| 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 |
|
| 8541 |
Diodes, Transistors And Similar Semi- Conductor Devices; Photosensitive Semi- Conductor Devices, Including Photovoltaic Cells Whether Or Not Assembled In Modules Or Made Up Into Panels; Light Emitting Diodes; Mounted Piezo-electric Crystals |
|
| 854101 |
Semiconductor Devices
|
21-Sep-2013 |
1% |
1% |
|
|
|
Fixed |
|
|
| 10-Oct-2012 |
2%
|
|
Fixed |
|
|
2%
|
|
|
| 22-Sep-2011 |
|
2.00% |
2.00% |
|
|
Fixed |
|
|
| 854102 |
Solar Cells / Modules
|
21-Sep-2013 |
|
|
Fixed |
1% |
|
1% |
|
|
| 10-Oct-2012 |
|
Fixed |
|
|
2%
|
2%
|
|
|
| 22-Sep-2011 |
Fixed |
2.00% |
|
2.00% |
|
|
|
|
| 854103 |
Piezo Electronic Elements/ Ceremic Substrates / Silvered of Unsilvered Discs/ Dielectric/ Metalised/ |
21-Sep-2013 |
1% |
|
|
|
Fixed |
1% |
|
|
| 10-Oct-2012 |
2%
|
|
|
2%
|
Fixed |
|
|
|
| 22-Sep-2011 |
|
|
|
Fixed |
2.00% |
2.00% |
|
|
| 854104 |
Crystal |
21-Sep-2013 |
|
|
1% |
1% |
|
Fixed |
|
|
| 10-Oct-2012 |
|
|
2%
|
Fixed |
2%
|
|
|
|
| 22-Sep-2011 |
|
2.00% |
Fixed |
|
2.00% |
|
|
|
| 854199 |
Others |
21-Sep-2013 |
1% |
|
Fixed |
1% |
|
|
|
|
| 10-Oct-2012 |
2%
|
|
2%
|
|
|
Fixed |
|
|
| 22-Sep-2011 |
|
|
Fixed |
1.00% |
1.00% |
|
|
|
| 854140 |
Photosensitive semi-conductor devices including photovoltaic cells whether or not assembled in modul |
01-Sep-2008 |
1.00% |
|
|
Fixed |
|
1.00% |
|
|
| 18-Jul-2007 |
1.00% |
1.00% |
|
Fixed |
|
|
|
|
| 15-Jul-2006 |
1.00% |
Fixed |
1.00% |
|
|
|
|
|
| 05-May-2005 |
1.00% |
|
1.00% |
|
|
Fixed |
|
|
| 854130 |
Thyristors, diacs and triacs, other than photosens |
01-Sep-2008 |
|
|
|
Fixed |
1.00% |
1.00% |
|
|
| 18-Jul-2007 |
|
1.00% |
|
|
1.00% |
Fixed |
|
|
| 15-Jul-2006 |
Fixed |
1.00% |
1.00% |
|
|
|
|
|
| 05-May-2005 |
|
1.00% |
Fixed |
|
1.00% |
|
|
|
| 85413010 |
Thyristors, diacs and triacs, other than photosensitive devices: Thyristors |
15-Nov-2016 |
u |
|
1.00% |
Fixed |
1.00% |
|
|
|
| 23-Nov-2015 |
Fixed |
1.00% |
|
u |
1.00% |
|
|
|
| 01-Sep-2008 |
|
1.00% |
Fixed |
1.00% |
|
u |
|
|
| 18-Jul-2007 |
1.00% |
u |
Fixed |
1.00% |
|
|
|
|
| 15-Jul-2006 |
|
Fixed |
u |
|
1.00% |
1.00% |
|
|
| 05-May-2005 |
|
u |
Fixed |
1.00% |
1.00% |
|
|
|
| 85414020 |
Photocells: Light emitting diodes (electro-luminescent) |
15-Nov-2016 |
Fixed |
|
|
1.00% |
u |
1.00% |
|
|
| 23-Nov-2015 |
|
1.00% |
u |
1.00% |
|
Fixed |
|
|
| 01-Sep-2008 |
1.00% |
|
u |
1.00% |
|
Fixed |
|
|
| 18-Jul-2007 |
1.00% |
1.00% |
|
|
u |
Fixed |
|
|
| 15-Jul-2006 |
|
1.00% |
u |
Fixed |
|
1.00% |
|
|
| 05-May-2005 |
|
|
Fixed |
u |
1.00% |
1.00% |
|
|
| 85413090 |
Thyristors, diacs and triacs, other than photosensitive devices: Other |
15-Nov-2016 |
1.00% |
Fixed |
|
1.00% |
u |
|
|
|
| 23-Nov-2015 |
1.00% |
1.00% |
|
u |
|
Fixed |
|
|
| 01-Sep-2008 |
u |
|
Fixed |
1.00% |
|
1.00% |
|
|
| 18-Jul-2007 |
|
u |
Fixed |
|
1.00% |
1.00% |
|
|
| 15-Jul-2006 |
u |
|
Fixed |
1.00% |
1.00% |
|
|
|
| 05-May-2005 |
u |
|
Fixed |
1.00% |
1.00% |
|
|
|
| 85416000 |
Photocells: Mounted piezo-electric crystals |
15-Nov-2016 |
1.00% |
Fixed |
1.00% |
|
u |
|
|
|
| 23-Nov-2015 |
1.00% |
|
u |
1.00% |
|
Fixed |
|
|
| 01-Sep-2008 |
Fixed |
1.00% |
|
1.00% |
u |
|
|
|
| 18-Jul-2007 |
1.00% |
Fixed |
1.00% |
u |
|
|
|
|
| 15-Jul-2006 |
|
u |
Fixed |
|
1.00% |
1.00% |
|
|
| 05-May-2005 |
u |
Fixed |
1.00% |
|
|
1.00% |
|
|
| 85412100 |
Transistors, other than photosensitive transistors: With a dissipation rate of less than 1 W |
15-Nov-2016 |
|
u |
Fixed |
|
1.00% |
1.00% |
|
|
| 23-Nov-2015 |
|
|
1.00% |
u |
Fixed |
1.00% |
|
|
| 01-Sep-2008 |
|
1.00% |
1.00% |
Fixed |
|
u |
|
|
| 18-Jul-2007 |
u |
|
Fixed |
|
1.00% |
1.00% |
|
|
| 15-Jul-2006 |
u |
1.00% |
1.00% |
Fixed |
|
|
|
|
| 05-May-2005 |
Fixed |
1.00% |
1.00% |
|
|
u |
|
|
| 85414090 |
Photocells: Other |
15-Nov-2016 |
|
u |
Fixed |
|
1.00% |
1.00% |
|
|
| 23-Nov-2015 |
1.00% |
|
Fixed |
u |
1.00% |
|
|
|
| 01-Sep-2008 |
|
|
u |
Fixed |
1.00% |
1.00% |
|
|
| 18-Jul-2007 |
|
Fixed |
|
1.00% |
1.00% |
u |
|
|
| 15-Jul-2006 |
Fixed |
u |
|
1.00% |
|
1.00% |
|
|
| 05-May-2005 |
Fixed |
|
1.00% |
|
1.00% |
u |
|
|
| 85414019 |
Photocells: Other |
15-Nov-2016 |
|
Fixed |
u |
|
1.00% |
1.00% |
|
|
| 23-Nov-2015 |
|
1.00% |
u |
|
Fixed |
1.00% |
|
|
| 01-Sep-2008 |
|
u |
|
1.00% |
1.00% |
Fixed |
|
|
| 18-Jul-2007 |
Fixed |
1.00% |
|
u |
|
1.00% |
|
|
| 15-Jul-2006 |
1.00% |
1.00% |
|
u |
Fixed |
|
|
|
| 05-May-2005 |
1.00% |
u |
|
|
1.00% |
Fixed |
|
|
| 85415000 |
Photocells: Other semi-conductors devices |
15-Nov-2016 |
1.00% |
|
u |
Fixed |
|
1.00% |
|
|
| 23-Nov-2015 |
|
1.00% |
1.00% |
|
u |
Fixed |
|
|
| 01-Sep-2008 |
Fixed |
|
1.00% |
1.00% |
u |
|
|
|
| 18-Jul-2007 |
Fixed |
|
u |
1.00% |
|
1.00% |
|
|
| 15-Jul-2006 |
|
u |
1.00% |
1.00% |
|
Fixed |
|
|
| 05-May-2005 |
u |
|
1.00% |
Fixed |
1.00% |
|
|
|
| 85411000 |
Diodes, other than photosensitive or light emitting diodes |
15-Nov-2016 |
u |
1.00% |
Fixed |
|
|
1.00% |
|
|
| 23-Nov-2015 |
Fixed |
|
1.00% |
u |
1.00% |
|
|
|
| 01-Sep-2008 |
1.00% |
Fixed |
u |
1.00% |
|
|
|
|
| 18-Jul-2007 |
u |
|
1.00% |
Fixed |
1.00% |
|
|
|
| 15-Jul-2006 |
|
1.00% |
|
Fixed |
1.00% |
u |
|
|
| 05-May-2005 |
|
|
u |
Fixed |
1.00% |
1.00% |
|
|
| 85414011 |
Photocells: Solar cells whether or not assembled in modules or panels |
15-Nov-2016 |
Fixed |
1.00% |
1.00% |
|
u |
|
|
|
| 23-Nov-2015 |
u |
|
Fixed |
1.00% |
1.00% |
|
|
|
| 01-Sep-2008 |
Fixed |
u |
1.00% |
|
1.00% |
|
|
|
| 18-Jul-2007 |
Fixed |
u |
1.00% |
1.00% |
|
|
|
|
| 15-Jul-2006 |
|
1.00% |
u |
|
Fixed |
1.00% |
|
|
| 05-May-2005 |
1.00% |
Fixed |
1.00% |
|
|
u |
|
|
| 85412900 |
Transistors, other than photosensitive transistors: Other |
15-Nov-2016 |
1.00% |
|
1.00% |
u |
|
Fixed |
|
|
| 23-Nov-2015 |
Fixed |
|
1.00% |
1.00% |
|
u |
|
|
| 01-Sep-2008 |
1.00% |
|
u |
1.00% |
|
Fixed |
|
|
| 18-Jul-2007 |
1.00% |
u |
1.00% |
|
Fixed |
|
|
|
| 15-Jul-2006 |
1.00% |
|
Fixed |
1.00% |
|
u |
|
|
| 05-May-2005 |
|
|
u |
Fixed |
1.00% |
1.00% |
|
|
| 85419000 |
Photocells: Parts |
15-Nov-2016 |
|
1.00% |
kg. |
|
1.00% |
Fixed |
|
|
| 23-Nov-2015 |
|
|
kg. |
Fixed |
1.00% |
1.00% |
|
|
| 01-Sep-2008 |
|
Fixed |
|
1.00% |
1.00% |
Kg |
|
|
| 18-Jul-2007 |
Kg |
1.00% |
Fixed |
|
1.00% |
|
|
|
| 15-Jul-2006 |
1.00% |
1.00% |
|
Kg |
|
Fixed |
|
|
| 05-May-2005 |
|
Kg |
1.00% |
|
Fixed |
1.00% |
|
|