| HS Code |
Item Description |
w.e.f. |
Unit |
Drawback when Cenvat facility has not been availed |
Drawback when Cenvat facility has been availed |
All Industry Drawback Rate |
Notes |
| Drawback Rate |
Drawback cap per unit in Rs |
Drawback Rate |
Drawback cap per unit in Rs |
(Chapter 44 -46 ) - Section IX-Wood and Articles of Wood; Wood Charcoal; cork and articles or cork; Manufactures of Straw, of Esparto or of other Plaiting Materials; Basketware and Wickerwork
|
|
| 44 |
Chapter 44: Wood and Articles of Wood; Wood Charcoal |
|
| 4410 |
Particle Board, Oriented Strand Board (osb) And Similar Board (for Example, Waferboard) Of Wood Or Other Ligneous Materials, Whether Or Notagglomerated With Resins Or Other Organic Binding Substances - Of Wood: |
|
| 441001 |
Both side Prelaminated particle/MDF Board of relevant Thicknes
|
21-Sep-2013 |
|
|
|
Fixed |
1.70% |
1.70% |
|
|
| 22-Sep-2011 |
400 |
100 Sq.Mtrs |
400 |
Fixed |
5.50% |
5.50% |
|
|
| 441099 |
Others
|
21-Sep-2013 |
1.70% |
Fixed |
|
1.70% |
|
|
|
|
| 22-Sep-2011 |
|
|
1.00% |
Fixed |
1% |
|
|
|
| 441011 |
Particle board; |
01-Sep-2008 |
1.00% |
|
|
1.00% |
|
Fixed |
|
|
| 18-Jul-2007 |
|
Fixed |
|
1.00% |
1.00% |
|
|
|
| 15-Jul-2006 |
1.00% |
|
|
|
1.00% |
Fixed |
|
|
| 05-May-2005 |
|
Fixed |
|
1.00% |
1.00% |
|
|
|
| 441012 |
Oriented strand board (osb): |
01-Sep-2008 |
1.00% |
|
|
|
Fixed |
1.00% |
|
|
| 18-Jul-2007 |
Fixed |
1.00% |
|
1.00% |
|
|
|
|
| 15-Jul-2006 |
|
|
1.00% |
|
Fixed |
1.00% |
|
|
| 05-May-2005 |
|
1.00% |
1.00% |
|
|
Fixed |
|
|
| 441039 |
Other: |
01-Sep-2008 |
1.00% |
Fixed |
1.00% |
|
|
|
|
|
| 18-Jul-2007 |
1.00% |
|
|
|
Fixed |
1.00% |
|
|
| 15-Jul-2006 |
Fixed |
|
1.00% |
1.00% |
|
|
|
|
| 05-May-2005 |
1.00% |
|
1.00% |
|
Fixed |
|
|
|
| 441090 |
Other |
01-Sep-2008 |
|
Fixed |
|
1.00% |
1.00% |
|
|
|
| 18-Jul-2007 |
|
|
1.00% |
Fixed |
|
1.00% |
|
|
| 15-Jul-2006 |
|
|
1.00% |
1.00% |
|
Fixed |
|
|
| 05-May-2005 |
1.00% |
Fixed |
1.00% |
|
|
|
|
|
| 441031 |
Unworked or not further worked than sanded: |
01-Sep-2008 |
Fixed |
|
1.00% |
|
|
1.00% |
|
|
| 18-Jul-2007 |
|
|
|
Fixed |
1.00% |
1.00% |
|
|
| 15-Jul-2006 |
|
|
Fixed |
1.00% |
|
1.00% |
|
|
| 05-May-2005 |
|
1.00% |
1.00% |
|
|
Fixed |
|
|
| 441032 |
Surface-covered with melamine impregnated paper |
01-Sep-2008 |
1.00% |
|
Fixed |
|
|
1.00% |
|
|
| 18-Jul-2007 |
1.00% |
Fixed |
|
|
1.00% |
|
|
|
| 15-Jul-2006 |
1.00% |
Fixed |
|
1.00% |
|
|
|
|
| 05-May-2005 |
1.00% |
1.00% |
Fixed |
|
|
|
|
|
| 441033 |
Surface-covered with decorative laminates of plastics |
01-Sep-2008 |
|
Fixed |
1.00% |
|
1.00% |
|
|
|
| 18-Jul-2007 |
|
|
Fixed |
|
1.00% |
1.00% |
|
|
| 15-Jul-2006 |
|
|
|
1.00% |
Fixed |
1.00% |
|
|
| 05-May-2005 |
|
1.00% |
1.00% |
|
|
Fixed |
|
|
| 44103310 |
Plain particle boards |
01-Sep-2008 |
1.00% |
|
Fixed |
Kg |
|
1.00% |
|
|
| 18-Jul-2007 |
|
1.00% |
1.00% |
Kg |
|
Fixed |
|
|
| 15-Jul-2006 |
Kg |
Fixed |
|
|
1.00% |
1.00% |
|
|
| 05-May-2005 |
|
1.00% |
Fixed |
1.00% |
|
Kg |
|
|
| 44103320 |
Insulation board and hardboard |
01-Sep-2008 |
Kg |
Fixed |
|
|
1.00% |
1.00% |
|
|
| 18-Jul-2007 |
1.00% |
|
|
Kg |
Fixed |
1.00% |
|
|
| 15-Jul-2006 |
|
1.00% |
Fixed |
|
1.00% |
Kg |
|
|
| 05-May-2005 |
1.00% |
Fixed |
|
|
Kg |
1.00% |
|
|
| 44103330 |
Veneered particle board, not having decorative veneers on any face |
01-Sep-2008 |
|
Kg |
Fixed |
1.00% |
|
1.00% |
|
|
| 18-Jul-2007 |
Kg |
Fixed |
|
1.00% |
|
1.00% |
|
|
| 15-Jul-2006 |
1.00% |
|
|
Kg |
Fixed |
1.00% |
|
|
| 05-May-2005 |
Fixed |
|
|
1.00% |
Kg |
1.00% |
|
|
| 44103390 |
Other |
01-Sep-2008 |
1.00% |
Kg |
|
Fixed |
|
1.00% |
|
|
| 18-Jul-2007 |
|
|
1.00% |
Kg |
1.00% |
Fixed |
|
|
| 15-Jul-2006 |
|
1.00% |
Kg |
|
1.00% |
Fixed |
|
|
| 05-May-2005 |
|
Kg |
Fixed |
|
1.00% |
1.00% |
|
|
| 44103210 |
Plain particle boards |
01-Sep-2008 |
1.00% |
Kg |
|
Fixed |
1.00% |
|
|
|
| 18-Jul-2007 |
|
Kg |
|
1.00% |
Fixed |
1.00% |
|
|
| 15-Jul-2006 |
1.00% |
Kg |
|
|
1.00% |
Fixed |
|
|
| 05-May-2005 |
1.00% |
Kg |
Fixed |
|
|
1.00% |
|
|
| 44103220 |
Insulation board and hardboard |
01-Sep-2008 |
|
1.00% |
Kg |
|
1.00% |
Fixed |
|
|
| 18-Jul-2007 |
|
1.00% |
|
Kg |
1.00% |
Fixed |
|
|
| 15-Jul-2006 |
|
Kg |
1.00% |
|
Fixed |
1.00% |
|
|
| 05-May-2005 |
|
Kg |
Fixed |
|
1.00% |
1.00% |
|
|
| 44103230 |
Veneered particle board, not having decorative veneers on any face |
01-Sep-2008 |
|
Kg |
|
1.00% |
Fixed |
1.00% |
|
|
| 18-Jul-2007 |
1.00% |
Kg |
|
Fixed |
|
1.00% |
|
|
| 15-Jul-2006 |
1.00% |
1.00% |
Kg |
Fixed |
|
|
|
|
| 05-May-2005 |
1.00% |
Kg |
1.00% |
|
Fixed |
|
|
|
| 44103290 |
Other |
01-Sep-2008 |
1.00% |
Fixed |
|
1.00% |
Kg |
|
|
|
| 18-Jul-2007 |
1.00% |
|
1.00% |
Kg |
Fixed |
|
|
|
| 15-Jul-2006 |
Fixed |
|
1.00% |
|
1.00% |
Kg |
|
|
| 05-May-2005 |
|
|
1.00% |
Kg |
Fixed |
1.00% |
|
|
| 44103110 |
Plain particle boards |
01-Sep-2008 |
|
Kg |
|
1.00% |
Fixed |
1.00% |
|
|
| 18-Jul-2007 |
|
Kg |
Fixed |
|
1.00% |
1.00% |
|
|
| 15-Jul-2006 |
Kg |
Fixed |
1.00% |
1.00% |
|
|
|
|
| 05-May-2005 |
|
1.00% |
Kg |
1.00% |
|
Fixed |
|
|
| 44103120 |
Insulation board and hardboard |
01-Sep-2008 |
Kg |
|
1.00% |
1.00% |
Fixed |
|
|
|
| 18-Jul-2007 |
|
|
Fixed |
Kg |
1.00% |
1.00% |
|
|
| 15-Jul-2006 |
Fixed |
1.00% |
1.00% |
|
Kg |
|
|
|
| 05-May-2005 |
|
|
1.00% |
Kg |
Fixed |
1.00% |
|
|
| 44103130 |
Veneered particle board, not having decorative veneers on any face |
01-Sep-2008 |
|
Fixed |
1.00% |
|
Kg |
1.00% |
|
|
| 18-Jul-2007 |
Fixed |
1.00% |
1.00% |
Kg |
|
|
|
|
| 15-Jul-2006 |
1.00% |
Kg |
Fixed |
|
|
1.00% |
|
|
| 05-May-2005 |
|
Fixed |
|
1.00% |
1.00% |
Kg |
|
|
| 44103190 |
Other |
01-Sep-2008 |
1.00% |
1.00% |
|
Kg |
|
Fixed |
|
|
| 18-Jul-2007 |
|
Kg |
1.00% |
|
Fixed |
1.00% |
|
|
| 15-Jul-2006 |
Fixed |
1.00% |
|
|
Kg |
1.00% |
|
|
| 05-May-2005 |
Kg |
|
1.00% |
Fixed |
1.00% |
|
|
|
| 44101290 |
Oriented strand board (OSB): Other |
15-Nov-2016 |
kg |
|
1.50% |
Fixed |
1.50% |
|
|
|
| 23-Nov-2015 |
|
Fixed |
1.90% |
|
1.90% |
kg |
|
|
| 01-Sep-2008 |
|
Kg |
1.00% |
|
Fixed |
1.00% |
|
|
| 18-Jul-2007 |
Fixed |
|
1.00% |
1.00% |
|
Kg |
|
|
| 15-Jul-2006 |
Fixed |
Kg |
|
1.00% |
1.00% |
|
|
|
| 05-May-2005 |
1.00% |
1.00% |
Kg |
|
Fixed |
|
|
|
| 44101900 |
Oriented strand board (OSB): Other |
15-Nov-2016 |
1.50% |
1.50% |
Fixed |
|
|
kg |
|
|
| 23-Nov-2015 |
1.90% |
1.90% |
|
|
kg |
Fixed |
|
|
| 01-Sep-2008 |
Kg |
Fixed |
|
1.00% |
1.00% |
|
|
|
| 18-Jul-2007 |
|
|
1.00% |
1.00% |
Kg |
Fixed |
|
|
| 15-Jul-2006 |
|
Fixed |
1.00% |
Kg |
1.00% |
|
|
|
| 05-May-2005 |
1.00% |
|
Kg |
|
1.00% |
Fixed |
|
|
| 44102100 |
Unworked or not further worked than sanded |
01-Sep-2008 |
1.00% |
|
Kg |
1.00% |
Fixed |
|
|
|
| 18-Jul-2007 |
1.00% |
|
1.00% |
Kg |
Fixed |
|
|
|
| 15-Jul-2006 |
|
|
1.00% |
1.00% |
Kg |
Fixed |
|
|
| 05-May-2005 |
Kg |
|
1.00% |
1.00% |
|
Fixed |
|
|
| 44102900 |
Other |
01-Sep-2008 |
1.00% |
|
1.00% |
Kg |
|
Fixed |
|
|
| 18-Jul-2007 |
Fixed |
1.00% |
1.00% |
|
|
Kg |
|
|
| 15-Jul-2006 |
1.00% |
1.00% |
|
|
Kg |
Fixed |
|
|
| 05-May-2005 |
1.00% |
1.00% |
Kg |
Fixed |
|
|
|
|
| 44109011 |
Insulation board and hardboard |
01-Sep-2008 |
1.00% |
|
Kg |
|
1.00% |
Fixed |
|
|
| 18-Jul-2007 |
|
Kg |
|
1.00% |
Fixed |
1.00% |
|
|
| 15-Jul-2006 |
|
|
1.00% |
Kg |
Fixed |
1.00% |
|
|
| 05-May-2005 |
Kg |
|
Fixed |
1.00% |
1.00% |
|
|
|
| 44103990 |
Other |
01-Sep-2008 |
Fixed |
|
|
1.00% |
1.00% |
Kg |
|
|
| 18-Jul-2007 |
Fixed |
|
1.00% |
Kg |
1.00% |
|
|
|
| 15-Jul-2006 |
|
1.00% |
Kg |
1.00% |
|
Fixed |
|
|
| 05-May-2005 |
|
1.00% |
1.00% |
|
Kg |
Fixed |
|
|
| 44109019 |
Other |
01-Sep-2008 |
1.00% |
Kg |
|
|
Fixed |
1.00% |
|
|
| 18-Jul-2007 |
|
Kg |
1.00% |
Fixed |
1.00% |
|
|
|
| 15-Jul-2006 |
1.00% |
|
Kg |
|
Fixed |
1.00% |
|
|
| 05-May-2005 |
|
1.00% |
Kg |
1.00% |
|
Fixed |
|
|
| 44109010 |
Other: Plain particle board |
15-Nov-2016 |
|
1.50% |
|
kg |
1.50% |
Fixed |
|
|
| 23-Nov-2015 |
1.90% |
kg |
Fixed |
|
|
1.90% |
|
|
| 01-Sep-2008 |
Kg |
|
Fixed |
|
1.00% |
1.00% |
|
|
| 18-Jul-2007 |
1.00% |
Fixed |
|
1.00% |
|
Kg |
|
|
| 15-Jul-2006 |
Kg |
Fixed |
|
|
1.00% |
1.00% |
|
|
| 05-May-2005 |
1.00% |
|
|
Kg |
Fixed |
1.00% |
|
|
| 44109020 |
Other: Insulation board and hard board |
15-Nov-2016 |
1.50% |
|
|
1.50% |
kg |
Fixed |
|
|
| 23-Nov-2015 |
1.90% |
|
|
kg |
Fixed |
1.90% |
|
|
| 01-Sep-2008 |
Kg |
|
1.00% |
1.00% |
|
Fixed |
|
|
| 18-Jul-2007 |
Fixed |
1.00% |
1.00% |
|
|
Kg |
|
|
| 15-Jul-2006 |
|
Kg |
1.00% |
|
Fixed |
1.00% |
|
|
| 05-May-2005 |
Kg |
|
Fixed |
1.00% |
1.00% |
|
|
|
| 44109099 |
Other |
01-Sep-2008 |
Kg |
|
1.00% |
Fixed |
1.00% |
|
|
|
| 18-Jul-2007 |
|
|
Fixed |
1.00% |
Kg |
1.00% |
|
|
| 15-Jul-2006 |
Kg |
1.00% |
Fixed |
|
1.00% |
|
|
|
| 05-May-2005 |
|
Fixed |
1.00% |
|
1.00% |
Kg |
|
|
| 44103910 |
Plain particle boards |
01-Sep-2008 |
|
1.00% |
1.00% |
Kg |
|
Fixed |
|
|
| 18-Jul-2007 |
|
|
Kg |
Fixed |
1.00% |
1.00% |
|
|
| 15-Jul-2006 |
1.00% |
Kg |
|
Fixed |
1.00% |
|
|
|
| 05-May-2005 |
|
1.00% |
Kg |
Fixed |
1.00% |
|
|
|
| 44103920 |
Insulation board and hardboard |
01-Sep-2008 |
1.00% |
Kg |
1.00% |
|
|
Fixed |
|
|
| 18-Jul-2007 |
|
1.00% |
1.00% |
|
Fixed |
Kg |
|
|
| 15-Jul-2006 |
|
1.00% |
1.00% |
|
Kg |
Fixed |
|
|
| 05-May-2005 |
1.00% |
1.00% |
Kg |
|
Fixed |
|
|
|
| 44103930 |
Veneered particle board, not having decorative veneers on any face |
01-Sep-2008 |
Fixed |
Kg |
|
1.00% |
1.00% |
|
|
|
| 18-Jul-2007 |
1.00% |
Kg |
Fixed |
|
|
1.00% |
|
|
| 15-Jul-2006 |
1.00% |
|
|
Kg |
Fixed |
1.00% |
|
|
| 05-May-2005 |
Fixed |
1.00% |
|
Kg |
|
1.00% |
|
|
| 44109090 |
Other |
15-Nov-2016 |
|
1.50% |
Fixed |
1.50% |
|
kg |
|
|
| 23-Nov-2015 |
|
Fixed |
1.90% |
|
1.90% |
kg |
|
|
| 01-Sep-2008 |
|
1.00% |
1.00% |
|
Fixed |
Kg |
|
|
| 18-Jul-2007 |
1.00% |
|
|
Kg |
1.00% |
Fixed |
|
|
| 15-Jul-2006 |
1.00% |
1.00% |
Fixed |
|
Kg |
|
|
|
| 05-May-2005 |
1.00% |
Kg |
|
Fixed |
1.00% |
|
|
|
| 44101130 |
Particle board: Veneered particle board, not having decorative veneers on any face |
15-Nov-2016 |
|
Fixed |
kg |
1.50% |
|
1.50% |
|
|
| 23-Nov-2015 |
1.90% |
|
1.90% |
kg |
Fixed |
|
|
|
| 01-Sep-2008 |
Fixed |
1.00% |
|
1.00% |
Kg |
|
|
|
| 18-Jul-2007 |
1.00% |
1.00% |
Kg |
|
Fixed |
|
|
|
| 15-Jul-2006 |
1.00% |
Fixed |
1.00% |
|
Kg |
|
|
|
| 05-May-2005 |
1.00% |
|
Kg |
|
Fixed |
1.00% |
|
|
| 44109093 |
Veneered particle board, not having decorative veneers of any face |
01-Sep-2008 |
Kg |
|
Fixed |
|
1.00% |
1.00% |
|
|
| 18-Jul-2007 |
Fixed |
1.00% |
Kg |
1.00% |
|
|
|
|
| 15-Jul-2006 |
|
Fixed |
Kg |
1.00% |
|
1.00% |
|
|
| 05-May-2005 |
1.00% |
1.00% |
|
Fixed |
Kg |
|
|
|
| 44101190 |
Particle board: Others |
15-Nov-2016 |
1.50% |
|
Fixed |
|
1.50% |
|
|
|
| 23-Nov-2015 |
|
|
|
1.90% |
Fixed |
1.90% |
|
|
| 01-Sep-2008 |
Kg |
|
1.00% |
Fixed |
|
1.00% |
|
|
| 18-Jul-2007 |
|
1.00% |
|
1.00% |
Kg |
Fixed |
|
|
| 15-Jul-2006 |
1.00% |
|
1.00% |
Kg |
Fixed |
|
|
|
| 05-May-2005 |
|
1.00% |
|
1.00% |
Kg |
Fixed |
|
|
| 44109091 |
Plain particle boards |
01-Sep-2008 |
Fixed |
|
1.00% |
Kg |
1.00% |
|
|
|
| 18-Jul-2007 |
|
Fixed |
1.00% |
|
Kg |
1.00% |
|
|
| 15-Jul-2006 |
|
Fixed |
1.00% |
|
1.00% |
Kg |
|
|
| 05-May-2005 |
Kg |
Fixed |
|
1.00% |
|
1.00% |
|
|
| 44101120 |
Particle board: Insulation board and hardboard |
15-Nov-2016 |
kg |
Fixed |
1.50% |
|
|
1.50% |
|
|
| 23-Nov-2015 |
1.90% |
1.90% |
|
|
kg |
Fixed |
|
|
| 01-Sep-2008 |
Fixed |
|
1.00% |
|
Kg |
1.00% |
|
|
| 18-Jul-2007 |
|
1.00% |
1.00% |
|
Kg |
Fixed |
|
|
| 15-Jul-2006 |
|
1.00% |
Kg |
Fixed |
|
1.00% |
|
|
| 05-May-2005 |
Kg |
|
1.00% |
Fixed |
1.00% |
|
|
|
| 44109092 |
Insulation board and hardboard |
01-Sep-2008 |
|
|
Kg |
1.00% |
Fixed |
1.00% |
|
|
| 18-Jul-2007 |
Kg |
|
Fixed |
|
1.00% |
1.00% |
|
|
| 15-Jul-2006 |
|
Kg |
Fixed |
|
1.00% |
1.00% |
|
|
| 05-May-2005 |
1.00% |
Kg |
Fixed |
1.00% |
|
|
|
|
| 44101110 |
Particle board: Plain particle boards |
15-Nov-2016 |
1.50% |
Fixed |
|
1.50% |
|
|
|
|
| 23-Nov-2015 |
|
1.90% |
|
|
1.90% |
Fixed |
|
|
| 01-Sep-2008 |
|
Kg |
Fixed |
|
1.00% |
1.00% |
|
|
| 18-Jul-2007 |
Kg |
Fixed |
1.00% |
|
|
1.00% |
|
|
| 15-Jul-2006 |
|
1.00% |
Fixed |
Kg |
1.00% |
|
|
|
| 05-May-2005 |
1.00% |
|
|
Kg |
Fixed |
1.00% |
|
|
| 44101210 |
Oriented strand board (OSB): Unworked or not further worked than sanded |
15-Nov-2016 |
|
kg |
1.50% |
Fixed |
1.50% |
|
|
|
| 23-Nov-2015 |
kg |
|
1.90% |
Fixed |
1.90% |
|
|
|
| 01-Sep-2008 |
Kg |
|
1.00% |
1.00% |
Fixed |
|
|
|
| 18-Jul-2007 |
|
1.00% |
Kg |
|
1.00% |
Fixed |
|
|
| 15-Jul-2006 |
|
Kg |
|
1.00% |
Fixed |
1.00% |
|
|
| 05-May-2005 |
|
1.00% |
Kg |
|
Fixed |
1.00% |
|
|
| 44109012 |
Veneered particle board, not having decorative veneers of any face |
01-Sep-2008 |
1.00% |
1.00% |
Kg |
|
Fixed |
|
|
|
| 18-Jul-2007 |
|
|
Kg |
Fixed |
1.00% |
1.00% |
|
|
| 15-Jul-2006 |
Kg |
Fixed |
|
1.00% |
1.00% |
|
|
|
| 05-May-2005 |
Kg |
|
1.00% |
Fixed |
1.00% |
|
|
|
| 44109030 |
Other: Veneered particle board, not having decorative veneers on any face |
15-Nov-2016 |
|
|
Fixed |
|
1.50% |
1.50% |
|
|
| 23-Nov-2015 |
|
1.90% |
|
Fixed |
|
1.90% |
|
|
| 01-Sep-2008 |
1.00% |
1.00% |
Kg |
Fixed |
|
|
|
|
| 18-Jul-2007 |
|
Kg |
Fixed |
1.00% |
1.00% |
|
|
|
| 15-Jul-2006 |
Kg |
1.00% |
Fixed |
1.00% |
|
|
|
|
| 05-May-2005 |
1.00% |
|
1.00% |
|
Kg |
Fixed |
|
|
| 44109040 |
Other: Of Coir |
15-Nov-2016 |
1.50% |
|
|
1.50% |
Fixed |
Kg |
|
|
| 23-Nov-2015 |
|
Kg |
|
1.90% |
Fixed |
1.90% |
|
|
| 44109050 |
Other: Of jute fibre |
15-Nov-2016 |
Kg |
1.50% |
Fixed |
1.50% |
|
|
|
|
| 23-Nov-2015 |
Fixed |
1.90% |
|
1.90% |
Kg |
|
|
|