| 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 16 -24 ) - Section IV-Prepared Foodstuffs; Beverages, Spirits and Vinegar; Tobacco and Manufactured Tabacco substitutes
|
|
| 22 |
Chapter 22: Beverages, Spirits and Vinegar |
  |
| 2204 |
Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009 |
  |
| 220421 |
In containers holding 2 l or less:
|
01-Sep-2008 |
|
|
|
|
|
Not Mentioned in NTF |
|
  |
| 18-Jul-2007 |
|
|
|
Not Mentioned in NTF |
|
|
|
  |
| 15-Jul-2006 |
|
Not Mentioned in NTF |
|
|
|
|
|
  |
| 05-May-2005 |
|
|
|
Not Mentioned in NTF |
|
|
|
  |
| 220429 |
N/a
|
01-Sep-2008 |
|
|
|
|
Not Mentioned in NTF |
|
|
  |
| 18-Jul-2007 |
Not Mentioned in NTF |
|
|
|
|
|
|
  |
| 15-Jul-2006 |
|
|
Not Mentioned in NTF |
|
|
|
|
  |
| 05-May-2005 |
|
|
Not Mentioned in NTF |
|
|
|
|
  |
| 22042910 |
Port and other red wines |
15-Nov-2016 |
Fixed |
1.00% |
l |
|
0.15% |
|
|
  |
| 23-Nov-2015 |
|
|
Fixed |
l |
0.15% |
1.00% |
|
  |
| 21-Sep-2013 |
l |
0.30% |
Fixed |
|
1.00% |
|
|
  |
| 01-Sep-2008 |
|
|
l |
|
Not Mentioned in NTF |
|
|
  |
| 18-Jul-2007 |
|
|
Not Mentioned in NTF |
l |
|
|
|
  |
| 15-Jul-2006 |
|
|
|
l |
Not Mentioned in NTF |
|
|
  |
| 05-May-2005 |
|
|
|
l |
|
Not Mentioned in NTF |
|
  |
| 22042920 |
Sherry and other white wines |
15-Nov-2016 |
|
l |
Fixed |
|
0.15% |
1.00% |
|
  |
| 23-Nov-2015 |
l |
Fixed |
|
1.00% |
|
0.15% |
|
  |
| 21-Sep-2013 |
l |
|
1.00% |
Fixed |
|
0.30% |
|
  |
| 01-Sep-2008 |
|
Not Mentioned in NTF |
|
|
|
l |
|
  |
| 18-Jul-2007 |
|
Not Mentioned in NTF |
|
|
|
l |
|
  |
| 15-Jul-2006 |
|
|
|
|
Not Mentioned in NTF |
l |
|
  |
| 05-May-2005 |
Not Mentioned in NTF |
|
|
|
l |
|
|
  |
| 22042990 |
Other |
15-Nov-2016 |
0.15% |
1.00% |
|
l |
Fixed |
|
|
  |
| 23-Nov-2015 |
1.00% |
Fixed |
l |
0.15% |
|
|
|
  |
| 21-Sep-2013 |
0.30% |
Fixed |
1.00% |
l |
|
|
|
  |
| 01-Sep-2008 |
|
|
|
l |
Not Mentioned in NTF |
|
|
  |
| 18-Jul-2007 |
l |
|
Not Mentioned in NTF |
|
|
|
|
  |
| 15-Jul-2006 |
|
l |
|
|
Not Mentioned in NTF |
|
|
  |
| 05-May-2005 |
|
Not Mentioned in NTF |
|
|
|
l |
|
  |
| 22043000 |
Other grape must |
15-Nov-2016 |
|
l |
Fixed |
0.15% |
1.00% |
|
|
  |
| 23-Nov-2015 |
|
1.00% |
|
l |
Fixed |
0.15% |
|
  |
| 21-Sep-2013 |
|
0.30% |
l |
1.00% |
Fixed |
|
|
  |
| 01-Sep-2008 |
Not Mentioned in NTF |
|
|
|
|
l |
|
  |
| 18-Jul-2007 |
|
|
l |
|
|
Not Mentioned in NTF |
|
  |
| 15-Jul-2006 |
|
|
|
l |
|
Not Mentioned in NTF |
|
  |
| 05-May-2005 |
|
l |
|
Not Mentioned in NTF |
|
|
|
  |
| 22042110 |
Port and other red wines |
15-Nov-2016 |
Fixed |
|
1.00% |
|
0.15% |
l |
|
  |
| 23-Nov-2015 |
0.15% |
Fixed |
|
1.00% |
l |
|
|
  |
| 21-Sep-2013 |
Fixed |
0.30% |
|
|
1.00% |
l |
|
  |
| 01-Sep-2008 |
|
l |
Not Mentioned in NTF |
|
|
|
|
  |
| 18-Jul-2007 |
|
Not Mentioned in NTF |
|
|
l |
|
|
  |
| 15-Jul-2006 |
|
Not Mentioned in NTF |
|
|
|
l |
|
  |
| 05-May-2005 |
Not Mentioned in NTF |
|
|
|
l |
|
|
  |
| 22042120 |
Sherry and other white wines |
15-Nov-2016 |
l |
|
Fixed |
0.15% |
1.00% |
|
|
  |
| 23-Nov-2015 |
1.00% |
|
|
l |
0.15% |
Fixed |
|
  |
| 21-Sep-2013 |
l |
Fixed |
|
|
1.00% |
0.30% |
|
  |
| 01-Sep-2008 |
l |
|
|
Not Mentioned in NTF |
|
|
|
  |
| 18-Jul-2007 |
|
|
|
l |
|
Not Mentioned in NTF |
|
  |
| 15-Jul-2006 |
l |
|
Not Mentioned in NTF |
|
|
|
|
  |
| 05-May-2005 |
|
l |
|
|
|
Not Mentioned in NTF |
|
  |
| 22042190 |
Other |
15-Nov-2016 |
1.00% |
0.15% |
|
Fixed |
l |
|
|
  |
| 23-Nov-2015 |
Fixed |
|
|
0.15% |
1.00% |
l |
|
  |
| 21-Sep-2013 |
1.00% |
|
|
Fixed |
0.30% |
l |
|
  |
| 01-Sep-2008 |
Not Mentioned in NTF |
|
|
l |
|
|
|
  |
| 18-Jul-2007 |
|
|
Not Mentioned in NTF |
|
l |
|
|
  |
| 15-Jul-2006 |
|
|
l |
|
|
Not Mentioned in NTF |
|
  |
| 05-May-2005 |
|
|
l |
|
|
Not Mentioned in NTF |
|
  |
| 22041000 |
Sparkling wine |
15-Nov-2016 |
|
|
l |
Fixed |
0.15% |
1.00% |
|
  |
| 23-Nov-2015 |
0.15% |
|
1.00% |
|
l |
Fixed |
|
  |
| 21-Sep-2013 |
1.00% |
Fixed |
|
|
0.30% |
l |
|
  |
| 01-Sep-2008 |
|
l |
Not Mentioned in NTF |
|
|
|
|
  |
| 18-Jul-2007 |
|
l |
|
Not Mentioned in NTF |
|
|
|
  |
| 15-Jul-2006 |
|
Not Mentioned in NTF |
l |
|
|
|
|
  |
| 05-May-2005 |
l |
|
Not Mentioned in NTF |
|
|
|
|
  |