| 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 94 - 96 ) - Section XX-Miscellaneous Manufactured Articles
|
|
| 96 |
Chapter 96: Miscellaneous manufactured articles |
|
| 9613 |
Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof ot |
|
| 961380 |
Other lighters:
|
01-Sep-2008 |
1.00% |
|
|
1.00% |
|
Fixed |
|
|
| 18-Jul-2007 |
|
|
|
1.00% |
Fixed |
1.00% |
|
|
| 15-Jul-2006 |
Fixed |
1.00% |
|
1.00% |
|
|
|
|
| 05-May-2005 |
|
1.00% |
1.00% |
Fixed |
|
|
|
|
| 96138010 |
Other lighters: Electronic
|
15-Nov-2016 |
u |
Fixed |
1.50% |
|
1.50% |
|
|
|
| 23-Nov-2015 |
|
u |
|
1.90% |
Fixed |
1.90% |
|
|
| 01-Sep-2008 |
u |
Fixed |
|
1.00% |
|
1.00% |
|
|
| 18-Jul-2007 |
1.00% |
Fixed |
1.00% |
|
u |
|
|
|
| 15-Jul-2006 |
|
u |
|
Fixed |
1.00% |
1.00% |
|
|
| 05-May-2005 |
|
Fixed |
1.00% |
u |
1.00% |
|
|
|
| 96138090 |
Other lighters: Other |
15-Nov-2016 |
1.50% |
u |
|
Fixed |
1.50% |
|
|
|
| 23-Nov-2015 |
|
u |
1.90% |
Fixed |
1.90% |
|
|
|
| 01-Sep-2008 |
1.00% |
|
|
Fixed |
1.00% |
u |
|
|
| 18-Jul-2007 |
1.00% |
|
u |
1.00% |
Fixed |
|
|
|
| 15-Jul-2006 |
u |
|
1.00% |
Fixed |
|
1.00% |
|
|
| 05-May-2005 |
1.00% |
1.00% |
|
u |
Fixed |
|
|
|
| 96139000 |
Other lighters: Parts |
15-Nov-2016 |
u |
1.50% |
|
|
Fixed |
1.50% |
|
|
| 23-Nov-2015 |
u |
1.90% |
Fixed |
1.90% |
|
|
|
|
| 01-Sep-2008 |
u |
1.00% |
Fixed |
|
1.00% |
|
|
|
| 18-Jul-2007 |
|
Fixed |
u |
|
1.00% |
1.00% |
|
|
| 15-Jul-2006 |
Fixed |
1.00% |
u |
|
1.00% |
|
|
|
| 05-May-2005 |
u |
1.00% |
Fixed |
|
1.00% |
|
|
|
| 96131000 |
Pocket lighters, gas fuelled, non-refillable |
15-Nov-2016 |
|
|
u |
1.50% |
Fixed |
1.50% |
|
|
| 23-Nov-2015 |
Fixed |
1.90% |
|
|
u |
1.90% |
|
|
| 01-Sep-2008 |
|
u |
1.00% |
Fixed |
1.00% |
|
|
|
| 18-Jul-2007 |
|
u |
|
1.00% |
1.00% |
Fixed |
|
|
| 15-Jul-2006 |
1.00% |
|
u |
|
Fixed |
1.00% |
|
|
| 05-May-2005 |
Fixed |
1.00% |
|
1.00% |
u |
|
|
|
| 96132000 |
Pocket lighters, gas fuelled, refillable |
15-Nov-2016 |
u |
1.50% |
Fixed |
|
|
1.50% |
|
|
| 23-Nov-2015 |
1.90% |
u |
|
|
Fixed |
1.90% |
|
|
| 01-Sep-2008 |
1.00% |
Fixed |
|
|
1.00% |
u |
|
|
| 18-Jul-2007 |
Fixed |
|
|
1.00% |
u |
1.00% |
|
|
| 15-Jul-2006 |
u |
Fixed |
1.00% |
1.00% |
|
|
|
|
| 05-May-2005 |
|
u |
|
Fixed |
1.00% |
1.00% |
|
|