| 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 47 -49 ) - Section X-Pulp of wood or of other Fibrous Cellulosic Material; Recovered (Waste and Scrap) Paper or Paperboard; Paper and Paperboard and articles thereof
|
|
| 48 |
Chapter 48: Paper and paperboard; articles of Paper pulp, of paper or of paperboard |
|
| 4811 |
Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibres, Coated, Impregnated, Covered, Surface-coloured, Surface- Decorated Or Printed, In Rolls Or Rectangular (including Square) Sheets, Of Any Size, Other Than Goods Of The Kind Described In Hea |
|
| 481190 |
Other paper, paperboard, cellulose wadding and webs of cellulose fibres :
|
01-Sep-2008 |
1.00% |
Kg |
|
|
1.00% |
Fixed |
|
|
| 18-Jul-2007 |
Kg |
|
|
1.00% |
Fixed |
1.00% |
|
|
| 15-Jul-2006 |
1.00% |
|
|
Fixed |
Kg |
1.00% |
|
|
| 05-May-2005 |
Kg |
|
Fixed |
1.00% |
1.00% |
|
|
|
| 481101 |
Printed flexible packaging material of one layer or printed or unprinted adhesive laminated /extrusi
|
21-Sep-2013 |
Fixed |
3.30% |
3.30% |
7.9 |
Kg |
7.9 |
|
|
| 481199 |
Others |
21-Sep-2013 |
|
Fixed |
|
|
1.70% |
1.70% |
|
|
| 48115110 |
Bleached weighing more than 150 g/m2: Aseptic packaging paper |
15-Nov-2016 |
|
Fixed |
1.50% |
1.50% |
|
kg |
|
|
| 23-Nov-2015 |
|
|
1.90% |
kg |
1.90% |
Fixed |
|
|
| 48115190 |
Bleached weighing more than 150 g/m2: Other |
15-Nov-2016 |
kg |
|
Fixed |
1.50% |
|
1.50% |
|
|
| 23-Nov-2015 |
kg |
Fixed |
|
1.90% |
1.90% |
|
|
|
| 48115910 |
Other: Aseptic packaging paper |
15-Nov-2016 |
Fixed |
kg |
1.50% |
|
1.50% |
|
|
|
| 23-Nov-2015 |
1.90% |
|
|
1.90% |
kg |
Fixed |
|
|
| 48115990 |
Other |
15-Nov-2016 |
|
kg |
|
1.50% |
1.50% |
Fixed |
|
|
| 23-Nov-2015 |
kg |
Fixed |
|
|
1.90% |
1.90% |
|
|
| 48119012 |
Other paper, paperboard, cellulose wadding and webs of cellulose fibres: Chromo and art paper, coate |
15-Nov-2016 |
Fixed |
1.50% |
|
1.50% |
kg |
|
|
|
| 23-Nov-2015 |
kg |
1.90% |
Fixed |
|
|
1.90% |
|
|
| 01-Sep-2008 |
Fixed |
|
1.00% |
Kg |
|
1.00% |
|
|
| 18-Jul-2007 |
|
Kg |
Fixed |
1.00% |
1.00% |
|
|
|
| 15-Jul-2006 |
1.00% |
|
|
1.00% |
Kg |
Fixed |
|
|
| 05-May-2005 |
1.00% |
1.00% |
|
Kg |
Fixed |
|
|
|
| 48114900 |
Gummed or adhesive paper and paperboard: Other |
15-Nov-2016 |
1.50% |
|
kg |
1.50% |
|
Fixed |
|
|
| 23-Nov-2015 |
1.90% |
|
kg |
|
1.90% |
Fixed |
|
|
| 01-Sep-2008 |
Kg |
1.00% |
Fixed |
1.00% |
|
|
|
|
| 18-Jul-2007 |
1.00% |
|
1.00% |
Kg |
|
Fixed |
|
|
| 15-Jul-2006 |
1.00% |
|
Kg |
1.00% |
Fixed |
|
|
|
| 05-May-2005 |
|
1.00% |
|
1.00% |
Kg |
Fixed |
|
|
| 48119092 |
Asceptic packaging paper |
15-Nov-2016 |
|
1.50% |
kg |
|
Fixed |
1.50% |
|
|
| 23-Nov-2015 |
1.90% |
|
kg |
|
1.90% |
Fixed |
|
|
| 01-Sep-2008 |
1.00% |
|
|
Kg |
1.00% |
Fixed |
|
|
| 18-Jul-2007 |
Kg |
1.00% |
|
Fixed |
1.00% |
|
|
|
| 15-Jul-2006 |
1.00% |
|
1.00% |
|
Kg |
Fixed |
|
|
| 05-May-2005 |
Kg |
Fixed |
|
1.00% |
1.00% |
|
|
|
| 48119017 |
Other paper, paperboard, cellulose wadding and webs of cellulose fibres: Leather board and imitation |
15-Nov-2016 |
kg |
1.50% |
|
Fixed |
1.50% |
|
|
|
| 23-Nov-2015 |
|
1.90% |
Fixed |
kg |
1.90% |
|
|
|
| 01-Sep-2008 |
Kg |
|
|
1.00% |
Fixed |
1.00% |
|
|
| 18-Jul-2007 |
Fixed |
|
|
1.00% |
1.00% |
Kg |
|
|
| 15-Jul-2006 |
|
Kg |
1.00% |
Fixed |
|
1.00% |
|
|
| 05-May-2005 |
1.00% |
1.00% |
|
Fixed |
|
Kg |
|
|
| 48119018 |
Other paper, paperboard, cellulose wadding and webs of cellulose fibres: Matrix board |
15-Nov-2016 |
Fixed |
1.50% |
1.50% |
|
|
kg |
|
|
| 23-Nov-2015 |
1.90% |
1.90% |
Fixed |
|
|
kg |
|
|
| 01-Sep-2008 |
1.00% |
|
1.00% |
|
Fixed |
Kg |
|
|
| 18-Jul-2007 |
Kg |
1.00% |
Fixed |
|
|
1.00% |
|
|
| 15-Jul-2006 |
|
1.00% |
1.00% |
|
Kg |
Fixed |
|
|
| 05-May-2005 |
1.00% |
Kg |
|
|
1.00% |
Fixed |
|
|
| 48119093 |
Other: Thermal paper for fax machines |
15-Nov-2016 |
Fixed |
|
1.50% |
1.50% |
kg |
|
|
|
| 23-Nov-2015 |
1.90% |
kg |
|
1.90% |
Fixed |
|
|
|
| 01-Sep-2008 |
Fixed |
|
|
1.00% |
Kg |
1.00% |
|
|
| 18-Jul-2007 |
|
Kg |
|
Fixed |
1.00% |
1.00% |
|
|
| 15-Jul-2006 |
|
Fixed |
Kg |
1.00% |
|
1.00% |
|
|
| 05-May-2005 |
|
Kg |
1.00% |
|
Fixed |
1.00% |
|
|
| 48119094 |
Other: Thermal paper in jumbo rolls (size 1 mt and above in width and. 5,000 mt and above in length) |
15-Nov-2016 |
|
1.50% |
|
Fixed |
kg |
1.50% |
|
|
| 23-Nov-2015 |
|
|
Fixed |
1.90% |
kg |
1.90% |
|
|
| 01-Sep-2008 |
|
|
Kg |
Fixed |
1.00% |
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 |
Fixed |
|
1.00% |
|
|
| 48119099 |
Other |
15-Nov-2016 |
kg |
|
1.50% |
Fixed |
1.50% |
|
|
|
| 23-Nov-2015 |
|
1.90% |
1.90% |
kg |
Fixed |
|
|
|
| 01-Sep-2008 |
Kg |
1.00% |
Fixed |
|
1.00% |
|
|
|
| 18-Jul-2007 |
|
Kg |
1.00% |
1.00% |
Fixed |
|
|
|
| 15-Jul-2006 |
Kg |
1.00% |
Fixed |
1.00% |
|
|
|
|
| 05-May-2005 |
Kg |
|
1.00% |
Fixed |
1.00% |
|
|
|
| 48116000 |
Other: Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearine, oil or |
15-Nov-2016 |
1.50% |
|
|
1.50% |
|
Fixed |
|
|
| 23-Nov-2015 |
1.90% |
|
|
|
1.90% |
Fixed |
|
|
| 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% |
|
1.00% |
Kg |
|
Fixed |
|
|
| 48111000 |
Tarred, bituminised or asphalted paper and paperboard |
15-Nov-2016 |
1.50% |
kg |
Fixed |
1.50% |
|
|
|
|
| 23-Nov-2015 |
1.90% |
kg |
Fixed |
1.90% |
|
|
|
|
| 01-Sep-2008 |
Kg |
|
1.00% |
Fixed |
|
1.00% |
|
|
| 18-Jul-2007 |
|
|
Fixed |
1.00% |
Kg |
1.00% |
|
|
| 15-Jul-2006 |
|
Kg |
|
1.00% |
1.00% |
Fixed |
|
|
| 05-May-2005 |
Kg |
1.00% |
|
Fixed |
1.00% |
|
|
|
| 48119013 |
Other paper, paperboard, cellulose wadding and webs of cellulose fibres: Building, board of paper or |
15-Nov-2016 |
Fixed |
1.50% |
|
1.50% |
|
|
|
|
| 23-Nov-2015 |
1.90% |
1.90% |
|
|
Fixed |
|
|
|
| 01-Sep-2008 |
1.00% |
Fixed |
1.00% |
|
|
Kg |
|
|
| 18-Jul-2007 |
Kg |
1.00% |
Fixed |
|
|
1.00% |
|
|
| 15-Jul-2006 |
1.00% |
|
|
Fixed |
1.00% |
Kg |
|
|
| 05-May-2005 |
Fixed |
1.00% |
1.00% |
Kg |
|
|
|
|
| 48114100 |
Gummed or adhesive paper and paperboard: Self-adhesive |
15-Nov-2016 |
|
1.50% |
1.50% |
|
kg |
Fixed |
|
|
| 23-Nov-2015 |
|
1.90% |
1.90% |
kg |
|
Fixed |
|
|
| 01-Sep-2008 |
|
Kg |
1.00% |
Fixed |
|
1.00% |
|
|
| 18-Jul-2007 |
1.00% |
|
Kg |
|
1.00% |
Fixed |
|
|
| 15-Jul-2006 |
1.00% |
1.00% |
Fixed |
|
|
Kg |
|
|
| 05-May-2005 |
Kg |
Fixed |
|
1.00% |
|
1.00% |
|
|
| 48115900 |
Other |
15-Nov-2016 |
1.50% |
kg |
1.50% |
|
Fixed |
|
|
|
| 23-Nov-2015 |
|
Fixed |
|
1.90% |
kg |
1.90% |
|
|
| 01-Sep-2008 |
1.00% |
1.00% |
|
|
Kg |
Fixed |
|
|
| 18-Jul-2007 |
Kg |
1.00% |
Fixed |
1.00% |
|
|
|
|
| 15-Jul-2006 |
Kg |
1.00% |
|
Fixed |
1.00% |
|
|
|
| 05-May-2005 |
1.00% |
|
Kg |
|
1.00% |
Fixed |
|
|
| 48119011 |
Other paper, paperboard, cellulose wadding and webs of cellulose fibres: Handmade paper and paperboa |
15-Nov-2016 |
|
|
kg |
Fixed |
1.50% |
1.50% |
|
|
| 23-Nov-2015 |
|
kg |
1.90% |
1.90% |
Fixed |
|
|
|
| 01-Sep-2008 |
|
Fixed |
Kg |
1.00% |
|
1.00% |
|
|
| 18-Jul-2007 |
Fixed |
1.00% |
1.00% |
|
|
Kg |
|
|
| 15-Jul-2006 |
Kg |
|
Fixed |
1.00% |
1.00% |
|
|
|
| 05-May-2005 |
Kg |
1.00% |
Fixed |
|
|
1.00% |
|
|
| 48119014 |
Other paper, paperboard, cellulose wadding and webs of cellulose fibres: Chromo board |
15-Nov-2016 |
|
Fixed |
|
1.50% |
1.50% |
kg |
|
|
| 23-Nov-2015 |
|
1.90% |
kg |
1.90% |
|
Fixed |
|
|
| 01-Sep-2008 |
Kg |
1.00% |
Fixed |
|
|
1.00% |
|
|
| 18-Jul-2007 |
1.00% |
Fixed |
1.00% |
|
|
Kg |
|
|
| 15-Jul-2006 |
1.00% |
Fixed |
|
1.00% |
Kg |
|
|
|
| 05-May-2005 |
1.00% |
Kg |
|
|
1.00% |
Fixed |
|
|
| 48119091 |
Other: Grape guard paper |
15-Nov-2016 |
|
1.50% |
1.50% |
kg |
|
Fixed |
|
|
| 23-Nov-2015 |
kg |
1.90% |
Fixed |
|
1.90% |
|
|
|
| 01-Sep-2008 |
|
1.00% |
Kg |
1.00% |
Fixed |
|
|
|
| 18-Jul-2007 |
Fixed |
Kg |
1.00% |
|
1.00% |
|
|
|
| 15-Jul-2006 |
|
1.00% |
Kg |
|
Fixed |
1.00% |
|
|
| 05-May-2005 |
|
Kg |
1.00% |
|
Fixed |
1.00% |
|
|
| 48119016 |
Other paper, paperboard, cellulose wadding and webs of cellulose fibres: Surface marbled paper |
15-Nov-2016 |
kg |
|
1.50% |
1.50% |
Fixed |
|
|
|
| 23-Nov-2015 |
Fixed |
|
|
1.90% |
1.90% |
kg |
|
|
| 01-Sep-2008 |
1.00% |
Kg |
Fixed |
1.00% |
|
|
|
|
| 18-Jul-2007 |
Fixed |
1.00% |
|
Kg |
|
1.00% |
|
|
| 15-Jul-2006 |
Fixed |
|
1.00% |
1.00% |
Kg |
|
|
|
| 05-May-2005 |
|
1.00% |
|
Fixed |
1.00% |
Kg |
|
|
| 48115100 |
Bleached, weighing more than 150 g/m 2 |
15-Nov-2016 |
|
kg |
|
Fixed |
1.50% |
1.50% |
|
|
| 23-Nov-2015 |
|
kg |
1.90% |
1.90% |
Fixed |
|
|
|
| 01-Sep-2008 |
1.00% |
Kg |
Fixed |
|
|
1.00% |
|
|
| 18-Jul-2007 |
|
|
1.00% |
1.00% |
Kg |
Fixed |
|
|
| 15-Jul-2006 |
1.00% |
|
Kg |
1.00% |
|
Fixed |
|
|
| 05-May-2005 |
Kg |
1.00% |
Fixed |
1.00% |
|
|
|
|
| 48119015 |
Other paper, paperboard, cellulose wadding and webs of cellulose fibres: Raw base paper for sensitis |
15-Nov-2016 |
|
1.50% |
|
Fixed |
kg |
1.50% |
|
|
| 23-Nov-2015 |
|
|
1.90% |
kg |
Fixed |
1.90% |
|
|
| 01-Sep-2008 |
|
|
Kg |
Fixed |
1.00% |
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% |
1.00% |
Fixed |
|
|
Kg |
|
|