| 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 39 - 40 ) - Section VII-Plastics and Articles thereof; Rubber and Articles Thereof
|
|
| 39 |
Chapter 39: Plastics and articles thereof |
|
| 3915 |
Ii. –waste, Parings And Scrap; Semi-manufactures; Articles Waste, Parings And Scrap, Of Plastics |
|
| 391530 |
Of polymers of vinyl chloride:
|
01-Sep-2008 |
|
1.00% |
Kg |
Fixed |
|
1.00% |
|
|
| 18-Jul-2007 |
1.00% |
|
|
Kg |
1.00% |
Fixed |
|
|
| 15-Jul-2006 |
|
|
Kg |
Fixed |
1.00% |
1.00% |
|
|
| 05-May-2005 |
|
|
Kg |
Fixed |
1.00% |
1.00% |
|
|
| 391590 |
Of other plastics :
|
01-Sep-2008 |
|
|
Fixed |
Kg |
1.00% |
1.00% |
|
|
| 18-Jul-2007 |
Kg |
Fixed |
1.00% |
|
1.00% |
|
|
|
| 15-Jul-2006 |
Kg |
|
1.00% |
Fixed |
1.00% |
|
|
|
| 05-May-2005 |
Kg |
|
1.00% |
Fixed |
|
1.00% |
|
|
| 39159010 |
Of other plastics: Of polypropylene |
15-Nov-2016 |
Kg |
Nil |
Fixed |
Nil |
|
|
|
|
| 23-Nov-2015 |
Nil |
Fixed |
Nil |
|
kg |
|
|
|
| 01-Sep-2008 |
|
Fixed |
|
1.00% |
1.00% |
Kg |
|
|
| 18-Jul-2007 |
1.00% |
|
Kg |
Fixed |
|
1.00% |
|
|
| 15-Jul-2006 |
|
1.00% |
Kg |
|
Fixed |
1.00% |
|
|
| 05-May-2005 |
1.00% |
Kg |
|
Fixed |
|
1.00% |
|
|
| 39159049 |
Ofalkyds, polyesters and epoxide resins: Of epoxide resins |
15-Nov-2016 |
|
|
Kg |
Fixed |
Nil |
Nil |
|
|
| 23-Nov-2015 |
|
Fixed |
Nil |
|
Nil |
kg |
|
|
| 01-Sep-2008 |
|
Fixed |
Kg |
1.00% |
1.00% |
|
|
|
| 18-Jul-2007 |
Kg |
|
1.00% |
Fixed |
1.00% |
|
|
|
| 15-Jul-2006 |
1.00% |
1.00% |
Kg |
|
|
Fixed |
|
|
| 05-May-2005 |
Fixed |
1.00% |
|
Kg |
1.00% |
|
|
|
| 39159061 |
Of amino resins; phenolic resins and polyurethanes: Of phenoplast |
15-Nov-2016 |
Nil |
Fixed |
Nil |
Kg |
|
|
|
|
| 23-Nov-2015 |
kg |
|
Nil |
Fixed |
|
Nil |
|
|
| 01-Sep-2008 |
Kg |
Fixed |
1.00% |
1.00% |
|
|
|
|
| 18-Jul-2007 |
|
Fixed |
Kg |
|
1.00% |
1.00% |
|
|
| 15-Jul-2006 |
Fixed |
1.00% |
|
|
1.00% |
Kg |
|
|
| 05-May-2005 |
|
Kg |
|
1.00% |
1.00% |
Fixed |
|
|
| 39159090 |
Of cellulose and its chemical derivatives: Other |
15-Nov-2016 |
|
Kg |
Nil |
|
Fixed |
Nil |
|
|
| 23-Nov-2015 |
|
Fixed |
Nil |
|
kg |
Nil |
|
|
| 01-Sep-2008 |
|
Kg |
1.00% |
Fixed |
1.00% |
|
|
|
| 18-Jul-2007 |
Kg |
1.00% |
1.00% |
|
Fixed |
|
|
|
| 15-Jul-2006 |
1.00% |
1.00% |
|
|
Kg |
Fixed |
|
|
| 05-May-2005 |
1.00% |
Kg |
1.00% |
|
|
Fixed |
|
|
| 39153010 |
Of polymers of vinyl chloride: Of copolymers of vinyl chloride |
15-Nov-2016 |
Kg |
Fixed |
|
|
Nil |
Nil |
|
|
| 23-Nov-2015 |
|
kg |
Fixed |
Nil |
Nil |
|
|
|
| 01-Sep-2008 |
1.00% |
Fixed |
1.00% |
|
Kg |
|
|
|
| 18-Jul-2007 |
Kg |
1.00% |
Fixed |
|
|
1.00% |
|
|
| 15-Jul-2006 |
|
Fixed |
1.00% |
|
1.00% |
Kg |
|
|
| 05-May-2005 |
1.00% |
Fixed |
1.00% |
|
|
Kg |
|
|
| 39159021 |
Of polymers of vinyl acetate: Of copolymers of vinyl acetate |
15-Nov-2016 |
Kg |
|
|
Nil |
Fixed |
Nil |
|
|
| 23-Nov-2015 |
|
kg |
|
Nil |
Fixed |
Nil |
|
|
| 01-Sep-2008 |
|
|
Kg |
Fixed |
1.00% |
1.00% |
|
|
| 18-Jul-2007 |
1.00% |
|
Kg |
|
1.00% |
Fixed |
|
|
| 15-Jul-2006 |
Kg |
Fixed |
1.00% |
1.00% |
|
|
|
|
| 05-May-2005 |
|
1.00% |
Kg |
1.00% |
Fixed |
|
|
|
| 39153090 |
Of polymers of vinyl chloride: Other |
15-Nov-2016 |
|
|
Kg |
Fixed |
Nil |
Nil |
|
|
| 23-Nov-2015 |
kg |
|
Fixed |
Nil |
|
Nil |
|
|
| 01-Sep-2008 |
|
1.00% |
1.00% |
|
Kg |
Fixed |
|
|
| 18-Jul-2007 |
1.00% |
|
Kg |
|
1.00% |
Fixed |
|
|
| 15-Jul-2006 |
|
Kg |
1.00% |
|
Fixed |
1.00% |
|
|
| 05-May-2005 |
Fixed |
|
|
1.00% |
1.00% |
Kg |
|
|
| 39151000 |
Of polymers of ethylene |
15-Nov-2016 |
Fixed |
|
Nil |
|
Kg |
Nil |
|
|
| 23-Nov-2015 |
|
|
kg |
Fixed |
Nil |
Nil |
|
|
| 01-Sep-2008 |
1.00% |
|
|
Fixed |
Kg |
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 |
|
|
| 39152000 |
Of polymers of styrene |
15-Nov-2016 |
Nil |
Fixed |
Nil |
|
|
Kg |
|
|
| 23-Nov-2015 |
|
Fixed |
|
Nil |
kg |
Nil |
|
|
| 01-Sep-2008 |
|
1.00% |
Kg |
|
Fixed |
1.00% |
|
|
| 18-Jul-2007 |
|
|
1.00% |
1.00% |
Kg |
Fixed |
|
|
| 15-Jul-2006 |
Fixed |
1.00% |
1.00% |
|
|
Kg |
|
|
| 05-May-2005 |
1.00% |
1.00% |
Kg |
|
Fixed |
|
|
|
| 39159030 |
Of polymers of vinyl acetate: Of acrylic polymers and methlyacrylic copolymers |
15-Nov-2016 |
|
Nil |
Kg |
|
Nil |
Fixed |
|
|
| 23-Nov-2015 |
|
kg |
Fixed |
Nil |
Nil |
|
|
|
| 01-Sep-2008 |
1.00% |
Kg |
Fixed |
|
1.00% |
|
|
|
| 18-Jul-2007 |
1.00% |
Fixed |
|
|
1.00% |
Kg |
|
|
| 15-Jul-2006 |
Fixed |
|
|
1.00% |
1.00% |
Kg |
|
|
| 05-May-2005 |
1.00% |
|
|
Kg |
1.00% |
Fixed |
|
|
| 39159041 |
Ofalkyds, polyesters and epoxide resins: Of alkyds and polyesters |
15-Nov-2016 |
Nil |
|
|
Kg |
Nil |
Fixed |
|
|
| 23-Nov-2015 |
|
|
Nil |
kg |
Nil |
Fixed |
|
|
| 01-Sep-2008 |
1.00% |
|
Kg |
|
1.00% |
Fixed |
|
|
| 18-Jul-2007 |
|
|
1.00% |
Kg |
Fixed |
1.00% |
|
|
| 15-Jul-2006 |
|
1.00% |
Kg |
1.00% |
Fixed |
|
|
|
| 05-May-2005 |
Fixed |
1.00% |
|
Kg |
|
1.00% |
|
|
| 39159073 |
Of cellulose and its chemical derivatives: Cellulose plastic waste such as cellulose nitrate film sc |
15-Nov-2016 |
Kg |
Fixed |
Nil |
Nil |
|
|
|
|
| 23-Nov-2015 |
|
Nil |
|
|
Fixed |
Nil |
|
|
| 01-Sep-2008 |
Fixed |
Kg |
1.00% |
1.00% |
|
|
|
|
| 18-Jul-2007 |
|
|
Kg |
Fixed |
1.00% |
1.00% |
|
|
| 15-Jul-2006 |
|
Fixed |
Kg |
1.00% |
1.00% |
|
|
|
| 05-May-2005 |
|
Kg |
|
Fixed |
1.00% |
1.00% |
|
|
| 39159029 |
Of polymers of vinyl acetate: Other |
15-Nov-2016 |
Nil |
|
Fixed |
Nil |
|
Kg |
|
|
| 23-Nov-2015 |
Nil |
|
Nil |
kg |
|
Fixed |
|
|
| 01-Sep-2008 |
1.00% |
Kg |
|
Fixed |
1.00% |
|
|
|
| 18-Jul-2007 |
1.00% |
1.00% |
|
|
Fixed |
Kg |
|
|
| 15-Jul-2006 |
Fixed |
|
1.00% |
|
Kg |
1.00% |
|
|
| 05-May-2005 |
|
Kg |
|
1.00% |
Fixed |
1.00% |
|
|
| 39159042 |
Ofalkyds, polyesters and epoxide resins: Of pet bottles |
15-Nov-2016 |
Fixed |
|
|
Nil |
Nil |
Kg |
|
|
| 23-Nov-2015 |
Fixed |
Nil |
Nil |
|
|
kg |
|
|
| 01-Sep-2008 |
|
Kg |
1.00% |
Fixed |
|
1.00% |
|
|
| 18-Jul-2007 |
|
1.00% |
|
Kg |
Fixed |
1.00% |
|
|
| 15-Jul-2006 |
Fixed |
1.00% |
|
Kg |
|
1.00% |
|
|
| 05-May-2005 |
1.00% |
Fixed |
|
1.00% |
|
Kg |
|
|
| 39159050 |
Ofalkyds, polyesters and epoxide resins: Ofpolyamides |
15-Nov-2016 |
Kg |
Nil |
Nil |
Fixed |
|
|
|
|
| 23-Nov-2015 |
Nil |
|
|
|
Nil |
Fixed |
|
|
| 01-Sep-2008 |
|
1.00% |
1.00% |
Kg |
|
Fixed |
|
|
| 18-Jul-2007 |
1.00% |
Fixed |
|
1.00% |
Kg |
|
|
|
| 15-Jul-2006 |
Fixed |
1.00% |
|
1.00% |
Kg |
|
|
|
| 05-May-2005 |
Kg |
1.00% |
Fixed |
|
1.00% |
|
|
|
| 39159075 |
Of cellulose and its chemical derivatives: Cellulose plastic waste such as cellulose acetate film sc |
15-Nov-2016 |
Nil |
Kg |
|
|
Nil |
Fixed |
|
|
| 23-Nov-2015 |
|
Fixed |
|
Nil |
|
Nil |
|
|
| 01-Sep-2008 |
1.00% |
1.00% |
|
|
Kg |
Fixed |
|
|
| 18-Jul-2007 |
|
Kg |
Fixed |
|
1.00% |
1.00% |
|
|
| 15-Jul-2006 |
|
Fixed |
1.00% |
|
1.00% |
Kg |
|
|
| 05-May-2005 |
1.00% |
Kg |
Fixed |
|
1.00% |
|
|
|
| 39159063 |
Of amino resins; phenolic resins and polyurethanes: Of polyurethanes |
15-Nov-2016 |
Kg |
Nil |
Fixed |
|
|
Nil |
|
|
| 23-Nov-2015 |
kg |
Fixed |
Nil |
Nil |
|
|
|
|
| 01-Sep-2008 |
|
1.00% |
|
1.00% |
Kg |
Fixed |
|
|
| 18-Jul-2007 |
1.00% |
|
|
Fixed |
Kg |
1.00% |
|
|
| 15-Jul-2006 |
|
1.00% |
Kg |
|
Fixed |
1.00% |
|
|
| 05-May-2005 |
1.00% |
Kg |
Fixed |
|
|
1.00% |
|
|
| 39159074 |
Of cellulose and its chemical derivatives: Cellulose plastic waste such as cellulose acetate film sc |
15-Nov-2016 |
Nil |
Nil |
|
Fixed |
|
Kg |
|
|
| 23-Nov-2015 |
Nil |
|
|
|
Nil |
Fixed |
|
|
| 01-Sep-2008 |
1.00% |
1.00% |
Kg |
|
Fixed |
|
|
|
| 18-Jul-2007 |
|
1.00% |
|
Kg |
1.00% |
Fixed |
|
|
| 15-Jul-2006 |
Kg |
Fixed |
|
1.00% |
|
1.00% |
|
|
| 05-May-2005 |
Kg |
|
Fixed |
1.00% |
|
1.00% |
|
|
| 39159062 |
Of amino resins; phenolic resins and polyurethanes: Of aminoplast |
15-Nov-2016 |
Nil |
|
Kg |
Nil |
|
Fixed |
|
|
| 23-Nov-2015 |
|
Nil |
kg |
|
Fixed |
Nil |
|
|
| 01-Sep-2008 |
|
Fixed |
1.00% |
|
Kg |
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 |
Fixed |
1.00% |
|
|
| 39159072 |
Of cellulose and its chemical derivatives: Cellulose plastic waste such as cellulose nitrate film sc |
15-Nov-2016 |
|
Nil |
Nil |
Kg |
Fixed |
|
|
|
| 23-Nov-2015 |
Nil |
Nil |
|
|
Fixed |
kg |
|
|
| 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 |
|
|
| 39159071 |
Of cellulose and its chemical derivatives: Of regenerated cellulose |
15-Nov-2016 |
|
Kg |
Nil |
Fixed |
Nil |
|
|
|
| 23-Nov-2015 |
Nil |
kg |
Nil |
Fixed |
|
|
|
|
| 01-Sep-2008 |
Kg |
|
1.00% |
Fixed |
1.00% |
|
|
|
| 18-Jul-2007 |
Fixed |
|
|
1.00% |
1.00% |
Kg |
|
|
| 15-Jul-2006 |
1.00% |
|
Kg |
|
1.00% |
Fixed |
|
|
| 05-May-2005 |
|
|
Fixed |
Kg |
1.00% |
1.00% |
|
|