| 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 |
|
| 8525 |
Transmission Apparatus For Radio- Broadcasting Or Television, Whether Or Not Incorporation Reception Apparatus Or Sound Recording Or Reproducing Apparatus; Television Cameras, Digital Cameras And Video Camera Recorders |
|
| 852510 |
Transmission apparatus:
|
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 |
|
4.00% |
|
|
Fixed |
4.00% |
|
|
| 852520 |
Transmission apparatus incorporating reception apparatus
|
01-Sep-2008 |
2.70% |
2.70% |
|
|
Fixed |
|
|
|
| 18-Jul-2007 |
3.00% |
|
|
|
Fixed |
3.00% |
|
|
| 15-Jul-2006 |
3.30% |
|
|
|
3.30% |
Fixed |
|
|
| 05-May-2005 |
|
Fixed |
4.00% |
|
4.00% |
|
|
|
| 852560 |
Transmission apparatus incorporating reception apparatus : |
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 |
|
|
Fixed |
|
4.00% |
4.00% |
|
|
| 852580 |
Television cameras, digital cameras and vedio camera recorders: |
01-Sep-2008 |
|
|
|
Fixed |
2.70% |
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% |
|
|
| 852550 |
Transmission apparatus: |
01-Sep-2008 |
|
|
2.70% |
Fixed |
2.70% |
|
|
|
| 18-Jul-2007 |
|
3.00% |
|
3.00% |
|
Fixed |
|
|
| 15-Jul-2006 |
3.30% |
Fixed |
3.30% |
|
|
|
|
|
| 05-May-2005 |
|
|
Fixed |
|
4.00% |
4.00% |
|
|
| 85255020 |
Transmission apparatus: TV broadcast transmitter |
15-Nov-2016 |
u |
|
1.00% |
Fixed |
|
1.00% |
|
|
| 23-Nov-2015 |
|
|
u |
Fixed |
1.00% |
1.00% |
|
|
| 01-Sep-2008 |
Fixed |
u |
2.70% |
2.70% |
|
|
|
|
| 18-Jul-2007 |
3.00% |
|
u |
|
3.00% |
Fixed |
|
|
| 15-Jul-2006 |
u |
Fixed |
|
3.30% |
|
3.30% |
|
|
| 05-May-2005 |
4.00% |
u |
4.00% |
|
Fixed |
|
|
|
| 85256012 |
Two way radio communication equipment: Marine radio communication equipment |
15-Nov-2016 |
|
|
u |
1.00% |
Fixed |
1.00% |
|
|
| 23-Nov-2015 |
|
u |
1.00% |
|
Fixed |
1.00% |
|
|
| 01-Sep-2008 |
2.70% |
2.70% |
|
|
Fixed |
u |
|
|
| 18-Jul-2007 |
3.00% |
u |
3.00% |
Fixed |
|
|
|
|
| 15-Jul-2006 |
|
3.30% |
3.30% |
|
u |
Fixed |
|
|
| 05-May-2005 |
Fixed |
u |
|
4.00% |
4.00% |
|
|
|
| 85257211 |
Television set of screen size upto 36 cm |
15-Nov-2016 |
|
1.00% |
1.00% |
|
u |
Fixed |
|
|
| 23-Nov-2015 |
u |
Fixed |
|
1.00% |
1.00% |
|
|
|
| 01-Sep-2008 |
Fixed |
|
2.70% |
|
u |
2.70% |
|
|
| 18-Jul-2007 |
3.00% |
|
|
u |
Fixed |
3.00% |
|
|
| 15-Jul-2006 |
|
u |
3.30% |
Fixed |
|
3.30% |
|
|
| 05-May-2005 |
|
|
4.00% |
4.00% |
u |
Fixed |
|
|
| 85256019 |
Two way radio communication equipment: Other |
15-Nov-2016 |
|
|
Fixed |
1.00% |
u |
1.00% |
|
|
| 23-Nov-2015 |
1.00% |
|
1.00% |
u |
|
Fixed |
|
|
| 01-Sep-2008 |
2.70% |
|
|
Fixed |
u |
2.70% |
|
|
| 18-Jul-2007 |
3.00% |
u |
3.00% |
|
|
Fixed |
|
|
| 15-Jul-2006 |
|
u |
|
Fixed |
3.30% |
3.30% |
|
|
| 05-May-2005 |
4.00% |
u |
Fixed |
|
4.00% |
|
|
|
| 85258010 |
Television cameras, digital cameras and video camera recorders: Television cameras |
15-Nov-2016 |
|
|
u |
1.00% |
Fixed |
1.00% |
|
|
| 23-Nov-2015 |
u |
Fixed |
|
1.00% |
1.00% |
|
|
|
| 01-Sep-2008 |
|
Fixed |
|
2.70% |
u |
2.70% |
|
|
| 18-Jul-2007 |
3.00% |
u |
|
Fixed |
|
3.00% |
|
|
| 15-Jul-2006 |
3.30% |
|
u |
Fixed |
3.30% |
|
|
|
| 05-May-2005 |
|
4.00% |
Fixed |
4.00% |
|
u |
|
|
| 85258020 |
Television cameras, digital cameras and video camera recorders: Digital cameras |
15-Nov-2016 |
|
1.00% |
1.00% |
|
|
Fixed |
|
|
| 23-Nov-2015 |
1.00% |
1.00% |
|
|
|
Fixed |
|
|
| 01-Sep-2008 |
|
|
u |
Fixed |
2.70% |
2.70% |
|
|
| 18-Jul-2007 |
3.00% |
3.00% |
u |
|
Fixed |
|
|
|
| 15-Jul-2006 |
|
3.30% |
Fixed |
3.30% |
|
u |
|
|
| 05-May-2005 |
|
4.00% |
|
u |
Fixed |
4.00% |
|
|
| 85252092 |
Other satellite communication equipment |
01-Sep-2008 |
Fixed |
2.70% |
|
2.70% |
u |
|
|
|
| 18-Jul-2007 |
Fixed |
|
3.00% |
|
u |
3.00% |
|
|
| 15-Jul-2006 |
|
u |
Fixed |
|
3.30% |
3.30% |
|
|
| 05-May-2005 |
|
Fixed |
4.00% |
|
4.00% |
u |
|
|
| 85252099 |
Other |
01-Sep-2008 |
|
Fixed |
2.70% |
2.70% |
|
u |
|
|
| 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% |
|
|
| 85255090 |
Transmission apparatus: Other |
15-Nov-2016 |
1.00% |
|
1.00% |
|
u |
Fixed |
|
|
| 23-Nov-2015 |
|
1.00% |
|
Fixed |
u |
1.00% |
|
|
| 01-Sep-2008 |
2.70% |
|
|
2.70% |
u |
Fixed |
|
|
| 18-Jul-2007 |
u |
|
3.00% |
Fixed |
|
3.00% |
|
|
| 15-Jul-2006 |
3.30% |
|
Fixed |
3.30% |
|
u |
|
|
| 05-May-2005 |
4.00% |
|
|
u |
Fixed |
4.00% |
|
|
| 85256091 |
Other: VSAT terminals |
15-Nov-2016 |
1.00% |
1.00% |
|
Fixed |
u |
|
|
|
| 23-Nov-2015 |
1.00% |
1.00% |
|
u |
|
Fixed |
|
|
| 01-Sep-2008 |
|
2.70% |
u |
|
Fixed |
2.70% |
|
|
| 18-Jul-2007 |
3.00% |
3.00% |
|
u |
Fixed |
|
|
|
| 15-Jul-2006 |
u |
3.30% |
Fixed |
3.30% |
|
|
|
|
| 05-May-2005 |
Fixed |
4.00% |
|
4.00% |
u |
|
|
|
| 85253000 |
Television cameras |
01-Sep-2008 |
|
Fixed |
2.70% |
|
2.70% |
u |
|
|
| 18-Jul-2007 |
|
|
u |
3.00% |
Fixed |
3.00% |
|
|
| 15-Jul-2006 |
3.30% |
|
|
u |
Fixed |
3.30% |
|
|
| 05-May-2005 |
u |
4.00% |
|
Fixed |
|
4.00% |
|
|
| 85256092 |
Other: Other satellite communication equipment |
15-Nov-2016 |
|
1.00% |
u |
Fixed |
|
1.00% |
|
|
| 23-Nov-2015 |
Fixed |
|
1.00% |
u |
1.00% |
|
|
|
| 01-Sep-2008 |
|
2.70% |
u |
Fixed |
2.70% |
|
|
|
| 18-Jul-2007 |
|
u |
3.00% |
|
Fixed |
3.00% |
|
|
| 15-Jul-2006 |
|
u |
3.30% |
|
Fixed |
3.30% |
|
|
| 05-May-2005 |
|
|
4.00% |
u |
Fixed |
4.00% |
|
|
| 85258030 |
Television cameras, digital cameras and video camera recorders: Video camera recorders |
15-Nov-2016 |
Fixed |
1.00% |
1.00% |
|
u |
|
|
|
| 23-Nov-2015 |
u |
|
Fixed |
1.00% |
|
1.00% |
|
|
| 01-Sep-2008 |
2.70% |
u |
|
Fixed |
2.70% |
|
|
|
| 18-Jul-2007 |
3.00% |
|
|
3.00% |
u |
Fixed |
|
|
| 15-Jul-2006 |
3.30% |
3.30% |
u |
Fixed |
|
|
|
|
| 05-May-2005 |
|
|
4.00% |
4.00% |
u |
Fixed |
|
|
| 85258090 |
Television cameras, digital cameras and video camera recorders: Other |
15-Nov-2016 |
1.00% |
|
Fixed |
u |
|
1.00% |
|
|
| 23-Nov-2015 |
1.00% |
|
u |
|
Fixed |
1.00% |
|
|
| 01-Sep-2008 |
|
2.70% |
u |
Fixed |
2.70% |
|
|
|
| 18-Jul-2007 |
u |
|
3.00% |
Fixed |
3.00% |
|
|
|
| 15-Jul-2006 |
|
Fixed |
u |
3.30% |
|
3.30% |
|
|
| 05-May-2005 |
Fixed |
4.00% |
u |
4.00% |
|
|
|
|
| 85254000 |
Still image video cameras and other video camera recorders; digital cameras |
01-Sep-2008 |
u |
Fixed |
2.70% |
|
|
2.70% |
|
|
| 18-Jul-2007 |
|
3.00% |
|
3.00% |
Fixed |
u |
|
|
| 15-Jul-2006 |
3.30% |
u |
3.30% |
|
Fixed |
|
|
|
| 05-May-2005 |
4.00% |
|
|
u |
4.00% |
Fixed |
|
|
| 85255010 |
Transmission apparatus: Radio broadcast transmitter |
15-Nov-2016 |
1.00% |
|
|
u |
1.00% |
Fixed |
|
|
| 23-Nov-2015 |
1.00% |
|
u |
1.00% |
|
Fixed |
|
|
| 01-Sep-2008 |
2.70% |
|
u |
Fixed |
|
2.70% |
|
|
| 18-Jul-2007 |
3.00% |
|
u |
|
3.00% |
Fixed |
|
|
| 15-Jul-2006 |
u |
|
3.30% |
Fixed |
3.30% |
|
|
|
| 05-May-2005 |
|
|
u |
4.00% |
Fixed |
4.00% |
|
|
| 85256013 |
Two way radio communication equipment: Amateur radio equipment |
15-Nov-2016 |
|
Fixed |
|
1.00% |
1.00% |
u |
|
|
| 23-Nov-2015 |
Fixed |
1.00% |
1.00% |
|
u |
|
|
|
| 01-Sep-2008 |
2.70% |
u |
2.70% |
|
Fixed |
|
|
|
| 18-Jul-2007 |
u |
3.00% |
Fixed |
|
|
3.00% |
|
|
| 15-Jul-2006 |
3.30% |
|
3.30% |
|
u |
Fixed |
|
|
| 05-May-2005 |
|
4.00% |
4.00% |
u |
|
Fixed |
|
|
| 85255040 |
Transmission apparatus: Communication jamming equipment |
15-Nov-2016 |
u |
|
1.00% |
1.00% |
|
Fixed |
|
|
| 23-Nov-2015 |
Fixed |
1.00% |
1.00% |
|
u |
|
|
|
| 01-Sep-2008 |
2.70% |
2.70% |
|
u |
|
Fixed |
|
|
| 18-Jul-2007 |
3.00% |
Fixed |
3.00% |
|
|
u |
|
|
| 15-Jul-2006 |
|
3.30% |
u |
Fixed |
|
3.30% |
|
|
| 05-May-2005 |
4.00% |
Fixed |
u |
4.00% |
|
|
|
|
| 85252011 |
Walkie talkie set |
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% |
|
u |
|
Fixed |
4.00% |
|
|
| 85252012 |
Cordless handset |
01-Sep-2008 |
|
|
Fixed |
u |
2.70% |
2.70% |
|
|
| 18-Jul-2007 |
u |
Fixed |
|
|
3.00% |
3.00% |
|
|
| 15-Jul-2006 |
Fixed |
3.30% |
3.30% |
|
|
u |
|
|
| 05-May-2005 |
|
u |
4.00% |
4.00% |
|
Fixed |
|
|
| 85252013 |
Car telephone |
01-Sep-2008 |
u |
|
Fixed |
2.70% |
|
2.70% |
|
|
| 18-Jul-2007 |
3.00% |
|
u |
3.00% |
|
Fixed |
|
|
| 15-Jul-2006 |
3.30% |
|
u |
Fixed |
|
3.30% |
|
|
| 05-May-2005 |
|
u |
4.00% |
|
Fixed |
4.00% |
|
|
| 85252014 |
Transportable telephone |
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% |
|
|
|
| 85252015 |
Marine radio communication equipment |
01-Sep-2008 |
2.70% |
u |
|
Fixed |
2.70% |
|
|
|
| 18-Jul-2007 |
|
3.00% |
u |
Fixed |
|
3.00% |
|
|
| 15-Jul-2006 |
Fixed |
3.30% |
|
3.30% |
|
u |
|
|
| 05-May-2005 |
4.00% |
|
u |
4.00% |
Fixed |
|
|
|
| 85252016 |
Amateur radio equipment |
01-Sep-2008 |
|
Fixed |
2.70% |
u |
|
2.70% |
|
|
| 18-Jul-2007 |
3.00% |
3.00% |
|
|
u |
Fixed |
|
|
| 15-Jul-2006 |
|
u |
|
3.30% |
Fixed |
3.30% |
|
|
| 05-May-2005 |
4.00% |
4.00% |
|
u |
|
Fixed |
|
|
| 85252017 |
Cellular telephone |
01-Sep-2008 |
2.70% |
|
u |
Fixed |
|
2.70% |
|
|
| 18-Jul-2007 |
|
3.00% |
u |
|
3.00% |
Fixed |
|
|
| 15-Jul-2006 |
3.30% |
|
|
3.30% |
Fixed |
u |
|
|
| 05-May-2005 |
Fixed |
4.00% |
|
4.00% |
u |
|
|
|
| 85252019 |
Other |
01-Sep-2008 |
2.70% |
2.70% |
|
u |
Fixed |
|
|
|
| 18-Jul-2007 |
u |
|
Fixed |
3.00% |
|
3.00% |
|
|
| 15-Jul-2006 |
Fixed |
3.30% |
|
|
u |
3.30% |
|
|
| 05-May-2005 |
|
u |
|
Fixed |
4.00% |
4.00% |
|
|
| 85252091 |
Vsat terminals |
01-Sep-2008 |
|
|
Fixed |
u |
2.70% |
2.70% |
|
|
| 18-Jul-2007 |
3.00% |
u |
Fixed |
|
3.00% |
|
|
|
| 15-Jul-2006 |
u |
Fixed |
3.30% |
|
|
3.30% |
|
|
| 05-May-2005 |
u |
4.00% |
|
Fixed |
4.00% |
|
|
|
| 85255030 |
Transmission apparatus: Broadcast equipment sub-system |
15-Nov-2016 |
u |
1.00% |
|
|
Fixed |
1.00% |
|
|
| 23-Nov-2015 |
Fixed |
1.00% |
|
1.00% |
u |
|
|
|
| 01-Sep-2008 |
2.70% |
u |
2.70% |
|
Fixed |
|
|
|
| 18-Jul-2007 |
|
|
3.00% |
u |
3.00% |
Fixed |
|
|
| 15-Jul-2006 |
u |
|
3.30% |
|
Fixed |
3.30% |
|
|
| 05-May-2005 |
Fixed |
4.00% |
4.00% |
|
u |
|
|
|
| 85255050 |
Transmission apparatus: Wireless microphone |
15-Nov-2016 |
|
1.00% |
1.00% |
u |
Fixed |
|
|
|
| 23-Nov-2015 |
u |
1.00% |
|
Fixed |
|
1.00% |
|
|
| 01-Sep-2008 |
2.70% |
|
2.70% |
u |
|
Fixed |
|
|
| 18-Jul-2007 |
Fixed |
3.00% |
3.00% |
u |
|
|
|
|
| 15-Jul-2006 |
|
3.30% |
u |
Fixed |
3.30% |
|
|
|
| 05-May-2005 |
Fixed |
4.00% |
|
|
4.00% |
u |
|
|
| 85256011 |
Two way radio communication equipment: Waikie talkie set |
15-Nov-2016 |
Fixed |
|
1.00% |
1.00% |
|
|
|
|
| 23-Nov-2015 |
Fixed |
|
|
1.00% |
1.00% |
|
|
|
| 01-Sep-2008 |
u |
Fixed |
|
2.70% |
2.70% |
|
|
|
| 18-Jul-2007 |
u |
3.00% |
3.00% |
|
|
Fixed |
|
|
| 15-Jul-2006 |
3.30% |
|
|
Fixed |
3.30% |
u |
|
|
| 05-May-2005 |
4.00% |
u |
Fixed |
4.00% |
|
|
|
|
| 85256099 |
Other |
15-Nov-2016 |
1.00% |
1.00% |
|
Fixed |
u |
|
|
|
| 23-Nov-2015 |
|
1.00% |
|
Fixed |
u |
1.00% |
|
|
| 01-Sep-2008 |
|
2.70% |
2.70% |
|
u |
Fixed |
|
|
| 18-Jul-2007 |
|
u |
3.00% |
Fixed |
|
3.00% |
|
|
| 15-Jul-2006 |
|
3.30% |
|
u |
3.30% |
Fixed |
|
|
| 05-May-2005 |
u |
|
4.00% |
4.00% |
Fixed |
|
|
|
| 85251010 |
Radio broadcast transmitter |
01-Sep-2008 |
u |
Fixed |
|
2.70% |
2.70% |
|
|
|
| 18-Jul-2007 |
3.00% |
|
u |
3.00% |
Fixed |
|
|
|
| 15-Jul-2006 |
Fixed |
3.30% |
|
u |
3.30% |
|
|
|
| 05-May-2005 |
Fixed |
4.00% |
4.00% |
|
|
u |
|
|
| 85251020 |
Tv broadcast transmitter |
01-Sep-2008 |
2.70% |
2.70% |
|
u |
|
Fixed |
|
|
| 18-Jul-2007 |
|
|
3.00% |
u |
3.00% |
Fixed |
|
|
| 15-Jul-2006 |
|
3.30% |
3.30% |
|
u |
Fixed |
|
|
| 05-May-2005 |
Fixed |
|
u |
4.00% |
4.00% |
|
|
|
| 85251030 |
Broadcast equipment sub-system |
01-Sep-2008 |
u |
|
Fixed |
2.70% |
|
2.70% |
|
|
| 18-Jul-2007 |
3.00% |
Fixed |
|
3.00% |
|
u |
|
|
| 15-Jul-2006 |
u |
|
3.30% |
Fixed |
3.30% |
|
|
|
| 05-May-2005 |
4.00% |
|
u |
4.00% |
|
Fixed |
|
|
| 85251040 |
Communication jamming equipment |
01-Sep-2008 |
2.70% |
|
u |
|
Fixed |
2.70% |
|
|
| 18-Jul-2007 |
|
u |
3.00% |
Fixed |
|
3.00% |
|
|
| 15-Jul-2006 |
|
|
3.30% |
u |
3.30% |
Fixed |
|
|
| 05-May-2005 |
|
u |
Fixed |
|
4.00% |
4.00% |
|
|
| 85251050 |
Wireless microphone |
01-Sep-2008 |
Fixed |
|
u |
2.70% |
|
2.70% |
|
|
| 18-Jul-2007 |
|
u |
3.00% |
3.00% |
Fixed |
|
|
|
| 15-Jul-2006 |
3.30% |
|
u |
|
Fixed |
3.30% |
|
|
| 05-May-2005 |
Fixed |
|
|
4.00% |
u |
4.00% |
|
|
| 85251090 |
Other |
01-Sep-2008 |
2.70% |
|
Fixed |
u |
2.70% |
|
|
|
| 18-Jul-2007 |
|
Fixed |
3.00% |
|
3.00% |
u |
|
|
| 15-Jul-2006 |
3.30% |
u |
Fixed |
|
|
3.30% |
|
|
| 05-May-2005 |
Fixed |
4.00% |
4.00% |
|
u |
|
|
|