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 86 - 89 ) - Section XVII-Vehicles, Aircraft, Vessels and Associated Transport Equipment
|
|
86 |
Chapter 86: Railway or tramway locomotives, rolling-stock and parts thereof; rail-way or tramway track fixtures and fittingsand parts thereof; mechanical (including electro-mechanical)traffic signalli |
  |
8606 |
Railway or tramway goods vans and wagons, not self-propelled |
  |
860610 |
Tank wagons and the like :
|
01-Sep-2008 |
|
Fixed |
|
1.00% |
|
1.00% |
|
  |
18-Jul-2007 |
1.00% |
|
|
|
1.00% |
Fixed |
|
  |
15-Jul-2006 |
|
|
1.00% |
1.00% |
Fixed |
|
|
  |
05-May-2005 |
|
1.00% |
|
|
Fixed |
1.00% |
|
  |
860692 |
Open with non-removable sides of a height exceeding 60 cms :
|
01-Sep-2008 |
|
1.00% |
|
|
1.00% |
Fixed |
|
  |
18-Jul-2007 |
1.00% |
|
|
|
1.00% |
Fixed |
|
  |
15-Jul-2006 |
|
|
|
1.00% |
Fixed |
1.00% |
|
  |
05-May-2005 |
1.00% |
Fixed |
|
|
1.00% |
|
|
  |
860691 |
Covered and closed : |
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% |
|
1.00% |
Fixed |
|
|
|
  |
86069900 |
Other |
15-Nov-2016 |
Fixed |
|
|
2.00% |
u |
2.00% |
|
  |
23-Nov-2015 |
u |
2.00% |
Fixed |
2.00% |
|
|
|
  |
01-Sep-2008 |
|
1.00% |
u |
|
1.00% |
Fixed |
|
  |
18-Jul-2007 |
1.00% |
u |
Fixed |
|
1.00% |
|
|
  |
15-Jul-2006 |
Fixed |
|
1.00% |
|
u |
1.00% |
|
  |
05-May-2005 |
u |
Fixed |
1.00% |
|
|
1.00% |
|
  |
86061010 |
Four wheeler tank wagons of pay-load exceeding 23 tonnes |
15-Nov-2016 |
u |
|
2.00% |
Fixed |
2.00% |
|
|
  |
23-Nov-2015 |
2.00% |
u |
Fixed |
2.00% |
|
|
|
  |
01-Sep-2008 |
1.00% |
Fixed |
1.00% |
|
u |
|
|
  |
18-Jul-2007 |
1.00% |
1.00% |
|
|
u |
Fixed |
|
  |
15-Jul-2006 |
1.00% |
|
u |
|
Fixed |
1.00% |
|
  |
05-May-2005 |
|
u |
Fixed |
|
1.00% |
1.00% |
|
  |
86069110 |
Meter guage eight wheeler covered wagons of pay-load not exceeding 38 tonnes |
15-Nov-2016 |
2.00% |
|
|
u |
Fixed |
2.00% |
|
  |
23-Nov-2015 |
2.00% |
|
|
u |
2.00% |
Fixed |
|
  |
01-Sep-2008 |
Fixed |
|
1.00% |
|
1.00% |
u |
|
  |
18-Jul-2007 |
|
|
u |
Fixed |
1.00% |
1.00% |
|
  |
15-Jul-2006 |
Fixed |
|
1.00% |
|
u |
1.00% |
|
  |
05-May-2005 |
1.00% |
u |
|
|
1.00% |
Fixed |
|
  |
86069210 |
Bogie eight wheeler wagons of pay-load not exceeding 60 tonnes |
15-Nov-2016 |
2.00% |
|
2.00% |
Fixed |
u |
|
|
  |
23-Nov-2015 |
2.00% |
|
|
2.00% |
u |
Fixed |
|
  |
01-Sep-2008 |
u |
|
Fixed |
1.00% |
1.00% |
|
|
  |
18-Jul-2007 |
|
Fixed |
|
1.00% |
1.00% |
u |
|
  |
15-Jul-2006 |
|
1.00% |
u |
1.00% |
Fixed |
|
|
  |
05-May-2005 |
1.00% |
1.00% |
|
|
u |
Fixed |
|
  |
86061020 |
Eight wheeler tank wagons of pay-load not exceedin 60 tonnes |
15-Nov-2016 |
Fixed |
|
2.00% |
|
u |
2.00% |
|
  |
23-Nov-2015 |
2.00% |
Fixed |
u |
|
2.00% |
|
|
  |
01-Sep-2008 |
|
1.00% |
|
u |
Fixed |
1.00% |
|
  |
18-Jul-2007 |
u |
1.00% |
Fixed |
|
1.00% |
|
|
  |
15-Jul-2006 |
Fixed |
1.00% |
1.00% |
|
u |
|
|
  |
05-May-2005 |
u |
Fixed |
1.00% |
1.00% |
|
|
|
  |
86069190 |
Other |
15-Nov-2016 |
u |
|
|
2.00% |
Fixed |
2.00% |
|
  |
23-Nov-2015 |
Fixed |
|
2.00% |
|
2.00% |
u |
|
  |
01-Sep-2008 |
|
u |
Fixed |
1.00% |
|
1.00% |
|
  |
18-Jul-2007 |
|
u |
Fixed |
|
1.00% |
1.00% |
|
  |
15-Jul-2006 |
|
1.00% |
u |
Fixed |
|
1.00% |
|
  |
05-May-2005 |
|
1.00% |
1.00% |
u |
|
Fixed |
|
  |
86069120 |
Broad guage eight wheeler covered wagons of pay-load not exceeding 60 tonnes |
15-Nov-2016 |
u |
2.00% |
Fixed |
2.00% |
|
|
|
  |
23-Nov-2015 |
u |
2.00% |
Fixed |
2.00% |
|
|
|
  |
01-Sep-2008 |
1.00% |
|
u |
|
1.00% |
Fixed |
|
  |
18-Jul-2007 |
u |
|
1.00% |
Fixed |
1.00% |
|
|
  |
15-Jul-2006 |
|
1.00% |
u |
Fixed |
|
1.00% |
|
  |
05-May-2005 |
1.00% |
Fixed |
1.00% |
|
u |
|
|
  |
86069290 |
Other |
15-Nov-2016 |
2.00% |
|
|
u |
2.00% |
Fixed |
|
  |
23-Nov-2015 |
2.00% |
|
|
2.00% |
Fixed |
u |
|
  |
01-Sep-2008 |
1.00% |
1.00% |
|
Fixed |
u |
|
|
  |
18-Jul-2007 |
1.00% |
Fixed |
|
|
1.00% |
u |
|
  |
15-Jul-2006 |
1.00% |
|
u |
1.00% |
|
Fixed |
|
  |
05-May-2005 |
1.00% |
Fixed |
|
|
u |
1.00% |
|
  |
86063000 |
Self-discharging vans and wagons, other than those of sub-heading 8606 10 |
15-Nov-2016 |
u |
|
Fixed |
|
2.00% |
2.00% |
|
  |
23-Nov-2015 |
|
u |
2.00% |
Fixed |
2.00% |
|
|
  |
01-Sep-2008 |
|
|
1.00% |
1.00% |
u |
Fixed |
|
  |
18-Jul-2007 |
u |
|
Fixed |
1.00% |
1.00% |
|
|
  |
15-Jul-2006 |
|
|
u |
Fixed |
1.00% |
1.00% |
|
  |
05-May-2005 |
1.00% |
|
u |
1.00% |
|
Fixed |
|
  |
86062000 |
Insulated or refrigerated vans and wagons, other than those of sub-heading 8606 10 |
01-Sep-2008 |
|
u |
Fixed |
1.00% |
1.00% |
|
|
  |
18-Jul-2007 |
|
|
Fixed |
u |
1.00% |
1.00% |
|
  |
15-Jul-2006 |
Fixed |
|
|
1.00% |
u |
1.00% |
|
  |
05-May-2005 |
1.00% |
|
|
u |
1.00% |
Fixed |
|
  |
86061090 |
Other |
15-Nov-2016 |
2.00% |
Fixed |
2.00% |
|
|
u |
|
  |
23-Nov-2015 |
|
2.00% |
u |
|
2.00% |
Fixed |
|
  |
01-Sep-2008 |
1.00% |
|
1.00% |
u |
|
Fixed |
|
  |
18-Jul-2007 |
|
Fixed |
1.00% |
|
1.00% |
u |
|
  |
15-Jul-2006 |
1.00% |
1.00% |
|
|
Fixed |
u |
|
  |
05-May-2005 |
|
u |
1.00% |
Fixed |
|
1.00% |
|
  |
86069220 |
Broad guage bogie eight wheeler wagons of pay-load exceeding 60 tonnes but not exceeding 67 tonnes |
15-Nov-2016 |
|
2.00% |
|
u |
2.00% |
Fixed |
|
  |
23-Nov-2015 |
Fixed |
u |
|
2.00% |
|
2.00% |
|
  |
01-Sep-2008 |
1.00% |
1.00% |
u |
Fixed |
|
|
|
  |
18-Jul-2007 |
|
Fixed |
1.00% |
|
1.00% |
u |
|
  |
15-Jul-2006 |
|
|
1.00% |
Fixed |
u |
1.00% |
|
  |
05-May-2005 |
Fixed |
u |
1.00% |
1.00% |
|
|
|
  |