| 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
|
|
| 85 |
Chapter 85: Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers and parts and accessories of such articles |
|
| 8536 |
Electrical Apparatus For Switching Or Protecting Electrical Circuits, Or For Making Connections To Or In Electrical Circuits (for Example, Switches, Relays, Fuses, Surge Suppressors, Plugs, Sockets, Lamp-holders And Other Connectors, Junction Boxes), For |
|
| 853661 |
Lamp-holders:
|
01-Sep-2008 |
|
3.60% |
Fixed |
3.60% |
|
|
|
|
| 18-Jul-2007 |
|
4.00% |
|
Fixed |
|
4.00% |
|
|
| 15-Jul-2006 |
Fixed |
4.20% |
|
|
|
4.20% |
|
|
| 05-May-2005 |
|
|
5.00% |
Fixed |
5.00% |
|
|
|
| 853620 |
Automatic circuit breakers:
|
01-Sep-2008 |
3.60% |
|
Fixed |
|
3.60% |
|
|
|
| 18-Jul-2007 |
|
4.00% |
Fixed |
|
|
4.00% |
|
|
| 15-Jul-2006 |
|
|
Fixed |
4.20% |
4.20% |
|
|
|
| 05-May-2005 |
|
5.00% |
Fixed |
|
|
5.00% |
|
|
| 853610 |
Fuses: |
01-Sep-2008 |
3.60% |
3.60% |
|
|
Fixed |
|
|
|
| 18-Jul-2007 |
|
|
4.00% |
Fixed |
|
4.00% |
|
|
| 15-Jul-2006 |
4.20% |
|
|
4.20% |
|
Fixed |
|
|
| 05-May-2005 |
5.00% |
|
|
|
5.00% |
Fixed |
|
|
| 853601 |
Of Copper |
15-Nov-2016 |
10.30% |
Fixed |
24.6 |
115 |
2.20% |
Kg |
|
|
| 23-Nov-2015 |
3% |
115 |
11% |
Fixed |
Kg |
26.1 |
|
|
| 21-Sep-2013 |
1.70% |
|
|
|
Fixed |
1.70% |
|
|
| 10-Oct-2012 |
|
2%
|
Fixed |
|
2%
|
|
|
|
| 22-Sep-2011 |
|
3.00% |
3.00% |
|
Fixed |
|
|
|
| 853602 |
Of Brass |
15-Nov-2016 |
Kg |
2.20% |
Fixed |
11.00% |
20.3 |
95 |
|
|
| 23-Nov-2015 |
3% |
Fixed |
Kg |
11% |
95 |
21.6 |
|
|
| 21-Sep-2013 |
|
1.70% |
1.70% |
|
|
Fixed |
|
|
| 10-Oct-2012 |
|
|
|
Fixed |
2%
|
2%
|
|
|
| 22-Sep-2011 |
|
3.00% |
|
3.00% |
Fixed |
|
|
|
| 853603 |
Of Aluminium |
15-Nov-2016 |
7.00% |
Kg |
Fixed |
8 |
28 |
2.00% |
|
|
| 23-Nov-2015 |
7% |
8 |
28 |
Kg |
2% |
Fixed |
|
|
| 21-Sep-2013 |
1.70% |
1.70% |
|
Fixed |
|
|
|
|
| 10-Oct-2012 |
|
2%
|
|
Fixed |
|
2%
|
|
|
| 22-Sep-2011 |
5.00% |
|
|
|
5.00% |
Fixed |
|
|
| 853604 |
Relays |
21-Sep-2013 |
|
1.70% |
1.70% |
|
|
Fixed |
|
|
| 10-Oct-2012 |
|
|
2%
|
Fixed |
2%
|
|
|
|
| 22-Sep-2011 |
Fixed |
4.00% |
|
|
|
4.00% |
|
|
| 853605 |
Switches |
21-Sep-2013 |
Fixed |
1.70% |
|
|
1.70% |
|
|
|
| 10-Oct-2012 |
2%
|
Fixed |
2%
|
|
|
|
|
|
| 22-Sep-2011 |
|
|
|
Fixed |
4.00% |
4.00% |
|
|
| 853606 |
Read Relays / Reed switches |
21-Sep-2013 |
|
|
|
Fixed |
1.70% |
1.70% |
|
|
| 10-Oct-2012 |
Fixed |
2%
|
|
2%
|
|
|
|
|
| 22-Sep-2011 |
|
4.00% |
|
Fixed |
4.00% |
|
|
|
| 853699 |
Others |
15-Nov-2016 |
Fixed |
2.00% |
2.00% |
|
|
|
|
|
| 23-Nov-2015 |
Fixed |
|
2.00% |
|
|
2.00% |
|
|
| 21-Sep-2013 |
|
1.70% |
Fixed |
1.70% |
|
|
|
|
| 10-Oct-2012 |
|
|
|
Fixed |
2%
|
2%
|
|
|
| 22-Sep-2011 |
Fixed |
3.00% |
|
|
|
3.00% |
|
|
| 853669 |
Other: |
01-Sep-2008 |
Fixed |
|
|
3.60% |
|
3.60% |
|
|
| 18-Jul-2007 |
|
|
4.00% |
|
Fixed |
4.00% |
|
|
| 15-Jul-2006 |
|
|
4.20% |
|
Fixed |
4.20% |
|
|
| 05-May-2005 |
Fixed |
|
5.00% |
5.00% |
|
|
|
|
| 853690 |
Other apparatus: |
01-Sep-2008 |
3.60% |
Fixed |
3.60% |
|
|
|
|
|
| 18-Jul-2007 |
4.00% |
|
|
|
4.00% |
Fixed |
|
|
| 15-Jul-2006 |
4.20% |
|
4.20% |
Fixed |
|
|
|
|
| 05-May-2005 |
5.00% |
5.00% |
|
|
Fixed |
|
|
|
| 853650 |
Other switches: |
01-Sep-2008 |
3.60% |
Fixed |
|
|
3.60% |
|
|
|
| 18-Jul-2007 |
4.00% |
|
4.00% |
|
|
Fixed |
|
|
| 15-Jul-2006 |
|
4.20% |
|
Fixed |
4.20% |
|
|
|
| 05-May-2005 |
|
5.00% |
Fixed |
|
5.00% |
|
|
|
| 85369030 |
Junction boxes |
01-Sep-2008 |
Fixed |
Kg |
|
3.60% |
|
3.60% |
|
|
| 18-Jul-2007 |
Kg |
|
4.00% |
Fixed |
|
4.00% |
|
|
| 15-Jul-2006 |
|
|
Kg |
4.20% |
4.20% |
Fixed |
|
|
| 05-May-2005 |
Kg |
Fixed |
|
|
5.00% |
5.00% |
|
|
| 85365090 |
Other |
01-Sep-2008 |
3.60% |
|
|
Kg |
3.60% |
Fixed |
|
|
| 18-Jul-2007 |
|
|
Fixed |
4.00% |
Kg |
4.00% |
|
|
| 15-Jul-2006 |
4.20% |
Kg |
Fixed |
|
|
4.20% |
|
|
| 05-May-2005 |
Fixed |
|
|
5.00% |
Kg |
5.00% |
|
|
| 85361030 |
Other rewireable fuses |
01-Sep-2008 |
Kg |
Fixed |
|
3.60% |
|
3.60% |
|
|
| 18-Jul-2007 |
|
|
4.00% |
Kg |
Fixed |
4.00% |
|
|
| 15-Jul-2006 |
|
Fixed |
Kg |
4.20% |
4.20% |
|
|
|
| 05-May-2005 |
5.00% |
5.00% |
Kg |
Fixed |
|
|
|
|
| 85362040 |
Earth leak circuit breakers |
01-Sep-2008 |
3.60% |
|
|
Kg |
3.60% |
Fixed |
|
|
| 18-Jul-2007 |
4.00% |
Kg |
Fixed |
4.00% |
|
|
|
|
| 15-Jul-2006 |
Kg |
Fixed |
4.20% |
4.20% |
|
|
|
|
| 05-May-2005 |
|
5.00% |
5.00% |
|
Kg |
Fixed |
|
|
| 85365020 |
Other switches of plastic |
01-Sep-2008 |
|
Kg |
3.60% |
Fixed |
3.60% |
|
|
|
| 18-Jul-2007 |
Kg |
4.00% |
|
Fixed |
|
4.00% |
|
|
| 15-Jul-2006 |
Kg |
4.20% |
Fixed |
4.20% |
|
|
|
|
| 05-May-2005 |
Fixed |
5.00% |
|
Kg |
|
5.00% |
|
|
| 85361050 |
Fuses gear |
01-Sep-2008 |
3.60% |
Fixed |
3.60% |
|
|
Kg |
|
|
| 18-Jul-2007 |
4.00% |
Kg |
Fixed |
|
4.00% |
|
|
|
| 15-Jul-2006 |
Kg |
|
4.20% |
Fixed |
4.20% |
|
|
|
| 05-May-2005 |
5.00% |
5.00% |
|
|
Fixed |
Kg |
|
|
| 85361090 |
Other |
01-Sep-2008 |
3.60% |
|
|
Fixed |
Kg |
3.60% |
|
|
| 18-Jul-2007 |
4.00% |
Fixed |
4.00% |
|
Kg |
|
|
|
| 15-Jul-2006 |
Kg |
Fixed |
|
4.20% |
4.20% |
|
|
|
| 05-May-2005 |
|
5.00% |
Kg |
|
Fixed |
5.00% |
|
|
| 85363000 |
Other apparatus for protecting electrical circuits |
01-Sep-2008 |
|
|
Fixed |
Kg |
3.60% |
3.60% |
|
|
| 18-Jul-2007 |
|
Kg |
|
4.00% |
Fixed |
4.00% |
|
|
| 15-Jul-2006 |
4.20% |
|
4.20% |
|
Kg |
Fixed |
|
|
| 05-May-2005 |
5.00% |
|
|
5.00% |
Kg |
Fixed |
|
|
| 85366910 |
Of plastic |
01-Sep-2008 |
3.60% |
|
|
3.60% |
Fixed |
Kg |
|
|
| 18-Jul-2007 |
Fixed |
4.00% |
|
4.00% |
Kg |
|
|
|
| 15-Jul-2006 |
|
4.20% |
|
Fixed |
Kg |
4.20% |
|
|
| 05-May-2005 |
Kg |
Fixed |
|
5.00% |
5.00% |
|
|
|
| 85369090 |
Other |
01-Sep-2008 |
|
|
Fixed |
3.60% |
Kg |
3.60% |
|
|
| 18-Jul-2007 |
4.00% |
Kg |
|
Fixed |
|
4.00% |
|
|
| 15-Jul-2006 |
4.20% |
4.20% |
Fixed |
|
|
Kg |
|
|
| 05-May-2005 |
Fixed |
|
5.00% |
|
Kg |
5.00% |
|
|
| 85362090 |
Other |
01-Sep-2008 |
Fixed |
3.60% |
|
|
Kg |
3.60% |
|
|
| 18-Jul-2007 |
|
4.00% |
Kg |
|
4.00% |
Fixed |
|
|
| 15-Jul-2006 |
|
4.20% |
|
Fixed |
4.20% |
Kg |
|
|
| 05-May-2005 |
Kg |
Fixed |
5.00% |
|
5.00% |
|
|
|
| 85366990 |
Of other materials |
01-Sep-2008 |
Kg |
3.60% |
Fixed |
3.60% |
|
|
|
|
| 18-Jul-2007 |
4.00% |
4.00% |
|
|
Fixed |
Kg |
|
|
| 15-Jul-2006 |
|
4.20% |
4.20% |
Fixed |
|
Kg |
|
|
| 05-May-2005 |
5.00% |
5.00% |
Kg |
Fixed |
|
|
|
|
| 85369010 |
Motor starters for ac motors |
01-Sep-2008 |
|
3.60% |
Kg |
3.60% |
Fixed |
|
|
|
| 18-Jul-2007 |
Kg |
4.00% |
|
Fixed |
4.00% |
|
|
|
| 15-Jul-2006 |
|
4.20% |
4.20% |
|
Kg |
Fixed |
|
|
| 05-May-2005 |
Kg |
5.00% |
|
|
Fixed |
5.00% |
|
|
| 85361010 |
For switches having rating upto 15 amps, rewireable |
01-Sep-2008 |
|
3.60% |
Kg |
Fixed |
|
3.60% |
|
|
| 18-Jul-2007 |
4.00% |
Kg |
Fixed |
|
|
4.00% |
|
|
| 15-Jul-2006 |
|
4.20% |
|
Fixed |
Kg |
4.20% |
|
|
| 05-May-2005 |
5.00% |
|
Kg |
|
Fixed |
5.00% |
|
|
| 85366110 |
Of plastic |
01-Sep-2008 |
Fixed |
|
3.60% |
|
3.60% |
Kg |
|
|
| 18-Jul-2007 |
|
4.00% |
Fixed |
|
4.00% |
Kg |
|
|
| 15-Jul-2006 |
|
Fixed |
Kg |
|
4.20% |
4.20% |
|
|
| 05-May-2005 |
Fixed |
|
|
5.00% |
5.00% |
Kg |
|
|
| 85366190 |
Of other materials |
01-Sep-2008 |
3.60% |
|
|
3.60% |
Kg |
Fixed |
|
|
| 18-Jul-2007 |
|
Fixed |
|
4.00% |
4.00% |
Kg |
|
|
| 15-Jul-2006 |
Fixed |
|
4.20% |
|
Kg |
4.20% |
|
|
| 05-May-2005 |
|
|
Kg |
Fixed |
5.00% |
5.00% |
|
|
| 85361060 |
Electronic fuses |
01-Sep-2008 |
Kg |
3.60% |
Fixed |
3.60% |
|
|
|
|
| 18-Jul-2007 |
4.00% |
|
|
Fixed |
Kg |
4.00% |
|
|
| 15-Jul-2006 |
|
4.20% |
4.20% |
Kg |
|
Fixed |
|
|
| 05-May-2005 |
Kg |
|
5.00% |
5.00% |
|
Fixed |
|
|
| 85367000 |
Connectors for optical fibres, optical fibres bundles or cables |
01-Sep-2008 |
Kg |
3.60% |
Fixed |
3.60% |
|
|
|
|
| 18-Jul-2007 |
Fixed |
|
|
4.00% |
4.00% |
Kg |
|
|
| 15-Jul-2006 |
|
4.20% |
Fixed |
4.20% |
|
Kg |
|
|
| 05-May-2005 |
5.00% |
5.00% |
Kg |
Fixed |
|
|
|
|
| 85361020 |
For switches having rating above 15 amps, high rupturing capacity or rewireable |
01-Sep-2008 |
3.60% |
|
|
3.60% |
Fixed |
Kg |
|
|
| 18-Jul-2007 |
Fixed |
4.00% |
Kg |
|
4.00% |
|
|
|
| 15-Jul-2006 |
4.20% |
Fixed |
|
|
4.20% |
Kg |
|
|
| 05-May-2005 |
Fixed |
5.00% |
|
Kg |
5.00% |
|
|
|
| 85362010 |
Air circuit breakers |
01-Sep-2008 |
|
|
3.60% |
Kg |
Fixed |
3.60% |
|
|
| 18-Jul-2007 |
4.00% |
|
|
Kg |
Fixed |
4.00% |
|
|
| 15-Jul-2006 |
|
4.20% |
Kg |
4.20% |
Fixed |
|
|
|
| 05-May-2005 |
5.00% |
5.00% |
|
Kg |
Fixed |
|
|
|
| 85364100 |
For a voltage not exceeding 60 v |
01-Sep-2008 |
Kg |
Fixed |
|
3.60% |
|
3.60% |
|
|
| 18-Jul-2007 |
|
4.00% |
|
Fixed |
4.00% |
Kg |
|
|
| 15-Jul-2006 |
|
Kg |
|
Fixed |
4.20% |
4.20% |
|
|
| 05-May-2005 |
Kg |
Fixed |
|
5.00% |
5.00% |
|
|
|
| 85362030 |
Miniature circuit breakers |
01-Sep-2008 |
3.60% |
Fixed |
|
3.60% |
Kg |
|
|
|
| 18-Jul-2007 |
Kg |
|
4.00% |
Fixed |
4.00% |
|
|
|
| 15-Jul-2006 |
Kg |
Fixed |
4.20% |
|
|
4.20% |
|
|
| 05-May-2005 |
5.00% |
|
Kg |
|
5.00% |
Fixed |
|
|
| 85365010 |
Control and switch gears |
01-Sep-2008 |
Kg |
|
3.60% |
|
3.60% |
Fixed |
|
|
| 18-Jul-2007 |
Kg |
4.00% |
Fixed |
4.00% |
|
|
|
|
| 15-Jul-2006 |
Kg |
4.20% |
|
Fixed |
|
4.20% |
|
|
| 05-May-2005 |
|
Kg |
5.00% |
Fixed |
5.00% |
|
|
|
| 85361040 |
Other high rupturing capacity fuses |
01-Sep-2008 |
Fixed |
|
3.60% |
|
3.60% |
Kg |
|
|
| 18-Jul-2007 |
4.00% |
|
|
4.00% |
Kg |
Fixed |
|
|
| 15-Jul-2006 |
|
Fixed |
|
4.20% |
4.20% |
Kg |
|
|
| 05-May-2005 |
Fixed |
|
5.00% |
|
Kg |
5.00% |
|
|
| 85362020 |
Moulded case circuit breakers |
01-Sep-2008 |
3.60% |
|
3.60% |
|
Fixed |
Kg |
|
|
| 18-Jul-2007 |
4.00% |
Kg |
Fixed |
|
|
4.00% |
|
|
| 15-Jul-2006 |
4.20% |
|
|
Kg |
4.20% |
Fixed |
|
|
| 05-May-2005 |
|
Kg |
Fixed |
5.00% |
5.00% |
|
|
|
| 85364900 |
Other |
01-Sep-2008 |
3.60% |
Fixed |
Kg |
3.60% |
|
|
|
|
| 18-Jul-2007 |
|
4.00% |
4.00% |
|
Kg |
Fixed |
|
|
| 15-Jul-2006 |
4.20% |
4.20% |
|
Kg |
Fixed |
|
|
|
| 05-May-2005 |
5.00% |
|
5.00% |
Kg |
Fixed |
|
|
|
| 85369020 |
Motor starters for dc motors |
01-Sep-2008 |
|
|
3.60% |
Kg |
Fixed |
3.60% |
|
|
| 18-Jul-2007 |
|
Kg |
|
Fixed |
4.00% |
4.00% |
|
|
| 15-Jul-2006 |
Fixed |
4.20% |
|
Kg |
4.20% |
|
|
|
| 05-May-2005 |
5.00% |
Fixed |
Kg |
5.00% |
|
|
|
|