| 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
|
|
| 85 |
Chapter 85: Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers and parts and accessories of such articles |
|
| 8504 |
Electrical transformers, static converters (for example, rectifiers) and inductors |
|
| 850490 |
Parts :
|
01-Sep-2008 |
|
|
1.80% |
Fixed |
|
1.80% |
|
|
| 18-Jul-2007 |
|
|
2.00% |
Fixed |
2.00% |
|
|
|
| 15-Jul-2006 |
2.50% |
|
2.50% |
|
Fixed |
|
|
|
| 05-May-2005 |
3.00% |
|
|
Fixed |
30.00% |
|
|
|
| 850401 |
Voltage Regulator
|
21-Sep-2013 |
|
|
1.70% |
|
Fixed |
1.70% |
|
|
| 10-Oct-2012 |
Fixed |
|
2%
|
|
2%
|
|
|
|
| 22-Sep-2011 |
|
2.00% |
2.00% |
|
|
Fixed |
|
|
| 850402 |
Transformer (copper wound) above 100% KVA upto and including 400 KVA 3 phased, oil cooled. |
21-Sep-2013 |
|
2.60% |
|
Fixed |
|
2.60% |
|
|
| 10-Oct-2012 |
3.2%
|
|
|
3.2%
|
|
Fixed |
|
|
| 22-Sep-2011 |
|
|
4.00% |
Fixed |
4.00% |
|
|
|
| 850403 |
Transformer (copper wound) above 400 KVA upto and including 1600 KVA 3 phased, oil cooled. |
21-Sep-2013 |
2.60% |
2.60% |
|
|
Fixed |
|
|
|
| 10-Oct-2012 |
|
Fixed |
|
3.2%
|
|
3.2%
|
|
|
| 22-Sep-2011 |
4.00% |
Fixed |
|
4.00% |
|
|
|
|
| 850404 |
Transformer (copper wound) upto and including 100 KVA 3 phased, oil cooled. |
21-Sep-2013 |
|
2.60% |
2.60% |
|
|
Fixed |
|
|
| 10-Oct-2012 |
|
3.2%
|
|
|
3.2%
|
Fixed |
|
|
| 22-Sep-2011 |
Fixed |
4.00% |
4.00% |
|
|
|
|
|
| 850405 |
Single Phase Transformers (Copper Wound) Active Parts of Single Phase Transformers, above 100 KVA, u |
21-Sep-2013 |
|
|
Fixed |
|
1.90% |
1.90% |
|
|
| 10-Oct-2012 |
|
2.4%
|
Fixed |
2.4%
|
|
|
|
|
| 22-Sep-2011 |
|
Fixed |
|
|
3.00% |
3.00% |
|
|
| 850406 |
Single Phase Transformers (Copper Wound) Active Parts of Single Phase Transformers, above 25 KVA, up |
21-Sep-2013 |
|
Fixed |
|
1.90% |
1.90% |
|
|
|
| 10-Oct-2012 |
|
2.4%
|
Fixed |
|
|
2.4%
|
|
|
| 22-Sep-2011 |
Fixed |
|
3.00% |
|
3.00% |
|
|
|
| 850407 |
Single Phase Transformers (Copper Wound) Active Parts of Single Phase Transformers, upto and includi |
21-Sep-2013 |
|
|
Fixed |
1.90% |
1.90% |
|
|
|
| 10-Oct-2012 |
2.4%
|
2.4%
|
|
Fixed |
|
|
|
|
| 22-Sep-2011 |
|
|
Fixed |
|
3.00% |
3.00% |
|
|
| 850408 |
Single Phase Transformers (Copper Wound) Active Parts of Single Phase Transformers, above 1000 KVA, |
21-Sep-2013 |
1.90% |
|
|
Fixed |
1.90% |
|
|
|
| 10-Oct-2012 |
|
2.4%
|
|
|
Fixed |
2.4%
|
|
|
| 22-Sep-2011 |
3.00% |
|
|
Fixed |
|
3.00% |
|
|
| 850409 |
Coil, Transformer, Inductors |
21-Sep-2013 |
1.90% |
|
Fixed |
|
1.90% |
|
|
|
| 10-Oct-2012 |
|
|
2.4%
|
|
Fixed |
2.4%
|
|
|
| 22-Sep-2011 |
3.00% |
Fixed |
3.00% |
|
|
|
|
|
| 850411 |
Selenium Rectifier |
21-Sep-2013 |
1.70% |
1.70% |
|
|
Fixed |
|
|
|
| 10-Oct-2012 |
|
4.4%
|
Fixed |
|
4.4%
|
|
|
|
| 22-Sep-2011 |
5.50% |
5.50% |
|
|
|
Fixed |
|
|
| 850499 |
Others |
21-Sep-2013 |
|
Fixed |
|
1.70% |
1.70% |
|
|
|
| 10-Oct-2012 |
2%
|
Fixed |
2%
|
|
|
|
|
|
| 22-Sep-2011 |
Fixed |
|
|
1.00% |
1.00% |
|
|
|
| 850410 |
CRGO Transformer Lamination (Core Laminations) |
21-Sep-2013 |
2.60% |
|
|
Fixed |
|
2.60% |
|
|
| 10-Oct-2012 |
Fixed |
|
3.2%
|
|
3.2%
|
|
|
|
| 22-Sep-2011 |
4.00% |
|
4.00% |
|
|
Fixed |
|
|
| 01-Sep-2008 |
1.80% |
|
|
1.80% |
Fixed |
|
|
|
| 18-Jul-2007 |
2.00% |
|
Fixed |
2.00% |
|
|
|
|
| 15-Jul-2006 |
|
|
|
2.50% |
Fixed |
2.50% |
|
|
| 05-May-2005 |
|
3.00% |
Fixed |
30.00% |
|
|
|
|
| 850423 |
Having a power handling capacity exceeding 10,000 kva: |
01-Sep-2008 |
1.80% |
1.80% |
|
|
Fixed |
|
|
|
| 18-Jul-2007 |
2.00% |
|
2.00% |
|
Fixed |
|
|
|
| 15-Jul-2006 |
|
Fixed |
2.50% |
2.50% |
|
|
|
|
| 05-May-2005 |
|
3.00% |
|
Fixed |
30.00% |
|
|
|
| 850450 |
Other inductors: |
01-Sep-2008 |
Fixed |
1.80% |
|
1.80% |
|
|
|
|
| 18-Jul-2007 |
2.00% |
|
|
|
Fixed |
2.00% |
|
|
| 15-Jul-2006 |
|
Fixed |
|
|
2.50% |
2.50% |
|
|
| 05-May-2005 |
30.00% |
|
|
|
Fixed |
3.00% |
|
|
| 850440 |
Static converters: |
01-Sep-2008 |
|
|
Fixed |
1.80% |
|
1.80% |
|
|
| 18-Jul-2007 |
2.00% |
2.00% |
|
|
|
Fixed |
|
|
| 15-Jul-2006 |
Fixed |
2.50% |
|
|
|
2.50% |
|
|
| 05-May-2005 |
|
30.00% |
Fixed |
|
|
3.00% |
|
|
| 85044040 |
Rectifier: Voltage regulator and stabilizers (other than automatic) |
15-Nov-2016 |
Fixed |
2.00% |
2.00% |
|
u |
|
|
|
| 23-Nov-2015 |
|
2.00% |
u |
|
2.00% |
Fixed |
|
|
| 01-Sep-2008 |
|
u |
Fixed |
|
1.80% |
1.80% |
|
|
| 18-Jul-2007 |
2.00% |
|
u |
|
2.00% |
Fixed |
|
|
| 15-Jul-2006 |
2.50% |
Fixed |
2.50% |
|
|
u |
|
|
| 05-May-2005 |
|
Fixed |
u |
|
3.00% |
30.00% |
|
|
| 85049010 |
Parts: Of transformers |
15-Nov-2016 |
2.00% |
|
2.00% |
kg. |
|
Fixed |
|
|
| 23-Nov-2015 |
Fixed |
|
2.00% |
2.00% |
|
kg. |
|
|
| 01-Sep-2008 |
Kg |
1.80% |
|
|
Fixed |
1.80% |
|
|
| 18-Jul-2007 |
Fixed |
2.00% |
Kg |
2.00% |
|
|
|
|
| 15-Jul-2006 |
Fixed |
|
2.50% |
2.50% |
Kg |
|
|
|
| 05-May-2005 |
|
30.00% |
3.00% |
Kg |
|
Fixed |
|
|
| 85049090 |
Parts: Other |
15-Nov-2016 |
kg. |
|
Fixed |
2.00% |
2.00% |
|
|
|
| 23-Nov-2015 |
2.00% |
Fixed |
2.00% |
|
kg. |
|
|
|
| 01-Sep-2008 |
Kg |
|
1.80% |
1.80% |
|
Fixed |
|
|
| 18-Jul-2007 |
Kg |
|
Fixed |
2.00% |
2.00% |
|
|
|
| 15-Jul-2006 |
Fixed |
2.50% |
2.50% |
|
|
Kg |
|
|
| 05-May-2005 |
3.00% |
Kg |
Fixed |
30.00% |
|
|
|
|
| 85044021 |
Rectifier: Dip bridge rectifier |
15-Nov-2016 |
Fixed |
2.00% |
|
2.00% |
u |
|
|
|
| 23-Nov-2015 |
|
u |
2.00% |
Fixed |
2.00% |
|
|
|
| 01-Sep-2008 |
Fixed |
1.80% |
1.80% |
|
u |
|
|
|
| 18-Jul-2007 |
u |
|
2.00% |
Fixed |
2.00% |
|
|
|
| 15-Jul-2006 |
u |
|
2.50% |
Fixed |
2.50% |
|
|
|
| 05-May-2005 |
30.00% |
|
|
u |
Fixed |
3.00% |
|
|
| 85042330 |
Having a power handling capacity exceeding 10,000 kVA: Having a power handling capacity exceeding 1, |
15-Nov-2016 |
|
Fixed |
2.00% |
|
2.00% |
u |
|
|
| 23-Nov-2015 |
|
u |
2.00% |
Fixed |
2.00% |
|
|
|
| 01-Sep-2008 |
1.80% |
|
u |
|
1.80% |
Fixed |
|
|
| 18-Jul-2007 |
2.00% |
|
2.00% |
u |
|
Fixed |
|
|
| 15-Jul-2006 |
2.50% |
|
u |
|
Fixed |
2.50% |
|
|
| 05-May-2005 |
|
u |
3.00% |
Fixed |
|
30.00% |
|
|
| 85043200 |
Other transformers: Having a power handling capacity exceeding 1 kVA but not exceeding 16 kVA |
15-Nov-2016 |
2.00% |
|
u |
|
Fixed |
2.00% |
|
|
| 23-Nov-2015 |
2.00% |
|
Fixed |
2.00% |
|
u |
|
|
| 01-Sep-2008 |
Fixed |
1.80% |
|
u |
|
1.80% |
|
|
| 18-Jul-2007 |
|
u |
2.00% |
Fixed |
2.00% |
|
|
|
| 15-Jul-2006 |
|
Fixed |
|
2.50% |
u |
2.50% |
|
|
| 05-May-2005 |
|
3.00% |
u |
|
30.00% |
Fixed |
|
|
| 85044030 |
Rectifier: Battery chargers |
15-Nov-2016 |
2.00% |
2.00% |
|
Fixed |
|
u |
|
|
| 23-Nov-2015 |
Fixed |
2.00% |
2.00% |
|
u |
|
|
|
| 01-Sep-2008 |
1.80% |
|
u |
1.80% |
|
Fixed |
|
|
| 18-Jul-2007 |
2.00% |
u |
Fixed |
|
2.00% |
|
|
|
| 15-Jul-2006 |
2.50% |
2.50% |
u |
Fixed |
|
|
|
|
| 05-May-2005 |
u |
|
|
3.00% |
Fixed |
30.00% |
|
|
| 85044090 |
Rectifier: Other |
15-Nov-2016 |
2.00% |
2.00% |
|
u |
Fixed |
|
|
|
| 23-Nov-2015 |
2.00% |
|
|
2.00% |
u |
Fixed |
|
|
| 01-Sep-2008 |
|
1.80% |
|
u |
1.80% |
Fixed |
|
|
| 18-Jul-2007 |
2.00% |
2.00% |
|
|
Fixed |
u |
|
|
| 15-Jul-2006 |
Fixed |
2.50% |
|
|
u |
2.50% |
|
|
| 05-May-2005 |
30.00% |
Fixed |
|
|
3.00% |
u |
|
|
| 85044029 |
Rectifier: Other |
15-Nov-2016 |
|
u |
|
Fixed |
2.00% |
2.00% |
|
|
| 23-Nov-2015 |
u |
|
2.00% |
Fixed |
2.00% |
|
|
|
| 01-Sep-2008 |
|
1.80% |
u |
|
1.80% |
Fixed |
|
|
| 18-Jul-2007 |
|
2.00% |
u |
2.00% |
Fixed |
|
|
|
| 15-Jul-2006 |
2.50% |
u |
Fixed |
|
|
2.50% |
|
|
| 05-May-2005 |
3.00% |
u |
|
|
30.00% |
Fixed |
|
|
| 85045090 |
Other inductors: Other |
15-Nov-2016 |
u |
|
Fixed |
2.00% |
2.00% |
|
|
|
| 23-Nov-2015 |
|
|
2.00% |
2.00% |
u |
Fixed |
|
|
| 01-Sep-2008 |
|
u |
|
Fixed |
1.80% |
1.80% |
|
|
| 18-Jul-2007 |
2.00% |
u |
2.00% |
|
Fixed |
|
|
|
| 15-Jul-2006 |
u |
|
Fixed |
2.50% |
|
2.50% |
|
|
| 05-May-2005 |
|
Fixed |
u |
3.00% |
|
30.00% |
|
|
| 85042340 |
Having a power handling capacity exceeding 10,000 kVA: Having a power handling capacity exceeding 2, |
15-Nov-2016 |
|
|
u |
Fixed |
2.00% |
2.00% |
|
|
| 23-Nov-2015 |
2.00% |
|
u |
|
2.00% |
Fixed |
|
|
| 01-Sep-2008 |
u |
|
Fixed |
1.80% |
1.80% |
|
|
|
| 18-Jul-2007 |
|
|
2.00% |
2.00% |
u |
Fixed |
|
|
| 15-Jul-2006 |
|
Fixed |
2.50% |
2.50% |
u |
|
|
|
| 05-May-2005 |
3.00% |
|
u |
30.00% |
|
Fixed |
|
|
| 85043100 |
Other transformers: Having a power handling capacity not exceeding 1 kVA |
15-Nov-2016 |
u |
2.00% |
2.00% |
|
Fixed |
|
|
|
| 23-Nov-2015 |
u |
|
2.00% |
Fixed |
2.00% |
|
|
|
| 01-Sep-2008 |
1.80% |
Fixed |
|
1.80% |
u |
|
|
|
| 18-Jul-2007 |
|
2.00% |
Fixed |
2.00% |
|
u |
|
|
| 15-Jul-2006 |
|
2.50% |
u |
|
2.50% |
Fixed |
|
|
| 05-May-2005 |
|
u |
Fixed |
3.00% |
30.00% |
|
|
|
| 85045010 |
Other inductors: Choke coils (chokes) |
15-Nov-2016 |
u |
2.00% |
Fixed |
|
2.00% |
|
|
|
| 23-Nov-2015 |
|
u |
Fixed |
|
2.00% |
2.00% |
|
|
| 01-Sep-2008 |
|
Fixed |
1.80% |
|
1.80% |
u |
|
|
| 18-Jul-2007 |
2.00% |
u |
Fixed |
|
2.00% |
|
|
|
| 15-Jul-2006 |
Fixed |
2.50% |
|
u |
|
2.50% |
|
|
| 05-May-2005 |
Fixed |
3.00% |
30.00% |
|
u |
|
|
|
| 85042100 |
Liquid dielectric transformers: Having a power handling capacity not exceeding 650 kVA |
15-Nov-2016 |
2.00% |
2.00% |
|
|
|
Fixed |
|
|
| 23-Nov-2015 |
|
2.00% |
|
Fixed |
2.00% |
|
|
|
| 01-Sep-2008 |
1.80% |
|
Fixed |
1.80% |
|
u |
|
|
| 18-Jul-2007 |
|
Fixed |
2.00% |
|
2.00% |
u |
|
|
| 15-Jul-2006 |
|
|
u |
2.50% |
Fixed |
2.50% |
|
|
| 05-May-2005 |
3.00% |
Fixed |
30.00% |
|
|
u |
|
|
| 85044010 |
Static converters: Electric inverter |
15-Nov-2016 |
2.00% |
|
u |
|
Fixed |
2.00% |
|
|
| 23-Nov-2015 |
Fixed |
|
|
2.00% |
u |
2.00% |
|
|
| 01-Sep-2008 |
u |
|
1.80% |
Fixed |
1.80% |
|
|
|
| 18-Jul-2007 |
2.00% |
u |
2.00% |
|
Fixed |
|
|
|
| 15-Jul-2006 |
2.50% |
|
2.50% |
u |
|
Fixed |
|
|
| 05-May-2005 |
|
|
u |
Fixed |
30.00% |
3.00% |
|
|
| 85041010 |
Ballasts for discharge lamps or tubes: Conventional type |
15-Nov-2016 |
2.00% |
u |
Fixed |
|
|
2.00% |
|
|
| 23-Nov-2015 |
2.00% |
|
|
u |
2.00% |
Fixed |
|
|
| 01-Sep-2008 |
1.80% |
|
|
u |
Fixed |
1.80% |
|
|
| 18-Jul-2007 |
u |
|
2.00% |
|
Fixed |
2.00% |
|
|
| 15-Jul-2006 |
2.50% |
|
u |
2.50% |
Fixed |
|
|
|
| 05-May-2005 |
30.00% |
Fixed |
|
3.00% |
|
u |
|
|
| 85041020 |
Ballasts for discharge lamps or tubes: For compact fluorescent lamps |
15-Nov-2016 |
Fixed |
2.00% |
2.00% |
|
|
u |
|
|
| 23-Nov-2015 |
Fixed |
2.00% |
|
u |
|
2.00% |
|
|
| 01-Sep-2008 |
Fixed |
1.80% |
|
u |
|
1.80% |
|
|
| 18-Jul-2007 |
u |
2.00% |
Fixed |
2.00% |
|
|
|
|
| 15-Jul-2006 |
|
2.50% |
u |
|
Fixed |
2.50% |
|
|
| 05-May-2005 |
u |
3.00% |
Fixed |
|
30.00% |
|
|
|
| 85042320 |
Having a power handling capacity exceeding 10,000 kVA: Having a power handling capacity exceeding 50 |
15-Nov-2016 |
Fixed |
2.00% |
2.00% |
|
u |
|
|
|
| 23-Nov-2015 |
u |
2.00% |
|
Fixed |
|
2.00% |
|
|
| 01-Sep-2008 |
|
u |
Fixed |
1.80% |
1.80% |
|
|
|
| 18-Jul-2007 |
Fixed |
2.00% |
|
2.00% |
u |
|
|
|
| 15-Jul-2006 |
2.50% |
|
2.50% |
u |
|
Fixed |
|
|
| 05-May-2005 |
30.00% |
u |
Fixed |
|
3.00% |
|
|
|
| 85041090 |
Ballasts for discharge lamps or tubes: Other |
15-Nov-2016 |
|
u |
2.00% |
2.00% |
|
Fixed |
|
|
| 23-Nov-2015 |
|
u |
|
2.00% |
2.00% |
Fixed |
|
|
| 01-Sep-2008 |
|
u |
|
Fixed |
1.80% |
1.80% |
|
|
| 18-Jul-2007 |
|
2.00% |
2.00% |
|
u |
Fixed |
|
|
| 15-Jul-2006 |
2.50% |
|
|
Fixed |
2.50% |
u |
|
|
| 05-May-2005 |
u |
30.00% |
Fixed |
|
3.00% |
|
|
|
| 85042310 |
Having a power handling capacity exceeding 10,000 kVA: Having a power handling capacity exceeding 10 |
15-Nov-2016 |
Fixed |
|
2.00% |
|
u |
2.00% |
|
|
| 23-Nov-2015 |
2.00% |
2.00% |
|
u |
Fixed |
|
|
|
| 01-Sep-2008 |
u |
1.80% |
Fixed |
|
1.80% |
|
|
|
| 18-Jul-2007 |
u |
2.00% |
|
|
Fixed |
2.00% |
|
|
| 15-Jul-2006 |
u |
2.50% |
|
2.50% |
Fixed |
|
|
|
| 05-May-2005 |
3.00% |
Fixed |
30.00% |
|
|
u |
|
|
| 85043300 |
Other transformers: Having a power handling capacity exceeding 16 kVA but not exceeding 500 kVA |
15-Nov-2016 |
Fixed |
2.00% |
2.00% |
|
|
|
|
|
| 23-Nov-2015 |
Fixed |
2.00% |
|
|
2.00% |
|
|
|
| 01-Sep-2008 |
|
u |
Fixed |
|
1.80% |
1.80% |
|
|
| 18-Jul-2007 |
Fixed |
2.00% |
2.00% |
|
|
u |
|
|
| 15-Jul-2006 |
2.50% |
2.50% |
|
Fixed |
u |
|
|
|
| 05-May-2005 |
3.00% |
|
u |
30.00% |
Fixed |
|
|
|
| 85043400 |
Other transformers: Having a power handling capacity exceeding 500 kVA |
15-Nov-2016 |
2.00% |
|
u |
2.00% |
Fixed |
|
|
|
| 23-Nov-2015 |
|
u |
Fixed |
|
2.00% |
2.00% |
|
|
| 01-Sep-2008 |
Fixed |
|
1.80% |
|
u |
1.80% |
|
|
| 18-Jul-2007 |
|
2.00% |
2.00% |
|
u |
Fixed |
|
|
| 15-Jul-2006 |
2.50% |
Fixed |
|
2.50% |
|
u |
|
|
| 05-May-2005 |
30.00% |
|
u |
|
3.00% |
Fixed |
|
|
| 85042200 |
Liquid dielectric transformers: Having a power handling capacity exceeding 650 kVA but not exceeding |
15-Nov-2016 |
|
|
u |
2.00% |
Fixed |
2.00% |
|
|
| 23-Nov-2015 |
u |
Fixed |
2.00% |
|
|
2.00% |
|
|
| 01-Sep-2008 |
Fixed |
1.80% |
|
|
u |
1.80% |
|
|
| 18-Jul-2007 |
2.00% |
u |
|
|
2.00% |
Fixed |
|
|
| 15-Jul-2006 |
u |
|
2.50% |
2.50% |
|
Fixed |
|
|
| 05-May-2005 |
|
3.00% |
30.00% |
u |
|
Fixed |
|
|