| 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 72 -83 ) - Section XV-Base Metals and Articles of Base Metal
|
|
| 73 |
Chapter 73: Articles of Iron or Steel |
|
| 7321 |
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 - Cooking Appliances And Plate W |
|
| 732112 |
For liquid fuel:
|
01-Sep-2008 |
0.60 |
8.40 |
Fixed |
KG |
1.00% |
12.60% |
|
|
| 01-Apr-2007 |
Fixed |
9.30 |
1.50% |
14.00% |
Kg |
1.00 |
|
|
| 15-Jul-2006 |
Kg. |
1.00 |
Fixed |
12.50% |
8.30 |
1.40% |
|
|
| 05-May-2005 |
7.25 |
KG |
11.00% |
1.25% |
0.80 |
Fixed |
|
|
| 732119 |
Other, including appliances for solid fuels
|
01-Sep-2008 |
Fixed |
0.60 |
12.60% |
8.40 |
1.00% |
KG |
|
|
| 01-Apr-2007 |
14.00% |
1.00 |
Kg |
9.30 |
1.50% |
Fixed |
|
|
| 15-Jul-2006 |
12.50% |
Kg. |
Fixed |
1.40% |
8.30 |
1.00 |
|
|
| 05-May-2005 |
11.00% |
0.80 |
KG |
7.25 |
1.25% |
Fixed |
|
|
| 732113 |
For solid fuel: |
01-Sep-2008 |
0.60 |
12.60% |
KG |
8.40 |
Fixed |
1.00% |
|
|
| 01-Apr-2007 |
14.00% |
Kg |
Fixed |
1.00 |
1.50% |
9.30 |
|
|
| 15-Jul-2006 |
1.40% |
12.50% |
1.00 |
8.30 |
Fixed |
Kg. |
|
|
| 05-May-2005 |
Fixed |
1.25% |
7.25 |
KG |
0.80 |
11.00% |
|
|
| 732183 |
For solid fuel : |
01-Sep-2008 |
1.00% |
KG |
12.60% |
Fixed |
8.40 |
0.60 |
|
|
| 01-Apr-2007 |
Fixed |
1.00 |
14.00% |
1.50% |
9.30 |
Kg |
|
|
| 15-Jul-2006 |
8.30 |
1.40% |
Kg. |
Fixed |
1.00 |
12.50% |
|
|
| 05-May-2005 |
7.25 |
11.00% |
Fixed |
KG |
1.25% |
0.80 |
|
|
| 732189 |
Other, including appliances for solid fuel: |
01-Sep-2008 |
1.00% |
0.60 |
8.40 |
12.60% |
Fixed |
KG |
|
|
| 01-Apr-2007 |
Kg |
Fixed |
14.00% |
1.00 |
9.30 |
1.50% |
|
|
| 15-Jul-2006 |
Fixed |
8.30 |
1.40% |
12.50% |
Kg. |
1.00 |
|
|
| 05-May-2005 |
Fixed |
1.25% |
11.00% |
0.80 |
KG |
7.25 |
|
|
| 732111 |
For gas fuel or for both gas and other fuels: |
01-Sep-2008 |
1.00% |
Fixed |
8.40 |
12.60% |
KG |
0.60 |
|
|
| 01-Apr-2007 |
1.50% |
Kg |
1.00 |
Fixed |
14.00% |
9.30 |
|
|
| 15-Jul-2006 |
1.00 |
1.40% |
8.30 |
Fixed |
12.50% |
Kg. |
|
|
| 05-May-2005 |
11.00% |
0.80 |
KG |
7.25 |
Fixed |
1.25% |
|
|
| 732101 |
Pressure Stoves/ kerosene burners |
21-Sep-2013 |
9.7 |
1.70% |
Kg |
7.20% |
2.3 |
Fixed |
|
|
| 10-Oct-2012 |
7.4 |
Kg
|
Fixed |
2.4%
|
8.8%
|
2 |
|
|
| 22-Sep-2011 |
3.00% |
Fixed |
|
3.00% |
|
|
|
|
| 732102 |
Others |
21-Sep-2013 |
2.3 |
9.7 |
7.20% |
Fixed |
Kg |
1.70% |
|
|
| 10-Oct-2012 |
7.1 |
2%
|
Kg
|
8.4%
|
1.7 |
Fixed |
|
|
| 22-Sep-2011 |
Kg |
1.00% |
Fixed |
0.7 |
5.9 |
8.40% |
|
|
| 73219000 |
Other, including appliances for solid fuel: Parts |
15-Nov-2016 |
Kg |
2.00% |
Fixed |
7.00% |
4.9 |
17 |
|
|
| 23-Nov-2015 |
7.00% |
3.3 |
11.5 |
Kg |
2.00% |
Fixed |
|
|
| 01-Sep-2008 |
1.00% |
Fixed |
12.60% |
0.60 |
8.40 |
KG |
|
|
| 01-Apr-2007 |
1.50% |
14.00% |
1.00 |
Kg |
9.30 |
Fixed |
|
|
| 15-Jul-2006 |
1.00 |
8.30 |
1.40% |
Kg. |
Fixed |
12.50% |
|
|
| 05-May-2005 |
Fixed |
7.25 |
1.25% |
11.00% |
KG |
0.80 |
|
|
| 73211320 |
Other stoves |
01-Sep-2008 |
8.40 |
0.60 |
1.00% |
KG |
12.60% |
Fixed |
|
|
| 01-Apr-2007 |
Kg |
14.00% |
Fixed |
1.00 |
9.30 |
1.50% |
|
|
| 15-Jul-2006 |
12.50% |
1.00 |
Kg. |
Fixed |
1.40% |
8.30 |
|
|
| 05-May-2005 |
7.25 |
11.00% |
1.25% |
KG |
0.80 |
Fixed |
|
|
| 73211120 |
For gas fuel or for both gas and other fuels: Other stoves |
15-Nov-2016 |
2.00% |
Fixed |
7.00% |
4.9 |
17 |
Kg |
|
|
| 23-Nov-2015 |
11.5 |
2.00% |
Kg |
Fixed |
7.00% |
3.3 |
|
|
| 01-Sep-2008 |
0.60 |
8.40 |
KG |
Fixed |
12.60% |
1.00% |
|
|
| 01-Apr-2007 |
9.30 |
Kg |
1.50% |
Fixed |
14.00% |
1.00 |
|
|
| 15-Jul-2006 |
1.40% |
8.30 |
Fixed |
12.50% |
Kg. |
1.00 |
|
|
| 05-May-2005 |
1.25% |
0.80 |
Fixed |
11.00% |
7.25 |
KG |
|
|
| 73211220 |
For liquid fuel: Other stoves |
15-Nov-2016 |
4.9 |
Kg |
7.00% |
Fixed |
2.00% |
17 |
|
|
| 23-Nov-2015 |
Fixed |
3.3 |
11.5 |
2.00% |
Kg |
7.00% |
|
|
| 01-Sep-2008 |
12.60% |
Fixed |
1.00% |
0.60 |
KG |
8.40 |
|
|
| 01-Apr-2007 |
9.30 |
Kg |
1.50% |
14.00% |
Fixed |
1.00 |
|
|
| 15-Jul-2006 |
1.40% |
1.00 |
Kg. |
8.30 |
12.50% |
Fixed |
|
|
| 05-May-2005 |
11.00% |
Fixed |
1.25% |
KG |
7.25 |
0.80 |
|
|
| 73211310 |
Cookers and kitchen stoves |
01-Sep-2008 |
8.40 |
KG |
Fixed |
1.00% |
12.60% |
0.60 |
|
|
| 01-Apr-2007 |
1.00 |
1.50% |
9.30 |
Kg |
14.00% |
Fixed |
|
|
| 15-Jul-2006 |
1.00 |
1.40% |
8.30 |
12.50% |
Kg. |
Fixed |
|
|
| 05-May-2005 |
11.00% |
7.25 |
0.80 |
KG |
1.25% |
Fixed |
|
|
| 73218990 |
Other, including appliances for solid fuel: Other |
15-Nov-2016 |
4.9 |
7.00% |
Fixed |
2.00% |
17 |
Kg |
|
|
| 23-Nov-2015 |
2.00% |
Kg |
7.00% |
11.5 |
Fixed |
3.3 |
|
|
| 01-Sep-2008 |
Fixed |
8.40 |
1.00% |
0.60 |
12.60% |
KG |
|
|
| 01-Apr-2007 |
Kg |
9.30 |
Fixed |
1.50% |
14.00% |
1.00 |
|
|
| 15-Jul-2006 |
1.40% |
12.50% |
1.00 |
8.30 |
Kg. |
Fixed |
|
|
| 05-May-2005 |
0.80 |
KG |
11.00% |
Fixed |
1.25% |
7.25 |
|
|
| 73211290 |
For liquid fuel: Other |
15-Nov-2016 |
4.9 |
17 |
Kg |
2.00% |
Fixed |
7.00% |
|
|
| 23-Nov-2015 |
2.00% |
Fixed |
7.00% |
3.3 |
11.5 |
Kg |
|
|
| 01-Sep-2008 |
8.40 |
12.60% |
KG |
Fixed |
0.60 |
1.00% |
|
|
| 01-Apr-2007 |
9.30 |
1.00 |
Kg |
14.00% |
Fixed |
1.50% |
|
|
| 15-Jul-2006 |
Fixed |
12.50% |
1.40% |
1.00 |
Kg. |
8.30 |
|
|
| 05-May-2005 |
7.25 |
Fixed |
KG |
0.80 |
1.25% |
11.00% |
|
|
| 73218100 |
Other, including appliances for solid fuel: For gas fuel or for both gas and other fuels |
15-Nov-2016 |
Fixed |
7.00% |
4.9 |
17 |
Kg |
2.00% |
|
|
| 23-Nov-2015 |
Kg |
7.00% |
Fixed |
3.3 |
2.00% |
11.5 |
|
|
| 01-Sep-2008 |
0.60 |
12.60% |
KG |
Fixed |
8.40 |
1.00% |
|
|
| 01-Apr-2007 |
Kg |
14.00% |
1.50% |
Fixed |
1.00 |
9.30 |
|
|
| 15-Jul-2006 |
Fixed |
12.50% |
1.40% |
8.30 |
Kg. |
1.00 |
|
|
| 05-May-2005 |
KG |
0.80 |
11.00% |
Fixed |
7.25 |
1.25% |
|
|
| 73218390 |
Other |
01-Sep-2008 |
8.40 |
1.00% |
KG |
Fixed |
0.60 |
12.60% |
|
|
| 01-Apr-2007 |
9.30 |
Kg |
Fixed |
1.50% |
14.00% |
1.00 |
|
|
| 15-Jul-2006 |
12.50% |
Kg. |
Fixed |
1.00 |
1.40% |
8.30 |
|
|
| 05-May-2005 |
11.00% |
Fixed |
1.25% |
0.80 |
KG |
7.25 |
|
|
| 73218200 |
Other, including appliances for solid fuel: For liquid fuel |
15-Nov-2016 |
2.00% |
Kg |
17 |
4.9 |
Fixed |
7.00% |
|
|
| 23-Nov-2015 |
Kg |
11.5 |
3.3 |
7.00% |
Fixed |
2.00% |
|
|
| 01-Sep-2008 |
KG |
Fixed |
1.00% |
12.60% |
0.60 |
8.40 |
|
|
| 01-Apr-2007 |
9.30 |
Kg |
14.00% |
1.00 |
Fixed |
1.50% |
|
|
| 15-Jul-2006 |
12.50% |
Fixed |
1.40% |
1.00 |
8.30 |
Kg. |
|
|
| 05-May-2005 |
1.25% |
KG |
11.00% |
Fixed |
7.25 |
0.80 |
|
|
| 73211990 |
Other stoves and applicances |
15-Nov-2016 |
Kg |
Fixed |
2.00% |
7.00% |
17 |
4.9 |
|
|
| 23-Nov-2015 |
3.3 |
11.5 |
Kg |
Fixed |
7.00% |
2.00% |
|
|
| 01-Sep-2008 |
KG |
Fixed |
0.60 |
1.00% |
8.40 |
12.60% |
|
|
| 01-Apr-2007 |
9.30 |
Fixed |
Kg |
1.00 |
1.50% |
14.00% |
|
|
| 15-Jul-2006 |
Kg. |
Fixed |
1.40% |
12.50% |
1.00 |
8.30 |
|
|
| 05-May-2005 |
7.25 |
KG |
1.25% |
11.00% |
Fixed |
0.80 |
|
|
| 73218310 |
Clay tandoor (oven with iron or steel body and earthen grates) |
01-Sep-2008 |
1.00% |
12.60% |
0.60 |
8.40 |
Fixed |
KG |
|
|
| 01-Apr-2007 |
1.50% |
Fixed |
14.00% |
1.00 |
Kg |
9.30 |
|
|
| 15-Jul-2006 |
Kg. |
1.00 |
Fixed |
1.40% |
8.30 |
12.50% |
|
|
| 05-May-2005 |
KG |
Fixed |
0.80 |
7.25 |
1.25% |
11.00% |
|
|
| 73211910 |
Other, including appliances for solid fuel: Cookers and kitchen stoves |
15-Nov-2016 |
17 |
2.00% |
7.00% |
Kg |
Fixed |
4.9 |
|
|
| 23-Nov-2015 |
Kg |
7.00% |
Fixed |
3.3 |
11.5 |
2.00% |
|
|
| 01-Sep-2008 |
1.00% |
0.60 |
KG |
8.40 |
12.60% |
Fixed |
|
|
| 01-Apr-2007 |
Kg |
1.00 |
14.00% |
Fixed |
1.50% |
9.30 |
|
|
| 15-Jul-2006 |
Fixed |
8.30 |
1.40% |
1.00 |
Kg. |
12.50% |
|
|
| 05-May-2005 |
7.25 |
1.25% |
11.00% |
KG |
0.80 |
Fixed |
|
|
| 73211110 |
For gas fuel or for both gas and other fuels: Cookers and kitchen stoves |
15-Nov-2016 |
17 |
4.9 |
Kg |
Fixed |
2.00% |
7.00% |
|
|
| 23-Nov-2015 |
Fixed |
7.00% |
2.00% |
3.3 |
11.5 |
Kg |
|
|
| 01-Sep-2008 |
1.00% |
0.60 |
12.60% |
KG |
8.40 |
Fixed |
|
|
| 01-Apr-2007 |
14.00% |
Fixed |
1.50% |
9.30 |
Kg |
1.00 |
|
|
| 15-Jul-2006 |
Fixed |
1.00 |
12.50% |
8.30 |
1.40% |
Kg. |
|
|
| 05-May-2005 |
1.25% |
11.00% |
7.25 |
KG |
Fixed |
0.80 |
|
|
| 73211210 |
For liquid fuel: Cookers and kitchen stoves |
15-Nov-2016 |
7.00% |
17 |
4.9 |
Kg |
2.00% |
Fixed |
|
|
| 23-Nov-2015 |
3.3 |
Fixed |
Kg |
2.00% |
11.5 |
7.00% |
|
|
| 01-Sep-2008 |
KG |
0.60 |
Fixed |
12.60% |
8.40 |
1.00% |
|
|
| 01-Apr-2007 |
1.50% |
Fixed |
14.00% |
1.00 |
9.30 |
Kg |
|
|
| 15-Jul-2006 |
Kg. |
8.30 |
Fixed |
1.40% |
1.00 |
12.50% |
|
|
| 05-May-2005 |
Fixed |
0.80 |
7.25 |
1.25% |
KG |
11.00% |
|
|
| 73218910 |
Other, including appliances for solid fuel: Clay tandoor (oven with iron or steel body and earthen g |
15-Nov-2016 |
17 |
4.9 |
Kg |
2.00% |
Fixed |
7.00% |
|
|
| 23-Nov-2015 |
2.00% |
11.5 |
7.00% |
3.3 |
Fixed |
Kg |
|
|
| 01-Sep-2008 |
KG |
Fixed |
0.60 |
1.00% |
8.40 |
12.60% |
|
|
| 01-Apr-2007 |
14.00% |
9.30 |
1.50% |
Kg |
Fixed |
1.00 |
|
|
| 15-Jul-2006 |
12.50% |
1.00 |
8.30 |
Kg. |
1.40% |
Fixed |
|
|
| 05-May-2005 |
1.25% |
Fixed |
11.00% |
0.80 |
7.25 |
KG |
|
|
| 73211190 |
For gas fuel or for both gas and other fuels: Other |
15-Nov-2016 |
Fixed |
7.00% |
2.00% |
Kg |
17 |
4.9 |
|
|
| 23-Nov-2015 |
2.00% |
Kg |
11.5 |
3.3 |
7.00% |
Fixed |
|
|
| 01-Sep-2008 |
Fixed |
8.40 |
0.60 |
1.00% |
KG |
12.60% |
|
|
| 01-Apr-2007 |
1.00 |
9.30 |
14.00% |
Kg |
Fixed |
1.50% |
|
|
| 15-Jul-2006 |
1.00 |
12.50% |
Kg. |
8.30 |
1.40% |
Fixed |
|
|
| 05-May-2005 |
0.80 |
Fixed |
11.00% |
7.25 |
1.25% |
KG |
|
|
| 73211390 |
Other |
01-Sep-2008 |
Fixed |
KG |
1.00% |
12.60% |
0.60 |
8.40 |
|
|
| 01-Apr-2007 |
1.50% |
Fixed |
Kg |
14.00% |
9.30 |
1.00 |
|
|
| 15-Jul-2006 |
Kg. |
Fixed |
1.00 |
1.40% |
12.50% |
8.30 |
|
|
| 05-May-2005 |
Fixed |
7.25 |
1.25% |
11.00% |
0.80 |
KG |
|
|