Duty Drawback

SCHEDULE
Tariff Item
Description of goods
Unit
(1)
(2)
(3)
Drawback when Cenvat

facility has not been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)

facility has been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
(7)
CHAPTER 1
LIVE ANIMALS
0101
0102
0103
0104
0105
Live Horses, Asses, Mules and

Hinnies
Live bovine animals
Live swine
Live sheep and goats
Live poultry, that is to say,
fowls of the species gallus
domesticus, ducks, geese,
turkeys and guinea fowls
Other live animals
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
CHAPTER 2
MEAT AND EDIBLE MEAT OFFAL
Meat of bovine animals, fresh
1%
0.15%
0201
and chilled
Meat of bovine animals,
1%
0.15%
0202
frozen
Meat of swine, fresh, chilled
1%
0.15%
0203
or frozen
Meat of sheep or goats, fresh,
1%
0.15%
0204
chilled or frozen
Meat of horses, asses, mules
1%
0.15%
0205
or hinnies, fresh, chilled or
frozen
Edible
offal
of
bovine
animals, swine, sheep, goats,
1%
0.15%
0206
horses, asses,
mules or
hinnies, fresh, chilled or
frozen
Meat, and edible offal, of the
1%
0.15%
0207
poultry of heading 0105,
fresh, chilled or frozen
Other meat and edible meat
1%
0.15%
0208
offal, fresh, chilled or frozen
Pig fat, free of lean meat, and
poultry fat, not rendered or
1%
0.15%
0209
otherwise extracted, fresh,
chilled, frozen, salted, in
brine, dried or smoked
Meat and edible meat offal,
salted, in brine, dried or
1%
0.15%
0210
smoked; edible flours and
meals of meat or meat offal
CHAPTER 3
FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES
1%
0.15%
0301
Live fish
Fish,
fresh
or
chilled,
0302
excluding fish fillets and other
fish meat of heading 0304
030201
In chilled form
Kg
2.6%
13
0.4%
0106
Tariff Item
Unit
(1)
(2)
(3)
030299
Others
Fish, frozen, excluding fish
fillets and other fish meat of
heading 0304
Fish fillets and other fish
meat
(whether
or
not
minced), fresh, chilled or
frozen
In chilled or frozen form
Others
Fish, dried, salted or in brine;
smoked fish, whether or not
cooked before or during the
smoking
process;
flours,
meals and pellets, of fish fit
for human consumption
Crustaceans, whether in shell
or not, live, fresh, chilled,
frozen, dried, salted or in
brine; smoked crustaceans,
whether in shell or not,
whether or not Cooked before
or during the smoking
process; crustaceans, in shell,
cooked by steaming or by
boiling in water, whether or
not chilled, frozen, dried,
salted or in brine; flours,
meals
and
pellets,
of
crustaceans, fit for human
consumption
Shrimp/prawn in frozen form
other than Accelerated Freeze
Dried (AFD)
Accelerated
Freeze
Dried
(AFD) shrimp / prawn
Lobster / Crab
Pasteurised tinned chilled crab
meat
Others in chilled or frozen form
Others
Molluscs, whether in shell or
not, live, fresh, chilled, frozen,
dried, salted or in brine;
smoked molluscs, whether in
shell or not, whether or not
Cooked before or during the
smoking
process;
flours,
meals and pellets of molluscs,
fit for human consumption
Others
0303
0304
030401
030499
0305
0306
030601
030602
030603
030604
030605
030699
0307
030701
030799

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
1%
(6)
(7)
0.15%
Kg
2.6%
13
0.4%
Kg
2.6%
1%
13
0.4%
0.15%
1%
0.15%
Kg
3.8%
28
0.8%
5.9
Kg
2.7%
85
0.4%
12.6
Kg
2.6%
26
0.4%
Kg
3.8%
54
0.8%
11.4
Kg
2.6%
1%
13
0.4%
0.15%
Kg
2.6%
1%
13
0.4%
0.15%
Tariff Item
Unit
(1)
(2)
(3)
0308
030801
030899
Aquatic invertebrates other

than
crustaceans
and
molluscs, live, fresh, chilled,
frozen, dried, salted or in
brine;
smoked
aquatic
invertebrates
other
than
crustaceans and molluscs,
whether or not cooked before
or during the smoking
process;flours, meals and
pellets
of
aquatic
Invertebrates other than
crustaceans and molluscs, fit
for human consumption
Others
Kg

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
(7)
2.6%
13
0.4%
2
1%
0.15%
CHAPTER 4
DAIRY PRODUCE; BIRDS EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN,
NOT ELSEWHERE SPECIFIED OR INCLUDED
Milk
and
cream,
not
concentrated nor containing
1%
0.15%
0401
added sugar or
other
sweetening matter
Milk
and
cream,
concentrated or containing
1%
0.15%
0402
added
sugar
or
other
sweetening matter
Buttermilk, curdled milk and
cream, yogurt, kephir and
other fermented or acidified
milk and cream, whether or
1%
0.15%
0403
not
concentrated
or
containing added sugar or
other sweetening matter or
flavoured
or
containing
added fruit, nuts or cocoa
Whey, whether or not
concentrated or containing
added
sugar
or
other
sweetening matter; products
consisting of natural milk
1%
0.15%
0404
constituents, whether or not
other sweetening matter, not
elsewhere
specified
or
included
Butter and other fats and
1%
0.15%
0405
oils derived from milk; dairy
spreads
1%
0.15%
0406
Cheese and curd
Birds eggs, in shell, fresh,
1%
0.15%
0407
preserved or cooked
Tariff Item
Unit
(1)
(2)
(3)
0408
0409
0410
0501
0502
0503
0504
0505
0506
050601
050699
0507
0508
Birds eggs, not in shell, and

egg yolks, fresh, dried, cooked
by steaming or by boiling in
water, moulded, frozen or
otherwise preserved, whether
or not containing added sugar
or other sweetening matter
Natural honey
Edible products of animal
origin, not
elsewhere
specified or included

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
1%
0.15%
1%
0.15%
1%
0.15%
CHAPTER 5
PRODUCT OF ANIMAL ORIGIN NOT ELSEWHERE SPECIFIED OR INCLUDED.
Human
hair,
unworked,
whether or not washed or
1%
0.15%
scoured; waste of human hair
Pigs, hogs or boars bristles
and hair; badger hair and
1%
0.15%
other brush making Hair;
waste of such bristles or hair
Omitted
Guts, bladders and stomachs
of animals (other than fish),
1%
0.15%
whole and pieces thereof,
fresh, chilled, frozen, salted,
in brine, dried or smoked
Skins and other parts of birds,
with their feathers or down,
feathers and parts of feathers
(whether or not with trimmed
edges) and down, not further
1%
0.15%
worked
than
cleaned,
disinfected or treated for
preservation; powder and
waste of feathers or parts of
feathers
Bones
and
horn-cores,
unworked, defatted, simply
prepared (but not cut to
shape), treated with acid or
degelatinised powder and
waste of these products
Ossein
1%
0.15%
Others
1%
0.15%
Ivory, tortoise-shell, whalebone and whalebone hair,
horns, antlers, hooves, nails,
1%
0.15%
claws and beaks, unworked or
simply prepared but not cut to
shape; powder and waste of
these products
1%
0.15%
Coral and similar materials,
(7)
Tariff Item
Unit
(1)
(2)
(3)
0509
0510
0511
unworked or simply prepared

but not otherwise worked;
shells of molluscs, crustaceans
or echinoderms and cuttlebone, unworked or simply
prepared but not cut to shape,
powder and waste thereof
Omitted
Ambergris, castoreum, civet
and musk; cantharides; bile,
whether or not dried; glands
and other animal products
used in the preparation of
pharmaceutical
products,
fresh, chilled, frozen or
otherwise
provisionally
preserved
Animal
products
not
elsewhere
specified
or
included; dead animals of
chapter 1 or 3, unfit for
human consumption

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
1%
0.15%
1%
0.15%
CHAPTER 6
LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE; CUT FLOWERS AND
ORNAMENTAL FOLIAGE
Bulbs, tubers, tuberous roots,
corms, crowns and rhizomes,
dormant, in growth or in
1%
0.15%
0601
flower; chicory plants and
roots other than roots of
heading 1212
Other live plants (including
1%
0.15%
0602
their roots), cuttings and slips;
mushroom spawn
Cut flowers and flower buds
of a kind suitable for bouquets
or for ornamental purposes,
1%
0.15%
0603
fresh, dried, dyed, bleached,
impregnated or otherwise
prepared
Foliage, branches and other
parts of plants, without
flowers or flower buds and
grasses, mosses and lichens,
being goods of a kind suitable
1%
0.15%
0604
for
bouquets
or
for
ornamental purpose, fresh,
dried,
dyed,
bleached,
impregnated or otherwise
prepared
CHAPTER 7
EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS
(7)
Tariff Item
Unit
(1)
(2)
(3)
0701
0702
Potatoes, fresh or chilled

Tomatoes, fresh or chilled
Onions, shallots, garlic, leeks
and
other
alliaceous
vegetables, fresh or chilled
Cabbages,
cauliflowers,
kohlrabi, kale and similar
edible brassicas, fresh or
chilled
Lettuce (Lactucasativa) and
Chicory (Cichorium spp.),
fresh or chilled
Carrots,
turnips,
salad
beetroot, salsify, celeriac,
radishes and similar edible
roots, fresh or chilled
Cucumbers or gherkins, fresh
or chilled
Leguminous
vegetables,
shelled or unshelled, fresh or
chilled
Other vegetables, fresh or
chilled
Vegetables (uncooked or
cooked by steaming or boiling
in water), frozen
Vegetables
provisionally
preserved (for example, by
sulphur dioxide gas, in brine,
in sulphur water or in other
preservative solutions), but
unsuitable in that state for
immediate consumption
Dried vegetables, whole, cut,
sliced, broken, or in powder,
but not further prepared
Dried leguminous vegetables,
shelled, whether or not
skinned or split
Manioc, arrowroot, salep,
jerusalem artichokes, sweet
potatoes and similar roots and
tubers with high starch or
inulin content, fresh, chilled,
frozen or dried, whether or
not sliced or in the form of
pellets; sago pith
0703
0704
0705
0706
0707
0708
0709
0710
0711
0712
0713
0714
0801

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
1%
1%
0.15%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
CHAPTER 8
EDIBLE FRUITS AND NUTS, PEEL OF CITRUS FRUIT OR MELONS
Coconuts, brazil nuts and
1%
0.15%
cashew nuts, fresh or dried,
whether or not shelled or
(7)
Tariff Item
Unit
(1)
(2)
(3)
0802
0803
0804
0805
0806
0807
0808
0809
0810
0811
0812
0813
0814
0901
0902
090201
peeled
Other nuts, fresh or dried,
whether or not shelled or
peeled
Bananas, including plantains,
fresh or dried
Dates,
figs,
pineapples,
avocados, guavas, mangoes,
and mangosteens,freshordried
Citrus fruit, fresh or dried
Grapes, fresh or dried
Melons
(including watermelons) andpapaws (papayas),
fresh
Apples,pears and quinces,
fresh
Apricots,cherries,
peaches
(including nectarines), plums
and soles, fresh
Other fruit, fresh
Fruit and nuts, uncooked or
cooked by steaming or boiling
in water, frozen, whether or
not containing added sugar or
other sweetening matter
Fruit and nuts provisionally
preserved (for example, by
sulphur dioxide gas, in brine,
in sulphur water or in other
preservative solutions), but
unsuitable in that state for
immediate consumption
Fruit, dried, other than that of
headings 0801 to 0806;
mixtures of nuts or dried
fruits of this chapter
Peel of citrus fruit or melons
(including
watermelons),
fresh,
frozen,
dried
or
provisionally preserved in
brine, in sulphur water or in
other preservative solutions

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(6)
1%
0.15%
1%
0.15%
1%
0.15%
1%
1%
0.15%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
CHAPTER 9
COFFEE, TEA, MATE AND SPICES
Coffee, whether or not
roasted
or decaffeinated;
1%
coffee husks and skins;
coffee substitutes containing
coffee in any proportion
Tea, whether or not flavoured
Tea in consumer packs/OTS
Kg
3%
can including tea bags
(5)
(7)
0.15%
16
1%
5.3
Tariff Item
Unit
(1)
(2)
(3)
090299
0903
Others
Mate
Pepper of the genus piper;
dried or crushed or ground
fruits of the genus Capsicum
or of the genus Pimenta
Vanilla
Cinnamon and cinnamon-tree
flowers
Cloves (whole fruit, cloves
and stems)
Nutmeg,
mace
and
cardamoms
Seeds of anise, badian, fennel,
coriander, cumin or caraway;
juniper berries
Ginger, saffron, turmeric
(curcuma), thyme, bay leaves,
curry and other spices
0904
0905
0906
0907
0908
0909
0910

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
1%
1%
0.15%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
(7)
CHAPTER 10
CEREALS
1001
100101
100199
1002
1003
1004
1005
1006
1007
1008
Wheat and meslin

Wheat
Meslin
Rye
Barley
Oats
Maize (corn)
Rice
Grain sorghum
Buckwheat, millet and canary
seeds; other cereals
Nil
1%
1%
1%
1%
1%
Nil
1%
Nil
0.15%
0.15%
0.15%
0.15%
0.15%
Nil
0.15%
1%
0.15%
CHAPTER 11
PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN.
1%
0.15%
1101
Wheat or meslin flour
Cereal flours other than that
1%
0.15%
1102
of wheat or meslin
Cereal groats, meal and
1%
0.15%
1103
pellets
Cereal
grains
otherwise
worked (for example, hulled,
rolled, flaked, pearled, sliced,
1%
0.15%
1104
or kibbled), except rice of
heading 1006; germ of cereals,
whole,rolled, flaked or ground
Flour, meal, powder, flakes,
1%
0.15%
1105
granules, and pellets of
potatoes
Flour, meal and powder of the
1%
0.15%
1106
dried leguminous vegetables
of heading 0713, of sago or of
Tariff Item
Unit
(1)
(2)
(3)
1107
1108
1109
roots or tubers of heading

0714 or of the products of
Chapter 8
Malt, whether or not roasted
Starches; inulin
Wheat gluten, whether or not
dried

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
1%
1%
0.15%
0.15%
1%
0.15%
CHAPTER 12
OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT;
INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER
Soya beans, whether or not
1%
0.15%
1201
broken
Ground-nuts, not roasted or
1%
0.15%
1202
otherwise cooked, whether or
not shelled or broken
1%
0.15%
1203
Copra
Linseed, whether or not
1%
0.15%
1204
broken
Rape or colza seeds, whether
1%
0.15%
1205
or not broken
Sunflower seeds, whether or
1%
0.15%
1206
not broken
Other oil seeds oleaginous
1%
0.15%
1207
fruits, whether or not broken
1208
1209
1210
1211
1212
Flours and meals of oil seeds

or oleaginous fruits, other
than those of mustard
Seeds, fruit and spores, of a
kind used for sowing
Hop cones, fresh or dried,
whether or not ground,
powdered or in the form of
pellets; lupulin
Plants and parts of plants
(including seeds and fruits), of
a kind used primarily in
perfumery, in pharmacy or
for insecticidal, fungicidal or
similar purpose, fresh or
dried, whether or not cut,
crushed or powdered
Locust beans, seaweeds and
other algae, sugar beet nad
sugarcane, fresh, chilled,
frozen or dried, whether or
not ground; fruit stones and
kernels and other vegetable
products (including unroasted
chicory roots of the variety
Ci-chorium intybus sativum)
of a kind used primarily for
1%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
(7)
Tariff Item
Unit
(1)
(2)
(3)
1213
1214
human consumption, not

elsewhere
specified
or
included
Cereal straw and husks,
unprepared, whether or not
chopped, ground, pressed or
in the form of pellets
Swedes, mangolds, fodder
roots, hay, lucerne (alfalfa),
clover, sainfoin, forage kale,
lupines, vetches and similar
forage products, whether or
not in the form of pellets

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
1%
0.15%
1%
0.15%
CHAPTER 13
LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS
Lac; natural gums, resins,
1%
0.15%
1301
gum-resins and oleoresins
(for example, balsams)
Vegetable saps and extracts;
1302
pectic substances, pectinates
and pectates; Agar-agar and
other
mucilages
and
thickeners, whether or not
modified,
derived
from
vegetable products
130201
Guar Gum in any form
MT
0.75%
1,276
0.1%
130299
Others
MT
1%
770
0.15%
CHAPTER 14
VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS,
NOT ELSEWHERE SPECIFIED OR INCLUDED.
Vegetable material of a kind
used primarily for plaiting
(for
example,
bamboos,
1%
0.15%
1401
rattans, reeds, rushes, osier,
raffia, cleaned, bleached or
dyed cereal straw, and lime
bark)
1402
Omitted
1403
Omitted
Vegetable
products
not
1%
0.15%
1404
elsewhere
specified
or
included
CHAPTER 15
ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS;
PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
Pig fat (including lard) and
1%
0.15%
1501
poultry fat, other than that of
heading 0209 or 1503
Fats of bovine animals, sheep
1%
0.15%
1502
or goats, other than those of
heading 1503
1%
0.15%
1503
Lard stearin, lard oils,
10
(7)
170.1
115.5

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Unit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Kg
2.6%
1%
2.6
0.4%
0.15%
0.4
1504
150401
150499
1505
1506
1507
1508
1509
1510
1511
1512
1513
1514
1515
oleostearin,
oleo-oil
and
tallow oil,not emulsified or
mixed or otherwise prepared
Fats and oils and their
fractions, of fish or marine
mammals, whether or not
refined, but not chemically
modified
Fish oil
Others
Wool grease and fatty
substances derived therefrom
(including lanolin)
Other animal fats and oils and
their fractions,whether or not
modified
Soya-bean oil and its fractions, whether or not refined,
but not chemically modified
Ground-nut oil and its
fractions, whether or not
modified
Olive oil and its fractions,
whether or not refined, but
not chemically modified
Other oils and their fractions
obtained solely from olives,
not
chemically modified,
including blends of these oils
or fractions with oils or
fractions of heading 1509
Palm oil and its fractions,
Sunflower seed, safflower or
cotton seed oil and their
fractions thereof,whether or
not
refined,
but
not
chemically modified
Coconut (copra), palm kernel
or babassu oil and fractions
thereof, whether or not
modified
Rape, colza or mustard oil
and its fractions thereof,
Other fixed vegetable fats and
11
1%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
Tariff Item
Unit
(1)
(2)
(3)
1516
1517
1518
1519
1520
1521
1522
1601
oils (including jojoba oil) and

their fractions, whether or not
modified
Animal or vegetable fats and
oils and
their fractions,
partly
or
wholly
hydrogenated, inter-esterified,
re-esterified or elaidinised,
not further prepared
Margarine; edible mixture or
preparations of animal or
vegetable fats or oils or of
fractions of different fats or
oils of this Chapter, other
than edible fats or oils or their
fractions of heading 1516
Animal or vegetable fats and
oils and their fractions,
boiled, oxidised, dehydrated,
sulphu-rised,
blown,
polymerised by heat in
vacuum or in inert gas or
otherwise
chemically
modified, excluding those of
heading
1516;
inedible
mixtures or preparations of
animal or vegetable fats or
oils or of fractions of different
fats or oils of this Chapter,
not elsewhere specified or
included
Omitted
Glycerol, crude; glycerol
waters and glycerol lyes
Vegetable waxes (other than
triglycerides),Beeswax, other
insect waxes and spermaceti,
whether or not refined or
coloured
Degras: residues resulting
from the treatment of fatty
substances or animal or
vegetable waxes

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
1%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
CHAPTER 16
PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS,
MOLLUSCS OR OTHER AQUATIC INVERTEBRATES
Sausages
and
similar
products, of meat, meat offal
1%
0.15%
or blood; food preparations
based on these products
12
(7)
Tariff Item
Unit
(1)
(2)
(3)
1602
1603
160301
160399
1604
1605
160501
160502
160503
160504
160505
160599
1701
170101
170102
170199
1702
1703
1704
1801
1802
Other prepared or preserved

meat, meat offal or blood
Extracts and juices of meat,
fish or crustaceans, molluscs
or other aquatic invertebrates
Of fish or crustaceans in chilled
or frozen form
Others
Prepared or preserved fish,
caviar and caviar substitutes
prepared from fish eggs
Crustaceans, molluscs and
other aquatic invertebrates,
prepared or preserved
Shrimp/prawn in frozen form
other than Accelerated Freeze
Dried (AFD)
Accelerated
Freeze
Dried
(AFD) shrimp / prawn
Lobster / Crab
Pasteurised tinned chilled crab
meat
Others in chilled or frozen form
Others

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
1%
Kg
2.6%
(6)
(7)
0.15%
13
0.4%
1%
0.15%
1%
0.15%
Kg
3.8%
28
0.8%
5.9
Kg
2.7%
85
0.4%
12.6
Kg
2.6%
26
0.4%
Kg
3.8%
54
0.8%
11.4
2.6%
13
1%
CHAPTER 17
SUGARS AND SUGAR CONFECTIONERY
Cane or beet sugar and
chemically pure sucrose, in
solid form
White sugar
1%
Raw sugar
1%
Others
1%
Other
sugars,
including
chemically
pure
lactose,
maltose, glucose and fructose,
in solid form; sugar syrups
1%
not
containing
added
flavouring
or
colouring
matter;
artificial
honey,
whether or not mixed with
natural honey; caramel
Molasses resulting from the
1%
extraction or refining of sugar
Sugar
confectionery
1%
(including white chocolate),
not containing cocoa
CHAPTER 18
COCOA AND COCOA PREPARATIONS
Cocoa beans, whole or
1%
broken, raw or roasted
1%
Cocoa shells, husks, skins and
0.4%
0.15%
Kg
13
1%
1%
0.15%
0.15%
0.15%
0.15%
0.15%
0.15%
Tariff Item
Unit
(1)
(2)
(3)
1803
1804
1805
1806
other cocoa waste

Cocoa paste, whether or not
defatted
Cocoa butter, fat and oil
Cocoa powder, not containing
added
sugar
or
other
sweetening matter
Chocolate and other food
preparations containing cocoa

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
1%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
(7)
CHAPTER 19
PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS
Malt
extract;
food
preparations of flour, groats,
meal, starch or malt extract,
not containing cocoa or
containing less than 40%by
weight of cocoa calculated on
a totally defatted basis, not
elsewhere
specified
or
1%
0.15%
1901
included; food preparations
of goods of headings 0401 to
0404,not containing cocoa or
containing less than 5% by
weight of cocoa calculated on
a totally defatted basis, not
elsewhere
specified
or
included
Pasta, whether or not cooked
or stuffed (with meat or other
substances)
or
otherwise
prepared,
such
as
1%
0.15%
1902
spaghettimacaroni, noodles,
lasagne, gnocchi, ravioli,
cannelloni;couscous, whether
or not prepared
Tapioca
and
substitutes
therefor
prepared
from
1%
0.15%
1903
starch, in the form of flakes,
grains, pearls, siftings or in
similar forms
Prepared foods obtained by
the swelling or roasting of
cereals or cereal products (for
example, corn flakes); cereals
[other than maize (corn) ] in
grain form or in the form of
1%
0.15%
1904
flakes or other worked grains
(except flour, groats and
meal),
pre-cooked
or
otherwise
prepared,
not
elsewhere
specified
or
included
14
Tariff Item
Unit
(1)
(2)
(3)
1905
190501
190599
2001
2002
2003
2004
2005
2006
2007
2008
2009
Bread, pastry, cakes, biscuits

and other bakers wares,
whether or not containing
cocoa; communion wafers,
empty cachets of a kind
suitable for pharmaceutical
use, sealing wafers, rice paper
and similar products
Biscuits
Others

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
1%
1%
(5)
(6)
1%
0.15%
CHAPTER 20
PREPARATION OF VEGETABLES, FRUITS, NUTS OR OTHER PARTS OF PLANTS
Vegetables, fruit, nuts and
other edible parts of plants,
1%
0.15%
prepared or preserved by
vinegar or acetic acid
Tomatoes
prepared
or
1%
0.15%
preserved otherwise than by
vinegar or acetic acid
Mushrooms and truffles,
prepared
or
preserved
1%
0.15%
otherwise than by vinegar or
acetic acid
Other vegetables prepared or
1%
0.15%
vinegar or acetic acid, frozen,
other than products of
heading 2006
Other vegetables prepared or
1%
0.15%
vinegar or acetic acid, not
frozen, other than products of
Heading 2006
Vegetables, fruits, nuts, fruitpeel and other parts of plants,
1%
0.15%
preserved by sugar (drained,
glace or crystallised)
Jams,
fruit
jellies,
marmalades, fruit or nut
puree and fruit or nut pastes,
1%
0.15%
obtained by cooking, whether
or not containing added sugar
or other sweetening matter
Fruit, nuts and other edible
parts of plants, otherwise
prepared or preserved,
1%
0.15%
added
sugar
or
other
sweetening matter or spirit,
included
1%
0.15%
Fruit juices (including grape
15
(7)
Tariff Item
Unit
(1)
(2)
(3)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
(7)
1%
0.15%
7.3
must) and vegetable juices,

unfermented
and
not
containing
added
spirit,
added
sugar
or
other
sweetening matter
2101
210101
210199
2102
2103
2104
2105
2106
2201
220101
220199
2202
CHAPTER 21
MISCELLANEOUS EDIBLE PREPARATIONS
Extracts,
essences
and
concentrates, of coffee, tea or
mate and preparations with a
basis of these products or with
a basis of coffee, tea or mate;
roasted chicory and other
roasted
coffee substitutes,
and extracts, essences and
concentrates thereof
Instant Coffee
Kg
3%
22
Others
1%
Yeasts (active or inactive);
other single cell microorganisms, dead (but not
1%
including vaccines of heading
3002);
prepared
baking
powders
Sauces and preparations
therefor, mixed condiments
1%
and
mixed
seasonings;
mustard flour and meal and
prepared mustard
Soups and broths and
preparations
therefor,
1%
homogenized composite food
preparations
Ice cream and other edible
1%
ice, whether or not containing
cocoa
Food
preparations
not
1%
elsewhere
specified
or
included
CHAPTER 22
BEVERAGES, SPIRITS AND VINEGAR
Waters, including natural or
artificial mineral waters and
aerated waters, not containing
added
sugar
or
other
sweetening
matter
nor
flavoured; ice and snow
Bottled Water
1%
Others
Nil
Waters, including mineral
1%
waters and aerated waters,
16
0.15%
0.15%
0.15%
0.15%
0.15%
0.15%
Nil
0.15%
Tariff Item
Unit
(1)
(2)
(3)
2203
2204
2205
2206
2207
2208
2209

other sweetening matter or
flavoured, and other nonalcoholic
beverages,
not
including fruit or vegetable
juices of heading 2009
Beer made from malt
Wine
of
fresh
grapes,
including fortified wines;
grape must other than that of
heading 2009
Vermouth and other wine of
fresh grapes flavoured with
plants or aromatic substances
Other fermented beverages
(for example, cider, perry,
mead); mixtures of fermented
beverages and non-alcoholic
beverages, not elsewhere
Undenatured ethyl alcohol of
an alcoholic strength by
volume of 80% vol. or
higher; ethyl alcohol and
other spirits, denatured, of
any strength
Undenatured ethyl alcohol of
an alcoholic strength by
volume of less than 80% vol;
spirit, liquors and other
spirituous beverages
Vinegar and substitutes for
vinegar obtained from acetic
acid

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
1%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
(7)
CHAPTER 23
RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER
Flours, meals and pellets, of
meat or meat offal, of fish or
of crustaceans, molluscs or
2301
other aquatic invertebrates,
unfit for human consumption;
greaves
230101
Fish meal
Kg
2.6%
2.6
0.4%
0.4
230199
Others
1%
0.15%
Bran, sharps and other
residues, whether or not in
the form of pellets, derived
1%
0.15%
2302
from the sifting, milling or
other working of cereals or of
leguminous plants
Residues of starch manu1%
0.15%
2303
facture and similar residues,
17
Tariff Item
Unit
(1)
(2)
(3)
2304
2305
2306
2307
2308
2309
beet-pulp, bagasse and other

waste of sugar manufacture,
brewing or distilling dregs
and waste, whether or not in
the form of pellets
Oil-cake and other solid
residues whether or not
ground or in the form of
pellets, resulting from the
extraction of soyabean oil
Oil-cake and other solied
residues, whether or not
extraction of ground-nut oil
Oil-cake and other solid
residues, whether or not
extraction of vegetable fats or
oils, other than those of
Wine lees; argol
Vegetable
materials
and
vegetable waste, vegetable
residues and by products,
whether or not in the form of
pellets, of a kind used in
animal feeding, not elsewhere
Preparations of a kind used in
animal feeding

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
1%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
1%
0.15%
CHAPTER 24
TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
Unmanufactured
tobacco;
1%
0.15%
2401
tobacco refuse
Cigar, cheroots, cigarillos and
2402
cigarettes, of tobacco or of
tobacco substitutes
Cigarettes packed in consumer
240201
1%
1%
packs
240299
Others
1%
0.15%
Other manufactured tobacco
and manufactured tobacco
1%
0.15%
2403
substitute; homogenized or
reconstituted
tobacco;
tobacco extract and essences
CHAPTER 25
SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT
Salt (including table salt and
2501
denatured salt) and pure
sodium chloride, whether or
18
(7)
Tariff Item
Unit
(1)
(2)
(3)
250101
250199
2502
2503
2504
250401
250499
2505
2506
2507
250701
250799
2508
250801
250899
2509
2510
2511
not in aqueous solution or

containing added anti-caking
or free flowing agents; sea
water
Common salt (including iodised
salt) in HDPE/LDPE/PP pack/
bags
Others
Unroasted iron pyrites
Sulphur of all kinds, other
than
sublimed
sulphur,
precipitated sulphur and
colloidal sulphur
Natural graphite
Carbofoil of various grades
(chemically
Acid
treated
graphite)
Others
Natural sands of all kinds,
whether or not coloured,
other than metal-bearing
sands of Chapter 26
Quartz (other than natural
sands); quartzite, whether or
not roughly trimmed or
merely cut, by sawing or
otherwise, into blocks or slabs
of a rectangular (including
square) shape
Kaolin and other kaolinic
clays, whether or not calcined
Calcined kaolin in LDPE/
HDPE/PP bags
Others
Other clays (not including
expanded clays of heading
6806), andalusipe, kyanite and
sillimanite, whether or not
calcined; mullite; chamotte or
dinas earths
Processed Bentonite
Others
Chalk
Natural calcium phosphates,
natural aluminium calcium
phosphates and phosphatic
chalk
Natural barium sulphate
(barytes); natural barium
carbonate
(witherite),
whether or not calcined, other
than barium oxide of heading
19

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
1%
0.15%
Nil
Nil
Nil
Nil
Nil
Nil
1%
0.15%
Nil
Nil
Nil
Nil
Nil
Nil
1%
0.15%
Nil
Nil
1%
Nil
Nil
0.15%
Nil
Nil
Nil
Nil
Nil
Nil
(7)
Tariff Item
Unit
(1)
(2)
(3)
2512
2513
2514
2515
2516
2517
2816
Siliceous fossil meals (for
example, kieselguhr, tripolite
and diatomite) and similar
siliceous earths, whether or
not calcined, of an apparent
specific gravity of 1 or less
Pumice stone; emery; natural
corundum, natural garnet
and other natural abrasives,
whether or not heat-treated
Slate, whether or not roughly
trimmed or merely cut, by
sawing or otherwise, into
blocks or slabs of a
rectangular
(including
square) shape
Marble, travertine, ecaussine
and
other
calcareous
monumental or building stone
of an apparent specific
gravity of 2.5 or more, and
alabaster, whether or not
roughly trimmed or merely
cut, by sawing or otherwise,
into blocks or slabs of a
rectangular
(including
square) shape
Granite, porphyry, basalt,
sandstone
and
other
monumental
or
building
stone, whether or not roughly
trimmed or merely cut, by
sawing or otherwise, into
blocks or slabs of a
rectangular
(including
square) shape
Pebbles, gravel, broken or
crushed stone, of a kind
commonly used for concrete
aggregates, for road metalling
or for railway or other
ballast, shingle and flint,
whether or not heat-treated;
macadam of slag, dross or
similar
industrial
waste,
whether or not incorporating
the materials cited in the first
part of the heading; tarred
macadam;
granules,
chippings and powder, of
stones of heading 2515 or
20

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
(7)
Tariff Item
Unit
(1)
(2)
(3)
2518
2519
2520
2521
2522
2523
2524
2525
2526
2527
2528
2516, whether or not heattreated

Dolomite, whether or not
calcined or sintered, including
dolomite roughly trimmed or
square)
shape;
dolomite
ramming mix
Natural
magnesium
carbonate (magnesite); fused
magnesia;
deadburned
(sintered) magnesia, whether
or not containing small
quantities of other oxides
added before sintering; other
magnesium oxide, whether or
not pure
Gypsum; anhydrite; plasters
(consisting of calcined gypsum
or calcium sulphate) whether
or not coloured, with or
without
small
quantities
accelerators or retarders
Limestone flux; limestone and
other calcareous stones, of a
kind
used
for
the
manufacture of lime or
cement
Quicklime, slaked lime and
hydraulic lime, other than
calcium oxide and hydroxide
of heading 2825
Portland cement, aliminous,
slag cement, supersulphate
cement and similar hydraulic
cement, whether or not
coloured or in the form of
clinkers
Asbestos
Mica, including splittings;
mica waste
Natural steatite, whether or
not roughly trimmed or
square) shape; talc
Omitted
Natural
borates
and
concentrates thereof (whether
21

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
1%
1%
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
(7)
Tariff Item
Unit
(1)
(2)
(3)
2529
2530
or not calcined), but not

including borates separated
from natural brine; natural
boric acid containing not
more than 85% of H3BO3
Calculated on the dry weight
Feldspar; leucite; nepheline
and
nepheline
syenite;
fluorspar
Mineral substances not elsewhere specified or included

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
Nil
Nil
Nil
Nil
CHAPTER 26
ORES, SLAG AND ASH
2601
260101
260199
2602
2603
2604
2605
2606
260601
260699
2607
2608
2609
2610
2611
2612
2613
2614
2615
2616
2617
2618
Iron ores and concentrates,

including roasted iron pyrites
Iron Ore Pellets
Others
Manganese
ores
and
concentrates,
including
ferruginous manganese ores
and concentrates with a
manganses content of 20% or
more,calculated on the dry
weight
Copper ores and concentrates
Nickel ores and concentrates
Cobalt ores and concentrates
Aluminium
ores
and
concentrates
Calcined Bauxite
Others
Lead ores and concentrates
Zinc ores and concentrates
Tin ores and concentrates
Chromium
ores
and
concentrates
Tungsten
ores
and
concentrates
Uranium
ores
and
concentrates
Molybdenum
ores
and
concentrates
Titanium
ores
and
concentrates
Niobium,
tantalum,
vanadium or zirconium ores
and concentrates
Preciousmetal
ores
and
concentrates
Other ores and concentrates
Granulated slag (slag sand)
22
1%
Nil
1%
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
1%
Nil
Nil
Nil
Nil
0.15%
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
1%
Nil
1%
(7)
Tariff Item
Unit
(1)
(2)
(3)
2619
2620
2621
2701
2702
2703
2704
2705
2706
2707
2708
2709
2710
from the manufacture of iron

or steel
Slag, dross (other than
granulated slag), scaling and
other
waste
from
the
manufacture of iron or steel
Slag, ash and residues (other
than from the manufacture of
iron or steel), containing
arsenic,metal
or
their
compounds
Other slag, and ash, including
seaweed ash (kelp); ash and
residues from the incineration of municipal waste

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
Nil
Nil
Nil
Nil
Nil
Nil
CHAPTER 27
MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION;
BITUMINOUS SUBSTANCES; MINERAL WAXES
Coal; Briquettes, ovoids and
Nil
Nil
similar
solid
fuels
manufactured from coal
Lignite, whether or not
Nil
Nil
agglomerated, excluding jet
Peat (including peat litter),
Nil
Nil
whether or not agglomerated
Coke and semi-coke of coal, of
lignite or of peat, whether or
Nil
Nil
not agglomerated; retort
carbon
Coal gas, water gas, producer
gas and similar gases, other
Nil
Nil
than petroleum gases and
other gaseous hydrocarbons
Tar distilled from coal, from
lignite or from peat and other
Nil
Nil
mineral tars, whether or not
dehydrated or partially distilled, including reconstituted
Oils and other products of the
distillation
of
high
temperature coal tar similar
Nil
Nil
products in which the weight
of the aromatic constituents
exceeds that of the nonaromatic constituents
Pitch and pitch coke, obtained
Nil
Nil
from coal tar or from other
mineral tars
Petroleum oils and oils
Nil
Nil
obtained from bituminous
minerals, crude
Petroleum oils and oils
23
(7)
Tariff Item
Unit
(1)
(2)
(3)
271001
271099
2711
2712
2713
271301
271399
2714
2715

minerals, other than crude;
preparations not elsewhere
specified
or
included,
containing by weight 70% or
more of petroleum oils or of
oils obtained from bituminous
minerals, these oils being the
basic constituents of the
preparations; waste oils
Industrial/Automotive
Lubricants
Others
Petroleum gases and other
gaseous hydrocarbons
Petroleum jelly, paraffin wax,
microcrystalline
petroleum
wax, slack wax, ozokerite,
lignite wax, peat wax, other
mineral waxes, and similar
products
obtained
by
synthesis
or
by
other
processes, whether or not
coloured
Petroleum coke, petroleum
bitumen and other residues of
petroleum oils or of oils
minerals
Calcined Petroleum coke
Others
Bitumen and asphalt, natural;
bituminous or oil shale and
tar sands; asphaltites and
asphaltic rocks
Bituminous mixtures based on
natural asphalt, on natural
bitumen,
on
petroleum
bitumen, on mineral tar or on
mineral
tar
pitch
(for
example, bituminous mastics,
cut backs)
Electrical Energy

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
1.9%
1.9%
Nil
Nil
Nil
Nil
Nil
Nil
1.4%
Nil
1.4%
Nil
Nil
Nil
Nil
Nil
(7)
Nil
Nil
CHAPTER 28
INORGANIC CHEMICALS; ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RAREEARTH METALS, OF RADIOACTIVE ELEMENTS OR OF ISOTOPES
I-CHEMICAL ELEMENTS
Fluorine, chlorine, bromine
1.4%
1.4%
2801
and iodine
Sulphur,
sublimed
or
1.4%
1.4%
2802
precipitated; colloidal sulphur
2716
24
Tariff Item
Unit
(1)
(2)
(3)
2803
280301
280399
2804
280401
280499
2805
2806
2807
2808
2809
280901
280999
2810
2811
2812
2813
2814
2815
Carbon (carbon blacks and

other forms of carbon not
elsewhere
specified
or
included)
Carbon black
Others
Hydrogen, rare gases and
other non-metals
Phosphorous, Red
Others
Alkali
or
alkaline-earth
metals; rare-earth metals,
scandium
and
yttrium,
whether or not intermixed or
interalloyed; mercury
II-INORGANIC
ACIDS
AND
INORGANIC
OXYGEN
COMPOUNDS
OF NON-METALS
Hydrogen
chloride
(hydrochloric
acid);
chlorosulphuric acid
Sulphuric acid; oleum
Nitric acid; sulphonitric acids
Diphosphorus
pentaoxide;
phosphoric
acid;
polyphosphoric
acids,
whether or not chemically
defined
Phosphoric Acid
Others
Oxides of boron; boric acids
Other inorganic acids and
other
inorganic
oxygen
compounds of non-metals
III-HALOGEN
OR
SULPHUR
COMPOUNDS
OF NON-METALS
Halides and halide oxides of
non-metals
Sulphides of non-metals;
commercial
phosphorus
trisulphide
IV-INORGANIC
BASES
AND OXIDES,
HYDROXIDES AND PEROXIDES
OR METALS
Ammonia, anhydrous or in
aqueous solution
Sodium hydroxide (caustic
soda); potassium hydroxide
25

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
(7)
Tariff Item
Unit
(1)
(2)
(3)
281501
281599
2816
2817
281701
281702
281799
2818
281801
281899
2819
2820
2821
2822
2823
282301
282302
282399
2824
2825
2826
2827
282701
(caustic potash); peroxides of

sodium or potassium
Caustic Potash Flakes/Solids
Others
Hydroxide and peroxide of
magnesium;
oxides,
hydroxides and peroxides, of
strontium or barium
Zinc oxide; zinc peroxide
Zinc Oxide
Zinc Oxide- IP/BP/USP Grade
Others
Artificial corundum, whether
or not chemically defined;
aluminium oxide; aluminium
hydroxide
Calcined Alumina 95% or more
purity
Others
Chromium
oxides
and
hydroxides
Manganese oxides
Iron oxides and hydroxides;
earth colours containing 70%
or more by weight of
combined iron evaluated as
Fe2O3
Cobalt oxides and hydroxides;
commercial cobalt oxides
Titanium oxides
Titanium Dioxide (Anatase)
Titanium Dioxide (Rutile)
Others
Lead oxides; red lead and
orange lead
Hydrazine and hydroxylamine and their inorganic
salts; other inorganic bases;
other
metal
oxides,
hydroxides and peroxides
V.-SALTS AND
PEROXYSALTS, OF INORGANIC
ACIDS AND METALS
Fluorides;
fluorosilicates,
fluoroaluminates and other
complex fluorine salts
Chlorides, chloride oxides and
chloride
hydroxides;
bromides and bromide oxides;
iodides and iodide oxides
Aluminium Chloride
26

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
(7)
Tariff Item
Unit
(1)
(2)
(3)
282702
282703
282799
2828
2829
282901
282999
2830
2831
283101
283199
2832
2833
2834
283401
283499
2835
2836
2837
2838
2839
283901
283999
2840
2841
284101
284199
Anhydrous
Tetrabutyl Ammonium Bromide
Potassium Iodide BP/USP
Others
Hypochlorites;
commercial
calcium
hypochlorites;
chlorites; hypobromites
Chlorates and perchlorates;
bromates and perbromates;
iodates and periodates
Potassium Chlorate
Others
Sulphides;
polysulphides,
defined
Dithionites and sulphoxylates
Sodium Hydro Sulphite
Others
Sulphites; thiosulphates
Sulphates; alums; peroxosulphates (persulphates)
Nitrites; nitrates
Sodium Nitrite
Others
Phosphinates
(hypophosphites),
phosphonates
(phosphites) and phosphates;
polyphosphates, whether or
not chemically defined
Carbonates;
peroxocarbonates (percarbonates);
commercial
ammonium
carbonate
containing
ammonium carbamate
Cyanides, cyanide oxides and
complex cyanides
Deleted
Silicates; commercial alkali
metal silicates
Sodium Silicate
Others
Borates;
peroxoborates
(perborates)
Salts of oxometallic or
peroxometallic acids
Potassium Permanganate
Others
Kg
27

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.8%
1.4%
2.1
1.8%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
(7)
2.1
Tariff Item
Unit
(1)
(2)
(3)
2842
2843
2844
2845
2846
2847
2848
2849
2850
2851
2852
2853
Other salts of inorganic acids

or peroxoacids, (including
aluminosilicates whether or
not chemically defined), other
than azides
VI-MISCELLANEOUS
Colloidal precious metals;
inorganic
or
organic
compounds
of
precious
metals, whether or not
chemically defined; amalgams
of precious metals
Radioactive
chemical
elements and radioactive
isotopes (including the fissile
or fertile chemical elements
and isotopes) and their
compounds; mixtures and
residues containing these
products
Isotopes other than those of
heading 2844; compounds,
inorganic or organic, of such
isotopes, whether or not
chemically defined
Compounds, inorganic or
organic, of rare-earth metals,
of yttrium or of scandium or
of mixtures of these metals
Hydrogen peroxide, whether
or not solidified with urea
Phosphides, whether or not
chemically defined, excluding
ferrophosphorus
Carbides, whether or not
chemically defined
Hydrides, nitrides, azides,
silicides and borides, whether
or not chemically defined,
other than compounds which
are also carbides of heading
2849
Deleted
Inorganic
or
organic
compoundsof
mercury,
defined, excluding amalgams
Other inorganic compounds
(including
distilled
or
conductivity water and water
of similar purity); liquid air
(whether or not rare gases
28

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
1.4%
1.4%
Nil
Nil
Nil
Nil
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
(7)
Tariff Item
Unit
(1)
(2)
(3)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
have
been
removed);
compressed air; amalgams,
other than amalgams of
precious metals
2901
2902
290201
290202
290299
2903
290301
290399
2904
290401
290402
290403
290404
290405
290406
290407
290499
2905
290501
290502
290503
CHAPTER 29
ORGANIC CHEMICALS
I.HYDROCARBONS
AND
THEIR
HALOGENATED
SULPHONATED, NITRATED
OR
INTROSATED
DERIVATIVES
1.9%
Acyclic hydrocarbons
Cyclic hydrocarbons
Naproxen Sodium
1.9%
Isobutyl Benzene
1.9%
Others
1.9%
Halogenated derivatives of
hydrocarbons
Trichloro Ethylene
1.9%
Others
1.9%
Sulphonated, nitrated or
nitrosated
derivatives
of
hydrocarbons, whether or not
halogenated
Napthalene
Sulphonate
1.9%
Formaldehyde condensate
Vinyl
Sulphone
Ester
1.9%
(Acetanilide Based)
Vinyl Sulphone Ester (Ortho
1.9%
Anisine Base
Vinyl Sulphone Para Cresidine
1.9%
Base (PCVS)
Vinyl Sulphone 2:5 Demethoxy
1.9%
Anniline Oil Base
P-Toluene Sulphonic Acid
1.9%
Sodium
Alfa
Olefine
1.9%
Sulphonate
Others
1.9%
II. ALCOHOLS AND THEIR
HALOGENATED, SULPHONATED,
NITOSITRATED
OR
NITROSATED
DERIVATIVES
Acyclic alcohols and their
halogenated,
sulphonated,
nitrated
or
nitrosated
derivatives
Salbutamol Sulphate
1.9%
Propylene Oxide / Propylene
1.9%
Glycol
Guaifenesin
1.9%
29
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
(7)
Tariff Item
Unit
(1)
(2)
(3)
290504
290505
290506
290507
290599
2906
290601
290699
2907
290701
290702
290703
290799
2908
290801
290802
290803
290899
Povidon Iodine BP/IP/USP

(Powder)
Monoethylene Glycol (MEG)
Pentaerythritol
Refined Glycerine
Others
Cyclic alcohols and their
halogenated,
sulphonated,
nitrated
or
nitrosated
derivatives
Benzyl Alcohol
Others
III. PHENOLS, PHENOLALCOHOLS, AND THEIR
HALOGENATED, SULPHONATED, NITRATED OR
NITROSATED
DERIVATIVES
Phenols; phenol-alcohols
Beta Naphthols
Resorcinol
Para Cresol
Others
Halogenated,
sulphonated,
nitrated
or
nitrosated
derivatives of phenols or
phenol-alcohols
4,4 Diamino Sulfanilide
G
Salt
(2-Naphthol
6,8
Disulphonic Acid)
Schaeffers Acid
Others
IV. ETHERS, ALCOHOL
PEROXIDES,
ETHER
PEROXIDES,
KETONE
PEROXIDES,
EPOXIDES
WITH
A
THREEMEMBERED
RING,
ACETALS
AND
HEMIACETALS, AND THEIR
NITROSATED
DERIVATIVES
30

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
(7)
Tariff Item
Unit
(1)
(2)
(3)
2909
290901
290902
290999
2910
2911
2912
291201
291202
291203
291299
2913
2914
291401
Ethers, ether-alcohols, etherphenols,

ether-alcoholphenols, alcohol peroxides,
ether
peroxides,
ketone
peroxides (whether or not
chemically defined), and their
halogenated,
sulphonated,
nitrated
or
nitrosated
derivatives
Diethyl ether
Di-Ethylene Glycol (DEG)
Others
Epoxides,
epoxyalcohols,
epoxyphenols and expoxyethers,
with
a
threemembered ring, and their
halogenated,
sulphonated,
nitrated
or
nitrosated
derivatives
Acetals
and
hemiacetals,
whether or not with other
oxygen function, and their
halogenated,
sulphonated,
nitrated
or
nitrosated
derivatives
V.
ALDEHYDE
FUNCTION COMPOUNDS
Aldehydes, whether or not
with other oxygen function;
cyclic polymers of aldehydes;
paraformaldehyde
Formalin 37%
Meta Phenoxy Benzaldehyde
Para Anisaldehyde/ Para Anisic
Aldehyde/Anisic Aldehyde
Others
Halogenated,
sulphonated,
nitrated
or
nitrosated
derivatives of products of
heading 2912
VI. KETONE -FUNCTION
COMPOUNDS
AND
QUINONE-FUNCTION
COMPOUNDS
Ketones
and
Quinones,
whether or not with other
oxygen function, and their
halogenated,
sulphonated,
nitrated
or
nitrosated
derivatives
16, 17 Dimethoxy Dibenzan-
31

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
(7)
Tariff Item
Unit
(1)
(2)
(3)
291402
291403
291404
291405
291499
2915
291501
291502
291503
291504
291505
291506
291507
291599
2916
291601
291602
291699
throne
Chloranil
Diketone (2,4-Dichlorophenyl
Methyl Ketone)
1-(2,6-Dichlorophenyl) 2Indolinone
Phenyl Acetone
Others
VII - CARBOXYLIC ACIDS
AND THEIR ANHYDRIDES,
HALIDES,PEROXIDES AND
PEROXYACIDS
AND
THEIR
HALOGENATED,
SULPHONATED,
NITRATED
OR
NITROSATED
DERIVATIVES
Saturated
acyclic
monocarboxylic acids and their
anhydrides, halides, peroxides
and peroxyacids; their halogenated, sulphonated, nitrated
or nitrosated derivatives
Acetic Acid (Glacial)
Glyphosate
Naphthalene Acetic Acid
Sodium Salt of 2,4 Dichloro
Phenoxy Acetic Acid - (2,4 Di
Sodium Salt )
Aluminium stearate
Calcium Stearate
Lead Stearate
Others
Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic
acids,
their
and
peroxyacids;
their
halogenated,
sulphonated,
nitrated
or
nitrosated
derivatives
P. Hydroxy Benzoic Acid
Propyl Ester/ Paraben (Propyl P.
Hydroxy Benzoic Acid) IP/ BP/
USP
P-Hydroxy
Benzoic
Acid
Methyl
Others
32

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
(7)
Tariff Item
Unit
(1)
(2)
(3)
2917
291701
291702
291703
291799
2918
291801
291802
291803
291804
291805
291899
2919
2920
292001
292002
292003
292099
Polycarboxylic acids, their

and
peroxyacids;
their
halogenated,
sulphonated,
nitrated
or
nitrosated
derivatives
Ferrous Fumarate BP/USP
Di-Ethyl Phthalate (DEP)
Di-Methyl Phthalate (DMP)
Others
Carboxylic
acids
with
additional oxygen function
and their anhydrides, halides,
peroxides and peroxyacids;
their
halogenated,
sulphonated,
nitrated
or
nitrosated derivatives
Calcium Lactate Pentahydrate
USP
Tartaric Acid
Sodium Citrate BP/USP
Salicylic Acid
Pamoic Acid
Others
VIII-ESTERS
OF
INORGANIC ACIDS OF
NON-METALS AND THEIR
SALTS,
AND
THEIR
NITROSATED
DERIVATIVES
Phosphoric esters and their
salts,
including
lactophosphates;
their
halogenated,
sulphonated,
nitrated
or
nitrosated
derivatives
Esters of other inorganic acids
of non-metals
(excluding
esters of hydrogen halides)
and
their
salts;
their
halogenated,
sulphonated,
nitrated
or
nitrosated
derivatives
1-Hydroxyethylidene 1:1 Di
Phosphonic Acid
Di-ethyl
Thio
Phosphoryl
Chloride
Tri Methyl Phosphite
Others
33

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
(7)
Tariff Item
Unit
(1)
(2)
(3)
2921
292101
292102
292103
292104
292105
292106
292107
292108
292109
292110
292111
292112
292113
292114
292115
292116
292117
292118
292119
292199
2922
292201
292202
292203
292204
292205
292206
292207
292208
292209
292210
292211
292212
292213
292214
292215
292216
292217
IX.
NITROGENFUNCTION COMPOUNDS
Amine- function compounds
Triethylamine
Hexamine
Meta Chloro Aniline
Meta Uriedo Aniline
Sulphanilic Acid Tech. Grade
Ortho Toluidine
Meta Toluidine
Para Toluidine
Phenyl Alpha Napthyl Amine
Sodium Naphthionate
Broenners Acid
Laurent Acid
Ortho Phenylene Diamine
Para Phenylene Diamine
3,3 Dichloro Benzidine Dihydro
Chloride (3,3 DCB)
4,4 Diamino Diphenyl Sulphone
(4,4 D.D.S.) Dapsone BP/
technical grade
Diethyl Amine
2,4 D Amine salt (2,4 D Acid)
Diamino Stilbene Disulphonic
acid or 4,4-Diamino Stilbene 2,2- Disulfonic Acid (DASDA)
Others
Oxygen-function
aminocompounds
Gamma Acid
H. Acid
4,4 Dinitro Stilbene 2,2
Disulphonic Acid
Meta Amino Phenol
Metol
Paracetamol/
Paracetamol
Granules DC Grade
Paracetamol DC Grade
Para Cresidine
6-Acetyl
Amino
2-Amino
Phenol 4-Suphonic Acid
5-Sulpho Anthranilic Acid
Anthranilic Acid
Bas Acid (4 Sulpho-Anthranilic
Acid)
Metanilic Acid
Frusemide
Domperidone
Domperidone Maleate
Diclofenac Sodium
34

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
(7)
Tariff Item
Unit
(1)
(2)
(3)
292218
292299
2923
292301
292399
2924
292401
292402
292403
292404
292405
292499
2925
292501
292502
292503
292504
292599
2926
2927
292701
292799
2928
292801
292899
2929
292901
292999
4-Benzoylamino 5-Napthol 2:7

Disulphonic Acid
Others
Quaternary ammonium salts
and hydroxides; lecithins and
other
phosphoaminolipids,
defined
Tri Ethyl Benzyl Ammonium
Chloride
Others
Carboxyamide-function
compounds; amide-function
compounds of carbonic acid
Acetazolamide
Flurbiprofen
Lamivudine
Trichloro Carbanilide
Labetalol
Hydrochloride
BP/USP/IP
Others
Carboxyimide-function
compounds
(including
saccharin and its salts) and
imine-function compounds
Cetrimide BP 88
Diphenyl Guanidine Powder
Metformin HCL BP
Chlorhexidine Base/ Gluconate
Others
Nitrile-function compounds
Diazo-, azo- or
azoxyCompounds
P-Amino-Azobenzene
4Sulphonic Acid
Others
Organic derivatives of
hydrazine or of
hydroxylamine
Methyl Ethyl Ketoxime
Others
Compounds
with
other
nitrogen function
Methyl Iso thio Cyanate
Others
X. ORGANO-INORGANIC
COMPOUNDS,
HETEROCYCLIC
COMPOUNDS,
NUCLEIC
ACIDS
AND
THEIR
SALTS,
AND
SULPHONAMIDES
35

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
(7)
Tariff Item
Unit
(1)
(2)
(3)
2930
Organo-sulphur compounds
Tetra Butyl Ammonium
Hydrogen Sulphate
Tolnaftate BP/USP
Others
Other
organo-inorganic
compounds
Roxarsone-USP
(3-Nitro-4Hydroxyphenyl Arsonic Acid)
2 Mercapto 5 Methoxy
Benzimidazole
Others
Heterocyclic compounds with
oxygen hetero-atom (s) only
Heterocyclic compounds with
nitrogen hetero-atom (s) only
1-Phenyl
3-Methyl5
Pyrazolone (PMP)
Ketorolac Tromethamine
Omeprazole
1,4 Sulpho phenyl 3 Methyl 5
Pyrazolene
1-(4-Sulphophenyl-3-Carboxy-5
Pyrazolone)
Metronidazole Benzoate
Mebendazole
Ketoconazole
Miconazole Nitrate
Fluconazole
Pyridine
Chlorpheniramine
Maleate
BP/USP
Pheniramine maleate
Loratadine
Aminophylline
Trimethoprim
Acyclovir
Caprolactum
Acriflavin/Acriflavin
Hydrochloride/Acriflavin
neutral
BPC/ Eu-Flavin NFX/Proflavin
Hemisulphate
CIS + Hydroxy Lactam CIS(+)2-(-4-Methoxy
Phenyl)-3Hydroxy-2,
3-Dihydro-1,5Benzothia-zepin-4-(5H)- one
4-Bromo-2-Fluoro Biphenyl
Cisapride Monohydrate B.P
N-Benzyl-4-Piperidone
Omeprazol Pellets
293001
293002
293099
2931
293101
293102
293199
2932
2933
293301
293302
293303
293304
293305
293306
293307
293308
293309
293310
293311
293312
293313
293314
293315
293316
293317
293318
293319
293320
293321
293322
293323
293324
36

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
(7)
Tariff Item
Unit
(1)
(2)
(3)
293325
293326
293327
293328
293329
293330
293331
293332
293399
2934
293401
293402
293403
293499
2935
293501
293502
293599
2936
293601
293602
293603
293604
293699
2937
293701
4-(4-Chlorophenyl)-4-Hydroxy
Piperidine
6-Amino-1,3-Dimethyl Uracil
Bisacodyl
Tinidazole
Metronidazole BP/USP/IP
Enalapril Maleate
CMIC Chloride
Piperazine Citrate BP 88/ USP
Others
Nucleic acids and their salts;
defined; other heterocyclic
compounds
Diltiazem HCl
Nizatidine
Promethazine
Hydrochloride
BP/USP
Others
Sulphonamides
Sulphamethoxazole
5
Chloro
Aniline
2:4
Disulphonamide
Others
XI. PROVITAMINS, VITAMINS AND HORMONES
Provitamins and vitamins,
natural or reproduced by
synthesis (including natural
concentrates),
derivatives
thereof used primarily as
vitamins, and intermixtures of
the foregoing, whether or not
in any solvent
Folic Acid
Niacin/ Nicotinic Acid BP/
USP/IP
Niacinamide / Nicotinamide
BP/USP/IP
Cyano Cobalamine (Vitamin
B12) BP/USP
Others
Hormones,
prostaglandins,
thromboxanes and leukotrienes, natural or reproduced
by synthesis; derivatives and
structural analogues thereof,
including chain modified
polypeptides, used primarily
as hormones
Danazol
37

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
(7)
Tariff Item
Unit
(1)
(2)
(3)
293799
Others
XII. GLYCOSIDES AND
VEGETABLE ALKALOIDS,
NATURAL OR REPRODUCED BY SYNTHESIS,
AND
THEIR
SALTS,
ETHERS, ESTERS AND
OTHER DERIVATIVES
Glycosides,
natural
or
reproduced by synthesis and
their salts, ethers, esters and
other derivatives
Vegetable alkaloids, natural
or reproduced by synthesis,
and their salts, ethers, esters
and other derivatives
Caffeine
Pseudo
Ephedrine
(Base/
Hydrochloride/Sulphate)
Theobromine
Theophylline
Dextromethorphan
Hydrobromide
Pentoxyfylline IP/BP/USP
Ephedrine
Hydrochloride
IP/BP/USP
Others
XIII. OTHER ORGANIC
COMPOUNDS
Sugars, chemically pure, other
than sucrose, lactose, maltose,
glucose and fructose; sugar
ethers, sugar acetals and
sugar esters, and their salts,
other than products of
headings 2937, 2938 or 2939
Antibiotics
Ampicillin Sodium Sterile
Ampicillin Trihydrate
Amoxycillin Trihydrate
Amoxycillin Sodium Sterile
Cloxacillin Sodium
Chloramphenicol
Chloramphenicol Palmitate
Erythromycin BP/USP/IP
Erythromycin
Estolate
BP/USP/IP
Erythromycin
Stearate
BP/USP/IP
Cephalexin Monohydrate
Ciprofloxacin Hcl / Base
2938
2939
293901
293902
293903
293904
293905
293906
293907
293999
2940
2941
294101
294102
294103
294104
294105
294106
294107
294108
294109
294110
294111
294112
38

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
(7)
Tariff Item
Unit
(1)
(2)
(3)
294113
294114
294115
294116
294117
294118
294119
294120
294121
294199
2942
294201
294202
294203
294204
294205
294206
294207
294208
294209
294210
294211
294299
3001
Norfloxacin/Norfloxacin
Hydrochloride
Enrofloxacin
Pefloxacin Methane Sulphonate
(Powder)/Pefloxacin
Azithromycin Dihydrate
Roxythromycin
Rifampicin BP/USP/IP
Oxacillin Sodium
Cloxacillin Sodium Sterile
Flucloxacillin Sodium
Others
Other organic compounds
Ibuprofen
Ibuprofen Lysinate
Nifedipine
Atenolol BP/USP
Oxyclozanide Vet BP 85
S+
Ibuprofane
/(+)-2-(4Isobutyl Phenyl) Propionic
Acid/ Dexibuprofane
Diloxanide Furoate BP
Ranitidine HCL/Base
Famotidine
Naproxen
Oxfandazole BP/USP/IP Vet
Others

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(6)
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
CHAPTER 30
PHARMACEUTICAL PRODUCTS
Glands and other organs for
organo-therapeutic
uses,
dried,
whether
or
not
powdered; extracts of glands
or other organs or of their
secretions
for
organo
Nil
therapeutic uses; heparin and
its salts; other human or
animal substances prepared
for
therapeutic
or
prophylactic
uses,
not
elsewhere
specified
or
included
39
(5)
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
Nil
(7)
Tariff Item
Unit
(1)
(2)
(3)
3002
3003
3004
300401
300402
300403
300404
Human blood; animal blood

prepared for therapeutic,
prophylactic or diagnostic
uses; antisera and other blood
fractions and immunological
products, whether or not
modified or obtained by
means of biotechnological
processes; vaccines, toxins,
cultures of microorganisms
(excluding yeasts) and similar
products
Medicaments
(excluding
goods of heading 3002,3005 or
3006) consisting of two or
more constituents which have
been mixed together for
therapeutic or prophylactic
uses, not put up in measured
doses or in forms or packing
for retail sale
Medicaments
(excluding
goods of heading 3002, 3005
or 3006) consisting of mixed
or unmixed products for
therapeutic or prophylactic
uses, put up in measured
doses (including those in the
form
of
transdermal
administration systems) or in
forms or packings for retail
sale
Ampicillin Capsules (each
capsule containing Ampicillin
Trihydrate
equivalent
to
relevant quantity by weight of
Ampicillin base)
Amoxycillin Capsules (each
capsule containing Amoxycillin
Trihydrate
equivalent
to
Amoxycillin)
Amoxycillin
in
liquid
suspension/ solution for oral
consumption
in
packed
condition of strength 125 mg
per 5ml
Cloxacillin Capsules (each
capsule containing Cloxacillin
Sodium equivalent to relevant
quantity
by
weight
of
Cloxacillin)
40

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
Nil
Nil
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
(7)
Tariff Item
Unit
(1)
(2)
(3)
300405
300406
300407
300408
300409
300410
300411
300412
300413
300414
300415
300416
Cloxacillin
Injection
(in
vial,each
vial
containing
Cloxacillin Sodium equivalent
to relevant quantity by weight of
Anhydrous Cloxacillin)
Cloxacillin
in
liquid
suspension/solution for oral
consumption
in
packed
condition of strenghth 125 mg
per 5 ml
Ampicillin and Cloxacillin
Capsules
(each
capsule
containing
Ampicillin
Trihydrate and Cloxacillin
Sodium equivalent to the
relevant quantities by weight of
Ampicillin and Cloxacillin)
Cefazolin Sodium Injection
USP, 1 gm/10 ml. vial (each
vial containing not less than 1
gm of Cefazolin)
Chloramphenicol Capsules
Chloramphenicol
in
liquid
consumption
in
packed
conditionof strength 125 mg per
5 ml
Chloramphenicol
Sodium
Succinate
Injection
(0.3
gm/vial) (each vial contains
Chloramphenicol
Sodium
Succinate equivalent to 0.3 gm
of Chloramphenicol)
Erythromycin Estolate capsules
(each
capsule
containing
Erythromycin
Estolate
equivalent to relevant quantity
by weight of Erythromycin)
Erythromycin
in
liquid
consumption
in
packed
condition of strength 125 mg
per 5 ml
Erythromycin Stearate Tablets
(each
tablet
containing
Erythromycin
Stearate
by weight of Erythromycin)
Mebendazole Tablets
Ranitidine
Injection
(in
ampoule, each 2 ml. containing
Ranitidine
Hydrochloride
41

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
(7)
Tariff Item
Unit
(1)
(2)
(3)
300417
300418
300419
300420
300421
300422
300423
300424
300425
300426
300499
3005
300501
300502
300599
3006
equivalent to 50 mg of
Ranitidine)
Ranitidine Tablets (each tablet
containing
Ranitidine
Hydrochloride equivalent to
Ranitidine)
Analgin Tablets
Ibuprofen Tablets
Nifedipine Capsules USP (Soft
gelatin Nifedipine Capsules)
Salbutamol Inhaler in metered
dose (each metered inhalation
supplies contain Salbutamol BP
100 mcg)
Salbutamol Tablets (each tablet
containing Salbutamol Sulphate
by weight of Salbutamol)
Anti-Histamine
Chlorpheniramine Tablets
Cefuroxime Axetil tablets
Mepacrine Hydro-Chloride
Tablets
Enalapril Maleate Tablets
Others
Wadding, gauze, bandages
and similar articles (for
example, dressings, adhesive
plasters, poultices), impregnated or coated with pharmaceutical substances or put up
in forms or packings for retail
sale for medical, surgical,
dental or veterinary purposes
Plaster of Paris Bandage BP or
BPC
Gauge swabs, labsponge, abdominal swabs/pads, gauge rolls
Others
Pharmaceutical
goods
specified in note 4 to this
Chapter

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
Kg
5%
34
1.6%
1.9%
1.9%
1.9%
1.9%
(7)
10.9
CHAPTER 31
31
Nil
FERTILIZERS
Nil
CHAPTER 32
TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND
OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND OTHER MASTICS; INKS
42
Tariff Item
Unit
(1)
(2)
(3)
3201
3202
3203
3204
320401
320402
320403
320499
3205
3206
3207
Tanning extracts of vegetable

origin; tannins and their salts,
ethers, esters and other
derivatives
Synthetic organic tanning
substances; inorganic tanning
substances;
tanning
preparations, whether or not
containing natural tanning
substances;
enzymatic
preparations for pre-tanning
Colouring matter of vegetable
or animal origin (including
dyeing extracts but excluding
animal black), whether or not
chemically
defined;
preparations as specified in
Note 3 to this Chapter based
on colouring matter of
vegetable or animal origin
Synthetic organic colouring
matter, whether or not
chemically defined; preparations as specified in Note 3 to
this Chapter based on
synthetic organic colouring
matter; synthetic organic
products of a kind used as
fluorescent brightening agents
or as luminophores, whether
or not chemically defined
Pigment Violet
Auramine O (WS) Auromine
OH, Basic Yellow
Methyl Violet Basic Violet
Others
Colour lakes; preparations as
specified in Note 3 to this
Chapter based on colour lakes
Other
colouring
matter;
preparations as specified in
Note 3 to this Chapter, other
than those of headings 3203,
3204 or 3205; inorganic
products of a kind used as
luminophores, whether or not
chemically defined
Prepared pigments, prepared
opacifiers
and
prepared
colours, vitrifiable enamels
and glazes, engobes (slips),
liquid lustres and similar
43

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
(7)
Tariff Item
Unit
(1)
(2)
(3)
3208
320801
320802
320803
320899
3209
320901
320999
3210
3211
3212
321201
321299
3213
preparations, of a kind used in

the ceramic enamelling or
glass industry; glass frit and
other glass, in the form of
powder, granules or flakes
Paints
and
varnishes
(including
enamels
and
lacquers) based on synthetic
polymers
or
chemically
modified natural polymers,
dispersed or dissolved in a
non-aqueous
medium;
solutions as defined in Note 4
to this Chapter
Polyester wire enamel
Synthetic Enamel Paint
Synthetic Enamel White Paint
Others
Paints
and
varnishes
(including
enamels
and
lacquers) based on synthetic
polymers
or
chemically
modified natural polymers,
dispersed or dissolved in an
aqueous medium
Poly Vinyl Acetate Emulsion
Others
Other paints and varnishes
(including enamels, lacquers
and distempers); prepared
water pigments of a kind used
for finishing leather
Prepared driers
Pigments (including metallic
powders and flakes) dispersed
in non-aqueous media, in
liquid or paste form, of a kind
used in the manufacture of
paints (including enamels);
stamping foils; dyes and other
colouring matter put up in
forms or packings for retail
sale
Hot Stamping foil
Others
Artists,
students
or
signboard painters colours,
modifiying tints, amusement
colours and the like, in tablets,
tubes, jars, bottles, pans or in
similar forms or packings
44

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
(7)
Tariff Item
Unit
(1)
(2)
(3)
3214
3215
321501
321502
321503
321504
321505
321599
Glaziers
putty,
grafting
putty, resin cements, caulking
compounds and other mastics;
painters
fillings;
nonrefractory
surfacing
prepartions
for
facades,
indoor walls, floors, ceilings or
the like
Printing ink, writing or
drawing ink and other inks,
whether or not concentrated
or solid
Printing Ink Black
Printing Ink in various colours
other than black with organic
pigment
Printing Ink Cyan
Printing Ink Magenta
Printing Ink Yellow
Others

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
(7)
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
CHAPTER 33
ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR TOILET PREPARATIONS
Essential oils (terpene-less or
not), including concretes and
absolutes; resinoids; extracted
oleoresins; concentrates of
essential oils in fats,in fixed
oils, in waxes or the like,
1%
0.15%
3301
obtained by enfleurage or
maceration;
terpenic
byproducts of the deterpenation
of essential oils; aqueous
distillates
and
aqueous
solutions of essential oils
Mixtures
of
odoriferous
substances
and
mixtures
(including alcoholic solutions)
with a basis of one or more of
these substances, of a kind
1%
0.15%
3302
used as raw materials in
industry; other preparations
based
on
odoriferous
substances, of a kind used for
the manufacture of beverages
3303
Perfumes and toilet waters
330301
Perfumes
1.9%
1.9%
330399
Others
1.9%
1.9%
45
Tariff Item
Unit
(1)
(2)
(3)
3304
330401
330499
3305
3306
330601
330699
3307
330701
330702
330799
Beauty or make-up preparations and preparations for the

care of the skin (other than
medicaments),
including
sunscreen
or
suntan
preparations; manicure or
pedicure preparations
Nail polish in Glass bottles
Others
Preparations for use on the
hair
Preparations for oral or
dental hygiene, including
denture fixative pastes and
powders; yarn used to clean
between the teeth (dental
floss), in individual retail
packages
Toothpaste including herbal
toothpaste
Others
Pre-shave, shaving or aftershave preparations, personal
deodorants, bath preparations, depilatories and other
perfumery, cosmetic or toilet
preparations, not elsewhere
specified
or
included,
prepared room deodorisers,
whether or not perfumed or
having disinfectant properties
Shaving Cream
Perfumed Agarbatti / Incense
sticks / Dhoop / Loban
Others
Kg

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
13.5%
1.9%
51
4%
(7)
15.1
1.9%
CHAPTER 34
SOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING PREPARATIONS, LUBRICATING
PREPARATIONS, ARTIFICIAL WAXES, PREPARED WAXES, POLISHING OR SCOURING
PREPARATIONS, CANDLES AND SIMILAR ARTICLES, MODELLING PASTES,
DENTAL WAXES AND DENTAL PREPARATIONS WITH A BASIS OF PLASTER
Soap; organic surface-active
products and preparations for
use as soap, in the form of
bars, cakes, moulded pieces or
shapes, whether or not
containing
soap;
organic
3401
surface-active products and
preparations for washing the
skin, in the form of liquid or
cream and put up for retail
sale,
whether
or
not
containing
soap;
paper,
46
Tariff Item
Unit
(1)
(2)
(3)
340101
340102
340103
340199
3402
340201
340202
340203
340299
3403
340301
340302
340399
3404
wadding, felt and nonwovens,

impregnated,
coated
or
covered
with
soap
or
detergent
Ayurvedic Toilet Soap
containing coconut Fatty acid
Toilet Soap
Laundry Soap
Others
Organic surface-active agents
(other than soap), surfaceactive preparations, washing
preparations
(including
auxiliary
washing
preparations) and cleaning
preparations, whether or not
containing soap, other than
those of heading 3401
Sodium Lauryl Sulphate
Synthetic Detergent Powder /
Cake
Sodium
Alfa
Olefine
Sulphonate
Others
Lubricating
preparations
(including
cutting-oil
preparations, bolt or nut
release preparations, anti-rust
or anti-corrosion preparations
and mould release preparations, based on lubricants) and
preparations of a kind used
for the oil or grease treatment
of textile materials, leather,fur
skins or other materials, but
excluding
preparations
containing,
as
basic
constituents, 70% or more by
weight of petroleum oils or of
minerals
Industrial/Automotive
Lubricants
Speciallity Textile Lubricating
Oil (STLO)
Others
Artificial waxes and prepared
waxes
47

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
(7)
Tariff Item
Unit
(1)
(2)
(3)
3405
340501
340502
340599
3406
3407
3501
3502
3503
Polishes and creams, for

footwear,
furniture,floors,
coachwork, glass or metal,
scouring pastes and powders
and similar preparations
(whether or not in the form of
paper,
wadding,
felt,
nonwovens, cellular plastics or
cellular rubber, impregnated,
coated or covered with such
preparations),
excluding
waxes of heading 3404
Shoe Polish
Scouring Powder/ Scouring Bar
and Dishwash Bar
Others
Candles, tapers and the like
Modelling pastes, including
those put up for childrens
amusement;
preparations
known as dental wax or as
dental
impression
compounds, put up in sets, in
packings for retail sale or in
plates,
horseshoe
shapes,
sticks or similar forms; other
preparations for use in
dentistry, with a basis of
plaster (of calcined gypsum or
calcium sulphate)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
CHAPTER 35
ALBUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMES
Casein, caseinates and other
1%
0.15%
casein derivatives; casein
glues
Albumins
(including
concentrates of two or more
whey proteins, containing by
1%
0.15%
weight more than 80% whey
proteins, calculated on the dry
matter), albuminates and
other albumin derivatives
Gelatin [including gelatin in
rectangular (including square)
sheets, whether or not surfaceworked or coloured] and
1.9%
1.9%
gelatin derivatives; isinglass;
other glues of animal origin,
excluding casein glues of
heading 3501
48
(7)
Tariff Item
Unit
(1)
(2)
(3)
3504
3505
3506
3507
3601
3602
3603
3604
3605
360501
360502
360599
3606
Peptones
and
their
derivatives; other protein
substances and their derivatives, not elsewhere specified or included; hide powder,
whether or not chromed
Dextrins and other modified
starches
(for
example,
pregelatinised or esterified
starches); glues based on
starches, or on dextrins or
other modified starches
Prepared glues and other
prepared
adhesives,
not
elsewhere
specified
or
included; products suitable
for use as glues or adhesives,
put up for retail sale as glues
or adhesives, not exceeding a
net weight of 1 Kg
Enzymes; prepared enzymes
included

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
CHAPTER 36
EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS;
CERTAIN COMBUSTIBLE PREPARATIONS
1.9%
1.9%
Propellant powders
Prepared explosives, other
1.9%
1.9%
than propellant powders
Safety fuses; detonating fuses;
percussion or detonating caps;
1.9%
1.9%
igniters; electric detonators
Fireworks, signalling flares,
1.9%
1.9%
rain rockets, fog signals and
other pyrotechnic articles
Matches,
other
than
pyrotechnic
articles
of
heading 3604
Safety Matches
1.9%
1.9%
Match Skillets made out of
1.9%
1.9%
white board
Others
1.9%
1.9%
Ferro-cerium
and
other
pyrophoric alloys in all forms;
1.9%
1.9%
articles
of
combustible
materials as specified in Note
2 to this Chapter
CHAPTER 37
PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS
49
(7)
Tariff Item
Unit
(1)
(2)
(3)
3701
3702
3703
3704
3705
3706
3707
3801
380101
380199
Photographic plates and film

in the flat, sensitised, unexposed, of any material other
than paper, paperboard or
textiles; instant print-film in
the flat, sensitised, unexposed,
whether or not in packs
Photographic film in rolls,
sensitised, unexposed, of any
material other than paper,
paper-board
or
textiles;
instant print film in rolls,
sensitised, unexposed
Photographic
paper,
paperboard
and
textiles
sensitised, unexposed
Photographic plates, film,
paper, paper board and
textiles, exposed but not
developed
Photographic plates and film,
exposed and developed, other
than cinematographic film
Cinematographic
film,
exposed
and
developed,
sound track or consisting only
of sound track
Chemical preparations for
photographic uses (other than
varnishes, glues, adhesives
and similar preparations);
unmixed
products
for
photographic uses, put up in
measured portions or put up
for retail sale in a form ready
for use

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
CHAPTER 38
MISCELLANEOUS CHEMICAL PRODUCTS
Artificial graphite; colloidal
or semi-colloidal graphite;
preparations
based
on
graphite or other carbon in
the form of pastes, blocks,
plates
or
other
semimanufactures
Graphite fine and mixed
Kg
2%
8.3
graphite products
Others
1.9%
50
(6)
2%
1.9%
(7)
8.3
Tariff Item
Unit
(1)
(2)
(3)
3802
3803
3804
3805
3806
3807
3808
380801
380802
380803
380804
380805
380806
Activated carbon; activated

natural mineral products;
animal black, including spent
animal black
Tall oil, whether or not
refined
Residual
lyes
for
the
manufacture of wood pulp,
whether or not concentrated,
desugared
or
chemically
treated,
including
lignin
sulphonates, but excluding tall
oil of Heading 3803
Gum, wood or sulphate
turpentine and other terpenic
oils
produced
by
the
distillation or other treatment
of coniferous woods; crude
dipentene; sulphite turpentine
and other crude paracymene;
pine oil containing alphaterpineol
as
the
main
constituent
Rosin and resin acids, and
derivatives thereof; rosin
spirit and rosin oils; run gums
Wood tar; wood tar oils; wood
creosote;
wood
naphtha;
vegetable pitch; brewers
pitch and similar preparations
based on rosin, resin acids or
on vegetable pitch
Insecticides,
rodenticides,
fungicides, herbicides, antisprouting products and plantgrowth regulators, disinfectants and similar products,
put up in forms or packings
for
retail
sale
or
as
preparations or articles (for
example,
sulphur-treated
bands,wicks and candles,and
fly-papers)
Aluminium
Phosphide
(Technical)
Aluminum Phosphide minimum
56%
Napropamide
Tech.
90%
minimum
Malathion Formulation
Malathion Technical
Chlorpyriphos Technical
51

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
(7)
Tariff Item
Unit
(1)
(2)
(3)
380807
380808
380809
380810
380811
380812
380813
380814
380815
380816
380817
Cypermethrin formulation
Cypermethrin Technical
Acephate Technical
Chloripyriphos Formulation
Fenvalerate Formulation
Mancozeb formulation
Permethrin Technical
Phorate Granules
Phorate Tech
Ethofumesate 97% min.
Alpha Cypermethrin Tech.
Phenmedipham Technical (97%
min.
Acephate 75% min.
Dichlorvos Tech.
Ethion Technical
Isoproturon Technical 97% min.
Carbendazim
Deltamethrin (Decamethrin)
Technical
Sodium Salt of 2,4 Dichloro
Phenoxy Acetic Acid - (2,4 Di
Sodium Salt)
Others
Finishing agents, dye carriers
to accelerate the dyeing or
fixing of dye-stuffs and other
products and preparations
(for example, dressings and
mordants), of a kind used in
the textile, paper, leather or
like industries, not elsewhere
Pickling preparations for
metal surfaces; fluxes and
other auxiliary preparations
for soldering, brazing or
welding; soldering, brazing or
welding powders and pastes
consisting of metal and other
materials; preparations of a
kind used as cores or coatings
for welding electrodes or rods
Anti-knock
preparations,
oxidation inhibitors, gum
inhibitors,
viscosity
improvers,
anti-corrosive
preparations
and
other
prepared
additives,
for
mineral
oils
(including
gasoline) or for other liquids
380818
380819
380820
380821
380822
380823
380824
380825
380899
3809
3810
3811
52

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
(7)
Tariff Item
Unit
(1)
(2)
(3)
3812
381201
381202
381203
381299
3813
3814
3815
381501
381599
3816
3817
3818
3819
3820
used for the same purposes as

mineral oils
Prepared rubber accelerators;
compound plasticisers for
rubber or plastics, not
elsewhere
specified
or
included;
anti-oxidising
preparations
and
other
compound stabilisers
for
rubber or plastics
Rubber Chemical Accelerator
Cross Linking Agent (V-CL
300)
Dibenzo thiazyl di sulphide
Others
Preparations and charges for
fire-extinguishers;
charged
fire-extinguishing grenades
Organic composite solvents
and thinners, not elsewhere
specified
or
included;
prepared paint or varnish
removers
Reaction initiators, reaction
accelerators and catalytic
preparations, not elsewhere
Primary Reformer Catalyst
Others
Refractory cements, mortars,
concretes
and
similar
compositions,
other
than
products of heading 3801
Mixed alkylbenzenes and
mixed
alkylnaphthalenes,
other than those of Heading
2707 or 2902
Chemical elements doped for
use in electronics, in the form
of discs, wafers or similar
forms; chemical compounds
doped for use in electronics
Hydraulic brake fluids and
other prepared liquids for
hydraulic transmission, not
containing or containing less
than 70% by weight of
petroleum oils or oils obtained
from bituminous minerals
Anti-freezing
preparations
and prepared de-icing fluids
53

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1%
1%
1.9%
1.9%
1.9%
1.9%
(7)
Tariff Item
Unit
(1)
(2)
(3)
3821
3822
3823
3824
382401
382499
3825
3826
Prepared culture media for

development or maintenance
of micro-organisms (including
viruses and the like) or of
plant, human or animal cells
Diagnostic
or
laboratory
reagents on a backing,
prepared
diagnostic
or
laboratory reagents whether
or not on a backing, other
than those of heading 3002 or
3006;
certified
reference
materials
Industrial
monocarboxylic
fatty acids; acid oils from
refining;
industrial
fatty
alcohols
Prepared binders for foundry
moulds or cores; chemical
products and preparations of
the
chemical
or
allied
industries (including those
consisting of mixtures of
natural
products),
not
elsewhere
specified
or
included
Zeolite
(Sodium
Alumina
Silicate)
Others
Residual products of the
chemical or allied industries,
included; municipal waste;
sewage sludge; other wastes
specified in Note 6 to this
Chapter
Biodiesel
and
mixtures
thereof, not containing or
weight of petroleum oils and
minerals

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
Nil
Nil
CHAPTER 39
PLASTICS AND ARTICLES THEREOF
3901
390101
390199
3902
I. PRIMARY FORMS
Polymers of ethylene, in
primary forms
Ethylene Vinyl Acetate Copolymer
Others
Polymers of propylene or of
other olefins, in primary
54
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
(7)
Tariff Item
Unit
(1)
(2)
(3)
3903
3904
390401
390499
3905
390501
390599
3906
3907
390701
390702
390703
390704
390705
390799
3908
3909
390901
390902
390903
390904
390905
390999
3910
391001
391099
forms
Polymers of styrene, in
primary forms
Polymers of vinyl chloride or
of other halogenated olefins,
in primary forms
PVC Resin
Others
Polymers of vinyl acetate or of
other vinyl esters, in primary
forms; other vinyl polymers in
primary forms
Poly Vinyl Acetate (Solid)
Others
Acrylic polymers in primary
forms
Polyacetals, other polyethers
and epoxide resins, in primary
forms; polycarbonates, alkyd
resins, polyallylesters and
other polyesters, in primary
forms
Polyester (PET) chips
Formulated Polyester Polyols
(with 20% CFC, Spary grade)
Poly
Isocynate
Solution
containing Resin/Total Solid
content in Ethyl Acetate Solvent
Poly Butylene Terephthalate
(PBT) Chips
Polyester Resin Solution
Others
Polyamides in primary forms
Amino-resins, phenolic resins
and polyurethanes, in primary
forms
Melamine Formaldehyde Resin
(Butylated)
Heat Reactive Liquid phenol
Resin
Phenolic Resin
Polyurethane Resin Solution
containing Resin/Total solid
content in relevant Solvent
Synthetic Ketonic Resin
Others
Silicones in primary forms
Amino Modified Polysiloxane
fluid
Others
55

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
(7)
Tariff Item
Unit
(1)
(2)
(3)
3911
3912
3913
3914
3915
3916
3917
391701
391799
3918
391801
391802
391803
Petroleum resins, coumaroneindene resins, polyterpenes,

polysulphides, polysulphones
and other products specified
in Note 3 to this Chapter, not
elsewhere
specified
or
included, in primary forms
Cellulose and its chemical
derivatives, not elsewhere
specified or included, in
primary forms
Natural
polymers
(for
example, alginic acid) and
modified natural polymers
(for
example,
hardened
proteins, chemical derivatives
of natural rubber), not
elsewhere
specified
or
included, in primary forms
Ionexchangers based on
polymers of headings 3901 to
3913, in primary forms
II. WASTE, PARINGS AND
SCRAP;SEMIMANUFACTURES; ARTICLES
Waste, parings and scrap, of
plastics
Monafilament of which any
cross-sectional
dimension
exceeds 1mm, rods, sticks and
profile shapes, whether or not
surface-worked
but
not
otherwise worked, of plastics
Tubes, pipes and hoses, and
fittings therefor (for example,
joints, elbows, flanges), of
plastics
PVC transparent hose / rigid
casing pipes / rigid well casing
or screen pipes
Others
Floor coverings of plastics,
whether or not self-adhesive,
in rolls or in the form of tiles;
wall or ceiling coverings of
plastics, as defined in Note 9
to this Chapter
Vinyl Flooring with or without
backing
Polypropylene Mats
Mats/Rugs made of LDPE/
LLDPE
Kg

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
Nil
Nil
1.9%
1.9%
7%
1.9%
1.9%
(7)
2.4
1.9%
Kg
7%
10
1.9%
2.7
Kg
7%
17
1.9%
4.6
Kg
7%
15
1.9%
4.1
56
Tariff Item
Unit
(1)
(2)
(3)
391899
Others
Self-adhesive plates, sheets,
film, foil, tape, strip and other
flat shapes, of plastics,
whether or not in rolls
PVC Electrical Insulation Tapes
Others
Other plates, sheets, film, foil
and strip, of plastics, noncellular and not reinforced,
laminated,
supported
or
similarly combined with other
materials
HDPE Tapes with U.V.
Stabilisation 2% by weight
Plain/Fabricated
BOPP film
P.P
Tapes
with
U.V.
Stabilisation 2% by weight
Plain/Fabricated
PVC Rigid Free Foam Board
Cellular Film, Foil and Sheets
of PVC Rigid Free Foam Board
Laser Printer Film (Polyester
Based)
Polyester
film
(including
Biaxially Oriented Polyester
Film)
or
Polyethylene
Terephthalic Film
PVC Rigid/Flexible Film/ Sheet
Sun Control Polyester Film
(Reflective/ Non Reflective
Single/ Two Ply with Liner,
With/Without Scratch Resistant
Coating
Printed
flexible
packaging
material of one layer or printed
or unprinted adhesive laminated
/extrusion laminated flexible
packaging
material
of
multilayers of relevant substrate
with or without hotmel in the
form of rolls/ strips/ sheets/
labels/wrappers
Polyester offset plate (60-130
micron)
Others
Other plates, sheets, film , foil
and strip, of plastics
Lacquer Coated Aluminium
Metallized Polyester Film in
different colours (Yarn Grade)
3919
391901
391999
3920
392001
392002
392003
392004
392005
392006
392007
392008
392009
392010
392099
3921
392101

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
(7)
Kg
7%
12
1.9%
3.3
Kg
7%
12
1.9%
3.3
Kg
7%
12
1.9%
3.3
Kg
7%
10
1.9%
2.7
Kg
7%
13
1.9%
3.5
Kg
7%
13
1.9%
3.5
Kg
7%
10
1.9%
2.7
57
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Unit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Kg
7%
15
1.9%
4.1
392102
392103
392104
392199
3922
3923
392301
392302
392303
392304
392305
392399
3924
Polyester
Metallized
film
(Aluminium coated film)
Capacitiors Grade Metalized
Plastic Film
Printed
flexible
packaging
packaging
material
of
with or without hotmel in the
form of rolls/ strips/ sheets/
labels/wrappers
Others
Baths, shower-baths, sinks,
wash-basins, bidets, lavatory
pans, seats and covers,
flushing cisterns and similar
sanitary ware, of plastics
Articles for the conveyance or
packing of goods, of plastics;
stoppers, lids, caps and other
closures, of plastics
HDPE Woven fabrics / bags /
/sacks,
whether
or
not
laminated, with or without U.V.
stabilization, with or without
liners / fasteners
Polypropylene Woven fabrics /
bags / sacks, whether or not
laminated, with or without U.V.
stabilization, with or without
liners / fasteners
Printed
flexible
packaging
packaging
material
of
with or without hotmel, in
pouch form
Stoppers, lids, caps and other
closures
Flexible Intermediate Bulk
Containers (FIBC)
Others
Tableware,
kitchenware,
other household articles and
hygienic or toilet articles, of
plastics
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
Kg
7%
13
1.9%
3.5
Kg
7%
13
1.9%
3.5
1.9%
1.9%
Kg
7%
13
1.9%
3.5
Kg
7%
18
1.9%
4.9
1.9%
58
1.9%

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Unit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Kg
7%
13
1.9%
3.5
Kg
7%
15
1.9%
4.1
Kg
7%
15
1.9%
4.1
Kg
7%
13
1.9%
3.5
392401
392402
392403
392404
392499
3925
3926
392601
392602
392699
4001
4002
400201
400202
400203
400299
4003
4004
Plastic Body Vaccum Flask in

various sizes with silver coated
Glass Refill
Plastic insulated ware (hot pot)
with stainless steel liners
Plastic insulated ware (Tiffin)
with stainless steel container
Other plastic insulated ware
including ice pails and water
bottles
Others
Builders ware of plastics, not
elsewhere
specified
or
included
Other articles of plastics and
articles of other materials of
headings 3901 to 3914
Articles made of Poly-carbonate
with
Metallic/Non-metallic
components
Industrial Laminates (Paper
based/fabric based electrical/
mechanical)
Others
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
Kg
7%
CHAPTER 40
RUBBER AND ARTICLES THEREOF
Natural rubber, balata, guttapercha, guayule, chicle and
1%
similar natural gums, in
primary forms or in plates,
sheets or strip
Synthetic rubber and factice
derived from oils, in primary
forms or in plates, sheets or
strip; mixtures of any product
of heading 4001 with any
product of this heading, in
primary forms or in plates,
sheets or strip
EPDM Flocked Rubber Profile
Kg
7%
EPDM Solid Rubber Profile
1.9%
Vinyl Pyridine Latex
1.9%
Others
1.9%
Reclaimed rubber in primary
1.9%
strip
Waste, parings and scrap of
rubber (other than hard
Nil
rubber) and powders and
granules obtained therefrom
59
13
1.9%
3.5
0.15%
6.3
1.9%
1.9%
1.9%
1.9%
1.9%
Nil
1.7

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Unit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Kg
7%
14
1.9%
3.8
Kg
7%
1.9%
14
1.9%
1.9%
3.8
4005
400501
400502
400599
4006
4007
4008
400801
400899
4009
400901
400999
4010
401001
401002
401099
4011
401101
401102
401103
Compounded
rubber,
unvulcanised, in primary
strip
Tread Rubber / Rubber Strips /
Lugs Strips
Compounded rubber sheet/strip
Others
Other forms (for example,
rods, tubes and profile
shapes) and articles (for
example, discs and rings), of
unvulcanised rubber
Vulcanised rubber thread and
cord
Plates, sheets, strip, rods and
profile shapes, of vulcanised
rubber other than hard
rubber
Precured Tread Rubber/Rubber
Strips/Lugs Strips
Others
Tubes, pipes and hoses, of
vulcanised rubber other than
hard rubber, with or without
their fittings (for example,
joints, elbows, flanges)
Rubber Hose of different
dimensions
Others
Conveyor or transmission
belts or belting of vulcanised
rubber
Vee/Fan Belts Reinforced, with
Manmade Textile Cord/Vee
Belts with Kevlar
Conveyor Rubber Belt of
relevant natural / Synthetic
Rubber
Others
New pneumatic tyres, of
rubber
Tubeless all Steel Radial tyres
Automobile Tubeless Tyre
reinforced with Nylon Tyre
Cord Warp Sheet or Rayon
Tyre Cord Warp Sheet
Automobile Tyres reinforced
with Nylon tyre-cord Warpsheet or rayon tyre cord warpsheet
Kg
1.9%
1.9%
1.9%
1.9%
7%
14
1.9%
Kg
7%
1.9%
3.8
1.9%
14
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
3.8
Kg
2.4%
2.4%
Kg
2.4%
2.4%
Kg
2.4%
2.4%
60

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Unit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
401104
401199
Bicycle/cycle-rickshaw Tyres
Others
Retreaded or used pneumatic
tyres of rubber, solid or
cushion tyres, tyre Treads
and tyre flaps, of rubber
Inner tubes, of rubber
Bicycle tubes
Butyl tubes, other than cycle
tubes
Others
Hygenic or pharmaceutical
articles (including teats), of
vulcanised rubber other than
hard rubber, with or without
fittings of hard rubber
Rubber Condoms
Others
Articles of apparel and
clothing accessories (including
gloves, mittens and mitts) for
all purposes, of vulcanised
rubber other than Hard
rubber
Other articles of vulcanised
rubber other than hard
rubber
Automobile
Rubber
Parts
(Moulded / Extruded or Metal
Fitted, whether bonded or not,
including engine mountings)
General
Purpose
Relevant
Natural Rubber/ Synthetic
Rubber
based
Rubber
compounded sheets/ Rings/
Gaskets
Rubber Hawai Chappal
Rubber Moulded goods in
EPDM of different size and
shape
Others
Hard rubber (for example,
ebonite)
in all
forms,
including waste and scrap;
articles of hard rubber
Kg
7.7%
1.9%
17.3
2.4%
1.9%
5.4
4012
4013
401301
401302
401399
4014
401401
401499
4015
4016
401601
401602
401603
401604
401699
4017
1.9%
1.9%
Kg
6.2%
18.9
2.4%
7.3
Kg
2.4%
7.3
2.4%
7.3
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
Kg
2%
16
2%
16
Kg
7%
14
1.9%
3.8
1.9%
Kg
7%
1.9%
27
1.9%
1.9%
1.9%
1.9%
1.9%
CHAPTER 41
RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER
61
7.3
Tariff Item
Unit
(1)
(2)
(3)
4101
4102
4103
4104
4105
4106
4107
410701
410702
410799
4112
Raw hides and skins of bovine

(including buffalo) or equine
animals (fresh or salted, dried,
limed, pickled or otherwise
preserved, but not tanned,
parchment-dressed or further
prepared), whether or not
dehaired or split
Raw skins of sheep or lambs
(fresh, or salted, dried, limed,
pickled or otherwise preserved,
but not tanned, parchmentdressed or further prepared),
whether or not with wool on or
split.
Other raw hides and skins
(fresh, or salted, dried, limed,
pickled or otherwise preserved,
but not tanned, parchmentdressed or further prepared),
whether or not dehaired or
split.
Tanned or crust hides and
skins of bovine (including
buffalo) or equine animals,
without hair on, whether or not
split, but not further prepared
Tanned or crust skins of sheep
or lambs, without wool on,
whether or not split, but not
further prepared
Tanned or crust hides and
skins of other animals, without
wool or hair on, whether or not
split but not further prepared
Leather further prepared after
tanning or crusting, including
parchment-dressed leather, of
bovine (including buffalo) or
equine animals, without hair
on, whether or not split, other
than leather of heading 4114
Finished leather of cow/ buffalo/
calf
Lining leather of cow / buffalo/
calf
Others
sheep or lamb, without wool

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
(7)
Sq. ft.
6%
10.3
1.3%
2.2
Sq. ft.
6%
8.2
1.3%
1.8
1.3%
62
1.3%

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Unit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Sq. ft.
Sq. ft.
6%
6%
10.3
8.2
1.3%
1.3%
2.2
1.8
Sq. ft.
Sq. ft.
6%
6%
1.3%
10.3
8.2
1.3%
1.3%
1.3%
2.2
1.8
Sq. ft.
6%
10.3
1.3%
2.2
411201
411202
4113
411301
411302
411399
4114
4115
on, whether or not split, other

than leather of heading 4114
Finished leather of sheep/lamb
Lining leather of sheep/lamb
other animals, without wool or
hair on, whether or not split,
other than leather of heading
4114
Finished leather of goat/kid
Lining leather of goat/kid
Others
Chamois (including combination chamois) leather; patent
leather and patent laminated
leather ; metallised leather
Composition leather with a
basis of leather or leather fiber,
in slabs, sheets or strip,
whether or not in rolls; parings
and other waste of leather or of
composition
leather,
not
suitable for the manufacture of
leather articles; leather dust,
powder and flour
Nil
Nil
CHAPTER 42
ARTICLES OF LEATHER; SADDLERY AND HARNESS, TRAVEL GOODS, HANDBAGS AND SIMILAR
CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT)
Saddlery and harness for any
animal (including traces, leads,
4201
knee pads, muzzles, saddle
cloths, saddle bags, dog coats
and the like), of any material
420101
Harness made of leather
Piece
7.4%
148
1.4%
28
420102
Saddles made of leather
Piece
7.8%
460
1.1%
64.9
Harness and Saddlery, made of
420103
non-leather including textiles or
Piece
7%
115
1.1%
18.1
synthetic materials
Parts/Components of Harness
and Saddlery, made of leather or
420104
Piece
7%
115
1.1%
18.1
non-leather including Textiles or
Synthetic materials
Others
420199
Piece
7%
115
1.1%
18.1
Trunks, suit-cases, vanitycases, executive-cases, briefcases, school satchels, spectacle
4202
cases, binocular cases, camera
cases,
musical
instrument
cases, gun cases, holsters and
similar containers; travelling-
63

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Unit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Piece
7.9%
530
1.7%
114.1
Piece
7%
390
1.7%
94.7
Piece
5%
270
1.7%
91.8
Piece
7.9%
245
1.7%
52.7
Kg
Piece
7.3%
7%
70
145
2%
1.7%
19.2
35.2
Piece
7.9%
64
1.7%
13.8
Piece
7%
35
1.7%
8.5
Piece
7.9%
64
1.7%
13.8
Piece
7%
35
1.7%
8.5
420201
42020101
42020102
42020199
420202
42020201
42020202
42020299
420203
42020301
42020399
420204
42020401
42020499
4203
bags,
insulated
food
or
beverages bags, toilet bags,
rucksacks,
handbags,
shopping-bags, wallets, purses,
map-cases,
cigarette-cases,
tobacco- pouches, tool bags,
sports bags, bottle- cases,
jewellery boxes, powder-boxes,
cutlery cases and similar
containers, of leather or of
composition
leather,
of
sheeting of plastics, of textile
materials, of vulcanized fiber
or of paper-board, or wholly or
mainly covered with such
materials or with paper
Trunks, suit-cases, vanitycases,
executive-cases
(including laptop bags), briefcases,
school
satchels,
travelling bags /luggages and
similar containers
With outer surface of leather, of
composition leather or of patent
leather
With outer surface of plastic
and/or textile material
Others
Hand-bags or shopping bags,
whether or not with shoulder
strap, including those without
handle
leather
Of cotton
Others
Articles of a kind normally
carried in the pocket or in the
handbag
leather
Others
Other articles
leather
Others
Articles of apparel and
clothing accessories, of leather
or of composition leather
64

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Unit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Piece
9.5%
820
2.4%
207.2
Piece
9%
460
2.4%
122.7
Piece
8.3%
21
2.6%
6.6
Piece
8.3%
21
2.6%
6.6
Pair
8%
18.5
1.3%
3.0
Pair
6.5%
50
1.3%
10.0
Piece
6.5%
38
1.9%
11.1
Piece
Piece
6.5%
6.5%
190
65
1.9%
1.9%
55.5
19.0
Sq. ft.
7.5%
17
1.3%
2.9
Sq. ft.
7.5%
17
1.3%
2.9
Sq. Mtrs.
5%
180
1.3%
46.8
Kg
5%
98
1.3%
25.5
420301
420302
420303
420304
420305
420306
420307
420308
420399
4204
4205
420501
420502
420503
420599
4206
4301
Articles of apparel, made of

leather
leather in combination with other
materials
Gloves, specially designed for
use in sports namely Golf Gloves
made of leather
use in sports namely Golf Gloves
made of leather in combination
with textile materials
Gloves for use in industry
including cut resistant gloves,
heat resistant gloves, garden
gloves, work gloves, welding
gloves, water resistant gloves and
driving gloves, made of leather
with or without cotton/synthetic
material
Other gloves made of leather
Belts (with or without an extra
buckle) and bandoliers made of
leather
Aprons made of leather
Others
Omitted
Other articles of leather or of
composition leather
Leather sofa cover
Other
upholstery
including
automobile upholstery
Mats/carpets
of
leather/
composition leather or of leather
in combination with other
materials
Other articles of leather/
composition leather or of leather
in combination with other
materials (including woven mesh
/panels/woven belts/braids strips/
laces/cords in rolls or cut pieces)
Articles of gut (other than silkworm gut), of goldbeaters
skin, of bladders or of tendons
1.3%
1.3%
CHAPTER 43
FURSKINS AND ARTIFICAL FUR;MANUFACTURES THEREOF
Raw fur skins (including
heads, tails, paws and other
Nil
Nil
pieces or cuttings, suitable for
furriers use), other than raw
hides and skins of headings
65
Tariff Item
Unit
(1)
(2)
(3)
4302
4303
430301
430399
4304
430401
430499
4401
4402
4403
4404
4405
4406
4101, 4102 or 4103

Tanned or dressed fur skins
(including heads, tails, paws
and other pieces or cuttings),
unassembled, or assembled
(without the addition of other
materials) other than those of
heading 4303
Articles of apparel, clothing
accessories and other articles
of fur skin
leather and lining of fur
skin/artificial fur
Others
Artificial fur and articles
thereof
Acrylic fur fabric with or
without embroidery and/or with
or without metallised yarn
(Acrylic content 100%)
Others

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
Nil
Piece
9.5%
(7)
Nil
820
2.4%
Nil
Nil
1.9%
1.9%
Nil
CHAPTER 44
WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL
Fuel wood, in logs, in billets, in
twigs, in faggots or in similar
forms; wood in chips or partiNil
cles; sawdust and wood waste
and scrap, whether or not
agglomerated in logs, briquettes, pellets or similar forms
Wood charcoal (including shell
or nut charcoal), whether or
Nil
not agglomerated
Wood in the rough, whether
Nil
or not stripped of bark or
sapwood, or roughly squared
Hoopwood; split poles; piles,
pickets and stakes of wood,
pointed
but
not
sawn
lengthwise; wooden sticks,
roughly trimmed but not
Nil
turned, bent or otherwise
worked, suitable for the
manufacture of walking sticks,
umbrellas, tool handles or the
like; chipwood and the like
Nil
Wood wool; wood flour
Railway or tramway sleepers
Nil
(crossties) of wood
66
(6)
Nil
Nil
Nil
Nil
Nil
Nil
Nil
207.2
Tariff Item
Unit
(1)
(2)
(3)
4407
4408
4409
440901
440999
4410
4411
4412
441201
441299
4413
4414
Wood sawn or chipped

lengthwise, sliced or peeled,
whether or not planed, sanded
or endjointed, of a thickness
exceeding 6 mm
Sheets
for
veneering
(including those obtained by
slicing laminated wood), for
plywood or for similar
laminated wood and other
wood, sawn lengthwise, sliced
or peeled, whether or not
planed, sanded, spliced or endjointed, of a thickness not
exceeding 6 mm
Wood (including strips and
friezes for parquet flooring,
not assembled) continuously
shaped (tongued, grooved,
rebated, chamfered, v-jointed,
beaded, moulded, rounded or
the like) along any of its edges
or faces, whether or not
planed, sanded or end-jointed
Parquet
Others
Particle
board,
oriented
strand board (OSB) and
similar board (for example
wafer board) of wood or other
ligneous materials, whether or
not agglomerated with resins
or other organic binding
substances
Fibreboard of wood or other
ligneous materials, whether or
not bonded with resins or
other organic substances
Plywood, veneered panels and
similar laminated wood
Plywood
Others
Densified wood, in blocks,
plates, strips or profile shapes
Wooden frames for paintings,
photographs,
mirrors
or
similar objects
Kg
67

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
Nil
Nil
1%
0.15%
1.9%
Nil
1.9%
Nil
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
5%
33
1.9%
(7)
12.5
Tariff Item
Unit
(1)
(2)
(3)
4415
4416
4417
4418
4419
4420
4421
442101
442199
45
Packing cases, boxes, crates,

drums and similar packings,
of wood; cable-drums of
wood; pallets, Box pallets and
other load boards, of wood;
pallet collars of wood
Casks, barrels, vats, tubs and
other coopers products and
parts thereof, of wood,
including staves
Tools, tool bodies, tool
handles, broom or brush
bodies and handles, of wood;
boot or shoe lasts and trees, of
wood
Builders
joinery
and
carpentry of wood, including
cellular
wood
panels,
assembled flooring panels,
Shingles and shakes
Tableware and kitchenware,
of wood
Wood marquetry and inlaid
wood; caskets and cases for
jewellery or cutlery, and
similar articles, of wood;
statuettes
and
other
ornaments, of wood; wooden
articles of furniture not falling
in chapter 94
Other articles of wood
Handicraft/Artware of wood
Others

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
(7)
Kg
5%
33
1.9%
12.5
Kg
5%
33
1.9%
12.5
33
1.9%
1.9%
12.5
Kg
5%
1.9%
CHAPTER 45
CORK AND ARTICLES OF

CORK
Nil
Nil
CHAPTER 46
MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKET-WARE
AND WICKERWORK
Plaints and similar products
of plating materials, whether
or not assembled into strips;
plaiting materisls, plaits and
similar products of plaiting
4601
materials, bound togatger in
parallel strand or woven, in
sheet from, whether or not
being finished articles (for
exemple,
mats,
matting,
screens)
460101
Polypropylene Mats
Kg
7%
17
1.9%
4.6
68
Tariff Item
Unit
(1)
(2)
(3)
460199
Others
Basketwork, wickerwork and
othert articles, made directly
to shape from plaiting
materials or made up from
goods of heading 4601; articles
of loofah
4602

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
Nil
Nil
Nil
Nil
Nil
Nil
(7)
CHAPTER 47
47
PULP OF WOOD OR OF
OTHER
FIBROUS
CELLULOSIC MATERIAL;
RECOVERED (WASTE AND
SCRAP)
PAPER
OR
PAPERBOARD
CHAPTER 48
PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD
Nil
Nil
4801
Newsprint, in rolls or sheets
Uncoated
paper
and
paperboard, of a kind used for
writing, printing or other
graphic purposes, and non
perforated punch card and
1.9%
1.9%
4802
punch tape paper , in rolls or
rectangular (including square)
sheets of any size, other than
paper of heading 4801 or
4803; hand-made paper and
paperboard
Toilet or facial tissue stock,
towel or napkin stock and
similar paper of a kind used
for household or sanitary
purposes, cellulose wadding
4803
and webs of cellulose fibres,
whether or not creped,
crinkled,
embossed,
perforated, surface-coloured,
surface-decorated or printed,
in rolls or sheets
Tissue paper rolls whether or
480301
not interleaved (multiply) and
Kg
6.2%
6
1.9%
1.8
facial tissue paper
480399
Others
1.9%
1.9%
Uncoated Kraft Paper And
Paper-Board, In Rolls Or
1.9%
1.9%
4804
Sheets, Other Than That Of
Heading 4802 Or 4803
Other uncoated paper and
paperboard, in rolls or sheets,
1.9%
1.9%
4805
not further worked or
processed than as specified in
Note 3 to this Chapter
69
Tariff Item
Unit
(1)
(2)
(3)
4806
4807
4808
4809
4810
4811
4812
Vegetable
parchment,
greaseproof papers, tracing
papers and glassine and other
glazed
transparent
or
translucent papers, in rolls or
sheets
Composite
paper
and
paperboard (made by sticking
flat layers of paper or
paperboard together with an
adhesive), not surface-coated
or impregnated, whether or
not internally reinforced, in
rolls or sheets
Paper
and
paperboard,
corrugated (with or without
glued flat surface sheets),
creped, crinkled, embossed or
perforated, in rolls or sheets,
other than paper of the kind
described in heading 4803
Carbon paper, self-copy paper
and other copying or transfer
papers (including coated or
impregnated
paper
for
duplicator stencils or offset
plates), whether or not
printed, in rolls or sheets
Paper and paperboard, coated
on one or both sides with
kaolin (China clay) or other
inorganic substances, with or
without a binder, and with no
other coating, whether or not
surface coloured, surfacedecorated or printed, in rolls
or rectangular (including
square) sheets, of any size
Paper, paperboard, cellulose
wadding and webs of cellulose
fibres, coated, impregnated,
covered,
surfacecoloured,
surface-decorated or printed,
in rolls or rectangular
(including square) sheets, of
any size, other than goods of
the kind described in heading
4803, 4809 or 4810
Filter blocks, slabs and plates,
of paper pulp
70

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
(7)
Tariff Item
Unit
(1)
(2)
(3)
4813
4814
4815
4816
4817
481701
481702
481799
4818
Cigarette paper, whether or

not cut to size or in the form
of booklets or tubes
Wallpaper and similar wall
coverings;
window
transparencies of paper
Deleted
Carbon-paper,
self-copy
paper and other copying or
transfer papers (other than
those of heading 4809),
duplicator stencils and offset
plates, of paper, whether or
not put up in boxes
Envelopes, letter cards, plain
postcards and correspondence
cards, of paper or paperboard; boxes, pouches, wallets
and writing compendiums, of
paper
or
paperboard,
containing an assortment of
paper stationery
Postal/ Non-Postal Stationeries
such as various type and size of
Plain/Printed
Envelopes,
Window/Airmail
Envelopes/
Canvas Coated Products not
elsewhere specified
Envelopes, letter cards, plain
post cards and correspondence
cards
Others
Toilet paper and similar
paper, cellulose wadding or
webs of cellulose fibres, of a
kind used for household or
sanitary purposes, in rolls of a
width not exceeding 36 cm, or
cut to size or shape;
handkerchiefs,
cleansing
tissues, towels, table cloths,
serviettes, bed sheets and
similar household, sanitary or
hospital articles, articles of
apparel
and
clothing
accessories, of paper pulp,
paper, cellulose wadding or
webs of cellulose fibres

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
(7)
Kg
7%
1.9%
1.4
Kg
7%
1.9%
1.4
71
1.9%
1.9%
1.9%
1.9%
Tariff Item
Unit
(1)
(2)
(3)
4819
4820
482001
482002
482003
482004
482005
Cartons, boxes, cases, bags

and other packing containers,
of
paper,
paperboard,
cellulose wadding or webs of
cellulose fibres; box files,
letter trays, and similar
articles,
of
paper
or
paperboard of a kind used in
offices, shops or the like
Registers, account books, note
books, order books, receipt
books,
letter
pads,
memorandum pads, diaries
and similar articles, excise
books, blotting-pads, binders
(loose-leaf or other), folders,
file covers, manifold business
forms, interleaved carbon sets
and
other
articles
of
stationery, of paper or
paperboard;
albums
for
samples or for collections and
book covers, of paper or
paperboard
Ruled/ Un-ruled/ Printed with
Soft/ Hard Cover with PVC/
BOPP
jacket/
Laminated
Stationery items like Exercise
Book/
Diary/
Notebook/
Register/ Writing Pad/ Drawing
Book
Registers, accounts books, note
books, letter pads, memorandum
pads, diaries, exercise books,
made of printing/writing paper
or of cream wove paper
made of maplitho paper or of
M.G. tissue paper or of art
paper/board
made of grey/pulp/straw/mill
board
File folders/file folders with zips
and clips

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
1.9%
(6)
(7)
1.9%
Kg
6.7%
7.2
1.9%
2.0
Kg
6.7%
6.6
1.9%
1.9
Kg
6.7%
1.9%
1.7
Kg
6.7%
1.9%
1.1
Kg
6.7%
7.2
1.9%
72
Tariff Item
Unit
(1)
(2)
(3)
482006
482007
482099
4821
4822
4823
482301
482302
482399
Registers, books, diaries, with

leather cover with dimensions
on each side measuring more
than six inches
Registers, books, diaries, with
leather cover with dimension of
at least one side equal to or less
than six inches
Others
Paper or paperboard labels of
all kinds, whether or not
printed
Bobbins, spools, cops and
similar supports of paper
pulp, paper or paperboard
(whether or not perforated or
hardened)
Other paper, paperboard,
cellulose wadding and webs of
cellulose fibres, cut to size or
shape; other articles of paper
pulp, paper, paperboard,
cellulose wadding or webs of
cellulose fibres
Single
Side
Decorative
Laminates with barrier paper
Decorative handicraft articles
made of papier-mache
Others

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
(7)
Piece
6.7%
49
1.9%
13.9
Piece
6.7%
24.5
1.9%
6.9
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
Kg
6.3%
1.9%
2.4
Kg
5%
50
1.5%
15
1.9%
1.9%
CHAPTER 49
PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRODUCTS OF THE PRINTING INDUSTRY;
MANUSCRIPTS, TYPESCRIPTS AND PLANS
Printed books, brochures,
leaflets and similar printed
4901
matter, whether or not in
single sheets
Single/ Multi Colour Printed
Books with/ without Soft/ Hard,
490101
Kg
7%
13
1.9%
3.5
PVC/ BOPP Laminated Jacket
Cover
Books all sorts, other than those
made of
newsprint and
490102
excluding educational books
Kg
7%
13
1.9%
3.5
made out of duty paid
writing /printing paper
490199
Others
1.9%
1.9%
Newspapers, journals and
periodicals, whether or not
4902
illustrated
or
containing
advertising material
Periodicals/ Magazines other
490201
Kg
6.7%
11
1.9%
3.1
than those made of newsprint
73
Tariff Item
Unit
(1)
(2)
(3)
490299
Others
Children's picture, drawing or
colouring books
Music,
printed
or
in
manuscript, whether or not
bound or illustrated
Maps and hydrographic or
similar charts of all kinds,
including atlases, wall maps,
topographical
plans
and
globes, printed
Printed maps and hydrographic
or similar charts of all kinds
(including atlases, wall maps,
topographical plans) made of
printing/writing paper or of
cream wove paper or of
maplitho paper or or M.G. tissue
paper or of art paper/board or of
grey/pulp/straw/mill board
Printed postcard and / or
greeting cards made from art
paper/art board
Others
Plans and drawings for
architectural,
engineering,
industrial,
commercial,
topographical
or
similar
purposes, being originals
drawn by hand; hand-written
texts;
photographic
reproductions on sensitised
paper and carbon copies of
the foregoing
Unused postage, revenue or
similar stamps of current or
new issue in the country in
which they have, or will have,
a recognized face value;
stamp-impressed paper; banknotes; cheque forms; stock,
share or bond certificates and
similar documents of title
Transfers (decalcomanias)
Printed
or
illustrated
postcards;
printed
cards
bearing personal greetings,
messages or announcements,
whether or not illustrated,
with or without envelopes or
trimmings
4903
4904
4905
490501
490502
490599
4906
4907
4908
4909

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
(7)
Kg
6.7%
11
1.9%
3.1
Kg
6.7%
11
1.9%
3.1
74
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
Tariff Item
Unit
(1)
(2)
(3)
4910
4911
Calendars of any kind,

printed, including calendar
blocks
Other
printed
matter,
including printed pictures and
photographs

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
1.9%
1.9%
1.9%
1.9%
(7)
CHAPTER 50
SILK
5001
5002
5003
5004
5005
5006
500601
500699
5007
500701
500702
500703
500704
500799
Silk-worm cocoons suitable

for reeling
Raw silk (not thrown)
Silk waste (including cocoons
unsuitable for reeling, yarn
waste and garnetted stock)
Silk yarn (other than yarn
spun from silk waste) not put
up for retail sale
Yarn spun from silk waste,
not put up for retail sale
Silk yarn and yarn spun from
silk waste, put up for retail
sale; silk-worm gut
Silk yarn (other than yarn spun
from silk waste)
Others
Woven fabrics of silk or of silk
waste
Silk Fabrics, containing 85% or
more by weight of silk or of silk
waste other than noil silk
Fabrics of noil silk
Sarees, with or without blouse
piece, containing 85% or more
by weight of silk or of silk
waste other than noil silk
Other sarees, with or without
blouse piece
Others
1%
0.15%
1%
0.15%
1%
0.15%
Kg
8%
300
7%
262.5
Kg
8%
60
7%
52.5
Kg
8%
300
7%
262.5
Kg
8%
60
7%
52.5
Kg
8%
690
7%
603.8
Kg
8%
148
7%
129.5
Kg
8%
690
7%
603.8
Kg
7.1%
385
3.5%
189.8
Kg
8%
90
7%
CHAPTER 51
WOOL, FINE OR COARSE ANIMAL HAIR, HORSEHAIR YARN AND WOVEN FABRICS
1%
0.15%
5101
Wool, not carded or combed
Fine or coarse animal hair, not
1%
0.15%
5102
carded or combed
Waste of wool or of fine or
coarse animal hair, including
1%
0.15%
5103
yarn waste but excluding
garnetted stock
Garnetted stock of wool or of
1%
0.15%
5104
fine or coarse animal hair
75
78.8

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Unit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Kg
4.6%
1.9%
36
3.5%
1.9%
27.4
Kg
5%
75
4.1%
61.5
Kg
5.5%
86
4.1%
64.1
Kg
5%
50
4.1%
41
Kg
5.5%
59
4.1%
44.0
Kg
5%
57
4.1%
46.7
Kg
5.5%
65
4.1%
48.5
Kg
Kg
5%
5.5%
28
40
4.1%
4.1%
23
29.8
Kg
5%
75
4.1%
61.5
Kg
5.5%
86
4.1%
64.1
Kg
5%
50
4.1%
41
Kg
5.5%
59
4.1%
44
Kg
5%
57
4.1%
46.7
Kg
5.5%
65
4.1%
48.5
Kg
Kg
5%
5.5%
28
40
4.1%
4.1%
23
29.8
5105
510501
510599
5106
510601
510602
510603
510604
510605
510606
510698
510699
5107
510701
510702
510703
510704
510705
510706
510798
510799
Wool and fine or coarse

animal hair, carded or combed
(including combed wool in
fragments)
Wool tops
Others
Yarn of carded wool, not put
up for retail sale
Containing 85% or more by
weight of wool, grey - weaving
quality
weight of wool, dyed - weaving
quality
weight of wool, grey -Hosiery/
knitting quality
weight of wool, dyed -Hosiery/
knitting quality
Woollen-MMF blended yarn,
grey ( MMF content less than
50% by weight)
dyed ( MMF content less than
50% by weight)
Others (Grey)
Others (Dyed)
Yarn of combed wool, not put
up for retail sale
weight of wool, grey - weaving
quality
weight of wool, dyed - weaving
quality
weight of wool, grey -Hosiery/
knitting quality
weight of wool, dyed -Hosiery/
knitting quality
grey ( MMF content less than
50% by weight)
dyed ( MMF content less than
50% by weight)
Others (Grey)
Others (Dyed)
76

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Unit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Kg
Kg
5%
5.5%
57
65
4.1%
4.1%
46.7
48.5
Kg
Kg
5%
5.5%
57
65
4.1%
4.1%
46.7
48.5
Kg
Kg
5%
5.5%
28
40
4.1%
4.1%
23
29.8
Kg
5%
86
3.5%
60.2
Kg
5.5%
127
3.5%
80.8
Kg
Kg
5%
5.5%
77
98
2.9%
2.9%
44.7
51.7
Kg
5%
86
3.5%
60.2
Kg
5.5%
127
3.5%
80.8
Kg
Kg
5%
5.5%
77
98
2.9%
2.9%
44.7
51.7
Kg
4%
Kg
4.5%
CHAPTER 52
COTTON
1%
32
50
2.9%
2.9%
23.2
32.2
5108
510801
510802
5109
510901
510902
5110
511001
511002
5111
511101
511102
511198
511199
5112
511201
511202
511298
511299
5113
511301
511302
5201
5202
5203
5204
Yarn of fine animal hair

(carded or combed), not put
up for retail sale
Grey
Dyed
Yarn of wool or fine animal
hair, put up for retail sale
Grey
Dyed
Yarn of coarse animal hair or
of
horse-hair
(including
gimped
horsehair
yarn),
whether or not put up for
retail sale
Grey
Dyed
Woven fabrics of carded wool
or of carded fine animal hair
weight of wool or of fine animal
hair, grey
hair, dyed
Others (Grey)
Others (Dyed)
Woven fabrics of combed wool
or of combed fine animal hair
hair, grey
hair, dyed
Others (Grey)
Others (Dyed)
Woven fabrics of coarse
animal hair or of horse hair
Grey
Dyed
Cotton, not carded or combed

Cotton waste (including yarn
waste and garnetted stock)
Cotton, carded or combed
Cotton sewing thread, whether
or not put up for retail sale
Kg
77
0.15%
1%
0.15%
1%
0.15%
3.3%
15
1.2%
5.5

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Unit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Kg
3%
11.5
1.2%
4.6
Kg
2.7%
17.6
1.2%
7.8
Kg
Kg
2.5%
3.6%
25.6
19.3
1.2%
1.2%
12.3
6.4
Kg
3.2%
25.2
1.2%
9.5
Kg
3%
31.7
1.2%
12.7
Kg
4.5%
14
1.4%
4.4
Kg
3%
11.5
1.2%
4.6
Kg
2.7%
17.6
1.2%
7.8
Kg
Kg
2.5%
3.6%
25.6
19.3
1.2%
1.2%
12.3
6.4
Kg
3.2%
25.2
1.2%
9.5
Kg
3%
31.7
1.2%
12.7
Kg
3%
11.5
1.2%
4.6
Kg
2.7%
17.6
1.2%
7.8
Kg
Kg
2.5%
3.6%
25.6
19.3
1.2%
1.2%
12.3
6.4
Kg
3.2%
25.2
1.2%
9.5
Kg
3%
31.7
1.2%
12.7
Kg
Kg
Kg
Kg
4.3%
5%
5%
5%
40
48
48
48
1.4%
1.6%
1.6%
1.6%
13.0
15.4
15.4
15.4
Kg
7.3%
70
2%
19.2
Kg
5%
42
1.6%
13.4
5205
520501
520502
520503
520504
520505
520506
520507
5206
520601
520602
520603
520604
520605
520606
5207
520701
520702
520703
520704
520705
520706
5208
520801
520802
520803
520804
520805
520806
Cotton yarn (other than

sewing thread), containing
85% or more by weight of
cotton, not put up for retail
sale
Grey, of less than 50 counts
Grey, of 50 or more but less
than 100 counts
Grey, of 100 or more counts
Dyed, of less than 50 counts
Dyed, of 50 or more but less
than 100 counts
Dyed, of 100 or more counts
Core spun containing 3% or
more by weight of spandex/
lycra/elastane
sewing thread), containing less
than 85% by weight of cotton,
not put up for retail sale
than 100 counts
than 100 counts
sewing thread) put up for
retail sale
than 100 counts
than 100 counts
Woven fabrics of cotton,
containing 85% or more by
weight of cotton, weighing not
more than 200 g/m2
Grey
Dyed
Lungis
Real Madras Handkerchiefs
piece
Grey fabrics containing 1% or
78

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Unit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Kg
5.5%
54
1.6%
15.7
Kg
Kg
Kg
Kg
Kg
4.3%
5%
5%
5%
5.5%
19
34
34
34
29
1.4%
1.6%
1.6%
1.6%
1.8%
6.2
10.9
10.9
10.9
9.5
Kg
6%
34
1.9%
10.8
Kg
6%
34
1.9%
10.8
Kg
7.3%
70
2%
19.2
Kg
5%
28
1.6%
9.0
Kg
5.5%
35
1.6%
10.2
Kg
7%
50
1.9%
13.6
Kg
Kg
5%
5.5%
42
54
1.6%
1.6%
13.4
15.7
Kg
7.3%
70
2%
19.2
Kg
Kg
5%
5.5%
28
31
1.6%
1.6%
9.0
9.0
Kg
6%
34
1.9%
10.8
Kg
7.3%
70
2%
19.2
520807
5209
520901
520902
520903
520904
520905
520906
520907
520908
520909
520910
520911
5210
521001
521002
521003
5211
521101
521102
521103
521104
lycra/elastane
Dyed fabrics containing 1% or
lycra/elastane
weight of cotton, weighing
more than 200 g/m2
Grey
Dyed
Lungis
Real Madras Handkerchiefs
Denim fabrics
Denim fabrics containing 1% or
lycra/elastane
Denim fabrics blended with
MMF
piece
Grey fabrics containing 1% or
lycra/ elastane
Dyed fabrics containing 1% or
lycra/ elastane
Flame retardant fabric (treated
with
organic
phosphorus
compound)
weight of cotton, mixed mainly
or solely with man-made
fibres, weighing not more than
200 g/m2
Grey
Dyed
piece
weight of cotton, mixed mainly
or solely with man-made
fibres, weighing more than 200
g/m2
Grey
Dyed
Denim fabrics blended with
MMF
piece
79
Tariff Item
Unit
(1)
(2)
(3)
5212
521201
521202
Other woven fabrics of cotton

Grey
Dyed

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
(7)
Kg
4.3%
19
1.4%
6.2
Kg
5%
34
1.6%
10.9
CHAPTER 53
OTHER VEGETABLE TEXTILE FIBRES; PAPER YARN AND WOVEN FABRICS OF PAPER YARN
Flax, raw or processed but not
spun; flax tow and waste
1%
0.15%
5301
(including yarn waste and
garnetted stock)
True hemp (Cannabis sativa
L), raw or processed but not
1%
0.15%
5302
spun; tow and waste of true
hemp (including yarn waste
and garnetted stock)
Jute and other textile bast
fibres (excluding flax, true
hemp and ramie), raw or
1%
0.15%
5303
processed but not spun; tow
and waste of these fibres
(including yarn waste and
garnetted stock)
5304
Omitted
Coconut, abaca (Manila hemp
or Musa textilis Nee), ramie
and other vegetable textile
fibres, not elsewhere specified
1%
0.15%
5305
or included, raw or processed
but not spun; tow, noils and
waste of these fibres (including
yarn waste and garnetted
stock)
5306
Flax yarn
530601
Grey
Kg
2.7%
17.6
1.2%
7.8
530602
Dyed
Kg
3.6%
19.3
1.2%
6.4
Yarn of jute or of other textile
1.9%
1.9%
5307
bast fibres of heading 5303
Yarn of other vegetable textile
1.9%
1.9%
5308
fibres; paper yarn
5309
Woven fabrics of flax
530901
Grey
Kg
4.3%
40
1.4%
13.0
530902
Dyed
Kg
5%
48
1.6%
15.4
Woven fabrics of jute or of
5310
other textile base fibres of
heading 5303
Woven fabric of jute other than
531001
Kg
5%
8
1.9%
3
sacking cloth
531099
Others (including sacking cloth)
Kg
5%
8
1.9%
3
Woven fabrics of other
Kg
5%
8
1.9%
3
5311
vegetable textile fibres; woven
fabrics of paper yarn
CHAPTER 54
80
Tariff Item
Unit
(1)
(2)
(3)
5401
5402
540201
540202
540203
540204
540205
540206
540207
540208
540209
540299
5403

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
MAN-MADE FILAMENTS
Sewing thread of man-made
Kg
10.9%
filaments, whether or not put
up for retail sale
Synthetic filament yarn (other
than sewing thread), not put up
for retail sale, including
synthetic monofilament of less
than 67 decitex
Polyester
texturised/twisted yarn (Grey),
manufactured from the Terminal
Excise Duty paid filament yarn
procured from outside, by a
Kg
10.9%
manufacturer who does not have
the facilities in his factory
(including plant and equipment)
for the manufacture of filament
yarns of Chapter 54
Polyester texturised/twisted yarn
(Dyed) manufactured from the
Terminal Excise Duty paid
filament yarn procured from
outside, by a manufacturer who
Kg
11.9%
does not have the facilities in his
factory (including plant and
equipment) for the manufacture
of filament yarns of Chapter 54
Polyester Filament Yarn
1.9%
Polyester Texturised/POY Dyed/
1.9%
Undyed Filament Yarn
Polyester/Cotton blended yarn
(polyester content not less than
1.9%
50% by weight)
Acrylic Yarn (Acrylic content
1.9%
100%)
Nylon filament yarn including
1.9%
crimped twisted and Dyed
Nylon Tyre Yarn
1.9%
Polyester-Woollen
yarn
(Polyester content not less than
1.9%
55% by weight)
Others
1.9%
Artificial filament yarn (other
than sewing thread), not put
1.9%
for retail sale, including
artificial mono filament of less
than 67 decitex
81
(5)
(6)
(7)
20
1.9%
3.5
20
1.9%
3.5
31
1.9%
4.9
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
Tariff Item
Unit
(1)
(2)
(3)
5404
5405
5406
5407
540701
540702
540703
540704
540705
540706
540707
540708
Synthetic monofilament of 67
decitex or more and of which
no cross-sectional dimension
exceeds 1 mm; strip and the
like (for example, artificial
straw) of synthetic textile
materials of an apparent width
not exceeding 5 mm
Artificial monofilament of 67
decitex or more and of which
no cross-sectional dimension
exceeds 1 mm; strip and the
like (for example, artificial
straw) of artificial textile
materials of an apparent width
not exceeding 5 mm
Man-made
filament
yarn
(other than sewing thread), put
up for retail sale
Woven fabrics of synthetic
filament yarn, including woven
fabrics
obtained
from
materials of heading 5404
Woven fabrics containing 85%
or more by weight of Synthetic
Filament Yarn (Grey)
or more by weight of Synthetic
Filament Yarn (Dyed)
or more by weight of Man-made
Filament Yarn and Man-made
Staple Fibre (Grey)
or more by weight of Man-made
Filament Yarn and Man-made
Staple Fibre (Dyed)
Woven fabrics containing less
than 85% by weight of Manmade Filament Yarn and/or
Man-made Staple Fibre (Grey)
than 85% by weight of Manmade Filament Yarn and/or
Man-made Staple Fibre (Dyed))
piece
Belting fabric made of polyester
filament yarn weighing more
than 300 g/m2

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
(7)
Kg
7.2%
36
1.9%
9.5
Kg
7.9%
45
1.9%
10.8
Kg
7.7%
37
1.9%
9.1
Kg
8.4%
50
1.9%
11.3
Kg
6.7%
40
1.9%
11.3
Kg
7.4%
49
1.9%
12.6
Kg
9.3%
105
2.2%
24.8
Kg
11.5%
35
2.4%
7.3
82

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Unit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Kg
10%
51
2.4%
12.2
Kg
10%
64
2.4%
15.4
Kg
10%
106
2.4%
25.4
Kg
7.2%
36
1.9%
9.5
Kg
7.9%
45
1.9%
10.8
Kg
7.7%
37
1.9%
9.1
Kg
8.4%
50
1.9%
11.3
Kg
6.7%
40
1.9%
11.3
Kg
7.4%
49
1.9%
12.6
Kg
9.3%
105
2.2%
24.8
540709
540710
540711
5408
540801
540802
540803
540804
540805
540806
540807
5501
5502
5503
5504
5505
5506
Filtration fabric made of

polyester filament yarn
polypropylene filament yarn
polybutylene terephthalate (PBT)
filament yarn
Woven fabrics of artificial
filament yarn, including woven
fabrics
obtained
from
materials of heading 5405
or more by weight of artificial
filament yarn (Grey)
or more by weight of artificial
filament yarn (Dyed)
or more by weight of man-made
filament yarn and man-made
staple fibre (Grey)
or more by weight of man-made
filament yarn and man-made
staple fibre (Dyed)
than 85% by weight of manmade filament yarn and / or
man-made staple fibre (Grey)
than 85% by weight of manmade filament yarn and / or
man-made staple fibre (Dyed)
piece
CHAPTER 55
MAN MADE STAPLE FIBRES
1.9%
Synthetic filament tow
1.9%
Artificial filament tow
Synthetic staple fibres, not
1.9%
carded, combed or otherwise
processed for spinning
Artificial staple fibres, not
1.9%
carded, combed or otherwise
processed for spinning
Waste (including noils, yarn
1.9%
waste and garnetted stock) of
man-made fibres
Synthetic staple fibres, carded,
1.9%
combed or otherwise processed
for spinning
83
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
Tariff Item
Unit
(1)
(2)
(3)
5507
5508
5509
550901
550902
550903
550904
550905
550906
550998
550999
5510
551001
551002
551003
551004
551005
551006
551098
551099
5511
551101
551102
Artificial staple fibres, carded,

combed or otherwise processed
for spinning
Sewing thread of man-made
staple fibres, whether or not
put up for retail sale
Yarn (other than sewing
thread) of synthetic staple
fibres, not put up for retail sale
Yarn containing 85% or more by
weight of MMF (Grey)
weight of MMF (Dyed)
Other yarn, mixed mainly or
solely with cotton (Grey)
solely with cotton (Dyed)
solely with Wool or fine animal
hair (Grey)
hair (Dyed)
Other (Grey)
Other (Dyed)
thread) of artificial staple
fibres, not put up for retail sale
hair (Grey)
hair (Dyed)
Other (Grey)
Other (Dyed)
thread) of man-made staple
fibres, put up for retail sale

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
1.9%
(6)
(7)
1.9%
Kg
10%
26
1.9%
4.9
Kg
10%
26
1.9%
4.9
Kg
10.9%
30
1.9%
5.2
Kg
7.6%
19
1.9%
4.8
Kg
8.5%
23
1.9%
5.1
Kg
8.1%
32
1.9%
7.5
Kg
8.9%
40
1.9%
8.5
Kg
Kg
7.1%
7.9%
19
23
1.9%
1.9%
5.1
5.5
Kg
10%
34
1.9%
6.5
Kg
10.5%
41
1.9%
7.4
Kg
7.4%
21
1.9%
5.4
Kg
7.9%
23
1.9%
5.5
Kg
7.9%
32
1.9%
7.7
Kg
8.4%
40
1.9%
9.0
Kg
Kg
7.1%
7.9%
19
23
1.9%
1.9%
5.1
5.5
Kg
10%
26
1.9%
4.9
Kg
10.9%
30
1.9%
5.2
84

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Unit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Kg
7.6%
19
1.9%
4.8
Kg
8.5%
23
1.9%
5.1
Kg
8.1%
32
1.9%
7.5
Kg
8.9%
40
1.9%
8.5
Kg
Kg
7.1%
7.9%
19
23
1.9%
1.9%
5.1
5.5
Kg
Kg
7.9%
8.4%
47
56
1.9%
1.9%
11.3
12.7
Kg
Kg
6.6%
7.1%
45
51
1.9%
1.9%
13.0
13.6
Kg
Kg
6.6%
7.1%
45
51
1.9%
1.9%
13.0
13.6
Kg
7.9%
47
1.9%
11.3
Kg
8.4%
56
1.9%
12.7
Kg
7.3%
42
1.9%
10.9
Kg
7.8%
47
1.9%
11.4
551103
551104
551105
551106
551198
551199
5512
551201
551202
5513
551301
551302
5514
551401
551402
5515
551501
551502
551503
551504
5516

hair (Grey)
hair (Dyed)
Other (Grey)
Other (Dyed)
staple fibres, containing 85%
or more by weight of synthetic
staple fibres
Grey
Dyed
staple fibres, containing less
than 85% by weight of such
fibres, mixed mainly or solely
with cotton, of a weight not
exceeding 170g/m2
Grey
Dyed
staple fibres, containing less
than 85% by weight of such
fibres, mixed mainly or solely
with cotton, of a weight
exceeding 170 g/m2
Grey
Dyed
Other woven fabrics of
synthetic staple fibres
weight of Synthetic Staple Fibre
(Grey)
(Dyed)
Containing less than 85% by
(Grey)
(Dyed)
Woven fabrics of artificial
staple fibres
85

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Unit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Kg
7.3%
49
1.9%
12.8
Kg
7.8%
58
1.9%
14.1
Kg
7.3%
42
1.9%
10.9
Kg
7.8%
47
1.9%
11.4
551601
551602
551603
551604
5601
560101
560102
560103
560104
5602
560201
560202
560203
5603
560301
560302
560303
5604
5605
5606

weight of Artificial Staple Fibre
(Grey)
(Dyed)
(Grey)
(Dyed)
CHAPTER 56
WADDING, FELT AND NON-WOVEN; SPECIAL YARNS;
TWINE, CORDAGE, ROPES AND CABLES AND ARTICLES THEREOF
Wadding of textile materials
and articles thereof; textile
fibres, not exceeding 5 mm in
length (flock), textile dust and
mill neps
Of Wool
Kg
5%
75
4.1%
Of MMF
Kg
8.1%
32
1.9%
Of Cotton or other
Kg
3%
11.5
1.2%
Acetate Cigarette filter Rods
1.9%
1.9%
Felt,
whether
or
not
impregnated, coated, covered
or laminated
Of Wool
Kg
5%
75
4.1%
Of MMF
Kg
8.1%
32
1.9%
Of Cotton or other
Kg
3%
11.5
1.2%
Nonwovens, whether or not
or laminated
Of Wool
Kg
5%
75
4.1%
Of MMF
Kg
8.1%
32
1.9%
Of Cotton or other
Kg
3%
11.5
1.2%
Rubber thread and cord,
textile covered; textile yarn,
and strip and the like of
Kg
6.8%
20
1.9%
heading
5404 or
5405,
or sheathed with rubber or
plastics
Metallised yarn, whether or
not gimped, being textile yarn,
or strip or the like of heading
1.9%
1.9%
5404 or 5405, combined with
metal in the form of thread,
strip or powder or covered
with metal
Gimped yarn, and strip and
the like of heading 5404 or
86
61.5
7.5
4.6
61.5
7.5
4.6
61.5
7.5
4.6
5.6

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Unit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Kg
Kg
Kg
5%
8.1%
3%
75
32
11.5
4.1%
1.9%
1.2%
61.5
7.5
4.6
Kg
Kg
Kg
Kg
8.1%
8.1%
7.9%
3%
32
32
25
11.5
1.9%
1.9%
1.9%
1.2%
7.5
7.5
6.0
4.6
Kg
Kg
Kg
Kg
Kg
8.1%
12%
8.1%
7.9%
3%
32
64
32
25
11.5
1.9%
3.6%
1.9%
1.9%
1.2%
7.5
19.2
7.5
6.0
4.6
Kg
3%
11.5
1.2%
4.6
3.7%
291.2
3.7%
448.4
8.9%
1.9%
1.9%
2892.9
135.9
15.2
3.7%
124.7
560601
560602
560603
5607
560701
560702
560703
560799
5608
560801
560802
560803
560804
560899
5609
5701
570101
570102
570103
570104
570199
5702
570201
5405, gimped (other than those

of heading 5605 and gimped
horsehair yarn); chenille yarn
(including flock chenille yarn);
loop wale-yarn
Of Wool
Of MMF
Of Cotton or other
Twine, cordage, ropes and
cables, whether or not plaited
or braided and whether or not
or sheathed with rubber or
plastics
Polyamide tyre cord twine
Others of MMF
Others of plastic materials
Others
Knotted netting of twine,
cordage or rope; made up
fishing nets and other made up
nets, of textile materials
Polyamide tyre cord twine
Fishing nets
Others of MMF
Others of plastic materials
Others
Articles of yarn, strip or the
like of heading 5404 or 5405,
twine, cordage, rope or cables,
included
CHAPTER 57
CARPETS AND OTHER TEXTILE FLOOR COVERINGS
Carpets and other textile floor
coverings, knotted, whether or
not made up
Of Wool or fine animal hair
Sq. Mtrs.
9.2%
724
containing 15% or more by Sq. Mtrs.
9.2%
1115
weight of silk
Of Silk
Sq. Mtrs.
10.7%
3478
Of Man Made Fibres
Sq. Mtrs.
8.6%
615
Of Others
Sq. Mtrs.
5%
40
coverings, woven, not tufted or
flocked, whether or not made
up,
including
"Kelem",
"Schumacks", "Karamanie"
and similar hand-woven rugs
Sq. Mtrs.
9.2%
310
87

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Unit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
570202
570203
570204
570205
570206
570299
Of Silk
Of Man Made Fibres
Of Cotton
Of Jute
Of Coir
Of Others
coverings, tufted, whether or
not made up
weight of silk
Of Man Made Fibres
Of Cotton
Of Jute
Of Coir
Of Others
coverings, of felt, not tufted or
flocked, whether or not made
up
Of Man Made Fibres
Of Others
Other carpets and other textile
floor coverings, whether or not
made up
Of Cotton
Of Man Made Fibres
Of Jute
Of Coir
Of Others
Sq. Mtrs.
Sq. Mtrs.
Sq. Mtrs.
Sq. Mtrs.
Sq. Mtrs.
Sq. Mtrs.
10.7%
8.6%
8%
5%
5%
5%
1330
254
65
50
50
40
8.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1106.3
56.1
15.4
19
19
15.2
Sq. Mtrs.
9.2%
283
3%
92.3
Sq. Mtrs.
9.2%
455
3%
148.4
Sq. Mtrs.
Sq. Mtrs.
Sq. Mtrs.
Sq. Mtrs.
Sq. Mtrs.
8.6%
8%
5%
5%
5%
254
65
50
50
40
1.9%
1.9%
1.9%
1.9%
1.9%
56.1
15.4
19
19
15.2
Sq. Mtrs.
Sq. Mtrs.
Sq. Mtrs.
9.2%
8.6%
5%
200
187
40
3%
1.9%
1.9%
65.2
41.3
15.2
Sq. Mtrs.
8%
65
1.9%
Sq. Mtrs.
9.2%
120
1.9%
Sq. Mtrs.
8.6%
84
1.9%
Sq. Mtrs.
5%
50
1.9%
Sq. Mtrs.
5%
50
1.9%
Sq. Mtrs.
5%
40
1.9%
CHAPTER 58
SPECIAL WOVEN FABRICS; TUFTED TEXTILE FABRICS; LACE;
TAPESTRIES; TRIMMINGS; EMBROIDERY
Woven pile fabrics and chenille
fabrics, other than fabrics of
Of Wool
Kg
5.5%
127
3.5%
Of Man Made Fibres
Kg
7.9%
45
1.9%
Of Cotton or Others
Kg
5%
34
1.6%
Terry towelling and similar
woven terry fabrics, other than
narrow fabrics of heading
Kg
5%
34
1.6%
5806; tufted textile fabrics,
other than products of heading
5703
Gauze, other than narrow
Kg
5%
34
1.6%
fabrics of heading 5806
15.4
24.8
18.6
19
19
15.2
5703
570301
570302
570303
570304
570305
570306
570399
5704
570401
570402
570499
5705
570501
570502
570503
570504
570505
570599
5801
580101
580102
580199
5802
5803
88
80.8
10.8
10.9
10.9
10.9

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Unit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Kg
5%
34
1.6%
10.9
Kg
5%
34
1.6%
10.9
Kg
Kg
7.9%
5%
45
34
1.9%
1.6%
10.8
10.9
Kg
5%
34
1.6%
10.9
Kg
5%
34
1.6%
10.9
5804
5805
5806
580601
580699
5807
5808
5809
5810
581001
581002
581003
581004
581099
5811
Tulles and other net fabrics,

not including woven, knitted or
crocheted fabrics; lace in the
piece, in strips or in motifs,
other than fabrics of heading
6002 to 6006
Hand-woven tapestries of the
type
gobelins, flanders,
aubusson, beauvais and the
like,
and
needle-worked
tapestries (for example, petit
point, cross-stitch), whether or
not made up
Narrow woven fabrics other
than goods of heading 5807;
narrow fabrics consisting of
warp without weft assembled
by means of an adhesive
(bolducs)
Of Man Made Fibres
Of Cotton or others
Labels, badges and similar
articles of textile materials, in
the piece, in strips or cut to
shape or size, not embroidered
Braids in the piece; ornamental
trimmings in the piece, without
embroidery, other than knitted
or crocheted; tassels, pompons
and similar articles
Woven fabrics of metal thread
and woven fabrics of metallised
yarn of heading 56 05, of a
kind used in apparel, as
furnishing fabrics or for
similar purposes, not elsewhere
Embroidery in the piece, in
strips or in motifs
Of Silk
Of MMF where Man-made
Staple Fibre and / or Man-made
Filament Yarn is 85% or more by
weight
Of MMF where Man-made
Staple Fibre and / or Man-made
Filament Yarn is less than 85%
but more than 50% by weight
Of flax/linen
Others
Quilted textile products in the
1.9%
1.9%
Per Kg of
Silk content
8%
690
7%
603.8
Kg
8.4%
100
1.9%
22.6
Kg
7.8%
85
1.9%
20.7
Kg
Kg
Kg
5%
5%
4.3%
80
50
19
1.6%
1.4%
1.4%
25.6
14.0
6.2
89
Tariff Item
Unit
(1)
(2)
(3)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
(7)
piece, composed of one or more

layers of textile materials
assembled with padding by
stitching or otherwise, other
than embroidery of heading
5810
5901
590101
590199
5902
590201
590299
5903
590301
590302
590303
5904
590401
590499
5905
590501
590599
5906
590601
590699
CHAPTER 59
IMPREGNATED, COATED, COVERED OR LAMINATED TEXTILE FABRICS;
TEXTILE ARTICLES OF A KIND SUITABLE FOR INDUSTRIAL USE
Textile fabrics coated with gum
or amylaceous substances, of a
kind used for the outer covers
of books or the like; tracing
cloth;
prepared
painting
canvas; buckram and similar
stiffened textile fabrics of a
kind used for hat foundations
Of MMF
Kg
7.9%
45
1.9%
Of Cotton or others
Kg
5%
34
1.6%
Tyre cord fabric of high
tenacity yarn of nylon or other
polyamides,
polyesters
or
viscose rayon
Nylon tyre cord fabric
1.9%
1.9%
Others (including rayon tyre cord
1.9%
1.9%
fabric, whether or not dipped)
Textile fabrics, impregnated,
coated, covered or laminated
with plastics, other than those
of heading 5902
Of MMF
Kg
7.9%
45
1.9%
Of Cotton or others
Kg
5%
34
1.6%
PVC leather cloth / foam leather
1.9%
1.9%
cloth
Linoleum, whether or not cut
to shape; floor coverings
consisting of a coating or
covering applied on a textile
backing, whether or not cut to
shape
Of MMF
Kg
7.9%
45
1.9%
Of Cotton or others
Kg
5%
34
1.6%
Textile wall coverings
Of MMF
Kg
7.9%
45
1.9%
Of Cotton or others
Kg
5%
34
1.6%
Rubberised textile fabrics,
other than those of heading
5902
Of MMF
Kg
7.9%
45
1.9%
Of Cotton or others
Kg
5%
34
1.6%
90
10.8
10.9
10.8
10.9
10.8
10.9
10.8
10.9
10.8
10.9

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Unit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Kg
Kg
7.9%
5%
45
34
1.9%
1.6%
10.8
10.9
Kg
Kg
7.9%
5%
45
34
1.9%
1.6%
10.8
10.9
Kg
Kg
7.9%
5%
45
34
1.9%
1.6%
10.8
10.9
Kg
Kg
7.9%
5%
45
34
1.9%
1.6%
10.8
10.9
45
34
1.9%
1.6%
10.8
10.9
86
36
45
19
28
3.5%
1.9%
1.9%
1.4%
1.6%
60.2
9.5
10.8
6.2
9.0
28
1.6%
9.0
31
1.6%
9.0
5907
590701
590799
5908
590801
590899
5909
590901
590999
5910
591001
591099
5911
591101
591199
6001
600101
600102
600103
600104
600105
600106
600107
Textile
fabrics
otherwise
impregnated,
coated
or
covered; painted canvas being
theatrical scenery, studio backcloths or the like
Of MMF
Of Cotton or others
Textile wicks, woven, plaited or
knitted, for lamps, stoves,
lighters, candles or the like;
incandescent gas mantles and
tubular knitted gas mantle
fabric therefor, whether or not
impregnated
Of MMF
Of Cotton or others
Textile hose piping and similar
textile tubing, with or without
lining, armour or accessories of
other materials
Of MMF
Of Cotton or others
Transmission or conveyor belts
or belting, of textile material,
whether or not impregnated,
coated, covered or laminated
with plastics, or reinforced
with metal or other material
Of MMF
Of Cotton or others
Textile products and articles,
for technical uses, specified in
Note 7 to this Chapter
Of MMF
Of Cotton or others
Kg
7.9%
Kg
5%
CHAPTER 60
KNITTED OR CROCHETED FABRICS
Pile fabrics, including "long
pile" fabrics and terry fabrics,
knitted or crocheted
Of Wool
Kg
5%
Of Man Made Fibres (Grey)
Kg
7.2%
Of Man Made Fibres (Dyed)
Kg
7.9%
Of Cotton (Grey)
Kg
4.3%
Of Cotton (Dyed)
Kg
5%
Of Cotton containing 1% or more
by weight of spandex/lycra/
Kg
5%
elastane (Grey)
Kg
5.5%
elastane (Dyed)
91

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Unit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Kg
6.6%
45
1.9%
13.0
Kg
7.1%
51
1.9%
13.6
Kg
5%
28
1.6%
9.0
Kg
5.5%
31
1.6%
9.0
Kg
4.3%
19
1.4%
6.2
Kg
Kg
Kg
Kg
Kg
5%
7.2%
7.9%
5%
5.5%
86
36
45
28
31
3.5%
1.9%
1.9%
1.6%
1.6%
60.2
9.5
10.8
9.0
9.0
Kg
6.6%
45
1.9%
13.0
Kg
7.1%
51
1.9%
13.6
Kg
5%
28
1.6%
9.0
Kg
5.5%
31
1.6%
9.0
Kg
7.9%
47
1.9%
11.3
Kg
8.4%
56
1.9%
12.7
Kg
6.2%
31
1.9%
9.5
Kg
6.7%
35
1.9%
9.9
Kg
7.3%
42
1.9%
10.9
600108
600109
600110
600111
600199
6002
600201
600202
600203
600204
600205
600206
600207
600208
600209
600210
600211
600212
600213
600214
Of Blend containing Cotton and

Man Made Fibre where MMF
predominates by weight (Grey)
predominates by weight (Dyed)
Man Made Fibre where Cotton
Of Others
Knitted or crocheted fabrics of
a width not exceeding 30 cm,
more of elastomeric yarn or
rubber thread, other than
Of Wool
Of Cotton (Grey)
Of Cotton (Dyed)
Of Man Made Fibres containing
spandex/lycra/ elastane (Grey)
spandex/lycra/ elastane (Dyed)
Of Cotton containing 5% or
lycra/ elastane (Grey)
lycra/elastane (Dyed)
predominates by weight and
92

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Unit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Kg
7.8%
47
1.9%
11.4
Kg
6.2%
31
1.9%
9.5
Kg
6.7%
35
1.9%
9.9
Kg
5%
28
1.6%
9.0
Kg
Kg
Kg
Kg
Kg
5%
7.2%
7.9%
4.3%
5%
86
36
45
19
28
3.5%
1.9%
1.9%
1.4%
1.6%
60.2
9.5
10.8
6.2
9.0
Kg
5%
28
1.6%
9.0
Kg
5.5%
31
1.6%
9.0
Kg
6.6%
45
1.9%
13.0
Kg
7.1%
51
1.9%
13.6
Kg
5%
28
1.6%
9.0
Kg
5.5%
31
1.6%
9.0
Kg
4.3%
19
1.4%
6.2
600215
600216
600217
600299
6003
600301
600302
600303
600304
600305
600306
600307
600308
600309
600310
600311
600399
weight
of
spandex/lycra/
elastane (Grey)
weight
of
spandex/lycra/
elastane (Dyed)
weight
of
spandex/lycra/
elastane (Grey)
weight
of
spandex/lycra/
elastane (Dyed)
Of Others
a width not exceeding 30 cm,
6001 or 6002
Of Wool
Of Cotton (Grey)
Of Cotton (Dyed)
elastane (Grey)
elastane (Dyed)
Of Others
93

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Unit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Kg
Kg
Kg
Kg
Kg
5%
7.2%
7.9%
5%
5.5%
86
36
45
28
31
3.5%
1.9%
1.9%
1.6%
1.6%
60.2
9.5
10.8
9.0
9.0
Kg
6.6%
45
1.9%
13.0
Kg
7.1%
51
1.9%
13.6
Kg
5%
28
1.6%
9.0
Kg
5.5%
31
1.6%
9.0
Kg
7.9%
47
1.9%
11.3
Kg
8.4%
56
1.9%
12.7
Kg
6.2%
31
1.9%
9.5
Kg
6.7%
35
1.9%
9.9
Kg
7.3%
42
1.9%
10.9
Kg
7.8%
47
1.9%
11.4
Kg
6.2%
31
1.9%
9.5
6004
600401
600402
600403
600404
600405
600406
600407
600408
600409
600410
600411
600412
600413
600414
600415
600416

a width exceeding 30 cm ,
more of elastomeric yarn or
rubber thread, other than
Of Wool
Of Cotton (Grey)
Of Cotton (Dyed)
spandex/lycra/ elastane (Grey)
spandex/lycra/ elastane (Dyed)
lycra/elastane (Grey)
lycra/elastane (Dyed)
weight
of
spandex/lycra/
elastane (Grey)
weight
of
spandex/lycra/
elastane (Dyed)
weight
of
spandex/lycra/
94

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Unit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Kg
6.7%
35
1.9%
9.9
Kg
5%
28
1.6%
9.0
Kg
Kg
Kg
Kg
Kg
5%
7.2%
7.9%
4.3%
5%
86
36
45
19
28
3.5%
1.9%
1.9%
1.4%
1.6%
60.2
9.5
10.8
6.2
9.0
Kg
5%
28
1.6%
9.0
Kg
5.5%
31
1.6%
9.0
Kg
6.6%
45
1.9%
13.0
Kg
7.1%
51
1.9%
13.6
Kg
5%
28
1.6%
9.0
Kg
5.5%
31
1.6%
9.0
Kg
4.3%
19
1.4%
6.2
Kg
Kg
Kg
Kg
Kg
5%
7.2%
7.9%
4.3%
5%
86
36
45
19
28
3.5%
1.9%
1.9%
1.4%
1.6%
60.2
9.5
10.8
6.2
9.0
Kg
5%
28
1.6%
9.0
Kg
5.5%
31
1.6%
9.0
Kg
6.6%
45
1.9%
13.0
600417
600499
6005
600501
600502
600503
600504
600505
600506
600507
600508
600509
600510
600511
600599
6006
600601
600602
600603
600604
600605
600606
600607
600608
elastane (Grey)
weight
of
spandex/lycra/
elastane (Dyed)
Of Others
Warp knit fabrics (including
those made on galloon knitting
machines), other than those of
Of Wool
Of Cotton (Grey)
Of Cotton (Dyed)
elastane (Grey)
elastane (Dyed)
Of Others
Other knitted or crocheted
fabrics
Of Wool
Of Cotton (Grey)
Of Cotton (Dyed)
elastane (Grey)
elastane (Dyed)
95

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Unit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Kg
7.1%
51
1.9%
13.6
Kg
5%
28
1.6%
9.0
Kg
5.5%
31
1.6%
9.0
600609
600610
600611
600699

Of Others
Kg
4.3%
19
1.4%
CHAPTER 61
ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED
Men's or boys' overcoats,
carcoats,
capes,
cloaks,
anoraks (including ski-jackets),
6101
wind-cheaters,
wind-jackets
and similar articles, knitted or
crocheted, other than those of
heading 6103
610101
Of Cotton
Piece
7.7%
103
2%
610102
Piece
9.5%
110
2.4%
Man Made Fibre
610103
Of Man Made Fibres
Piece
9.8%
115
2.4%
Of Silk (other than containing
610104
Piece
7.5%
170
3.5%
Noil silk)
610105
Of Wool
Piece
8.5%
225
3.5%
Of Blend containing Wool and
610106
Piece
8.5%
190
2.4%
Man Made Fibre
610199
Of Others
Piece
7.5%
100
2%
Women's or girls' overcoats,
car-coats,
capes,
cloaks,
6102
wind-cheaters,
wind-jackets
and similar articles, knitted or
crocheted, other than those of
heading 6104
610201
Of Cotton
Piece
7.7%
103
2%
610202
Piece
9.5%
110
2.4%
Man Made Fibre
610203
Of Man Made Fibres
Piece
9.8%
115
2.4%
610204
Piece
7.5%
170
3.5%
Noil silk)
610205
Of Wool
Piece
8.5%
225
3.5%
610206
Piece
8.5%
190
2.4%
Man Made Fibre
610299
Of Others
Piece
7.5%
100
2%
Men's
or
boys'
suits,
ensembles, jackets, blazers,
6103
trousers, bib and brace
overalls, breeches and shorts
96
6.2
26.8
27.8
28.2
79.3
92.6
53.6
26.7
26.8
27.8
28.2
79.3
92.6
53.6
26.7

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Unit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Piece
7.7%
176
2%
45.8
Piece
9.5%
195
2.4%
49.3
Piece
9.8%
205
2.4%
50.2
Piece
7.5%
280
3.5%
130.6
Piece
8.5%
335
3.5%
137.9
Piece
8.5%
300
2.4%
84.6
Piece
7.5%
170
2%
45.4
Piece
7.7%
103
2%
26.8
Piece
9.5%
110
2.4%
27.8
Piece
9.8%
115
2.4%
28.2
Piece
7.5%
170
3.5%
79.3
Piece
8.5%
225
3.5%
92.6
Piece
8.5%
190
2.4%
53.6
Piece
7.5%
100
2%
26.7
Piece
7.7%
73
2%
19
Piece
9.5%
85
2.4%
21.5
Piece
9.8%
90
2.4%
22
Piece
7.5%
110
3.5%
51.3
Piece
8.5%
110
3.5%
45.3
Piece
8.5%
110
2.4%
31
Piece
8%
80
2%
20
Piece
7.5%
70
2%
18.7
Piece
7.7%
46
2%
11.9
Piece
9.5%
55
2.4%
13.9
Piece
9.8%
58
2.4%
14.2
Piece
7.5%
80
3.5%
37.3
Piece
8.5%
60
3.5%
24.7
Piece
8.5%
60
2.4%
16.9
610301
61030101
61030102
61030103
61030104
61030105
61030106
61030199
610302
61030201
61030202
61030203
61030204
61030205
61030206
61030299
610303
61030301
61030302
61030303
61030304
61030305
61030306
61030307
61030399
610304
61030401
61030402
61030403
61030404
61030405
61030406
(other than swim wear),

Suits (combination comprising
of at least one trouser and one
jacket)
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
Of Others
Jackets, blazers
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
Of Others
Trousers, full pants
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
lycra/elastane
Of Others
Others (including capri/threefourth pants and ensembles)
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
97

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Unit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Piece
8%
50
2%
12.5
Piece
7.5%
44
2%
11.7
Piece
7.7%
176
2%
45.8
Piece
9.5%
195
2.4%
49.3
Piece
9.8%
205
2.4%
50.2
Piece
7.5%
280
3.5%
130.6
Piece
8.5%
335
3.5%
137.9
Piece
8.5%
300
2.4%
84.6
Piece
7.5%
170
2%
45.4
Piece
7.7%
103
2%
26.8
Piece
9.5%
110
2.4%
27.8
Piece
9.8%
115
2.4%
28.2
Piece
7.5%
170
3.5%
79.3
Piece
8.5%
225
3.5%
92.6
Piece
8.5%
190
2.4%
53.6
Piece
7.5%
100
2%
26.7
Piece
7.7%
73
2%
19
Piece
9.5%
85
2.4%
21.5
Piece
9.8%
90
2.4%
22
Piece
7.5%
110
3.5%
51.3
Piece
8.5%
110
3.5%
45.3
Piece
8.5%
110
2.4%
31
Piece
8%
80
2%
20
Piece
7.5%
70
2%
18.7
61030407
61030499
6104
610401
61040101
61040102
61040103
61040104
61040105
61040106
61040199
610402
61040201
61040202
61040203
61040204
61040205
61040206
61040299
610403
61040301
61040302
61040303
61040304
61040305
61040306
61040307
61040399
610404
lycra/elastane
Of Others
Women's or girls' suits,
dresses, skirts, divided skirts,
(other than swim wear),
jacket)
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
Of Others
Jackets, blazers
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
Of Others
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
lycra/elastane
Of Others
98

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Unit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
61040401
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
lycra/elastane
Of Others
Men's or boys' shirts, knitted
or crocheted
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
elastane
Of Others
Women's or girls' blouses,
shirts
and
shirt-blouses,
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
elastane
Of Others
Men's or boys' underpants,
briefs, nightshirts, pyjamas,
bathrobes, dressing gowns and
similar articles, knitted or
crocheted
Nightshirts, pyjamas, bath
robes and dressing gowns and
Piece
7.7%
46
2%
11.9
Piece
9.5%
55
2.4%
13.9
Piece
9.8%
58
2.4%
14.2
Piece
7.5%
80
3.5%
37.3
Piece
8.5%
60
3.5%
24.7
Piece
8.5%
60
2.4%
16.9
Piece
8%
50
2%
12.5
Piece
7.5%
44
2%
11.7
Piece
7.6%
60
2%
15.8
Piece
9.5%
60
2.4%
15.2
Piece
9.9%
60
2.4%
14.5
Piece
7.5%
80
3.5%
37.3
Piece
8.5%
60
3.5%
24.7
Piece
8.5%
60
2.4%
16.9
Piece
8%
60
2%
15
Piece
7.5%
57
2%
15.2
Piece
7.6%
60
2%
15.8
Piece
9.5%
60
2.4%
15.2
Piece
9.9%
60
2.4%
14.5
Piece
7.5%
80
3.5%
37.3
Piece
8.5%
60
3.5%
24.7
Piece
8.5%
60
2.4%
16.9
Piece
8%
60
2%
15
Piece
7.5%
57
2%
15.2
61040402
61040403
61040404
61040405
61040406
61040407
61040499
6105
610501
610502
610503
610504
610505
610506
610507
610599
6106
610601
610602
610603
610604
610605
610606
610607
610699
6107
610701
99

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Unit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Piece
7.6%
45
2%
11.8
Piece
9.5%
55
2.4%
13.9
Piece
9.8%
60
2.4%
14.7
Piece
7.5%
60
3.5%
28
Piece
8.5%
60
3.5%
24.7
Piece
8.5%
60
2.4%
16.9
Piece
8%
49
2%
12.2
Piece
7.5%
44
2%
11.7
Piece
7.6%
16
2%
4.2
Piece
9.5%
17
2.4%
4.3
Piece
9.8%
17
2.4%
4.2
Piece
7.5%
43
3.5%
20.1
Piece
8.5%
17
3.5%
Piece
8.5%
17
2.4%
4.8
Piece
8%
17
2%
4.2
Piece
7.5%
15
2%
Piece
7.6%
45
2%
11.8
Piece
9.5%
55
2.4%
13.9
Piece
9.8%
60
2.4%
14.7
Piece
7.5%
60
3.5%
28
Piece
8.5%
60
3.5%
24.7
Piece
8.5%
60
2.4%
16.9
Piece
8%
49
2%
12.2
61070101
61070102
61070103
61070104
61070105
61070106
61070107
61070199
610702
61070201
61070202
61070203
61070204
61070205
61070206
61070207
61070299
6108
610801
61080101
61080102
61080103
61080104
61080105
61080106
61080107
similar articles
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
elastane
Of Others
Briefs, underpants and similar
articles
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
elastane
Of Others
Women's or girls' slips,
petticoats, briefs, panties, night
dresses, pyjamas, negligees,
bathrobes, dressing gowns and
similar articles, knitted or
crocheted
Night
dresses
(including
nightshirts), pyjamas, negligees
bathrobes and dressing gowns
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
elastane
100

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Unit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
61080199
Of Others
Slips, petticoats, briefs, panties
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
elastane
Of Others
T-shirts, singlets and other
vests, knitted or crocheted
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
elastane
Of Others
Jerseys, pullovers, cardigans,
waistcoats an similar articles,
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
elastane
Of Others
Babies' garments and clothing
accessories,
knitted
or
crocheted
Of Cotton
Piece
7.5%
44
2%
11.7
Piece
7.6%
16
2%
4.2
Piece
9.5%
17
2.4%
4.3
Piece
9.8%
17
2.4%
4.2
Piece
7.5%
43
3.5%
20.1
Piece
8.5%
17
3.5%
Piece
8.5%
17
2.4%
4.8
Piece
8%
17
2%
4.2
Piece
7.5%
15
2%
Piece
7.6%
35
2%
9.2
Piece
9.5%
41
2.4%
10.4
Piece
9.8%
43
2.4%
10.5
Piece
7.5%
80
3.5%
37.3
Piece
8.5%
43
3.5%
17.7
Piece
8.5%
43
2.4%
12.1
Piece
8%
37
2%
9.2
Piece
7.5%
33
2%
8.8
Piece
7.7%
73
2%
19
Piece
9.5%
85
2.4%
21.5
Piece
9.8%
90
2.4%
22
Piece
7.5%
110
3.5%
51.3
Piece
8.5%
110
3.5%
45.3
Piece
8.5%
110
2.4%
31
Piece
8%
80
2%
20
Piece
7.5%
70
2%
18.7
Piece
7.6%
34
2%
8.9
610802
61080201
61080202
61080203
61080204
61080205
61080206
61080207
61080299
6109
610901
610902
610903
610904
610905
610906
610907
610999
6110
611001
611002
611003
611004
611005
611006
611007
611099
6111
611101
101

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Unit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Piece
9.5%
36
2.4%
9.1
Piece
9.8%
40
2.4%
9.8
Piece
7.5%
43
3.5%
20.1
Piece
8.5%
40
3.5%
16.5
Piece
8.5%
40
2.4%
11.3
Piece
8%
37
2%
9.2
Piece
7.5%
33
2%
8.8
Piece
7.6%
45
2%
11.8
Piece
9.5%
55
2.4%
13.9
Piece
9.8%
60
2.4%
14.7
Piece
7.5%
60
3.5%
28
Piece
8.5%
60
3.5%
24.7
Piece
8.5%
60
2.4%
16.9
Piece
8%
49
2%
12.2
Piece
7.5%
44
2%
11.7
Piece
7.6%
35
2%
9.2
Piece
9.5%
41
2.4%
10.4
Piece
9.8%
43
2.4%
10.5
Piece
7.5%
43
3.5%
20.1
Piece
8.5%
43
3.5%
17.7
Piece
8.5%
43
2.4%
12.1
Piece
7.5%
33
2%
8.8
Piece
7.6%
60
2%
15.8
Piece
9.5%
60
2.4%
15.2
611102
611103
611104
611105
611106
611107
611199
6112
611201
611202
611203
611204
611205
611206
611207
611299
6113
611301
611302
611303
611304
611305
611306
611399
6114
611401
61140101
61140102

Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
elastane
Of Others
Track suits, ski suits and
swimwear,
knitted
or
crocheted
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
elastane
Of Others
Garments, made up of knitted
or crocheted fabrics of heading
5903, 5906 or 5907
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
Of Others
Other garments, knitted or
crocheted
shirts
and
shirt-blouses,
knitted or crocheted with
tightening at the bottom
Of Cotton
Man Made Fibre
102

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Unit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
61140103
Of Man Made Fibres

Noil silk)
Of Wool
Man Made Fibre
elastane
Of Others
Women's or girls' tops/cami
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
elastane
Of Others
Other jackets not covered
under heading 6103 or 6104
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
Of Others
Others
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
Protective industrial wear
Of Others
Piece
9.9%
60
2.4%
14.5
Piece
7.5%
80
3.5%
37.3
Piece
8.5%
60
3.5%
24.7
Piece
8.5%
60
2.4%
16.9
Piece
8%
60
2%
15
Piece
7.5%
57
2%
15.2
Piece
7.6%
60
2%
15.8
Piece
9.5%
60
2.4%
15.2
Piece
9.9%
60
2.4%
14.5
Piece
7.5%
80
3.5%
37.3
Piece
8.5%
60
3.5%
24.7
Piece
8.5%
60
2.4%
16.9
Piece
8%
60
2%
15
Piece
7.5%
57
2%
15.2
Piece
7.7%
103
2%
26.8
Piece
9.5%
110
2.4%
27.8
Piece
9.8%
115
2.4%
28.2
Piece
7.5%
170
3.5%
79.3
Piece
8.5%
225
3.5%
92.6
Piece
8.5%
190
2.4%
53.6
Piece
7.5%
100
2%
26.7
Piece
7.6%
35
2%
9.2
Piece
9.5%
41
2.4%
10.4
Piece
9.8%
43
2.4%
10.5
Piece
7.5%
43
3.5%
20.1
Piece
8.5%
43
3.5%
17.7
Piece
8.5%
43
2.4%
12.1
Piece
Piece
7.2%
7.5%
86
33
2.4%
2%
28.7
8.8
61140104
61140105
61140106
61140107
61140199
611402
61140201
61140202
61140203
61140204
61140205
61140206
61140207
61140299
611403
61140301
61140302
61140303
61140304
61140305
61140306
61140399
611404
61140401
61140402
61140403
61140404
61140405
61140406
61140407
61140499
103

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Unit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Kg
7.6%
140
2%
36.8
Kg
9.5%
160
2.4%
40.4
Kg
9.8%
180
2.4%
44.1
Kg
7.5%
510
3.5%
238
Kg
8.5%
180
3.5%
74.1
Kg
8.5%
180
2.4%
50.8
Kg
8%
160
2%
40
Kg
7.5%
130
2%
34.7
Kg
7.6%
140
2%
36.8
Kg
9.5%
160
2.4%
40.4
Kg
9.8%
180
2.4%
44.1
Kg
7.5%
510
3.5%
238
Kg
8.5%
180
3.5%
74.1
Kg
8.5%
180
2.4%
50.8
Piece
8.9%
22
3.2%
7.9
Kg
7.5%
130
2%
34.7
Piece
7.6%
34
2%
8.9
Piece
9.5%
36
2.4%
9.1
Piece
9.8%
38
2.4%
9.3
Piece
7.5%
80
3.5%
37.3
Piece
Piece
8.5%
8.5%
38
38
3.5%
2.4%
15.6
10.7
6115
611501
611502
611503
611504
611505
611506
611507
611599
6116
611601
611602
611603
611604
611605
611606
611607
611699
6117
611701
61170101
61170102
61170103
61170104
61170105
61170106
Panty hose, tights, stockings,

socks and other hosiery,
including graduated compression hosiery (for example,
stockings for varicose veins)
and footwear without applied
soles, knitted or crocheted
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
elastane
Of Others
Gloves, mittens and mitts,
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
use in sports namely Golf
Gloves
made
of
textile
materials
Of Others
Other made up clothing
accessories,
knitted
or
crocheted; knitted or crocheted
parts of garments or of
clothing accessories
Shawls,
scarves,
mufflers,
stoles, mantillas and veils
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
104

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Unit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Piece
7.5%
33
2%
8.8
Kg
7.6%
140
2%
36.8
Kg
9.5%
160
2.4%
40.4
Kg
9.8%
180
2.4%
44.1
Kg
7.5%
510
3.5%
238
Kg
8.5%
180
3.5%
74.1
Kg
8.5%
180
2.4%
50.8
61170199
611702
61170201
61170202
61170203
61170204
61170205
61170206
61170299
Man Made Fibre

Of Others
Others
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
Of Others
Kg
7.5%
130
2%
34.7
CHAPTER 62
ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, NOT KNITTED OR CROCHETED
Men's or boys' overcoats, carcoats,
cloaks,
anoraks
(including ski-jackets), wind6201
cheaters, wind jackets and
similar articles other than
620101
Of Cotton
Piece
7.7%
103
2%
26.8
620102
Piece
9.5%
110
2.4%
27.8
Man Made Fibre
620103
Of Man Made Fibres
Piece
9.8%
115
2.4%
28.2
620104
Piece
7.5%
170
3.5%
79.3
Noil silk)
620105
Of Wool
Piece
8.5%
225
3.5%
92.6
620106
Piece
8.5%
190
2.4%
53.6
Man Made Fibre
620199
Of Others
Piece
7.5%
100
2%
26.7
Women's or girls' overcoats,
car-coats,
capes,
cloaks,
6202
wind-cheaters,
wind-jackets
and similar articles, other than
620201
Of Cotton
Piece
7.7%
103
2%
26.8
620202
Piece
9.5%
110
2.4%
27.8
Man Made Fibre
620203
Of Man Made Fibres
Piece
9.8%
115
2.4%
28.2
620204
Piece
7.5%
170
3.5%
79.3
Noil silk)
620205
Of Wool
Piece
8.5%
225
3.5%
92.6
620206
Piece
8.5%
190
2.4%
53.6
Man Made Fibre
620299
Of Others
Piece
7.5%
100
2%
26.7
105

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Unit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Piece
7.7%
176
2%
45.8
Piece
9.5%
195
2.4%
49.3
Piece
9.8%
205
2.4%
50.2
Piece
7.5%
280
3.5%
130.6
Piece
8.5%
335
3.5%
137.9
Piece
8.5%
300
2.4%
84.6
Piece
7.5%
170
2%
45.4
Piece
7.7%
103
2%
26.8
Piece
9.5%
110
2.4%
27.8
Piece
9.8%
115
2.4%
28.2
Piece
7.5%
170
3.5%
79.3
Piece
8.5%
225
3.5%
92.6
Piece
8.5%
190
2.4%
53.6
Piece
7.5%
100
2%
26.7
Piece
7.7%
73
2%
19
Piece
9.5%
85
2.4%
21.5
Piece
9.8%
90
2.4%
22
Piece
7.5%
110
3.5%
51.3
Piece
8.5%
110
3.5%
45.3
Piece
8.5%
110
2.4%
31
Piece
8%
80
2%
20
Piece
7.5%
70
2%
18.7
Piece
7.7%
46
2%
11.9
Piece
9.5%
55
2.4%
13.9
Piece
9.8%
58
2.4%
14.2
Piece
7.5%
80
3.5%
37.3
6203
620301
62030101
62030102
62030103
62030104
62030105
62030106
62030199
620302
62030201
62030202
62030203
62030204
62030205
62030206
62030299
620303
62030301
62030302
62030303
62030304
62030305
62030306
62030307
62030399
620304
62030401
62030402
62030403
62030404
Men's
or
boys'
suits,
(other than swimwear)
jacket)
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
Of Others
Jackets, blazers
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
Of Others
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
lycra/elastane
Of Others
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
106

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Unit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
62030405
Of Wool
Man Made Fibre
lycra/elastane
Of Others
Women's or girls' suits,
dresses, skirts, divided skirts,
(other than swimwear)
jacket)
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
Of Others
Jackets, blazers
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
Of Others
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
lycra/elastane
Of Others
Piece
8.5%
60
3.5%
24.7
Piece
8.5%
60
2.4%
16.9
Piece
8%
50
2%
12.5
Piece
7.5%
44
2%
11.7
Piece
7.7%
176
2%
45.8
Piece
9.5%
195
2.4%
49.3
Piece
9.8%
205
2.4%
50.2
Piece
7.5%
280
3.5%
130.6
Piece
8.5%
335
3.5%
137.9
Piece
8.5%
300
2.4%
84.6
Piece
7.5%
170
2%
45.4
Piece
7.7%
103
2%
26.8
Piece
9.5%
110
2.4%
27.8
Piece
9.8%
115
2.4%
28.2
Piece
7.5%
170
3.5%
79.3
Piece
8.5%
225
3.5%
92.6
Piece
8.5%
190
2.4%
53.6
Piece
7.5%
100
2%
26.7
Piece
7.7%
73
2%
19
Piece
9.5%
85
2.4%
21.5
Piece
9.8%
90
2.4%
22
Piece
7.5%
110
3.5%
51.3
Piece
8.5%
110
3.5%
45.3
Piece
8.5%
110
2.4%
31
Piece
8%
80
2%
20
Piece
7.5%
70
2%
18.7
62030406
62030407
62030499
6204
620401
62040101
62040102
62040103
62040104
62040105
62040106
62040199
620402
62040201
62040202
62040203
62040204
62040205
62040206
62040299
620403
62040301
62040302
62040303
62040304
62040305
62040306
62040307
62040399
107

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Unit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Piece
7.7%
46
2%
11.9
Piece
9.5%
55
2.4%
13.9
Piece
9.8%
58
2.4%
14.2
Piece
7.5%
80
3.5%
37.3
Piece
8.5%
60
3.5%
24.7
Piece
8.5%
60
2.4%
16.9
Piece
8%
50
2%
12.5
Piece
7.5%
44
2%
11.7
Piece
7.6%
60
2%
15.8
Piece
9.5%
60
2.4%
15.2
Piece
9.9%
60
2.4%
14.5
Piece
7.5%
80
3.5%
37.3
Piece
8.5%
60
3.5%
24.7
Piece
8.5%
60
2.4%
16.9
Piece
8%
60
2%
15
Piece
7.5%
57
2%
15.2
Piece
7.6%
60
2%
15.8
Piece
9.5%
60
2.4%
15.2
Piece
9.9%
60
2.4%
14.5
Piece
7.5%
80
3.5%
37.3
Piece
8.5%
60
3.5%
24.7
Piece
8.5%
60
2.4%
16.9
Piece
8%
60
2%
15
Piece
7.5%
57
2%
15.2
620404
62040401
62040402
62040403
62040404
62040405
62040406
62040407
62040499
6205
620501
620502
620503
620504
620505
620506
620507
620599
6206
620601
620602
620603
620604
620605
620606
620607
620699
6207
620701

Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
lycra/elastane
Of Others
Men's or boys' shirts
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
lycra/elastane
Of Others
shirts and shirt-blouses
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
lycra/elastane
Of Others
Men's or boys' singlets and
other vests, underpants, briefs,
nightshirts, pyjamas, bathrobes, dressing gowns and
similar articles
Dressing gowns, bathrobes,
pyjamas,
nightshirts
and
108

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Unit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Piece
7.6%
45
2%
11.8
Piece
9.5%
55
2.4%
13.9
Piece
9.8%
60
2.4%
14.7
Piece
7.5%
60
3.5%
28
Piece
8.5%
60
3.5%
24.7
Piece
8.5%
60
2.4%
16.9
Piece
8%
49
2%
12.3
Piece
7.5%
44
2%
11.7
Piece
7.6%
16
2%
4.2
Piece
9.5%
17
2.4%
4.2
Piece
9.8%
17
2.4%
4.1
Piece
7.5%
43
3.5%
20.1
Piece
8.5%
17
3.5%
Piece
8.5%
17
2.4%
4.8
Piece
8%
17
2%
4.2
Piece
7.5%
15
2%
Piece
7.6%
45
2%
11.8
Piece
9.5%
55
2.4%
13.9
Piece
9.8%
60
2.4%
14.7
Piece
7.5%
60
3.5%
28
Piece
8.5%
60
3.5%
24.7
Piece
8.5%
60
2.4%
16.9
Piece
8%
49
2%
12.3
62070101
62070102
62070103
62070104
62070105
62070106
62070107
62070199
620702
62070201
62070202
62070203
62070204
62070205
62070206
62070207
62070299
6208
620801
62080101
62080102
62080103
62080104
62080105
62080106
62080107
similar articles
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
lycra/elastane
Of Others
Singlets and other vests,
underpants, briefs and similar
articles
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
lycra/elastane
Of Others
Women's or girls' singlets and
other vests, slips, petticoats,
briefs, panties, nightdresses,
pyjamas, negliges, bathrobes,
dressing gowns and similar
articles
Dressing gowns, bathrobes,
pyjamas, negliges, nightdresses
(including nightshirts) and
similar articles
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
109

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Unit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Piece
7.5%
44
2%
11.7
Piece
7.6%
16
2%
4.2
Piece
9.5%
17
2.4%
4.2
Piece
9.8%
17
2.4%
4.1
Piece
7.5%
43
3.5%
20.1
Piece
8.5%
17
3.5%
Piece
8.5%
17
2.4%
4.8
Piece
8%
17
2%
4.2
Piece
7.5%
15
2%
Piece
7.6%
34
2%
8.9
Piece
9.5%
36
2.4%
9.1
Piece
9.8%
40
2.4%
9.8
Piece
7.5%
43
3.5%
20.1
Piece
8.5%
40
3.5%
16.5
Piece
8.5%
40
2.4%
11.3
Piece
8%
37
2%
9.2
Piece
7.5%
33
2%
8.8
Piece
7.6%
35
2%
9.2
Piece
9.5%
41
2.4%
10.4
Piece
9.8%
43
2.4%
10.5
Piece
7.5%
43
3.5%
20.1
Piece
8.5%
43
3.5%
17.7
Piece
8.5%
43
2.4%
12.1
Piece
7.5%
33
2%
8.8
62080199
620802
62080201
62080202
62080203
62080204
62080205
62080206
62080207
62080299
6209
620901
620902
620903
620904
620905
620906
620907
620999
6210
621001
621002
621003
621004
621005
621006
621099
6211
621101
lycra/elastane
Of Others
Singlets and other vests, slips,
petticoats, briefs, panties and
similar articles
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
lycra/elastane
Of Others
Babies' garments and clothing
accessories
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
lycra/elastane
Of Others
Garments, made up of fabrics
of heading 5602, 5603, 5903,
5906 or 5907
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
Of Others
Track suits, ski suits and
swimwear; other garments
shirts and shirt-blouses, with
tightening at the bottom
110

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Unit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
62110101
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
lycra/elastane
Of Others
Women's or girls' tops/cami
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
lycra/elastane
Of Others
Other jackets not covered
under heading 6203 or 6204
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
Of Others
Protective industrial wear
Protective
industrial
wear
overall/coverall made of cotton
Other protective industrial wear
made of cotton
Protective
industrial
wear
overall/coverall
made
of
Aramid fibre
made of Aramid fibre
Protective
industrial
wear
overall/coverall
made
of
Piece
7.6%
60
2%
15.8
Piece
9.5%
60
2.4%
15.2
Piece
9.9%
60
2.4%
14.5
Piece
7.5%
80
3.5%
37.3
Piece
8.5%
60
3.5%
24.7
Piece
8.5%
60
2.4%
16.9
Piece
8%
60
2%
15
Piece
7.5%
57
2%
15.2
Piece
7.6%
60
2%
15.8
Piece
9.5%
60
2.4%
15.2
Piece
9.9%
60
2.4%
14.5
Piece
7.5%
80
3.5%
37.3
Piece
8.5%
60
3.5%
24.7
Piece
8.5%
60
2.4%
16.9
Piece
8%
60
2%
15
Piece
7.5%
57
2%
15.2
Piece
7.7%
103
2%
26.8
Piece
9.5%
110
2.4%
27.8
Piece
9.8%
115
2.4%
28.2
Piece
7.5%
170
3.5%
79.3
Piece
8.5%
225
3.5%
92.6
Piece
8.5%
190
2.4%
53.6
Piece
7.5%
100
2%
26.7
Piece
7.2%
133
2.4%
44.3
Piece
7.2%
86
2.4%
28.7
Piece
10.5%
347
3%
99.1
Piece
10.5%
243
3%
69.4
Piece
10.5%
333
3%
95.1
62110102
62110103
62110104
62110105
62110106
62110107
62110199
621102
62110201
62110202
62110203
62110204
62110205
62110206
62110207
62110299
621103
62110301
62110302
62110303
62110304
62110305
62110306
62110399
621104
62110401
62110402
62110403
62110404
62110405
111

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Unit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Piece
10.5%
222
3%
63.4
Piece
7.2%
86
2.4%
28.7
Piece
7.6%
35
2%
9.2
Piece
9.5%
41
2.4%
10.4
Piece
9.8%
43
2.4%
10.5
Piece
7.5%
43
3.5%
20.1
Piece
8.5%
43
3.5%
17.7
Piece
8.5%
43
2.4%
12.1
Piece
7.5%
33
2%
8.8
Kg
7.6%
140
2%
36.8
Kg
9.5%
160
2.4%
40.4
Kg
9.8%
180
2.4%
44.1
Kg
7.5%
510
3.5%
238
Kg
8.5%
180
3.5%
74.1
Kg
8.5%
180
2.4%
50.8
Kg
7.5%
130
2%
34.7
Kg
7.6%
140
2%
36.8
Kg
9.5%
160
2.4%
40.4
Kg
9.8%
180
2.4%
44.1
Kg
7.5%
510
3.5%
238
Kg
8.5%
180
3.5%
74.1
Kg
8.5%
180
2.4%
50.8
Kg
7.5%
130
2%
34.7
Piece
7.6%
34
2%
8.9
Piece
9.5%
36
2.4%
9.1
Piece
9.8%
38
2.4%
9.3
Piece
7.5%
80
3.5%
37.3
62110406
62110499
621105
62110501
62110502
62110503
62110504
62110505
62110506
62110599
6212
621201
621202
621203
621204
621205
621206
621299
6213
621301
621302
621303
621304
621305
621306
621399
6214
621401
62140101
62140102
62140103
62140104
Modacrylic fibre
made of Modacrylic fibre
Others
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
Of Others
Brassieres, girdles, corsets,
braces, suspenders, garters and
similar articles and parts
thereof, whether or not knitted
or crocheted
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
Of Others
Handkerchiefs
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
Of Others
Shawls, scarves, mufflers,
mantillas, veils and the like
Shawls, scarves, mufflers,
stoles, mantillas and veils
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
112

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Unit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
62140105
Of Wool
Man Made Fibre
Of Others
Others
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
Of Others
Ties, bow ties and cravats
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
Of Others
Gloves, mittens and mitts
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Wool
Man Made Fibre
use in sports namely Golf
Gloves
made
of
textile
materials
Of Others
Other made up clothing
accessories; parts of garments
or of clothing accessories, other
than those of heading 6212
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Piece
8.5%
38
3.5%
15.6
Piece
8.5%
38
2.4%
10.7
Piece
7.5%
33
2%
8.8
Kg
7.6%
140
2%
36.8
Kg
9.5%
160
2.4%
40.4
Kg
9.8%
180
2.4%
44.1
Kg
7.5%
510
3.5%
238
Kg
8.5%
180
3.5%
74.1
Kg
8.5%
180
2.4%
50.8
Kg
7.5%
130
2%
34.7
Kg
7.6%
140
2%
36.8
Kg
9.5%
160
2.4%
40.4
Kg
9.8%
180
2.4%
44.1
Kg
7.5%
510
3.5%
238
Kg
8.5%
180
3.5%
74.1
Kg
8.5%
180
2.4%
50.8
Kg
7.5%
130
2%
34.7
Kg
7.6%
140
2%
36.8
Kg
9.5%
160
2.4%
40.4
Kg
9.8%
180
2.4%
44.1
Kg
7.5%
510
3.5%
238
Kg
8.5%
180
3.5%
74.1
Kg
8.5%
180
2.4%
50.8
Piece
8.9%
22
3.2%
7.9
Kg
7.5%
130
2%
34.7
Kg
7.6%
140
2%
36.8
Kg
9.5%
160
2.4%
40.4
Kg
9.8%
180
2.4%
44.1
Kg
7.5%
510
3.5%
238
62140106
62140199
621402
62140201
62140202
62140203
62140204
62140205
62140206
62140299
6215
621501
621502
621503
621504
621505
621506
621599
6216
621601
621602
621603
621604
621605
621606
621607
621699
6217
621701
621702
621703
621704
113

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Unit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
621705
Of Wool
Man Made Fibre
Of Others
Kg
8.5%
180
3.5%
74.1
Kg
8.5%
180
2.4%
50.8
2%
34.7
2.2%
2%
1.9%
20.3
16.4
8.6
2%
19.2
2.1%
21.5
2.2%
24.8
3.5%
186.7
1.9%
18.2
2%
19.2
2.1%
21.5
2.2%
24.8
3.5%
186.7
1.9%
18.2
2%
19.2
2.1%
21.5
2.2%
24.8
3.5%
186.7
1.9%
18.2
1.9%
4.9
1.9%
1.9%
1.9%
9.5
621706
621799
6301
630101
630102
630199
6302
630201
630202
630203
630204
630299
6303
630301
630302
630303
630304
630399
6304
630401
630402
630403
630404
630499
6305
630501
630502
630599
6306
Kg
7.5%
130
CHAPTER 63
OTHER MADE UP TEXTILES ARTICLES; SETS;
WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS
Blankets and traveling rugs
Woolen or Acrylic blankets
Kg
6.5%
60
Cotton blankets
Kg
7.3%
60
Other blankets and traveling rugs
Kg
5.5%
25
Bed linen, table linen, toilet
linen and kitchen linen
Of Cotton
Kg
7.3%
70
Kg
8.3%
85
Man Made Fibre
Of Man Made Fibres
Kg
9.3%
105
Kg
7.5%
400
Noil silk)
Of Others
Kg
7.3%
70
Curtains (including drapes)
and interior blinds; curtain or
bed valances
Of Cotton
Kg
7.3%
70
Kg
8.3%
85
Man Made Fibre
Of Man Made Fibres
Kg
9.3%
105
Kg
7.5%
400
Noil silk)
Of Others
Kg
7.3%
70
Other
furnishing
articles,
excluding those of heading
9404
Of Cotton
Kg
7.3%
70
Kg
8.3%
85
Man Made Fibre
Of Man Made Fibres
Kg
9.3%
105
Kg
7.5%
400
Noil silk)
Of Others
Kg
7.3%
70
Sacks and bags, of a kind used
for the packing of goods
Flexible Intermediate Bulk
Kg
7%
18
Containers (FIBC)
Sacks and bags made of jute
including hessian bags, sacking
Kg
5%
8
bags, jute soil savers etc
Others
Kg
5%
8
Tarpaulins,
awnings
and
Kg
5%
25
sunblinds; tents; sails for
boats, sailboards or landcraft;
114

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Unit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Kg
7.3%
70
2%
19.2
Kg
8.3%
85
2.1%
21.5
Kg
Kg
9.3%
7.3%
105
70
2.2%
1.9%
24.8
18.2
Kg
7.3%
70
2%
19.2
Kg
8.3%
85
2.1%
21.5
Kg
9.3%
105
2.2%
24.8
Kg
7.5%
400
3.5%
186.7
Kg
7.3%
70
1.9%
18.2
Kg
7.3%
70
2%
19.2
Kg
8.3%
85
2.1%
21.5
Kg
9.3%
105
2.2%
24.8
Kg
7.5%
400
3.5%
186.7
Kg
7.3%
70
1.9%
18.2
6307
630701
63070101
63070102
63070103
63070199
630702
63070201
63070202
63070203
63070204
63070299
6308
630801
630802
630803
630804
630899
6309
6310
6401
6402
camping goods
Other made up articles,
including dress patterns
Fabric Swatches
Of Cotton
Man Made Fibre
Of Man Made Fibres
Of Others
Others (excluding fabric
swatches)
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Others
Sets consisting of woven fabric
and yarn, whether or not with
accessories, for making up into
rugs, tapestries, embroidered
table cloths or serviettes, or
similar textile articles, put up
in packings for retail sale
Of Cotton
Man Made Fibre
Of Man Made Fibres
Noil silk)
Of Others
Worn clothing and other worn
articles
Used or new rags, scrap twine,
cordage, rope and cables and
worn out articles of twine,
cordage, rope or cables, of
textile materials
Nil
Nil
Nil
Nil
CHAPTER 64
FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES
Waterproof footwear with
outer soles and uppers of
rubber or of plastics, the
uppers of which are neither
1.9%
1.9%
fixed to the sole nor assembled
by stitching, riveting, nailing,
screwing, plugging or similar
processes
Other footwear with outer
soles and uppers of rubber or
115

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Unit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Pair
6.8%
1.9%
50
1.9%
1.9%
14
Pair
9.1%
260
2.5%
71.4
640201
640299
6403
640301
640302
640303
640304
640305
640306
640307
640308
640309
640310
640311
640312
640399
6404
640401
640402
640403
plastics
Synthetic footwear
Others
Footwear with outer soles of
rubber, plastics, leather or
composition
leather
and
uppers of leather
Leather shoes for adults, namely
boots and half boots
Leather shoes for adults, namely
boots
and
half
boots,
manufactured by units operating
under section 65 of the Customs
Act, 1962
Deleted
Deleted
Leather shoes for adults, other
than boots and half boots
Leather shoes for adults, other
than boots and half
boots,
Act, 1962
Leather boots/half boots/shoes
for children
Leather boots/half boots/shoes
for children, manufactured by
units operating under section 65
of the Customs Act, 1962
Leather
sandals
(including
chappals / slippers)
Leather
sandals,
(including
chappals/slippers) manufactured
by units operating under section
65 of the Customs act, 1962
Leather safety footwear with
protective metal toe cap
Leather safety footwear with
protective toe cap of composite/
synthetic material
Others
Footwear with outer soles of
rubber, plastics, leather or
composition
leather
and
uppers of textile materials
Of rubber sole with canvas
upper
Boots/ half boots / shoes of
leather-cum-synthetic/textile
materials
Sandals
of
leather-cumsynthetic/textile materials
0.4%
Pair
9.1%
0.4%
202
0.4%
Pair
9.1%
8%
55.5
0.4%
138
0.4%
Pair
2.5%
2.5%
37.9
0.4%
118
0.4%
2.2%
32.5
0.4%
Pair
9%
215
2.5%
59.7
Pair
9.5%
225
2.8%
66.3
1.9%
1.9%
Pair
6%
16
1.9%
5.1
Pair
8.7%
170
1.9%
37.1
Pair
8%
100
1.9%
23.8
116

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Unit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Pair
6%
30
1.9%
9.5
640404
640499
6405
640501
640599
6406
640601
640602
640603
640604
640605
640606
640607
640608
640609
640610
640611
640612
640613
640614
640615
Of TPR/PU sole with canvas

upper
Others
Other footwear
Sports Shoes made out of
PVC/PU Coated fabrics with
PVC Soles and fitted with
Nylon/ Polyester terry towel
fabrics on socks
Others
Parts of footwear (including
uppers whether or not attached
to soles other than outer soles);
removable
in-soles,
heel
cushions and similar articles;
gaiters, leggings and similar
articles, and parts thereof
Leather shoe uppers for adults,
namely boots and half boots
namely boots and half boots,
Act, 1962
Deleted
Deleted
other than boots and half boots
other than boots and half boots,
Act, 1962
Leather uppers for boots/half
boots/shoes for children
Leather uppers for boots/half
boots/shoes
for
children,
Act, 1962
Leather sandal uppers
Leather
sandal
uppers,
Act, 1962
Leather woven sandal uppers
Leather soles
Leather-cum-synthetic/textile
footwear uppers
Synthetic uppers for footwear
PU Unit sole
Pair
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
8.2%
168
0.4%
Pair
8.2%
8.2%
108
6.9%
2.2%
29
0.4%
108
0.4%
Pair
45.1
0.4%
0.4%
Pair
2.2%
2.2%
29
0.4%
47
0.4%
1.9%
12.9
0.4%
Pair
Pair
6.9%
6.9%
42
26
1.9%
1.9%
11.6
7.2
Pair
6.9%
42
1.9%
11.6
Pair
6%
1.9%
31
1.9%
1.9%
9.8
117

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Unit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Pair
8.1%
1.9%
1.6
640616
640617
640618
640619
640699
Leather insoles (Leather socks)

for adult shoes
Leather insoles (Leather socks)
for adult shoes, manufactured by
units operating under section 65
of the Customs Act, 1962
Leather gaiters or chaps
Synthetic gaiters or chaps
Others
0.4%
Pair
Pair
0.4%
6.9%
42
1.9%
11.6
6%
31
1.9%
9.8
1.9%
1.9%
CHAPTER 65
HEADGEAR AND PARTS THEREOF
Hat-forms, hat bodies and
hoods of felt, neither blocked
to shape nor with made
Kg
5.5%
110
1.9%
38
6501
brims;
plateaux
and
manchons
(including
slit
manchons), of felt
Hat-shapes, plaited or made
by assembling strips of any
Kg
5.5%
110
1.9%
38
6502
material, neither blocked to
shape, nor with made brims,
nor lined, nor trimmed
6503
Deleted
Hats and other headgear,
plaited
or
made
by
Kg
5.5%
110
1.9%
38
6504
assembling strips of any
material, whether or not lined
or trimmed
Hats and other headgear,
knitted or crocheted, or made
up from lace, felt or other
textile fabric, in the piece (but
Kg
5.5%
110
1.9%
38
6505
not in strips) whether or not
lined or trimmed; hair-nets of
any material, whether or not
lined or timed
Other headgear, whether or
6506
not lined or trimmed
Bicycle Helmet made of
650601
Piece
5.5%
12
1.9%
4.1
Polystyrene
Safety Helmet (made out of
650602
Piece
5.5%
19
1.9%
6.6
fibre glass reinforced plastics)
weight 1425 gms +/- 20 gms
650603
Cricket Helmets
Piece
5.5%
50
1.9%
17.3
650604
Leather Caps/Hats
Piece
5.5%
50
1.9%
17.3
650699
Others
Kg
5.5%
110
1.9%
38
Head-bands, linings, covers,
hat foundations, hat frames,
Kg
5.5%
110
1.9%
38
6507
peaks and chinstraps, for
headgear
CHAPTER 66
UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF
118

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Unit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Kg
5.5%
70
1.9%
24.2
Kg
5.5%
55
1.9%
19
Kg
5.5%
10
1.9%
3.5
6601
6602
6603
Umbrellas
and
sun
umbrellas
(including
walking-stick
umbrellas,
garden
umbrellas
and
similar umbrellas)
Walking-sticks, seat-sticks,
whips, riding-crops and the
like
Parts,
trimmings
and
accessories of articles of
CHAPTER 67
PREPARED FEATHERS AND DOWN AND ARTICLES MADE OF FEATHERS OR OF DOWN; ARTIFICIAL
FLOWERS; ARTICLES OF HUMAN HAIR
Skins and other parts of birds
with their feathers or down,
feathers, parts of feathers,
Nil
Nil
6701
down and articles thereof
(other than goods of heading
0505 and worked quills and
scapes)
Artificial flowers, foliage and
fruit and parts thereof;
Kg
5.5%
70
1.9%
24.2
6702
articles made of artificial
flowers, foliage or fruit
Human hair, dressed, thinned,
bleached
or
otherwise
worked; wool or other animal
6703
hair or other textile materials,
prepared for use in making
wigs or the like
Human hair, dressed, thinned,
670301
1%
0.15%
bleached or otherwise worked
670399
Others
Nil
Nil
Wigs, false beards, eyebrows
and eyelashes, switches and
the like, of human or animal
Nil
Nil
6704
hair or of textile materials;
articles of human hair not
elsewhere
specified
or
included
CHAPTER 68
ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS
Setts,
curbstones
and
Nil
Nil
flagstones, of natural stone
6801
(except slate)
119
Tariff Item
Unit
(1)
(2)
(3)
6802
680201
680202
680203
680204
680299
6803
6804
680401
680499
6805
6806
Worked
monumental
or
building stone (except slate)
and articles thereof, other
than goods of heading 6801;
mosaic cubes and the like, of
natural stone (including slate),
whether or not on a backing;
artificially coloured granules,
chippings and powder, of
natural stone (including slate)
Granite/Marble Monuments
Granite / Marble / Mosaic Tiles,
whether or not polished
Granite/Marble Slabs, whether
or not polished
Artistic and Decorative crafted
stone products (Handicrafts)
Others
Worked slate and articles of
slate or of agglomerated slate
Millstones,
grindstones,
grinding wheels and the like,
without
frameworks,
for
grinding,
sharpening,
polishing, trueing or cutting,
hand sharpening or polishing
stones, and parts thereof, of
natural
stone,
of
agglomerated
natural
or
artificial abrasives, or of
ceramics, with or without
parts of other materials
Endless coated Zircon Cloth
Belts
Others
Natural or artificial abrasive
powder or grain, on a base of
textile material, of paper, of
paperboard or of other
materials, whether or not cut
to shape or sewn or otherwise
made up
Slag wool, rock wool and
similar
mineral
wools;
exfoliated
vermiculite,
expanded clays, foamed slag
and similar expanded mineral
materials;
mixtures
and
articles of heat insulating,
sound-insulating or soundabsorbing mineral materials,
120

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
Nil
Nil
Nil
Nil
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
(7)
Tariff Item
Unit
(1)
(2)
(3)
6807
6808
6809
6810
6811
681101
681199
6812
6813
6814
6815
6811 or 6812 or of Chapter 69

Articles of asphalt or of
similar material (for example,
petroleum bitumen or coal tar
pitch)
Panels, boards, tiles, blocks
and similar articles of
vegetable fibre, of straw or of
shavings, chips, particles,
sawdust or other waste, of
wood, agglomerated with
cement, plaster or other
mineral binders
Articles of plaster or of
compositions based on plaster
Articles of cement, of concrete
or of artificial stone, whether
or not reinforced
Articles of asbestos-cement, of
cellulose fibre-cement or the
like
Asbestos Cement Pressure
Pipes/couplings
Others
Fabricated asbestos fibres;
mixtures with a basis of
asbestos or with a basis of
asbestos
and magnesium
carbonate; articles of such
mixtures or of asbestos (for
example,
thread,
woven
fabric, clothing, headgear,
footwear, gaskets), whether or
not reinforced, other than
goods of heading 6811 or 6813
Friction material and articles
thereof (for example, sheets,
rolls, strips, segments, discs,
washers, pads ), not mounted,
for brakes, for clutches or the
like, with a basis of asbestos,
of other mineral substances or
of cellulose, whether or not
combined with textile or other
materials
Worked mica and articles of
mica, including agglomerated
or
reconstituted
mica,
whether or not on a support
of paper, paperboard or other
materials
Articles of stone or of other
121

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
(7)
Tariff Item
Unit
(1)
(2)
(3)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
(7)
400
2%
400
400
2%
400
400
2%
400
400
2%
400
1180
2%
1180
1180
2%
1180
1180
2%
1180
1180
2%
1180
2500
2%
2500
2500
2%
2500
mineral substances (including

carbon fibres, articles of
carbon fibres and articles of
peat), not elsewhere specified
or included
6901
690101
690102
690199
6902
690201
690202
690203
690204
690205
690206
690207
CHAPTER 69
CERAMIC PRODUCTS
GOODS OF SILICEOUS
FOSSIL MEALS OR OF
SIMILAR
SILICEOUS
EARTHS,
AND
REFRACTORY GOODS
Bricks, blocks, tiles and other
ceramic goods of siliceous
fossil meals (for example,
kieselguhr,
tripolite
or
diatomite) or of similar
siliceous earths
Silica Bricks/Shapes For B.F
MT
2%
Stoves
Silica Bricks/Shapes For Coke
MT
2%
Ovens
Others
MT
2%
Refractory bricks, blocks, tiles
and
similar
refractory
ceramic constructional goods,
other than those of siliceous
fossil meals or similar
siliceous earths
High Alumina (Bubble Alumina
Based) Bricks and Shapes
MT
2%
and/or Castable and Mortars
High Alumina (Synthetic Base)
Bricks/Shapes and/or Ramming
MT
2%
Mass, Castables and Mortars
High Alumina Blast Furnace
Stove Bricks/ Shapes and
MT
2%
Mortars
High Alumina Bricks and
Shapes and/or Ramming Mass,
MT
2%
Castables and Mortars
Magnesia Dolomite Bricks and
MT
2%
Magnesite Chrome Magnesia
Co-clinker Bricks and Shapes
MT
2%
and/or
Ramming
Mass,
Magnesia
Carbon
Bricks/Shapes and/or Ramming
MT
2%
Mass, Castables and Mortars
122

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Unit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
MT
2%
1180
2%
1180
MT
2%
400
2%
400
MT
2%
2500
2%
2500
MT
2%
2500
2%
2500
MT
2%
400
2%
400
MT
2%
2500
2%
2500
MT
2%
400
2%
400
690208
690209
690210
690211
690212
690213
690299
6903
6904
6905
6906
6907
6908
690801
690802
690899
Magnesite Bricks and Shapes

and/or
Ramming
Mass,
Alumina Carbon Bricks/ Shapes
and/or
Ramming
Mass,
Alumina Carbon/ Slide Gate
Plate
Refractory
and
Attachments
Alumina
Fused
Cast
Refractories
Chrome Magnesite Bricks and
Alumina Carbon Continuous
Casting Refractories and/or
Mortars
Others
Other refractory ceramic
goods (for example, retorts,
crucibles, muffles, nozzles,
plugs, supports, cupels, tubes,
pipes, sheaths and rods), other
than those of siliceous fossil
meals or of similar siliceous
earths
II.
OTHER
CERAMIC
PRODUCTS
Ceramic building bricks,
flooring blocks, support or
filler tiles and the like
Roofing tiles, chimney-pots,
cowls,
chimney
liners,
architectural ornaments and
other ceramic constructional
goods
Ceramic
pipes,
conduits,
guttering and pipe fittings
Unglazed ceramic flags and
paving, hearth or wall tiles;
unglazed ceramic mosaic
cubes and the like, whether or
not on a backing
Glazed ceramic flags and
paving, hearth or wall tiles;
glazed ceramic mosaic cubes
and the like, whether or not
on a backing
Ceramic Glazed Floor Tiles
Coloured
Ceramic Glazed wall Tiles
Others
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
MT
2%
960
2%
960
MT
MT
2%
2%
630
630
2%
2%
630
630
123
Tariff Item
Unit
(1)
(2)
(3)
6909
6910
6911
6912
6913
6914
7001
7002
7003
7004
7005
Ceramic wares for laboratory,

chemical or other technical
uses; ceramic troughs, tubs
and similar receptacles of a
kind used in agriculture;
ceramic pots, jars and similar
articles of a kind used for the
conveyance or packing of
goods
Ceramic sinks, wash basins,
wash basin pedestals, baths,
bidets, water closet pans,
flushing cisterns, urinals and
similar sanitary fixtures
Tableware,
kitchenware,
other household articles and
toilet articles, of porcelain or
china
Ceramic tableware, kitchenware, other household articles
and toilet articles, other than
of porcelain or china
Statuettes
and
other
ornamental ceramic articles
Other ceramic articles

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(6)
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
CHAPTER 70
GLASS AND GLASSWARE
Cullet and other waste and
Nil
scrap of glass; glass in the
mass
Glass in balls (other than
microspheres
of
heading
1.9%
7018),
rods
or
tubes,
unworked
Cast glass and rolled glass, in
sheets or profiles, whether or
not having an absorbent,
1.9%
reflecting or non-reflecting
layer, but not otherwise
worked
Drawn glass and blown glass,
in sheets, whether or not
1.9%
having an absorbent, reflecting or non-reflecting layer,
but not otherwise worked
Float glass and surface
ground or polished glass, in
sheets, whether or not having
1.9%
an absorbent, reflecting or
non-reflecting layer, but not
otherwise worked
124
(5)
1.9%
Nil
1.9%
1.9%
1.9%
1.9%
(7)
Tariff Item
Unit
(1)
(2)
(3)
7006
7007
7008
700801
700899
7009
700901
700999
7010
7011
701101
701102
701199
7012
7013
701301
701302
701303
701399
Glass of heading 7003, 7004

or 7005, bent, edge-worked,
engraved, drilled, enamelled
or otherwise worked, but not
framed or fitted with other
materials
Safety glass, consisting of
toughened (tempered) or
laminated glass
Multiple-walled
insulating
units of glass
Fibreglass Insulation Product
Others
Glass mirrors, whether or not
framed, including rear-view
mirrors
Bicycle Mirror
Others
Carboys, bottles, flasks, jars,
pots, phials, ampoules and
other containers, of glass, of a
kind used for the conveyance
or
packing
of
goods;
preserving jars of glass;
stoppers, lids and other
closures, of glass
Glass envelopes (including
bulbs and tubes), open, and
glass parts thereof, without
fittings, for electric lamps,
cathode-ray tubes or the like
TV Glass Bulbs/ Shells/ Glass
Parts for TV Picture Tubes
CRT Glass Bulbs/ Shells for
CRT Tubes
Others
Deleted
Glassware of a kind used for
table, kitchen, toilet, office,
indoor decoration or similar
purposes (other than that of
heading 7010 or 7018)
Hand-cut lead crystal glassware
Opal glassware/kitchenware
Jars, perfume bottles, candle
plates/coasters, votives, lotion
bottles/soap-dishes, ornamental
spheres/stars/bells
Others
Piece

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
7%
1.9%
1.5
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
(7)
0.4
Kg
Kg
6%
6%
26
26
1.9%
1.9%
8.2
8.2
Kg
6%
26
1.9%
8.2
1.9%
125
1.9%
Tariff Item
Unit
(1)
(2)
(3)
7014
7015
7016
7017
701701
701799
7018
701801
701899
7019
Signalling glassware and

optical elements of glass
(other than those of heading
7015), not optically worked
Clock or watch glasses and
similar glasses, for noncorrective
or
corrective
spectacles,
curved,
bent,
hollowed or the like; not
optically worked; hollow glass
spheres and their segments,
for the manufacture of such
glasses
Paving blocks, slabs, bricks,
squares, tiles and other
articles of pressed or moulded
glass, whether or not wired, of
a kind used for building or
construction purposes; glass
cubes and other glass small
wares, whether or not on a
backing, for mosaics or
similar decorative purposes;
leaded lights and the like;
multi-cellular or foam glass in
blocks, panels, plates, shells or
similar forms
Laboratory,
hygienic
or
pharmaceutical glassware,
whether or not graduated or
calibrated
Laboratory Glass ware
Others
Glass beads, imitation pearls,
imitation precious or semiprecious stones and similar
glass smallwares, and articles
thereof other than imitation
jewellery; glass eyes other
than
prosthetic
articles;
statuettes and other ornaments of lamp-worked glass,
other
than
imitation
jewellery; glass microspheres
not exceeding 1 mm in
diameter
Glass Beads and articles thereof
Others
Glass fibres (including glass
wool) and articles thereof (for
example, yarn, woven fabrics)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
(7)
Kg
5.2%
1.9%
17
1.9%
1.9%
6.2
Kg
6%
1.9%
18
1.9%
1.9%
5.7
126
Tariff Item
Unit
(1)
(2)
(3)
701901
701999
7020
702001
702002
702003
702004
702099
Fibreglass Tissue with UF/PF

Resin content minimum 17%
(Reinforced with Fibreglass
yarn)
Others
Other articles of glass
Glass Artware/Handicrafts
Glass Artware / Handicrafts
made of two or more ply glass
with or without metallic fusion
Glass Refills Silver Coated for
Vacuum Flasks
Glass Artware / Handicrafts
with silver coating
Others

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
1.9%
1.9%
1.9%
1.9%
(7)
Kg
7%
64
1.9%
17.4
Kg
7.5%
73
1.9%
18.5
Kg
7.5%
25
1.9%
6.3
Kg
7.5%
73
1.9%
18.5
1.9%
1.9%
CHAPTER 71
NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS,
METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF;
IMITATION JEWELLERY;COIN
I. I. PRECIOUS OR SEMIPRECIOUS STONES
Pearls, natural or cultured,
whether or not worked or
graded but not strung,
Nil
Nil
7101
mounted or set; pearls,
natural
or
cultured,
temporarily
strung
for
convenience of transport
Diamonds, whether or not
Nil
Nil
7102
worked, but not mounted or
set
Precious stones (other than
diamonds) and semiprecious
stones, whether or not
worked or graded but not
strung, mounted or set;
Nil
Nil
7103
ungraded precious stones
(other than diamonds) and
semi-precious
stones,
temporarily
strung
for
Synthetic or reconstructed
precious or semiprecious
stones, whether or not
worked or graded but not
strung, mounted or set;
Nil
Nil
7104
ungraded
synthetic
or
reconstructed precious or
semi-precious
stones,
temporarily
strung
for
127
Tariff Item
Unit
(1)
(2)
(3)
7105
7106
7107
7108
7109
7110
7111
7112
7113
Dust and powder of natural

or synthetic precious or semiprecious stones
II. PRECIOUS
METALS
AND METALS CLAD WITH
PRECIOUS METAL
Silver (including silver plated
with gold or platinum),
unwrought or in semimanufactured forms, or in
powder form
Base metals clad with silver,
not further worked than
semi-manufactured
Gold (including gold plated
with platinum) unwrought or
in semi-manufactured forms,
or in powder form
Base metals or silver, clad
with gold, not further worked
than semi-manufactured
Platinum, unwrought or in
semi-manufactured form, or
in powder form
Base metals, silver or gold,
clad with platinum, not
further worked than semimanufactured
Waste and scrap of precious
metal or of metal clad with
precious metal; other waste
and scrap containing precious
metal or precious metal
compounds, of a kind used
principally for the recovery
of precious metal
III.
JEWELLERY,
GOLDSMITHS
AND
SILVERSMITHS WARES
AND OTHER ARTICLES
Articles of jewellery and
parts thereof, of precious
precious metal
711301
Articles of jewellery and parts

thereof, made of gold
711302
Articles of jewellery and parts

thereof, made of silver
Gms.
Kg
128

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
` 209.3 per
gram of net
gold content
(.995 or more
purity) in the
jewellery
` 2790 per kg
of net silver
` 209.3 per
gram of net
gold content
(.995 or more
purity) in the
jewellery
` 2790 per kg
of net silver
(7)
Tariff Item
Unit
(1)
(2)
(3)
711399
7114
Others
Articles of goldsmiths or
silversmiths wares and parts
thereof, of precious metal or
of metal clad With precious
metal
711401
Articles made of silver
711499
Others
Other articles of precious
precious metal
Articles
of
natural
or
cultured pearls, precious or
semi-precious stones (natural,
synthetic or reconstructed)
Imitation jewellery
Brass Jewellery
Aluminium Jewellery
Plastic Imitation Jewellery
with or without embellishments
Plastic Bangles with or without
embellishments
Stainless Steel Jewellery
Iron Jewellery
Glass Jewellery
Others
Coin
7115
7116
7117
711701
711702
711703
711704
711705
711706
711707
711799
7118
Kg

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
content (.999
purity) in the
jewellery
content (.999
purity) in the
jewellery
Nil
Nil
` 2790 per kg
of net silver
content (.999
purity) in the
jewellery
` 2790 per kg
of net silver
content (.999
purity) in the
jewellery
Nil
Nil
Nil
Nil
Nil
Nil
(7)
Kg
Kg
7%
7%
150
50
1.9%
1.9%
40.7
13.6
Kg
4.4%
25
1.9%
10.8
Kg
4.4%
25
1.9%
10.8
Kg
Kg
Kg
7%
7%
7%
Nil
Nil
50
50
50
1.9%
1.9%
1.9%
Nil
Nil
13.6
13.6
13.6
340
1.5%
340
CHAPTER 72
IRON AND STEEL
7201
7202
720201
720299
7203
I. PRIMARY
MATERIALS; PRODUCTS IN
GRANULAR OR POWDER
FORM
Pig iron and spiegeleisen in
pigs, blocks or other primary
forms
Ferro alloys
Magnesium Ferro Silicon
Others
Ferrous products obtained by
direct reduction of iron ore
and other spongy ferrous
products, in lumps, pellets or
similar forms; iron having
MT
129
1.5%
1.4%
1.4%
1.4%
1.4%
1.4%
1.4%
Tariff Item
Unit
(1)
(2)
(3)
7204
7205
7206
7207
7208
7209
7210
7211
7212
7213
7214
7215
7216
7217
minimum purity by weight of

99.94%, in lumps, pellets or
similar forms
Ferrous waste and scrap;
remelting scrap ingots of iron
or steel
Granules and powders, of pig
iron, spiegeleisen, iron or steel
II IRON AND NON-ALLOY
STEEL
Iron and non-alloy steel in
ingots or other primary forms
(excluding iron of heading
7203)
Semi-finished products of
iron or non-alloy steel
Flat-rolled products of iron or
non-alloy steel, of a width of
600 mm or more, hot-rolled,
not clad, plated or coated
600 mm or more, cold-rolled
(cold-reduced),
not
clad,
plated or coated
600 mm or more, clad, plated
or coated
less than 600 mm, not clad,
plated or coated
less than 600 mm, clad, plated
or coated
Bars and rods, hot-rolled, in
irregularly wound coils, of
Other bars and rods of iron
or non-alloy steel, not further
worked than forged, hotrolled, hot-drawn or hotextruded, but including those
twisted after rolling
Other bars and rods of iron
or non-alloy steel
Angles, shapes and sections of
Wire of iron or non-alloy steel
III. STAINLESS STEEL

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
Nil
Nil
1.4%
1.4%
1.4%
1.4%
(7)
MT
2%
650
2%
650
MT
2%
700
2%
700
MT
2%
1000
2%
1000
MT
2%
1200
2%
1200
MT
2%
1200
2%
1200
MT
2%
1200
2%
1200
MT
2%
1200
2%
1200
MT
2%
1200
2%
1200
MT
2%
1200
2%
1200
MT
2%
1200
2%
1200
MT
2%
1400
2%
1400
130

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Unit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
MT
2%
3200
2%
3200
MT
2%
3200
2%
3200
MT
2%
3200
2%
3200
MT
2%
3200
2%
3200
MT
2%
3200
2%
3200
MT
2%
3200
2%
3200
MT
2%
3200
2%
3200
MT
2%
3200
2%
3200
MT
2%
3200
2%
3200
MT
2%
1600
2%
1600
MT
2%
1600
2%
1600
1600
2%
1600
2.5
2%
2.5
2.5
2%
2.5
7218
7219
7220
7221
7222
7223
7224
7225
7226
7227
7228
7229
7301
7302
Stainless steel in ingots or

other primary forms; semifinished products of stainless
steel
Flat-rolled
products
of
stainless steel, of a width of
600 mm or more
Flat-rolled
products
of
stainless steel, of a width of
less than 600 mm
stainless steel
Other bars and rods of
stainless steel; angles, shapes
and sections of stainless steel
Wire of stainless steel
IV. OTHER
ALLOY
STEEL; HOLLOW DRILL
BARS AND RODS, OF
ALLOY OR NON-ALLOY
STEEL
Other alloy steel in ingots or
other primary forms; semifinished products of other
alloy steel
Flat-rolled products of other
alloy steel, of a width of 600
mm or more
Flat-rolled products of other
alloy steel, of a width of less
than 600 mm
other alloy steel
Other bars and rods of other
alloy steel; angles, shapes and
sections, of other alloy steel;
hollow drill bars and rods, of
alloy or non-alloy steel
Wire of other alloy steel
MT
2%
CHAPTER 73
ARTICLES OF IRON OR STEEL
Sheet piling of iron or steel,
whether or not drilled,
punched or made from
Kg
2%
assembled elements; welded
angles, shapes and sections, of
iron or steel
Railway or tramway track
Kg
2%
construction material of iron
or steel, the following: rails,
131

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Unit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Kg
2%
3.3
2%
3.3
Kg
Kg
Kg
2%
2%
2%
3.3
10
2.5
2%
2%
2%
3.3
10
2.5
Kg
2%
3.3
2%
3.3
Kg
2%
2.5
2%
2.5
Kg
2%
3.3
2%
3.3
Kg
7%
11.5
2%
3.3
7303
7304
730401
730402
730499
7305
7306
7307
7308
check-rails and rack rails,

switch blades, crossing frogs,
point rods and other crossing
pieces, sleepers (cross-ties),
fish-plates,
chairs,
chair
wedges, sole plates (base
plates), rail clips, bedplates,
ties and other material
specialized for jointing or
fixing rails
Tubes, pipes and hollow
profiles, of cast iron
Tubes, pipes and hollow
profiles, seamless, of iron
(other than cast iron) or steel
Of mild carbon steel
Of alloy or stainless steel
Of others
Other tubes and pipes (for
example, welded, riveted or
similarly
closed),
having
circular cross-sections, the
external diameter of which
exceeds 406.4 mm, of iron or
steel
Other tubes, pipes and hollow
profiles (for example, open
seam or welded, riveted or
similarly closed), of iron or
steel
Tube or pipe fittings (for
example, couplings, elbows,
sleeves), of iron or steel
Structures
(excluding
prefabricated buildings of
heading 9406) and parts of
structures
(for
example,
bridges and bridge-sections,
lock-gates,
towers,
lattice
masts, roofs, roofing frameworks, doors and windows and
their frames and thresholds for
doors, shutters, balustrades,
pillars and columns), of iron or
steel; plates, rods, angles,
shapes, sections, tubes and the
like, prepared for use in
structures, of iron or steel
132

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Unit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Kg
2%
3.3
2%
3.3
Kg
2%
3.3
2%
3.3
Kg
2%
2%
Kg
2%
2.5
2%
2.5
Kg
2%
2%
Kg
2%
2%
Kg
Kg
7%
7%
17.5
14
2%
2%
5
4
Kg
7%
28
2%
Kg
7%
11.5
2%
3.3
Kg
7%
11.5
2%
3.3
7309
7310
7311
7312
7313
7314
7315
731501
731599
7316
7317
7318
Reservoirs, tanks, vats and

similar containers for any
material
(other
than
compressed or liquefied gas),
of iron or steel, of a capacity
exceeding 300L, whether or
not lined or heat-insulated, but
not fitted with mechanical or
thermal equipment
Tanks, casks, drums, cans,
boxes and similar containers,
for any material (other than
of iron or steel, of a capacity
not exceeding 300L, whether
or not lined or heat-insulated,
but not fitted with mechanical
or thermal equipment
Containers for compressed or
liquefied gas, of iron or steel
Stranded wire, ropes, cables,
plaited bands, slings and the
like, of iron or steel, not
electrically insulated
Barbed wire of iron or steel;
twisted hoop or single flat
wire, barbed or not, and
loosely twisted double wire, of
a kind used for fencing of iron
or steel
Cloth
(including
endless
bands), Grill, netting and
fencing, of iron or steel wire;
expanded metal of iron or steel
Chain and parts thereof, of
iron or steel
Industrial roller chains
Others
Anchors, grapnels and parts
thereof, of iron or steel
Nails, tacks, drawing pins,
corrugated nails, staples (other
than those of heading 8305)
and similar articles, of iron or
steel, whether or not with
heads of other material, but
excluding such articles with
heads of copper
Screws, bolts, nuts, coachscrews, screw hooks, rivets,
cotters, cotter-pins, washers
(including spring washers) and
133

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Unit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Kg
7%
42
2%
12
Kg
7%
11.5
2%
3.3
Kg
7%
11.5
2%
3.3
Kg
7%
17.5
2%
Kg
9%
32
2%
7.1
Kg
9%
32
2%
7.1
Kg
9%
63
2%
14
Kg
9%
63
2%
14
Kg
9%
18
2%
Kg
7%
25
2%
7.1
7319
7320
7321
7322
7323
732301
732302
732303
732304
732399
7324
7325
similar articles, of iron or steel

Sewing
needles,
knitting
needles,
bodkins,
crochet
hooks, embroidery stilettos
and similar articles, for use in
the hand, of iron or steel;
safety pins and other pins, of
iron or steel, not elsewhere
Springs and leaves for springs,
of iron or steel
Stoves, ranges, grates, cookers
(including
those
with
subsidiary boilers for central
heating), barbecues, braziers,
gas-rings, plate warmers and
similar non-electric domestic
appliances, and parts thereof,
of iron or steel
Radiators for central heating,
not electrically heated, and
parts thereof, of iron or steel;
air heaters and hot air
distributors
(including
distributors which can also
distribute fresh or conditioned
air), not electrically heated,
incorporating a motor-driven
fan or blower, and parts
Table, kitchen or other
household articles and parts
thereof, of iron or steel; iron or
steel wool; pot scourers and
scouring or polishing pads,
gloves and the like, of iron or
steel
Of stainless steel
Copper bottom or aluminium
brazed or aluminium clad
stainless steel utensils
Of stainless steel having nickel
content of 8% or more
Copper bottom or aluminium
brazed or aluminium clad
stainless steel utensils having
nickel content of 8% or more
Others
Sanitary ware and parts
Other cast articles of iron or
134

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Unit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Kg
2%
13
2%
13
Kg
7%
11.5
2%
3.3
Kg
9%
40
2%
8.9
Kg
9%
80
2%
17.8
Kg
2%
13
2%
13
2%
3.3
732501
732599
7326
732601
732602
732603
732699
7401
7402
7403
7404
7405
7406
7407
7408
7409
7410
7411
7412
741201
741299
steel
Machined
parts/components
made wholly or predominantly
of Alloy Steel/Stainless Steel
manufactured through casting
process
Others
Other articles of iron and steel
Handicrafts/ Artware of cast iron
or iron or steel, with or without
plating/coating/galvanizing/brass
Handicraft/Artware of stainless
steel
Machined parts / components
of Alloy Steel/Stainless Steel,
forged or manufactured through
forging process
Others
Kg
7%
11.5
CHAPTER 74
COPPER AND ARTICLES THEREOF
Copper
mattes;
cement
1.9%
copper (precipitated copper)
Unrefined copper; copper
1.9%
anodes
for
electrolytic
refining
Refined copper and copper
1.9%
alloys, unwrought
Nil
Copper waste and scrap
1.9%
Master alloys of copper
1.9%
Copper powders and flakes
Copper bars, rods and
1.9%
profiles
1.9%
Copper wire
Copper plates, sheets and
1.9%
strip, of a thickness exceeding
0.15 mm
Copper foil (whether or not
printed or backed with paper,
perboard , plastics or similar
1.9%
backing materials) of a
thickness (excluding any
backing) not exceeding 0.15
mm
1.9%
Copper tubes and pipes
Copper tube or pipe fittings
(for
example,
couplings,
elbows, sleeves)
Brass or Copper bushes, tubes
Kg
11%
95
or pipe fittings
Others
1.9%
135
1.9%
1.9%
1.9%
Nil
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
2.5%
1.9%
21.6
Tariff Item
Unit
(1)
(2)
(3)
7413
7414
7415
741501
741599
7416
7417
7418
741801
741802
741803
741899
7419
741901
741902
741998
741999
7501
7502
7503
7504
7505
Stranded wire, cables, plated

bands and the like, of copper,
not electrically insulated
Deleted
Nails, tacks, drawing pins,
staples (other than those of
heading 8305) and similar
articles, of copper or of iron
or steel with heads of copper;
screws, bolts, nuts, screw
hooks, rivets, cotters, cotterpins,
washers
(including
spring washers) and similar
articles, of copper
Of Brass
Others
Deleted
Deleted
thereof, of copper; pot
scourers and scouring or
polishing pads, gloves and the
like, of copper; sanitary ware
and parts thereof, of copper
Sanitary and bathroom fittings
(of gun metal)
Sanitary and Bathroom Fittings
including parts / components
thereof made of Brass whether
or not Nickel / Chrome Plated
Electro plated nickel silver
ware (EPNS)
Others of brass and other
copper alloys
Other articles of copper
Artware / Handicraft of Brass
Artware / Handicraft of copper
Other articles of brass
Other articles of copper

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
1.9%
(6)
(7)
1.9%
Kg
11%
1.9%
95
2.5%
1.9%
21.6
Kg
11%
95
2.5%
21.6
Kg
11%
95
2.5%
21.6
Kg
11%
95
2.5%
21.6
Kg
11%
95
2.5%
21.6
Kg
11.5%
160
Kg
11.5%
190
Kg
11%
95
Kg
11%
115
CHAPTER 75
NICKEL AND ARTICLES THEREOF
Nickel mattes, nickel oxide
sinters
and
other
1.9%
intermediate products of
nickel metallurgy
1.9%
Unwrought nickel
Nil
Nickel waste and scrap
1.9%
Nickel powders and flakes
Nickel bars, rods, profiles and
1.9%
wire
2.5%
2.5%
2.5%
2.5%
34.8
41.3
21.6
26.1
136
1.9%
1.9%
Nil
1.9%
1.9%
Tariff Item
Unit
(1)
(2)
(3)
7506
7507
7508
7601
7602
7603
7604
7605
7606
7607
7608
7609
7610
7611
Nickel plates, sheets, strip

and foil
Nickel tubes, pipes and tube
or pipe fittings (for example,
couplings, elbows, sleeves)
Other articles of nickel

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
1.9%
1.9%
1.9%
1.9%
1.9%
CHAPTER 76
ALUMINIUM AND ARTICLES THEREOF
1.9%
Unwrought aluminium
Nil
Aluminium waste and scrap
Aluminium powders and
1.9%
flakes
Aluminium bars, rods and
1.9%
profiles
1.9%
Aluminium wire
Aluminium plates, sheets and
1.9%
strip, of a thickness exceeding
0.2 mm
Aluminium foil (whether or
not printed or backed with
paper, paperboard, plastics or
1.9%
similar backing materials) of
a thickness (excluding any
backing) not exceeding 0.2mm
1.9%
Aluminium tubes and pipes
Aluminium tube or pipe
1.9%
fittings
(for
example,
couplings, elbows, sleeves)
Aluminium
structures
(excluding
prefabricated
buildings of heading 9406)
and parts of structures (for
example, bridges and bridgesections, towers, lattice masts,
roofs, roofing frameworks,
1.9%
doors and windows and their
frames and thresholds for
doors, balustrades, pillars and
columns); aluminium plates,
rods, profiles, tubes and the
like, prepared for use in
structures
Aluminium reservoirs, tanks,
vats and similar containers,
for any material (other than
1.9%
of a capacity exceeding 300l,
whether or not lined or heatinsulated, but not fitted with
mechanical
or
thermal
equipment
137
(6)
1.9%
1.9%
Nil
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
(7)
Tariff Item
Unit
(1)
(2)
(3)
7612
7613
7614
761401
761499
7615
7616
761601
761699
7801
7802
7803
7804
7805
7806
7901
7902
7903
7904
7905
7906
7907
Aluminium casks, drums,

cans, boxes and similar
containers (including rigid or
collapsible
tubular
containers), for any material
(other than compressed or
liquefied gas), of a capacity
not exceeding 300l, whether
or not lined or heat-insulated,
but not fitted with mechanical
or thermal equipment
Aluminium containers for
compressed or liquefied gas
Stranded wire, cables, plaited
bands and the like, of
aluminium, not electrically
insulated
Aluminium conductor steel
reinforced (ACSR)
Others
thereof, of aluminium; pot
scourers and scouring or
polishing pads, gloves and the
like, of aluminium; sanitary
ware and parts thereof, of
aluminium
Other articles of aluminium
Aluminum Artware/Handicrafts
Others
Kg

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
1.9%
1.9%
1.9%
1.9%
2%
6.5
1.9%
Kg
7%
Kg
7%
Kg
7%
CHAPTER 78
LEAD AND ARTICLES THEREOF
1.9%
Unwrought lead
Nil
Lead waste and scrap
Deleted
Lead plates, sheets, strip and
1.9%
foil; lead powders and flakes
Deleted
1.9%
Other articles of lead
CHAPTER 79
ZINC AND ARTICLES THEREOF
1.9%
Unwrought zinc
Nil
Zinc waste and scrap
1.9%
Zinc dust, powders and flakes
Zinc bars, rods, profiles and
1.9%
wire
Zinc plates, sheets, strip and
1.9%
foil
Deleted
1.9%
Other articles of zinc
138
(6)
2%
(7)
6.5
1.9%
28
1.9%
7.6
63
28
1.9%
1.9%
17.1
7.6
1.9%
Nil
1.9%
1.9%
1.9%
Nil
1.9%
1.9%
1.9%
1.9%
Tariff Item
Unit
(1)
(2)
(3)
8001
8002
8003
8004
8005
8006
8007
800701
800799
8101
8102
8103
8104
8105
8106
8107
8108
8109
8110
8111
8112

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
CHAPTER 80
TIN AND ARTICLES THEREOF
Nil
Unwrought tin
Nil
Tin waste and scrap
Tin bars, rods, profiles and
1.9%
wire
Deleted
Deleted
Deleted
Other articles of tin
Tin plates, sheets and strip, of a
1.9%
thickness exceeding 0.2 mm
other
Nil
CHAPTER 81
OTHER BASE METALS; CERMETS ARTICLES THEREOF
Tungsten
(wolfram)
and
1.9%
articles thereof, excluding
waste and scrap
Molybdenum and articles
1.9%
thereof , excluding waste and
scrap
Tantalum
and
articles
1.9%
thereof,excluding waste and
scrap
Magnesium
and
articles
1.9%
thereof, excluding waste and
scrap
Cobalt mattes and other
intermediate
products
of
1.9%
cobalt metallurgy; cobalt and
articles thereof, excluding
waste and scrap
Bismuth and articles thereof,
1.9%
excluding waste and scrap
Cadmium and articles thereof,
1.9%
Titanium and articles thereof,
1.9%
Zirconium and articles thereof,
1.9%
Antimony and articles thereof,
1.9%
Manganese
and
articles
1.9%
thereof, excluding waste and
scrap
Beryllium, chromium, germanium, vanadium, gallium, hafnium,
indium,
niobium
1.9%
(colum-bium), rhenium and
thallium, and articles of these
metals, excluding waste and
139
(6)
Nil
Nil
1.9%
1.9%
Nil
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
(7)
Tariff Item
Unit
(1)
(2)
(3)
8113
8201
8202
8203
8204
8205
8206
scrap
Cermets and articles thereof,

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
1.9%
(5)
(6)
1.9%
CHAPTER 82
TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL;
PARTS THEREOF OF BASE METAL
Hand tools, the following:
spades, shovels, mattocks,
picks, hoes, forks and rakes;
axes, bill hooks and similar
hewing tools; secateurs and
Kg
8%
18
2%
pruners of any kind; scythes,
sickles, hay knives, hedge
shears, timber wedges and
other tools of a kind used in
agriculture, horticulture or
forestry
Hand saws; blades for saws of
all kinds (including slitting,
Kg
9.8%
28
2%
slotting or toothless saw
blades)
Files, rasps, pliers (including
cutting
pliers),
pincers,
tweezers, metal cutting shears,
Kg
9.8%
33
2%
pipe-cutters, bolt croppers,
perforating
punches
and
similar hand tools
Hand-operated spanners and
wrenches (including torque
meter wrenches but not
Kg
9.8%
33
2%
including
tap
wrenches);
interchangeable
spanner
sockets, with or without
handles
Hand tools (including glaziers
diamonds), not elsewhere
specified or included; blow
lamps; vices; clamps and the
Kg
9.8%
18
2%
like, other than accessories for
and parts of, machine tools;
anvils; portable forges; hand
or pedal-operated grinding
wheels with frameworks
Tools of two or more of the
Kg
9%
28
2%
headings 8202 to 8205, put up
in sets for retail sale
140
(7)
4.5
5.7
6.7
6.7
3.7
6.2
Tariff Item
Unit
(1)
(2)
(3)
8207
820701
820799
8208
8209
8210
8211
821101
821199
8212
821201
821299
8213
8214
821401
821402
Interchangeable tools for hand

tools, whether or not poweroperated, or for machine
tools (for example, for
pressing, stamping, punching,
tapping, threading, drilling,
boring, broaching, milling,
turning or screw driving),
including dies for drawing or
extruding metal, and rock
drilling or earth boring tools
PCB drills made from solid
tungsten carbide blanks or rods
Others
Knives and cutting blades, for
machines or for mechanical
appliances
Plates, sticks, tips and the like
for tools, unmounted, of
cermets
Hand-operated
mechanical
appliances, weighing 10 kg or
less, used in the preparation,
conditioning or serving of food
or drink
Knives with cutting blades,
serrated or not (including
pruning knives), other than
knives of heading 8208, and
blades therefor
Of stainless steel
Others
Razors and razor blades
(including razor blanks in
strips)
Stainless Steel safety razor
Blades
Others
Scissors, tailors shears and
similar shears, and blades
therefore
Other articles of cutlery (for
example,
hair
clippers,
butchers or kitchen cleavers,
choppers and mincing knives,
paper knives); manicure or
pedicure sets and instruments
(including nail files)
Of stainless steel

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
2%
(6)
(7)
2%
Kg
9%
37
2%
8.2
Kg
9%
30
2%
6.7
2%
2%
Kg
9%
37
2%
8.2
Kg
Kg
9%
9%
37
30
2%
2%
8.2
6.7
Kg
9%
37
2%
8.2
Kg
9%
30
2%
6.7
Kg
9%
30
2%
6.7
Kg
9%
32
2%
7.1
Kg
9%
63
2%
14
141

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Unit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
821499
Others
Spoons,
forks,
ladles,
skimmers, cake-servers, fishknives, butter-knives, sugar
tongs and similar kitchen or
tableware
Of stainless steel
Others
Kg
9%
30
2%
6.7
Kg
9%
32
2%
7.1
Kg
9%
63
2%
14
2%
6.7
8215
821501
821502
821599
8301
830101
830102
830103
830104
830198
830199
8302
830201
830298
830299
8303
8304
Kg
9%
30
CHAPTER 83
MISCELLANEOUS ARTICLES OF BASE METAL
Padlocks and locks (key,
combination or electrically
operated), of base metal;
clasps and frames with clasps,
incorporating locks, of base
metal; keys for any of the
foregoing articles, of base
metal
Industrial Locking Device
2%
Automobile Locks other than
2%
Ignition Locks
Automobile Ignition Locks for
2%
cars
Automobile Ignition Locks for
2%
two wheelers
Others made of brass
Kg
11%
95
Others
Kg
7%
14
Base metal mountings, fittings
and similar articles suitable
for
furniture,
doors,
staircases, windows, blinds,
coachwork, saddlery, trunks,
chests, caskets or the like;
base metal hat-racks, hatpegs, brackets and similar
fixtures; castors with mountings of base metal; automatic
door closures of base metal
Brass builder Hardware
Kg
11%
95
Others made of brass
Kg
11%
95
Others
Kg
7%
14
Armoured or reinforced safes,
strong boxes and doors and
safe deposit lockers for
Kg
7%
14
strong-rooms, cash or deed
boxes and the like, of base
metal
Filing cabinets, card-index
Kg
7%
14
cabinets, paper trays, paper
rests, pen trays, office-stamp
142
2%
2%
2%
2%
2.5%
2%
21.6
4
2.5%
2.5%
2%
21.6
21.6
4
2%
2%

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Unit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Kg
7%
14
2%
Kg
Kg
Kg
Kg
Kg
11.5%
11.5%
9%
7%
7%
160
190
40
63
14
2.5%
2.5%
2%
1.9%
2%
34.8
41.3
8.9
17.1
4
Kg
7%
17
1.9%
4.6
Kg
7%
14
2%
Kg
7%
14
2%
Kg
Kg
7%
7%
17
14
1.9%
2%
4.6
4
Kg
Kg
7%
7%
17
14
1.9%
2%
4.6
4
8305
8306
830601
830602
830603
830604
830699
8307
830701
830702
830799
8308
830801
830899
8309
830901
830999
stands and similar office or

desk equipment, of base
metal, other than office
furniture of heading 9403
Fittings for loose-leaf binders
or files, letter clips, letter
corners, paper clips, indexing
tags and similar office
articles, of base metal; staples
in strips (for example, for
offices,
upholstery,
packaging), of base metal
Bells, gongs and the like, nonelectric, of base metal;
statuettes and other ornaments, of base metal; photograph, picture or similar
frames, of base metal; mirrors
of base metal
Of brass and other copper alloys
Of copper
Of iron and steel
Of aluminium
Others
Flexible tubing of base metal,
with or without fittings
Aluminium flexible tubing
Galvanised
steel
flexible
tubes/pipes
Other flexible tubing of metal
whether or not coated with PVC
Clasps, frames with clasps,
buckles, buckle-clasps, hooks,
eyes, eyelets and the like, of
base metal, of a kind used for
clothing, footwear, awnings,
handbags, travel goods or
other made up articles;
tubular or bifurcated rivets,
of base metal; beads and
spangles, of base metals
Of Aluminium
Others
Stoppers, caps and lids
(including crown corks, screw
caps and pouring stoppers),
capsules for bottles, threaded
bungs, bung covers, seals and
other packing accessories, of
base metal
Of Aluminium
Others
143

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Unit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Kg
Kg
11%
7%
95
14
2.5%
2%
21.6
4
Kg
2%
2%
8310
831001
831099
8311
Sign-plates,
name-plates,
address-plates and similar
plates, numbers, letters and
other symbols, of base metal,
excluding those of heading
9405
Of Brass
Others
Wire, rods, tubes, plates,
electrodes
and
similar
products, of base metal or of
metal carbides, coated or
cored with flux material, of a
kind used for soldering, brazing, welding or deposition of
metal or of metal carbides;
wire and rods, of agglomerated base metal powder,
used for metal spraying
CHAPTER 84
NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF
Nuclear
reactors;
fuel
elements (cartridges), nonNil
Nil
8401
irradiated, for nuclear reactors; machinery and apparatus for isotopic separation
Steam or other vapour
generating boilers (other than
central heating hot water
2%
2%
8402
boilers capable
also of
producing
low
pressure
steam); super-heated water
boilers
Central heating boilers other
2%
2%
8403
Auxiliary plant for use with
boilers of heading 8402 or
8403 (for example, econo2%
2%
8404
misers, super-heaters, soot
removers, gas recoverers);
condensers for steam or other
vapour power units
Producer gas or water gas
generators, with or without
their purifiers; acetylene gas
2%
2%
8405
generators and similar water
process gas generators, with
or without their purifiers
Steam turbines and other
2%
2%
8406
vapour turbines
Spark-ignition reciprocating
2%
2%
8407
or rotary internal combustion
144
Tariff Item
Unit
(1)
(2)
(3)
8408
8409
8410
8411
8412
8413
841301
841302
841303
841304
841305
841399
8414
841401
841402
841403
841404
841405
841406
841499
8415
piston engines
Compression-ignition internal
combustion piston engines
(diesel or semi-diesel engines)
Parts suitable for use solely or
principally with the engines of
Hydraulic turbines, water
wheels,
and
regulators
therefor
Turbo-jets, turbo-propellers
and other gas turbines
Other engines and motors
Pumps for liquids, whether or
not fitted with a measuring
device; liquid elevators
Deep Well Hand pump with or
without connecting Rods, with /
without spares and Tools
Submersible pumps
Multi Cylinder Fuel injection
Pumps for Diesel Engines
Single Cylinder Pump for Diesel
Engine
Distributor Type Fuel Injection
Pump
Others
Air or vacuum pumps, air or
other gas compressors and
fans; ventilating or recycling
hoods incorporating a fan,
whether or not fitted with
filters
Hermetically
sealed
Compressors for airconditioning
Hermetically
sealed
Compressors for refrigerators
and commercial refrigeration
applications using eco friendly
gases
Bicycle Pump
Complete ceiling fan with metal
blades (36"/42/48/56/60)
Hermetically Sealed compressor
Pump Kit Assembly
Turbo charger
Others
Air conditioning machines,
comprising a motor-driven fan
and elements for changing the
temperature and humidity,

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
2%
Kg
2%
(6)
(7)
2%
13
2%
2%
2%
2%
2%
2%
2%
13
Kg
2%
13
2%
13
Kg
2%
13
2%
13
Kg
2%
13
2%
13
Kg
2%
13
2%
13
Kg
2%
13
2%
13
Kg
2%
13
2%
13
1 No.
2%
207
2%
207
1 No.
2%
68
2%
68
1 No.
10%
18
2%
3.6
1 No.
2%
23
2%
23
Kg
2%
13
2%
13
Kg
Kg
3.6%
2%
63
13
3.6%
2%
63
13
2%
145
2%
Tariff Item
Unit
(1)
(2)
(3)
8416
8417
8418
8419
8420
8421
including those machines in

which the humidity cannot be
separately regulated
Furnace burners for liquid
fuel, for pulverised solid fuel
or for gas; mechanical stokers,
including their
mechanical
grates,
mechanical
ash
dischargers
and
similar
appliances
Industrial
or
laboratory
furnaces and ovens, including
incinerators, non-electric
Refrigerators, freezers and
other refrigerating or freezing
equipment, electric or other;
heat pumps other than air
conditioning machines of
heading 8415
Machinery,
plant
or
laboratory
equipment,
whether or not electrically
heated (excluding furnaces,
ovens and other equipment of
heading
8514),
for
the
treatment of materials by a
process involving a change of
temperature such as heating,
cooking, roasting, distilling,
rectifying,
sterilising
pasteurising, steaming, drying,
evaporating,
vapourising,
condensing or cooling, other
than machinery or plant of a
kind used for domestic
purposes; instantaneous or
storage water heaters, nonelectric
Calendering or other rolling
machines, other than for
metals or glass, and cylinders
therefor
Centrifuges,
including
centrifugal dryers; filtering or
purifying machinery and
apparatus, for liquids or gases
146

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
(7)
Tariff Item
Unit
(1)
(2)
(3)
8422
8423
842301
842399
8424
8425
8426
842601
842699
8427
8428
Dish
washing
machines;
machinery for cleaning or
drying bottles or other
containers; machinery for
filling, closing, sealing or
labelling bottles, cans, boxes,
bags or other containers;
machinery
for
capsuling
bottles, jars, tubes and similar
containers; other packing or
wrapping machinery (including heat-shrink wrapping
machinery); machinery for
aerating beverages
Weighing
machinery
(excluding balances of a
sensitivity of 5 centigrams or
better),
including
weight
operated counting or checking
machines; weighing machine
weights of all kinds
Cast Iron Weights
Others
Mechanical
appliances
(whether
or not handoperated)
for
projecting,
dispersing or spraying liquids
or powders; fire extinguishers,
whether or not charged; spray
guns and similar appliances;
steam or sand blasting
machines and similar jet
projecting machines
Pulley tackle and hoists other
than skip hoists; winches and
capstans; jacks
Ships
derricks;
cranes
including cable cranes; mobile
lifting
frames,
straddle
carriers and works trucks
fitted with a crane
Tower Crane
Others
Fork-lift trucks; other works
trucks fitted with lifting or
handling equipment
Other lifting, handling, loading or unloading machinery
(for example, lifts, escalators,
conveyors, teleferics)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
2%
Kg
147
7%
2%
(6)
(7)
2%
14
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
Tariff Item
Unit
(1)
(2)
(3)
8429
8430
8431
8432
8433
8434
8435
8436
8437
Self-propelled
bulldozers,
angledozers, graders, levellers,
scrapers, mechanical shovels,
excavators, shovel loaders,
tamping machines and road
rollers
Other
moving,
grading,
leveling, scrapping, excavating, tamping, compacting,
extracting
or
boring
machinery, for earth, minerals
or ores; pile-drivers and pileextractors; snow-ploughs and
snow-blowers
principally
with
the
machinery of headings 8425 to
8430
Agricultural, horticultural or
forestry machinery for soil
preparation or cultivation;
lawn or sports-ground rollers
Harvesting
or
threshing
machinery, including straw or
fodder balers; grass or hay
mowers; machines for cleaning, sorting or grading eggs,
fruit or other agricultural
produce,
other
than
machinery of heading 8437
Milking machines and dairy
machinery
Presses, crushers and similar
machinery used in the
manufacture of wine, cider,
fruit
juices
or
similar
beverages
Other agricultural, horticultural, forestry, poultrykeeping
or
bee-keeping
machinery, including germination plant fitted with
mecha-nical
or
thermal
equipment; poultry incubators
and brooders
Machines for cleaning, sorting
or grading seed, grain or dried
leguminous
vegetables;
machinery used in the milling
industry or for the working of
cereals or dried leguminous
vegetables, other than farm-

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
2%
2%
2%
2%
(7)
Kg
2%
13
2%
13
Kg
7%
14
2%
Kg
7%
14
2%
Kg
2%
2%
2%
2%
7%
2%
148
14
2%
2%
Tariff Item
Unit
(1)
(2)
(3)
8438
8439
8440
8441
8442
8443
8444
8445
type machinery
Machinery, not specified or
included elsewhere in this
Chapter, for the industrial
preparation or manufacture of
food or drink, other than
machinery for the extraction
or preparation of animal or
fixed vegetable fats or oils
Machinery for making pulp of
fibrous cellulosic material or
for making or finishing paper
or paperboard
Book-binding machinery, including book-sewing machines
Other machinery for making
up paper pulp, paper or paper
board,
including
cutting
machines of all kinds
Machinery, apparatus and
equipment (other than the
machine-tools of headings
8456 to 8465), for preparing or
making plates, printing components; plates, cylinders and
other printing components;
plates, cylinders and other
printing components; plates,
cylinders and lithographic
stones, prepared for printing
purposes (for example, planed,
grained or polished)
Printing machinery used for
printing by means of plates,
cylinders and other printing
components of heading 8442;
other
printers,
copying
machines
and
facsimile
machines whether or not
combined,
parts
and
accessories thereof
Machines
for
extruding,
drawing, texturing or cutting
man-made textile materials
Machines for preparing textile
fibres; spinning, doubling or
twisting machines and other
machinery for producing
textile yarns; textile reeling or
winding
(including
weftwinding)
machines
and
machines for preparing textile
149

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
(7)
Tariff Item
Unit
(1)
(2)
(3)
8446
8447
8448
8449
8450
8451
yarns for use on the machines

of heading 8446 or 8447
Weaving machines (looms)
Knitting machines, stichbonding
machines
and
machines for making gimped
yarn, tulle, lace, embroidery,
trimmings, braid or net and
machines for tufting
Auxiliary machinery for use
with machines of headings
8444, 8445, 8446 or 8447 (for
example, dobbies, jacquaards,
automatic
stop
motions,
shuttle changing mechanisms);
parts and accessories suitable
for use solely or principally
with the machines of this
heading or of headings 8444,
8445,
8446 or 8447 (for
example, spindles and spindle
flyers, card clothing, combs,
extruding nipples, shuttles,
healds and heald frames,
hosiery needles)
Machinery
for
the
manufacture or finishing of
felt or non-wovens in the piece
or in shapes, including
machinery for making felt
hats; blocks for making hats
Household or laundry-type
washing machines, including
machines which both wash
and dry
Machinery
(other
than
machines of heading 8450) for
washing, cleaning, wringing,
drying,
ironing,pressing
(including fusing presses),
bleaching, dyeing, dressing,
finishing,
coating
or
impregnating textile yarns,
fabrics or made up textile
articles
and
machines
forapplying the paste to the
base fabric or other support
used in the manufacture of
floor coverings such as
linoleum;
machines
for
reeling, unreeling, folding,
cutting or pinking textile
150

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
(7)
Tariff Item
Unit
(1)
(2)
(3)
8452
8453
8454
8455
8456
8457
8458
8459
8460
fabrics
Sewing machines, other than
book-sewing machines of
heading
8440; furniture,
bases and covers specially
designed for sewing machines;
sewing machine needles
Machinery for preparing,
tanning or working hides,
skins or leather or for making
or repairing footwear or other
articles of hides, skins or
leather, other than sewing
machines
Converters,
ladles,
ingot
moulds and casting machines,
of a kind used in metallurgy
or in metal foundries
Metal-rolling mills and rolls
therefore
Machine-tools for working
any material by removal of
material, by laser or other
light or photon beam, ultrasonic,
electro-discharge,
electro-chemical,
electron
beam, ionic-beam or plasma
arc processes
Machining
centres,
unit
construction machines (single
station) and multi-station
transfer machines for working
metal
Lathes (including turning
centres) for removing metal
Machine-tools (including waytype unit head machines) for
drilling,
boring,
milling,
treading or tapping by
removing metal, other than
lathes
(including
turning
centres) of heading 8458
Machine-tools for deburring,
sharpening, grinding, honing,
lapping, polishing or otherwise
finishing metal,or cermets by
means of grinding stones,
abrasives
or
polishing
products, other than gear
cutting, gear grinding or gear
finishing machines of heading
8461
151

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
(7)
Tariff Item
Unit
(1)
(2)
(3)
8461
8462
8463
8464
8465
8466
8467
846701
846799
Machine-tools for planing,

shaping, slotting, broaching,
gear cutting, gear grinding or
gear finishing, sawing, cuttingoff and other machine tools
working by removing metal,or
cermets,
not
elsewhere
Machine-tools
(including
presses) for working metal by
forging, hammering or diestamping;
machine-tools
(including
presses)
for
working metal by bending,
folding,
straightening,
flattening, shearing, punching
or notching; presses for
working metal or metal
carbides not specified above
Other
machine-tools
for
working metal, or cermets,
without removing material
Machine-tools for working
stone, ceramics, concrete,
asbestos- cement or like
mineral materials or for cold
working glass
Machine-tools
(including
machines for nailing, stapling,
glueing
or
otherwise
assembling) for working wood,
cork, bone, hard rubber, hard
plastics or similar hard
materials
Parts and accessories suitable
with the machines of headings
8456 to 8465, including work
or tool holders, self-opening
dieheads, dividing heads and
other special attachments for
machine-tools; tool holders for
any type of tool, for working
in the hand
Tools for working in the hand,
pneumatic, hydraulic or with
self-contained electric or nonelectric motor
Pneumatic tool
Others
152

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
(7)
Tariff Item
Unit
(1)
(2)
(3)
8468
8469
8470
8471
8472
8473
8474
Machinery and apparatus for

soldering, brazing or welding,
whether or not capable of
cutting, other than those of
heading 8515; gas-operated
surface tempering machines
and appliances
Typewriters
other
than
printers of heading
8443;
word-processing machines
Calculating machines and
pocket-size data recording,
reproducing and displaying
machines with calculating
functions;
accounting
machines,
postage-franking
machines,
ticket-issuing
machines
and
similar
machines, incorporating a
calculating
device;
cash
registers
Automatic data processing
machines and units thereof;
magnetic or optical readers,
machines for transcribing
data on to data media in coded
form and machines for
processing such data, not
elsewhere
specified
or
included
Other office machines (for
example, hectograph or stencil
duplicating machines, addressing machines, automatic bank
note dispensers, coin sorting
machines, coin counting or
wrapping machines, pencilsharpening machines, perforating or stapling machines)
Parts and accessories (other
than covers, carrying cases
and the like) suitable for use
solely or principally with
machines of headings 8469 to
8472
Machinery
for
sorting,
screening,
separating,
washing, crushing, grinding,
mixing or kneading earth,
stone, ores or other mineral
substances, in solid (including
powder or paste) form;
153

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
2%
2%
2%
2%
1%
1%
1%
1%
1%
1%
1%
1%
2%
2%
(7)
Tariff Item
Unit
(1)
(2)
(3)
8475
8476
8477
847701
847799
8478
8479
8480
8481
machinery for agglomerating,

shaping or moulding solid
mineral fuels, ceramic paste,
unhardened
cements,
plastering materials or other
mineral products in powder or
paste form; machines for
forming foundry moulds of
sand
Machines
for
assembling
electric or electronic lamps,
tubes or valves or flash-bulbs,
in glass envelopes; machines
or manufacturing or hot
working glass or glassware
Automatic
goods-vending
machines
(for
example,
postage stamps,
cigarette,
food or beverage machines),
including money changing
machines
Machinery
for
working
rubber or plastics or for the
manufacture of products from
these materials, not specified
or included elsewhere in this
Chapter
Plastic Extrusion Plant and
Machinery
Others
Machinery for preparing or
making up tobacco, not
specified
or
included
elsewhere in this Chapter
Machines and mechanical
appliances having individual
functions, not specified or
Chapter
Moulding boxes for metal
foundry;
mould
bases;
moulding patterns; moulds for
metal (other than ingot
moulds), metal carbides, glass,
mineral materials, rubber or
plastics
Taps, cocks, valves and similar
appliances for pipes, boilers
shells, tanks, vats or the like,
including pressure-reducing
valves and thermostatically
controlled valves
154

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
(7)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Unit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
848101
848102
848199
8482
848201
Of Brass
Of Gun-metal
Others
Ball or roller bearings
Ball or roller bearings
Parts including bearing races,
rings for bearing races, cages
Transmission shafts (including
cam shafts and crank shafts)
and cranks; bearing housings
and plain shaft bearings; gears
and gearing; ball or roller
screws; gear boxes and other
speed changers, including
torque converters; flywheels
and pulleys, including pulley
blocks; clutches and shaft
couplings (including universal
joints)
Cam
Crank Shaft made of alloy steel
Others
Gaskets and similar joints of
metal sheeting combined with
other material or of two or
more layers of metal; sets or
assortments of gaskets and
similar joints, dissimilar in
composition, put up in
pouches, envelopes or similar
packings; mechanical seals
Deleted
Machines and apparatus of a
kind used solely or principally
for the manufacture of semiconductor boules or wafers,
semi
conductor
devices,
electronic integrated circuits
or
flat
panel
displays;
machines
and
apparatus
specified in note 9(c) to this
chapter; parts and accessories
Machinery
parts,
not
containing electrical connectors, insulators, coils, contacts
or other electrical features,
not
elsewhere in this chapter
Machined
parts/components
Kg
Kg
Kg
10%
7%
2%
70
20
13
2%
2%
2%
14
5.7
13
848202
8483
848301
848302
848399
8484
8485
8486
8487
848701
2%
2%
Kg
2%
13
2%
13
Kg
Kg
Kg
2%
2%
2%
13
16
13
2%
2%
2%
13
16
13
Kg
4.8%
78
4.8%
78
2%
Kg
155
2%
2%
13
2%
13

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Unit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
848702
process
forging process
Others
Kg
2%
13
2%
13
848799
Kg
2%
13
2%
13
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
Electric
motors
and
2%
2%
8501
generators
(excluding
generating sets)
Electric generating sets and
2%
2%
8502
rotary converters
Kg
2%
13
2%
13
8503
principally with the machines
Electrical transformers, sta2%
2%
8504
tic converters (for example,
rectifiers) and inductors
Electro-magnets; permanent
magnets and articles intended
to become permanent magnets
after magnetisation; electromagnetic
or
permanent
2%
2%
8505
magnet chucks, clamps and
similar
holding
devices;
Electro-magnetic couplings,
clutches and brakes; electromagnetic lifting heads
Primary cells and primary
2%
2%
8506
batteries
Electric accumulators, including separators therefor,
2%
2%
8507
whether or not rectangular
(including square)
Vacuum cleaner with self2%
2%
8508
contained electric motor
Electro-mechanical domestic
appliances,
with
self2%
2%
8509
contained
electric
motor
other than vacuum cleaners of
Heading 8508
Shavers, hair clippers and
hair-removing
appliances,
2%
2%
8510
with self-contained electric
motor
Electrical ignition or starting
2%
2%
8511
equipment of a kind used for
spark-ignition
or
156
Tariff Item
Unit
(1)
(2)
(3)
8512
8513
8514
8515
compression-ignition internal
combustion
engines
(for
example, ignition magnetos,
magneto-dynamos,
ignition
coils, sparking plugs and glow
plugs,
starter
motors);
generators
(for
example,
dynamos, alternators) and
cut-outs of a kind used in
conjunction with such engines
Electrical
lighting
or
signalling
equipment
(excluding articles of heading
8539), windscreen wipers,
defrosters and demisters, of a
kind used for cycles or motor
vehicles
Portable
electric
lamps
designed to function by their
own source of energy (for
example, dry batteries, accumulators, magnetos), other
than lighting equipment of
heading 8512
Industrial
or
laboratory
electric furnaces and ovens
(including those functioning
by induction or dielectric
loss); other industrial or
laboratory equipment for the
heat treatment of materials by
induction or dielectric loss
Electric (including electrically heated gas), laser or
other light or photo beam,
ultrasonic, electron beam,
magnetic pulse or plasma arc
soldering, brazing or welding
machines and apparatus,
whether or not capable of
cutting; Electric machines and
apparatus for hot spraying of
metals or cermets
157

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
2%
2%
2%
2%
2%
2%
2%
2%
(7)
Tariff Item
Unit
(1)
(2)
(3)
8516
8517
8518
8519
8520
8521
8522
Electric instantaneous or
storage water heaters and
immersion heaters; electric
space heating apparatus and
soil
heating
apparatus;
electrio-thermic hair-dressing
apparatus (for example hair
dryers, hair curlers, curling
tong heaters) and hand
dryers; electric smoothing
irons; other electro-thermic
appliances of a kind used for
domestic purposes; electric
heating resistors, other than
Telephone sets, including
telephones for cellular net
works or for other wireless
networks; other apparatus
for
the transmission or
reception of voice, images or
other data, including apparatus for communication in a
wired or wireless network
(such as a local or wide area
network), other than transmission or reception apparatus of Heading 8443, 8525,
8527 or 8528
Microphones
and
stands
therefor;
Loudspeakers,
whether or not mounted in
their enclosures; headphones
and earphones, whether or
not
combined
with
a
microphone,
and
sets
consisting of a microphone
and
one
or
more
loudspeakers;
audiofrequency electric amplifiers;
electric sound amplifier sets
Sound
recording
or
reproducing apparatus
Omitted
Video
recording
or
reproducing
apparatus,
a video tuner
Parts and accessories suitable
with
the
apparatus
of
158

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
2%
2%
1%
1%
1%
1%
1%
1%
1%
1%
1%
1%
(7)
Tariff Item
Unit
(1)
(2)
(3)
8523
8524
8525
8526
8527
8528
8529
8530
8531
Discs, tapes, solid state non

volatile storage devices smart
cards and other media for
the recording of sound or of
other phenolmena, whether
or not recorded, including
matrices and masters for the
production of discs, but
excluding
products of
Chapter 37
Deleted
Transmission apparatus for
radio-broadcasting
or
television, whether or not
incorporating
reception
apparatus or sound recording
or reproducing apparatus;
television cameras, digital
cameras and video camera
recorders
Radar
apparatus,
radio
navigational aid apparatus
and radio remote control
apparatus
Reception
apparatus
for
radio-broadcasting, whether
or not combined, in the same
housing, with sound recording
or reproducing apparatus or
a clock
Monitors and projectors, not
incorporating
television
reception
apparatus;
reception
apparatus
for
television, whether or not
incorporating radio-broadcast
receivers or sound or video
recording or reproducing
apparatus
principally with the apparatus
of headings 8525 to 8528
Electrical signaling, safety or
traffic control equipment for
railways, tramways, roads,
inland waterways, parking
facilities, port installations or
airfields (other than those of
heading 8608)
Electric sound or visual
signalling apparatus (for
example,
bells,
sirens,
159

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
1%
1%
1%
1%
1%
1%
1%
1%
1%
1%
1%
1%
2%
2%
1%
1%
(7)
Tariff Item
Unit
(1)
(2)
(3)
8532
8533
8534
8535
853501
853502
853599
8536
853601
853602
853603
853699
indicator panels, burglar or

fire alarms), other than those
Electrical capacitors, fixed,
variable or adjustable (preset)
Electrical resistors (including
rheostats
and
potentiometers), other than heating
resistors
Printed circuits
Electrical
apparatus
for
switching
or
protecting
electrical circuits, or for
making connections to or in
electrical
circuits
(for
example,
switches,
fuses,
lighting arresters, voltage
limiters, surge suppressors,
plugs and other connectors,
junction boxes), for a voltage
exceeding 1,000 volts
Tinned/Untinned cables lugs/
sockets/connections/ferules/terminal ends, made of copper
Indoor Vaccum circuit breaker
panels
Others
Electrical
apparatus
for
switching
or
protecting
electrical circuits, or for
making connections to or in
electrical
circuits
(for
example, switches, relays,
fuses,
surge
suppressors,
plugs, sockets, lamp-holders,
and
other
connectors,
junction boxes), for a voltage
not exceeding 1,000 volts;
connectors for optical fibres,
optical fibre bundles or cables
Of Copper
Of Brass
Of Aluminium
Others
Kg
Kg
Kg
Kg
160

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
1%
1%
1%
1%
1%
1%
11%
95
2.5%
2%
2%
2%
2%
11%
11%
7%
2%
115
95
28
2.5%
2.5%
2%
2%
(7)
21.6
26.1
21.6
8
Tariff Item
Unit
(1)
(2)
(3)
8537
8538
853801
853802
853803
853899
8539
8540
8541
8542
8543
Boards,
panels,
consoles,
desks, cabinets and other
bases, equipped with two or
more apparatus of heading
8535 or 8536, for electric
control or the distribution of
electricity, including those
incorporating instruments or
apparatus of Chapter 90, and
numerical control apparatus,
other
than
switching
apparatus of heading 8517
principally with the apparatus
of headings 8535, 8536 or
8537
Of Copper
Of Brass
Of Aluminium
Others
Electric filament or discharge
lamps, including sealed beam
lamp units and ultra-violet or
infra-red lamps; arc-lamps
Thermionic, cold cathode or
photocathode valves and tubes
(for example, vacuum or
vapour or gas filled valves and
tubes, mercury arc rectifying
valves and tubes, cathode-ray
tubes,
television
camera
tubes)
Diodes,
transistors
and
similar
semi-conductor
devices; photosensitive semiconductor devices, including
photovoltaic cells whether or
not assembled in modules or
made up into panels; light
emitting diodes; mounted
piezo-electric crystals
Electronic integrated circuits
Electrical
machines
and
apparatus having individual
functions, not specified or
Chapter

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
2%
Kg
Kg
Kg
Kg
161
11%
11%
7%
2%
(6)
(7)
2%
115
95
28
13
2.5%
2.5%
2%
2%
2%
2%
1%
1%
1%
1%
1%
1%
2%
2%
26.1
21.6
8
13
Tariff Item
Unit
(1)
(2)
(3)
8544
854401
854499
8545
854501
854599
8546
8547
Insulated
(including
enamelled or anodised) wire,
cable
(including
co-axial
cable) and other insulated
electric conductors, whether
or not fitted with connectors;
optical fibre cables, made up
of
individually
sheathed
fibres, whether
or not
assembled
with
electric
conductors or fitted with
connectors
Optical fibre cables, made up of
individually sheathed fibres,
whether or not assembled with
electric conductors or fitted with
connectors
Others
Carbon electrodes, carbon
brushes,
lamp
carbons,
battery carbons and other
articles of graphite or other
carbon, with or without metal,
of a kind used for electrical
purposes
Graphite Electrode / Carbon
electrode / Anodes / Nipples /
Graphite Fine and Mix Graphite
products
Others
Electrical insulators of any
material
Insulating
fittings
for
electrical
machines,
appliances or equipment,
being fittings wholly of
insulating material apart from
any minor components of
metal (for example, threaded
sockets) incorporated during
moulding solely for the
purposes of assembly, other
than insulators of heading
8546; electrical conduit tubing
and joints therefor, of base
metal lined with insulating
material

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
1%
1%
2%
2%
(7)
Kg
2%
8.3
2%
8.3
Kg
2%
8.3
2%
8.3
162
2%
2%
2%
2%
Tariff Item
Unit
(1)
(2)
(3)
8548
854801
854802
854803
854899
Waste and scrap of primary

cells, primary batteries and
electric accumulators; spent
primary cells, spent primary
batteries and spent electric
accumulators; electrical parts
of machinery or apparatus,
not specified or included
elsewhere in this Chapter
Waste and scrap of primary
cells/primary batteries/electric
accumulators; spent primary
cells, spent primary batteries
and spent electric accumulators
Machined
parts/components
process
forging process
Others

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
Nil
(6)
(7)
Nil
Kg
2%
13
2%
13
Kg
2%
13
2%
13
Kg
2%
13
2%
13
CHAPTER 86
RAILWAY OR TRAMWAY LOCOMOTIVES, ROLLING-STOCK AND PARTS THEREOF; RAILWAY OR
TRAMWAY TRACK FIXTURES AND FITTINGS AND PARTS THEREOF; MECHANICAL (INCLUDING
ELECTRO-MECHANICAL) TRAFFIC SIGNALING EQUIPMENT OF ALL KINDS
Rail locomotives powered
from an external source of
2%
2%
8601
electricity or by electric
accumulators
Other
rail
locomotives;
2%
2%
8602
locomotive tenders
Self-propelled railway or
tramway coaches, vans and
2%
2%
8603
trucks, other than those of
heading 8604
Rail or tramway maintence or
service vehicles whether or
not
self-propelled
(for
2%
2%
8604
example, workshops, cranes,
ballast tampers, track-liners,
testing coaches and track
inspection vehicles)
163
Tariff Item
Unit
(1)
(2)
(3)
8605
8606
8607
8608
8609
8701
8702
8703
870301
870302
870399
8704
Railway
or
tramway
passenger coaches, not selfpropelled; luggage vans, post
office coaches and other
special purpose railway or
tramway coaches, not selfpropelled (excluding those of
heading 8604)
Railway or tramway goods
vans and wagons, not selfpropelled
Parts of railway or tramway
locomotives or rolling-stock
Railway or tramway track
fixtures
and
fittings;
mechanical (including electomechanical) signaling, safety
or traffic control equipment
for railway, tramways, roads,
inland waterways, parking
facilities, port installation or
air-fields;
parts
of
the
foregoing
Containers
(including
containers for the transport of
fluids) specially designed and
equipped for carriage by one
or more modes of transport

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
CHAPTER 87
VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND
PARTS AND ACCESSORIES THEREOF
Tractors (other than tractors
1 No.
6.5%
26000
2%
of heading 8709)
Motor vehicles for the
2%
2%
transport of ten or more
persons, including the driver
Motor cars and other motor
vehicles principally designed
for the transport of persons
(other than those of heading
8702),
including
station
wagons and racing cars
Motor cars having Manual
1 No.
2.85%
25000
2.85%
Transmission
Motor cars having Automatic
1 No.
3.67%
34000
3.67%
Transmission
Others
2%
2%
Motor vehicles for the
2%
2%
transport of goods
164
(7)
8000
25000
34000
Tariff Item
Unit
(1)
(2)
(3)
8705
8706
8707
8708
870801
870802
870803
870804
870805
870806
870899
8709
Special
purpose
motor
vehicles, other than those
principally designed for the
transport of persons or goods
(for example, breakdown
lorries, crane lorries, fire
fighting vehicles, concretemixers
lorries,
spraying
lorries, mobile workshops,
mobile radiological units)
Chassis fitted with engines,
for the motor vehicles of
Bodies (including cabs), for
the motor vehicles of headings
8701 to 8705
Parts and accessories of the
motor vehicles of headings
8701 to 8705
Axle Shaft (front or rear); Axle
Beam/I-Beam made of alloy
steel
Distributor Type Fuel Injection
Pump
Automobile
Rubber
Parts
(Moulded / Extruded or Metal
Fitted, whether bonded or not,
including engine mountings)
Machined
parts/components
process
forging process
Tractor parts / components
Others
Works trucks, self-propelled,
not fitted with lifting or
handling equipment, of the
type used in factories,
warehouses, dock areas or
airports for short distance
transport of goods; tractors of
the type used on railway
station platforms; parts of the
foregoing vehicles
Kg

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
2%
2%
2%
2%
2%
2%
7.2%
36
2%
2%
(7)
10
2%
Kg
2%
16
2%
16
Kg
2%
13
2%
13
Kg
2%
13
2%
13
Kg
Kg
7.2%
7.2%
36
36
2%
2%
10
10
2%
165
2%
Tariff Item
Unit
(1)
(2)
(3)
8710
8711
8712
871201
871202
871203
871204
871299
8713
8714
871401
871402
871403
871404
871405
871406
871407
871408
871409
871410
871411
871412
871413
871414
871415
871416
871417
871418
871419
871420
Tanks and other armoured

fighting vehicles, motorized,
whether or not fitted with
weapons, and parts of such
vehicles
Motorcycles
(including
mopeds) and cycles fitted with
an auxiliary motor, with or
without side-cars
Bicycles and other cycles
(including delivery tricycles),
not motorised
Bicycle single speed
Bicycle having multi-speed
chain wheel and crank with
multi-speed freewheel
Multi-speed bicycle with geared
hubs; Mountain Terrain Bicycle
Delivery
tricycle
for
goods/Cycle rickshaws
Others
Carriages
for
disabled
persons, whether or not
motorised
or
otherwise
mechanically propelled
Parts and accessories of
vehicles of headings 8711 to
8713
BB axle
BB Cup set of 3
Deleted
Brake set
Chain
Chain Adjuster
Single speed Chain wheel and
Crank (Crank made of steel)
Cotter pin-Set of 2
Frame made of steel without
B.B. cup and axle
Fork
Fork Fitting
Free wheel single speed
Handle bar made of steel
Handle stem made of steel
Hub (front or rear) made of
steel
Lamp bracket
Mudguard (pair)
Pedal (pair)
Rim (pair) made of steel
Saddle

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
Nil
Nil
2%
2%
(7)
1 No.
11.7%
439
2%
75
1 No.
13.3%
608
4%
182.9
1 No.
13.3%
608
4%
182.9
1 No.
11.7%
550
2%
94
1 No.
11.7%
439
2%
75
2%
2%
100 Pcs
1 Set
11.3%
11.1%
340
3
2%
2%
60.2
0.5
1 Set
100 Pcs
Pair
11.3%
11.1%
11.1%
11
670
0.5
2%
2%
2%
1.9
120.7
0.1
1 Set
11%
18
2%
3.3
1 Set
11.1%
0.6
2%
0.1
Piece
8%
50
2%
12.5
100 Pcs
1 Set
100 Pcs
1 Set
100 Pcs
11.3%
10.1%
10.3%
10.3%
11.3%
1800
4.4
540
23
340
2%
2%
2%
2%
2%
318.6
0.9
104.9
4.5
60.2
100 Pcs
10.3%
660
2%
128.2
100 Pcs
Pair
Pair
Pair
100 Pcs
11.3%
11.3%
11.3%
11.3%
11.3%
130
20
8
35
2270
2%
2%
2%
2%
2%
23
3.5
1.4
6.2
401.8
166

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Unit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
871421
871422
Seat Pillar
Spokes set of 144 pieces
Single speed Chain wheel and
Crank
(Crank
made
of
aluminium)
Cranks made of aluminium
Triple chain wheel and crank
set
Handle Bar Switch
Half Collets for engine valves
Motorcycles including Moped
Chain/ Automotive Timing
Chains (all types including
spares)
Chain wheel
Multispeed free wheel
Others
Baby carriages and parts
thereof
Trailers and semi-trailers;
other
vehicles,
not
mechanically propelled; parts
thereof
Self-loading or self-unloading
trailers and semi trailers of a
type used for agricultural
purposes
Others
100 Pcs
1 Set
11.3%
11.3%
170
15
2%
2%
30.1
2.7
Kg
10%
25
2%
Kg
10%
45
2%
1 Set
10%
30
2%
Piece
Piece
10%
10%
30
7
2%
2%
6
1.4
Kg
10%
25
2%
5.0
Piece
Piece
Kg
10%
10%
10%
50
35
17
2%
2%
2%
10.0
7.0
3.4
871423
871424
871425
871426
871427
871428
871429
871430
871499
8715
8716
871601
871699
8801
8802
8803
8804
8805
2%
1 No.
8%
2%
16800
2%
CHAPTER 88
AIRCRAFT , SPACECRAFT, AND PARTS THEREOF
Balloons
and
dirigibles;
1.9%
gliders, hang gliders and other
non-powered aircraft
Other aircraft (for example,
helicopters,
aeroplanes);
1.9%
spacecraft
(including
satellites) and suborbital and
spacecraft launch vehicles
Parts of goods of heading 8801
1.9%
or 8802
Parachutes
(including
dirigible
parachutes
and
1.9%
paragliders) and rotochutes;
parts thereof and accessories
thereto
Aircraft launching gear; deckarrestor or similar gear;
1.9%
ground flying trainers; parts
of the foregoing articles
CHAPTER 89
SHIPS, BOATS AND FLOATING STRUCTURES
167
2%
2%
1.9%
1.9%
1.9%
1.9%
1.9%
4200
Tariff Item
Unit
(1)
(2)
(3)
8901
8902
8903
8904
8905
890501
890599
8906
8907
8908
Cruise ships, excursion boats,

ferry-boats,
cargo
ships,
barges and similar vessels for
the transport of persons or
goods
Fishing vessels; factory ships
and
other
vessels
for
processing or preserving
fishery products
Yachts and other vessels for
pleasure or sports; rowing
boats and canoes
Tugs and pusher craft
Light-vessels,
fire-floats,
dredgers, floating cranes, and
other vessels the navigability
of which is subsidiary to their
main function; floating docks;
floating
or
submersible
drilling
or
production
platforms
Floating/submersible drilling or
production platform
Others
Other vessels, including
warships and lifeboats other
than rowing boats
Other floating structures ( for
example, rafts, tanks, cofferdams, landing-stages, buoys
and beacons)
Vessels and other floating
structures for breaking up

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
Nil
Nil
Nil
Nil
2%
2%
Nil
Nil
2%
2%
Nil
Nil
Nil
Nil
2%
2%
Nil
Nil
(7)
CHAPTER 90
OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION,
MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND ACCESSORIES THEREOF
Optical fibres and optical fibre
bundles; optical fibre cables
8544; sheets and plates of
polarising material; lenses
9001
(including contact lenses),
prisms, mirrors and other
optical elements, of any
material, unmounted, other
than such elements of glass not
optically worked
Optical fibres and optical fibre
900101
bundles; optical fibre cables
1%
1%
other than those of heading 8544
900199
Others
1.9%
1.9%
168
Tariff Item
Unit
(1)
(2)
(3)
9002
9003
9004
9005
9006
9007
9008
9009
9010
9011
9012
Lenses, prisms, mirrors and

other optical elements, of any
material, mounted, being parts
of or fittings for instruments
or apparatus, other than such
elements of glass not optically
worked
Frames and mountings for
spectacles, goggles or the like,
and parts thereof
Spectacles, goggles and the
like, corrective, protective or
other
Binoculars, monoculars, other
optical
telescopes,
and
mountings therefor; other
astronomical instruments and
mountings therefor, but not
including instruments for
radio-astronomy
Photographic (other than
cinematographic)
cameras;
photographic
flashlight
apparatus and flash bulbs
other than discharge lamps of
heading 8539
Cinematographic cameras and
projectors whether or not
incorporating sound recording
or reproducing apparatus
Image projectors, other than
cinematographic;
photographic (other than
cinematographic)
enlargers
and reducers
Omitted
Apparatus and equipment for
photographic
(including
cinematographic) laboratories,
not specified or
included
elsewhere in this chapter;
negatoscopes;
projection
screens
Compound
optical
microscopes, including those
for photomicro-graphy, cinephotomicrography
or
microprojection
Microscopes other than optical
microscopes;
diffraction
apparatus
169

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
(7)
Tariff Item
Unit
(1)
(2)
(3)
9013
9014
9015
9016
9017
9018
9019
Liquid crystal devices not

constituting articles provided
for more specifically in other
headings; lasers, other than
laser diodes; other optical
appliances and instruments,
not specified or included else
where in this Chapter
Direction finding compasses;
other navigational instruments
and appliances
Surveying (including photogrammetrical
surveying),
hydrographic, oceanographic,
hydrological, meterological or
geo-physcial instruments and
appliances, excluding compasses; rangefinders
Balances of a sensitivity of 5cg
or better, with or without
weights
Drawing, marking-out or
mathematical
calculating
instruments (for example,
drafting machines, pantographs, protractors, drawing
sets,
slide
rules,
disc
calculators); instruments for
measuring length, for use in
the hand (for example,
measuring rods and tapes,
micrometers, callipers), not
specified
or
included
elsewhere in this chapter
Instruments and appliances
used in medical, surgical,
dental or veterinary sciences,
including
scientigraphic
apparatus,
other
electromedical apparatus and sighttesting instruments
Mechano-therapy appliances;
massage
apparatus;
psychological aptitude-testing
apparatus; ozone therapy,
oxygen
therapy,
aerosol
therapy, artificial respiration
or
other
therapeutic
respiration apparatus
170

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
1%
1%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
(7)
Tariff Item
Unit
(1)
(2)
(3)
9020
9021
9022
9023
9024
9025
9026
Other breathing appliances

and gas masks, excluding
protective
masks
having
neither mechanical parts nor
replaceable filters
Orthopaedic
appliances,
including crutches, surgical
belts and trusses; splints and
other fracture appliances;
artificial parts of the body;
hearing aids and other
appliances which are worn or
carried, or implanted in the
body, to compensate for a
defect or disability
Apparatus based on the use of
X-rays or of alpha, beta or
gamma radiations, whether or
not for medical, surgical,
dental or veterinary uses,
including radiography or
radiotherapy apparatus, X-ray
tubes
and other
X-ray
generators,
high
tension
generators, control panels and
desks, screens, examination or
treatment tables, chairs and
the like
Instruments, apparatus and
models,
designed
for
demonstrational purposes (for
example, in education or
exhibitions), unsuitable for
other uses
Machines and appliances for
testing the hardness, strength,
compressibility, elasticity or
other mechanical properties of
materials (for example, metals,
wood, textiles, paper, plastics)
Hydrometers and similar
floating
instruments,
thermometers,
pyrometers,
barometers, hygrometers and
psychrometers, recording or
not, and any combination of
these instruments
Instruments and apparatus for
measuring or checking the
flow, level, pressure or other
variables of liquids or gases
(for example, flow meters,
171

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1%
1%
(7)
Tariff Item
Unit
(1)
(2)
(3)
9027
9028
9029
9030
9031
9032
9033
level gauges, manometers, heat

meters), excluding instruments
and apparatus of heading
9014, 9015, 9028 or 9032)
Instrments and apparatus for
physical or chemical analysis
(for example, polarimeters,
refractometers, spectrometers,
gas
or
smoke
analysis
apparatus); instruments and
apparatus for measuring or
checking viscosity, porosity,
expansion, surfacetension or
the like; instruments and
checking quantities of heat,
sound or light (including
exposure meters); microtomes
Gas, liquid or electricity
supply or production meters,
including calibrating meters
therefor
Revolution counters, production counters, taximeters,
mileometers, pedometers and
the like; speed indicators and
tacho meters, other than those
of heading 9014 or 9015;
stroboscopes
Oscilloscopes, spectrum analysers and other instruments
and apparatus for measuring
or
checking
electrical
quantities, excluding meters of
heading 9028; instruments and
detecting alpha, beta, gamma,
X-ray, cosmic or other ionising
radiations
Measuring
or
checking
instruments, appliances and
machines, not specified or
chapter; profile projectors
Automatic
regulating
or
controlliing instruments and
apparatus
Parts and accessories (not
specified
or
included
elsewhere in this chapter) for
machines, appliances, instruments or apparatus of chapter
172

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
1%
1%
1.9%
1.9%
1.9%
1.9%
1%
1%
1%
1%
1.9%
1.9%
1.9%
1.9%
(7)
Tariff Item
Unit
(1)
(2)
(3)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
(7)
90
9101
9102
9103
9104
9105
9106
9107
9108
9109
9110
9111
911101
911199
9112
911201
CHAPTER 91
CLOCKS AND WATCHES AND PARTS THEREOF
Wrist-watches,
pocketwatches and other watches,
including stop-watches, with
Nil
case of precious metal or of
metal clad with precious
metal
Wrist-watches,
pocketwatches and other watches,
Piece
1.9%
35
including stop watches, other
Clocks
with
watch
Piece
1.9%
19
movements, excluding clocks
of heading 9104
Instrument panel clocks and
clocks of a similar type for
1.9%
vehicles, aircraft, spacecraft
or vessels
Piece
1.9%
10
Other clocks
Time of day recording apparatus and apparatus for
measuring,
recording
or
otherwise indicating intervals
1.9%
of time, with clock or watch
movement or with synchronous motor (for example,
time-registers, time-recorders)
Time switches with clock or
1.9%
watch movement or with
synchronous motor
Watch movements, complete
1.9%
and assembled
Clock movements, complete
1.9%
and assembled
Complete watch or clock
movements, unassembled or
partly assembled (movement
1.9%
sets); incomplete watch or
clock movements, assembled;
rough
watch
or
clock
movements
Watch cases and parts thereof
Cases of precious metal or of
Nil
metal clad with precious metals
Others
1.9%
Clock cases and cases of a
similar type for other goods of
this chapter, and parts thereof
Cases of precious metal or of
Nil
metal clad with precious metals
173
Nil
1.9%
35
1.9%
19
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
Nil
1.9%
Nil
10
Tariff Item
Unit
(1)
(2)
(3)
911299
Others
Watch straps, watch bands
and watch bracelets, and
parts thereof
Of precious metal or of metal
clad with precious metals
Others
Other clock or watch parts
9113
911301
911399
9114
9201
9202
9203
9204
9205
9206
9207
9208
9209

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
1.9%
1.9%
Nil
Nil
1.9%
1.9%
1.9%
1.9%
CHAPTER 92
MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES OF SUCH ARTICLES
Pianos, including automatic
pianos; harpsi-chords and
5%
1.9%
other
keyboard
stringed
instruments
Other
string
musical
5%
1.9%
guitars, violins, harps)
Omitted
Omitted
Wind musical instruments
(for example, keyboard pipe
organs, accordions, clarinets,
5%
1.9%
trumpets, bagpipes) other
than fairground organs and
mechanical street organs
Percussion
musical
5%
1.9%
drums, xylophones, cymbals,
castanets, maracas)
Musical instruments, the
sound of which is produced,
5%
1.9%
or
must
be
amplified,
electrically (for example,
organs, guitars, accordions)
Musical boxes, fairground
organs, mechanical street
organs, mechanical singing
birds, musical saws and other
musical
instruments
not
5%
1.9%
falling within any other
heading of this Chapter;
decoy calls of all kinds;
whistles, call horns and other
mouth-blown sound signalling
instruments
Parts
(for
example,
mechanisms
for
musical
boxes) and accessories (for
5%
1.9%
example, cards, discs and rolls
for mechanical instruments)
of
musical
instruments;
metronomes, tuning forks and
174
(7)
Tariff Item
Unit
(1)
(2)
(3)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
(7)
pitch pipes of all kinds

CHAPTER 93
ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF
Military weapons, other than
Nil
Nil
9301
revolvers, pistols and the arms
of heading 9307
Revolvers and pistols, other
Nil
Nil
9302
than those of heading 9303 or
9304
Other firearms and similar
devices which operate by the
firing of an explosive charge
(for
example,
sporting
shotguns and rifles, muzzleloading firearms, Very pistols
Nil
Nil
9303
and other devices designed to
project only signal flares,
pistols and revolvers for firing
blank ammunition, captivebolt humane killers, linethrowing guns)
Other arms (for example,
spring, air or gas guns and
Nil
Nil
9304
pistols, truncheons), excluding those of heading 9307
Parts and accessories of
Nil
Nil
9305
articles of headings 9301 to
9304
Bombs , grenades, torpedoes,
mines, missiles, and similar
munitions of war and parts
Nil
Nil
9306
thereof; cartridges and other
ammunition and projectiles
and parts thereof, including
shot and cartridge wads
Swords, cut lasses, bayonets,
lances and similar arms and
Nil
Nil
9307
parts thereof and scabbards
and sheaths therefor
CHAPTER 94
FURNITURE; BEDDING, MATTRESSES, MATTRESS SUPPORTS, CUSHIONS AND SIMILAR STUFFED
FURNISHINGS; LAMPS AND LIGHTING FITTINGS, NOT ELSEWHERE SPECIFIED OR INCLUDED;
ILLUMINATED SIGNS, ILLUMINATED NAME-PLATES AND THE LIKE; PREFABRICATED BUILDINGS
Seats (other than those of
heading 9402), whether or not
Kg
5%
20
1.9%
7.6
9401
convertible into beds, and
parts thereof
175

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Unit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Kg
5%
20
1.9%
7.6
Kg
5%
20
1.9%
7.6
Kg
9.3%
105
2.2%
24.8
Kg
5%
20
1.9%
7.6
9402
9403
9404
940401
940499
9405
940501
940502
940503
940504
940505
940599
9406
9501
9502
9503
Medical, surgical, dental or

veterinary
furniture
(for
example, operating tables,
examination tables, hospital
beds with mechanical fittings,
dentists' chairs); barbers'
chairs and similar chairs,
having rotating as well as both
reclining
and
elevating
movements; parts of the
foregoing articles
Other furniture and parts
thereof
Mattress supports; articles of
bedding
and
similar
furnishing
(for
example,
mattresses, quilts, eiderdowns,
cushions, pouffes and pillows)
fitted with springs or stuffed
or internally fitted with any
material or of cellular rubber
or plastics, whether or not
covered
Pillow/Cushions/Quilts/Pouffles
filled with poly-fil/polyfill
Others
Lamps and lighting fittings
including searchlights and
spotlights and parts thereof,
included; illuminated signs,
illuminated name-plates and
the like, having a permanently
fixed light source, and parts
thereof not elsewhere specified
or included
Of Brass
Of Copper
Of Wrought iron
Of Aluminium
Of Glass
Others
Prefabricated buildings
Kg
Kg
Kg
Kg
Kg
Kg
11%
95
2.5%
11%
115
2.5%
9%
40
2%
7%
63
1.9%
7%
64
1.9%
5%
20
1.9%
1.9%
1.9%
CHAPTER 95
TOYS, GAMES AND SPORTS REQUISITES; PARTS AND ACCESSORIES THEREOF
Deleted
Deleted
Tricycles, scooter, pedal cars
and similar wheeled toys,
dolls carriages, dolls; other
toys; reduced-size (scale)
models
and
similar
176
21.6
26.1
8.9
17.1
17.4
7.6

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Unit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Piece
Piece
5.7%
7%
17.1
9.5
1.9%
1.9%
5.7
2.6
1 Set
6.2%
77
1.9%
23.6
Kg
5.7%
30
1.9%
10
Piece
7%
96
1.9%
26.1
950301
950302
950303
950399
9504
950401
950499
9505
9506
950601
950602
950603
950604
950605
950606
950607
950608
950609
950610
recreational models, working

or not; puzzles of all kinds
Cricket bats made of plastic
Plastic rounder bat
Cricket set made of plastic
consisting of two bats, two
balls, two bases and six stumps
in a nylon carrying bag
Other
Video game consoles and
machines, articles of funfair,
table or parlour games,
including pintables, billiards,
special tables for casino games
and automatic bowling alley
equipment
Carrom Board, with or without
coins and strikers
Others
Festive, carnival or other
entertainment
articles,
including conjuring tricks and
novelty jokes
Articles and equipment for
general physical exercise,
gymnastics, athletics, other
sports (including table-tennis)
or out-door games, not
specified
or
included
elsewhere in this Chapter;
swimming pools and paddling
pools
Table tennis bat
Table tennis table
Lawn-tennis balls
Inflatable
balls
made
predominantly of synthetic
material,
other
than
polyurethane
Inflatable balls made of
Polyurethane
Cricket balls with outer
covering of leather
Cricket,
Hockey,
Boxing,
Football and other Sports
Gloves
Cricket bat made of English
willow
Cricket bat made of other than
English willow
Sports net
1.9%
1.9%
1.9%
1.9%
Piece
Piece
Piece
11.2%
10.4%
12.9%
102
2285
8.1
4.7%
2.9%
3.4%
42.8
637.2
2.1
Piece
10.3%
31
1.9%
5.7
Piece
12.9%
62.6
3.8%
18.4
Piece
7%
28
1.9%
7.6
Pair
7.2%
51
1.9%
13.5
Piece
10.2%
698
6.4%
438
Piece
8.2%
127
4.6%
71.2
Kg
12%
64
3.6%
19.2
177
Tariff Item
Unit
(1)
(2)
(3)
950611
950612
950613
950614
950615
950699
9507
9508
9601
9602
9603
Swimming pools and paddling

pools
Rubber bladders
Shoulder or Shin guards
Rounders bat of wood
Leg guards
Others
Fishing rods, fish-hooks and
other line fishing tackle; fish
landing nets, butterfly nets
and similar nets; decoy
birds (other than those of
heading 9208 or 9705) and
similar hunting or shooting
requisites
Roundabouts,
swings,
shooting galleries and other
fairground
amusements;
traveling circuses, traveling
menageries and traveling
theatres

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
1.9%
Piece
Piece
Piece
Pair
8.3%
8.8%
8.3%
7.9%
6%
(7)
1.9%
4.3
13.7
26
110
2.6%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
CHAPTER 96
MISCELLANEOUS MANUFACTURED ARTICLES
Worked ivory, bone, tortoiseshell, horn, antlers, coral,
mother-of-pearl and other
Nil
animal carving material, and
articles of these materials
(including articles obtained by
moulding)
Worked vegetable or mineral
carving material and articles
of these materials moulded or
carved articles of wax, of
stearin, of natural gums or
natural resins or of modelling
1.9%
pastes, and other moulded or
carved articles, not elsewhere
specified or included; worked,
unhardened gelatin (except
gelatin of heading 3503) and
articles of unhardened gelatin
Brooms, brushes (including
brushes constituting parts of
machines,
appliances
or
vehicles),
hand-operated
1.9%
mechanical floor sweepers,
not motorised, mops and
feather dusters; prepared
knots and tufts for broom or
brush making; paint pads and
178
(6)
Nil
1.9%
1.9%
1.3
3
6
26.5
Tariff Item
Unit
(1)
(2)
(3)
9604
9605
9606
9607
9608
960801
960802
960803
960804
960899
9609
9610
9611
9612
rollers; squeegees (other than

roller squeegees)
Hand sieves and hand riddles
Travel sets for personal toilet,
sewing or shoe or clothes
cleaning
Buttons,
press-fasteners,
snap-fasteners and pressstuds, button moulds and
other parts of these articles;
button blanks
Slide fasteners and parts
thereof
Ball point pens; felt tipped
and other porous-tipped pens
and markers; fountain pens;
stylograph pens and other
pens;
duplicating
stylos;
propelling or sliding pencils;
pen holders, pencil holders
and similar holders; parts
(including caps and clips) of
the foregoing articles, other
Ball point pens
Felt / Other porous tipped pens
and markers
Fountain pens; stylograph pens
and other pens
Propelling or sliding pencils
Others including parts
Pencils (other than pencils of
heading 9608), crayons, pencil
leads,
pastels,
drawing
charcoals, writing or drawing
chalks and tailors' chalks
Slates and boards, with
writing or drawing surfaces,
whether or not framed
Date, sealing or numbering
stamps,
and
the
like
(including devices for printing
or embossing labels), designed
for operating in the hand;
hand-operated
composing
sticks and hand printing sets
incorporating such composing
sticks
Typewriter
or
similar
ribbons, inked or otherwise
prepared
for
giving
impressions, whether or not

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
(7)
1000 Pcs
8.9%
1850
4.2%
873
1000 Pcs
8.9%
1850
3.4%
706.7
1000 Pcs
8.9%
1850
4.2%
873
1000 Pcs
1000 Pcs
7%
6%
665
430
2.5%
1.9%
237.5
136.2
179
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
Tariff Item
Unit
(1)
(2)
(3)
9613
9614
9615
961501
961599
9616
9617
9618
9619
9701
9702
9703
on spools or in cartridges;
ink-pads, whether or not
inked, with or without boxes
Cigarette lighters and other
lighters, whether or not
mechanical or electrical, and
parts thereof other than flints
and wicks
Smoking pipes (including pipe
bowls) and cigar or cigarette
holders, and parts thereof
Combs, hair-slides and the
like, hairpins, curling pins,
curling grips, hair-curlers and
the like, other than those of
heading
8516, and parts
thereof
Combs, made of plastics/metal
Others
Scent sprays and similar toilet
sprays, and mounts and heads
therefor; powder-puffs and
pads for the application of
cosmetics
or
toilet
preparations
Vacuum flasks and other
vacuum vessels, complete with
cases; parts thereof other than
glass inners
Tailors' dummies and other
lay figures; automata and
other animated displays, used
for shop window dressing
Sanitary towels (pads) and
tampons, napkins and napkin
liners for babies and similar
articles, of any material
Kg

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
1.9%
1.9%
1.9%
1.9%
7%
1.9%
22
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
CHAPTER 97
WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES
Paintings,
drawings
and
pastels, executed entirely by
hand, other than drawings of
heading 4906 and other than
Nil
hand-painted
or
handdecorated
manufactured
articles; collages and similar
decorative plaques
Original engravings, prints
Nil
and lithographs
Original
sculptures
and
Nil
statuary, in any material
180
(6)
Nil
Nil
Nil
(7)
Tariff Item
Unit
(1)
(2)
(3)
9704
9705
9706
Postage or revenue stamps,

stamp-post marks, first-day
covers,
postal
stationery
(stamped paper), and the like,
used or unused , other than
Collections and collectors'
pieces of zoological, botanical,
mineralogical,
anatomical,
historical,
archaeological,
paleontological, ethnographic
or numismatic interest
Antiques of an age exceeding
one hundred years

Drawback
Drawback
cap per unit
Rate
in Rs.(`)

Drawback
Drawback
cap per unit
Rate
in Rs.(`)
(4)
(5)
(6)
Nil
Nil
Nil
Nil
Nil
Nil
(7)
[F.No. 609/94/2015-DBK]
(Rajiv Talwar)
Joint Secretary to the Government of India
181

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