| 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 |
|
| 8516 |
Electric Instantaneous Or Storage Water Heaters And Immersion Heaters; Electric Space Heating Apparatus And Soil Heating Apparatus; Electro-thermic Hair-dressing Apparatus (for Example, Hair Dryers, Hair Curlers, Curling Tong Heaters) And Hand Dryers; Ele |
|
| 851601 |
Electronic Mosquito Repellants machine
|
21-Sep-2013 |
2.3 |
2.60% |
2.3 |
1 No. |
2.60% |
Fixed |
|
|
| 10-Oct-2012 |
Fixed |
|
|
3.2%
|
|
3.2%
|
|
|
| 22-Sep-2011 |
2.2 |
Fixed |
unit |
4.00% |
4.00% |
2.2 |
|
|
| 851699 |
Others
|
21-Sep-2013 |
1.70% |
Fixed |
1.70% |
|
|
|
|
|
| 10-Oct-2012 |
2%
|
|
2%
|
|
|
Fixed |
|
|
| 22-Sep-2011 |
|
2.00% |
2.00% |
|
Fixed |
|
|
|
| 851679 |
Other: |
01-Sep-2008 |
|
1.80% |
Fixed |
|
|
1.80% |
|
|
| 18-Jul-2007 |
|
Fixed |
|
2.00% |
2.00% |
|
|
|
| 15-Jul-2006 |
|
|
|
Fixed |
2.50% |
2.50% |
|
|
| 05-May-2005 |
|
|
3.00% |
|
Fixed |
3.00% |
|
|
| 85165000 |
Electro-thermic hair-dressing or hand-drying apparatus: Microwave ovens |
15-Nov-2016 |
u |
2.00% |
|
|
Fixed |
2.00% |
|
|
| 23-Nov-2015 |
2.00% |
|
u |
2.00% |
Fixed |
|
|
|
| 01-Sep-2008 |
Fixed |
1.80% |
u |
|
|
1.80% |
|
|
| 18-Jul-2007 |
|
u |
|
Fixed |
2.00% |
2.00% |
|
|
| 15-Jul-2006 |
2.50% |
Fixed |
|
2.50% |
|
u |
|
|
| 05-May-2005 |
|
|
3.00% |
u |
Fixed |
3.00% |
|
|
| 85167920 |
Other: Electrical or electronic devices for repelling insects (for example, mosquitoes or other simi |
15-Nov-2016 |
|
2.00% |
Fixed |
2.00% |
|
|
|
|
| 23-Nov-2015 |
2.00% |
|
Fixed |
2.00% |
|
|
|
|
| 01-Sep-2008 |
Fixed |
|
1.80% |
|
u |
1.80% |
|
|
| 18-Jul-2007 |
2.00% |
u |
|
Fixed |
2.00% |
|
|
|
| 15-Jul-2006 |
2.50% |
Fixed |
2.50% |
|
|
u |
|
|
| 05-May-2005 |
u |
|
|
3.00% |
3.00% |
Fixed |
|
|
| 85167990 |
Other |
15-Nov-2016 |
Fixed |
|
2.00% |
u |
2.00% |
|
|
|
| 23-Nov-2015 |
u |
Fixed |
|
2.00% |
2.00% |
|
|
|
| 01-Sep-2008 |
1.80% |
u |
|
|
1.80% |
Fixed |
|
|
| 18-Jul-2007 |
|
|
u |
2.00% |
Fixed |
2.00% |
|
|
| 15-Jul-2006 |
|
|
u |
2.50% |
2.50% |
Fixed |
|
|
| 05-May-2005 |
|
|
Fixed |
3.00% |
u |
3.00% |
|
|
| 85163100 |
Electro-thermic hair-dressing or hand-drying apparatus: Hair dryers |
15-Nov-2016 |
Fixed |
2.00% |
|
|
u |
2.00% |
|
|
| 23-Nov-2015 |
2.00% |
|
|
Fixed |
u |
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% |
|
2.50% |
u |
Fixed |
|
|
| 05-May-2005 |
|
Fixed |
3.00% |
3.00% |
|
u |
|
|
| 85163300 |
Electro-thermic hair-dressing or hand-drying apparatus: Hand-drying apparatus |
15-Nov-2016 |
|
u |
Fixed |
|
2.00% |
2.00% |
|
|
| 23-Nov-2015 |
|
2.00% |
u |
Fixed |
|
2.00% |
|
|
| 01-Sep-2008 |
|
|
u |
Fixed |
1.80% |
1.80% |
|
|
| 18-Jul-2007 |
|
u |
Fixed |
|
2.00% |
2.00% |
|
|
| 15-Jul-2006 |
Fixed |
|
2.50% |
|
2.50% |
u |
|
|
| 05-May-2005 |
u |
Fixed |
|
3.00% |
3.00% |
|
|
|
| 85164000 |
Electro-thermic hair-dressing or hand-drying apparatus: Electric smoothing irons |
15-Nov-2016 |
|
Fixed |
|
2.00% |
u |
2.00% |
|
|
| 23-Nov-2015 |
2.00% |
2.00% |
|
u |
Fixed |
|
|
|
| 01-Sep-2008 |
Fixed |
1.80% |
|
|
1.80% |
u |
|
|
| 18-Jul-2007 |
|
u |
Fixed |
2.00% |
2.00% |
|
|
|
| 15-Jul-2006 |
|
u |
|
Fixed |
2.50% |
2.50% |
|
|
| 05-May-2005 |
u |
Fixed |
|
3.00% |
3.00% |
|
|
|
| 85167100 |
Other electro-thermic appliances: Coffee or tea makers |
15-Nov-2016 |
2.00% |
|
|
2.00% |
Fixed |
u |
|
|
| 23-Nov-2015 |
|
Fixed |
|
2.00% |
u |
2.00% |
|
|
| 01-Sep-2008 |
u |
1.80% |
Fixed |
|
|
1.80% |
|
|
| 18-Jul-2007 |
Fixed |
2.00% |
2.00% |
|
u |
|
|
|
| 15-Jul-2006 |
2.50% |
Fixed |
|
|
2.50% |
u |
|
|
| 05-May-2005 |
|
Fixed |
3.00% |
|
u |
3.00% |
|
|
| 85168000 |
Other: Electric heating resistors |
15-Nov-2016 |
2.00% |
|
|
Fixed |
2.00% |
u |
|
|
| 23-Nov-2015 |
|
u |
2.00% |
Fixed |
|
2.00% |
|
|
| 01-Sep-2008 |
|
Fixed |
u |
1.80% |
|
1.80% |
|
|
| 18-Jul-2007 |
Fixed |
2.00% |
|
2.00% |
u |
|
|
|
| 15-Jul-2006 |
Fixed |
u |
|
2.50% |
2.50% |
|
|
|
| 05-May-2005 |
|
3.00% |
u |
Fixed |
|
3.00% |
|
|
| 85167200 |
Other electro-thermic appliances: Toasters |
15-Nov-2016 |
|
u |
2.00% |
Fixed |
2.00% |
|
|
|
| 23-Nov-2015 |
|
u |
Fixed |
2.00% |
2.00% |
|
|
|
| 01-Sep-2008 |
|
u |
1.80% |
Fixed |
1.80% |
|
|
|
| 18-Jul-2007 |
2.00% |
|
2.00% |
|
u |
Fixed |
|
|
| 15-Jul-2006 |
u |
|
Fixed |
2.50% |
|
2.50% |
|
|
| 05-May-2005 |
u |
3.00% |
|
3.00% |
Fixed |
|
|
|
| 85167910 |
Other: Electro-thermic fluid heaters |
15-Nov-2016 |
|
2.00% |
|
2.00% |
u |
Fixed |
|
|
| 23-Nov-2015 |
u |
|
Fixed |
2.00% |
|
2.00% |
|
|
| 01-Sep-2008 |
u |
Fixed |
1.80% |
1.80% |
|
|
|
|
| 18-Jul-2007 |
u |
|
|
Fixed |
2.00% |
2.00% |
|
|
| 15-Jul-2006 |
Fixed |
|
2.50% |
|
u |
2.50% |
|
|
| 05-May-2005 |
u |
|
Fixed |
3.00% |
3.00% |
|
|
|
| 85163200 |
Electro-thermic hair-dressing or hand-drying apparatus: Other hair-dressing apparatus |
15-Nov-2016 |
|
2.00% |
|
u |
2.00% |
Fixed |
|
|
| 23-Nov-2015 |
|
2.00% |
u |
|
Fixed |
2.00% |
|
|
| 01-Sep-2008 |
Fixed |
|
|
1.80% |
1.80% |
u |
|
|
| 18-Jul-2007 |
u |
2.00% |
Fixed |
|
|
2.00% |
|
|
| 15-Jul-2006 |
2.50% |
|
2.50% |
u |
Fixed |
|
|
|
| 05-May-2005 |
|
u |
3.00% |
3.00% |
Fixed |
|
|
|
| 85169000 |
Other: Parts |
15-Nov-2016 |
kg |
Fixed |
|
|
2.00% |
2.00% |
|
|
| 23-Nov-2015 |
|
kg |
Fixed |
2.00% |
2.00% |
|
|
|
| 01-Sep-2008 |
1.80% |
Fixed |
|
|
1.80% |
Kg |
|
|
| 18-Jul-2007 |
Fixed |
|
2.00% |
Kg |
|
2.00% |
|
|
| 15-Jul-2006 |
2.50% |
Kg |
|
Fixed |
|
2.50% |
|
|
| 05-May-2005 |
|
3.00% |
Kg |
3.00% |
Fixed |
|
|
|
| 85162900 |
Electric space heating apparatus and electric soil heating apparatus: Other |
15-Nov-2016 |
2.00% |
Fixed |
2.00% |
|
u |
|
|
|
| 23-Nov-2015 |
|
Fixed |
|
2.00% |
2.00% |
u |
|
|
| 01-Sep-2008 |
|
1.80% |
u |
|
1.80% |
Fixed |
|
|
| 18-Jul-2007 |
u |
Fixed |
|
2.00% |
2.00% |
|
|
|
| 15-Jul-2006 |
2.50% |
|
|
u |
2.50% |
Fixed |
|
|
| 05-May-2005 |
|
3.00% |
|
u |
3.00% |
Fixed |
|
|
| 85161000 |
Electric instantaneous or storage water heaters and immersion heaters |
15-Nov-2016 |
|
Fixed |
2.00% |
u |
2.00% |
|
|
|
| 23-Nov-2015 |
Fixed |
|
2.00% |
2.00% |
|
u |
|
|
| 01-Sep-2008 |
|
|
1.80% |
Fixed |
1.80% |
u |
|
|
| 18-Jul-2007 |
|
|
u |
Fixed |
2.00% |
2.00% |
|
|
| 15-Jul-2006 |
u |
2.50% |
Fixed |
|
|
2.50% |
|
|
| 05-May-2005 |
u |
Fixed |
3.00% |
3.00% |
|
|
|
|
| 85162100 |
Electric space heating apparatus and electric soil heating apparatus: Storage heating radiators |
15-Nov-2016 |
|
2.00% |
2.00% |
u |
|
Fixed |
|
|
| 23-Nov-2015 |
2.00% |
2.00% |
|
|
Fixed |
u |
|
|
| 01-Sep-2008 |
|
Fixed |
1.80% |
|
u |
1.80% |
|
|
| 18-Jul-2007 |
2.00% |
|
Fixed |
2.00% |
|
u |
|
|
| 15-Jul-2006 |
2.50% |
2.50% |
|
|
u |
Fixed |
|
|
| 05-May-2005 |
3.00% |
3.00% |
|
Fixed |
|
u |
|
|
| 85166000 |
Electro-thermic hair-dressing or hand-drying apparatus: Other ovens; cookers, cooking plates, boiiin |
15-Nov-2016 |
2.00% |
2.00% |
|
Fixed |
|
|
|
|
| 23-Nov-2015 |
|
|
Fixed |
|
2.00% |
2.00% |
|
|
| 01-Sep-2008 |
1.80% |
|
Fixed |
u |
1.80% |
|
|
|
| 18-Jul-2007 |
|
2.00% |
u |
|
2.00% |
Fixed |
|
|
| 15-Jul-2006 |
|
|
u |
2.50% |
Fixed |
2.50% |
|
|
| 05-May-2005 |
3.00% |
u |
|
|
3.00% |
Fixed |
|
|