| 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 |
|
| 8521 |
Video recording or reproducing apparatus, whether or not incorporating a vedio tuner |
|
| 852110 |
Magnetic tape-type:
|
01-Sep-2008 |
|
|
Fixed |
2.70% |
2.70% |
|
|
|
| 18-Jul-2007 |
|
3.00% |
3.00% |
Fixed |
|
|
|
|
| 15-Jul-2006 |
|
|
Fixed |
|
3.30% |
3.30% |
|
|
| 05-May-2005 |
|
Fixed |
4.00% |
|
4.00% |
|
|
|
| 852190 |
Other:
|
01-Sep-2008 |
|
|
2.70% |
Fixed |
2.70% |
|
|
|
| 18-Jul-2007 |
Fixed |
|
3.00% |
3.00% |
|
|
|
|
| 15-Jul-2006 |
3.30% |
|
|
|
3.30% |
Fixed |
|
|
| 05-May-2005 |
4.00% |
|
|
4.00% |
|
Fixed |
|
|
| 852101 |
VCP (including CKD/ SKD thereof) |
21-Sep-2013 |
1% |
|
|
|
1% |
Fixed |
|
|
| 10-Oct-2012 |
|
2.4%
|
2.4%
|
Fixed |
|
|
|
|
| 22-Sep-2011 |
|
|
3.00% |
Fixed |
3.00% |
|
|
|
| 852102 |
VCR (including CKD/SKD thereof) |
21-Sep-2013 |
Fixed |
|
|
1% |
|
1% |
|
|
| 10-Oct-2012 |
2.4%
|
Fixed |
|
2.4%
|
|
|
|
|
| 22-Sep-2011 |
Fixed |
|
3.00% |
|
|
3.00% |
|
|
| 852199 |
Others |
21-Sep-2013 |
|
|
|
Fixed |
1% |
1% |
|
|
| 10-Oct-2012 |
2.4%
|
|
|
|
2.4%
|
Fixed |
|
|
| 22-Sep-2011 |
2.40% |
2.40% |
|
|
Fixed |
|
|
|
| 85219020 |
Other: DVD player |
15-Nov-2016 |
|
u |
1.00% |
|
Fixed |
1.00% |
|
|
| 23-Nov-2015 |
|
|
1.00% |
u |
Fixed |
1.00% |
|
|
| 01-Sep-2008 |
Fixed |
u |
2.70% |
2.70% |
|
|
|
|
| 18-Jul-2007 |
3.00% |
u |
|
Fixed |
3.00% |
|
|
|
| 15-Jul-2006 |
|
|
Fixed |
u |
3.30% |
3.30% |
|
|
| 05-May-2005 |
u |
Fixed |
|
|
4.00% |
4.00% |
|
|
| 85211022 |
Spool type: Video recorders betacam or betacam SP or digital betacam S-VHS or digital-S |
15-Nov-2016 |
u |
1.00% |
Fixed |
|
1.00% |
|
|
|
| 23-Nov-2015 |
|
Fixed |
u |
1.00% |
|
1.00% |
|
|
| 01-Sep-2008 |
|
Fixed |
u |
2.70% |
2.70% |
|
|
|
| 18-Jul-2007 |
3.00% |
|
|
u |
Fixed |
3.00% |
|
|
| 15-Jul-2006 |
3.30% |
3.30% |
|
u |
|
Fixed |
|
|
| 05-May-2005 |
Fixed |
4.00% |
4.00% |
|
|
u |
|
|
| 85211021 |
Spool type: Professional video tape recorders with 3/4" or 1" tape |
15-Nov-2016 |
1.00% |
|
|
|
1.00% |
Fixed |
|
|
| 23-Nov-2015 |
1.00% |
|
|
1.00% |
|
Fixed |
|
|
| 01-Sep-2008 |
2.70% |
2.70% |
|
u |
Fixed |
|
|
|
| 18-Jul-2007 |
|
3.00% |
3.00% |
u |
|
Fixed |
|
|
| 15-Jul-2006 |
3.30% |
|
|
u |
3.30% |
Fixed |
|
|
| 05-May-2005 |
|
u |
4.00% |
Fixed |
4.00% |
|
|
|
| 85211099 |
Other |
15-Nov-2016 |
1.00% |
1.00% |
|
Fixed |
|
u |
|
|
| 23-Nov-2015 |
|
|
u |
1.00% |
1.00% |
Fixed |
|
|
| 01-Sep-2008 |
|
2.70% |
|
2.70% |
u |
Fixed |
|
|
| 18-Jul-2007 |
3.00% |
Fixed |
3.00% |
|
u |
|
|
|
| 15-Jul-2006 |
u |
|
3.30% |
Fixed |
|
3.30% |
|
|
| 05-May-2005 |
u |
|
4.00% |
4.00% |
|
Fixed |
|
|
| 85211092 |
Other: Video recorders betacam or betacam SP or digital betacam S-VHS or digital-S |
15-Nov-2016 |
u |
Fixed |
1.00% |
1.00% |
|
|
|
|
| 23-Nov-2015 |
1.00% |
Fixed |
1.00% |
|
|
u |
|
|
| 01-Sep-2008 |
|
Fixed |
2.70% |
|
2.70% |
u |
|
|
| 18-Jul-2007 |
|
3.00% |
u |
Fixed |
|
3.00% |
|
|
| 15-Jul-2006 |
|
Fixed |
u |
|
3.30% |
3.30% |
|
|
| 05-May-2005 |
4.00% |
4.00% |
u |
Fixed |
|
|
|
|
| 85211012 |
Cassette tape-type: Video recorders betacam or betacam SP or digital betacam S-VHS or digital-S |
15-Nov-2016 |
1.00% |
Fixed |
1.00% |
|
|
u |
|
|
| 23-Nov-2015 |
1.00% |
1.00% |
Fixed |
|
|
u |
|
|
| 01-Sep-2008 |
2.70% |
u |
Fixed |
|
2.70% |
|
|
|
| 18-Jul-2007 |
|
Fixed |
3.00% |
|
3.00% |
u |
|
|
| 15-Jul-2006 |
|
Fixed |
u |
|
3.30% |
3.30% |
|
|
| 05-May-2005 |
|
Fixed |
|
4.00% |
u |
4.00% |
|
|
| 85211029 |
Spool type: Other |
15-Nov-2016 |
|
|
u |
1.00% |
Fixed |
1.00% |
|
|
| 23-Nov-2015 |
|
Fixed |
|
1.00% |
u |
1.00% |
|
|
| 01-Sep-2008 |
|
2.70% |
2.70% |
u |
|
Fixed |
|
|
| 18-Jul-2007 |
|
|
Fixed |
u |
3.00% |
3.00% |
|
|
| 15-Jul-2006 |
3.30% |
|
u |
|
3.30% |
Fixed |
|
|
| 05-May-2005 |
4.00% |
|
u |
|
Fixed |
4.00% |
|
|
| 85219090 |
Other |
15-Nov-2016 |
1.00% |
Fixed |
|
|
1.00% |
u |
|
|
| 23-Nov-2015 |
1.00% |
|
1.00% |
|
Fixed |
u |
|
|
| 01-Sep-2008 |
2.70% |
2.70% |
u |
|
Fixed |
|
|
|
| 18-Jul-2007 |
3.00% |
|
u |
|
Fixed |
3.00% |
|
|
| 15-Jul-2006 |
|
3.30% |
|
3.30% |
u |
Fixed |
|
|
| 05-May-2005 |
u |
4.00% |
Fixed |
|
|
4.00% |
|
|
| 85211091 |
Other: Professional video tape recorders with 3/4" or 1" tape solid state or otherwise |
15-Nov-2016 |
|
1.00% |
1.00% |
|
Fixed |
|
|
|
| 23-Nov-2015 |
1.00% |
Fixed |
1.00% |
|
|
|
|
|
| 01-Sep-2008 |
Fixed |
u |
2.70% |
2.70% |
|
|
|
|
| 18-Jul-2007 |
|
|
Fixed |
3.00% |
u |
3.00% |
|
|
| 15-Jul-2006 |
Fixed |
|
|
3.30% |
u |
3.30% |
|
|
| 05-May-2005 |
|
Fixed |
u |
4.00% |
|
4.00% |
|
|
| 85219010 |
Other: Video duplicating system with master and slave control |
15-Nov-2016 |
1.00% |
u |
|
|
1.00% |
Fixed |
|
|
| 23-Nov-2015 |
u |
1.00% |
Fixed |
|
1.00% |
|
|
|
| 01-Sep-2008 |
2.70% |
|
u |
Fixed |
|
2.70% |
|
|
| 18-Jul-2007 |
3.00% |
Fixed |
3.00% |
|
u |
|
|
|
| 15-Jul-2006 |
Fixed |
3.30% |
u |
3.30% |
|
|
|
|
| 05-May-2005 |
u |
4.00% |
|
Fixed |
4.00% |
|
|
|
| 85211019 |
Cassette tape-type: Other |
15-Nov-2016 |
Fixed |
1.00% |
1.00% |
u |
|
|
|
|
| 23-Nov-2015 |
1.00% |
|
u |
1.00% |
|
Fixed |
|
|
| 01-Sep-2008 |
2.70% |
|
u |
Fixed |
|
2.70% |
|
|
| 18-Jul-2007 |
u |
3.00% |
|
|
Fixed |
3.00% |
|
|
| 15-Jul-2006 |
Fixed |
3.30% |
u |
3.30% |
|
|
|
|
| 05-May-2005 |
u |
4.00% |
Fixed |
4.00% |
|
|
|
|
| 85211011 |
Cassette tape-type: Professional video tape recorders with 3/4" or 1" tape |
15-Nov-2016 |
|
|
|
Fixed |
1.00% |
1.00% |
|
|
| 23-Nov-2015 |
|
1.00% |
Fixed |
|
1.00% |
|
|
|
| 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 |
|
4.00% |
|
u |
Fixed |
4.00% |
|
|