| 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 |
|
| 8519 |
Sound recording or reproducing apparatus |
|
| 851989 |
Other
|
01-Sep-2008 |
|
|
Fixed |
2.70% |
2.70% |
|
|
|
| 18-Jul-2007 |
Fixed |
|
3.00% |
|
3.00% |
|
|
|
| 15-Jul-2006 |
|
3.30% |
Fixed |
3.30% |
|
|
|
|
| 05-May-2005 |
4.00% |
Fixed |
|
4.00% |
|
|
|
|
| 851901 |
Cassette Tape Recorder / Player (including CKD/ SKD thereof)
|
21-Sep-2013 |
1% |
|
Fixed |
1% |
|
|
|
|
| 10-Oct-2012 |
2%
|
Fixed |
2%
|
|
|
|
|
|
| 22-Sep-2011 |
Fixed |
|
2.00% |
2.00% |
|
|
|
|
| 851902 |
Telephone Answering Machine |
21-Sep-2013 |
|
|
|
1% |
Fixed |
1% |
|
|
| 10-Oct-2012 |
2%
|
|
|
|
2%
|
Fixed |
|
|
| 22-Sep-2011 |
2.00% |
2.00% |
|
|
Fixed |
|
|
|
| 851999 |
Others |
21-Sep-2013 |
1% |
|
1% |
|
Fixed |
|
|
|
| 10-Oct-2012 |
|
2%
|
|
|
Fixed |
2%
|
|
|
| 22-Sep-2011 |
2.00% |
2.00% |
|
|
|
Fixed |
|
|
| 01-Sep-2008 |
|
2.70% |
Fixed |
|
|
2.70% |
|
|
| 18-Jul-2007 |
3.00% |
Fixed |
3.00% |
|
|
|
|
|
| 15-Jul-2006 |
|
Fixed |
|
|
3.30% |
3.30% |
|
|
| 05-May-2005 |
4.00% |
Fixed |
4.00% |
|
|
|
|
|
| 85191000 |
Coin-or disc-operated record-players |
01-Sep-2008 |
Fixed |
2.70% |
|
u |
2.70% |
|
|
|
| 18-Jul-2007 |
3.00% |
Fixed |
3.00% |
|
u |
|
|
|
| 15-Jul-2006 |
|
|
3.30% |
u |
Fixed |
3.30% |
|
|
| 05-May-2005 |
4.00% |
|
u |
|
4.00% |
Fixed |
|
|
| 85193100 |
With automatic record changing mechanism |
01-Sep-2008 |
2.70% |
|
Fixed |
2.70% |
u |
|
|
|
| 18-Jul-2007 |
|
3.00% |
3.00% |
u |
Fixed |
|
|
|
| 15-Jul-2006 |
u |
|
Fixed |
3.30% |
|
3.30% |
|
|
| 05-May-2005 |
u |
Fixed |
|
4.00% |
|
4.00% |
|
|
| 85198940 |
Other: MP-3 player |
15-Nov-2016 |
1.00% |
|
|
u |
1.00% |
Fixed |
|
|
| 23-Nov-2015 |
1.00% |
|
Fixed |
|
1.00% |
u |
|
|
| 01-Sep-2008 |
2.70% |
2.70% |
|
u |
Fixed |
|
|
|
| 18-Jul-2007 |
3.00% |
|
3.00% |
|
u |
Fixed |
|
|
| 15-Jul-2006 |
Fixed |
3.30% |
|
|
3.30% |
u |
|
|
| 05-May-2005 |
4.00% |
|
|
4.00% |
u |
Fixed |
|
|
| 85198920 |
Other: Compact disc changer including mini disc player or laser disc player |
15-Nov-2016 |
1.00% |
Fixed |
1.00% |
|
|
|
|
|
| 23-Nov-2015 |
1.00% |
|
|
1.00% |
Fixed |
|
|
|
| 01-Sep-2008 |
Fixed |
2.70% |
u |
|
2.70% |
|
|
|
| 18-Jul-2007 |
u |
Fixed |
3.00% |
3.00% |
|
|
|
|
| 15-Jul-2006 |
|
|
u |
Fixed |
3.30% |
3.30% |
|
|
| 05-May-2005 |
u |
|
4.00% |
4.00% |
Fixed |
|
|
|
| 85199910 |
Audio compact disc players |
01-Sep-2008 |
|
2.70% |
|
Fixed |
2.70% |
u |
|
|
| 18-Jul-2007 |
|
|
u |
Fixed |
3.00% |
3.00% |
|
|
| 15-Jul-2006 |
u |
|
|
Fixed |
3.30% |
3.30% |
|
|
| 05-May-2005 |
|
4.00% |
u |
|
4.00% |
Fixed |
|
|
| 85192000 |
Apparatus operated by coins, banknotes, bank cards, tokens or by other means of payment |
15-Nov-2016 |
1.00% |
Fixed |
1.00% |
|
|
|
|
|
| 23-Nov-2015 |
|
1.00% |
|
Fixed |
|
1.00% |
|
|
| 01-Sep-2008 |
2.70% |
2.70% |
|
|
u |
Fixed |
|
|
| 18-Jul-2007 |
|
u |
|
3.00% |
Fixed |
3.00% |
|
|
| 15-Jul-2006 |
|
u |
Fixed |
3.30% |
3.30% |
|
|
|
| 05-May-2005 |
|
|
4.00% |
u |
Fixed |
4.00% |
|
|
| 85193000 |
Turntables (record-decks) |
15-Nov-2016 |
u |
Fixed |
|
|
1.00% |
1.00% |
|
|
| 23-Nov-2015 |
|
u |
1.00% |
Fixed |
1.00% |
|
|
|
| 01-Sep-2008 |
u |
|
2.70% |
2.70% |
|
Fixed |
|
|
| 18-Jul-2007 |
3.00% |
u |
Fixed |
|
3.00% |
|
|
|
| 15-Jul-2006 |
u |
|
3.30% |
Fixed |
|
3.30% |
|
|
| 05-May-2005 |
4.00% |
|
Fixed |
4.00% |
|
u |
|
|
| 85192900 |
Other |
01-Sep-2008 |
2.70% |
|
u |
|
Fixed |
2.70% |
|
|
| 18-Jul-2007 |
3.00% |
u |
3.00% |
Fixed |
|
|
|
|
| 15-Jul-2006 |
|
3.30% |
|
u |
3.30% |
Fixed |
|
|
| 05-May-2005 |
|
u |
4.00% |
4.00% |
Fixed |
|
|
|
| 85198930 |
Other: Time code recorder |
15-Nov-2016 |
1.00% |
|
|
|
1.00% |
Fixed |
|
|
| 23-Nov-2015 |
|
Fixed |
|
1.00% |
|
1.00% |
|
|
| 01-Sep-2008 |
|
u |
Fixed |
|
2.70% |
2.70% |
|
|
| 18-Jul-2007 |
|
3.00% |
|
Fixed |
u |
3.00% |
|
|
| 15-Jul-2006 |
3.30% |
3.30% |
|
u |
Fixed |
|
|
|
| 05-May-2005 |
|
|
4.00% |
u |
4.00% |
Fixed |
|
|
| 85198990 |
Other |
15-Nov-2016 |
Fixed |
|
|
1.00% |
1.00% |
u |
|
|
| 23-Nov-2015 |
|
u |
1.00% |
Fixed |
1.00% |
|
|
|
| 01-Sep-2008 |
|
u |
Fixed |
2.70% |
2.70% |
|
|
|
| 18-Jul-2007 |
|
|
u |
Fixed |
3.00% |
3.00% |
|
|
| 15-Jul-2006 |
u |
3.30% |
Fixed |
3.30% |
|
|
|
|
| 05-May-2005 |
|
u |
4.00% |
|
Fixed |
4.00% |
|
|
| 85199930 |
Time code readers |
01-Sep-2008 |
2.70% |
|
u |
Fixed |
|
2.70% |
|
|
| 18-Jul-2007 |
u |
Fixed |
|
|
3.00% |
3.00% |
|
|
| 15-Jul-2006 |
3.30% |
3.30% |
|
u |
Fixed |
|
|
|
| 05-May-2005 |
4.00% |
Fixed |
|
|
4.00% |
u |
|
|
| 85199300 |
Other, cassette-type |
01-Sep-2008 |
Fixed |
2.70% |
2.70% |
|
u |
|
|
|
| 18-Jul-2007 |
3.00% |
u |
|
Fixed |
3.00% |
|
|
|
| 15-Jul-2006 |
|
u |
Fixed |
|
3.30% |
3.30% |
|
|
| 05-May-2005 |
|
|
4.00% |
4.00% |
u |
Fixed |
|
|
| 85192100 |
Without loudspeaker |
01-Sep-2008 |
u |
|
Fixed |
2.70% |
|
2.70% |
|
|
| 18-Jul-2007 |
|
3.00% |
3.00% |
u |
|
Fixed |
|
|
| 15-Jul-2006 |
u |
Fixed |
|
|
3.30% |
3.30% |
|
|
| 05-May-2005 |
4.00% |
|
|
Fixed |
4.00% |
u |
|
|
| 85198910 |
Other: Audio compact disc players |
15-Nov-2016 |
u |
|
|
Fixed |
1.00% |
1.00% |
|
|
| 23-Nov-2015 |
1.00% |
Fixed |
|
1.00% |
|
u |
|
|
| 01-Sep-2008 |
2.70% |
2.70% |
|
Fixed |
u |
|
|
|
| 18-Jul-2007 |
|
|
3.00% |
u |
Fixed |
3.00% |
|
|
| 15-Jul-2006 |
3.30% |
|
u |
|
3.30% |
Fixed |
|
|
| 05-May-2005 |
u |
Fixed |
|
|
4.00% |
4.00% |
|
|
| 85194000 |
Transcribing machines |
01-Sep-2008 |
2.70% |
|
u |
2.70% |
|
Fixed |
|
|
| 18-Jul-2007 |
3.00% |
|
3.00% |
Fixed |
u |
|
|
|
| 15-Jul-2006 |
3.30% |
u |
3.30% |
|
Fixed |
|
|
|
| 05-May-2005 |
|
u |
4.00% |
|
Fixed |
4.00% |
|
|
| 85195000 |
Telephone answering machines |
15-Nov-2016 |
|
|
|
Fixed |
1.00% |
1.00% |
|
|
| 23-Nov-2015 |
|
1.00% |
|
|
1.00% |
Fixed |
|
|
| 01-Sep-2008 |
|
|
u |
Fixed |
2.70% |
2.70% |
|
|
| 18-Jul-2007 |
3.00% |
|
u |
|
3.00% |
Fixed |
|
|
| 15-Jul-2006 |
3.30% |
|
3.30% |
u |
Fixed |
|
|
|
| 05-May-2005 |
u |
Fixed |
|
|
4.00% |
4.00% |
|
|
| 85198100 |
Other apparatus: Using magnetic, optical or semiconductor media |
15-Nov-2016 |
u |
1.00% |
Fixed |
1.00% |
|
|
|
|
| 23-Nov-2015 |
u |
1.00% |
1.00% |
Fixed |
|
|
|
|
| 01-Sep-2008 |
Fixed |
|
2.70% |
|
2.70% |
u |
|
|
| 18-Jul-2007 |
3.00% |
|
|
Fixed |
3.00% |
u |
|
|
| 15-Jul-2006 |
|
3.30% |
3.30% |
u |
|
Fixed |
|
|
| 05-May-2005 |
4.00% |
|
u |
|
Fixed |
4.00% |
|
|
| 85199990 |
Other |
01-Sep-2008 |
2.70% |
|
2.70% |
u |
Fixed |
|
|
|
| 18-Jul-2007 |
Fixed |
3.00% |
|
3.00% |
u |
|
|
|
| 15-Jul-2006 |
|
3.30% |
u |
|
3.30% |
Fixed |
|
|
| 05-May-2005 |
4.00% |
|
|
u |
Fixed |
4.00% |
|
|
| 85199200 |
Pocket-size cassette players |
01-Sep-2008 |
2.70% |
|
2.70% |
u |
Fixed |
|
|
|
| 18-Jul-2007 |
|
|
u |
3.00% |
Fixed |
3.00% |
|
|
| 15-Jul-2006 |
Fixed |
3.30% |
|
u |
3.30% |
|
|
|
| 05-May-2005 |
4.00% |
|
u |
|
4.00% |
Fixed |
|
|
| 85199920 |
Compact disc changer including mini disc player or laser disc player |
01-Sep-2008 |
|
u |
Fixed |
|
2.70% |
2.70% |
|
|
| 18-Jul-2007 |
|
3.00% |
|
3.00% |
u |
Fixed |
|
|
| 15-Jul-2006 |
|
u |
|
Fixed |
3.30% |
3.30% |
|
|
| 05-May-2005 |
u |
|
Fixed |
4.00% |
|
4.00% |
|
|
| 85199940 |
Mp-3 player |
01-Sep-2008 |
Fixed |
u |
2.70% |
2.70% |
|
|
|
|
| 18-Jul-2007 |
3.00% |
3.00% |
|
|
u |
Fixed |
|
|
| 15-Jul-2006 |
u |
|
Fixed |
3.30% |
3.30% |
|
|
|
| 05-May-2005 |
|
4.00% |
u |
|
Fixed |
4.00% |
|
|
| 85193900 |
Other |
01-Sep-2008 |
|
2.70% |
2.70% |
|
Fixed |
u |
|
|
| 18-Jul-2007 |
3.00% |
3.00% |
|
Fixed |
u |
|
|
|
| 15-Jul-2006 |
Fixed |
3.30% |
3.30% |
|
|
u |
|
|
| 05-May-2005 |
|
u |
|
4.00% |
Fixed |
4.00% |
|
|