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Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of Less Than 80% Vol.; Spirit, Liqueurs And Other Spiritnous Beverages New Duty Drawback Rates from Customs.


Duty Drawback Rates Search


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  
2208 Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of Less Than 80% Vol.; Spirit, Liqueurs And Other Spiritnous Beverages  
220820 Spirits obtained by distilling grape wine or grape marc:
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
 
220830 Whiskies:
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        
 
220840 Rum and other spirits obtained by distilling fermented sugurcanes products: in containers holding 2 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      
 
220850 Gin and geneva: 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  
 
220870 Liqueurs and cordials: 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    
 
220890 Other: 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
 
22089011 Tequila 15-Nov-2016 1.00% 0.15% l   Fixed  
 
23-Nov-2015 1.00%     Fixed 0.15% l
 
21-Sep-2013   1.00% l   Fixed 0.30%
 
01-Sep-2008   Not Mentioned in NTF       l
 
18-Jul-2007 l       Not Mentioned in NTF  
 
15-Jul-2006   Not Mentioned in NTF       l
 
05-May-2005 l Not Mentioned in NTF        
 
22089012 Indentured ethyl alcohol 15-Nov-2016 0.15% 1.00%     l Fixed
 
23-Nov-2015 l 0.15% Fixed   1.00%  
 
21-Sep-2013   0.30% 1.00% l   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 Not Mentioned in NTF       l  
 
22089019 Other 15-Nov-2016   0.15% l   Fixed 1.00%
 
23-Nov-2015 l 1.00% Fixed     0.15%
 
21-Sep-2013 0.30% Fixed l 1.00%    
 
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         l Not Mentioned in NTF
 
22089091 Tequila 15-Nov-2016   0.15%   1.00% l Fixed
 
23-Nov-2015 0.15% Fixed 1.00%     l
 
21-Sep-2013   1.00% 0.30% Fixed   l
 
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    
 
22089092 Indentured ethyl alcohol 15-Nov-2016 l   0.15% Fixed 1.00%  
 
23-Nov-2015   0.15% l 1.00% Fixed  
 
21-Sep-2013 0.30%   l 1.00%   Fixed
 
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  
 
22089093 Other 15-Nov-2016 Fixed   0.15%   l 1.00%
 
23-Nov-2015     1.00% l Fixed 0.15%
 
21-Sep-2013     l Fixed 0.30% 1.00%
 
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      
 
22087011 Liqueurs 15-Nov-2016   0.15%   1.00% l Fixed
 
23-Nov-2015   l 0.15% Fixed 1.00%  
 
21-Sep-2013   1.00% 0.30% Fixed   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        
 
22087012 Cordials 15-Nov-2016 l   0.15% Fixed 1.00%  
 
23-Nov-2015 1.00% Fixed     0.15% l
 
21-Sep-2013 Fixed 0.30%   l 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  
 
22087091 Liqueurs 15-Nov-2016   l 1.00% Fixed   0.15%
 
23-Nov-2015 0.15%     1.00% l Fixed
 
21-Sep-2013 1.00%     l 0.30% Fixed
 
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
 
22087092 Cordials 15-Nov-2016 Fixed l 0.15% 1.00%    
 
23-Nov-2015 l Fixed   0.15%   1.00%
 
21-Sep-2013 l   1.00% Fixed 0.30%  
 
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  
 
22085011 Gin 15-Nov-2016 1.00%   l Fixed   0.15%
 
23-Nov-2015 l 1.00% Fixed     0.15%
 
21-Sep-2013 l 1.00%   Fixed 0.30%  
 
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   Not Mentioned in NTF l      
 
22085012 Geneva 15-Nov-2016 0.15% 1.00%   l Fixed  
 
23-Nov-2015 1.00% l Fixed 0.15%    
 
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     l     Not Mentioned in NTF
 
05-May-2005       l   Not Mentioned in NTF
 
22085013 Vodka 15-Nov-2016   Fixed l 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     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        
 
22085091 Gin 15-Nov-2016   1.00% 0.15% l   Fixed
 
23-Nov-2015 l 1.00%     Fixed 0.15%
 
21-Sep-2013   1.00% l   Fixed 0.30%
 
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        
 
22085092 Geneva 15-Nov-2016 Fixed l 0.15% 1.00%    
 
23-Nov-2015   l 0.15% Fixed 1.00%  
 
21-Sep-2013   Fixed   0.30% 1.00% l
 
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
 
22086093 Vodka 15-Nov-2016   Fixed 1.00%   0.15% l
 
23-Nov-2015     0.15% l 1.00% Fixed
 
21-Sep-2013     0.30% l Fixed 1.00%
 
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    
 
22084011 Rum 15-Nov-2016   Fixed   0.15% 1.00% l
 
23-Nov-2015 0.15% Fixed l 1.00%    
 
21-Sep-2013 Fixed 0.30%   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      
 
22084012 Other 15-Nov-2016 l   Fixed 0.15% 1.00%  
 
23-Nov-2015 1.00%   l   0.15% Fixed
 
21-Sep-2013 l   Fixed 0.30%   1.00%
 
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    
 
22084091 Rum 15-Nov-2016 0.15% l   Fixed 1.00%  
 
23-Nov-2015 Fixed     0.15% l 1.00%
 
21-Sep-2013     0.30% l Fixed 1.00%
 
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      
 
22084092 Other 15-Nov-2016 1.00% l Fixed   0.15%  
 
23-Nov-2015     l 0.15% Fixed 1.00%
 
21-Sep-2013 l   1.00% 0.30% Fixed  
 
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
 
22083011 Bourbon whiskey 15-Nov-2016 0.15% 1.00%     Fixed l
 
23-Nov-2015 Fixed l   0.15%   1.00%
 
21-Sep-2013   1.00% Fixed 0.30%   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
 
22083012 Scotch 15-Nov-2016 l   Fixed   1.00% 0.15%
 
23-Nov-2015   0.15% Fixed l   1.00%
 
21-Sep-2013 l Fixed 0.30%   1.00%  
 
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      
 
22083013 Blended 15-Nov-2016 1.00%   l   Fixed 0.15%
 
23-Nov-2015 0.15% Fixed 1.00%     l
 
21-Sep-2013 1.00% l   Fixed 0.30%  
 
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  
 
22083019 Other 15-Nov-2016   0.15% l   Fixed 1.00%
 
23-Nov-2015 l 1.00% Fixed     0.15%
 
21-Sep-2013 l Fixed 1.00%     0.30%
 
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  
 
22083091 Bourbon whiskey 15-Nov-2016   1.00% l Fixed   0.15%
 
23-Nov-2015 1.00%       0.15% Fixed
 
21-Sep-2013     Fixed   1.00% 0.30%
 
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    
 
22083092 Scotch 15-Nov-2016 0.15% 1.00%   l Fixed  
 
23-Nov-2015 0.15% l   Fixed 1.00%  
 
21-Sep-2013   0.30% l   1.00% Fixed
 
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  
 
22083093 Blended 15-Nov-2016   0.15% 1.00%   l Fixed
 
23-Nov-2015     1.00% l Fixed 0.15%
 
21-Sep-2013     l Fixed 0.30% 1.00%
 
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
 
22083099 Other 15-Nov-2016     Fixed l 0.15% 1.00%
 
23-Nov-2015 0.15%   1.00% l Fixed  
 
21-Sep-2013 Fixed 0.30%   l   1.00%
 
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      
 
22082011 Brandy 15-Nov-2016 1.00%   0.15% l   Fixed
 
23-Nov-2015   1.00% l   0.15% Fixed
 
21-Sep-2013     1.00% l Fixed 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    
 
22082012 Liquors 15-Nov-2016 0.15% 1.00%   l   Fixed
 
23-Nov-2015 l 0.15% Fixed 1.00%    
 
21-Sep-2013   1.00% 0.30% l   Fixed
 
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   Not Mentioned in NTF     l  
 
22082019 Other 15-Nov-2016   0.15% l   Fixed 1.00%
 
23-Nov-2015 l 1.00% Fixed 0.15%    
 
21-Sep-2013 0.30% l Fixed 1.00%    
 
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      
 
22082091 Brandy 15-Nov-2016   0.15%   Fixed 1.00% I
 
23-Nov-2015 0.15% 1.00%     Fixed I
 
21-Sep-2013   Fixed 1.00%   I 0.30%
 
01-Sep-2008 Not Mentioned in NTF       I  
 
18-Jul-2007 I Not Mentioned in NTF        
 
15-Jul-2006     I   Not Mentioned in NTF  
 
05-May-2005     I   Not Mentioned in NTF  
 
22082092 Liquors 15-Nov-2016 I Fixed   0.15% 1.00%  
 
23-Nov-2015   0.15% I Fixed   1.00%
 
21-Sep-2013 Fixed   0.30% I   1.00%
 
01-Sep-2008 Not Mentioned in NTF       I  
 
18-Jul-2007       I Not Mentioned in NTF  
 
15-Jul-2006       I Not Mentioned in NTF  
 
05-May-2005       Not Mentioned in NTF   I
 
22082099 Other 15-Nov-2016 Fixed   0.15% 1.00%   I
 
23-Nov-2015     1.00% I Fixed 0.15%
 
21-Sep-2013     I Fixed 0.30% 1.00%
 
01-Sep-2008   Not Mentioned in NTF     I  
 
18-Jul-2007 I   Not Mentioned in NTF      
 
15-Jul-2006   I Not Mentioned in NTF      
 
05-May-2005 I Not Mentioned in NTF        
 

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What is New?

Date: 06-06-2025
Notification No. 13/2025-Customs (ADD)
Seeks to impose Anti Dumping Duty on imports of ‘Insoluble Sulphur’ originating in or exported from China PR and Japan.

Date: 30-05-2025
Notification No. 31/2025-Customs
Seeks to i. extend the specified condition of exemption to imports of Yellow Peas (HS 0713 10 10) to bill of lading issued on or before 31.03.2026; ii. to reduce the basic custom duty on crude soya bean oil (HS Code 15071000), crude sunflower oil (HS Code 15121110), and crude palm oil (HS Code 15111000) from 20% to 10%

Date: 30-05-2025
Notification No. 38/2025-CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

Date: 26-05-2025
NOTIFICATION No. 37/2025-Customs (N.T.)
Notification of ICD Jalna, Maharashtra u/s. 7(1)(aa) of Customs Act, 1962" and it was issued under Section 7(1)(aa) of Customs Act, 1962

Date: 23-05-2025
Notification No. 30/2025-Customs
Seeks to amend notification No. 55/2022-Customs dated 31.10.2022 to remove the condition required for availing exemption on Bangalore Rose Onion.

Date: 23-05-2025
NOTIFICATION No. 36/2025 - Customs (N.T.)
Amendment in the Notification No. 63-1994-Customs (N.T) dated 21.11.1994 in respect of Land Customs Station, Raxaul

Date: 15-05-2025
Notification No. 34/2025-CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

Date: 09-05-2025
Notification No. 29/2025-Customs
Seeks to exempt works of art and antiques from Basic Customs Duty

Date: 30-04-2025
Notification No. 02/2025-Customs (CVD)
Seeks to amend Notification No. 05/2024-Customs (CVD) dated the 11th September, 2024 so as to align with changes made vide Finance Act, 2025

Date: 30-04-2025
Notification No. 26/2025-Customs
Seeks to rescind Notification No. 04/2025-Customs dated the 1st February, 2025



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