| 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 |
|
| 8705 |
Special Purpose Motor Vehicles, Other Than Those Principally Designed For The Transport Of Persons Or Goods (for Example, Breakdown Lorries, Crane Lorries, Fire Fighting Vehicles, Concrete-mixers Lorries, Spraying Lorries, Mobile Workshops, Mobile Radiolo |
|
| 870501 |
Commercial Vehicle of GVW upto 7.5 MT in CBU/SKD/CKD condition
|
25-Jan-2014 |
|
2% |
|
|
Fixed |
2% |
|
|
| 21-Sep-2013 |
1.70% |
|
|
Fixed |
1.70% |
|
|
|
| 10-Oct-2012 |
2%
|
|
|
Fixed |
2%
|
|
|
|
| 870502 |
Commercial Vehicles of GVW above 7.5 MT in CBU/SKD/CKD condition
|
25-Jan-2014 |
|
|
Fixed |
2% |
2% |
|
|
|
| 21-Sep-2013 |
|
1.70% |
|
Fixed |
1.70% |
|
|
|
| 10-Oct-2012 |
|
2%
|
|
|
Fixed |
2%
|
|
|
| 870599 |
Others |
25-Jan-2014 |
|
|
2% |
2% |
|
Fixed |
|
|
| 21-Sep-2013 |
1.70% |
1.70% |
|
|
Fixed |
|
|
|
| 10-Oct-2012 |
|
|
2%
|
|
Fixed |
2%
|
|
|
| 87053000 |
Fire fighting vehicles |
15-Nov-2016 |
Fixed |
2.00% |
|
u |
2.00% |
|
|
|
| 23-Nov-2015 |
2.00% |
|
u |
2.00% |
|
Fixed |
|
|
| 01-Sep-2008 |
1.00% |
|
u |
1.00% |
Fixed |
|
|
|
| 18-Jul-2007 |
|
u |
|
1.00% |
Fixed |
1.00% |
|
|
| 15-Jul-2006 |
|
|
u |
Fixed |
1.00% |
1.00% |
|
|
| 05-May-2005 |
Fixed |
1.00% |
|
u |
1.00% |
|
|
|
| 87059000 |
Other |
15-Nov-2016 |
u |
|
2.00% |
Fixed |
2.00% |
|
|
|
| 23-Nov-2015 |
|
2.00% |
Fixed |
2.00% |
|
u |
|
|
| 01-Sep-2008 |
|
1.00% |
u |
|
1.00% |
Fixed |
|
|
| 18-Jul-2007 |
Fixed |
u |
1.00% |
|
1.00% |
|
|
|
| 15-Jul-2006 |
1.00% |
1.00% |
u |
Fixed |
|
|
|
|
| 05-May-2005 |
u |
|
1.00% |
Fixed |
1.00% |
|
|
|
| 87054000 |
Concrete-mixer lorries |
15-Nov-2016 |
2.00% |
|
u |
|
Fixed |
2.00% |
|
|
| 23-Nov-2015 |
|
|
u |
Fixed |
2.00% |
2.00% |
|
|
| 01-Sep-2008 |
1.00% |
1.00% |
|
|
u |
Fixed |
|
|
| 18-Jul-2007 |
Fixed |
1.00% |
|
|
u |
1.00% |
|
|
| 15-Jul-2006 |
Fixed |
|
1.00% |
u |
|
1.00% |
|
|
| 05-May-2005 |
1.00% |
u |
1.00% |
|
Fixed |
|
|
|
| 87052000 |
Mobile drilling derricks |
15-Nov-2016 |
Fixed |
|
2.00% |
2.00% |
|
u |
|
|
| 23-Nov-2015 |
|
2.00% |
2.00% |
Fixed |
|
u |
|
|
| 01-Sep-2008 |
Fixed |
u |
1.00% |
1.00% |
|
|
|
|
| 18-Jul-2007 |
1.00% |
Fixed |
1.00% |
|
|
u |
|
|
| 15-Jul-2006 |
|
|
1.00% |
u |
Fixed |
1.00% |
|
|
| 05-May-2005 |
Fixed |
1.00% |
|
u |
|
1.00% |
|
|
| 87051000 |
Crane lorries |
15-Nov-2016 |
|
|
2.00% |
2.00% |
u |
Fixed |
|
|
| 23-Nov-2015 |
2.00% |
Fixed |
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 |
1.00% |
|
Fixed |
1.00% |
|
|
| 05-May-2005 |
u |
1.00% |
|
Fixed |
1.00% |
|
|
|