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 |
  |
8527 |
Reception Apparatus For Radio-broadcasting Whether Or Not Combined, In The Same Housing, With Sound Recording Or Reproducing Apparatus Or A Clock - Radio-broadcast Receivers Capable Of Operating Without An External Source Of Power: |
  |
852701 |
Two-in-one (Radio-cum-Tape Recorder) (including CKD/SKD thereof)
|
21-Sep-2013 |
1% |
|
|
1% |
|
Fixed |
|
  |
10-Oct-2012 |
|
|
2%
|
|
Fixed |
2%
|
|
  |
22-Sep-2011 |
unit |
120 |
4.00% |
Fixed |
120 |
4.00% |
|
  |
852702 |
Radios (including CKD/SKD thereof) with cabinet
|
21-Sep-2013 |
1% |
|
|
1% |
|
Fixed |
|
  |
10-Oct-2012 |
|
2%
|
|
2%
|
Fixed |
|
|
  |
22-Sep-2011 |
30 |
Unit |
5.00% |
Fixed |
30 |
5.00% |
|
  |
852703 |
Radios (including CKD/SKD thereof) without cabinet |
21-Sep-2013 |
|
Fixed |
|
1% |
|
1% |
|
  |
10-Oct-2012 |
|
2%
|
|
|
Fixed |
2%
|
|
  |
22-Sep-2011 |
unit |
5.00% |
Fixed |
5.00% |
25 |
25 |
|
  |
852790 |
Other apparatus: |
01-Sep-2008 |
|
2.70% |
|
Fixed |
2.70% |
|
|
  |
18-Jul-2007 |
3.00% |
3.00% |
|
|
|
Fixed |
|
  |
15-Jul-2006 |
|
|
3.30% |
3.30% |
|
Fixed |
|
  |
05-May-2005 |
|
Fixed |
4.00% |
|
|
4.00% |
|
  |
852799 |
Others |
21-Sep-2013 |
|
Fixed |
|
1% |
|
1% |
|
  |
22-Sep-2011 |
2.40% |
|
Fixed |
|
|
2.40% |
|
  |
01-Sep-2008 |
2.70% |
|
Fixed |
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% |
|
|
|
|
  |
85279911 |
Radio communication receivers: Radio pagers |
15-Nov-2016 |
|
Fixed |
|
1.00% |
1.00% |
|
|
  |
23-Nov-2015 |
Fixed |
1.00% |
|
1.00% |
|
|
|
  |
01-Sep-2008 |
|
|
2.70% |
Fixed |
|
2.70% |
|
  |
18-Jul-2007 |
Fixed |
3.00% |
3.00% |
|
|
|
|
  |
15-Jul-2006 |
Fixed |
3.30% |
|
|
|
3.30% |
|
  |
05-May-2005 |
|
4.00% |
Fixed |
|
|
4.00% |
|
  |
85279990 |
Radio communication receivers: Other |
15-Nov-2016 |
u |
Fixed |
|
|
1.00% |
1.00% |
|
  |
23-Nov-2015 |
|
Fixed |
u |
1.00% |
1.00% |
|
|
  |
01-Sep-2008 |
2.70% |
|
|
u |
2.70% |
Fixed |
|
  |
18-Jul-2007 |
3.00% |
|
3.00% |
u |
|
Fixed |
|
  |
15-Jul-2006 |
3.30% |
u |
|
Fixed |
|
3.30% |
|
  |
05-May-2005 |
|
4.00% |
|
Fixed |
4.00% |
u |
|
  |
85273900 |
Other |
01-Sep-2008 |
2.70% |
2.70% |
|
|
Fixed |
u |
|
  |
18-Jul-2007 |
3.00% |
Fixed |
|
3.00% |
u |
|
|
  |
15-Jul-2006 |
u |
|
3.30% |
3.30% |
|
Fixed |
|
  |
05-May-2005 |
Fixed |
|
4.00% |
u |
|
4.00% |
|
  |
85279012 |
Demodulators |
01-Sep-2008 |
Fixed |
u |
|
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 |
4.00% |
Fixed |
4.00% |
|
|
u |
|
  |
85279200 |
Other: Not combined with sound recording or reproducing apparatus but combined with a clock |
15-Nov-2016 |
|
1.00% |
|
1.00% |
u |
Fixed |
|
  |
23-Nov-2015 |
u |
|
Fixed |
1.00% |
|
1.00% |
|
  |
01-Sep-2008 |
2.70% |
|
|
Fixed |
u |
2.70% |
|
  |
18-Jul-2007 |
u |
|
3.00% |
Fixed |
3.00% |
|
|
  |
15-Jul-2006 |
Fixed |
3.30% |
3.30% |
|
|
u |
|
  |
05-May-2005 |
u |
Fixed |
|
|
4.00% |
4.00% |
|
  |
85279011 |
Radio pagers |
01-Sep-2008 |
2.70% |
|
|
2.70% |
Fixed |
u |
|
  |
18-Jul-2007 |
|
3.00% |
3.00% |
u |
|
Fixed |
|
  |
15-Jul-2006 |
3.30% |
3.30% |
u |
Fixed |
|
|
|
  |
05-May-2005 |
4.00% |
Fixed |
4.00% |
|
|
u |
|
  |
85279100 |
Other: Combined with sound recording or reproducing apparatus |
15-Nov-2016 |
Fixed |
|
|
1.00% |
|
1.00% |
|
  |
23-Nov-2015 |
|
|
Fixed |
1.00% |
1.00% |
|
|
  |
01-Sep-2008 |
u |
2.70% |
Fixed |
|
2.70% |
|
|
  |
18-Jul-2007 |
3.00% |
3.00% |
|
Fixed |
|
u |
|
  |
15-Jul-2006 |
u |
3.30% |
Fixed |
3.30% |
|
|
|
  |
05-May-2005 |
4.00% |
|
u |
|
4.00% |
Fixed |
|
  |
85279919 |
Radio communication receivers: Other |
15-Nov-2016 |
1.00% |
|
|
1.00% |
Fixed |
u |
|
  |
23-Nov-2015 |
1.00% |
1.00% |
|
u |
Fixed |
|
|
  |
01-Sep-2008 |
2.70% |
|
u |
2.70% |
Fixed |
|
|
  |
18-Jul-2007 |
3.00% |
|
|
3.00% |
u |
Fixed |
|
  |
15-Jul-2006 |
|
|
3.30% |
u |
3.30% |
Fixed |
|
  |
05-May-2005 |
4.00% |
|
u |
|
Fixed |
4.00% |
|
  |
85279912 |
Radio communication receivers: Demodulators |
15-Nov-2016 |
Fixed |
|
1.00% |
u |
1.00% |
|
|
  |
23-Nov-2015 |
|
u |
|
1.00% |
Fixed |
1.00% |
|
  |
01-Sep-2008 |
2.70% |
|
2.70% |
|
Fixed |
u |
|
  |
18-Jul-2007 |
u |
3.00% |
Fixed |
3.00% |
|
|
|
  |
15-Jul-2006 |
3.30% |
|
3.30% |
Fixed |
u |
|
|
  |
05-May-2005 |
|
u |
Fixed |
|
4.00% |
4.00% |
|
  |
85271300 |
Radio-broadcast receivers capable of operating without an external source of power: Other apparatus |
15-Nov-2016 |
u |
1.00% |
|
Fixed |
|
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% |
Fixed |
3.00% |
|
u |
|
|
  |
15-Jul-2006 |
Fixed |
|
3.30% |
3.30% |
|
u |
|
  |
05-May-2005 |
|
4.00% |
|
Fixed |
u |
4.00% |
|
  |
85271200 |
Radio-broadcast receivers capable of operating without an external source of power: Pocket-size radi |
15-Nov-2016 |
|
|
Fixed |
|
1.00% |
1.00% |
|
  |
23-Nov-2015 |
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 |
|
|
3.30% |
u |
Fixed |
3.30% |
|
  |
05-May-2005 |
|
|
u |
Fixed |
4.00% |
4.00% |
|
  |
85271900 |
Radio-broadcast receivers capable of operating without an external source of power: Other |
15-Nov-2016 |
1.00% |
Fixed |
1.00% |
|
|
u |
|
  |
23-Nov-2015 |
|
1.00% |
1.00% |
|
u |
Fixed |
|
  |
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% |
|
|
Fixed |
u |
|
  |
05-May-2005 |
4.00% |
4.00% |
Fixed |
|
|
u |
|
  |
85273100 |
Combined with sound recording or reproducing apparatus |
01-Sep-2008 |
u |
2.70% |
Fixed |
2.70% |
|
|
|
  |
18-Jul-2007 |
Fixed |
|
3.00% |
|
3.00% |
u |
|
  |
15-Jul-2006 |
3.30% |
u |
Fixed |
3.30% |
|
|
|
  |
05-May-2005 |
u |
|
4.00% |
Fixed |
4.00% |
|
|
  |
85273200 |
Not combined with sound recording or reproducing apparatus but combined with a clock |
01-Sep-2008 |
2.70% |
u |
2.70% |
Fixed |
|
|
|
  |
18-Jul-2007 |
|
3.00% |
3.00% |
|
u |
Fixed |
|
  |
15-Jul-2006 |
|
|
u |
Fixed |
3.30% |
3.30% |
|
  |
05-May-2005 |
Fixed |
4.00% |
|
|
u |
4.00% |
|
  |
85279090 |
Other |
01-Sep-2008 |
2.70% |
Fixed |
2.70% |
|
|
u |
|
  |
18-Jul-2007 |
3.00% |
Fixed |
u |
3.00% |
|
|
|
  |
15-Jul-2006 |
|
3.30% |
3.30% |
|
u |
Fixed |
|
  |
05-May-2005 |
4.00% |
Fixed |
|
4.00% |
|
u |
|
  |
85272100 |
Radio-broadcast receivers capable of operating without an external source of power: Combined with so |
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% |
u |
3.30% |
Fixed |
|
|
  |
05-May-2005 |
Fixed |
|
4.00% |
4.00% |
|
u |
|
  |
85279019 |
Other |
01-Sep-2008 |
Fixed |
|
2.70% |
|
u |
2.70% |
|
  |
18-Jul-2007 |
u |
Fixed |
3.00% |
3.00% |
|
|
|
  |
15-Jul-2006 |
|
|
3.30% |
u |
Fixed |
3.30% |
|
  |
05-May-2005 |
|
4.00% |
4.00% |
u |
Fixed |
|
|
  |
85272900 |
Radio-broadcast receivers capable of operating without an external source of power: Other |
15-Nov-2016 |
1.00% |
|
u |
|
1.00% |
Fixed |
|
  |
23-Nov-2015 |
|
Fixed |
|
1.00% |
1.00% |
u |
|
  |
01-Sep-2008 |
|
u |
2.70% |
Fixed |
|
2.70% |
|
  |
18-Jul-2007 |
u |
3.00% |
3.00% |
|
Fixed |
|
|
  |
15-Jul-2006 |
u |
3.30% |
Fixed |
|
|
3.30% |
|
  |
05-May-2005 |
4.00% |
4.00% |
u |
|
Fixed |
|
|
  |