| 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 41 - 43 ) - Section VIII-Raw Hides and Skins, Leather, Furskins and Articles thereof; saddlery and Harness; travel goods, Handbags and similar Containers; Articles of animal gut (other than silk-worm Gut)
|
|
| 42 |
Chapter 42: Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut) |
|
| 4205 |
Other articles of leather or of composition leather |
|
| 420500 |
Other articles of leather or of composition leather:
|
01-Sep-2008 |
|
|
|
|
|
Not Mentioned in NTF |
|
|
| 01-Apr-2007 |
|
|
|
Not Mentioned in NTF |
|
|
|
|
| 15-Jul-2006 |
|
|
|
|
|
Not Mentioned in NTF |
|
|
| 05-May-2005 |
|
|
|
Not Mentioned in NTF |
|
|
|
|
| 420503 |
Mats/carpets of leather/ composition leather or of leather in combination with other materials
|
15-Nov-2016 |
1.20% |
6.00% |
200 |
Sq. Mtrs. |
Fixed |
40 |
|
|
| 23-Nov-2015 |
1.30% |
Sq. Mtrs. |
5.00% |
180 |
46.8 |
Fixed |
|
|
| 420599 |
Other articles of leather/ composition leather or of leather in combination with other materials (in |
15-Nov-2016 |
1.20% |
100 |
6.00% |
20 |
Kg |
Fixed |
|
|
| 23-Nov-2015 |
25.5 |
98 |
Kg |
1.30% |
Fixed |
5.00% |
|
|
| 420501 |
Leather sofa cover |
15-Nov-2016 |
Sq. ft. |
17 |
7.50% |
1.20% |
2.7 |
Fixed |
|
|
| 23-Nov-2015 |
7.50% |
Sq. ft. |
Fixed |
1.30% |
17 |
2.9 |
|
|
| 21-Sep-2013 |
Fixed |
3.9 |
17.3 |
1.70% |
Per sq.ft. |
7.60% |
|
|
| 10-Oct-2012 |
18 |
Per sq. ft
|
2%
|
Fixed |
7.9%
|
4.6 |
|
|
| 22-Sep-2011 |
7.90% |
3% |
5.7 |
Fixed |
15 |
Per sq. ft |
|
|
| 20-Sep-2010 |
15.00 |
Fixed |
Per sq. ft |
|
1.00% |
8.20% |
|
|
| 01-Sep-2008 |
9.50% |
Fixed |
2.00% |
585.00 |
Per piece |
120.00 |
|
|
| 01-Apr-2007 |
2.20% |
135.00 |
Fixed |
Per piece |
700.00 |
11.40% |
|
|
| 15-Jul-2006 |
2.20% |
600.00 |
Per piece |
9.50% |
139.00 |
Fixed |
|
|
| 420502 |
Other upholstery including automobile upholstery |
15-Nov-2016 |
1.20% |
17 |
Fixed |
7.50% |
Sq. ft. |
2.7 |
|
|
| 23-Nov-2015 |
7.50% |
Sq. ft. |
Fixed |
2.9 |
1.30% |
17 |
|
|
| 21-Sep-2013 |
Fixed |
1.70% |
7.60% |
3.9 |
Per sq.ft. |
17.3 |
|
|
| 10-Oct-2012 |
2%
|
4.6 |
18 |
Per sq. ft
|
7.9%
|
Fixed |
|
|
| 22-Sep-2011 |
Fixed |
3% |
7.90% |
15 |
Per sq. ft |
5.7 |
|
|
| 20-Sep-2010 |
Per sq. ft |
|
8.20% |
Fixed |
15.00 |
1.00% |
|
|
| 01-Sep-2008 |
585.00 |
Fixed |
2.00% |
120.00 |
Per piece |
9.50% |
|
|
| 01-Apr-2007 |
700.00 |
Per piece |
Fixed |
2.20% |
11.40% |
135.00 |
|
|
| 15-Jul-2006 |
139.00 |
Per piece |
600.00 |
Fixed |
2.20% |
9.50% |
|
|
| 42050301 |
Leather woven mesh /mats /panels/carpets in rolls or sheets |
21-Sep-2013 |
|
Fixed |
1.70% |
|
2.70% |
|
|
|
| 10-Oct-2012 |
|
Fixed |
|
2%
|
3%
|
|
|
|
| 22-Sep-2011 |
1% |
|
|
|
Fixed |
3.00% |
|
|
| 20-Sep-2010 |
|
3.00% |
Fixed |
1.00% |
|
|
|
|
| 01-Sep-2008 |
4.10% |
|
|
|
Fixed |
1.00% |
|
|
| 01-Apr-2007 |
1.00% |
4.50% |
|
|
Fixed |
|
|
|
| 15-Jul-2006 |
Fixed |
3.50% |
|
1.00% |
|
|
|
|
| 42050302 |
Leather woven belts/braids/ strips/laces/cords in rolls or cut pieces |
21-Sep-2013 |
2.70% |
|
|
|
Fixed |
1.70% |
|
|
| 10-Oct-2012 |
Fixed |
|
3%
|
|
2%
|
|
|
|
| 22-Sep-2011 |
3.00% |
Fixed |
|
1% |
|
|
|
|
| 20-Sep-2010 |
|
3.00% |
|
|
Fixed |
1.00% |
|
|
| 01-Sep-2008 |
|
Fixed |
|
|
1.00% |
4.10% |
|
|
| 01-Apr-2007 |
4.50% |
|
|
|
Fixed |
1.00% |
|
|
| 15-Jul-2006 |
|
Fixed |
1.00% |
3.50% |
|
|
|
|
| 42050303 |
Dog Chew |
21-Sep-2013 |
|
|
1.70% |
1.70% |
|
Fixed |
|
|
| 10-Oct-2012 |
|
Fixed |
2%
|
|
|
2%
|
|
|
| 22-Sep-2011 |
|
|
Fixed |
1% |
2.00% |
|
|
|
| 20-Sep-2010 |
Fixed |
2.20% |
|
|
|
1.00% |
|
|
| 01-Sep-2008 |
|
|
Fixed |
1.00% |
|
2.60% |
|
|
| 01-Apr-2007 |
|
1.00% |
Fixed |
2.80% |
|
|
|
|
| 15-Jul-2006 |
|
1.00% |
|
Fixed |
|
2.00% |
|
|
| 42050304 |
Other articles of leather/ composition leather |
21-Sep-2013 |
|
|
1.70% |
|
Fixed |
1.70% |
|
|
| 10-Oct-2012 |
|
Fixed |
|
2%
|
|
2%
|
|
|
| 22-Sep-2011 |
|
2.00% |
|
|
Fixed |
1% |
|
|
| 20-Sep-2010 |
|
|
Fixed |
1.00% |
2.10% |
|
|
|
| 01-Sep-2008 |
1.00% |
|
|
2.10% |
Fixed |
|
|
|
| 01-Apr-2007 |
|
|
1.00% |
Fixed |
2.30% |
|
|
|
| 15-Jul-2006 |
|
1 % |
|
Fixed |
|
2.00% |
|
|
| 42050305 |
Other articles made of leather in combination with other materials |
21-Sep-2013 |
|
Fixed |
|
1.70% |
1.70% |
|
|
|
| 10-Oct-2012 |
|
2%
|
|
|
2%
|
Fixed |
|
|
| 22-Sep-2011 |
Fixed |
2.00% |
1% |
|
|
|
|
|
| 20-Sep-2010 |
Fixed |
|
|
1.00% |
2.10% |
|
|
|
| 01-Sep-2008 |
|
2.10% |
Fixed |
1.00% |
|
|
|
|
| 01-Apr-2007 |
1.00% |
Fixed |
2.30% |
|
|
|
|
|
| 15-Jul-2006 |
|
Fixed |
|
1 % |
2.00% |
|
|
|
| 42050011 |
Welt |
01-Sep-2008 |
|
|
Kg |
Not Mentioned in NTF |
|
|
|
|
| 01-Apr-2007 |
|
|
|
Kg |
|
Not Mentioned in NTF |
|
|
| 15-Jul-2006 |
Not Mentioned in NTF |
|
|
|
|
Kg |
|
|
| 05-May-2005 |
|
|
Kg |
|
Not Mentioned in NTF |
|
|
|
| 42050090 |
Other |
01-Sep-2008 |
Kg |
|
|
Not Mentioned in NTF |
|
|
|
|
| 01-Apr-2007 |
Not Mentioned in NTF |
Kg |
|
|
|
|
|
|
| 15-Jul-2006 |
|
Not Mentioned in NTF |
|
|
|
Kg |
|
|
| 05-May-2005 |
|
Not Mentioned in NTF |
Kg |
|
|
|
|
|
| 42050019 |
Other |
01-Sep-2008 |
|
|
Kg |
Not Mentioned in NTF |
|
|
|
|
| 01-Apr-2007 |
|
Kg |
|
Not Mentioned in NTF |
|
|
|
|
| 15-Jul-2006 |
|
Kg |
|
Not Mentioned in NTF |
|
|
|
|
| 05-May-2005 |
|
|
Kg |
|
Not Mentioned in NTF |
|
|
|
| 42050020 |
Leather sofa cover |
01-Sep-2008 |
|
|
Kg |
|
|
Not Mentioned in NTF |
|
|
| 01-Apr-2007 |
|
|
Kg |
|
Not Mentioned in NTF |
|
|
|
| 15-Jul-2006 |
Kg |
|
Not Mentioned in NTF |
|
|
|
|
|
| 05-May-2005 |
|
Kg |
|
|
Not Mentioned in NTF |
|
|
|