| 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 16 -24 ) - Section IV-Prepared Foodstuffs; Beverages, Spirits and Vinegar; Tobacco and Manufactured Tabacco substitutes
|
|
| 24 |
Chapter 24: Tobacco and Manufactured Tobacco Substitutes |
|
| 2402 |
Cigars, Cheroots, Cigarillos And Cigarettes, Of Tobacco Or Of Tobacco Substitutes |
|
| 240210 |
Cigars, cheroots and cigarillos, containing tobacc
|
01-Sep-2008 |
|
|
Not Mentioned in NTF |
|
|
|
|
|
| 18-Jul-2007 |
Not Mentioned in NTF |
|
|
|
|
|
|
|
| 15-Jul-2006 |
|
Not Mentioned in NTF |
|
|
|
|
|
|
| 05-May-2005 |
Not Mentioned in NTF |
|
|
|
|
|
|
|
| 240220 |
Cigarettes, containing tobacco :
|
01-Sep-2008 |
|
|
Not Mentioned in NTF |
|
|
|
|
|
| 18-Jul-2007 |
|
|
|
Not Mentioned in NTF |
|
|
|
|
| 15-Jul-2006 |
|
|
|
Not Mentioned in NTF |
|
|
|
|
| 05-May-2005 |
|
|
|
Not Mentioned in NTF |
|
|
|
|
| 240290 |
Other: |
01-Sep-2008 |
|
|
|
|
|
Not Mentioned in NTF |
|
|
| 18-Jul-2007 |
|
Not Mentioned in NTF |
|
|
|
|
|
|
| 15-Jul-2006 |
|
|
Not Mentioned in NTF |
|
|
|
|
|
| 05-May-2005 |
Not Mentioned in NTF |
|
|
|
|
|
|
|
| 24029010 |
Cigarettes of tobacco substitutes |
01-Sep-2008 |
|
|
Tu |
|
|
Not Mentioned in NTF |
|
|
| 18-Jul-2007 |
Tu |
Not Mentioned in NTF |
|
|
|
|
|
|
| 15-Jul-2006 |
Tu |
|
|
Not Mentioned in NTF |
|
|
|
|
| 05-May-2005 |
|
|
|
Tu |
|
Not Mentioned in NTF |
|
|
| 24029020 |
Cigarillos of tobacco substitutes |
01-Sep-2008 |
|
|
Tu |
Not Mentioned in NTF |
|
|
|
|
| 18-Jul-2007 |
|
|
|
Tu |
Not Mentioned in NTF |
|
|
|
| 15-Jul-2006 |
|
Not Mentioned in NTF |
|
|
|
Tu |
|
|
| 05-May-2005 |
|
|
|
Tu |
|
Not Mentioned in NTF |
|
|
| 24029090 |
Other |
01-Sep-2008 |
Not Mentioned in NTF |
|
|
Tu |
|
|
|
|
| 18-Jul-2007 |
Tu |
|
Not Mentioned in NTF |
|
|
|
|
|
| 15-Jul-2006 |
|
|
Tu |
|
Not Mentioned in NTF |
|
|
|
| 05-May-2005 |
|
|
Tu |
|
Not Mentioned in NTF |
|
|
|
| 24022000 |
Cigarettes Packed in consumer packs |
15-Nov-2016 |
1.00% |
Fixed |
0.15% |
|
200 sticks |
|
|
|
| 23-Nov-2015 |
200 sticks |
|
1.00% |
Fixed |
1.00% |
|
|
|
| 21-Sep-2013 |
Fixed |
|
|
1.90% |
1.00% |
200 sticks |
|
|
| 22-Sep-2011 |
12 |
18 |
4.50% |
200 Sticks Nos. |
Fixed |
3.00% |
|
|
| 20-Sep-2010 |
1.00% |
18 |
4.50% |
200 Sticks Nos. |
Fixed |
12 |
|
|
| 01-Sep-2008 |
8.70 |
6.00% |
0.70% |
Fixed |
76.00 |
1000 Nos. |
|
|
| 01-Apr-2007 |
Fixed |
1000 No |
0.7% |
6.8% |
8.70 |
84.30 |
|
|
| 15-Jul-2006 |
8.70 |
Fixed |
1000 Nos. |
0.70% |
76. 90 |
6.20% |
|
|
| 24022099 |
Others |
15-Nov-2016 |
1.00% |
|
|
|
Fixed |
0.15% |
|
|
| 23-Nov-2015 |
|
Fixed |
0.15% |
|
1.00% |
|
|
|
| 21-Sep-2013 |
0.30% |
Fixed |
|
1.00% |
|
|
|
|
| 24022010 |
Other than filter cigarettes, of length not exceed |
01-Sep-2008 |
|
|
Tu |
|
|
Not Mentioned in NTF |
|
|
| 18-Jul-2007 |
|
|
Tu |
Not Mentioned in NTF |
|
|
|
|
| 15-Jul-2006 |
|
|
|
Tu |
|
Not Mentioned in NTF |
|
|
| 05-May-2005 |
|
|
|
Tu |
|
Not Mentioned in NTF |
|
|
| 24022020 |
Other than filter cigarettes, of length exceeding |
01-Sep-2008 |
|
|
Tu |
Not Mentioned in NTF |
|
|
|
|
| 18-Jul-2007 |
|
|
|
|
Tu |
Not Mentioned in NTF |
|
|
| 15-Jul-2006 |
Tu |
|
Not Mentioned in NTF |
|
|
|
|
|
| 05-May-2005 |
Not Mentioned in NTF |
|
|
|
Tu |
|
|
|
| 24022030 |
Filter cigarettes of length (including the length of the filter, the length of filter being 11 milli |
01-Sep-2008 |
|
|
Not Mentioned in NTF |
|
|
Tu |
|
|
| 18-Jul-2007 |
|
Tu |
|
Not Mentioned in NTF |
|
|
|
|
| 15-Jul-2006 |
|
Not Mentioned in NTF |
|
|
|
Tu |
|
|
| 05-May-2005 |
|
|
Not Mentioned in NTF |
|
Tu |
|
|
|
| 24022040 |
Filter cigarettes of length (including the length of the filter, the length of the filter being 11 m |
01-Sep-2008 |
Tu |
|
Not Mentioned in NTF |
|
|
|
|
|
| 18-Jul-2007 |
|
|
Tu |
|
|
Not Mentioned in NTF |
|
|
| 15-Jul-2006 |
Not Mentioned in NTF |
|
|
|
|
Tu |
|
|
| 05-May-2005 |
|
|
|
Not Mentioned in NTF |
Tu |
|
|
|
| 24022050 |
Filter cigarettes of length (including the length of the filter, the length of filter being 11 milli |
01-Sep-2008 |
|
Tu |
|
Not Mentioned in NTF |
|
|
|
|
| 18-Jul-2007 |
Tu |
|
|
Not Mentioned in NTF |
|
|
|
|
| 15-Jul-2006 |
Not Mentioned in NTF |
Tu |
|
|
|
|
|
|
| 05-May-2005 |
Tu |
Not Mentioned in NTF |
|
|
|
|
|
|
| 24022090 |
Other |
01-Sep-2008 |
Not Mentioned in NTF |
Tu |
|
|
|
|
|
|
| 18-Jul-2007 |
Not Mentioned in NTF |
|
|
|
Tu |
|
|
|
| 15-Jul-2006 |
|
|
|
Not Mentioned in NTF |
|
Tu |
|
|
| 05-May-2005 |
|
|
Tu |
Not Mentioned in NTF |
|
|
|
|
| 24021010 |
Cigar and cheroots |
01-Sep-2008 |
|
|
Tu |
|
Not Mentioned in NTF |
|
|
|
| 18-Jul-2007 |
|
|
|
|
Tu |
Not Mentioned in NTF |
|
|
| 15-Jul-2006 |
|
Not Mentioned in NTF |
Tu |
|
|
|
|
|
| 05-May-2005 |
|
Tu |
Not Mentioned in NTF |
|
|
|
|
|
| 24021020 |
Cigarillos |
01-Sep-2008 |
|
|
|
Tu |
|
Not Mentioned in NTF |
|
|
| 18-Jul-2007 |
|
Tu |
|
|
Not Mentioned in NTF |
|
|
|
| 15-Jul-2006 |
Tu |
|
|
|
Not Mentioned in NTF |
|
|
|
| 05-May-2005 |
|
|
|
Tu |
Not Mentioned in NTF |
|
|
|