| 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 84 - 85 ) - Section XVI-Machinery and Mechanical Appliances; Electrical Equipment; Parts thereof; sound Recorders and Reproducers, Television Image and Sound Recorders and reproducers, Television Image and sound Recorders and Reproducers, and Parts and Accessories of such article
|
|
| 84 |
Chapter 84: Nuclear reactors, boilers, machinery and mechanical appliance; parts thereof |
|
| 8415 |
Air Conditioning Machines, Comprising A Motor- Driven Fan And Elements For Changing The Temperature And Humidity, Including Those Machines In Which The Humidity Cannot Be Separately Regulated |
|
| 841583 |
Not incorporating a refrigerating unit :
|
01-Sep-2008 |
|
1.10% |
|
1.10% |
Fixed |
|
|
|
| 18-Jul-2007 |
1.30% |
1.30% |
|
|
Fixed |
|
|
|
| 15-Jul-2006 |
1.30% |
|
Fixed |
|
1.30% |
|
|
|
| 05-May-2005 |
1.50% |
|
Fixed |
|
1.50% |
|
|
|
| 841510 |
Window or wall types, self-contained or "spilt system" :
|
01-Sep-2008 |
1.10% |
Fixed |
|
|
1.10% |
|
|
|
| 18-Jul-2007 |
Fixed |
|
1.30% |
|
|
1.30% |
|
|
| 15-Jul-2006 |
1.30% |
1.30% |
|
Fixed |
|
|
|
|
| 05-May-2005 |
|
|
1.50% |
Fixed |
1.50% |
|
|
|
| 841582 |
Other, incorporating a refrigerating unit: |
01-Sep-2008 |
|
1.10% |
Fixed |
1.10% |
|
|
|
|
| 18-Jul-2007 |
1.30% |
|
|
1.30% |
|
Fixed |
|
|
| 15-Jul-2006 |
|
Fixed |
|
1.30% |
1.30% |
|
|
|
| 05-May-2005 |
|
1.50% |
Fixed |
|
|
1.50% |
|
|
| 841581 |
Incorporating a refrigerating unit and a valve for reversal of the cooling or heat cycle (reversible |
01-Sep-2008 |
1.10% |
|
|
|
1.10% |
Fixed |
|
|
| 18-Jul-2007 |
|
|
Fixed |
1.30% |
1.30% |
|
|
|
| 15-Jul-2006 |
1.30% |
|
Fixed |
1.30% |
|
|
|
|
| 05-May-2005 |
|
1.50% |
|
Fixed |
|
1.50% |
|
|
| 841520 |
Of a kind used for persons in motor vehicles : |
01-Sep-2008 |
|
1.10% |
|
1.10% |
Fixed |
|
|
|
| 18-Jul-2007 |
|
|
1.30% |
|
Fixed |
1.30% |
|
|
| 15-Jul-2006 |
Fixed |
|
|
1.30% |
1.30% |
|
|
|
| 05-May-2005 |
|
|
|
Fixed |
1.50% |
1.50% |
|
|
| 84158390 |
Not incorporating a refrigerating unit: Other |
15-Nov-2016 |
|
2.00% |
2.00% |
|
|
Fixed |
|
|
| 23-Nov-2015 |
|
Fixed |
|
2% |
2% |
|
|
|
| 01-Sep-2008 |
|
Fixed |
u |
1.10% |
|
1.10% |
|
|
| 18-Jul-2007 |
1.30% |
1.30% |
u |
Fixed |
|
|
|
|
| 15-Jul-2006 |
Fixed |
1.30% |
1.30% |
|
u |
|
|
|
| 05-May-2005 |
|
1.50% |
u |
|
1.50% |
Fixed |
|
|
| 84158110 |
Incorporating a refrigerating unit and a valve for reversal of the cooling or heat cycle (reversible |
15-Nov-2016 |
2.00% |
Fixed |
|
2.00% |
|
|
|
|
| 23-Nov-2015 |
|
|
|
2% |
2% |
Fixed |
|
|
| 01-Sep-2008 |
|
Fixed |
u |
1.10% |
|
1.10% |
|
|
| 18-Jul-2007 |
1.30% |
|
u |
1.30% |
|
Fixed |
|
|
| 15-Jul-2006 |
|
|
u |
Fixed |
1.30% |
1.30% |
|
|
| 05-May-2005 |
|
u |
|
1.50% |
Fixed |
1.50% |
|
|
| 84159000 |
Not incorporating a refrigerating unit: Parts |
15-Nov-2016 |
2.00% |
2.00% |
|
Fixed |
|
|
|
|
| 23-Nov-2015 |
|
|
2% |
|
Fixed |
2% |
|
|
| 01-Sep-2008 |
Fixed |
|
|
1.10% |
Kg |
1.10% |
|
|
| 18-Jul-2007 |
Kg |
Fixed |
1.30% |
1.30% |
|
|
|
|
| 15-Jul-2006 |
1.30% |
Kg |
|
|
Fixed |
1.30% |
|
|
| 05-May-2005 |
Kg |
1.50% |
|
Fixed |
|
1.50% |
|
|
| 84158310 |
Not incorporating a refrigerating unit: Split air-conditioner two tonnes and above |
15-Nov-2016 |
|
|
2.00% |
|
Fixed |
2.00% |
|
|
| 23-Nov-2015 |
Fixed |
2% |
|
2% |
|
|
|
|
| 01-Sep-2008 |
1.10% |
u |
|
|
1.10% |
Fixed |
|
|
| 18-Jul-2007 |
u |
Fixed |
1.30% |
1.30% |
|
|
|
|
| 15-Jul-2006 |
Fixed |
|
|
1.30% |
u |
1.30% |
|
|
| 05-May-2005 |
1.50% |
|
u |
|
Fixed |
1.50% |
|
|
| 84152090 |
Of a kind used for persons in motor vehicles: Other |
15-Nov-2016 |
|
|
2.00% |
2.00% |
|
Fixed |
|
|
| 23-Nov-2015 |
|
Fixed |
2% |
|
|
2% |
|
|
| 01-Sep-2008 |
Fixed |
1.10% |
|
|
1.10% |
u |
|
|
| 18-Jul-2007 |
1.30% |
|
|
1.30% |
u |
Fixed |
|
|
| 15-Jul-2006 |
|
1.30% |
|
Fixed |
1.30% |
u |
|
|
| 05-May-2005 |
1.50% |
Fixed |
1.50% |
|
|
u |
|
|
| 84158210 |
Other, incorporating a refrigerating unit: Split air-conditioner two tonnes and above |
15-Nov-2016 |
2.00% |
|
|
|
Fixed |
2.00% |
|
|
| 23-Nov-2015 |
|
|
|
2% |
Fixed |
2% |
|
|
| 01-Sep-2008 |
u |
1.10% |
Fixed |
|
|
1.10% |
|
|
| 18-Jul-2007 |
1.30% |
Fixed |
1.30% |
|
u |
|
|
|
| 15-Jul-2006 |
Fixed |
|
1.30% |
1.30% |
|
u |
|
|
| 05-May-2005 |
1.50% |
u |
Fixed |
1.50% |
|
|
|
|
| 84151010 |
Split system |
01-Sep-2008 |
|
u |
1.10% |
Fixed |
|
1.10% |
|
|
| 18-Jul-2007 |
1.30% |
u |
Fixed |
|
|
1.30% |
|
|
| 15-Jul-2006 |
|
Fixed |
u |
1.30% |
|
1.30% |
|
|
| 05-May-2005 |
|
u |
1.50% |
Fixed |
1.50% |
|
|
|
| 84152010 |
Of a kind used for persons in motor vehicles: For buses |
15-Nov-2016 |
|
|
Fixed |
|
2.00% |
2.00% |
|
|
| 23-Nov-2015 |
2% |
|
|
Fixed |
2% |
|
|
|
| 01-Sep-2008 |
u |
Fixed |
1.10% |
1.10% |
|
|
|
|
| 18-Jul-2007 |
1.30% |
1.30% |
|
u |
Fixed |
|
|
|
| 15-Jul-2006 |
|
u |
Fixed |
1.30% |
|
1.30% |
|
|
| 05-May-2005 |
|
Fixed |
1.50% |
u |
|
1.50% |
|
|
| 84158190 |
Incorporating a refrigerating unit and a valve for reversal of the cooling or heat cycle (reversible |
15-Nov-2016 |
2.00% |
Fixed |
2.00% |
|
|
|
|
|
| 23-Nov-2015 |
2% |
|
|
2% |
|
Fixed |
|
|
| 01-Sep-2008 |
|
1.10% |
Fixed |
|
1.10% |
u |
|
|
| 18-Jul-2007 |
|
u |
|
1.30% |
Fixed |
1.30% |
|
|
| 15-Jul-2006 |
|
u |
1.30% |
|
Fixed |
1.30% |
|
|
| 05-May-2005 |
|
1.50% |
|
Fixed |
1.50% |
u |
|
|
| 84158290 |
Other, incorporating a refrigerating unit: Other |
15-Nov-2016 |
|
|
2.00% |
Fixed |
2.00% |
|
|
|
| 23-Nov-2015 |
Fixed |
2% |
|
|
|
2% |
|
|
| 01-Sep-2008 |
Fixed |
1.10% |
1.10% |
|
|
u |
|
|
| 18-Jul-2007 |
1.30% |
u |
|
|
Fixed |
1.30% |
|
|
| 15-Jul-2006 |
Fixed |
1.30% |
|
|
u |
1.30% |
|
|
| 05-May-2005 |
|
u |
Fixed |
|
1.50% |
1.50% |
|
|
| 84151090 |
Window or wall types, self-contained or "split system": Other |
15-Nov-2016 |
|
|
2.00% |
|
Fixed |
2.00% |
|
|
| 23-Nov-2015 |
|
|
Fixed |
2% |
|
2% |
|
|
| 01-Sep-2008 |
|
u |
1.10% |
Fixed |
1.10% |
|
|
|
| 18-Jul-2007 |
u |
Fixed |
1.30% |
1.30% |
|
|
|
|
| 15-Jul-2006 |
Fixed |
|
1.30% |
1.30% |
|
u |
|
|
| 05-May-2005 |
|
|
u |
1.50% |
Fixed |
1.50% |
|
|