| 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
|
|
| 84 |
Chapter 84: Nuclear reactors, boilers, machinery and mechanical appliance; parts thereof |
|
| 8452 |
Sewing Machines, Other Than Book-sewing Machines Of Heading 8440; Furniture, Bases And Covers Specially Designed For Sewing Machines; Sewing Machine Needles |
|
| 845221 |
Automatic units:
|
01-Sep-2008 |
Fixed |
1.10% |
1.10% |
|
|
|
|
|
| 18-Jul-2007 |
|
1.30% |
1.30% |
|
|
Fixed |
|
|
| 15-Jul-2006 |
1.30% |
1.30% |
|
|
|
Fixed |
|
|
| 05-May-2005 |
|
|
Fixed |
1.50% |
1.50% |
|
|
|
| 845210 |
Sewing machines of the household type:
|
01-Sep-2008 |
|
|
Fixed |
1.10% |
1.10% |
|
|
|
| 18-Jul-2007 |
|
1.30% |
1.30% |
|
|
Fixed |
|
|
| 15-Jul-2006 |
1.30% |
|
1.30% |
|
|
Fixed |
|
|
| 05-May-2005 |
1.50% |
1.50% |
|
|
|
Fixed |
|
|
| 845240 |
Furniture, bases and covers for sewing machines and parts thereof : |
01-Sep-2008 |
|
1.10% |
|
Fixed |
|
1.10% |
|
|
| 18-Jul-2007 |
1.30% |
|
Fixed |
1.30% |
|
|
|
|
| 15-Jul-2006 |
|
Fixed |
|
1.30% |
1.30% |
|
|
|
| 05-May-2005 |
1.50% |
|
|
1.50% |
|
Fixed |
|
|
| 845230 |
Sewing machine needles : |
01-Sep-2008 |
|
Fixed |
1.10% |
1.10% |
|
|
|
|
| 18-Jul-2007 |
|
|
1.30% |
Fixed |
|
1.30% |
|
|
| 15-Jul-2006 |
|
1.30% |
Fixed |
|
|
1.30% |
|
|
| 05-May-2005 |
|
Fixed |
|
1.50% |
|
1.50% |
|
|
| 845201 |
Sheet metal parts of sewing machine namely Shuttle Race Ring, Shuttle Driven, Face Plate Complete, S |
21-Sep-2013 |
Fixed |
1.70% |
1.70% |
|
|
|
|
|
| 22-Sep-2011 |
|
Fixed |
|
|
2.00% |
2.00% |
|
|
| 845202 |
Cast iron parts for sewing machine namely TT Cam, Shuttle Race complete, Claim Stop Motion, Crank, N |
21-Sep-2013 |
1.70% |
|
|
1.70% |
|
Fixed |
|
|
| 10-Oct-2012 |
2%
|
|
|
2%
|
|
Fixed |
|
|
| 22-Sep-2011 |
2.00% |
|
|
|
Fixed |
2.00% |
|
|
| 845203 |
Miscellaneous parts of sewing machine namely Roller for Regulator, Pressure Bar Thumb Screw, Pressur |
21-Sep-2013 |
1.70% |
|
|
|
1.70% |
Fixed |
|
|
| 10-Oct-2012 |
|
|
|
Fixed |
2%
|
2%
|
|
|
| 22-Sep-2011 |
|
2.00% |
|
Fixed |
2.00% |
|
|
|
| 845204 |
Domestic Sewing machine with standard accessories/ embroidery sewing machine/ Industrial sewing mach |
21-Sep-2013 |
|
Fixed |
|
1.70% |
|
1.70% |
|
|
| 10-Oct-2012 |
Fixed |
2%
|
|
|
|
2%
|
|
|
| 22-Sep-2011 |
|
2.00% |
|
Fixed |
|
2.00% |
|
|
| 845205 |
Sewing Machine Part ? shuttle hook ? Mild steel |
21-Sep-2013 |
Fixed |
|
|
1.70% |
|
1.70% |
|
|
| 10-Oct-2012 |
Fixed |
2%
|
|
2%
|
|
|
|
|
| 22-Sep-2011 |
2.00% |
Fixed |
2.00% |
|
|
|
|
|
| 845299 |
Others |
21-Sep-2013 |
Fixed |
1.70% |
1.70% |
|
|
|
|
|
| 10-Oct-2012 |
|
Fixed |
|
2%
|
2%
|
|
|
|
| 22-Sep-2011 |
1.00% |
|
|
|
1.00% |
Fixed |
|
|
| 845290 |
Other parts of sewing machines: |
01-Sep-2008 |
|
Fixed |
1.10% |
|
1.10% |
|
|
|
| 18-Jul-2007 |
|
1.30% |
|
|
Fixed |
1.30% |
|
|
| 15-Jul-2006 |
1.30% |
Fixed |
|
|
1.30% |
|
|
|
| 05-May-2005 |
Fixed |
|
1.50% |
1.50% |
|
|
|
|
| 84529011 |
Furniture, bases and covers for sewing machines and parts thereof: Furniture, bases and covers |
15-Nov-2016 |
Fixed |
|
|
2.00% |
2.00% |
|
|
|
| 23-Nov-2015 |
|
|
2% |
Fixed |
|
2% |
|
|
| 84529019 |
Furniture, bases and covers for sewing machines and parts thereof: Parts of furniture, bases and cov |
15-Nov-2016 |
|
|
Fixed |
|
2.00% |
2.00% |
|
|
| 23-Nov-2015 |
|
2% |
2% |
|
|
Fixed |
|
|
| 84529091 |
Other parts of sewing machines: Of household sewing machines |
15-Nov-2016 |
2.00% |
Fixed |
|
2.00% |
|
|
|
|
| 23-Nov-2015 |
|
|
Fixed |
2% |
|
2% |
|
|
| 84529099 |
Other parts of sewing machines: Other |
15-Nov-2016 |
|
2.00% |
|
|
Fixed |
2.00% |
|
|
| 23-Nov-2015 |
Fixed |
|
|
2% |
2% |
|
|
|
| 84523010 |
Sewing machine needles: For household type sewing machines |
15-Nov-2016 |
2.00% |
|
Fixed |
|
2.00% |
|
|
|
| 23-Nov-2015 |
Fixed |
|
2% |
|
2% |
|
|
|
| 01-Sep-2008 |
1.10% |
1.10% |
Kg |
Fixed |
|
|
|
|
| 18-Jul-2007 |
Fixed |
1.30% |
|
|
Kg |
1.30% |
|
|
| 15-Jul-2006 |
|
Fixed |
|
1.30% |
1.30% |
Kg |
|
|
| 05-May-2005 |
Fixed |
|
1.50% |
Kg |
|
1.50% |
|
|
| 84524010 |
Furniture, bases and covers |
15-Nov-2016 |
2.00% |
|
2.00% |
|
|
Fixed |
|
|
| 23-Nov-2015 |
|
|
Fixed |
|
2% |
2% |
|
|
| 01-Sep-2008 |
|
Kg |
|
1.10% |
Fixed |
1.10% |
|
|
| 18-Jul-2007 |
|
|
Fixed |
Kg |
1.30% |
1.30% |
|
|
| 15-Jul-2006 |
|
|
1.30% |
1.30% |
Kg |
Fixed |
|
|
| 05-May-2005 |
1.50% |
Fixed |
1.50% |
|
|
Kg |
|
|
| 84522190 |
Automatic units: Other |
15-Nov-2016 |
2.00% |
|
Fixed |
|
|
2.00% |
|
|
| 23-Nov-2015 |
|
2% |
|
|
2% |
Fixed |
|
|
| 01-Sep-2008 |
u |
|
1.10% |
Fixed |
1.10% |
|
|
|
| 18-Jul-2007 |
1.30% |
|
u |
1.30% |
|
Fixed |
|
|
| 15-Jul-2006 |
|
|
1.30% |
1.30% |
u |
Fixed |
|
|
| 05-May-2005 |
|
u |
|
1.50% |
1.50% |
Fixed |
|
|
| 84523090 |
Sewing machine needles: Other |
15-Nov-2016 |
|
2.00% |
Fixed |
|
2.00% |
|
|
|
| 23-Nov-2015 |
2% |
|
|
Fixed |
2% |
|
|
|
| 01-Sep-2008 |
1.10% |
1.10% |
|
|
Kg |
Fixed |
|
|
| 18-Jul-2007 |
Fixed |
1.30% |
Kg |
|
1.30% |
|
|
|
| 15-Jul-2006 |
|
1.30% |
1.30% |
Kg |
|
Fixed |
|
|
| 05-May-2005 |
|
Kg |
Fixed |
1.50% |
|
1.50% |
|
|
| 84524090 |
Parts of furniture, bases and cover for sewing mac |
15-Nov-2016 |
2.00% |
Fixed |
|
2.00% |
|
|
|
|
| 23-Nov-2015 |
2% |
|
|
|
2% |
Fixed |
|
|
| 01-Sep-2008 |
Kg |
|
Fixed |
1.10% |
|
1.10% |
|
|
| 18-Jul-2007 |
1.30% |
Fixed |
1.30% |
|
Kg |
|
|
|
| 15-Jul-2006 |
|
Kg |
Fixed |
|
1.30% |
1.30% |
|
|
| 05-May-2005 |
|
1.50% |
1.50% |
|
Kg |
Fixed |
|
|
| 84521011 |
Complete, with stand or table: With electronic controls or electric motors |
15-Nov-2016 |
|
Fixed |
2.00% |
2.00% |
|
|
|
|
| 23-Nov-2015 |
2% |
|
Fixed |
|
|
2% |
|
|
| 01-Sep-2008 |
u |
Fixed |
|
1.10% |
|
1.10% |
|
|
| 18-Jul-2007 |
1.30% |
|
u |
|
1.30% |
Fixed |
|
|
| 15-Jul-2006 |
1.30% |
|
|
u |
1.30% |
Fixed |
|
|
| 05-May-2005 |
u |
Fixed |
|
1.50% |
1.50% |
|
|
|
| 84529090 |
Other |
15-Nov-2016 |
|
Fixed |
|
2.00% |
|
2.00% |
|
|
| 23-Nov-2015 |
|
2% |
|
2% |
|
Fixed |
|
|
| 01-Sep-2008 |
1.10% |
Kg |
Fixed |
|
|
1.10% |
|
|
| 18-Jul-2007 |
Kg |
Fixed |
|
1.30% |
1.30% |
|
|
|
| 15-Jul-2006 |
1.30% |
|
Kg |
|
1.30% |
Fixed |
|
|
| 05-May-2005 |
Kg |
|
1.50% |
Fixed |
1.50% |
|
|
|
| 84521012 |
Complete, with stand or table: Hand operated |
15-Nov-2016 |
2.00% |
2.00% |
|
Fixed |
|
|
|
|
| 23-Nov-2015 |
Fixed |
|
|
2% |
2% |
|
|
|
| 01-Sep-2008 |
Fixed |
1.10% |
|
u |
1.10% |
|
|
|
| 18-Jul-2007 |
1.30% |
1.30% |
u |
Fixed |
|
|
|
|
| 15-Jul-2006 |
Fixed |
1.30% |
1.30% |
|
u |
|
|
|
| 05-May-2005 |
|
1.50% |
u |
|
Fixed |
1.50% |
|
|
| 84522900 |
Automatic units: Other |
15-Nov-2016 |
|
|
Fixed |
|
2.00% |
2.00% |
|
|
| 23-Nov-2015 |
|
Fixed |
|
2% |
2% |
|
|
|
| 01-Sep-2008 |
|
1.10% |
u |
|
Fixed |
1.10% |
|
|
| 18-Jul-2007 |
u |
|
1.30% |
Fixed |
1.30% |
|
|
|
| 15-Jul-2006 |
1.30% |
|
u |
1.30% |
Fixed |
|
|
|
| 05-May-2005 |
1.50% |
1.50% |
|
u |
|
Fixed |
|
|
| 84521019 |
Complete, with stand or table: Other |
15-Nov-2016 |
2.00% |
2.00% |
|
|
Fixed |
|
|
|
| 23-Nov-2015 |
|
|
Fixed |
|
2% |
2% |
|
|
| 01-Sep-2008 |
|
u |
|
1.10% |
Fixed |
1.10% |
|
|
| 18-Jul-2007 |
1.30% |
Fixed |
|
1.30% |
u |
|
|
|
| 15-Jul-2006 |
1.30% |
|
Fixed |
1.30% |
|
u |
|
|
| 05-May-2005 |
Fixed |
|
1.50% |
|
u |
1.50% |
|
|
| 84522120 |
Automatic units: Other with electronic controls or electric motors |
15-Nov-2016 |
2.00% |
2.00% |
|
|
|
Fixed |
|
|
| 23-Nov-2015 |
|
|
2% |
Fixed |
2% |
|
|
|
| 01-Sep-2008 |
1.10% |
|
u |
|
1.10% |
Fixed |
|
|
| 18-Jul-2007 |
|
u |
Fixed |
|
1.30% |
1.30% |
|
|
| 15-Jul-2006 |
u |
1.30% |
|
|
Fixed |
1.30% |
|
|
| 05-May-2005 |
|
|
u |
1.50% |
1.50% |
Fixed |
|
|
| 84521022 |
Without stand or table (heads): Hand operated |
15-Nov-2016 |
|
|
|
2.00% |
Fixed |
2.00% |
|
|
| 23-Nov-2015 |
2% |
|
Fixed |
2% |
|
|
|
|
| 01-Sep-2008 |
|
u |
Fixed |
1.10% |
1.10% |
|
|
|
| 18-Jul-2007 |
u |
Fixed |
1.30% |
1.30% |
|
|
|
|
| 15-Jul-2006 |
Fixed |
|
1.30% |
u |
|
1.30% |
|
|
| 05-May-2005 |
1.50% |
1.50% |
|
|
u |
Fixed |
|
|
| 84522110 |
Automatic units: Industrial sewing machines having a motor of 12.50 watts capacity and above and hav |
15-Nov-2016 |
|
2.00% |
Fixed |
|
2.00% |
|
|
|
| 23-Nov-2015 |
2% |
|
|
|
2% |
Fixed |
|
|
| 01-Sep-2008 |
Fixed |
|
1.10% |
|
1.10% |
u |
|
|
| 18-Jul-2007 |
|
|
u |
1.30% |
Fixed |
1.30% |
|
|
| 15-Jul-2006 |
1.30% |
Fixed |
1.30% |
|
|
u |
|
|
| 05-May-2005 |
1.50% |
u |
|
Fixed |
|
1.50% |
|
|
| 84529010 |
Of household sewing machines |
15-Nov-2016 |
2.00% |
|
|
|
2.00% |
Fixed |
|
|
| 23-Nov-2015 |
|
|
2% |
Fixed |
2% |
|
|
|
| 01-Sep-2008 |
1.10% |
1.10% |
|
|
Kg |
Fixed |
|
|
| 18-Jul-2007 |
1.30% |
1.30% |
|
Fixed |
Kg |
|
|
|
| 15-Jul-2006 |
1.30% |
|
Kg |
|
Fixed |
1.30% |
|
|
| 05-May-2005 |
Fixed |
1.50% |
Kg |
|
|
1.50% |
|
|
| 84521021 |
Without stand or table (heads): With electronic controls or electric motors |
15-Nov-2016 |
|
2.00% |
|
Fixed |
|
2.00% |
|
|
| 23-Nov-2015 |
|
2% |
|
Fixed |
|
2% |
|
|
| 01-Sep-2008 |
1.10% |
|
1.10% |
u |
|
Fixed |
|
|
| 18-Jul-2007 |
u |
|
1.30% |
|
Fixed |
1.30% |
|
|
| 15-Jul-2006 |
|
|
u |
Fixed |
1.30% |
1.30% |
|
|
| 05-May-2005 |
|
u |
Fixed |
|
1.50% |
1.50% |
|
|
| 84521029 |
Without stand or table (heads): Other |
15-Nov-2016 |
|
|
Fixed |
2.00% |
|
2.00% |
|
|
| 23-Nov-2015 |
|
2% |
2% |
|
|
Fixed |
|
|
| 01-Sep-2008 |
|
1.10% |
|
1.10% |
u |
Fixed |
|
|
| 18-Jul-2007 |
u |
|
1.30% |
Fixed |
|
1.30% |
|
|
| 15-Jul-2006 |
|
u |
1.30% |
1.30% |
|
Fixed |
|
|
| 05-May-2005 |
1.50% |
1.50% |
|
u |
Fixed |
|
|
|