| 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 72 -83 ) - Section XV-Base Metals and Articles of Base Metal
|
|
| 76 |
Chapter 76: Aluminium and Articles thereof |
|
| 7607 |
Aluminium Foil (whether Or Not Printed Or Backed With Paper, Paperboard, Plastics Or Similar Backing Materials) Of A Thickness (excluding Any Backing) Not Exceeding 0.2 Mm - Not Backed : |
|
| 760720 |
Backed:
|
01-Sep-2008 |
|
|
1.00% |
Fixed |
|
1.00% |
|
|
| 18-Jul-2007 |
|
1.00% |
1.00% |
|
|
Fixed |
|
|
| 15-Jul-2006 |
1.00% |
|
|
Fixed |
|
1.00% |
|
|
| 05-May-2005 |
|
|
1.00% |
Fixed |
1.00% |
|
|
|
| 760711 |
Rolled but not further worked:
|
01-Sep-2008 |
|
|
|
Fixed |
1.00% |
1.00% |
|
|
| 18-Jul-2007 |
Fixed |
1.00% |
|
|
1.00% |
|
|
|
| 15-Jul-2006 |
Fixed |
1.00% |
1.00% |
|
|
|
|
|
| 05-May-2005 |
1.00% |
Fixed |
|
1.00% |
|
|
|
|
| 760719 |
Other: |
01-Sep-2008 |
|
1.00% |
Fixed |
|
1.00% |
|
|
|
| 18-Jul-2007 |
|
Fixed |
|
1.00% |
|
1.00% |
|
|
| 15-Jul-2006 |
1.00% |
|
1.00% |
|
Fixed |
|
|
|
| 05-May-2005 |
|
1.00% |
|
|
1.00% |
Fixed |
|
|
| 760701 |
Aluminium Foil Commercial Grade Embosed Cut of Shape, Performed Coated Printed for other Reinforcing |
21-Sep-2013 |
1.90% |
|
Fixed |
|
1.90% |
|
|
|
| 10-Oct-2012 |
Fixed |
|
2.4%
|
2.4%
|
|
|
|
|
| 22-Sep-2011 |
|
3.00% |
|
|
3.00% |
Fixed |
|
|
| 760702 |
Aluminium Foil Paper backed |
21-Sep-2013 |
20 |
Kg |
Fixed |
2.60% |
20 |
2.60% |
|
|
| 10-Oct-2012 |
3.2%
|
3.2%
|
|
|
Fixed |
|
|
|
| 22-Sep-2011 |
Fixed |
|
|
4.00% |
4.00% |
|
|
|
| 760703 |
Aluminium Foil Plastic Coated/ Laminated |
21-Sep-2013 |
|
1.90% |
1.90% |
|
|
Fixed |
|
|
| 10-Oct-2012 |
|
Fixed |
|
2.4%
|
|
2.4%
|
|
|
| 22-Sep-2011 |
|
Fixed |
|
3.00% |
3.00% |
|
|
|
| 760704 |
Aluminium Foil ? Synthetic Resin/ Lacquer Coated Printed |
21-Sep-2013 |
1.90% |
Fixed |
1.90% |
|
|
|
|
|
| 10-Oct-2012 |
|
|
|
Fixed |
2.4%
|
2.4%
|
|
|
| 22-Sep-2011 |
3.00% |
|
Fixed |
3.00% |
|
|
|
|
| 760705 |
Aluminium Foil ? Synthetic Resin/ Lacquer Coated |
21-Sep-2013 |
Fixed |
|
1.90% |
|
|
1.90% |
|
|
| 10-Oct-2012 |
|
2.4%
|
|
|
Fixed |
2.4%
|
|
|
| 22-Sep-2011 |
3.00% |
Fixed |
3.00% |
|
|
|
|
|
| 760706 |
Etched or Formed Aluminium Foil |
21-Sep-2013 |
1.70% |
|
1.70% |
|
|
Fixed |
|
|
| 10-Oct-2012 |
|
2%
|
|
Fixed |
2%
|
|
|
|
| 22-Sep-2011 |
|
|
|
2.00% |
Fixed |
2.00% |
|
|
| 760707 |
Printed flexible packaging material of one layer or printed or unprinted adhesive laminated /extrusi |
21-Sep-2013 |
7.9 |
Fixed |
Kg |
7.9 |
3.30% |
3.30% |
|
|
| 10-Oct-2012 |
4.4%
|
Fixed |
4.4%
|
10.6 |
Kg
|
10.6 |
|
|
| 22-Sep-2011 |
11 |
Kg |
5.50% |
Fixed |
11 |
5.50% |
|
|
| 760799 |
Others |
21-Sep-2013 |
Fixed |
|
|
1.70% |
1.70% |
|
|
|
| 10-Oct-2012 |
2%
|
2%
|
|
|
Fixed |
|
|
|
| 22-Sep-2011 |
|
1.00% |
|
|
1.00% |
Fixed |
|
|
| 76071999 |
Other |
15-Nov-2016 |
|
|
|
Fixed |
1.50% |
1.50% |
|
|
| 23-Nov-2015 |
|
1.90% |
1.90% |
Fixed |
|
|
|
|
| 01-Sep-2008 |
|
Fixed |
1.00% |
|
1.00% |
Kg |
|
|
| 18-Jul-2007 |
1.00% |
Fixed |
1.00% |
|
Kg |
|
|
|
| 15-Jul-2006 |
|
1.00% |
|
Kg |
1.00% |
Fixed |
|
|
| 05-May-2005 |
|
Kg |
|
1.00% |
Fixed |
1.00% |
|
|
| 76072010 |
Backed: Ordinarily used for tea chest lining |
15-Nov-2016 |
|
1.50% |
Fixed |
1.50% |
|
|
|
|
| 23-Nov-2015 |
Fixed |
|
1.90% |
|
|
1.90% |
|
|
| 01-Sep-2008 |
Kg |
|
Fixed |
1.00% |
|
1.00% |
|
|
| 18-Jul-2007 |
Kg |
Fixed |
|
1.00% |
1.00% |
|
|
|
| 15-Jul-2006 |
Kg |
1.00% |
Fixed |
|
|
1.00% |
|
|
| 05-May-2005 |
Fixed |
|
1.00% |
1.00% |
Kg |
|
|
|
| 76071993 |
Other: Perforated or cut-to-shape |
15-Nov-2016 |
|
1.50% |
|
|
1.50% |
Fixed |
|
|
| 23-Nov-2015 |
1.90% |
|
Fixed |
|
1.90% |
|
|
|
| 01-Sep-2008 |
Kg |
|
Fixed |
1.00% |
1.00% |
|
|
|
| 18-Jul-2007 |
|
Fixed |
|
1.00% |
Kg |
1.00% |
|
|
| 15-Jul-2006 |
Kg |
|
|
Fixed |
1.00% |
1.00% |
|
|
| 05-May-2005 |
|
|
Kg |
Fixed |
1.00% |
1.00% |
|
|
| 76071991 |
Other: Plain |
15-Nov-2016 |
1.50% |
|
|
|
1.50% |
Fixed |
|
|
| 23-Nov-2015 |
|
Fixed |
1.90% |
|
|
1.90% |
|
|
| 01-Sep-2008 |
|
1.00% |
Kg |
|
Fixed |
1.00% |
|
|
| 18-Jul-2007 |
|
Kg |
1.00% |
Fixed |
1.00% |
|
|
|
| 15-Jul-2006 |
Fixed |
|
|
1.00% |
Kg |
1.00% |
|
|
| 05-May-2005 |
1.00% |
Fixed |
1.00% |
|
|
Kg |
|
|
| 76071110 |
Rolled but not further worked: Ordinarily used for tea chest lining |
15-Nov-2016 |
|
Fixed |
|
|
1.50% |
1.50% |
|
|
| 23-Nov-2015 |
Fixed |
1.90% |
|
|
|
1.90% |
|
|
| 01-Sep-2008 |
Fixed |
|
|
1.00% |
1.00% |
Kg |
|
|
| 18-Jul-2007 |
1.00% |
Fixed |
1.00% |
|
Kg |
|
|
|
| 15-Jul-2006 |
1.00% |
Fixed |
1.00% |
|
|
Kg |
|
|
| 05-May-2005 |
1.00% |
1.00% |
|
Kg |
Fixed |
|
|
|
| 76071910 |
Other: Ordinarily used for tea chest lining |
15-Nov-2016 |
|
|
1.50% |
Fixed |
1.50% |
|
|
|
| 23-Nov-2015 |
1.90% |
Fixed |
|
|
1.90% |
|
|
|
| 01-Sep-2008 |
Fixed |
1.00% |
|
Kg |
|
1.00% |
|
|
| 18-Jul-2007 |
1.00% |
|
1.00% |
|
Kg |
Fixed |
|
|
| 15-Jul-2006 |
Fixed |
Kg |
1.00% |
|
|
1.00% |
|
|
| 05-May-2005 |
1.00% |
1.00% |
|
Kg |
Fixed |
|
|
|
| 76071190 |
Rolled but not further worked: Other |
15-Nov-2016 |
1.50% |
|
|
|
Fixed |
1.50% |
|
|
| 23-Nov-2015 |
|
|
|
1.90% |
1.90% |
Fixed |
|
|
| 01-Sep-2008 |
|
Fixed |
Kg |
|
1.00% |
1.00% |
|
|
| 18-Jul-2007 |
1.00% |
Kg |
|
Fixed |
|
1.00% |
|
|
| 15-Jul-2006 |
Kg |
Fixed |
|
1.00% |
1.00% |
|
|
|
| 05-May-2005 |
|
Kg |
Fixed |
|
1.00% |
1.00% |
|
|
| 76071994 |
Other: Coated |
15-Nov-2016 |
1.50% |
Fixed |
1.50% |
|
|
|
|
|
| 23-Nov-2015 |
|
|
1.90% |
Fixed |
1.90% |
|
|
|
| 01-Sep-2008 |
|
1.00% |
1.00% |
Kg |
Fixed |
|
|
|
| 18-Jul-2007 |
|
Kg |
1.00% |
Fixed |
1.00% |
|
|
|
| 15-Jul-2006 |
1.00% |
Fixed |
1.00% |
|
|
Kg |
|
|
| 05-May-2005 |
|
Fixed |
1.00% |
|
1.00% |
Kg |
|
|
| 76071995 |
Other: Printed |
15-Nov-2016 |
Fixed |
|
|
1.50% |
1.50% |
|
|
|
| 23-Nov-2015 |
|
1.90% |
Fixed |
1.90% |
|
|
|
|
| 01-Sep-2008 |
Kg |
|
1.00% |
1.00% |
|
Fixed |
|
|
| 18-Jul-2007 |
1.00% |
|
Kg |
|
Fixed |
1.00% |
|
|
| 15-Jul-2006 |
1.00% |
Fixed |
1.00% |
|
Kg |
|
|
|
| 05-May-2005 |
|
Kg |
1.00% |
1.00% |
Fixed |
|
|
|
| 76071992 |
Other: Embossed |
15-Nov-2016 |
|
1.50% |
Fixed |
|
1.50% |
|
|
|
| 23-Nov-2015 |
1.90% |
|
Fixed |
|
1.90% |
|
|
|
| 01-Sep-2008 |
1.00% |
|
Kg |
|
1.00% |
Fixed |
|
|
| 18-Jul-2007 |
|
|
1.00% |
1.00% |
Kg |
Fixed |
|
|
| 15-Jul-2006 |
1.00% |
1.00% |
|
|
Kg |
Fixed |
|
|
| 05-May-2005 |
1.00% |
|
Kg |
1.00% |
|
Fixed |
|
|
| 76072090 |
Backed: Other |
15-Nov-2016 |
|
|
1.50% |
Fixed |
1.50% |
|
|
|
| 23-Nov-2015 |
1.90% |
|
|
1.90% |
|
Fixed |
|
|
| 01-Sep-2008 |
1.00% |
|
Kg |
|
1.00% |
Fixed |
|
|
| 18-Jul-2007 |
|
Fixed |
|
1.00% |
1.00% |
Kg |
|
|
| 15-Jul-2006 |
|
1.00% |
|
Fixed |
Kg |
1.00% |
|
|
| 05-May-2005 |
|
1.00% |
Fixed |
1.00% |
|
Kg |
|
|