| 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 16 -24 ) - Section IV-Prepared Foodstuffs; Beverages, Spirits and Vinegar; Tobacco and Manufactured Tabacco substitutes 
 | 
							
								|  | 
					
				
				
					
		| 24 | Chapter 24: Tobacco and Manufactured Tobacco Substitutes |   | 
	
					
		| 2401 | Unmanufactured tobacco; tobacco refuse |   | 
	
					
		| 240110 | Tobacco, not stemmed or stripped : 
 | 01-Sep-2008 |  |  |  |  |  | Not Mentioned in NTF |  |   | 
	
		| 18-Jul-2007 |  |  |  |  |  | Not Mentioned in NTF |  |   | 
	
		| 15-Jul-2006 |  |  |  |  |  | Not Mentioned in NTF |  |   | 
	
		| 05-May-2005 |  |  |  |  |  | Not Mentioned in NTF |  |   | 
	
					
		| 240120 | Tobacco, partly or wholly stemmed or stripped 
 | 01-Sep-2008 |  |  |  |  |  | Not Mentioned in NTF |  |   | 
	
		| 18-Jul-2007 |  |  |  |  |  | Not Mentioned in NTF |  |   | 
	
		| 15-Jul-2006 |  |  |  |  |  | Not Mentioned in NTF |  |   | 
	
		| 05-May-2005 |  |  |  |  |  | Not Mentioned in NTF |  |   | 
	
					
		| 24012010 | Flue cured virginia tobacco | 01-Sep-2008 | kg. |  |  |  |  | Not Mentioned in NTF |  |   | 
	
		| 18-Jul-2007 | Kg |  |  |  |  | Not Mentioned in NTF |  |   | 
	
		| 15-Jul-2006 | kg. |  |  |  |  | Not Mentioned in NTF |  |   | 
	
		| 05-May-2005 | kg. |  |  |  |  | Not Mentioned in NTF |  |   | 
	
					
		| 24012020 | Sun cured country (natu) tobacco | 01-Sep-2008 | kg. |  |  |  |  | Not Mentioned in NTF |  |   | 
	
		| 18-Jul-2007 | Kg |  |  |  |  | Not Mentioned in NTF |  |   | 
	
		| 15-Jul-2006 | kg. |  |  |  |  | Not Mentioned in NTF |  |   | 
	
		| 05-May-2005 | kg. |  |  |  |  | Not Mentioned in NTF |  |   | 
	
					
		| 24012030 | Sun cured virginia tobacco | 01-Sep-2008 | kg. |  |  |  |  | Not Mentioned in NTF |  |   | 
	
		| 18-Jul-2007 | Kg |  |  |  |  | Not Mentioned in NTF |  |   | 
	
		| 15-Jul-2006 | kg. |  |  |  |  | Not Mentioned in NTF |  |   | 
	
		| 05-May-2005 | kg. |  |  |  |  | Not Mentioned in NTF |  |   | 
	
					
		| 24012040 | Burley tobacco | 01-Sep-2008 | kg. |  |  |  |  | Not Mentioned in NTF |  |   | 
	
		| 18-Jul-2007 | Kg |  |  |  |  | Not Mentioned in NTF |  |   | 
	
		| 15-Jul-2006 | kg. |  |  |  |  | Not Mentioned in NTF |  |   | 
	
		| 05-May-2005 | kg. |  |  |  |  | Not Mentioned in NTF |  |   | 
	
					
		| 24012050 | Tobacco for manufacture of biris | 01-Sep-2008 | kg. |  |  |  |  | Not Mentioned in NTF |  |   | 
	
		| 18-Jul-2007 | Kg |  |  |  |  | Not Mentioned in NTF |  |   | 
	
		| 15-Jul-2006 | kg. |  |  |  |  | Not Mentioned in NTF |  |   | 
	
		| 05-May-2005 | kg. |  |  |  |  | Not Mentioned in NTF |  |   | 
	
					
		| 24012060 | Tobacco for manufacture of chewing tobacco | 01-Sep-2008 | kg. |  |  |  |  | Not Mentioned in NTF |  |   | 
	
		| 18-Jul-2007 | Kg |  |  |  |  | Not Mentioned in NTF |  |   | 
	
		| 15-Jul-2006 | kg. |  |  |  |  | Not Mentioned in NTF |  |   | 
	
		| 05-May-2005 | kg. |  |  |  |  | Not Mentioned in NTF |  |   | 
	
					
		| 24012070 | Tobacco for manufacture of cigar and cheroot | 01-Sep-2008 | kg. |  |  |  |  | Not Mentioned in NTF |  |   | 
	
		| 18-Jul-2007 | Kg |  |  |  |  | Not Mentioned in NTF |  |   | 
	
		| 15-Jul-2006 | kg. |  |  |  |  | Not Mentioned in NTF |  |   | 
	
		| 05-May-2005 | kg. |  |  |  |  | Not Mentioned in NTF |  |   | 
	
					
		| 24012080 | Tobacco for manufacture of hookah tobacco | 01-Sep-2008 | kg. |  |  |  |  | Not Mentioned in NTF |  |   | 
	
		| 18-Jul-2007 | Kg |  |  |  |  | Not Mentioned in NTF |  |   | 
	
		| 15-Jul-2006 | kg. |  |  |  |  | Not Mentioned in NTF |  |   | 
	
		| 05-May-2005 | kg. |  |  |  |  | Not Mentioned in NTF |  |   | 
	
					
		| 24012090 | Other | 01-Sep-2008 | kg. |  |  |  |  | Not Mentioned in NTF |  |   | 
	
		| 18-Jul-2007 | Kg |  |  |  |  | Not Mentioned in NTF |  |   | 
	
		| 15-Jul-2006 | kg. |  |  |  |  | Not Mentioned in NTF |  |   | 
	
		| 05-May-2005 | kg. |  |  |  |  | Not Mentioned in NTF |  |   | 
	
					
		| 24013000 | Tobacco refuse | 01-Sep-2008 | kg. |  |  |  |  | Not Mentioned in NTF |  |   | 
	
		| 18-Jul-2007 | Kg |  |  |  |  | Not Mentioned in NTF |  |   | 
	
		| 15-Jul-2006 | kg. |  |  |  |  | Not Mentioned in NTF |  |   | 
	
		| 05-May-2005 | kg. |  |  |  |  | Not Mentioned in NTF |  |   | 
	
					
		| 24011000 | Unmanufactured tobacco | 15-Nov-2016 |  | 1.00% |  | 0.15% |  | Fixed |  |   | 
	
		| 23-Nov-2015 |  | 1.00% |  | 0.15% |  | Fixed |  |   | 
	
		| 21-Sep-2013 |  | 1.00% |  | 0.30% |  | Fixed |  |   | 
	
					
		| 24011099 | Others | 15-Nov-2016 |  | 1.00% |  | 0.15% |  | Fixed |  |   | 
	
		| 23-Nov-2015 |  | 1.00% |  | 0.15% |  | Fixed |  |   | 
	
		| 21-Sep-2013 |  | 1.00% |  | 0.30% |  | Fixed |  |   | 
	
					
		| 24011010 | Flue cured virginia tobacco | 01-Sep-2008 | kg. |  |  |  |  | Not Mentioned in NTF |  |   | 
	
		| 18-Jul-2007 | Kg |  |  |  |  | Not Mentioned in NTF |  |   | 
	
		| 15-Jul-2006 | kg. |  |  |  |  | Not Mentioned in NTF |  |   | 
	
		| 05-May-2005 | kg. |  |  |  |  | Not Mentioned in NTF |  |   | 
	
					
		| 24011020 | Sun cured country (natu) tobacco | 01-Sep-2008 | kg. |  |  |  |  | Not Mentioned in NTF |  |   | 
	
		| 18-Jul-2007 | Kg |  |  |  |  | Not Mentioned in NTF |  |   | 
	
		| 15-Jul-2006 | kg. |  |  |  |  | Not Mentioned in NTF |  |   | 
	
		| 05-May-2005 | kg. |  |  |  |  | Not Mentioned in NTF |  |   | 
	
					
		| 24011030 | Sun cured virginia tobacco | 01-Sep-2008 | kg. |  |  |  |  | Not Mentioned in NTF |  |   | 
	
		| 18-Jul-2007 | Kg |  |  |  |  | Not Mentioned in NTF |  |   | 
	
		| 15-Jul-2006 | kg. |  |  |  |  | Not Mentioned in NTF |  |   | 
	
		| 05-May-2005 | kg. |  |  |  |  | Not Mentioned in NTF |  |   | 
	
					
		| 24011040 | Burley tobacco | 01-Sep-2008 | kg. |  |  |  |  | Not Mentioned in NTF |  |   | 
	
		| 18-Jul-2007 | Kg |  |  |  |  | Not Mentioned in NTF |  |   | 
	
		| 15-Jul-2006 | kg. |  |  |  |  | Not Mentioned in NTF |  |   | 
	
		| 05-May-2005 | kg. |  |  |  |  | Not Mentioned in NTF |  |   | 
	
					
		| 24011050 | Tobacco for manufacture of biris, not stemmed | 01-Sep-2008 | kg. |  |  |  |  | Not Mentioned in NTF |  |   | 
	
		| 18-Jul-2007 | Kg |  |  |  |  | Not Mentioned in NTF |  |   | 
	
		| 15-Jul-2006 | kg. |  |  |  |  | Not Mentioned in NTF |  |   | 
	
		| 05-May-2005 | kg. |  |  |  |  | Not Mentioned in NTF |  |   | 
	
					
		| 24011060 | Tobacco for manufacture of chewing tobacco | 01-Sep-2008 | kg. |  |  |  |  | Not Mentioned in NTF |  |   | 
	
		| 18-Jul-2007 | Kg |  |  |  |  | Not Mentioned in NTF |  |   | 
	
		| 15-Jul-2006 | kg. |  |  |  |  | Not Mentioned in NTF |  |   | 
	
		| 05-May-2005 | kg. |  |  |  |  | Not Mentioned in NTF |  |   | 
	
					
		| 24011070 | Tobacco for manufacture of cigar and cheroot | 01-Sep-2008 | kg. |  |  |  |  | Not Mentioned in NTF |  |   | 
	
		| 18-Jul-2007 | Kg |  |  |  |  | Not Mentioned in NTF |  |   | 
	
		| 15-Jul-2006 | kg. |  |  |  |  | Not Mentioned in NTF |  |   | 
	
		| 05-May-2005 | kg. |  |  |  |  | Not Mentioned in NTF |  |   | 
	
					
		| 24011080 | Tobacco for manufacture of hookah tobacco | 01-Sep-2008 | kg. |  |  |  |  | Not Mentioned in NTF |  |   | 
	
		| 18-Jul-2007 | Kg |  |  |  |  | Not Mentioned in NTF |  |   | 
	
		| 15-Jul-2006 | kg. |  |  |  |  | Not Mentioned in NTF |  |   | 
	
		| 05-May-2005 | kg. |  |  |  |  | Not Mentioned in NTF |  |   | 
	
					
		| 24011090 | Other | 01-Sep-2008 | kg. |  |  |  |  | Not Mentioned in NTF |  |   | 
	
		| 18-Jul-2007 | Kg |  |  |  |  | Not Mentioned in NTF |  |   | 
	
		| 15-Jul-2006 | kg. |  |  |  |  | Not Mentioned in NTF |  |   | 
	
		| 05-May-2005 | kg. |  |  |  |  | Not Mentioned in NTF |  |   |