| 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 86 - 89 ) - Section XVII-Vehicles, Aircraft, Vessels and Associated Transport Equipment
|
|
| 87 |
Chapter 87: Vehicles other than railway or tramway rolling stock, and parts and accessories thereof |
|
| 8702 |
Motor vehicles for the transport of ten or more persons, including the driver |
|
| 870290 |
Other :
|
01-Sep-2008 |
Fixed |
1.00% |
|
1.00% |
|
|
|
|
| 18-Jul-2007 |
|
1.00% |
1.00% |
|
|
Fixed |
|
|
| 15-Jul-2006 |
|
|
Fixed |
1.00% |
|
1.00% |
|
|
| 05-May-2005 |
|
|
1.00% |
|
Fixed |
1.00% |
|
|
| 870210 |
With compression-ignition internal combustion piston engine (diesel or semidiesel):
|
01-Sep-2008 |
1.00% |
|
Fixed |
1.00% |
|
|
|
|
| 18-Jul-2007 |
|
|
1.00% |
|
Fixed |
1.00% |
|
|
| 15-Jul-2006 |
Fixed |
|
|
1.00% |
|
1.00% |
|
|
| 05-May-2005 |
|
|
Fixed |
1.00% |
1.00% |
|
|
|
| 870201 |
Commercial Vehicle of GVW upto 7.5 MT in CBU/SKD/CKD condition |
25-Jan-2014 |
|
2% |
|
Fixed |
|
2% |
|
|
| 21-Sep-2013 |
Fixed |
|
1.70% |
1.70% |
|
|
|
|
| 10-Oct-2012 |
2%
|
|
Fixed |
2%
|
|
|
|
|
| 870202 |
Commercial Vehicles of GVW above 7.5 MT in CBU/SKD/CKD condition |
25-Jan-2014 |
|
|
2% |
Fixed |
2% |
|
|
|
| 21-Sep-2013 |
1.70% |
|
1.70% |
|
Fixed |
|
|
|
| 10-Oct-2012 |
2%
|
Fixed |
|
|
2%
|
|
|
|
| 870299 |
Others |
25-Jan-2014 |
2% |
|
2% |
|
|
Fixed |
|
|
| 21-Sep-2013 |
1.70% |
1.70% |
|
|
Fixed |
|
|
|
| 10-Oct-2012 |
2%
|
|
|
|
2%
|
Fixed |
|
|
| 87029013 |
Vehicles for transport of not more than 13 persons, including the driver: Electrically operated |
15-Nov-2016 |
Fixed |
|
u |
|
2.00% |
2.00% |
|
|
| 23-Nov-2015 |
|
|
2.00% |
u |
Fixed |
2.00% |
|
|
| 01-Sep-2008 |
u |
1.00% |
|
Fixed |
1.00% |
|
|
|
| 18-Jul-2007 |
Fixed |
1.00% |
u |
1.00% |
|
|
|
|
| 15-Jul-2006 |
1.00% |
u |
1.00% |
Fixed |
|
|
|
|
| 05-May-2005 |
1.00% |
1.00% |
|
|
Fixed |
u |
|
|
| 87021099 |
Other |
15-Nov-2016 |
u |
2.00% |
2.00% |
Fixed |
|
|
|
|
| 23-Nov-2015 |
2.00% |
Fixed |
|
2.00% |
u |
|
|
|
| 01-Sep-2008 |
Fixed |
|
|
1.00% |
u |
1.00% |
|
|
| 18-Jul-2007 |
u |
Fixed |
1.00% |
|
|
1.00% |
|
|
| 15-Jul-2006 |
|
u |
|
Fixed |
1.00% |
1.00% |
|
|
| 05-May-2005 |
u |
Fixed |
1.00% |
|
|
1.00% |
|
|
| 87029012 |
Vehicles for transport of not more than 13 persons, including the driver: Air-conditioned vehicle |
15-Nov-2016 |
Fixed |
2.00% |
|
|
2.00% |
u |
|
|
| 23-Nov-2015 |
u |
2.00% |
Fixed |
|
|
2.00% |
|
|
| 01-Sep-2008 |
1.00% |
|
|
Fixed |
1.00% |
u |
|
|
| 18-Jul-2007 |
1.00% |
u |
|
Fixed |
1.00% |
|
|
|
| 15-Jul-2006 |
u |
|
1.00% |
Fixed |
1.00% |
|
|
|
| 05-May-2005 |
|
u |
Fixed |
|
1.00% |
1.00% |
|
|
| 87029020 |
Vehicles for transport of not more than 13 persons, including the driver: Electrically operated vehi |
15-Nov-2016 |
|
u |
2.00% |
Fixed |
2.00% |
|
|
|
| 23-Nov-2015 |
2.00% |
u |
Fixed |
2.00% |
|
|
|
|
| 01-Sep-2008 |
1.00% |
Fixed |
1.00% |
|
u |
|
|
|
| 18-Jul-2007 |
u |
1.00% |
|
Fixed |
|
1.00% |
|
|
| 15-Jul-2006 |
1.00% |
|
|
u |
1.00% |
Fixed |
|
|
| 05-May-2005 |
|
1.00% |
u |
|
1.00% |
Fixed |
|
|
| 87029011 |
Vehicles for transport of not more than 13 persons, including the driver: Integrated monocoque vehic |
15-Nov-2016 |
2.00% |
|
Fixed |
2.00% |
|
u |
|
|
| 23-Nov-2015 |
2.00% |
u |
|
|
Fixed |
2.00% |
|
|
| 01-Sep-2008 |
u |
Fixed |
|
|
1.00% |
1.00% |
|
|
| 18-Jul-2007 |
|
|
u |
Fixed |
1.00% |
1.00% |
|
|
| 15-Jul-2006 |
Fixed |
|
1.00% |
|
1.00% |
u |
|
|
| 05-May-2005 |
1.00% |
1.00% |
|
|
u |
Fixed |
|
|
| 87021011 |
Vehicles for transport of not more than 13 persons, including the driver: Integrated monocoque vehic |
15-Nov-2016 |
Fixed |
2.00% |
|
u |
|
2.00% |
|
|
| 23-Nov-2015 |
|
2.00% |
u |
2.00% |
Fixed |
|
|
|
| 01-Sep-2008 |
1.00% |
1.00% |
u |
Fixed |
|
|
|
|
| 18-Jul-2007 |
|
1.00% |
u |
|
1.00% |
Fixed |
|
|
| 15-Jul-2006 |
Fixed |
|
1.00% |
|
u |
1.00% |
|
|
| 05-May-2005 |
1.00% |
|
u |
|
Fixed |
1.00% |
|
|
| 87021092 |
Other: Air-conditioned vehicle |
15-Nov-2016 |
2.00% |
|
u |
|
2.00% |
Fixed |
|
|
| 23-Nov-2015 |
2.00% |
Fixed |
|
2.00% |
|
u |
|
|
| 01-Sep-2008 |
u |
|
1.00% |
Fixed |
1.00% |
|
|
|
| 18-Jul-2007 |
1.00% |
|
1.00% |
|
u |
Fixed |
|
|
| 15-Jul-2006 |
u |
|
1.00% |
Fixed |
1.00% |
|
|
|
| 05-May-2005 |
Fixed |
u |
|
1.00% |
1.00% |
|
|
|
| 87029099 |
Other |
15-Nov-2016 |
2.00% |
|
u |
2.00% |
|
Fixed |
|
|
| 23-Nov-2015 |
u |
|
|
Fixed |
2.00% |
2.00% |
|
|
| 01-Sep-2008 |
Fixed |
|
1.00% |
|
1.00% |
u |
|
|
| 18-Jul-2007 |
1.00% |
|
u |
|
1.00% |
Fixed |
|
|
| 15-Jul-2006 |
|
1.00% |
|
u |
1.00% |
Fixed |
|
|
| 05-May-2005 |
Fixed |
|
1.00% |
|
1.00% |
u |
|
|
| 87021012 |
Vehicles for transport of not more than 13 persons, including the driver: Air-conditioned vehicle |
15-Nov-2016 |
2.00% |
|
Fixed |
u |
2.00% |
|
|
|
| 23-Nov-2015 |
|
|
2.00% |
u |
Fixed |
2.00% |
|
|
| 01-Sep-2008 |
u |
1.00% |
|
|
Fixed |
1.00% |
|
|
| 18-Jul-2007 |
|
u |
1.00% |
Fixed |
1.00% |
|
|
|
| 15-Jul-2006 |
Fixed |
u |
1.00% |
|
1.00% |
|
|
|
| 05-May-2005 |
1.00% |
Fixed |
1.00% |
|
u |
|
|
|
| 87021019 |
Vehicles for transport of not more than 13 persons, including the driver: Other |
15-Nov-2016 |
u |
2.00% |
|
Fixed |
|
2.00% |
|
|
| 23-Nov-2015 |
|
Fixed |
|
2.00% |
2.00% |
u |
|
|
| 01-Sep-2008 |
|
u |
1.00% |
|
Fixed |
1.00% |
|
|
| 18-Jul-2007 |
u |
1.00% |
|
Fixed |
1.00% |
|
|
|
| 15-Jul-2006 |
1.00% |
|
1.00% |
u |
Fixed |
|
|
|
| 05-May-2005 |
Fixed |
1.00% |
|
1.00% |
u |
|
|
|
| 87029092 |
Other: Air-conditioned vehicle |
15-Nov-2016 |
2.00% |
2.00% |
Fixed |
|
u |
|
|
|
| 23-Nov-2015 |
Fixed |
|
2.00% |
u |
|
2.00% |
|
|
| 01-Sep-2008 |
|
1.00% |
|
u |
Fixed |
1.00% |
|
|
| 18-Jul-2007 |
Fixed |
1.00% |
1.00% |
u |
|
|
|
|
| 15-Jul-2006 |
|
|
u |
Fixed |
1.00% |
1.00% |
|
|
| 05-May-2005 |
|
Fixed |
|
1.00% |
1.00% |
u |
|
|
| 87029091 |
Other: Integrated monocoque vehicle |
15-Nov-2016 |
u |
|
2.00% |
Fixed |
2.00% |
|
|
|
| 23-Nov-2015 |
|
2.00% |
|
u |
2.00% |
Fixed |
|
|
| 01-Sep-2008 |
|
1.00% |
u |
1.00% |
Fixed |
|
|
|
| 18-Jul-2007 |
u |
Fixed |
|
1.00% |
1.00% |
|
|
|
| 15-Jul-2006 |
1.00% |
1.00% |
|
u |
Fixed |
|
|
|
| 05-May-2005 |
1.00% |
|
u |
|
1.00% |
Fixed |
|
|
| 87029019 |
Vehicles for transport of not more than 13 persons, including the driver: Other |
15-Nov-2016 |
2.00% |
|
Fixed |
|
2.00% |
u |
|
|
| 23-Nov-2015 |
|
2.00% |
2.00% |
u |
|
Fixed |
|
|
| 01-Sep-2008 |
u |
|
1.00% |
Fixed |
|
1.00% |
|
|
| 18-Jul-2007 |
u |
Fixed |
|
1.00% |
1.00% |
|
|
|
| 15-Jul-2006 |
u |
|
1.00% |
Fixed |
1.00% |
|
|
|
| 05-May-2005 |
u |
1.00% |
Fixed |
|
|
1.00% |
|
|
| 87021091 |
Other: Integrated moncoque vehicle |
15-Nov-2016 |
|
u |
2.00% |
Fixed |
2.00% |
|
|
|
| 23-Nov-2015 |
|
|
Fixed |
2.00% |
u |
2.00% |
|
|
| 01-Sep-2008 |
|
|
1.00% |
u |
1.00% |
Fixed |
|
|
| 18-Jul-2007 |
Fixed |
|
|
1.00% |
1.00% |
u |
|
|
| 15-Jul-2006 |
1.00% |
|
u |
|
Fixed |
1.00% |
|
|
| 05-May-2005 |
1.00% |
1.00% |
|
u |
|
Fixed |
|
|