |
|
1.30% |
Fixed |
|
|
| 05-May-2005 |
|
1.50% |
u |
Fixed |
|
1.50% |
|
|
| 84612019 |
Shaping machines: Other |
15-Nov-2016 |
|
|
2.00% |
|
Fixed |
2.00% |
|
|
| 23-Nov-2015 |
Fixed |
2% |
2% |
|
|
|
|
|
| 01-Sep-2008 |
1.10% |
|
u |
1.10% |
Fixed |
|
|
|
| 18-Jul-2007 |
|
1.30% |
1.30% |
u |
Fixed |
|
|
|
| 15-Jul-2006 |
u |
1.30% |
|
Fixed |
1.30% |
|
|
|
| 05-May-2005 |
|
u |
1.50% |
Fixed |
1.50% |
|
|
|
| 84614019 |
Gear cutting machines: Other |
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 |
1.30% |
|
u |
Fixed |
|
1.30% |
|
|
| 15-Jul-2006 |
|
u |
|
Fixed |
1.30% |
1.30% |
|
|
| 05-May-2005 |
1.50% |
|
|
u |
1.50% |
Fixed |
|
|
| 84615011 |
Sawing machines: Band saw, horizontal |
15-Nov-2016 |
|
|
Fixed |
|
2.00% |
2.00% |
|
|
| 23-Nov-2015 |
2% |
2% |
|
Fixed |
|
|
|
|
| 01-Sep-2008 |
|
u |
Fixed |
1.10% |
1.10% |
|
|
|
| 18-Jul-2007 |
|
1.30% |
|
1.30% |
u |
Fixed |
|
|
| 15-Jul-2006 |
u |
|
1.30% |
Fixed |
|
1.30% |
|
|
| 05-May-2005 |
u |
1.50% |
1.50% |
Fixed |
|
|
|
|
| 84612020 |
Shaping machines: Slotting machines |
15-Nov-2016 |
|
2.00% |
|
2.00% |
Fixed |
|
|
|
| 23-Nov-2015 |
|
2% |
|
|
2% |
Fixed |
|
|
| 01-Sep-2008 |
1.10% |
1.10% |
|
|
u |
Fixed |
|
|
| 18-Jul-2007 |
1.30% |
u |
Fixed |
|
|
1.30% |
|
|
| 15-Jul-2006 |
1.30% |
|
1.30% |
u |
Fixed |
|
|
|
| 05-May-2005 |
Fixed |
|
|
1.50% |
u |
1.50% |
|
|
| 84613010 |
Broaching machines: Vertical |
15-Nov-2016 |
Fixed |
2.00% |
2.00% |
|
|
|
|
|
| 23-Nov-2015 |
2% |
|
2% |
|
|
Fixed |
|
|
| 01-Sep-2008 |
|
u |
|
Fixed |
1.10% |
1.10% |
|
|
| 18-Jul-2007 |
u |
1.30% |
Fixed |
1.30% |
|
|
|
|
| 15-Jul-2006 |
|
|
Fixed |
u |
1.30% |
1.30% |
|
|
| 05-May-2005 |
|
u |
Fixed |
1.50% |
1.50% |
|
|
|
| 84614029 |
Gear grinding or gear finishing machines: Other |
15-Nov-2016 |
2.00% |
|
2.00% |
|
|
Fixed |
|
|
| 23-Nov-2015 |
|
Fixed |
2% |
|
2% |
|
|
|
| 01-Sep-2008 |
|
u |
|
1.10% |
Fixed |
1.10% |
|
|
| 18-Jul-2007 |
|
Fixed |
1.30% |
|
u |
1.30% |
|
|
| 15-Jul-2006 |
|
1.30% |
u |
|
1.30% |
Fixed |
|
|
| 05-May-2005 |
u |
|
Fixed |
1.50% |
|
1.50% |
|
|
| 84615015 |
Sawing machines: Hack saw |
15-Nov-2016 |
|
|
|
Fixed |
2.00% |
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 |
Fixed |
1.30% |
1.30% |
|
|
u |
|
|
| 05-May-2005 |
Fixed |
1.50% |
|
u |
1.50% |
|
|
|
| 84614011 |
Gear cutting machines: Bevel gear cutting |
15-Nov-2016 |
2.00% |
|
|
|
Fixed |
2.00% |
|
|
| 23-Nov-2015 |
Fixed |
2% |
|
2% |
|
|
|
|
| 01-Sep-2008 |
u |
1.10% |
Fixed |
|
1.10% |
|
|
|
| 18-Jul-2007 |
|
u |
1.30% |
|
Fixed |
1.30% |
|
|
| 15-Jul-2006 |
|
Fixed |
1.30% |
|
1.30% |
u |
|
|
| 05-May-2005 |
u |
|
1.50% |
Fixed |
1.50% |
|
|
|
| 84614013 |
Gear cutting machines: Gear slotter or planar formed cutter type |
15-Nov-2016 |
|
2.00% |
|
Fixed |
2.00% |
|
|
|
| 23-Nov-2015 |
|
|
|
Fixed |
2% |
2% |
|
|
| 01-Sep-2008 |
|
1.10% |
u |
|
1.10% |
Fixed |
|
|
| 18-Jul-2007 |
|
1.30% |
u |
|
1.30% |
Fixed |
|
|
| 15-Jul-2006 |
|
u |
1.30% |
|
Fixed |
1.30% |
|
|
| 05-May-2005 |
1.50% |
Fixed |
|
1.50% |
|
u |
|
|