| 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 |
|
| 8542 |
Electronic Integrated Circuits - Electronic Integrated Circuits: |
|
| 854210 |
Cards incorporating an electronic integrated circuit ( smart cards)
|
01-Sep-2008 |
|
|
1.00% |
1.00% |
Fixed |
|
|
|
| 18-Jul-2007 |
|
1.00% |
1.00% |
|
Fixed |
|
|
|
| 15-Jul-2006 |
|
|
Fixed |
|
1.00% |
1.00% |
|
|
| 05-May-2005 |
|
|
|
Fixed |
1.00% |
1.00% |
|
|
| 854201 |
Hybrid Microcircuits
|
21-Sep-2013 |
|
1% |
1% |
|
Fixed |
|
|
|
| 10-Oct-2012 |
2%
|
|
|
|
Fixed |
2%
|
|
|
| 22-Sep-2011 |
3.00% |
|
Fixed |
|
|
3.00% |
|
|
| 854299 |
Others |
21-Sep-2013 |
1% |
|
|
1% |
|
Fixed |
|
|
| 10-Oct-2012 |
Fixed |
|
|
2%
|
2%
|
|
|
|
| 22-Sep-2011 |
|
|
Fixed |
|
1.00% |
1.00% |
|
|
| 854229 |
Other: |
01-Sep-2008 |
Fixed |
|
1.00% |
1.00% |
|
|
|
|
| 18-Jul-2007 |
|
1.00% |
1.00% |
|
|
Fixed |
|
|
| 15-Jul-2006 |
Fixed |
|
1.00% |
|
1.00% |
|
|
|
| 05-May-2005 |
|
1.00% |
|
1.00% |
Fixed |
|
|
|
| 85427000 |
Electronic microassemblies |
01-Sep-2008 |
u |
1.00% |
|
Fixed |
1.00% |
|
|
|
| 18-Jul-2007 |
|
u |
|
1.00% |
Fixed |
1.00% |
|
|
| 15-Jul-2006 |
|
|
Fixed |
u |
1.00% |
1.00% |
|
|
| 05-May-2005 |
1.00% |
|
1.00% |
u |
Fixed |
|
|
|
| 85421010 |
Sim cards |
01-Sep-2008 |
u |
1.00% |
|
Fixed |
1.00% |
|
|
|
| 18-Jul-2007 |
1.00% |
Fixed |
1.00% |
|
|
u |
|
|
| 15-Jul-2006 |
1.00% |
|
u |
|
Fixed |
1.00% |
|
|
| 05-May-2005 |
|
|
1.00% |
Fixed |
u |
1.00% |
|
|
| 85423900 |
Electronic integrated circuits: Other |
15-Nov-2016 |
Fixed |
|
1.00% |
1.00% |
|
u |
|
|
| 23-Nov-2015 |
Fixed |
u |
1.00% |
|
1.00% |
|
|
|
| 01-Sep-2008 |
1.00% |
|
|
u |
Fixed |
1.00% |
|
|
| 18-Jul-2007 |
|
1.00% |
Fixed |
1.00% |
|
u |
|
|
| 15-Jul-2006 |
Fixed |
1.00% |
|
|
1.00% |
u |
|
|
| 05-May-2005 |
|
Fixed |
|
1.00% |
1.00% |
u |
|
|
| 85422910 |
Cards incorporating only a single electronic integrated circuit with optical strip |
01-Sep-2008 |
|
1.00% |
|
Fixed |
u |
1.00% |
|
|
| 18-Jul-2007 |
1.00% |
Fixed |
1.00% |
|
|
u |
|
|
| 15-Jul-2006 |
1.00% |
Fixed |
1.00% |
|
|
u |
|
|
| 05-May-2005 |
u |
|
Fixed |
1.00% |
1.00% |
|
|
|
| 85422990 |
Other |
01-Sep-2008 |
u |
|
Fixed |
1.00% |
1.00% |
|
|
|
| 18-Jul-2007 |
|
1.00% |
1.00% |
|
u |
Fixed |
|
|
| 15-Jul-2006 |
u |
Fixed |
|
1.00% |
1.00% |
|
|
|
| 05-May-2005 |
1.00% |
|
u |
|
1.00% |
Fixed |
|
|
| 85421020 |
Memory cards |
01-Sep-2008 |
Fixed |
1.00% |
1.00% |
|
|
u |
|
|
| 18-Jul-2007 |
|
1.00% |
u |
|
1.00% |
Fixed |
|
|
| 15-Jul-2006 |
|
Fixed |
u |
1.00% |
|
1.00% |
|
|
| 05-May-2005 |
Fixed |
|
|
1.00% |
1.00% |
u |
|
|
| 85423100 |
Processing and controllers, whether or not combined with memories, converters, logic circuits, ampli |
15-Nov-2016 |
1.00% |
1.00% |
|
u |
|
Fixed |
|
|
| 23-Nov-2015 |
|
Fixed |
1.00% |
|
1.00% |
u |
|
|
| 01-Sep-2008 |
Fixed |
1.00% |
|
1.00% |
|
|
|
|
| 18-Jul-2007 |
|
|
1.00% |
|
Fixed |
1.00% |
|
|
| 15-Jul-2006 |
|
Fixed |
|
|
1.00% |
1.00% |
|
|
| 05-May-2005 |
|
|
Fixed |
1.00% |
1.00% |
|
|
|
| 85421090 |
Other |
01-Sep-2008 |
|
1.00% |
1.00% |
u |
|
Fixed |
|
|
| 18-Jul-2007 |
|
Fixed |
|
1.00% |
u |
1.00% |
|
|
| 15-Jul-2006 |
|
1.00% |
Fixed |
|
1.00% |
u |
|
|
| 05-May-2005 |
u |
1.00% |
Fixed |
|
|
1.00% |
|
|
| 85426000 |
Hybrid integrated circuits |
01-Sep-2008 |
|
1.00% |
1.00% |
u |
|
Fixed |
|
|
| 18-Jul-2007 |
|
|
1.00% |
Fixed |
u |
1.00% |
|
|
| 15-Jul-2006 |
u |
1.00% |
Fixed |
1.00% |
|
|
|
|
| 05-May-2005 |
1.00% |
1.00% |
|
Fixed |
u |
|
|
|
| 85429000 |
Electronic integrated circuits: Parts |
15-Nov-2016 |
Fixed |
1.00% |
|
1.00% |
|
kg. |
|
|
| 23-Nov-2015 |
|
kg. |
|
1.00% |
1.00% |
Fixed |
|
|
| 01-Sep-2008 |
1.00% |
Fixed |
1.00% |
|
Kg |
|
|
|
| 18-Jul-2007 |
Kg |
Fixed |
1.00% |
1.00% |
|
|
|
|
| 15-Jul-2006 |
1.00% |
|
1.00% |
Kg |
Fixed |
|
|
|
| 05-May-2005 |
|
Fixed |
|
1.00% |
Kg |
1.00% |
|
|
| 85422100 |
Digital |
01-Sep-2008 |
1.00% |
|
|
u |
Fixed |
1.00% |
|
|
| 18-Jul-2007 |
1.00% |
Fixed |
1.00% |
|
|
u |
|
|
| 15-Jul-2006 |
1.00% |
|
|
1.00% |
u |
Fixed |
|
|
| 05-May-2005 |
Fixed |
1.00% |
|
|
1.00% |
u |
|
|
| 85423200 |
Electronic integrated circuits: Memories |
15-Nov-2016 |
Fixed |
u |
|
1.00% |
1.00% |
|
|
|
| 23-Nov-2015 |
u |
|
Fixed |
1.00% |
|
1.00% |
|
|
| 01-Sep-2008 |
1.00% |
1.00% |
|
|
u |
Fixed |
|
|
| 18-Jul-2007 |
1.00% |
u |
Fixed |
|
|
1.00% |
|
|
| 15-Jul-2006 |
|
1.00% |
1.00% |
u |
|
Fixed |
|
|
| 05-May-2005 |
|
u |
Fixed |
|
1.00% |
1.00% |
|
|
| 85423300 |
Electronic integrated circuits: Amplifiers |
15-Nov-2016 |
|
|
1.00% |
1.00% |
u |
Fixed |
|
|
| 23-Nov-2015 |
1.00% |
u |
|
Fixed |
|
1.00% |
|
|
| 01-Sep-2008 |
1.00% |
u |
Fixed |
|
|
1.00% |
|
|
| 18-Jul-2007 |
|
Fixed |
1.00% |
|
1.00% |
u |
|
|
| 15-Jul-2006 |
|
|
u |
Fixed |
1.00% |
1.00% |
|
|
| 05-May-2005 |
|
|
1.00% |
Fixed |
1.00% |
u |
|
|