| 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 94 - 96 ) - Section XX-Miscellaneous Manufactured Articles
|
|
| 95 |
Chapter 95: Toys, Games and Sports Requisites; Parts and Accessories thereof |
|
| 9503 |
Tricycles, Scooters, Pedal Cars And Similar Wheeled Toys; Dolls' Carriages; Dolls; Other Toys; Reduced-size ("scale") Models And Similar Recreational Models, Working Or Not; Puzzles Of Allkinds |
|
| 950349 |
Other :
|
01-Sep-2008 |
|
|
Not Mentioned in NTF |
|
|
|
|
|
| 01-Apr-2007 |
|
|
|
|
Not Mentioned in NTF |
|
|
|
| 15-Jul-2006 |
Fixed |
1.00% |
|
2.10% |
|
|
|
|
| 05-May-2005 |
|
1.00% |
|
|
2.00% |
Fixed |
|
|
| 950350 |
Toy musical instruments and apparatus:
|
01-Sep-2008 |
|
|
|
|
|
Not Mentioned in NTF |
|
|
| 01-Apr-2007 |
|
|
|
|
Not Mentioned in NTF |
|
|
|
| 15-Jul-2006 |
|
|
Fixed |
|
1.00% |
2.10% |
|
|
| 05-May-2005 |
Fixed |
|
|
1.00% |
|
2.00% |
|
|
| 950370 |
Other toys, put up in sets or outfits : |
01-Sep-2008 |
|
Not Mentioned in NTF |
|
|
|
|
|
|
| 01-Apr-2007 |
|
|
Not Mentioned in NTF |
|
|
|
|
|
| 15-Jul-2006 |
|
2.10% |
1.00% |
|
|
Fixed |
|
|
| 05-May-2005 |
Fixed |
1.00% |
|
2.00% |
|
|
|
|
| 950300 |
Tricycles, scooters, pedal cars and similar wheeled toys; doll' carriages; dolls; other toys; reduce |
01-Sep-2008 |
|
|
|
Not Mentioned in NTF |
|
|
|
|
| 01-Apr-2007 |
|
|
|
|
|
Not Mentioned in NTF |
|
|
| 15-Jul-2006 |
|
2.10% |
Fixed |
|
1.00% |
|
|
|
| 05-May-2005 |
2.00% |
|
|
|
1.00% |
Fixed |
|
|
| 950380 |
Other toys and models, incorporating a motor: |
01-Sep-2008 |
|
|
|
Not Mentioned in NTF |
|
|
|
|
| 01-Apr-2007 |
|
|
|
|
Not Mentioned in NTF |
|
|
|
| 15-Jul-2006 |
1.00% |
2.10% |
|
Fixed |
|
|
|
|
| 05-May-2005 |
|
Fixed |
1.00% |
|
2.00% |
|
|
|
| 950302 |
Plastic rounder bat |
15-Nov-2016 |
2.8 |
12 |
Piece |
Fixed |
1.50% |
6.50% |
|
|
| 23-Nov-2015 |
7.00% |
Fixed |
9.5 |
1.90% |
Piece |
2.6 |
|
|
| 21-Sep-2013 |
5.20% |
1.70% |
piece |
3.4 |
Fixed |
10.4 |
|
|
| 10-Oct-2012 |
5.5%
|
2%
|
Fixed |
18 |
piece
|
6.5 |
|
|
| 22-Sep-2011 |
15 |
piece |
1.00% |
Fixed |
2.7 |
5.50% |
|
|
| 20-Sep-2010 |
15.00 |
5.90% |
piece |
15.00 |
Fixed |
5.90% |
|
|
| 01-Sep-2008 |
15.00 |
7.00% |
piece |
Fixed |
6.50% |
14.00 |
|
|
| 01-Apr-2007 |
9.40 |
Piece |
Fixed |
10.00 |
8.00% |
7.50% |
|
|
| 950301 |
Cricket bats made of plastic |
15-Nov-2016 |
1.50% |
6.6 |
5.70% |
Piece |
25 |
Fixed |
|
|
| 23-Nov-2015 |
Piece |
17.1 |
5.70% |
Fixed |
1.90% |
5.7 |
|
|
| 21-Sep-2013 |
piece |
14.5 |
Fixed |
1.70% |
4.7 |
5.20% |
|
|
| 10-Oct-2012 |
piece
|
18 |
Fixed |
2%
|
5.5%
|
6.5 |
|
|
| 22-Sep-2011 |
5.50% |
15 |
2.7 |
Fixed |
1.00% |
piece |
|
|
| 20-Sep-2010 |
5.90% |
Fixed |
5.90% |
15.00 |
piece |
15.00 |
|
|
| 01-Sep-2008 |
15.00 |
6.50% |
piece |
14.00 |
Fixed |
7.00% |
|
|
| 01-Apr-2007 |
8.00% |
26.30 |
28.00 |
Piece |
7.50% |
Fixed |
|
|
| 950399 |
Other |
15-Nov-2016 |
48 |
Kg |
Fixed |
1.50% |
8.00% |
9 |
|
|
| 23-Nov-2015 |
10 |
Fixed |
Kg |
30 |
1.90% |
5.70% |
|
|
| 21-Sep-2013 |
Kg |
26.9 |
9.7 |
Fixed |
1.70% |
4.70% |
|
|
| 10-Oct-2012 |
Kg
|
28.6 |
Fixed |
2%
|
11.4 |
5%
|
|
|
| 22-Sep-2011 |
4.8 |
20 |
4.20% |
Kg |
Fixed |
1.00% |
|
|
| 20-Sep-2010 |
31.50 |
Kg |
Fixed |
4.60% |
4.60% |
31.50 |
|
|
| 01-Sep-2008 |
5.40% |
Kg |
Fixed |
5.40% |
31.50 |
31.50 |
|
|
| 01-Apr-2007 |
Kg |
6.00% |
35.00 |
Fixed |
6.00% |
35.00 |
|
|
| 950303 |
Cricket set made of plastic consisting of two bats, two balls, two bases and six stumps in a nylon c |
15-Nov-2016 |
Fixed |
29.1 |
1.50% |
130 |
1 Set |
6.70% |
|
|
| 23-Nov-2015 |
Fixed |
1.90% |
1 Set |
6.20% |
23.6 |
77 |
|
|
| 21-Sep-2013 |
piece |
Fixed |
5.20% |
71.5 |
23.4 |
1.70% |
|
|
| 10-Oct-2012 |
Fixed |
2%
|
34.9 |
piece
|
5.5%
|
96 |
|
|
| 22-Sep-2011 |
piece |
14.5 |
5.50% |
Fixed |
1.00% |
80 |
|
|
| 20-Sep-2010 |
5.90% |
80.00 |
5.90% |
piece |
80.00 |
Fixed |
|
|
| 01-Sep-2008 |
6.50% |
Fixed |
7.00% |
80.00 |
piece |
74.30 |
|
|
| 01-Apr-2007 |
51.00 |
7.50% |
Piece |
Fixed |
47.8 |
8.00% |
|
|
| 950304 |
Soft Stuffed Toys made of
Pile Fabric
|
25-Jan-2014 |
Fixed |
4%
|
4.70%
|
26.9 |
Kg
|
9.7 |
|
|
| 21-Sep-2013 |
|
|
Fixed |
|
1.70% |
1.70% |
|
|
| 10-Oct-2012 |
24 |
Kg
|
Fixed |
24 |
4%
|
4%
|
|
|
| 22-Sep-2011 |
Fixed |
5.00% |
5.00% |
25 |
Kg |
25 |
|
|
| 950305 |
PVC inflatable Toys
|
25-Jan-2014 |
4.70% |
4.4%
|
9.7 |
26.9 |
Kg
|
Fixed |
|
|
| 21-Sep-2013 |
|
1.70% |
|
1.70% |
|
Fixed |
|
|
| 10-Oct-2012 |
Fixed |
19.2 |
4.4%
|
19.2 |
Kg
|
4.4%
|
|
|
| 22-Sep-2011 |
20 |
5.50% |
Kg |
5.50% |
Fixed |
20 |
|
|
| 950360 |
Puzzles: |
01-Sep-2008 |
|
|
|
|
|
Not Mentioned in NTF |
|
|
| 01-Apr-2007 |
Not Mentioned in NTF |
|
|
|
|
|
|
|
| 15-Jul-2006 |
|
2.10% |
1.00% |
|
Fixed |
|
|
|
| 05-May-2005 |
|
1.00% |
Fixed |
|
2.00% |
|
|
|
| 950390 |
Other: |
01-Sep-2008 |
Not Mentioned in NTF |
|
|
|
|
|
|
|
| 01-Apr-2007 |
Not Mentioned in NTF |
|
|
|
|
|
|
|
| 15-Jul-2006 |
|
|
1.00% |
Fixed |
2.10% |
|
|
|
| 05-May-2005 |
2.00% |
|
Fixed |
|
1.00% |
|
|
|
| 95039010 |
Toy weapons |
01-Sep-2008 |
|
|
|
|
u |
Not Mentioned in NTF |
|
|
| 01-Apr-2007 |
u |
|
Not Mentioned in NTF |
|
|
|
|
|
| 15-Jul-2006 |
2.10% |
u |
Fixed |
|
|
1.00% |
|
|
| 05-May-2005 |
2.00% |
|
|
u |
1.00% |
Fixed |
|
|
| 95038010 |
Toys and models |
01-Sep-2008 |
|
|
u |
|
|
Not Mentioned in NTF |
|
|
| 01-Apr-2007 |
Not Mentioned in NTF |
|
|
|
|
u |
|
|
| 15-Jul-2006 |
|
1.00% |
u |
2.10% |
Fixed |
|
|
|
| 05-May-2005 |
|
1.00% |
Fixed |
2.00% |
|
u |
|
|
| 95039090 |
Parts |
01-Sep-2008 |
|
|
|
Not Mentioned in NTF |
u |
|
|
|
| 01-Apr-2007 |
|
|
|
u |
Not Mentioned in NTF |
|
|
|
| 15-Jul-2006 |
2.10% |
|
u |
|
1.00% |
Fixed |
|
|
| 05-May-2005 |
1.00% |
2.00% |
|
u |
|
Fixed |
|
|
| 95030090 |
Other |
01-Sep-2008 |
|
|
u |
|
Not Mentioned in NTF |
|
|
|
| 01-Apr-2007 |
Not Mentioned in NTF |
u |
|
|
|
|
|
|
| 15-Jul-2006 |
|
|
u |
1.00% |
Fixed |
2.10% |
|
|
| 05-May-2005 |
u |
|
Fixed |
|
2.00% |
1.00% |
|
|
| 95034990 |
Other |
01-Sep-2008 |
|
u |
Not Mentioned in NTF |
|
|
|
|
|
| 01-Apr-2007 |
u |
|
|
Not Mentioned in NTF |
|
|
|
|
| 15-Jul-2006 |
2.10% |
|
u |
Fixed |
1.00% |
|
|
|
| 05-May-2005 |
2.00% |
|
u |
|
1.00% |
Fixed |
|
|
| 95030030 |
Of plastics |
01-Sep-2008 |
u |
|
|
Not Mentioned in NTF |
|
|
|
|
| 01-Apr-2007 |
|
|
|
u |
|
Not Mentioned in NTF |
|
|
| 15-Jul-2006 |
|
1.00% |
2.10% |
u |
Fixed |
|
|
|
| 05-May-2005 |
2.00% |
Fixed |
|
|
u |
1.00% |
|
|
| 95033000 |
Other construction sets and constructional toys - toys representing animals or non-human creatures |
01-Sep-2008 |
|
Not Mentioned in NTF |
|
|
Kg |
|
|
|
| 01-Apr-2007 |
|
Not Mentioned in NTF |
|
|
Kg |
|
|
|
| 15-Jul-2006 |
|
|
Kg |
Fixed |
1.00% |
2.10% |
|
|
| 05-May-2005 |
Fixed |
|
|
1.00% |
Kg |
2.00% |
|
|
| 95039020 |
Other toys |
01-Sep-2008 |
u |
|
Not Mentioned in NTF |
|
|
|
|
|
| 01-Apr-2007 |
Not Mentioned in NTF |
|
|
|
u |
|
|
|
| 15-Jul-2006 |
u |
|
2.10% |
1.00% |
Fixed |
|
|
|
| 05-May-2005 |
|
u |
|
1.00% |
Fixed |
2.00% |
|
|
| 95030020 |
Of metal |
01-Sep-2008 |
|
|
|
|
Not Mentioned in NTF |
Kg |
|
|
| 01-Apr-2007 |
|
|
|
Kg |
|
Not Mentioned in NTF |
|
|
| 15-Jul-2006 |
Fixed |
1.00% |
Kg |
|
|
2.10% |
|
|
| 05-May-2005 |
Kg |
|
2.00% |
Fixed |
|
1.00% |
|
|
| 95035010 |
Instruments and apparatus |
01-Sep-2008 |
u |
Not Mentioned in NTF |
|
|
|
|
|
|
| 01-Apr-2007 |
u |
|
Not Mentioned in NTF |
|
|
|
|
|
| 15-Jul-2006 |
2.10% |
u |
|
Fixed |
1.00% |
|
|
|
| 05-May-2005 |
u |
2.00% |
Fixed |
|
|
1.00% |
|
|
| 95030010 |
Of wood |
01-Sep-2008 |
Not Mentioned in NTF |
|
|
|
|
Kg |
|
|
| 01-Apr-2007 |
|
Kg |
|
|
Not Mentioned in NTF |
|
|
|
| 15-Jul-2006 |
2.10% |
|
Fixed |
Kg |
1.00% |
|
|
|
| 05-May-2005 |
Kg |
2.00% |
|
1.00% |
Fixed |
|
|
|
| 95034910 |
Of wood |
01-Sep-2008 |
|
u |
Not Mentioned in NTF |
|
|
|
|
|
| 01-Apr-2007 |
|
Not Mentioned in NTF |
u |
|
|
|
|
|
| 15-Jul-2006 |
2.10% |
Fixed |
|
1.00% |
|
u |
|
|
| 05-May-2005 |
2.00% |
|
u |
|
Fixed |
1.00% |
|
|
| 95035090 |
Parts |
01-Sep-2008 |
|
Not Mentioned in NTF |
|
|
|
u |
|
|
| 01-Apr-2007 |
|
u |
|
|
|
Not Mentioned in NTF |
|
|
| 15-Jul-2006 |
u |
2.10% |
Fixed |
|
|
1.00% |
|
|
| 05-May-2005 |
Fixed |
2.00% |
1.00% |
|
|
u |
|
|
| 95036010 |
Of wood |
01-Sep-2008 |
u |
Not Mentioned in NTF |
|
|
|
|
|
|
| 01-Apr-2007 |
|
|
u |
|
Not Mentioned in NTF |
|
|
|
| 15-Jul-2006 |
2.10% |
Fixed |
1.00% |
|
|
u |
|
|
| 05-May-2005 |
1.00% |
|
u |
2.00% |
Fixed |
|
|
|
| 95036090 |
Other |
01-Sep-2008 |
|
u |
|
Not Mentioned in NTF |
|
|
|
|
| 01-Apr-2007 |
|
|
u |
Not Mentioned in NTF |
|
|
|
|
| 15-Jul-2006 |
Fixed |
2.10% |
1.00% |
|
u |
|
|
|
| 05-May-2005 |
2.00% |
|
u |
|
Fixed |
1.00% |
|
|
| 95032000 |
Reduced-size ( scale ) model assembly kits, whether or not working models, excluding those of sub-he |
01-Sep-2008 |
|
|
Kg |
Not Mentioned in NTF |
|
|
|
|
| 01-Apr-2007 |
|
|
Kg |
|
Not Mentioned in NTF |
|
|
|
| 15-Jul-2006 |
Fixed |
|
|
1.00% |
2.10% |
Kg |
|
|
| 05-May-2005 |
2.00% |
Kg |
|
|
Fixed |
1.00% |
|
|
| 95031000 |
Electric trains, including tracks, signals and other accessories therefor |
01-Sep-2008 |
|
|
|
|
Kg |
Not Mentioned in NTF |
|
|
| 01-Apr-2007 |
|
Kg |
|
Not Mentioned in NTF |
|
|
|
|
| 15-Jul-2006 |
|
Fixed |
|
2.10% |
1.00% |
Kg |
|
|
| 05-May-2005 |
|
Fixed |
2.00% |
|
1.00% |
Kg |
|
|
| 95034920 |
Of metal |
01-Sep-2008 |
|
|
u |
Not Mentioned in NTF |
|
|
|
|
| 01-Apr-2007 |
|
|
Not Mentioned in NTF |
|
|
u |
|
|
| 15-Jul-2006 |
|
Fixed |
1.00% |
|
2.10% |
u |
|
|
| 05-May-2005 |
1.00% |
|
u |
|
Fixed |
2.00% |
|
|
| 95038090 |
Parts |
01-Sep-2008 |
u |
Not Mentioned in NTF |
|
|
|
|
|
|
| 01-Apr-2007 |
|
u |
Not Mentioned in NTF |
|
|
|
|
|
| 15-Jul-2006 |
|
u |
|
2.10% |
Fixed |
1.00% |
|
|
| 05-May-2005 |
u |
|
2.00% |
Fixed |
1.00% |
|
|
|
| 95037010 |
Of plastics |
01-Sep-2008 |
|
u |
|
Not Mentioned in NTF |
|
|
|
|
| 01-Apr-2007 |
|
|
u |
Not Mentioned in NTF |
|
|
|
|
| 15-Jul-2006 |
|
u |
2.10% |
1.00% |
|
Fixed |
|
|
| 05-May-2005 |
u |
|
1.00% |
Fixed |
2.00% |
|
|
|
| 95037090 |
Other |
01-Sep-2008 |
|
|
|
|
Not Mentioned in NTF |
u |
|
|
| 01-Apr-2007 |
|
|
|
|
Not Mentioned in NTF |
u |
|
|
| 15-Jul-2006 |
1.00% |
|
Fixed |
2.10% |
|
u |
|
|
| 05-May-2005 |
|
u |
|
2.00% |
Fixed |
1.00% |
|
|
| 95034930 |
Of plastics |
01-Sep-2008 |
|
|
u |
|
Not Mentioned in NTF |
|
|
|
| 01-Apr-2007 |
|
|
u |
Not Mentioned in NTF |
|
|
|
|
| 15-Jul-2006 |
u |
1.00% |
Fixed |
2.10% |
|
|
|
|
| 05-May-2005 |
1.00% |
2.00% |
|
|
u |
Fixed |
|
|
| 95034100 |
Stuffed |
01-Sep-2008 |
|
u |
Not Mentioned in NTF |
|
|
|
|
|
| 01-Apr-2007 |
|
|
|
u |
Not Mentioned in NTF |
|
|
|
| 15-Jul-2006 |
u |
1.00% |
Fixed |
2.10% |
|
|
|
|
| 05-May-2005 |
1.00% |
2.00% |
|
Fixed |
u |
|
|
|